HomeMy WebLinkAbout07-23-07
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15D5bDlflllf7
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
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 6
1056
Date of Birth
052229140
10232006
01291930
Decedent's Last Name
Suffix
Decedent's First Name
BIRRELL
ROBERT
MI
W
(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
[!] 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death
prior to 12-13-82)
D 4. Limited Estate D 4a. Future Interest Compromise [K] 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
[!] 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
D 9. Litigation Proceeds Received D 1 O. ~~t~;:~ ~~~j~~g~~t1(~~1f5)f death D 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
JAMES D. HUGHES ESQ. 7172496333
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t........)
c:-;-=:~.,
(.;l
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Firm Name (If Applicable)
SALZMANN
HUGHES
PC .
.~l <-
REGISTER OFW\I.J.~~ USE OIlIL Y
I ~"- ~_c r-
,on N
c....)
........
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First line of address
354 ALEXANDER' SPRING ROAD,
Second line of address
N
City or Post Office
CARLISLE
DATE FILED
State
PA
ZIP Code
17015
Correspondent's e-mail address:
Under penalties of perjury, J 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. claration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI URE OF PERSON RES NSI LE FOR FILlN ETURN DATE
~
Bruce E. Birrell
2,] L?
ADDRESS
ourt, Odenton, MD 21113
R OTHER THAN REPRESENTATIVE
James D. Hughes Esq.
"1
ander Spring Road, Suite 1, Carlisle, PA 17015
Side 1
15D5bDlflllf7
lSDSbDlfl1lf7
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ESTATE OF
Birrell, Robert W.
PA Inheritance Tax Return
Signature of Additional Fiduciaries
FILE NUMBER
21-06-1056
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 information
of which preparer has any knowledge.
Signature #2
Name
Address1
Address2
City, State, Zip
Date
Bonnie L. Birrell
2420 Asbury Commons
"=ips (0'7
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-06-1056
DECEDENT'S NAME
Robert W. Birrell
STREET ADDRESS
632 Yorkshire Drive
CITY I STATE IZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
153,798.26
(1 )
125,000.00
6,578.95
131,578.95
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
Total Interest/Penalty (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.
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(3)
(4)
(5)
22,219.31
(SA)
(58)
22,219.31
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
o
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?..................................................................................................................... 0 D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 prop'erty 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
D
D
D
D
No
[!]
[!]
[!]
[!]
D
[!]
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. 99116 (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. 99116 (a) (1.1) (ii)]. 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 zero (0) percent [72 P.S. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. 99116 1.2) [72 P.S. 99116 (a) (1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116 (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.
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15056042148
REV-1500 EX
Decedenl'sName: Robert W. Birrell
Decedent's Social Security Number
052229140
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) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
B. Total Gr.oss Assets (total Lines 1-7)....................................................................... B.
303,000.00
2 , 068,080.30
120.00
645,169.55
352,023.42
150,422.01
158,337.86
3 , 677,153.14
246,776.27
12,637.70
259,413.97
3,417,739.17
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 B minus Line 11 )............................................................. 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has hot 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 ~ 0 . 00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 3 , 417 , 739 . 1.7 16.
17. Amount of Line 14 taxable
atsiblingrateX.12 0.00 17.
1 B. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 1 B.
19. Tax Due..................................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
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Side 2
15056042148
3,417,739.17
o . 0 0
153,798.26
o . 00
o . 0 0
153,798.26
D
15056042148
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Rev-150i EX+ (6-98)
.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
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 jointly-owned with right of survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1
632 Yorkshire Drive, Carlisle Borough, Cumberland County, Pennsylvania
303,000.00
TOTAL (Also enter on Line 1, Recapitulation)
303,000.00
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule A (Rev. 6-98)
, Rev-1SO. EX+ (6-98)
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SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Birrell, Robert W.
FILE NUMBER
21-06-1056
ESTATE OF
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 142339100 3,200 shares of Carlisle Companies Inc - Com 89.26 285,632.00
2 Citigroup Global Markets - mutual fund account 140,859.70
3 344849104 400 shares of Foot Locker Inc - Com 23.34 9,336.00
4 Lincoln Financial Advisors Corp. - mutual funds 1,267,462.35
5 724479100 444 shares of Pitney Bowes Inc - Com 46.56 20,672.64
6 693506107 4,261.024 shares of PPG Industries Inc - Com 68.84 293,328.89
7 767754104 2,000 shares of Rite Aid Corp - Com 4.37 8,740.00
8 902124106 1,442 shares of Tyco Inti Ltd New - Com 29.16 42,048.72
TOTAL (Also enter on Line 2, Recapitulation) 2.068,080.30
(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 B (Rev. 6-98)
Rev-150~EX+ (6-98)
SCHEDULE C
CLOSEL V-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than
a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM
NUMBER DESCRIPTION
1 Technology Funding - limited partner unit
VALUE AT DATE
OF DEATH
120.00
TOTAL (Also enter on Line 3, Recapitulation)
120.00
(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 C (Rev. 6-98)
, Rev-150~ EX+ (6-98)
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETLRN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1 Elizabeth Darcie Corbin Living Trust - North Point Note & Mortgage
VALUE AT DATE
OF DEATH
164,303.13
2 Elizabeth Darcie Corbin Living Trust - North Point Promissory Note
389,153.28
3 Prospect Point Cottages LLC - Note & Mortgage due; dated 07/08/1998, $300,000.00
91,713.14
TOTAL (Also enter on Line 4, Recapitulation)
645,169.55
(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 D (Rev. 6-98)
, Rev-150IItEX+ (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Citizens Bank - checking account #6204299755 55,161.48
2 Citizens Bank - checking account #6210990847 41,807.31
3 Citizens Bank - checking account #6100728978 26,264.63
4 2000 Mecury Grand Marquis - sold 2,000.00
5 Coin collection 9,500.00
6 Miscellaneous household goods 7,000.00
7 Stamp collection - (sold at auction) 143,175.00
8 Wild game collection 67,115.00
TOTAL (Also enter on Line 5, Recapitulation)
352,023.42
(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-15041 EX+ (6-98)
SCHEDULE F
JOINTL V-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Bruce E. Birrell
ADDRESS
RELATIONSHIP TO DECEDENT
Son
702 Rock Elm Court
Odenton, MD 21113
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER DATE
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF
NUMBER NUMBER OR SIMILAR iDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET DECEDENT'S iNTEREST
TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST
1 A 10/2/2006 Citizens Bank - certificate of deposit 50.140.67 100.000% 50.140.67
#6249182557
2 A 10/2/2006 Citizens Bank - certificate of deposit 50,140.67 100.000% 50.140.67
#6249182565
3 A 10/2/2006 Citizens Bank - certificate of deposit 50.140.67 100.000% 50.140.67
#6249182573
TOTAL (Also enter on Line 6. Recapitulation) 150.422.01
(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-151~ EX+ (6-98)
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
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.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1 Transamerica Life Insurance Company - Annuity 19.411.15 19.411.15
#26252282; payable 1/3 to each child
2 Bruce Birrell - cash gift 10/05/2006; son 22.244.55 22.244.55
3 . Bruce Birrell - cash gift 09/21/2006; son 9.000.00 100.000 3.000.00 6.000.00
4 Mellon Client Services Group - Robert W. Birrell 110.682.16 110.682.16
Trust Under Agmt dated 02/07/1986; account
#10171012BN6
TOTAL (Also enter on Line 7; Recapitulation) 158.337.86
(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 G (Rev. 6-98)
REV-115,1 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
1,789.20
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Bruce E. Birrell
Social Security Number(s) I EIN Number of Personal Representative(s):
175-64-0290
Street Address 702 Rock Elm Court
City Odenton
Year(s) Commission paid 2007
State MD
Zip 21113
100,000.00
2.
Attorney's Fees
SALZMANN HUGHES PC
105,700.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
1,230.00
5.
Accountant's Fees
1,500.00
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
36,557.07
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation)
246,776.27
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
, Rev-150i EX+ (6-98)
SCHEDULE H.A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Hoffman Roth Funeral Home
1.789.20
Subtotal
1.789.20
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
, Rev-1SO:l EX+ (6-98)
.
SCHEDULE H.B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
ITEM
NUMBER DESCRIPTION AMOUNT
1 Cumberland Law Journal - estate notice publication 75.00
2 Diversified Appraisal Services 300.00
3 H.R. Harmer Inc. - stamp sale commission 12.592.50
4 Lolli Brothers Auction - (wild game commission) 12.354.75
5 Manning Auctions Inc. - stamp sale commission 8.883.75
6 Register of Wills - short certificates 50.00
7 Register of Wills - filing fees 35.00
8 Snyders Lawn Care 2.100.00
9 The Sentinel - Legal - estate notice publication 166.07
Subtotal
36.557.07
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-151;! EX+ (6-98)
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Birrell, Robert W.
FILE NUMBER
21-06-1056
Include unreimbursed medical expenses,
ITEM
NUMBER DESCRIPTION
1 Borough of Carlisle - water/sewer
VALUE AT DATE
OF DEATH
186.02
2 Comcast Cable
129.57
3 Continuing Care RX
475.13
4 Cumberland Crossings
88.70
5 Embarq
252.62
6 PA Dept. of Revenue - estimated tax payment due
800.00
7 PA Dept of Revenue - 2006 income tax due
1,800.00
8 PPL
1,213.18
9 Register of Wills - exemplified copies
40.00
10 TrueGreen Chemical
152.48
11 US Treasury - estimated tax payment due
7,500.00
TOTAL (Also enter on Line 10, Recapitulation)
12,637.70
(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-15t3 EX+ (9.QO)
*'
SCHEDULE ..
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Birrell, Robert W.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
Oistributions, and transfers
under Sec. 9116(a)(1.2)]
FilE NUMBER
21-06-1056
I.
RELATIONSHiP TO
DECEDENT
00 Not List Trustee(s)
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
Bonnie L. Birrell
2420 Asbury Commons
Dunwoody,PA 30338
Daughter
1/3 remainder
Bruce E. Birrell
702 Rock Elm Court
Odenton, MD 21113
Son
1/3 remainder
Kenneth A. Birrell
1620 E Jefferson St. Apt 406
Rockville, MD 20852
Son
1/3 remainder
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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)
LAST Jf7LL AND TEST AkfENT
I, ROBERT \V. BIRRELL, of Carlisle, Cumberland County, Pennsylvania, being of
sound mind, disposing memory and full legal age, do hereby make, publish and declare this
instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils
heretofore made by me.
ONE: I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as may be done conveniently after my decease.
Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or
payable by reason of my death and all interest and penalties thereon with respect to all property
composing of my gross estate for death tax purposes, whether or not such property passes under
this Will, shall be paid by the Executor or Executrix of my estate.
TWO: My Executor or Executrix may, at his or her discretion, compromise
claims, borrow money, retain property for such length of time as he or she may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as he or she may
deem proper; and invest estate property and income without restriction to legal investments unless
otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any
realty and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale
therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and
empowered to engage in any business in which I may be engaged at my death, for such period of
time after my death as seems expedient to said Executor or Executrix.
Idrl
THREE: Subject to the provisions of Paragraph Four hereof, I hereby give, devise
and bequeath all of my estate of whatever nature and wherever situate, in equal shares, to my
children, Kenneth A. Birrell, Bonnie L. Birrell and Bruce E. Birrell, per stirpes, which provides
that the child or children of any deceased child shall take the share their parent would have taken
if living. Notwithstanding the above, in the event that any of my children are not subject to the
provisions of Paragraph Four hereof and predecease me or disclaim any interest in my estate
without living issue, then in that event, their respective share shall be divided equally between his
or her other brothers and sisters as stated herein, per stirpes. If there are no other children or
their living issue then living, then my estate shall be distributed to my next of kin then living as
would be determined by the current laws of intestacy within the Commonwealth of Pennsylvania
at the time of my death.
FOUR: If any of my children or any other beneficiaries inheriting hereunder are
under the age of thirty-five (35) years at the time of my death, then all of the said child's or
beneficiary's share hereunder shall be held in trust by the hereinafter named Trustee according to
the following terms and conditions:
Upon the creation of this Trust, the Trustee shall divide this trust principal into individual
shares in the name of each child or beneficiary in the amount equal to the amount that said child
or beneficiary inherited hereunder. The Trustee, as well as my personal representative, is hereby
authorized to retain, unconverted, any property, real or personal, that I may own at my death and
shall be under no duty to convert it into legal investments. The Trustee shall have the power and
authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust
property, to or for the use of said child or beneficiary, or to accumulate it in the sole discretion of
the Trustee. The Trustee is also authorized and empowered to pay over to, or for the use and
fUjj3
2
benefit of my child or beneficiary such portion of or all of the principal of the trust estate as in the
Trustee's sole discretion seems proper for their support, maintenance, education, or medical care.
My primary object is to ensure the support, maintenance, education and medical care of my
children and beneficiaries until they reach the age of thirty-five (35) years. However,
notwithstanding the above, the Trustee shall have the sole discretion throughout the duration of
this trust in which to distribute any of the trust principal or income for the benefit of any of my
children or beneficiaries for any such purpose as the Trustee deems reasonable under the
circumstances such as but not limited to the purchase of real property, tuition for further
education or any other purpose which would in the Trustee's sole discretion advance the best
interest of said child or beneficiary. When each respective child or beneficiary reaches the age of
twenty-nine (29) years, then said child or beneficiary shall have the right to withdraw, absolutely,
one-half (112) of the then remaining principill and accumulated income of their respective trust
. . .
estate share. Any right of withdrawal may be exercised at any time after the right to withdrawal
accrues, such rights to be cumulative. When each respective child or beneficiary reaches the age
of thirty-five (35) years, then whatever remains of the principal and income balance of said child's
or beneficiary's trust estate share shall be distributed to said child or beneficiary, per stirpes, which
provides that the child or children of any deceased child or beneficiary shall take the share their
parent would have taken if living. In the event that any said child or beneficiary becomes
deceased or disclaims his or her interest prior to the final distribution hereunder without leaving
surviving issue, said deceased child's or beneficiary's share shall be divided equally between all of
my other children as stated in Paragraph Three above, per stirpes. If none of my children or their
living issue then living, then my estate shall be distributed to my next of kin then living as would
be determined by the current laws of intestacy within the Commonwealth of Pennsylvania at the
time of my death.
