HomeMy WebLinkAbout12-27-07
..:.J
15056051047
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
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Date of Birth
Decedent's Last Name Suffix
Decedent's First Name
MI
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
_ 1. Original Return
<::)
2. Supplemental Return
~
c:)
4. Limited Estate
<::)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
-
(:) 4a. Future Interest Compromise (date of
death after 12-12-82)
c:::::) 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c:::::) 10. Spousal Poverty Credit (date of death c:::::) 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Da ime Telephone Number
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
c:::::)
-a
-":'_./
-.-,..-
.'='
_1'-__
~'~1
-~
w
w
ex>
Correspondent's e-mail address:
bea,mercs@eptx. net
Under penalties of perjury, I declare that I have examined this return, including accompanyin9 schedules and statements, and to the best of my knowledge and belief,
it is true, co t and com lete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
P~ RETURN DATE
pH 17/)5>
DATE
I.
SNI/a. C~(j.
mE(!Hll-l'li1f!?t$I(~~~ i7A 17D>~
PLEASE USE ORIGINAL FORM ONLY
Side 1
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15056051047
15056051047
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15056052048
REV-1500 EX
Decedent's Name: 6E Try.J'. 1:> I €Hl,
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) c:::> Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c:::> Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . .. . . . . .. . . . . . . .. .. . 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net value Subject to Tax (Line 12 minus Line 13) .. . . . . . . . . . . . . . . . . . . . . . . 14.
Decedent's Social Security Number
I g 4- Id.-Lf :b.o{P
\<\"',.-.~
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0tL
16. Amount of Line 14 taxable
at lineal rate X.O ~
17. Amount of Line 1.4 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
q" 'I 1 37
.00
(,1
16.
15.
.00
.00
17.
18.
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
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15056052048
D ()
3
43(,3
;"0
-
15056052048
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REV-1500 EX Page 3
Decedentls Complete Address:
DECEDENT'S NAME
File Number
'-1- 07- 007
BETTy .7: -:DIeHL
STREET ADDRESS
'j();l.
--------------...-
~ fill-let. E'~
ST.
CITY
hi c= ell ,4/1// os B t( Jf!.6
STATE
1'4
, ZIP
/7 f) SS
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
43 J " 3 f, 2()
- 4-----9 .. --- ---'1----
_ ___ 3 '"l-;ZPP~. ~--~3t :19S-. /9
__ _ .1.,....2. () fl...lll?
Total Credits ( A + 8 + C )
(2)
,,#
. t.l'fJ 2-15.1'
3.
InteresUPenalty if applicable
D. Interest
E. Penalty
()
(}
_______________n__ Total Interest/Penalty ( D + E )
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(3)
(4)
(5)
(SA)
(58)
o
~ "S', 99
o
o
o
4.
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.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... D IX]
b. retain the right to designate who shall use the property transferred or its income; ............................................ D ~
c. retain a reversionary interest; or.......................................................................................................................... D ~
d. receive the promise for life of either payments, benefits or care? ...................................................................... D ~
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. [Xl D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ l){I 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.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 PS. 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. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. ~9116(1.2) [72 PS. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-l503 Ex. (1-97)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESID NT DECEDENT
ESTATE OF 7)/6I1L, lEG rry .:r
FILE NUMBER
~I - 07-/)07
All property jointly.owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
:>EI2IES BE: t{. S. !3bJ./f)$ (SA-V'N6,$)(S~E Irfi:MIZ/!ii) LIST/Nt;
A rrAeHFb) "5'0. DO tJE7V"hI/IJI.II-77~1Il
:?
SG'JeIES lEE" tI.5. &NiJS (SA-V'N~S) (SEE IfE:MIZEt) LIST-
1/11(; A- 77","~H ED ) , 0l00. DO 'l:ENP/JI/NI9-7iD/II
SI{ II-IU3 II EZ-D / N S'T/let: T /V /I-/JI E /N JI. (!.(!, 7: 1IItJ. :17 i"1 -
o P 71 /f r ..IMIYEo/ Af#vrt;OAf c-~y S7iJ(!'IlB,epIt~6
(A-.) "p.yt9Y/I-" /A"~ HI/3.11' L.O 13.~1' AVE. 13.n )C 33:s1,.=
(flJ ,fIll l:F~ulry C.HJ4/lTse fCD CL A JH/<'r I S.l/z X 3bS" .Jh.c
(C.) tB~ eM TL)< C/l.P .:J1'.l. ".2~ MIC.T 3S".lltJ x 4t:Osh.=
(1).) (;LAtK/bJeJ( INS./> MI/.NI /Ne, III 1"/.7' i.b 19.111
IJ.v$. J'I. "as" x I, I/O.sh::
(E.) CHII-Il78( /HAC SB/ HI ;ll.SD La ;l/.o{P A-vG". ;Z/.26
)( 121~:::-
(F.) FULTON FIAJA-fIJe/If-L {!f)T<P. PA HI ,,,.s~ 1.0 ,".3S'"
IJ..v€". 16,l{5" x /1 zt6, ~h =
(~j lhE/eee ;CD..,/Ale. HI l./l/.o1 /..0 &/"3.1-7 AYtF lf3.B7
)( 101 sl1. '='
VI.) (J€I'SICO, rNe. HI ftJ'3.3'f L/) 6Z.74 A-VG fo3,{Y{x IDOsh:::
(J.) =AruteNS GE:" (!A{J 02-11/ ,,?, flIj{.T ~1#70 X lfOO 5h .::
~J:) SOVl=RG/~AJ 8,fA/{!/)J!.1, lAIC. HI '2s'f#% LO -5; 3()
~€. 2 S, ~ x 5"1./ I :51,. =
(1<.) UGr CoR.P NEW HI ~1.7:l LO ;1.7.0"" AilG ~1.37 x
',o;tO sh =
(L,) p(Z.uO~Nnlfl s:6 /(15).'1 MI<T C,S..3'/ x Is-, {)oJJ:=
(iu.) Jms MDtJeY Mlt-R1t:.EI 1="w/VJ> MK.,. /.00 )( II "S-sh.=
( Cbn-h'nueJ)
J.
VALUE AT DATE
OF DEATH
~ ;;; G 'I. ~o
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III Z"ff: 3Z.
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I 0 I D /q t.f. IJO
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,", 30'1.00
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9, 8.1t;.DO
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1'0, 773. at"
~
-:1.7,t:J/7,'10
,.
J If, 300.40
',.) 13,/,109
TOTAL (Also enter on line 2, Recapitulation)
(If marf' SrW~f' is nf'edAd. insp.rt ~rlditian('ll shp.ets of thp. s~mp. si7e)
$ I S 8, '-179. SiP
S(!;!lE]).I3.,ebtt'l.