-K1U8
3
.Em: In the event that any beneficiary who inherits hereunder is a minor and is a
part of the trust set forth in Paragraph Four above, then in that event, if in the opinion of my
personal representative or Trustees, the share of said minor beneficiary is or becomes too small to
warrant continuing with such amount being held in trust, or should its administration be or
become impractical for any other reason, my personal representative or Trustees, in his, her or its
sole discretion, may pay such share, absolutely, to the parent or other guardian of such minor or
may deposit such share in the minor's name in a savings account in a banking institution of their
choosing, said share with accumulated income being payable to said minor at the legal age of
majority.
SIX: I hereby nominate and appoint my son, Bruce E. Birrell and the then
current senior partner of the law firm of Irwin, Mc~ight & Hughes to serve as Co-Executors of
this my Last Will and Testament. If either of my Co-Executors as so named shall have
predeceased me, failed to qualify, or ceased to serve as Executor for whatever reason, I then
appoint my son, Kenneth A. Birrell, to serve as an Executor of this my Last" Will and Testament.
If he has predeceased me, failed to qualify, or ceased to serve as Executor for whatever reason, I
then appoint my daughter, Bonnie L. Birrell, to serve as an Executrix of this my Last Will and
Testament, or if she has predeceased me, failed to qualify, or ceased to serve as an Executrix for
whatever reason, I then appoint my sister, Lois B. Morrill, to serve as an Executrix of this my
Last Will and Testament, said substitute personal representatives having the same powers as are
given to the original Executors hereof In appointing the personal representatives as set forth
above, I must state that it is my feeling that all of my children are equally qualified to serve in such
a capacity. However, regardless of who is actually appointed at the time of my death and
throughout the estate administration process, it is my intent for that person to act fairly and
equally for the benefit of all my beneficiaries named hereunder.
'l?uJ!3
4
SEVEN: I hereby nominate and appoint Financial Trust Services Company and
Kenneth A. Birrell to serve as Co-Trustees of any trust created in Paragraph Four hereunder. If
for any reason he, she or it should predecease me, fail to qualifY or cease to serve as Trustee for
whatever reason, I then hereby nominate and appoint my daughter, Bonnie L. Birrell, provided
she has reached the age of thirty-five (35) years at the time she is nominated and appointed to
serve as substitute Trustee hereunder, or in the event she is unable to serve as Trustee hereunder
for whatever reason, I then nominate and appoint my son, Bruce E. Birrell, provided he has
reached the age of thirty-five (35) years at the time he is nominated and appointed to serve .as
substitute Trustee hereunder.
EIGHT: No Executor, Exec~trix or Trustee acting hereunder shall be required to
post bond or enter security in this or any other jurisdiction.
NINE: No person 0r persons shall benefit hereunder unless such beneticiary shall
survive me for a period of at least sixty (60) days.
TEN: No beneficiary may assign or anticipate his or her interest in any income or
principal held or distributable hereunder; and no beneficiary's creditors may attach or otherwise
reach any such interest.
ELEVEN: If any person or institution entitled to share in any distribution under the
terms of this my Last Will and Testament becomes an adverse party in any proceeding to contest
the probate of this Last Will and Testament, such person or institution shall forfeit his, her or its
entire interest inherited hereunder and all provisions in favor of such person or institution shall be
Rvv/J
5
declared void and of no effect. The share of such person or institution so forfeited shall be then
distributed equally to the remaining residuary heirs of my estate as set forth hereunder.
nVEL VE: The validity and administration of any trust established hereunder and any
question or disputes relating to the construction or interpretation of any said trusts shall be
governed and construed in accordance with the laws of the Commonwealth of Pennsylvania.
THIRTEEN: The Trustee, as well as my Executor or Executrix, shall have the following
powers, in addition to those vested in it by law, for my property held for the benefit of my
children or beneficiaries, whether income or principal, exercisable without court approval and
effective until the distribution of all property under the terms of the trusts set forth in Paragraph
F our hereof:
The Trustee, at his, her or its discretion, may compromise claims, borrow money
or retain property for such length of time as he, she or it may deem proper, sell lease, pledge,
mortgage, transfer, exchange, convert or otherwise dispose of or grant option of all or any
portion of trust property for such prices and on such terms in public or private transactions as he,
she or it may deem proper; and invest trust property and income without restrictions to legal
investments. The determination of the Trustee with respect to the advisability of making
payments out of the income or principal to any child or beneficiary inheriting hereunder shall to
conclusive and binding on all persons howsoever interested in the respective trust. Further, the
Trustee shall be authorized to receive additions to the respective trust of any kind or any property
whatsoever from sources other than my estate and at any time in the sole discretion of the
Trustee.
Rw/1
6
FOURTEEN: I hereby suggest that my personal representatives retain the services of the
law firm of Irwin, McKnight & Hughes as attorneys in the settlement of my estate.
IN \VITNESS WHEREOF, I have hereunto set my hand and seal this ~('o C' day of
November, 1996.
dfJ/k~
ROBERT W. BIRRELL
(SEAL)
Signed, sealed, published and declared by ROBERT W. BIRRELL, the above named
Testator, as and for his Last Will and Testament, in the presence of us, who, at his request and in
his presence and in the presence of each other have subscribed our names as witnesses hereto.
FJ1~;L! /LJ
i
/
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7
ACKNO~VLEDGkIENT AND AFFIDA VIT
WE, ROBERT 'V. BIRRELL, lVIARTHA. L. NOEL and DANIEL 'V.
DeARl"VIENT, the testator and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testator signed and executed the instrument as his Last Will and that he had signed willingly, and
that he executed it as his free and voluntary act for the purpose herein expressed, and that each
of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that
to the best of their knowledge the testator was, at that time, eighteen years of age or older, of
sound mind and under no constraint or undue influence.
Evy~
.
COM.MONWEALTH OF PENNSYL VANIA
SS:
COUNTY OF CUlVIBERLAND
Subscribed, sworn to and acknowledged before me by ROBERT 'V. BIRRELL,
testator, and subscribed and sworn to before me by lVIARTHA L. NOEL and DANIEL 'V.
DeARi\1ENT, witnesses, this i"'~(01!::o- day of November, 1996.
I \ {L
I '
I
I
I
APPRAISAL REPORT
632 YORKSHmE DRIVE
CARLISLE,PENNSYL VANIA
PREPARED FOR
THE ESTATE OF ROBERT W. BIRRELL
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYL VANIA
17013-3052
(717) 249-2758
SUlVIl\'L<\RY OF ThIPORTANT FACTS AND CONCLUSIONS
LOCA TION: 632 Yorkshire Drive
Carlisle, Pennsylvania
TAX PARCEL NUMBER: 04-22-0481-015
IMPROVEMENTS: Two-story detached single-family dwelling.
PROPERTY RIGHTS: Fee simple interest.
OWNERSHIP HISTORY: The subject property is owned by Robert W. Birrell. The
property was last transferred on May 11, 1981 for a
reported consideration of $1.00 and ownership transferred
on deed reference 29-K-124.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the val uation of the
subject.
OBJECTIVE: To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE: October 23,2006.
HIGHEST AND BEST USE: Continued use as a single-family residence.
COST APPROACH: N.A.
SALES APPROACH: $303,000
INCOME APPROACH: N.A.
FINAL V AiUE CONCLUSION: $303,000
2
APPRAISAL CERTIFICATION
I hereby certifY that upon application for valuation by:
THE ESTATE OF ROBERT W. BIRRELL
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements thereon erected, situate
in the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as
follows:
Beginning at a point on the Western side of Yorkshire Drive at the Northeast comer of
Lot 13 of Section 0 of Plan of Lots of Heatherlands; thence by the said Lot 13, North 81
degrees 02 minutes 'West 165.08 feet to a point; thence North 03 degrees 15 minutes 20
seconds West 269.91 feet to a poi nt being the Northwest comer of Lot 15; thence by the said
Lot 15, South 45 degrees 17 minutes 10 seconds East 307.25 feet to a point on the Westerly
side ofthe said Yorkshire Drive; thence along the Westerly side of the said Yorkshire Drive by
a curve to the left having a radius of 144.25 feet, a distance of90.00 feet to a point, the place of
beginning.
To the best of my kno~ledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of October 23, .
2006 is:
THREE HUNDRED THREE THOUSAND DOLLARS
$303,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
Larry E. Foote
Certified General Appraiser
GA-OOOOI4-L
3
ADDRESS:
BOROUGH:
COUNTY:
STATE:
LOT SIZE:
SEWERS:
WATER:
LANDSCAPING:
shrubs.
SITE DATA
632 Yorkshire Drive
Carlisle
Cumberland
Pennsylvania
90' x 165.08' x 269.91' x 307.29'
Public utility.
Public utility.
Extremely nice landscaping, with a sodded lawn, mature trees and
DETREVIENTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF L"'PROVEMENTS
GENERAL DESCRIPTION: One-story detached single-family dwelling containing approxi-
mately 2,655 square feet of gross living area above grade with an attached two-car garage..
CONDITION:
ROOMS:
EXTERIOR:
Exterior: Good
Interiqr: Average to good.
First Floor:
Basement:
Foundation:
Walls:
Sash:
Gutters:
Roof:
Living room, dining room, eat-in kitchen, family room,
laundry room, four bedrooms, two and one-half bath-
rooms.
Full, with a recreation room, den, workshop, storage room
and a built-in vault.
Concrete block.
Brick
Double-glazed casement windows.
Al uminum, painted.
Gable, with shingles.
5
INTERIOR, PRINCIPAL ROOMS: Flooring:
Walls:
Ceilings:
Trim:
KITCHEN:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
BATHROOMS:
Flooring:
Walls:
Bathtub:
Lavatory:
Water closet:
CONSTRUCTION:
Joists:
Beams:
Columns:
Plumbing:
REA TING:
Carpet
Wood paneling and painted drywall.
Drywall
Wood, painted or natural finish.
Wood, stained and varnished.
Formica
Drywall, painted.
Pergo synthetic wood.
Double-bowl, stainless steel.
Vinyl
Ceramic tile blocks and painted drywall.
Built-in, with shower or shower stall.
Vanity
Two-piece.
Wood
Wood
Steel
Iron and copper.
Electric heat pump.
COOLING:
Central air conditioning.
HOT WATER:
Electric, 80-gallon.
ELECTRIC:
Circuit breaker system, 200-ampere.
OTHER: Attached to the front of the dwelling is a covered porch and an atrium.
Located at the rear of the dwelling is a flagstone patio. There is a brick fireplace in the living
room and a brick fireplace in the family room. The dwelling is also equipped with a security
alarm system.
GENERAL CONDITION: All improvements are considered to be in average to good
condition on the interior and good condition on the exterior, with mechanical systems
appearing to be adequate and functioning properly. Some of the carpet is in need of
replacement.
6
SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the subject property, the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each comparable sale as to
time of sale, size, location, as well as all other factors that might affect value, A resume of
some of the sales considered by the appraiser is as follows:
SALE NO. 1:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.2:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.3:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
505 Belvedere Street, Carlisle.
December 14, 2006.
$303,000
2,192 square feet.
$138.23 per square foot.
807 Hillside Drive, Carlisle.
November 30,2005.
$240,000
2,054 square feet.
$116.85 per square foot.
361 Belvedere Street, Carlisle.
October 13,2005.
$283,000
1,933 square feet.
$146.40 per square foot.
The appraiser, in addition to the sales listed, also considered several additional sales in
arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this
page are dollar adjustments reflecting market reaction to those items of significant variation
between the subject and comparable properties. If a significant item in the comparable
property is superior to, or more favorable than, the subject property, a minus (-) adjustment is
made, thus reducing the indicated value of the subject; if a significant item in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adj ustment is made, thus
increasing the indicated value of the subject.
After making all of the necessary adjustments, it is the appraiser's considered opinion
that the indicated value of the subject property by the Sales Comparison Approach is $303,000.
8
SALES COJ\.IP ARISON ANALYSIS
ITEM SUBJECT COMP ARABLE #1 COMPARABLE #2 COMPARABLE #3
632 Yorkshire Drive 505 Belvedere Street 807 Hillside Drive 361 Belvedere Street
Address Carlisle Carlisle Carlisle Carlisle
Proximity to Subject !,.. .'!C,t "'23'.. "".';." ii! .,'. "'."',
Sale Price NA k'7"!"'" ".'.,!"" . ",1 $303 .000 I);,,'.,',."'.,'."/,""! $240.000 .....(.........(!!!.,il $283,000
Price I Sq, Ft GLA NA $138,2] l/,r..,;,."'" ./ $116,85 I<'!!, "'f, $146.40 re,',!!,;,
Data Source Inspection Courthouse records Central Penn MLS Central Pc'tln tv1LS
ADJUS'INIb'NTS DESCRIPTION DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. DESCRIT'TION $ Adjust.