])/BlLJ 13E7Tt: J: E3T ~- 07-~ol
1/lI~tJ Alp "It: S~A-T/#(Y/'@ Lli"~ t:'Jr 2.t /Cc::Ti. 2t:)o 7
17lI/J1 ...:T/tAlA(trY .~lJ7l;olJtcf2..:Y. . tvtlE71/ l?()ssJe.l.,~ .?t}.~.. ,L//fJ/E
~I3TIf/A!.1.!1) 7NF.2>lt~y NIG,I)/,f ~p y;/AlS/,N t'1GIe7L 7.,
-41!6il!II6~ 7H'E/J(. //fIH /1Jt.t/H lac:1e ,,1= INS7A,tieE5 tJ!E
1i!:/lEIY()T.t,2IiE7V~ 7btp~P!f~ J'f(~HS ~L.oW$
#J)u.Ii~I!~u7N~~_~Et) OAlT~F /J{~<:'~j__ufP/2I~
"? fJ/l:IJJl/lJ E1J4.Yu:rH!!'/YIfl"/Uq1/[j!~~.e:72y.
Calculated Value of Your Paper Savings Bond(s)
03/08/200709:32 AM
Calculated Value of Your Paper Savings Bond(s)
(RETURN TO SAVINGSBOND'CALCULATOR~
HOW TO SAVE YOUR INVENTORY
Calculator Results for Redemption Date 12/2006
Total Price
$100.00
Total Value
$284.40
Total Interest
$184.40
YTD Interest
$11. 04
Bonds: 1-4 of 4
Serial # . Issue Next Final Issue I t t Interest Value Note
Series Denom Date Accrual Maturity Price n eres Rate
L352539536EE EE $50 08/1987 02/2007 08/2017 $25.00 $42.06 4.00% $67.06
L348473964EE EE $50 03/1987 03/2007 03/2017 $25.00 $43.40 4.00% $68.40
L348473963EE EE $50 12/1986 06/2007 12/2016 $25.00 $44.78 4.00% $69.78
L348473962EE EE $50 05/1986 OS/2007 OS/2016 $25.00 $54.16 4.00% $79.16
lttp: //www,trcasurydirect.gov/BC/SBCPrice
Page 1 of 1
Calculated Value of Your Paper Savings Bond(s)
03/08/2007 10:0S AM
Calculated Value of Your Paper Savings Bond(s)
( RETURN TO SAVINGSBONDCALCULATOR~
~ J
HOW TO SAVE YOUR INVENTORY
Calculator Results for Redemption Date 12/2006
Total Price Total Value Total Interest YTD Interest
$3,800.00 $11,208.32 $7A08.32 $434.56
Bonds: 1-38 of 38
Serial # . Issue Next Final Issue I t t Interest Value Note
Senes Denom Date Accrual Maturity Price n eres Rate
R43730339EE EE $200 08/1987 02/2007 08/2017 $100.00 $168.24 4.00% $268.24
R43730338EE EE $200 08/1987 02/2007 08/2017 $100.00 $168.24 4.00% $268.24
R43730337EE EE $200 07/1987 01/2007 07/2017 $100.00 $168.24 4.00% $268.24
R43730336EE EE $200 07/1987 01/2007 07/2017 $100.00 $168.24 4.00% $268.24
R43730335EE EE $200 06/1987 06/2007 06/2017 $100.00 $173.60 4.00% $273.60
R43730334EE EE $200 06/1987 06/2007 06/2017 $100.00 $173.60 4.00% $273.60
R43730333EE EE $200 05/1987 OS/2007 OS/2017 $100.00 $173.60 4.00% $273.60
R43730332EE EE $200 05/1987 OS/2007 OS/2017 $100.00 $173.60 4.00% $273.60
R23772831 EE EE $200 03/1987 03/2007 03/2017 $100.00 $173.60 4.00% $273.60
R23772830EE EE $200 03/1987 03/2007 03/2017 $100.00 $173.60 4.00% $273.60
R23772829EE EE $200 02/1987 02/2007 02/2017 $100.00 $173.60 4.00% $273.60
R23772828EE EE $200 02/1987 02/2007 02/2017 $100.00 $173.60 4.00% $273.60
R23772827EE EE $200 01/1987 01/2007 01/2017 $100.00 $173.60 4.00% $273.60
R23772826EE EE $200 01/1987 01/2007 01/2017 $100.00 $173.60 4.00% $273.60
R23772825EE EE $200 12/1986 06/2007 12/2016 $100.00 $179.12 4.00% $279.12
R23772824EE EE $200 12/1986 06/2007 12/2016 $100.00 $179.12 4.00% $279.12
R23772823EE EE $200 11/1986 OS/2007 11/2016 $100.00 $179.12 4.00% $279.12
R23772822EE EE $200 11/1986 OS/2007 11/2016 $100.00 $179.12 4.00% $279.12
R23772821EE EE $200 10/1986 04/2007 10/2016 $100.00 $210.40 4.00% $310.40
R23772820EE EE $200 10/1986 04/2007 10/2016 $100.00 $210.40 4.00% $310.40
R23772819EE EE $200 09/1986 03/2007 09/2016 $100.00 $210.40 4.00% $310.40
R23772818EE EE $200 09/1986 03/2007 09/2016 $100.00 $210.40 4.00% $310.40
R23772817EE EE $200 08/1986 02/2007 08/2016 $100.00 $210.40 4.00% $310.40
R23772816EE EE $200 08/1986 02/2007 08/2016 $100.00 $210.40 4.00% $310.40
R23772815EE EE $200 07/1986 01/2007 07/2016 $100.00 $210.40 4.00% $310.40
R23772814EE EE $200 07/1986 01/2007 07/2016 $100.00 $210.40 4.00% $310.40
R23772813EE EE $200 06/1986 06/2007 06/2016 $100.00 $216.64 4.00% $31.6.64
R23772812EE EE $200 06/1986 06/2007 06/2016 $100.00 $216.64 4.00% $316.64
R23772811EE EE $200 05/1986 OS/2007 OS/2016 $100.00 $216.64 4.00% $316.64
R23772810EE EE $200 05/1986 OS/2007 OS/2016 $100.00 $216.64 4.00% $316.64
R23772809EE EE $200 04/1986 04/2007 04/2016 $100.00 $216.64 4.00% $316.64
R23772808EE EE $200 04/1986 04/2007 04/2016 $100.00 $216.64 4.00% $316.64
R23772807EE EE $200 03/1986 03/2007 03/2016 $100.00 $216.64 4.00% $316.64
http://www.treasurydirect.gov/BC/SBCPrice Page 1 of 2
--------------------- ---- ------ --------
Calculated Value of Your Paper Savings Bond(s) 03/08/2007 10:05 AM
R2'37728b6EE EE $200 03/1986 03/2007 03/2016 $100.00 $216.64 4.00% $316.64
R2377280SEEEE $200 02/1986 02/2007 02/2016 $100.00 $216.64 4.00% $316.64
R23772804EE EE $200 02/1986 02/2007 02/2016 $100.00 $216.64 4.00% $316.64
R23772803EE EE $200 01/1986 01/2007 01/2016 $100.00 $216.64 4.00% $316.64
R23772802EE EE $200 01/1986 01/2007 01/2016 $100.00 $216.64 4.00% $316.64
http://www.treasurydirect .gov /BC/SBCPrice
Page 2 of 2
a~!!ey
J an11ey !\10Il tgomery Scott LLC
February 21, 2007
Charles E. Shields
6 Clouser Rd
Mechanicsburg P A 17055
RE: Estate of Betty Diehl
Dear Mr. Shields:
I am in receipt of your correspondence dated February 21,2007, requesting a date of
death valuation for the above referenced estate as of December 18, 2006.