Sales or Financing _ Nonekmmn
Concessions None known None known
Date of Sale I Time As of 10-23-06 12-14-06 11-30-D5 10-13-05
Location Good Similar Similar Similar
Site / View ,78 acre .46 acre +10,000 ,40 acre +ltJ,OOO .53 acre + 10,000
Design and Appeal One-story ,detached Similar Similar Similar
Construetion Brick Brick Brick Brick
Age 35 years 46 years 38 years 56 years
Condition Average Superior -30,300 Similar Superior -28,300
Above Grade Tot. I Bed, I Bath Tot I Bed, I Bath ToL I Bcd, I Bath Tot I Bcd, I Balh
Room Count
8 I 4 I 2Yo 7 1 3 I 2 +4,000 7 I, 3 I 2 +4,000 6 [ 4 I lV2 +8,000
Gross Living Area 2,655 square feet 2,192 squart:! feet +13,900 2'.054 square lcet +18,000 1,933 square leet
Basement &Finished Full basement. with
Rooms Below Grade ree, rm., den, shop, Similar Full basement +4,000 Full basement -1:4,000
Functional Utility Average Similar Similar Similar
Heatinp, / Cooling Heat pump Hot water w/cen. air Heat pump Hot air w/cen. air
Garage I Carport Two-car garage. Two-car gar. in bsmt. +5,000 Similar Similar
Porches, Patios Porch, ene!. porch,
Pools, etc. Porch, atrium, patio. patio, stor. bldg. -3,000 Porch, patio. +500 Porch, two patios.
Special Energy Typical I(lr the
Efficient Items region. Similar Siz:nilar Similar
Fireplace(s) Two tireDlaces. Two lirevlaces. F ireplaee +1,000 Two fireplaces.
Other (e.g. kitchen
equip., remodeling) Built-ins. Similar Similar Similar
Net Adj. (total) '.:../..;.f-" .s, ,."'.;...."....;,... -400 +37,500 '<c.',' ... .,.. +15.400
;,. c"," ,.'
Indicated Value ,,'.,' "'o""'].C",';... . ',<. 0"";" ;'; 'c" ."
of Subject '..".' i'i',:; r'.-;:j"'. ."})",c";;<C,;, . c,.! 302,600 .,.'.........,.. .1r;.:~,.i;"i';.. 277,500 ,.; .;,'9' 'C":'f 298.400
FINAL INDICA TED VALUE OF SUBJECT PROPERTY: $303,000
9
lomputershcre
February 01, 2007
Computershare Investor Services
250 Royall Street
Canton Massachusetts 02021
WNW.computershare.com
SALZMANN HUGHES, P.C.
ATTORNEYS AND COUNSELORS AT LAW
ATTN: MR. JAMES D. HUGHES, ESQ.
354 ALEXANDER SPRING ROAD SUITE 1
CARLISLE, PA 17015
Company Name:
Holder Account Number:
Registration:
CARLISLE COMPANIES INC. I CSLB.
C0000005517
Robert W Birrell
Dear Mr. Hughes:
Thank you for your inquiry regarding the share balance of the above referenced account. We appreciate the
opportunity to be of service to you.
On 10/23/2006 account number C0000005517 held 3200.000 shares. On that date, the closing priice was $89.88
per share giving the above referenced account a total market value of $287,616.00.
In checking our records we find that all dividends issued have been presented for payment.
If .by registered or certified mail:
Computershare Shareholder Services, Inc.
P.O. Box 43078
Providence, RI 02940-3078
If by overnight courier:
Computershare Shareholder Services, Inc.
250 Royall Street
Canton, MA 02021
If you have any questions, please contact us by phone at 800-897-9071, or via the Intemet at
www.computershare.com/contactUS. a secure section of the Computershare Website or write to us.
Gf. ely,
.. \. / .--..--.-...
( {;fv7~dJ _' r/
/ amela Burk Harris
Chicago Correspondence Team
Computershare Investor Services
4915
REF: pbh/UIC0000447972
/11
cltlgroupj:~
SMITH B/\K\E'(
419 Village Drive
Suire 1
CHI isle, PA liO I 'j
Tel n 7 -258-4.36.3
Fax 717-258-4492
Toll Free 800-348-1776
May 14, 2007
Salzmann Hughes, P.C.
354 Alexander Spring Road, Suite 1
Carlisle, PA 17015
RE: 73H-02799-14
Dear Jacqueline:
Information that you have requested:
1. The registered owner or owners (exact title of account) and the date on
which the account was established. Robert W. Birrell 03/23/2001
2. If there was a change of ownership or registration of the account within
one year prior to the date of death, please provide the date of such
change and the title of the account prior-to the change. N/A
3. If there were any accounts closed within one year prior to the date of
death, please provide the date, title and balance of the account closed.
N/A
4. Any interest accrued to date of death for the calendar year. ~nclosed
5. The date of death balance (prinCipal plus accrued interest, if any).
Enclosed
Thank you,
Carol Walter
Client Service Associate for
Brian Fields, CFP@
Financial Analyst
Citigroup Clobal Markets Inc.
THE INFORMATION SET FORnI WAS OBTAI~ED FROM SOURCES WHICH WE SEUEVE RELIABLE Hvr WE OU f'.;OT GUAR.I\NTEE ITS ACCGIL\CY on COMPl.ETENESS.
NEITHER THE ISFORMArIOK" NOH. Ai\iY Ol'l~-.![O~ EXPRESSED CONSTITCTES A SOUCITArro:'J BY us Of TlIF i'liHCHASE OR SALE OF .\NY SECURITIES.
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Investor Services
POBox 11258
Church Street Station
New York, 1\iry 10286
(866) 857-2216
shareowners@bankofny.com
www.stockbny.com
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7he BAN K
of NEW YORK.
March 20, 2007
SALZMANN HUGHES PC
354 ALEXANDER SPRING ROAD
SUITE 1
CARLISLE PA 17015
ATTN: JAMES D HUGHES
Re: FOOT LOCKER INc.
Ticket # 7645328-PDR16
Co # - 3225 Acct.# - 0000056150
ROBERT W BIRRELL
Dear Sir/Madam:
Thank you for your inquiry regarding the status of the above account. Listed below is the
account balance as of October 23, 2006.
Date . Certificated Div. Reinv. Total Per share Total
Balance Balance Shares' Value Value
October 23, 2006 400.0000 400.0000 $23 AO Total
Shares
X
Per share
Value
The high and low prices on October 23,2006 were $23.65 and $23.03 respectively.
Please note the referenced account is coded for cash and all the dividends are paid in check. A
review of our records indicates that all the checks in the above account are negotiated.
The account was opened on March 14,2003 and is registered as Robert W Binell.
In order to change the registration on the account, please complete the transfer package that you
will receive under separate cover.
We hope this infOlmation has been helpful and if you need further assistance, please contact us at
the above toll-free number.
Sincerely,
Investor Services
n Lincoln
Alan R. Glassey, ChfC
Financial Advisors
.::.l n"'rni)"r of
,CI/'e-II":l,jl
James Hughes, Esq.
Salzmann Hughes, P.c.
35-+ Alexander Spring Road
Suite 1
Carlisle, P A 17015
January 24, 2007
Dear Jim;
Uncoln FlnatlCIJI'~I.jvISCt'~ (\.)rlJ
I 9 1 Sht~ref-.:' 8oi.iI~~\iJr'-!
5l1iti:' 103
~:dcn, Pi~19 3.1 i
phone :J i 0 384-4200
dired ;) 1 0 384-4206
fax 5: 0 384-41':)5
l;'::-.!.l:.\'_'~ >I:!. '"<i ..\_'-'11\
~luper'j~'~lnq Or+lc'~'
i 300 ::::hdP21 .~\lenU2 \/Ve.;t
CiPrry Hiii. N.J 08002
pnont:~ 356 .138-2800
ta;(, :3~6 433- 147;'+
Attached is'a listing of the assets held at Lincoln Financial Advisors as of the date of
death of Robert W. Birrell on October 23,2006.
Depending on how the estate is settled, I can provide the appropriate forms to rollover the
assets into separate accounts for Ken, Bonnie and Bruce.
Sincerely,-
A an R~laSSey. ~ ~~O~
Chartered Financial tonsultant
\\'\\' \\'.1" 1,'_ \-- :-);1 gc 11'~1 rk.(,'l J11l
Insurance _offered through Lincoln affiliates and other fine companies. Lincoln FinallClal Group is the marketing name for Lincoln National
Robert Birrell
Asset Listing
Company Account # Value as of Date of Death
10/23/06
Hartford Annuity 710101377 $204.438.07
Columbia Funds
Large Cap Value 7680045517 $63,569.36
Small Cap Value 7690083298 $63,334.15
Strategic Inc 9160764855 $31,372.1 7
MFS Investments
Emerging GroV\<1h 552985103 $40.483.77
Fidelity Investments
High Income Adv 0165-00006567479 $75,659.39
GroV\<1h Opportunity 0168-00006567479 $48,286.50
Equity Income 0280-00006567479 $109,732.64
Van Kampen 16-9670319132 $59,856.82
13-670269588 $207,867.02
Franklin Ternpleton 116-11624116561 $94,698.88
109-90214426341 $56,325.10
130-13012501384 $34,108.22
AIM Investments 0006390710 $177,730.26
Total $1,267,462.35
:!Jl~ ·
:;, Ii~ Pitney Bowes
June 1, 2007
Salzmann Hughes, P. C.
Attn: James D. Hughes, Esq.
354 Alexander Spring Road
Suite I
Carlisle, P A 17015
Dear l'v1r. Hughes:
The following infa1111ation is supplied as it relates to. Rabert W. Birrell (SS #052-22-
9140).
The records af the Pitney Bawes transfer agent, Camputershare, shaw a Pitney Bawes
common stock registratian as listed below:
Robert W. Birrell
632 Yorkshire Drive
Carlisle, PA 17013
T~e balance af the accaunt an, Octaber 23, 2006, the date af death was 444 shares. The
c1asing price of Pitney Bowes com man stock on the New Yark Stock Exchange an
Octaber 23, 2006 was $46.90. Therefore, the aggregate value af the accaunt on that date
was $20,823.60 (444 @ $46.90).
Attached is an account statement as well as a price sheet that will answer the additianal
questions that you have.
I trust that this information is sufficient. If yau have any questians regarding this matter,
please do nat hesitate to. contact us at (203) 351-7200.
Sincerely,
~~
Natalie Thompsan
Stockhalder Services Administrator
MSC (63-13)
Encs.
:t'll\l~);..j(121 :
. rl_M~++ D~~rl C:hml,."ri rT nF;Q?R-n7()()
itff. ~
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\ Jill
PPG Industries
PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272 USA
January 15, 2007
Mary Anne Bendzsuk
Administrative Assistant
Investor Relations
412-434-3318
James D. Hughes, Esq.
Salzmann Hughes, P.C.
354 Alexander Spring Road, Suite 1
Carlisle, PA 17015
Re: Estate of Robert W. Birrell
Dear Mr. Hughes:
Per your recent request, the records of our transfer agent, Mellon Investor
Services, show Robert W. Birrell holds 1,200 certificated shares (5 certificates) of
PPG Industries common stock and 3,092.4885 shares in book-entry (or dividend
reinvestment) for a current total of 4,292.4885.
The account is registered in his name alone, Robert W. Birrell and appears to have
been established 9/19/73 with the purchase of 100 shares. For your information,
the closing price of PPG stock on this date was $31.88. There have been no
changes in the registration of this account.
Dividends on this account have been reinvested quarterly as the attached
statements show. PPG has no records for dividend reinvestment accounts prior to
1978, however, it seems likely that Mr. Birrell was participating in dividend
reinvestment since he opened the account in 1973.
At the date of death, October 23,2006, there were 3,061.024 shares in this
account. The closing price of PPG stock on this date was $69.28. The high was
$69.33 and the low $68.34.
Instructions on stock transfer can be found on Mellon's website at the following:
http://wwvv.mellonlnvestor.com/ne\Nm isweb/i nvestors/transowne r. asp
Sincerely,
Mary Anne Bendzsuk
Attachment
"\.
A merican Stock Transfer
& Trust Company
January 11 2007
SAALZMAN HUGHES, P.c.
A TORNEYS & COUNSELORS AT LAW
JAMES D. HUGHES, ESQ
354 ALEXANDER SPRING RD, SUITE 1
CARLISLE, PA 17015
Re:
Company:
Account:
ROBERT W BIRRELL
RITE AlD CORPORATION
1000012220
Dear Sir or Madam:
We have received your request in respect of the above-referenced account.
Operations Center
6201 15th Avenue
Brooklyn. NY 11219
www.amstock.com
(866) 207-5349
As of the date of death, the account held a total of 2,000.000 shares. As transfer agent, we do not track
prices. In order to determine the market value of the shares as of the date of death, we suggest contacting
a stock broker for assistance: You may also refer to a financial newspaper, such as the Wall Street
Journal or your local library.
Enclosed please find a transfer instruction package providing necessary requirements needed to effect the
transaction.
In the future, you may communicate with us by visiting our Web Site at: www.amsto.ck.com. or you.may
e-mail medirectlyatSStem@amstock.com
We trust the above information is helpful.
Sincerely,
c-'
"'-..,\ ~
~-'\ '\,\
shanRrern "" ;.~
Shareholder Services Department
\ \"\1\1 11111\ III" III \\\\\ \\\\\ \\11\ 11111111111111111111 111111111111111111111111111111111111111111111111111111111I
AST15144201000012220
Mellon Investor Services
P.O. Box 3333
South Hackensack, NJ 07606
January 18,2007
@ Mellon
RE: ROBERT W BIRRELL
,---.-.----.- .----..--.-------.--------:
!Company !TYCO I
IName iINTERNATIONAL i
I iLTD i
". I
,\Account Key .\BIRRELL--I
. "!ROBEWOOOO I
~o~tr;1-----i20070-i080004781 0 I
iNumber"O " I" """ "._ """" n "II'
r--------.--:' . .--~--,----
.1~::b~~n~._1888-2~4-883~~~~J
JAMES D HUGHES
354 ALEXAl'.JTIER SPRING ROAD SUITE 1
CARLISLE PA 17015
Dear Sir or Madam:
Thank you for your inquiry requesting information for this account.
Please be informed that the above mentioned account registered in the individual name of ROBERT W
BIRRELL. Also, there is no outstanding checks in the above mentioned account.
Our record shows the number of shares as on 10/23/06 were 1442. Also, please note the closing price as
on 10/23/06 was $29.4200 per share.
We hope that this infOlmationhas been helpful. If you have additional questions, please call our
Custonier Service Center at the number listed above.
Sincerely,
Mellon Investor Services
~ TECHNOLOGY
~ FUNDING
4fiO St. Michael's Dr, Suite 1000
Santa Fe. NM 87505
(800) 821-5323
December 12, 2006
Salzman Hughc';, P. C.
Attn. James 0 Hughes, Esq.
354 Alexander Spring Rd Suite I
Carlisle, P A 17015
RE: Robert Birrell .
Dear Mr, Hughes,
We: recently received your correspondence regarding Robert Birrell. Enclosed is the most recent account
statement. The account is an active account. We have the account registered as Robert Birrell, Individual
Owner. . This hasj:Jeen the registration since the account was opened on Septcmber 23, 1987. The most
recent account value, as of July 7, 2006, is 2$ per Limited Partner unit. The account owns 60 units.
This fund is currently in the process ofliquidation. We expect the fund to be linishedwithin the next 12
months. Once final accounting is done, a determination will be made as to whether or not there will be a
final distribution.
If you require any additional information, please contact me at (800) 821-5323, ext. 151.
Best regards,
I.
Darnn Abby
Client Services
---- I
PROMISSORY NOTE
$415,000.00
Date J//7,/ ,2005
PARTIES
Maker:
ELIZABETH DARCIE CORBIN and ROGER J. CORBIN as trustees of
the ELIZABETH DARCIE CORBIN LIVING TRUST, dated November 10,
2004, as amended, 7985 Lea Circle, Bloomington, Minnesota 55483
Payee:
ROBERT W. BIRRELL, residing at 632 Yorkshire Drive, Carlisle,
Pennsylvania 17013
PROMISE TO PAY, PRINCIPAL AMOUNT (debt). INTEREST
Mortgagor promises to pay to Payee or order the sum of Four Hundred Fifteen
Thousand Dollars ($415,000) with interest at the rate of five and one-half percent
(5.5%) per year from the date above until debt is paid in full. .
PAYMENTS; PREPAYMENT
Mortgagor will pay the debt in forty (40) consecutive quarterly installments of
principal, each in the amount of Ten Thousand Three Hundred Sevnty-Five Dollars
($10,375) together with interest accrued on the unpaid principal balance of the debt
outstanding immediately prior to each such payment, the first payment being payable
on the day falling three (3) months from the date hereof and the last being payable on
the tenth (10th) anniversary of the date hereof.
Maker shall pay the debt in full (together with interest accrued thereon) on the
day falling ninety (90) days after the death of the P~yee.
Maker may prepay the debt in whole or in part at any time without penalty,
priovided however, that, on the date of any such prepayment Maker shall also pay in
full, outstanding interest accrued on any amount so prepaid.
ADDRESS FOR PAYMENT
Payment shall be made at Payee's address above or at any other address
Payee directs.
APPLICATION OF PAYMENTS
The Payee will apply each payment first to interest charges and then to
repayment of debt.
ADDITIONAL PROMISES AND AGREEMENTS OF THE Maker:
1. Late charge. If any payment is overdue more than 15 days an additional charge will
be due to Payee to cover the costs of delay. This late charge shall be two cents ($.02)
for each dollar so overdue.
2. Expenses of Payee. Maker must pay all expenses of Payee, including reasonable
attorney's fees, if Payee sues anyone to protect or enforce Payee's rights under this
Note.
3. Statement of the amount due (estoppel). Within five days after request in person
or within ten days after request by mail, Maker shall give Payee a signed statement of
the amount due on this Note and whether there are any offsets or defenses against the
Debt.
4. Default. when full amount of debt due immediately. Payee may declare the full
amount of the Debt to be due and payable immediately for any default. The following
are defaults: .
(a) Maker fails to make any payment required by this Note and Mortgage within
30 days of the date it is due; or
(b) Maker fails to keep any other prom.ise or agreement in this Note and .'
Mortgage withfn the time stated, or if no time is stated, within a reasonable time after
notice is given that Maker is in Default; or
(c) Maker commences any proceeding under any reorganization, arrangement or
readjustment of debt, dissolution, winding up, adjustment, composition, bankruptcy or
liquidation law or statute of any jurisdiction, whether now or hereafter in effect
("Proceeding"), or there is commenced against Maker any Proceeding and such
Proceeding remains undismissed or unstayed for a period of thirty (30) days or any
receiver, trustee, liquidator or sequestrator of, or for, Maker or any substantial portion of
Maker is appointed and is not discharged within a period of thirty (30) days or Maker by
any act indicates consent to or approval of or acquiescence in any Proceeding or the
appointment of any receiver, trustee, liquidator or sequestrator of, or for, itself or of, or
for, any substantial portion of its property.
5. Applicable law. This Agreement shall be construed under the laws of the State of
New York without regard to conflicts-of-Iaws rules, which would require the application
of the laws of any other jurisdiction.
6. No waiver. Delay or failure of Payee to take any action will not prevent Payee from
doing so later. Payee may enforce those rights Payee chooses without giving up any
other rights.
7. No oral changes. This Note may not be changed or ended orally.
8. Notices. Notices, demands or requests shall be in writing and shall be delivered in
person or sent by certified or registered mail.
9. Who is bound. If there are more than one Maker each shall be separately liable.
The words "Maker" and "Payee" shall include their heirs, executors, administrators,
successors and assigns. If there are more than one Maker or Payee the words "Maker"
and "Payee" used in this Mortgage include them.
10. Rate of Interest.
(a) If the whole of said principal sum evidenced by this Note and interest shall
become due by exercise of the option of the Payee after default by the Maker under
any of the terms, covenants and conditions of this Note and Mortgage, or if the whole of
said principal sum and interest shall mature and become due under the terms,
covenants and conditions of this Note regardless of default, if any, on the part of the
Maker, then interest on said principal shall continue to accrue at the rate provided for in
this Note or the statutory rate, whichever is higher (notwithstanding the fact that a
judgment of foreclosure and sale has been obtained against Maker) until the principal
sum is fully paid.
(b) Wherever, under the provisions of this Note or by law, Payee is entitled to
interest on advances made or expenses incurred, su.ch interest shall be computed at.
the inte'rest rate payable on said indebtedness as provided in this Note and Mortgage.
11. Costs, Fees, Etc.
Should one or more Events of Default occur hereunder or should an action be
commenced for the enforce this Note, Payee shall be entitled to recover all sums due
hereunder, statutory costs, and any additional allowances made pursuant to the Civil
Practice Law and Rules of the State of New York, and in addition thereto, reasonable
attorney fees and expenses incurred in connection with such Events of Default or action
and in all proceedings related thereto, and such amount shall be added to the principal
balance then due and shall accrue interest at the rate provided for in this Note and
Mortgage and shall be a lien on said premises prior to any right or title to, interest in, or
claim upon said premises attaching and accruing subsequent to the lien of this
Mortgage, and shall be deemed to be secured by this Note and Mortgage and the
indebtedness which it secures. Reasonable attorney fees in the event of a default shall
be subject to court approval.
12. Maker's Right to Have Payee's Enforcement of this Note Discontinued.
Even if Payee has required immediate payment in full, Maker may have the right
to have enforcement of this Note discontinued. Maker will have this right at any time
before a judgment has been entered enforcing this Note if Maker meets the following
conditions:
(a) Maker pays to Payee the full amount that would have been due under this
Note and Mortgage if Payee had not required immediate payment in full; and
(b) Maker corrects its failure to keep any of Maker's other promises or
agreements made in the Note; and
(c) Maker pays all of Payee's reasonable expenses in enforcing this Note, for
example, attorney's fees; and
(d) Maker does whatever Payee reasonably requires to assure that Payee's
rights under this Note, and its obligations under this Note continue unchanged.
If Maker fulfills all of the conditions .of this paragraph, then this Note will remain in full
effect as if immediate payment in full had never been required.
14. Signatures. Maker states that Maker has read this Note, received a completely
filled in copy of it and has signed this Note as of the date at the top of the first page.
ELIZABETH DARCIE CORBIN
LIVING TRUST, Maker
. >:0 J' "" . /I. I
By: (JJ-' ~III\ U<.... lJtLb.-~
Eliz eth Darcie Corbin, Trustee, and
By:
STATE OF NEW YORK )
)55.:
COUNTY OF )
On the /7>> day of ~ in the year 2005 before me, the
undersigned, a Notary Public in and for said State, personally appeared Elizabeth
Darcie Corbin and Roger J. Corbin, each personally known to me or proved to me on
the basis of satisfactory evidence to be the individuals whose names are subscribed to
the within instrument and each acknowledged to me tha he or he executed the same
in her or his capacity, and that by her or his signat he instrument, the individual,
or the person upon behalf of which the individ cuted the instrument.
rbs: misc\corbin note
ROBERT B. SIMON
Notary Public, State of New York
Registration# 02516109696
Qualified in Warren County
Commission Expires May 17, 'U:>c'?
NOTE AND MORTGAGE
$167,000.00
Date J/; 7 / ,2005
PARTIES
Mortgagor: ELIZABETH DARCIE CORBIN and ROGER J. CORBIN as trustees of
the ELIZABETH DARCIE CORBIN LIVING TRUST, dated November 10,
2004, as amended, 7985 Lea Circle, Bloomington, Minnesota 55483
Mortgagee: ROBERT W. BIRRELL, residing at 632 Yorkshire Drive, Carlisle,
Pennsylvania 17013
PROMISE TO PAY, PRINCIPAL AMOUNT (debt), INTEREST
Mortgagor promises to pay to Mortgagee or order the sum of One Hundred
Seventy-Five Thousand Dollars ($175,000) with interest at the rate of six percent
(6.0%) per year from the date above until debt is paid in full.
PAYMENTS; PREPAYMENT
Mortgagor will pay the debt in forty (40) consecutive quarterly installments of
principal, each in the amount of Four Thousand Three Hundred Sevnty-Five Dollars
($4,375) together with interest accrued on the unpaid principal balance of the debt
outstanding immediately prior to each such payment, the first payment being payable
on the day falling three (3) months from the date hereof and the last being payable on
the tenth (10th) anniversary of the date hereof.
Mortgagor shall pay the debt in full (together with interest accrued thereon) on
the day falling ninety (90) days after the death of the Mortgagee.
Mortgagor may prepay the debt in whole or in part at any time without penalty,
priovided however, that, on the date of any such prepayment Mortgagor shall also pay
in full, outstanding interest accrued on any amount so prepaid.
ADDRESS FOR PAYMENT
Payment shall be made at Mortgagee's address above or at any other address
Mortgagee directs. .
APPLICATION OF PAYMENTS
The Mortgagee will apply each payment first to interest charges and then to
repayment of debt.
ADDITIONAL PROMISES AND AGREEMENTS OF THE MORTGAGOR:
1. Transfer of Riahts in the Property. The Mortgagor hereby mortgages to the
Mortgagee the Property described in this Note and Mortgage. Mortgagor can lose the
Property for failure to keep the promises in this Note and Mortgage.
2. Property Mortaaaed. The Property mortgaged (the "Property") is:
(a) ALL THOSE PARCELS OF LAND, in the Town of Long Lake, County of
Hamilton, and State of New York identified as "LOT 3" and "LOT 4" on that
certain map entitled "Map for Robert W. Birrell" dated November 6, 2000, last
revised December 26, 2003, prepared by James Nestor, Licensed Land
Surveyor, Chestertown, New York and filed with the Clerk of Hamilton County,
New York on November 3,2004 as Map No. 1847.
Being the same premises collectively described in the deeds for LOT 3 and
LOT 4 respectively, both dated \.~o....1- ~l ,2005 from the Mortgagee to the
Mortgagor and said deeds intended to be recorded simultaneously herewith.
This mortgage is given to secure part of the purchase price of such conveyance
and is a purchase money mortgage.'
(b) BuildinQs and Improvements: Together with the buildings and
improvements on the Property.
(c) Streets: Together with all the Mortgagor's right, title and interests in the
streets next to the Property to their center lines.
(d) Fixtures: Together with all fixtures and personal property which now is or
which later may be attached to or used or useful in connection with the Property.
This does not include household furniture.
(e) Awards: Together with all condemnation awards for any taking by a
government or agency of the whole or part of the property or buildings or any
easement in connection with the Property. This includes awards for changes of
grade of streets.
3. Future advances. The Mortgagee may make advances in the future to the
Mortgagor or future owners of the Property. In addition to the above Debt this Note and
Mortgage is intended to secure any more debts now or in the future owed by the
Mortgagor to the Mortgagee. The maximum amount of debt secured by this Note and
Mortgage shall not 'be greater than the Debt stated above. Mortgagee is not obligated to .
make future advances.