Enclosed please find a summary sheet detailing the information you have requested. At
the time of her death, Mrs. Diehl maintained two accounts with Janney Montgomery
Scott LLC: an individual account (# 2781-0977) and an IRA (# 2781-0977). These
accounts were both established in July 2003, and no changes to the registration of either
account have occurred.
On the IRA account, Gregory and Jeffrey are named as co-beneficiaries, with each
receiving a 50 % share. JMS will need to establish an estate account for the assets
currently in Mrs. Diehl's individual name. Please contact me when you are ready to
proceed with that.
Should you require any additional information, please contact me at 731-4400.
~.
Registered Sales Assistant
'~I.I'II('l1! }J(j;j{l "qi1" ',J:-) 1.l'JlUI\,1H P..\ 1711.1;~-11(l(:J .. 71/"7:'11.-1.1011 . LI\:' 7J/'.7:~I.~I.:jJ J .. \\W\,-.illL....OldiIH'.COlll
i\l(,llllwr ;'\c\\ Y(lIL Sll Hl "-,XdldllgC. llll. .111(1 (1111("1 pI illcip.d (">;'Ch;lIlgC~
\.1"1l11'\", '-"""111ilit,,_ 11l"I'\..;rfl1 p,! ll/.("tillll (',fllllf 11.,1 if Ili
Estate of Betty J. Diehl
Valuation as of December 18, 2006
Individual Account # 2781-0977
Quantitv Description Mkt Price Value
365 AIM EQUTY CHRTER FD CL A $ 15.42 $ 5,626.43 "",
33 / AVAYA INC $ 13.49 $ 445.17 ...
400 BAC CAP TR X CRP JR 6.25 $ 25.16 $ 10,064.00 .....
1,110 vBLACKROCK INSD MUNIINC $ 14.65 $ 16,261.50 ..,.~
728 JCHARTERMAC SBI $ 21.50 $ 15,652.00v'
1,286 v' FULTON FINANCIAL CORP PA $ 16.43 $ 21,128.98./
101 ./MERCK & COMPANY INC $ 43.83 $ 4,426.83 v#
100 y"PEPSICO INC $ 63.07 $ 6,307.00 V
400 SATURNSGE CAP 02-14 6% $ 24.70 $ 9,880.0011
541 V'SOVEREIGN BANCORP INC $ 25.44 $ 13,763.04 .'
1,020 VUGI CORP NEW $ 27.15 $ 27,693.00 ~
15,000 PRUDENTIAL 5.6101524 $ 95.34 $ 14,300.40 ~
1,135 JMS MONEY MARKET FUND $ 1.00 $ 1,134.69 ·
Total: $ 146,683.04
IRA Account # 2781-0980
Quantitv Description M kt Price Value
335 AIM EQUTY CHRTER FD CL A $ 15.42 $ 5,168.35
1,000 II" ABN AMRO CAP FD TR V 5.9 % $ 24.51 $ 24,510.00
1,000 CORTS GOLDMAN 03-125.8 % $ 24.94 $ 24,940.00
400 CBTC 04-07 GOLDMAN 6.3 % $ 25.30 $ 10,120.00
300 METLlFE SER B PERP 6.5 % $ 26.19 $ 7,857.00
1,000 NTL RURAL UTLS COOP 6.75 % $ 25.65 $ 25,650.00
200 ROYAL BK SCOTLAND 6.4 % $ 25.30 $ 5,060.00
944 UGI CORP $ 27.15 $ 25,629.60
400 JWELLS FARGO CAP IX 5.625 $ 23.51 $ 9,404.00
6,000 FHLMC 2901 KB 5.012-15-34 $ 94.93 $ 5,696.06
25,000 FHLMC MTN 5.154-17-18 $ 96.53 $ 24,133.00
25,000 GMAC NOTE 6.8758-28-12 $ 102.53 $ 25,631.50
25,000 FIRSTBANK PR STP 11-26-18 $ 95.71 $ 23,928.00
20,000 GECC MTN STP 02-13-24 $ 95.45 $ 19,089.20
25,000 FHLMC MTN STP 02-15-16 $ 98.36 $ 24,588.75
20,000 GNMA 04-41 JA 5.5 6-20-34 $ 32.50 $ 6,499.84
25,000 FHLMC MTN 5.03-15-20 $ 94.67 $ 23,668.25
25,000 SOVEREIGN BANK STP 11-28-11 $ 98.65 $ 24,662.50
3,423.26 JMS MONEY MARKET FUND $ 1.00 $ 3,423.26
Total: $ 319,659.31
NOTE: This information ;s not the official record of the above account and is subject to changes, errors and omissions and cannot be guaranteed as to its accuracy or
completeness. The printed confirmations and periodic account statements constitute the official account record. This information is not a substitute for
other imponant information that JMS sends. The above may not be used for tax reponing purposes. JMS will send official tax documenlation regarding this
account via mail.
REV-1508EX+ (1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF :D/IE"Hl., ~E77Y J
FILE NUMBER
;ll -07- {)o7
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.
SoVEI2EIGN /dll-I'IK /J..f!C,oIU11& Il-S ';;//~~J:
/1-. ehecK,'l At!ei: JU,. I"f /7/ db 'PI
13 . A-ter, 1itt f; "'b. {). 1>. D 11 Ih,m A-
D '* eet't,:f. ,( Dt.p6S it N{), 1bJ>~' 938/
,
]). A-(!.U. :I.YLt: fi; D.o. D. Dn Ik.nA ~
E. cet+;f. t>f 1)4J~si t No. IbK 5.31 0072
~ A-ec..r. Mt -It, D. (). v. 'D~ IteM E
G.1 Ce.rf\ F. ,l 1)qJb~i t: No. I b go S~ 7 8 -;J S 7
H. A-{u,r. -.:J:rlt -10 )).0. i), on Tt-emC
I~ CeM-it. f)? ~o.s.a:' lJo. IbE 53 g ;zS9f;
:r. If.(!.C,r. ItLt. 1;" 1>. D. 2:>, 011 If-un :r..