4. Late charQe. If any payment is overdue more than 15 days an additional charge will
be due to Mortgagee to cover the costs of delay. This late charge shall be two cents
($.02) for each dollar so overdue.
5. Insura'nee. Mortgagor wllI'keep the buildings on the Property insured against loss
by fire and other risks included in the standard form of extended coverage insurance.
The amount shall be approved by Mortgagee, but shall not exceed full replacement
value of the buildings. Mortgagor will assign and deliver the policies to Mortgagee. The
policies shall contain the standard New York Mortgage clause in the name of
Mortgagee. If Mortgagor fails to keep the buildings insured Mortgagee may obtain the
insurance. Within '30 days after notice and demand, Mortgagor must insure the
Property.
6. Maintenance. Mortgagor will keep the Property in reasonable good repair.
7. No sale or alteration. The Mortgagor may not, without the consent of Mortgagee,
(a) alter, demolish or remove the buildings and improvements on the Property, or (b)
sell the property or any part of it.
8. Taxes. etc. Mortgagor will pay all taxes, assessments, sewer rents or water rents
within 30 days after they are due. Mortgagor must show receipts for these payments
within 10 days of Mortgage'e's demand for them.
9. Expenses of MortQagee. Mortgagor must pay all expenses of Mortgagee, including
reasonable attorney's fees, if (a) Mortgagee is made a party in a suit relating to the
Property, or (b) Mortgagee sues anyone to protect or enforce Mortgagee's rights under
this Note and Mortgage.
10. MortQagee's right to cure. Mortgagor authorizes Mortgagee to make payments
necessary to correct a default of Mortgagor under Paragraphs 5, 8 and 9 of this
Mortgage. Payments made by Mortgagee together with interest at the rate provided in
this Note and Mortgage from the date paid until the date of repayment shall be added to
the Debt and secured by this Mortgage. Mortgagor shall make repayment with interest
within 10 days after demand.
11. Statement of the amount due (estoppel). Within five days after request in
person or within ten days after request by mail, Mortgagor shall give Mortgagee a
signed statement of the amount due on this Note and Mortgage and whether there are
any offsets or defenses against the Debt. .
12. Title. Mortgagor warrants the title to the Property. Mortgagor is responsible for any
costs or losses of the Mortgagee if an interest in the Property is claimed by others.
13. Cure violations. Mortgagor shall comply with any law or governmental order or
cure any legal violation concerning the Property. Mortgagor shall comply within 90 days
after the order or violation is issued or the law takes effect.
14. Lien law Section 13. Mortgagor will receive the advances secured by this Note
and Mortgage and will hold the right to receive the advances as a trust fund. The
advances will be applied first for the purpose of paying the cost of improvement.
Mortgagor will apply the advances first to the payment of the cost of improvement
before using any part of the total of the advances for any other purpose.
15. Inspections. Mortgagee and any person authorized by the Mortgagee may enter
and inspect the property at reasonable times.
16. FinancinCl Statements. Mortgagor authorizes Mortgagee to file without
Mortgagor's signature, one or more financing statements as permitted by law to perfect
the security interests of this Note and Mortgage.
17. Default, when full amount of debt due immediately. Mortgagee may declare the
full amount of the Debt to be due and payable immediately for any default. The
following are defa~lts:
(a) Mortgagor fails to make any payment required by this Note and Mortgage
within 30 days of th~ date it is due;
(b) Mortgagor fails to keep any other promise or agreement in this Note and
Mortgage within the time stated, or if no time is stated, within a reasonable time after
notice is given that Mortgagor is in Default;
(c) On application of Mortgagee, two or more insurance companies licensed to
do business in New York State refuse to issue pOlicies insuring the buildings and
improvements on the Property.
18. Sale. If Mortgagor defaults under this Note and Mortgage and the Property is to be
sold at a foreclosure sale, the Property may be sold in one parcel.
19. Receiver. If Mortgagee sues to foreclose the Note and Mortgage, Mortgagee shall
have the right to have a receiver appointed to take control of the Property.
20. Payment of rent and eviction after Default. If there is a Default under this Note
and Mortgage, Mortgagor must pay monthly in advance to Mortgagee, or to a receiver
who may be appointed to take control of the Property, the fair rental for the use and
occupancy of the part of the Property that is in the possession of the Mortgagor. If
Mortgagor does not pay the rent when due, Mortgagor will vacate and surrender the
Property to Mortgagee or to the receiver. Mortgagee may evict Mortgagor by summary
proceedings or other court proceedings. .
21. Applicable law. Mortgagee shall have all the rights set forth in Section 254 of the
New York Real Property Law in addition to Mortgagee's rights set forth in this Note and
Mortgage, even if the rights are different from each other.
22. No waiver. Delay or failure of Mortgagee to take any action will not prevent
Mortgagee from doing so later. Mortgagee may enforce those rights Mortgagee
chooses without giving up any other rights.
23. No oral chantles. This Note and Mortgage may not be changed or ended orally.
24. Notices. Notices, demands or requests shall be in writing and shall be delivered in
person or sent by certified or registered mi;lil.
25. Who is bound, If there are more than one Mortgagor each shall be separately
liable. The words "Mortgagor" and "Mortgagee" shall include their heirs, executors,
administrators, successors and assigns. If there are more than one Mortgagor or
Mortgagee the words "Mortgagor" and "Mortgagee" used in this Mortgage include them.
26. RATE OF INTEREST:
(a) If the whole of said principal sum evidenced by this Note and Mortgage and
interest shall become due by exercise of the option of the Mortgagee after default by
the Mortgagor under any of the terms, covenants and conditions of this Note and
Mortgage, or if the whole of said principal sum and interest shall mature and become
due under the terms, covenants and conditions of this Note and Mortgage regardless of
default, if any, on the part of the Mortgagor, then interest on said principal shall
continue to accrue at the rate provided for in this Note and Mortgage or the statutory
rate, whichever is higher (notwithstanding the fact that a judgment of foreclosure and
sale has been obtained against Mortgagor) until the principal sum is fully paid.
(b) Wherever, under the provisions of this Mortgage or by law, Mortgagee is
entitled to interest on advances made or expenses incurred, such interest shall be
computed at the interest rate payable on said indebtedness as provided in this Note
and Mortgage.
27. COSTS. FEES. ETC,:
Should one or more Events of Default occur hereunder or should an action be
commenced for the foreclosure of this Mortgage, Mortgagee shall be entitled to recover
all sums due hereunder, statutory costs, and any additional allowances made pursuant
. to the Civil ~ractice Law and Rules of the State of New York, and in addition thereto,
reasonable attorney fees and expenses incurred in connection with such Events of
.Default or action and in all proceedings related thereto, and such amount shall be
added to the principal balance then due and shall accrue interest at the rate provided
for in this Note and Mortgage and shall be a lien on said premises prior to any right or
title to, interest in, or claim upon said premises attaching and accruing subsequent to
'the lien of this Mortgage, and shall be deemed to be secured by this Note and
Mortgage and the indebtedness which it secures. Reasonable attorney fees in the event
of a default shall be subject to court approval.
28. PROOF OF PAYMENT OF TAXES:
On or before March 15th of each year, Mortgagor shall forward to the Mortgagee
a photocopy of the most recent town and county tax bill showing payment in full.
29. DUE ON SALE:
The whole amount of the indebtedness, both principal and interest shall become
due and payable at the option of the mortgagee upon the sale of the property covered
by this mortgage voluntarily or involuntarily without the consent of the mortgagee while
this mortgage remains a lien thereon. Sale shall include the transfer of equitable title by
"Land Contract" and/or the execution of any contract of sale for the premises wherein
delivery of the deed is not contemplated within six (6) months of the date of the
contract.
30. MORTGAGOR'S RIGHT TO HAVE MORTGAGEE'S ENFORCEMENT OF THIS
NOTE AND MORTGAGE DISCONTINUED:
Even if Mortgagee has required immediate payment in full, Mortgagor may have
the right to have enforcement of this Note and Mortgage discontinued. Mortgagor will
have this right at any time before sale of the Property under any power of sale granted
by this Note and Mortgage or at any time before a judgment has been entered
enforcing this Note and Mortgage if Mortgagor meets the following conditions:
(a) Mortgagor pays to Mortgagee the full amount that would have been due
under this Note and Mortgage if Mortgagee had not required immediate payment in full;
and
(b) Mortgagor corrects its failure to keep any of Mortgagor's other promises or
agreements made in the Note and Mortgage; and
(c) Mortgagor pays all of Mortgagee's reasonable expenses in enforcing this
Note and Mortgage, for example, attorney's fees; and
(d) Mortgagor does whatever Mortgagee reasonably requires to assure that
Mortgagee's rights in the Property, Mortgagee's rights under this Note and Mortgage,
and its obligations under this Note and Mortgage continue unchanged.
If Mortgagor fulfills all of the conditions of this paragraph, then this Note and
Mortgage will remain in full effect as if immediate payment in full had never been
required. However, Mortgagor will not have the right to have Mortgagee's enforcement
of this Note and Mortgage discontinued if Mortgagee has required immediate payment
in full under Paragraph 29 above.
31. MORTGAGEE'S OBLIGATION TO DISCHARGE THIS NOTE AND MORTGAGE:
When Mortgagee has been paid all amounts due under this Note and Mortgage,
Mortgagee will discharge this Note and Mortgage by delivering a certificate stating that
this Note and Mortgage has been satisfied. Mortgagor will not be required to pay
Mortgagee for the discharge, but Mortgagor will pay all costs of recording the discharge
in the proper official records.
Sicmatures. Mortgagor states that Mortgagor has read this Note and Mortgage,
received a completely filled in copy of it and has signed this Note and Mortgage as of
the date at the top of the first page.
ELIZABETH DARCIE CORBIN
LIVING TRUST, mortgal\or
By: f1~~~)~ 0CVl~ U~
Eliz~beth Darcie Corbin, Trustee, and
By:
STATE OF NEW YORK )
)ss.:
COUNTY OF HI\M\ L,,,I'J )
On the I;; day Of~', in the year 2005 before me, the
undersigned, a 'Notary Public in and or said State, personally appeared Elizabeth
Darcie Corbin and Roger J. Corbin, each personally known to me or proved to me on
the basis of satisfactory evidence to be the individuals whose names are subscribed to
the within instrument and each acknowledged to me that she or he executed the same
in her or his capacity, and that by her or his signature on the instrument, the individual,
or the person upon behalf of which the individual a ed the instrument.
ROBERT B. SIMON
Notary Public, State of New York
Registration# 02S16109696
Qualified in Warren County
Commission Expires May 17, Zoo.J
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NOTE AND MORTGAGE
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$300,000.00
Datel
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Mortgagee:
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PROSPECT POltT C01TAGES, LLC, a New York Limited Liability
Company, having; n office c/o Oestreicli,er & Ennis, LLP at 235 Mamaroneck
Avenue, White PI, ins, New York 10605
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ROBERT W. B RRELL, residing at 632 Yorkshire Drive, Carlisle.
Pennsylvania 1701
Mortgagor:
PIWMISE TO PAY, PRINCIP L AMOUNT debt I
Mortgagor promises to p'IY to. Mortgagee or order the sum of THREE HUNDRED
THOUSAND AND 00/100 Doll' rs ($300,000.00) witlj interest as hereinafter set forth until
the debt is paid in full. i
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PAYMENTS I
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Mortgagor will pay the d bt as follows: I
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(a) Interest only in tl e fixed amount of $Ill,OOO,OO for the period commencing
May 29, 1998 and ending on M' y 29, 1999, payable feptember 15, 1998.
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(b)
as follows:
Commencing on ay 30, 1998', Mortg1gor shall pay the sum of $280,000.00
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The sum of Three Tho lsand One Hundred Eight Dollars and 57/100 Dollars
($3,108,57) on the 1st day of Jul , 1999, and by the payment of a like sum on the 1st day of
each and every successive mont thereafter, with inte~est at the rate of Six Percent (6%) per
annum on the unpaid balance 0 principal to be deducted from each monthly payment, and
the balance applied on principd until the 1st day o~ June, 2009, when the full amount of
principal and interest, if not s oner paid, shall be paid in full, with the privilege to the
mortgagor of prepaying any gr ater amount on pri!ncipal, even to the full amount due
thereon at any time without pel alty. Any prepaymeft in excess of $10,000,00 (other than
payment in full) shall be preced d by Notice in writi g to Mortgagee 45 days prior to said
payment.
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(c) The balance, to ~it, the sum of $20,ODO.00, shall be due and payable on
December 1,2009. No interest. hall accrue or be pay~ble on this $20,000.00 due December
1,2009 provided however that tl is $20,000.00 shall b~ due and payable six (6) months after
payment in full of all other mOl ies payable pursuan\ to this Note and Mortgage.
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ADDRESS FOR PAYJ\-fENT j
Payment shall be made 't
Mortgagee directs.
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Mortgagee's add~ess above or at any other address
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The Mortgagee will apPli each payment fi~st to interest charges
repayment of debt. I
ADDITIONAL PUOMISES AND AGUEEMENTS O~ THE MOUTGAGOU,
APPLICATION OF PAYJ\fENTS
and then to
I. T,,",foc of m,h" '" IhoJ',. rt. The MOCIg,goJ""ebY mong'ge"o the Moc",'.;e
the Property described in this N te and Mortgage. Mortgagor can lose the Property for
failure to keep the promises in tl is Note and Mortga~e.
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2. Property MorteHced. The PH perty mortgaged (thie "Property") is:
(a) I
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ALL THOSE LA DS, LANDS UNDE;:R WATER AND INTERESTS IN
LAND in the Town of Ind an Lake, Hamilton f=ounty, New York as described in a
deed from Prospect Point, nc. to Robert W. Bi~rell by deed dated November 4, 1988
recorded December 19, 1 (88 in Book' 196 of Deeds at page 676 in the Hamilton
County Clerk's Office. S; id deed from Prospect Point Inc. to Robert W. Birrell
described said premises by "Schedule A" made ipan of said warranty deed. Made a
part of this mortgage is th same Schedule A, tQ wit, Schedule A as recorded in said
Book 196, pages 677 thro gh and including page 683.
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It is the intent of th Mortgagor to mortgage to the Mortgagee all right, title
and in,terest held by t.he M rtgagor in and to th9 premi.ses described in said Schedule
A, which lands constltute a I of the real propertr acqUIred by the Mortgagor by 1998
deed from Robert Birrell. I
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MAP REFERENCE I
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That portion of the premises conveyed ~erein on the northerly side of NYS
Route 28 is shown on a ap entitled, "CO!\1PILED - MAP OF - LANDS OF
ROBERT W. BIRRELL N PROSPECT POINT, BLUE MOUNTAIN LAKE,
T'W'P 34 - TOTTEN & CROSSFIELD PURCijASE, TOWN OF INDIAN LAKE-
HAMILTON CO., N.y."lmap prepared by p.G. Hollister, P.L.S. 37217, map
prepared June 3, 1998, map filed in the Ham~lton County Clerk's Office. Those
lands north of NYS Route 28 as shown on said Imap and bounded and described as
follows:
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COMMENCING at, a point in the sout~westerly bounds of Blue Mountain
Lake where same is inters~ted by the general northwesterly boundary of lands now
or formerly of Simonette ( eed Reference: 133 ~p 306) and run thence South 45" 27'
West a distance of 4 :t feet to a 1/2" re-rod on liine; continuing on the same bearing
an additional 16.8 feet to f concrete monumert found; running thence generally
northwesterly and westerl along the northe~ly bounds of NYS Route 28 the
following courses and dista ces as shown on sar.l map:
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1. North 640 10' West a distance of 160.2 feet to an iron spike found on line;
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2. Continuing on the same bearing an ailditional 231.9 feet to a concrete
monument found, h reinafter referred td ,as "Point A;" thence
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3. On a curve to the Ie t along the general nbrtherly boundary of NYS Route 28
as s~own on said m p a distance of 340 ~ feet to a point where said highway
boundary is'interse ted by the generall easterly bounds of lands now or
formerly of Marsh Deed References: 1!18 cp 50 and 127 cp 462); running
thence i
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North 18005' East along la ds now or formerly bf Marsh a distance of 45 :t feet to
a J/2" iron pipe found at n angle point, whicl! point is hereinafter referred to as
"Point B;" running thence g nerally northerly alqng lands now or formerly of Marsh,
Funson (Deed Reference 1 7 cp 517 and 127 cp ~66), Monroe (Deed Reference: 130
cp 235), DeVore (Deed R ference: 128 cp 2711 and 129 cp 271) and Lindh (Deed
Reference: 127 cp 570) a d stance of 371.1 :t feh to an angle point; running thence
South 77" 02 East along la lds now or formerlyl of Boffa (Deed Reference: 127 cp
514) and lands formerly f R. M. Birrell (Deed Reference: 127 cp 425) a total
distance of 191.4 feet to a /2" re-rod found fori a corner; running thence North 340
55' East continuing along] nds formerly of R. ryr. Birrell a distance of 180.8 feet to
a 1/2" drill hole in a 2' x 3 boulder at highwater mark; continuing on said bearing
to the shore of Blue M!Untain Lake; running thence 'generally southeasterly,
southerly, southwesterly, .outherly and southeasterly along the shore of Blue
Mountain Lake as same wi ds and turns and as shown on said survey map a distance
of 1045 :t feet (shown on aid map as 760', 115' and 170') to the point or place of
beginning. A tie line from "Point A" to "Point B" measures a distance of 333.3 feet
on a bearing from "Point "to "Point A" of SOli th 740 53' East.
Said survey shows a series of cottages with decks and/or porches, all shown
as "Hemlock", "Popler", "Bi ch", "Balsam", "\Villo~", "Walnut", "Oak", "Elm", "Maple",
"Pines", "Spruce", "Cedar", 'Fir" and "Office". qrantor represent that the locations
and sizes of said buildings lave not changed sidce January 1, 1971.
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Being the same premises d scribed in a deed :from Robert W. Birrell to Prospect
Point, LLC dated May 2l, 1998 and intended to be recorded simultaneously
herewith. This mortgage fS given to secure I.)art of the purchase price of such
conveyance and is a purcha -e money mortgage:
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(h) ""'1d1",, ""d Imp""",,,[,,,,,, Togoth" Wit'.] the buildings and improvements on
the Property. !
(c) Streets: Together with fll the t-.lortgagor's hght, title and interests in the streets
next to the Property to thei center lines. :
(d) Fixtures: Together witl all fixtures and per~onal property which now is or which
later may be attached to or Ised or useful in COljnection with the Property. This does
not include household furniture.
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(e) Awards: Together with all condemnation U\yards for any taking by a government
or agency of the whole or part of the prope~ty or buildings or any easement in
connection with the Proper y. This includes aw~rds for changes of grade of streets.
3, Future advances. The Mortgagee may make advainces in the future to the Mortgagor
or future owners of the Property. I~ addition to the above Debt this Note and Mortgage is
intended to secure any more deb s nolY or in the future owed by the Mortgagor to the
Mortgagee. The maximum amount of debt secured by ~his Note and Mortgage shall not be
greater than the Debt stated abov . Mortgagee is not iobligaied to make future advances.
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4. Late charee. If any payment is overdue more thanj15 days an additional charge will be
due to Mortgagee to cover the cos s of delay. This late charge shall be two cents ($.02) for
each dollar so overdue. !
5. Insurance. Mortgagor will kee the buildings on thq Property insured against loss by fire
and other risks included in the star dard form of extended coverage insurance. The amount
shall be approved by Mortgagee but need not ex~eed full replacement value of the
buildings. Mortgagor will assign a d deliver the policies to Mortgagee. The policies shall
contain the standard New York ortgage clause in tl1e. name of Mortgagee. If Mortgagor
fails to keep the buildings insured Mortgagee' may oblain the insurance.
6. Maintenance. Mortgagor will 'eep the Property ill reasonable good repair.
7. Demolition of Bllildin'es. The Mortgagejr may' not demolish or remove any of the
waterfront buildings on the prope ty without the consent of the Mortgagee, which consent
will not be unreasonable withheld i
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8. Taxes. etc. Mortgagor will pay all taxes, assessmerlts, sewer rents or. water rents within
30 days after they are due. Martga or must show receillts far these payments within 10 days
of Mortgagee's demand for them. 1
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9. Expenses of Mort23l!ee. Ma tgagor must pay all expenses of Mortgagee, including
reasonable attorney's fees, if (a) Mortgagee is madp a party in a suit relating to the
Property, or (b) Mortgagee sues a[ yone to protect or dnforce Mortgagee's rights under this
Note and Mortgage. J I
10. Mortea~ee's ri~ht to cllre. Mortgagor authorizes Mortgagee to make payments
necessary to correct a default of lortgagor under Paragraphs 5, 8 and 9 of this Mortgage.
Payments made by Mortgagee to~lether with interest ~t 9% per anum from the date paid
until the date of repayment shall be added to the ~ebt and secured by this Mortgage.
Mortgagor shall make repayment ith interest within 110 days after demand.
11. Statement of the amount du esto el. Within[ five days after request in person or
within ten days after request by n ail, Mortgagor shall: give Mortgagee a signed statement
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of the amount due on this Note ald Mortgage and whether there are any offsets or defenses
agai nst the Debt.
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12. Title. ~Iortgagor warrants tl~e title to the Property. Mortgagor is responsible for any
costs or losses of the Mortgagee f an interest in the froperty is claimed by others.
13. Cure violations. Mortgagor 'hall comply with a~y law or governmental order or cure
any legal violation concerning the Property. Mortgagor shall comply within 90 uays after the
order or violation is issued or thjlaw takes effect. I .
14. Lien Law Section 13. Mort agor will receive th~ advances secured by this Note and
Mortgage and will hold the right 0 receive the auvanfes as a trust funu. TIle advances will
be applied first for the purpose oflpaying the cost of improvement. Mortgagor will apply the
advances first to the payment of the cost of improvem!ent before using any part of the total
of the auvances for any other purl pose. I
15. Inspections. Mortgagee anu any person authoriJed by the Mortgagee may enter and
inspect the property at reasonabl times upon reasonnble .notice to Mortgagor.
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16. Financin~ Statements. Mar gagor authorizes Mbrtgagee to file without Mortgagor's
signaturc, onc or more financin& statements as perrilitted by law to perfect the security
interests of this Note and Mortg<ige. 1 .
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17. Default when full amount 0 debt due immediatel . Mortgagee may ueclare the full
amount of the Debt to be due an~ payable immediately for any default. The following are
defaults: I. ~
(a) Mortgagor fails to ma e any payment required by this Note and Mortgage within
. 30 days of the uate it is due; :
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(b) Mortgagor fails to k ep any other pronlise or agreement in this Note and
Mortgage within the time stated or if no time is sdlted, within a reasonable time after
notice is given that Mortgagor is in Default; I
18. Sale. If Mortgagor defaults IIlder this Note anul Mortgage and the Property is to be
sold at a foreclosure sale, the Pr' perty may be sold in one parcel.
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19. Receiver. If Mortgagee sues r foreclose the Note;.and. Mortgage, Mortgagee shall have
the right to have a receiver appo nted to take controll of the. Property.
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20. Pa ment of rent and evictiol after Dcfault. If there is a Default under this Note and
Mortgage, Mortgagor must pay m nthly in advance to iMortgagee, or to a receiver who may
be appointed to take control of tIle Property, the fair! rental for the use and occupancy of
the Property. If Mortgagor uoes not pay the rent when due, Mortgagor will vacate and
surrender the Property to Mortgagee or to the recciver. Mortgagee may evict Mortgagor by
summary proceedings or other c9urt proceedings. i
21. Applicable law. Mortgagee ~hall have all the ri~hts set forth in the New York Real
Property Law in addition to Morlgagce's rights set forth in this Note and Mortgage, even
if the rights are different from e1ch other.: I
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22. No waivcr. Delay or failllre of Mortgagee tQ take any action will not prevent
Mortgagee from doing so later. rortgagee may enf9rce those rights Mortgagee chooses
without giving up any other right]. . i .
23. No oral chanl:es. This Note anu Mortgage may ~ot be changeu or enued orally.
24. Notices. Notices, demands ~r requests shall be lin writing and shall be delivereu in
person or sent by certified or registered mail.. I .
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or gagor an ortgagee" used Iln thiS Mortgage influde them.
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26. COSTS. FEES, ETC.:
Should one or more Event~ of Default occur bereunder or should an action be
commenced for the foreclosure of this Mortgage, Mortgagee shall be entitled to recover all
sums due hereunder, statutory cost, and any additional allowances made pursuant to the
Civil Practice Law and Rules of the State of New York'land in addition thereto, reasonable
attorney fees and expenses incurred in connection with such Events of Default or action and
in all proceedings related thereto, nd such amount shall be added to the principal balance
then due and shall accrue interest t the rate provided ifor in this Note and Mortgage and
shall be a lien on said premises pri r to any right or titl:e to, interest in, or claim upon said
premises attaching and accruing s Ibsequent to the lien of this Mortgage, and shall be
deemed to be secured by this Not and Mortgage an.d! the indebtedness which it secures.
Reasonable attorney fees in the ev nt of a default shall be subject to court approval.
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27. PROOF OF PAYMENT OF T XES:
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On or before March 15th 0 each year, Mortga~or shall forward to the Mortgagee
a photocopy of the most recent to n and county tax billl showing payment in full.
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28. DUE ON SALE: l · '
The whole amount of the i, debtedness, both Jrincipal and accrued interest shall
become due and payable at the option of the mortga:geeupon the sale of the property
covered by this mortgage voluntari~y or involuntarily witthout ,the consent of the mortgagee
while this mortgage remains a lien [hereon. Sale shall i~clude the transfer of equitable title
by "Land Contract" and/or the exe ution of any contrafnt of sale for the premises wherein
delivery of the deed is not contem lated within six (6) ,months of the date of the contract.
"Sale" shall also include the bene icial transfer of mqre than 50% of the "membership
interests" of Mortgagor to a person not related to Julius Oestreicher by blood or marriage,
as brother, sister, direct ancestor 0 direct descendent Qr spouse of a brother, sister, direct
ancestor and/or direct descendent. Beneficial transfer shall not include any disposition by
Will or intestacy of any member. . ,
29. MORTGAGOR'S RIGHT T 'HAVE MORTGAdEE'S ENFORCEl\fENT OF THIS
NOTE AND MORTGAGE D1SCOJTINUED: I
Even if Mortgagee has requIred immediate paynjent in full, Mortgagor may have the
right to have enforcement of this Npte and Mortgage di~continued. Mortgagor will have this
right at any time before sale of thd Property under anYI power of sale granted by this Note
and Mortgage or at any time befoJ1e: a jUdgmen.t has belen entered enforcing this Note and
Mortgage if Mortgagor meets the oil owing conditions:
(a) Mortgagor pays to M rtgagee the full amqul1t that would have been due under
this Note and Mortgage if Mortga ee had not requireq immediate payment in full; and
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(b) Mortgagor corrects i s failure to keep any of Mortgagor's other promises or
agreements made in the Note and Mortgage; and I
(c) Mortgagor pays all 0 Mortgagee's reason~ble expenses in enforcing this Note
and Mortgage, for example, attorney's fees; and ;
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(d) Mortgagor does wh tever Mortgagee rbasonably requires to assure that
Mortgagee's rights in the Property Mortgagee's rights ~nder this Note and Mortgage, and
its obligations under this Note an Mortgage continue lunchanged.