K. Cerfif. of Dep-;s.,t NO. ID8 s38 '1833
,-. A-ce.r. :r:nt. -I- :P.o. 1:>. 'Dn .r:~ K
(7Ic/#FfJ A!orE; Zr~m.$ tv/tit all ashr/sk we: r-G Jo,..,tly
t'tt d Wwetfl dece.dtnt and her predteeas.~~1 htl~bM1d..
Geo~ t. "D. D,'ehl. He departed -M,'s ea.rrhly /i'i.e!ol1 Tunc:. IS;
a ,.1h a.~.Ll. J: -P,e-hi becamt sole owner
wo::z. L,V ereJ.lf."t1 icJf[ y' . M , Jl1 ""D 'e.J,J' Est
rI i8t C,D.s. here.;Yl li:;-hwI d' C' IT "'K I · Jr of
's -to lNYl d ; n i-6t. c.lLYY\ 'et.rl tM'\ t:)(A,y} 1 ea I
ItJ; 11$ u1 d" cke:f- -h'le no, ol/ - 0 ~ ... fr; 0 e )-
{ ~ee. V/l./ WI H DJl /e:tter fro M Sdvu-e,:dl1 Btutk o:lfuh-4.
~-.
h1 E' fVt 13 ERS I rT FE DER!H.. CRE D ,..,- UN' ON Aw wtWS
a.s ~lJoWS.'
If. R~lAr $'-.vin," A-c.tt: Nt? ~OJLf70-00
e. A ~~r, 'Znf. 'ti 1).t)."P. 011 Z+eWl A
e. l11t>ne.! Jl1a.n~ement /ted'. No. ;Jo4 17D -as
D. A- c..~r. :I:,rf. f.D ]:).0.1>. on I.kltl c... J
/c _J' ~,/
./
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
~
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O.l.J3
'it I D bof, z.5:"
,
~ 2./'. 'It!
~
I , ~ 7 S.3. 1 3
11 "3 L/.9;/
~
fD I 2l"J1.f. 7'-1
~ 9. 2'1
f'
110, 7JO.'1,
$ Blf.f3
~
J8"J DD1.7ej
, 4-D. 03-
,,~
9, OO:!. .y,
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~
51 S''Io. 7'1
sr ~-. IJ
! 30/ 8J. tf, 1~
f~ "2--
5CH/FD. €: 7 c.DrJf'J.
g~J: of DfEHL,__rlE r7Y J.H~_ u_ Z/- tJ7__{)OZ_
{$ee__J/~iB~blH ..kkblll- /J1eI1JJed-M"-~iIukL J-- -----
3~ D;stribu..Hve ~ ~W1 ~ /1$".00
______________m___________________________ _ ___ _ ___ __ __ __ _~_ _ _ __ ____ __ -- -- - L ---
t,R~~q_.f--~tyl_"1"___B, S,__ _ _ __ ____~ _____~;39i/. 7S"
5. ___ _;J;.t}l!erY~rJ{)f.e~Cl.Il_~t!t- _(rle~I'f~/!1J_Z~ t/J!z,f<<1IP.'l--tl-Iti1~)j7'Q~~?>-
(;" ___tZE~_~~l~(;I1CAJ_ry)..:.._!!!f_ll__I'I.~l:___~0~-~----- _ ____ _ _~__ _____~_{'-3__P~__ _ _ _
______..__~__._..._.._ n____.'.._____~__._ __. .___.__m___'_..._._ ._,'.___.._ _ __.._..___..__._.______....__ _ ._ __._____._______ _'.__'_' .________.._.._ ._._.___..___~_..__..__.. -- ._,.___.n_...-_..__
._~____._____. ___ .___<______ _. _ _..___,._..___._..____'.' __,,'_____ __,__._ ._____ ....._._____.~._._________._.____,_. __ ,,______._________._.___._.._~________.._~_n____ __ ______...__ _ __.._._. _..".__._.__~.~.__.,__
. _ m__.~~____.___.___._._ _..._._..+ ...._._~__._~,,__ u_~_.__._ __.._~.-_._~_~__~._._____...__...__..._~.___~_~___.__ .._..___~_______.___ _mo_ ..~.____________~.__..__.._._ - . 0.' ---..----..---.-"~.-- - -. -- -. ~---.~.-----~----.._--....~---"-----~-.---.-.-.,,.---...~.-'".-...- +------,--".
t
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, \Ii "1,5 bdijlOU .1biJts.:"
Court Ordered Processing / MA 1 MB3 02-10
P.O. Box 841005
Boston, MA 02284
February 23, 2007
Charles E. Shields, III
Attorney at Law
6 Clouser Rd.
Mechanicsburg, PA 17055
RE: Estate of Betty J. Diehl
Date of Death: 12/18/06
Soc. Sec. #184-12-4606
Dear Mr. Shields:
Per your request, enclosed please find the account information as of the date of death for
the above-named decedent. For your information, accrued interest is not included in the
date of death balance.
Please feel free to contact me if I can be of any further assistance.
Very truly yours,
'. () . O~~VV~V{P~
2fti-U/(..v(.. .. (
Laurie DiGiando enico
Team Leader
(617) 533-1789
Enclosures
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DA TE OF DEATH:
Betty J. Diehl
184-12-4606
December 18, 2006
Type:
9/28/1995
$132.77
Account #: 1681712644 Type:
In the name of: Betty J. Diehl
Date of Death Balance:
Int.(YTD) from 1/1/2006 to
Accrued interest to date of death:
Other Info: Closed 1/18/07 $16,794.21
Checking
Open date: 7/2/2002
$42,001.56
12/7/2006
$0.43
$7.43
Account #: 1685269381 Type: CD
In the name of: Betty J. Diehl or George D. Diehl
Date of Death Balance: $10,601.25
Int.(YTD) from 1/1/2006 to 11/30/2006
Accrued interest to date of death: $26.98
Other Info:
Open date:
1/26/2000
$463.00
Account #: 1685370072 Type:
In the name of: Betty J. Diehl
Date of Death Balance:
Int.(YTD) from 1/1/2006 to
Accrued interest to date of death:
Other Info:
CD
Open date: 10/12/2002
$16,753.13
11/30/2006
$34.92
$383.47
Account #: 1685378257 Type: CD
In the name of: Betty J. Diehl or George D. Diehl
Date of Death Balance: $6,204.74
Int.(YTD) from 1/1/2006 to 11/30/2006
Accrued interest to date of death: $9.24
Other Info:
Open date:
2/7/1995
$160.27
Page 1 of 2
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Betty J. Diehl
184-12-4606
December 18, 2006
Account #: 1685382598 Type:
In the name of: Betty J. Diehl
Date of Death Balance:
Int.(YTD) from 1/1/2006 to
Accrued interest to date of death:
Other Info:
CD
Open date:
9/28/1995
$16,710.16
11/30/2006
$34.83
$379.33
Account #: 1685389833 Type:
In the name of: Betty J. Diehl
Date of Death Balance:
Int.(YTD) from 1/1/2006 to
Accrued interest to date of death:
Other Info:
CD
Open date:
3/28/1997
$18,001.74
11/30/2006
$40.02
$688.62
---
Account #: -- Type: CD
In the name of: Betty.' eorge D. Diehl
Date of Death Balance: Closed pnor
Int.(YTD) from to
Accrued interest to of death:
Other Info' osed9/30/05 $5,755.10
10/28/1996
nJa
Page 2 of 2
tv 1m
MEMBERS ttl
Pl!PERALCRIiI>lT UNION
REGULAR ~A:iINGS ACCOUNT:
Account Number/ Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
201470 -00
02/01/2001
$9.002.46
$4.19
$9,006.65
None
MONEY MAN~GEMENr ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Dale of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
204170 -05
OQ/11/2003
$5.540.74
$5.11
$5,545,85
None
IRA SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Dele of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Beneficiaries
204170 -10
09/10/2003
$15.35
$.01
$15.36
Gregory D. Diehl 50%
Jeffrey D. Diehl 50%
IRA CERTIFICATE OF DEPOSIT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Beneficiaries
204170 -16
02/1612006"
$96,520.95
$224.33
$96,745.26
Gregory D. Diehl 50%
Jeffrey D. Diehl 50%
ViSA CREDIT CARD ACCOUNT:
Account Number
Date Account Established
Balance at Dale of Death
Name of Joint Cardholder
4121449992014709
08/21/2002
$176.09
None
.~ollov.r frol'l'llRA Certificate 204170.15, originally opened 10J7JO~
Mf91B:RS 1S~EDERAl CREDIT UNION
X /I /t,k~
Denise A. Wolfe 1-
Insurance Servlce6 Supervisor
March 9. 2007
Estate of: BETTY J. DIEHL
Date of Death: December is, 2006
SocIal Sec:urity Number: 184-12-4606
5(\00 Loui~c DriV\: . P.O. \lox 40 . M~'ch;lflic.\hllr!:i, PCI1T15ylvani;"l 17055 · (717) nC)7-.1161 · "vwv".tnt'mb~:rs1 st.org
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'1#/l-N /lifE (I) ~ fr~/ff J;.(),/).
REV-1510 EX + 11-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON.PROBA TE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
1:>1€HL, t3ETry $
FILE NUMBER 7
2/-07-00
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_
5HA~ 1IaJ) /# !?77lECT /fI~dIE" //11
Ij(,tj. ~"A/r /VP. i?7f/- o9t!i'J ;l-r
JA.I'II'II?Y IJtJAI~I)/Jfee y:
(A-.) AIM Siurry CHIU~ f='/) Cl.. A
/J1K7" Is"' '1Z)C B-3 S- sh. =-
(S.) /1-1311 AIJ1R" CH Ff) 7R V S. 9 %
--
HI :llf~;;9 iJ) .2'f,'IE' 4vE ~'I.$"3S'K./,p()Osh ~~53S;f)O
(C.) CbIl7'S GoLDmlMl 0.3-/2 5', i io
/Jfkr. ~l/, 9'11( t; DOO .st,. '=
(D.) C87C Dt/-07 Gr;LOIH~ 6,31,
A11<7. ~S;3() )(. 1fO() sl,. ::.
(E.) METLlFE SE1e. t3 l/E/?fJ "S~
IJ1kT ~b.19 ~ ~(; s~. =
(h) NTL RuflAl fATt-S CIJoP '.7S!"
/HKr. as.hS X I, 000 ~ -
~.) llD'tAl I3K S(!f)7LANb , ,,, 'D
Alk1: :15'."30)( ;;..00 sh .::
,.
I H.) UG-I Coep f
HI ~.1~ L() ~7.03 II-rE ;/7. 37 X 9tf'l sJ,:= ~S; 137. .ze
( .T.) W EUS FIfIl &f) CIfIJ 1'1- s., 7. S
~
HI J3.A Lo a3,S[) ArVt ti3.fpB'J,I.{a:;sh.:: CfJ,+7;Z.OO
/J".) FH L hi e" d.. 'tor )<.8;:0 1""S~3C/
!J1f(.i. ''f. '13 x, I 000 ~J,. =
7<.) FHLme /VI7N 5:/5 1f-/1-/~
lJ1/<.r 9,.5.3 X ~~()()() sh-=
0..-.) GIIlA-C- NOTE './15 f~;"~ -/;'l
(hIL, IOd.53 ')( ;;.~{)oq sJ,~ I)
( . ~ "..f)IUll.A.
ITEM
NUMBER
1.
DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
ATTACH ACOPY OF THE DEED FOR REAL ESTATE_
DATE OF DEATH
VALUE OF ASSET
%OF
DECD'S EXCLUSION
INTEREST /IF APPLICABLE)
TAXABLE VALUE
. loaf" - D-
~ 1/,8: 3S-
71f (lDU&1I "h~1Ui1-/
ok T bfA,'"
51f1UE AU
1)l'J 1:>
V,4-i, iUF
'Fi /lJ; /tG-1I( 8-14 T
~
~ '1-, 9'1~.~"
~
10, IZ(). DO
~
7, 8 s 7. 00
~
;{ SI 'SZ;. DO
~
S; ()~(). dD
~
5', "q,.. ot>
1'.
:l'/" 13.3.00
~
~Sl "31.~-o
TOTAL (Also enter on line 7, Recapitulation) $ 'f So ; 1:La. S1-
(If more space is needed, insert additional sheets of the same size)
lJ~ff ,. .
'I
is t!JI ED G. ~,d',/
I
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i PI Efif, . r.3E TIYu. .:J; .
I
i fh J F/~$r~ltfj/{f~STfJ l/-.U-J 8
i IJ1tr 95,71..t<?.$"il2(2(2~..__. "'~31qZf2. /)0
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f)) EI{LI11C!. /J!1/f.(S7i?07.-t5'.-/6
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I
ff?)GAJ/JIA ()/f-:.f/.711.StF . "k:1.'1. .