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If Mortgagor fulfills all of the cqmditions of this pa~agraph, then this Note and Mortgage
will remain in full effect as if imme~iate payment in full had never been required. However,
Mortgagor will not have the righit to have Mortgagee's enforcement of this Note and
Mortgage discontinued if Mortgrlgee has required i immediate payment in full under
Paragraph 28 above. I
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30. J\lORTGAGEE'S OBLIGATI N TO DISCHARGE THIS NOTE AND MORTGAGE:
When Mortgagee has been paid all amounts ~ue under this Note and Mortgage,
Mortgagee will discharge this Note and Mortgage by delivering a certificate stating that this
Note and Mortgage has been satisf ed. Mortgagor will hot be required to pay Mortgagee for
the discharge, but Mortgagor will pay all costs of reFording the discharge in the proper
official records. II i
Sil:natures. Mortgagor states that Mortgagor', has read 'this Note and Mortgage, received a
completely filled in copy of it and as signed this Note and Mortgage as of the date at the
top of the first page.
STATE OF NEW YORK
COUNTY OF Vevw0.1A
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PROSPECT POINT COTTAGES, LLC
(/.~ ,)'
By: "AL~ P{ (6~J~
Ju,lus Oestreicher, Member
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On this 29th day of May, 1 98, before me camt Julius Oestreicher to me known to
be the individual who executed th foregoing instrum~nt on behalf of PROSPECT POINT
COTTAGES, LLC, who, being dul sworn by me did d,epose and state that he is a member
of PROSPECT POINT COTTAGE, LLC, a New YorklLimited Liability Company, and that
he has authority to sign the same.laml he acknowledg~d that he executed the same as the
act and deed of said Limited 4iability Company ~nd that his conveyance has been
'uthod"d by ,II memhm of PR SPECf POINT C I TIAGES, LLe.
~\-~
I Notary Public
I DANIEL T. SMITH
Notary Public, State of New York
Registration #02SM9056825
Ql)alified In ~arre~ County WI. ~
Comri1ission Expires July 31,_
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MORTGAGOR
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525 William Penn Place
Suite 153-2618
Pittsburgh, PA 15219
December 26, 2006
JAl'vIES D HUGHES ESQ
354 ALEXANDER SPRING RD
SUITE I
CARLISLE PA 17015
Estate of ROBERT W BIRRELL
Date of Death: Oct 23, 2006
SSN: 052-22-9140
Dear Sir/Madam:
[n accordance with your request, the attached information sheet has been provided in the alxwe decedent's
name as of his/her date of death. .
For [L or LC accounts, contact~ur Loan Departm"elltat 1-800-708-6680. For all other inquiries, please
call 888-999-6884
Sincerely,
Pfeil. lVlarnie
Operations Services
i Account Number 62042997:5:5
Account Title ROBERT 'vV BIRRELL
Date Opened :5/1 :5/2003
Account Type Checking
Principal Balance as of DOD $:55161.48
Interest 11"0111 Last Posting to DOD $ .00
Account Balance as of DOD $55161.48
--.--------
YTD Interest to DOD $875.83
Account Number 621 09908-~ 7
Account Title ROBERT \V BIRRELL
Date Opened 8/31/2005
Account Type Checking
Principal Balance as of DOD $41807.31
Interest from Last Posting to DOD $.00
Account Balance as of DOD $41807.31
.------..-..--------
YTD Interest to DOD $6520.60
Account Number 6249182557
Account Title ROBERT W BIRRELL BRUCE BIRRELL
Date Opened 10/3/2006
Account Type Time Deposits
Principal Balance as of DOD $50000.00
Interest hom Last Posting to DOD $140.67
Account Balance as of DOD $:50140.67
----~------------_.-._--._--
YTD Interest to DOD $ .00
Account Number 6249182565
Account Title ROBERT \V BIRRELL BRUCE BIRRELL
Date Opened 1/3/2006
Account Type Time Deposits
Principal Balance as of 000 $50000.00
Interest from Last Posting to DaD $140.67
Account Balance as of DOD $50140.67
YTD "Interest to DOD $ .00 _______n_n_~
Account Number 6249182573
Account Title ROBERT \V BiRRELL BRUCE BlI~RELL
Date Opened 10/3/2006
Account Type Time Deposits
Principal Balance as of DOD $50000.00
Interest ham Last Posting to DOD $140.67
Account Balance as of DOD $50140.67
----_.~_._----_._--
YTD Interest to DOD $ .00
Account Number 61007:28978
Account Titk ROBERT W BIRRELL
Date Opened 2125/1980
Account Type Checking
Principal Balance as ofDOD $26264.63
I Interest from Last Posting to DOO $ .00
Account Balance as of DOD $26264.63
.----- ~-
YTO Interest to DOD $240.77
H. R. HARMER, INC.
PHILATELIC AUCTIONEERS
775 Passaic Avenue, West Caldwell, NJ 07006
TEL: 973-882-0004 . FAX: 973-882-3499
EMAIL: hrharmer@hrharmer.com
January 18, 2007
The Estate of Robert W. Birrell
C/O Bruce Birrell
702 Rock Elm Court
Odenton, MD 21113
To Whom It May Concern:
I, George Eveleth of H.R. Harmer, Inc. have carefully appraised the items described
below based on current market values.
Gold Type Set in Capi~al Holder comprised of 1851 Dollar (VF), 1855 Dollar (VF),
1857 Dollar (BU), 1910 21/2 Dollar (AU), 1843-0 21/2 Dollar (XF), 18543 Dollar(VF),
1901-55 Dollar (XF), 19095 Dollar (BU), 1907 10 Dollar (BU), 1915 10 Dollar (BU),
190820 Dollar (BU), and 190420 Dollar (BU): (Gold Basis = $625)' $3,500.00
Sincerely,
~C~>>,~I~~f\
George Eveleth
President
A UCTIONEERS OF "FRANKLIN D. ROOSEVELT," "CASPARY, "
"DALE, " "HIND" and OTHER lvfAJOR COLLECTIONS
H. R. HARMER, INC.
PHILATELIC AUCTIONEERS
775 Passaic Avenue. West Caldwell. NJ 07006
TEL: 973-88:2-0004 . FAX: 973-882-3499
EMAIL: hrharmer@hrharmer.com
January 18, 2007
The Estate of Robert W. Birrell
C/O Bruce Birrell
702 Rock Elm Court
Odenton, MD 21113
To Whom It May Concern:
I, George Eveleth of H.R. Harmer, Inc. have carefully appraised the item described
below based on current market values.
1856 Flying Eagle Cent VF-25 with some foreign matter adhering to reverse: "$6,000.00
Sincerely,
~~&~
George Eveleth
President
AUCTIONEERS OF "FRANKLIN D. ROOSEVELT," "CASPARY."
"DALE," "HIND" and OTHER AIAJOR COLLECTIONS
Greg Manning Auctions, Inc.
Page 1
775 Passaic Avenue
West Caldwell, NJ 07006
Phone: (973)882-0C04 Fax: (973)882-3499 Email: hrharmer@hrharmer.com
Consigner:
BIRRELL, BRUCE
ESTATE OF ROBERT W. BIRRELL
C/O BRUCE BIRRELL
702 ROCK ELM COURT
ODENTON,MD 21113
Settlement No: 00000038
Contract/Account: 102364 /BIRRO
Auction Date: 03/24/2007
Auction #: 189
We are pleased to list below the realization of the lots sold for you in the indicated auction. We also enclose our payment in respect of these lots.
Thank you for commissioning us to execute these sales. We would be happy to be of seNice to you in the future jf you have any further material to sell.
Lot No Mini Description Price
1137
1199
1202
1258
1305
1309
1341
1383
1394
1502
1598
1723
1762
1774
1906
1975
2007
2027
2029
2203
2224
$4,000
$1,600
$850
SUPER-SIZED ACCUMULATION OF UNITED STATES COLLECTIONS.
HUGE UNITED STATES FIRST DAY COVER COLLECTION, 1932-1985.
COLLECTION OF UNUSED UNITED STATES STAMPED ENVELOPE AND WRAPPER ENTIRES,
1864-1985.
$5,000
$1,100
$1.150
POVv'ERFUL AUSTRAL:A COLLECTION, 1GU~-.lGGa.
AUSTRALIA KANGAROO & KGV HEADS USED STUDY/HOLDING.
AUSTRALIA AND STATES ACCUMULATION, INCL. KG V PENCE STUDY, POSTAL HISTORY, AND
MORE.
SENSATIONAL BELGIUM COLLECTION TO 1988.
ATTRACTIVE NEWFOUNDLAND COLLECTION, 1857-1947
SOLID CANADA COLLECTION, 1852-1990.
FRANCE AND COLONIES COLLECTION.
GREAT BRITAIN COLLECTION.
COMPREHENSIVE LUXEMBOURG COLLECTION, 1880-'1988.
POWERFl,lL NETHERLANDS COLLECTION, 1852-1988.
. POWERFUL NEW ZEALAND COLLECTION, 1855-LATE 1980'S.
COMPREHENSIVE SWITZERLAND COLLECTION, 1858-1988.
VALUABLE BRITISH WEST INDIES AND SOUTH ATLANTIC COLLECTION, 19TH & 20TH CENTURY TO
THE 1960'S.
ATTRACTIVE AUSTRALASIA MINT COLLECTION, 1916-1990.
MOSTLY MINT BRITISH OCEANIA COLLECTION.
USEFUL BRITISH OCEANIA AND WEST INDIES GROUP.
MUSTY WORLDWIDE COLLECTION, 19TH & 20TH CENTURY TO THE 1960'S.
INTERESTING WORLDWIDE COLLECTIONS AND STOCK ACCUMULATION, INCLUDING POSTAL
HISTORY.
$6,500
$3,750
$5,500
$550
$900
$1,300
$2,700
$3,750
$2,400
$9,000
$3,250
$900
$725
$2,1 00
$2,200
A.S.D.A. QUALIFIED AUCTIONEER - OFFICIAL AUCTIONEER, WASHINGTON 2006
Greg Manning Auctions, Inc.
Page 2
775 Passaic Avenue
West Caldwell, NJ 07006
Phone: (973)882-0004 Fax: (973)882-3499 Email: hrharmer@hrharmer.com
Consigner:
BIRRELL. BRUCE
ESTATE OF ROBERT W. BIRRELL
CiO BRUCE BIRRELL
702 ROCK ELM COURT
OOENTON, MO 21113
Settlement No: 00000038
Contract/Account: 102364 /B1RRO
Auction Date: 03/24/2007
Auction #: 189
We are pleased to list below the realization of the lots sold for you in the indicated auction. We also enclose our payment in respect of these lots.
Thank you for commissioning us to execute these sales. We would be happy to be of service to you in the future if you have any further material to sell.
Lot No Mini Description Price
AUCTION STATEMENT:
Hammer Price Total:
Less Unsolds:
Less Returns:
Less Extensions:
Less Uncollected Lots:
Subtotal:
Less Commission (15.00%):
Less Advances:
Less Interest:
Due Consignor
$59,225.00
0.00 (U)
0.00 (R)
0.00 (E)
0.00 (0)
$59,225.00
-8,883.75
0.00
0.00
$50,341.25
A.S.D.A. QUALIFIED AUCTIONEER. OFFICIAL AUCTIONEER, WASHINGTON 2006
H. R. HARMER, INC.
P HILA TELlC AUCTIONEERS
775 Passaic Avenue, West Caldwell, NJ 07006
TEL: 973-882-0004, 800-782-6771 . FAX: 973-882-3499
EMAIL: hrharmer@hrharrner.com
June 28, 2007
Estate of Robert W. Birrell
C/O Bruce Birrell
702 Rock Elm Court
Odenton, MD 21113
Dear Mr. Birrell:
Thank you for entrusting your material to our
with the results.
t auction(s).
ts marked
when the
Enclosed you will find the prices realized for
Settlement checks for this auction will be mailed Au
with "E" are out for certification per the buyer's req
expert authority renders an opinion.
If you have any questions or concerns, pleaSE
or email meatlroemer@gregmanning.com.
ber above
Best regards,
~~
Lisa Roemer
Consignor Relations
Enc
? (u~ I~n ~ ;J!l #/1,AV. LV/]
AUCTIONEERS OF "FRANKLIN D. ROOSEVELT," "CASPARY,"
"DALE, " "HIND" and OTHER A/AJOR COLLECTIONS
H.R. Harmer, Inc.
775 Passaic Avenue
West Caldwell, NJ 07006
Phone: (973)882-0887 Fax: (973)882-3499
Consigned For:
BIRRELL, BRUCE
ESTATE OF ROBERT W. BIRRELL
C/O BRUCE BIRRELL
702 ROCK ELM COURT
ODENTON, MO 21113
Lot No
1004
1043
1686
Page 1
Owner Account: BIRRO
Contract No: 102364
Auction Date: 06/23/07
Auction #: 190
This is a preliminary report of the prices realized for your consignment.
Any adjustments for unsolds, returns, extensions, etc. will be made at final settlement.
Mini Description
UNITED STATES COLLECTION, 1847/1990.
U.S. CUT SQUARES COLLECTION, 1853/1899.