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__j (S€€ J~_ ~~neEf7lr 1//lUM7i,,"; Un2W.
! hit:> INFO lJoTE A-I s.t!ItED. B).
.1 .. ... . .. ........ ..... . ...... .
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P.If&r. 7:rJt 1:o..U;;J>e1I1 T;..,{!.. '2,2'1. 33
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i 1) leHLJ (3E Try J'.
31 SIEt2IES HH ~.s. .5A-1IIN6~ /i(;/Utb
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, P. D. j). 1; :TIE F=-Fi!&Y ~ /67-1 L
I
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i Nt?X I Zw 'l77[3JHj/ ~/0 000. DO
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r t?J :r~$. Izllrt8'8
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!
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_oj . - .,' ,_""..'_. - __ ._....., H' .,._._......._._. __,.'....__.. _____ .0_
I
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tCJ !iYA-A! P/C}/L '-- '3/L?a?tlO ~ 3i~a?GO
(]).) t!etzY .o~L _lI~t9t?tJ.ctJ ' ~~. ~o
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(f) ..fitSTiAl /J19I t. - ~..;: OQ). tV ~3 ,tXJO. PO
(r;.) K€UL'/ O/EIIL ... ~,~t'O'P&i ~3, OO{).{)O
.I
be.c4.tients Int"-
PcurJ
~c../ It!;
. ;=:,/~ No. 21-t;7-oo7
If; O/L)
-0 -
loo J[)
-0-
1M !o
-0-
".
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-0-
-0 -
-0 -
-0 -
-0 -
REV-1511 EX+ (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF "7"\
LI IIF Ht.. I
FILE NUMBER
2 1 -0 7 -007
tJE Try X
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. A- ue.... t\'1(!.m or; Q, I J.tOWle Mtcl Cremo..Jiot1 Serv; c.es, 1:1\ c. ~ , 1 3. fj>1J
~. Ruer fYlWtc r ; ~ +-10 Wle ().MGI cx.em aJ..' DVI Se.rv ic.e s , r,1.t~. . ~lfDS.DD
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) .s- e F FilE}' "D. D I €' H L
W A-l t/Jf.1)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 'I t>~ C h 6.rle.s M.
City fY]eeha.nicshu~ State 1711 Zip /7D sS"
Year(s) Commission Paid:
2.
Attorney Fees Ch14t'le..s E. Sh;e,.,lq.s 1J(
'II-f, 'DP.OD
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant .JEFFI2-EY D. 71>/EHL
Street Address 9~:l Charles st.
City /YIechltn; C 5 bl.1.Y'8 Statel!!tt.- Zip 110 SS
Relationship of Claimant to Decedent SoN
Probate Fees ~ Ol'i1; n,.,J ; 'SS\\G op S hc,.t cuf, 'I.'ca.tu
WIHt'E'D
"190.00
4.
5.
Accountant's Fees 'j"1'hlA..,L.a. Nt - vh;l/ I Hi /J f r
.J"-.vl VJ c.{-. It 6Io(.~" h1echtn;CSb ~
Tax Return Preparer's Fees
~SS.2."O
6.
7.
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pt>s+a~e, Qe.rt;{;ecl. ma.~ 1,''''1.s. eft.
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TOTAL (Also enter on line 9, Recapitulation) $
(If more space IS needed, insert additional sheets of the same size)
~
I S" ,OD
3 S; l{.2 C/. J17
II.
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~ 393. (02.
REV-1512 EX+ (12-03)
'*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF 'DIEHL, ~~ Try J.
FILE NUMBER
2./ - 0 7 - &;0 7
Report debts incurred by the decedent prior to death which remained unpaid as of the dale of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
~
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(If more space is needed. insert additional sheets of the same size)
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RE\I-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
-:DIeHL I ~ET7Y J:
FILE NUMBER
2-1 -07- ~o7
1.
RELATIONSHIP TO DECEDENT
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
..JE,cFte.2Y 7). 7:>1e-HL
lfO;J. CHAtZL.ES S r. S-oJfl
nJE"{!/Y/fNICSi3U,q,(;, P/! 17D5S
AMOUNT OR SHARE
OF ESTATE
NUMBER
I
y~
;/. G t<.ES-/)~Y D. z>/ ENL
/'fl/ Y1t!1d/2//f LANE
A-P7PS1 t!A. 9stJ0,3
~N
Y'2-
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHiCH AN ELECTION TO TAX is NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DiSTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-150D COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
+"
..---'
Mark E, Hilbert & Associates
07-124
FileNo. 07-124
********* INVOICE *********
File Number: 07-124
March 8, 2007
Charles E. Sheilds III Esq.
6 Clouser Road
Mechanicsburg, PA 17055
Borrower:
Betty Diehl Estate
Invoice # :
Order Date :
ReferencelC ase # :
PO Number:
07-124
February 28, 2007
07-124
902 Charles Street
Mechanicsburg, PA 17055
Appraisal
$
$
325.00
Invoice Total
State Sales Tax @
Deposit
Deposit
$
$
($
($
325.00
0.00
Amount Due
$
325.00
Terms: Balance due upon receiptof invoice add15% fee if paid 30 Days past receipt.
Please Make Check Payable To:
Mark E. Hilbert & Associates
3607 Rosemount Avenue, Suite 405
Camp Hill, PA 17011
Fed. 1.0. #: 23-2391423
ESTATE OF BETTY J. DIEHL
JEFFREY D. DIEHL EXECUTOR
902 CHARLES ST.
MECHANICSBURG, PA 17055
60-244/313
10409415
1011
(1-~-o'l
DATE
~
~ PAY TO THE ('{\ 0-f) II C-
ORDER OF I ' \ 1'1 "-<<'--
Wt ~vt4
.......
Pennsylvania State Bank
MEMO t,J'I'((il,J(</( V1uj
I
1:03.3021.....71:
\1- \' \J t fL.-\-
c)'/
_ (L7
DOLLARS fD
=.t~.llIft!S
Dollah on Sa"'-
Q~
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.~ / I c- X1z.. M'
.--.-....- -~H:' ,,_On. --.--- ---.--- ------.------.------
~.-,...,---
o q 1... 5 III. .
.01..
3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779
Mark E. Hilbert & Associates
07-124
File No. 07-124
APPRAISAL OF
Summery Appraisal
LOCATED AT:
902 Charles Street
Mechanicsburg, PA 17055
FOR:
Charles E. Shields III Esq.
6 Clouser Road
PA. 17055
BORROWER:
Betty Diehl Estate
AS OF:
December 18, 2006
BY:
Mark E. Hilbert
MARK E. HILBERT & ASSOCIATES
36 7 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779
Mark E. Hilbert & Associates
07-124
FileNo. 07-124
Summery Appraisal
Charles E. Sheilds III Esq.