FRANCE QUALITY COLLECTION 1849-1987
Hammer Stat
$35,000
$3,500
$4,000
Total: $42,500
Unsolds: $0
H.R. Harmer, Inc.
775 Passaic Avenue
West Caldwell, NJ 07006
Phone: (973)882-0887 Fax: (973)882-3499
Consigned For:
BIRRELL, BRUCE
ESTATE OF ROBERT W, BIRRELL
C/O BRUCE BIRRELL
702 ROCK ELM COURT
ODENTON, MD 21113
Lot No
Page 1
Owner Account: BIRRO
Contract No: 102364
Auction Date: 06/19-20/2007
Auction #: 975
This is a preliminary report of the prices realized for your consignment.
Any adjustments for unsolds, returns, extensions, etc, will be made at final settlement.
Mini Description
Hammer Stat
$950
$180
$170
$65
$300
$475
$575
$4,250
$1,000
$260
$260
$90
$150
$350
$600
$160
$260
$825
$150
$375
$850
$1 ,250
$400
$220
$160
$95
$260
$250
$5,500
$5,000
$1,700
$1,250
$500
Total: $2B,BBO
Unsolds: $0
0036
0068
0081
0142
0166
0194
0213
0215
0331
0345
0349
0350
0352
0353
0354
0364
0367
0396
0438
0441
0445
0459
0530
0537
0542
0545
0598
0599
0609
0643
0665
0725
0845
#2, 10C BLACK,
#11, 3C DULL RED,
#15, 10C GREEN, TY. III,
#65, 3C ROSE,
#85, 3C ROSE, "0" GRILL,
#112, 1C BUFF,
#121, 30C BLUE AND CARMINE,
#122, 90C CARMINE AND BLACK,
#242, $2,00 COLUMBIAN,
#249, 2C CARMINE LAKE, TY, i,
#254, 4C DARK BROWN,
#255, 5C CHOCOLATE,
#256, 6C DULL BROWN,
#260, 50C ORANGE,
#261, $1,00 BLACK, TY, i,
#273, 10C DARK GREEN,
#275, 50C ORANGE,
#292, $1,00 TRANS-MISSISSIPPI,
#308, 13C PURPLE BLACK,
#310, 50C ORANGE,
#311, $1,00 BLACK,
#315, 5C BLUE IMPERFORATE,
#387, 1C GREEN COIL,
#392, 1 C GREEN COIL,
#393, 2C CARMINE COIL,
#396, 5C BLUE COIL,
#445, 3C VIOLET FLAT PLATE COIL,
#445, 3C ViOLET FLAT PLATE COIL,
#449, 2C RED ROTARY COIL, TY, I,
#491, 2C CARMINE COiL, TY, II,
#539, 2C CARMINE ROSE COiL WASTE, TY. II,
#E4, 10C BLUE,
#U350A, 5C SLATE BROWN ON WHITE COLUMBIAN ERROR OF COLOR,
_. _ __._. ..-__ ,.. '" _. II.I~"T"''''''I .,,,nc
H.R. Harmer, Inc.
775 Passaic Avenue
West Caldwell, NJ 07006
Phone: (973)882-0887 Fax: (973)882-3499
Consigned For:
BIRRELL, BRUCE
ESTATE OF ROBERT W. BIRRELL
C/O BRUCE BIRRELL
702 ROCK ELM COURT
ODENTON, rvlD 21113
Lot No
Owner Account: BIRRO
Contract No: 102364
Auction Date: 06/21/2007
Auction #: 977
This is a preliminary report of the prices realized for your consignment.
Any adjustments for unsolds, returns, extensions, etc. will be made at final settlement.
Mini Description
Page 1
Hammer Stat
2223
2224
2225
2227
2229
2232
2235
2238
2239
2242
2243
2244
2245
2246
2249
2250
2255
2337
2353
2358
2359
2372
2373
2374
2380
2390
2391
2392
S.G. #14,1913101- GREY AND PINK,
S.G. #15,1913 E1 BROWN AND ULTRAMARINE,
S.G. #16,1913 E2 BLACK AND ROSE,
S.G. #210,1914/20 1P CARM!NE RED, DIE !I,
S.G. #29,19152/- BROWN,
S.G. #30,19155/- GREY AND YELLOW,
S.G. #44B, 1919 E1 BISTRE BROWN AND BRIGHT BLUE,
S.G. #45, 45B, 1919/24 E2 'ROO, SPECIMEN OVERPRINTS,
S.G. #112, 1929 10/- GREY AND PINK,
S.G. #136,1932101- GREY AND PINK,
S.G. #138, 1934 E2 BLACK AND ROSE,
S.G. #143, 19325/- SYDNEY HARBOUR BRIDGE,
S.G. #184A, 1941 2P SCARLET COIL,
S.G. #043S-44S, 1903 10/-,201- DULL GREEN, SPECIMEN OVERPRINTS,
S.G. #059,1908 51-DULL GREEN,
S.G. #0110, 1936 6P CARMINE AND YELLOW GREEN,
S.G. #93G, 1932 12/6 GREY AND ORANGE, "GASH IN FRUIT AND LEAF" VARIETY,
S.G. #24,1924 E1 PURPLE AND BLACK ON RED,
S.G. #204-05, 1935 E2, E5 BULOLO GOLDFIELDS,
1898/1900 1/2P, 1P,.2P DEFINITIVES PLATE PROOFS,
S.G. #412-15,1913 1/2P-6P AUCKLAND EXHIBITION OVERPRINTS,
S.G. #0113, 1933 5/- GREEN,
S.G. #0~32C, 1942.2/- OLIVE GREEN, PERF 12 1/2,
S.G. #L6, 18911/- ROSE,
S.G. #99,1916 E1 CHOCOLATE AND DULL BLUE. SETTING "C",
S.G. #16A, 19052/6 BLACK AND BROWN ON THIN PAPER,
S.G. #20,1906/072/6 BLACK AND BROWN THICK PAPER, HORIZONTAL WATERMARK,
S.G. #130-45,1932/40 1/2P-E1ISLAND VIEWS,
Total:
Unsolds:
... __. _.. .___ ... A _.,...._..,..,......... ",,"C
$260
$900
$700
$220
$200
$210
$525
$200
$220
$150
$325
$180
$120
$300
$80
$250
$500
$400
$1 ,300
$60
$160
$170
$120
$375
$130
$270
$95
$160
$8,580
$0
July 3, 2007
Bruce Birrell
702 Rock Elm Court
Odenton, MD 21113
Dear Bruce Birrell:
"~./.:<.~. ~. m.. '. .'~.. "~<~'''.''
_a~:t:t~:
~\,",;;):' .
<-o/'..../:. ~ .)~. '. '<<-:(..
;/.- :.4 ~ 2J1-'-'~ " ;
O. / .",
'. ';"-'/ fl~~ ~~'~~--
. ) t-j.... .. ~~",:'"
NUTMEG STAl\;IP SALES, INC.
PO. Box 4547
Danbury, CT 06813-4547
U.S.A.
Tel: 203-792-3862
Fax: 203-798-7902
E-mail: info@nutmegstamp.com
WEB: http://www.nutmegstamp.com
Enclosed is a Post-Sale Statement for the material you had consigned in our Auction Sale
147, which was held on June 26; 2007.
A settlement statement and your check for the proceeds from the sale will be mailed 45 days
after the sale. .
Please do not 'hesitate to contact us if you have any questions regarding your consignment.
Sincerely,
7~
Jo Mills
Nutmeg Stamp Sales
Enclosure
A
ALWAYS BUYING
I
~~~
AUCTION AGENTS
APPRAISALS
CONSULTANTS
POST -SALE
Nutmeg Stamp Sales, Inc.
PO Box 4547
Danbury, CT 06813-4547
Website : www.nutmegstamp.com
E-Mail: info@nutmegstamp.com
(203)792-3862
Fax - (203)798-7902
Page 1
07/03/2007
11111111111111111111111111111111111
Account Address
Bruce Birrell
702 Rock Elm Court
Odenton, MD 21113
Consignment Information
Customer No, 88503
Prepared by
Consignment NO.53833
Sale No. 147
For Sale on June 26,2007
Settlement Date 08/10/2007
Property No. 1 00948-US and France, Birrell, Bruce estate
of Robt.
Lot No. Sug Bid Estimate Cost Realized Lot No. Sug Bid Estimate Cost Realized!
12371 750 450 0 0 13137 270 160 0 125
12440 160 95 0 105 13138 110 65 0 0
12450 850 500 0 1,050 13140 270 160 0 0
12454 150 90 0 0 13142 100 60 0 0
12455 450 270 0 650 13162 350 210 0 170
12485 850 500 0 400 13164 250 150 0 0
12498 250 150 0 210 13165 140 80 0 0
12504 160 95 0 120 13170 425 250 0 0
12509 90 .5D G . 60 13171 160 95 0 0
12519 180 105 0 70 13172 220 130 0 0
12529 . .100 60 0 40 13173 110 65 0 0
12530 300 180 0 150 13176 500 300 0 300
12532 200 120 0 0 13177 700 . 400 0 0
12533 350 210 0 0 13178 200 120 0 90
12535 400 240 0 190 13179 350 210 0 0
12536 . 500 300 0 0 13180 425 250 0 260
12538 240 140 0 0 13182 270 160 0 0
12541 220 130 0 0
12542 200 120 0 0
12561 1,500 900 0 0
12567 90 50 0 0
12568 160 95 0 0
12574 135 80 0 0
13130 300 180 0 0
13132 650 375 0 0
13135 500 300 0 0
Total Hammer 3990.00
Thank you for offering your material in our Auction Sale. We are pleased to send you the results of this auction.
On the settlement date shown above we will be sending you any proceeds due, having deducted any commission and
expenses.
nndc:::. 1"";:1)( frx
f:j p t-. :l 3 , ;::: ~'i ell'
~;ett:lem€~nt COP';'
::3El...L -'~'.J[: :
121'::: 1. 05(:
ESTATE OF ROBERT BIRRELL
E:,:~;;::: \'0 F~f( t;H I F~F: D F~
cnRLISLE PA 1712113
PEN/TAG HEAD DESC
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~:-l'H.ANSAMERICA
.1.. LIFE INSURA:-<CE COMPANY
Transamerica Life Insuranc: Company
4333 Edgewood Road I\iI
PO Box 3183
Cedar Rapids, Iowa 52406-3133
January 11, 2007
Kenneth A Birrell
Salzmann Hughes P C
Attn James D Hughes
354 Alexander Spring Rd Suite 1
Carlisle PA 17015
RE: Annuity Number(s} 26252282
Dear Kenneth A Birrell:
We have received notification, Robert W Birrell, annuitant of t.he
above listed qualified tax deferred annuity is deceased. Our office
wishes to extend sincere condolences for your loss.
The following is the current information on this annuity:
Annuitant:
Owner:
Primary Beneficiary(ies) :
Annuity Policy Date:
Full Value as of 01/11/2007:
Taxable Portion:
Full Value as of 10/23/2006:
Robert W Birrell
Robert W Birrell
Kenneth A Birrell 1/3
April 6,.2000
$19,537.32
$ 1,367.40
$19,411.15
The attached document outlines. the options available to the primary
beneficiary(ies) listed above.
The full value as of the date of death is for tax purposes only and is
not a guarante2d d2ath benefit amount.
The attached document contains general tax information based on
Transamerica Life Insurance Company's interpretation and should not be
relied upon for your personal tax planning. If you have questions
concerning the direct tax consequences when selecting an option, you
may wish to consult a tax advisor.
Member of the ~EGON.Group
@ Mellon
January 16,2007
James D. Hughes. Esq.
Salzmann Hughes. P.c.
35cJ. Alexander Spring Road, Suite 1
Carlisle, PA 17015
RE: Est::1te of Robert \V. Birrell. DOD lO/23/{)6
Dear NIr. Hughes:
In reply to your letter dated 12/06/2006, the exact title of the trust account here at Mellon is:
ROBERT W BIRRELL
MELLON BANK N.A. TRUSTEE
UNDER AGREEMENT DTD FEBRUAR Y 7 1986
FORMER ACCOUNT #21339-00-7
There has been no change of ownership or registration of this account within one year plior to the
death of Robert W. Birrell. Also, no accounts have closed within one yearprior to his death.
As you requested, I am enclosing a Date of Death valuation of the assets and a copy of the
original trust document. The document reflects the inception date of the trust.
Should you require additional information, please contact LIS.
Sincerely,
Enclosure
Private \h'uUh ,1lilllu,QclIlel'l
1735 Market Street . PO. Bn.\ 71\99 . Philadelphia. P'\ 19 i ('0 \ -73<)<)
IR8S) 805-56S9 Toll Free
A Mellon Firwll,'ial COlIIl'anr'M
\
1 '
f ! l'
o
Estate Valuation
Date of ueath:
Valuation Date:
Processing Date:
1J/23/2006
10/23/2006
12/15/2006
Estate of: Birell Robert W T/A
Account: 10171012BN6
Report Type: Date of Death
Number of Securities: 2
File ID: 1012BN6
Shares
or Par
Security
Description High/Ask Low/Bid
Mean &/or Div & Int Security
Adj'ments Accruals Value
1)
4948.81 Cash and Cash Equivalents (CASH)
4,948.81
2 )
8378.237 MELLON FDS TR (58551X678)
PA INTR Mli'N M
Mutual Fund (as quoted by NASDAQ)
10/23/2006 12.62000 Mkt
12.620000
105,733.35
Total Value:
Total Accrual:
Total: $110,682.16
$110,682.16
$0.00
Page 1
This report was prQduced 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)