Charles E. Shields III Esq.
6 Clouser Road
Mechanicsburg, PA. 17055
File Number: 07-124
Summery Appraisal Report
I n accordance with your request, I have appraised the real property at:
902 Charles Street
Mechanicsburg, PA 17055
The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the market value of the property as of December 18, 2006
is:
$242,500
Two Hundred Forty-Two Thousand Five Hundred Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, limiting conditions and appropriate certifications.
EState of Betty Diehl
Mark E. Hilbert
MARK E. HILBERT & ASSOCIATES
3607 Rosemount Ave, Camp Hill, Pa 17011
This appraisal is to provide the Estate with Fair market value
3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779
Mark E. Hilbert & Associates
The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property.
Property Address 902 Charles Street City MechanicsburQ State PA Zip Code 17055
Borrower Betty ~iehl Estate Owner of Public Record Betty ~iehl Estate County Cumberland
leQal Description Attached
Assessor's Parcel # 17230563134 Tax Vear R.E. Taxes $
Neighborhood Name HeritaQe Acres Map Reference Census Tract 115
Occupant L J Owner Ix Tenant r JVacant Special Assessments $ I IpUD HOA$ I loer vear I loer month
.. Property RIQhts Appraised X Fee Simple l J leasehold I lather (describe)
Assionment Tvoe L J Purchase Transaction I Refinance Transaction X Other (describe) ESTATE
lender/Client Charles E. Shields III Esa. Address 6 Clouser Road.. Mechanicsbura. PA. 17055
Is the subiect oroperty currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? I JVes XjNo
Report data source(s) used, offering price(s), and daters). N/A
I U did lXJ did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed.
ESTATE
. Contract Price $ Estate Date of Contract Is the property seller the owner of public record? l J Ves L j No Data Source( s)
. Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? UVes UNo
If Ves, report the total dollar amount and describe the items to be paid. $ None
Note: Race and the racial com osition of the nel hborhood are not a alsal factors.
location Urban X Suburban Rural Property Values X IncreasinQ Stable DeclininQ PRICE AGE One-Unit 98 %
Bullt-Uo X Over 75% 25-75% Under 25% Demand/Supoly Shortaae X In Balance Over Supply $(000) (yrs) 2-4 Unit 0%
. X 165 low
. Growth Rapid X Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths 15 Multi-Family 0%
. Neiahborhood boundries are Westby Allendale Road/ North by Simpson
Neighborhood Boundaries 325 HiQh 45 Commercial 0%
.
· Ferry Road East byApple Drive, South by Cocklin Street 240 Pred. 20 Other V.Land 2%
..
Neighborhood Description Subiect oroperty is located alonQ Charles Street in the development of HeritaQe Acres Borouah of MechanicsburQ,
Cumberland County, Pennsvlvania.
Market Conditions (including support for the above conclusions) Financino is readly available from a varietv of sorces.
Dimensions See Attached Deed Area 0.26 Acres Shape Rectanoular View Residential
Specific Zoning Classification Residential ZoninQ Description Sinole Family
Zoning Compliance lx leaal I I leaal NonconforminQ (Grandfathered Use) I I No Zonina l J Illegal (describe)
Is the highest and best use of the subject property as improved (or as proposed per pians and specifications) the present use? UVes UNo If No, describe.
Utilities Public Other (describe) Public other (describel Off-site Improvements-Type Public Private
Electricity IxJ I I 200 AMP Water Ixl Street Macadam Ix] r I
Gas l j I I Sanitary Sewer Ixl Alley None 11 r I
FEMA Soecial Flood Hazard Area liVes IxlNo FEMA Flood Zone lie" FEMA Map # 420362-0005-0 FEMA Map Date 03-03-92
Are the utilities and off-site imorovements typical for the market area? rX Ves r lNo. If No, describe.
Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? UVes lXJNo If Ves, describe.
# of Stories Two I Full Basement rX Partial Basement Exterior Walls Brick / AveraQe Walls Plaster / Average
Tvoe Ix IDet. l JAtt. r lS-Det.lEnd Unit BasementArea 1440 sa. ft. Roof Surface Composition Trim/Finish Wood / Avg
II X Existina L J Proposed I I Under Const. Basement Finish 90% Gutters & Downspouts Aluminum/Averag Bath Floor Vinyl / AVQ
Design (Style) 2 Story XJ Outside Entry/Exit I I Sump Pump Window Type ObI. HunQ Bath Wainscot FiberQlass / AVQ
Vear Built 1975 Evidence of l J Infestation Storm Sash/lnsulated YeS Car Storage r JNone
Effective Aoe (Vrsl1 0-12 I Dampness I I Settlement Screens Yes X Driveway # of Cars 4
Attic X None Heating lXjFWA II I HWBB II ] Radiant Amenities WoodStove(s) # Driveway Surface Macadam
Droo Stair Stairs jOther I Fuel Electric X Fireplace( s) # Fence Wood X Garage # of Cars 2
Floor Scuttle Cooling lxj Central Air Conditioning X Patio/Deck P A TI ( Porch Carport # of Cars
Finished Heated II I Individual II lather Pool X Other Hot Tub X Att. I IDet. I I Built-in
Aooliances Ix J Refrigerator X I Ranae/Oven I X I Dishwasher I X I Disoosal Ix] Microwave Ix I Washer/Dryer I I Olher (describe)
Finished area above grade contains: 8 Rooms 3 Bedrooms 3 Bath(s) 2,282 Square Feet of Gross LivinQ Area Above Grade
Additional features (special energy efficient items, etc.). Lower Level has Rec. Room& Game Room
.
.
Describe the condition of the property (including needed repairs. deterioration, renovations, remodeling, etc.). No maior reoairs noted. No evidence of functional or
external obsolescence
/lie there any physical deficiencies or adverse conditions that affect the livability. soundness, or structural integrity of the property? UVes lXJNo If Ves. describe.
Does the property generally conform to the neighborhood (functional utility. style, condition, use, construction. etc.)? [XJVes UNo If No, describe.
I
Freddie Mac Form 70 Marcil 2005 Produced using ACI software. 800.234.8727 www.aciweb.com Fanni. Mae Form 1004 March 2005
Page 1 of6 1004_05062906
Uniform Residential Appraisal Report
07-124
File No. 07-124
'/ },~
.
Mark E. Hilbert & Associates
07 -125
FileNo. 07-125
********* INVOICE *********
File Number: 07-125
March 05, 2007
Charles E. Sheilds III ESQ.
6 Clouser Raod
Mechanicsburg, PA 17055
Borrower:
Betty J. Diehl Estate
Invoice # :
Order Date :
Reference/C ase # :
PO Number:
07-125
March, 05,2007
07-125
Tract # 2 Lot South side of East Keller Street
Mechanicsburg, PA 17055
$ 175.00
$
Invoice Total
State Sales lax @
Deposit
Deposit
$
$
($
($
175.00
0.00
)
)
Amount Due
$---r75.00
Terms:
Please Make Check Payable To:
Mark E. Hilbert & Associates
Fed. I.D. #:
~
~
~ 6~bi;? ci:fE (1\ 1).ti4L f
a (\
i! 0J.rL '~I.I\, 4
~
.
ESTATE OF BETTY J. DIEHL
JEFFREY D. DIEHL EXECUTOR
902 CHARLES ST.
MECHANICSBURG, PA 17055
60-244/313
10409415
1011
DATE
11- ~() '-01
Ih \J e 1<..-1-
"'j
_:: ((-:J
I $; 5""00. t' )
~
i ~
.
~
.......!.--~
Pennsylvania State Bank
MEMO f.J lrJ((tlo cd f::.t-c.:J
{ ,
':0 3 ~ 30 2~~ 7':
DOLLARS til
s.c-JrityFeatufel
Incl"~, .
OelAn'''''1beI:
9H: JLL
/ i. r;;;.---
.- .-.__c._______.../.. _ ___ ___ ._ ______.._ <- Xl"C M'
~----------_._~_.-
o Cl ~ ~ 5 III ~ ~
.::::::=
~o~
3607 Rosemount Avenue, vi::llllfJ 1 1111, , " .. _ . ., .
Mark E. Hilbert & Associates
..
07-125
FileNo. 07-125
Summery Appraisal
Charles E. Shields III Esq.
6 Clouser Road
PA 17055
File Number: 07-125
Summery Appraisal Report
I n accordance with your request, I have appraised the real property at:
Tract # 2 Lot South side of East Keller Street
Mechanicsburg, PA 17055
The purpose of this appraisal is to develop an opinion of the market value of the subject property, as vacant.
The property rights appraised are the fee simple interest in the site.
In my opinion, the market value of the property as of December 18, 2006
is:
74,000
Seventy-Four Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, limiting conditions and appropriate certifications.
Date of Death December 18, 2006
Mark E. Hilbert
3607 Rosemount Ave, Camp Hill, Pa 17011
This appraisal is to provide the Estate with a Fair market value
3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779
..
Mark E. Hilbert & Associates
07-125
File No. 07-125
APPRAISAL OF
Summery Appraisal
LOCATED AT:
Tract # 2 Lot South side of East Keller Street
Mechanicsburg, PA 17055
FOR:
Charles E. Shields III Esq.
6 Clouser Road
PA 17055
BORROWER:
Betty J. Diehl Estate
AS OF:
December 18, 2006
BY:
Mark E. Hilbert
3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779
07-125
Mark E. Hilbert & Associates
LAND APPRAISAL REPORT
File I'b. 07-125
PriOertv Address Tract # 2
City Mechanicsburo
Legal Description Attached
O'Mler/Occupant Betty J. Diehl Estate Ma Reference
" Sale Price $ Estate Date of Sale N/A Property Rights Appraised
Loan charges/concessions to be paid bv seller $ N/ A [RJ Fee Simple
R.E. Taxes $ Tax Year HOA$/Mo. 0 Leashold
Lender/Client Charles E. Shields III Esq. 0 Condominium (HUDNA)
6 Clouser Road Mechanicsburo, PA 17055 l PUD Source
LOCATION U Urban l2SJ Suburban L Rural NEIGHBORHOOD ANALYSIS Good Avg. F,;, Poor
BUILT UP [RJ Over 75% 0 25-75% 0 Under 25% Employment Stability 0 [RJ 0 0
GROWTH RATE 0 Rapid [RJ Stable 0 Slow Convenience to Employment 0 [RJ 0 0
PROPERTY VALUES 0 Increasing [RJ Stable 0 Declining Convenience to Shopping 0 [RJ 0 0
DEMAND/SUPPLY 0 Shortage [RJ In Balance 0 Over Supply Convenience to Schools 0 [RJ 0 0
MARKETING TIME n Under 3 Mos. [Xl 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation 0 [RJ 0 0
: PRESENT LAND USE % LAND USE CHANGE PREDOMINANT stG...EFAMLYHCUSlNG Recreation Facilities 0 [RJ 0 0
· Single Family 74% Not Likely [RJ OCCUPANCY PRICE AGE Adequacy of Facilities 0 [RJ 0 0
f.i 24 Family 15% Likely 0 O'Mler [RJ $(000) (yrs) Property Compatibility 0 [RJ 0 0
~ Multi-Family 5% In process 0 Tenant 0 89 Low 10 Protection from Detrimental Cond. 0 [RJ 0 0
Commercial ~ To: Residential Vacant (0-5%) [RJ 275 High 110 Police & Rre Protection 0 [RJ 0 0
Industrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties 0 [RJ 0 0
Vacant 4 % 125 - 65 Appeal to Market n [Xl n n
Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTSSubiect propertv is located alona
Southern line of east Keller Street in the Borouoh of Mechanicsburo, Cumberland Countv, Pennsylvania.
Lot South side of East Keller Street
County Cumberland State PA
Census Tract 115
Zip Code 17055
LENDER DISCRETIONARY USE
Sale Price $
Date
Mortgage Amount $
Mortgage Type
Discount Points and Other Concessions
Paid by Seller $
Dimensions 100 x 80 x 100x 72
Site Area 0.174 Acres +/- Corner Lot No
Zoning Oassification Residential Zoning Compliance Yes
HI GHEST & BEST USE: Present Use Yes Other Use
UTILITIES Public Other SITE IMPROVEMENTS Type Public
Electricity [RJ Available Street Asphalt [RJ
Gas 0 Curb/Gutter Concrete [RJ
Water [RJ Public Sidewalk Concrete [RJ
Sanitary Sewer [RJ Public Street Lights Yes [RJ
Storm Sewer [Xl Yes Allev None n
Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.):
ents, conditions and riaht of way of record.
Private
o
o
o
R
Topography Basically Level
Size 0.174 Acres +/-
Shape Rectanqular
Drainage Appears Adequate
View Residential
Landscaping Typical
Driveway None
Apparent Easements None Noted
FEMA Flood Hazard Yes* No X
FEMA* Map/Zone " C " 420362-0005-0
None Apparent Subiect however to reservations,easem
The undersigned has recited three recent sales of properties most simHiar and proximate to subject and has considered these in the market analysis. The description includes a dollar
adjustment, 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
ta, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of subject; if a significant item in the comparable is inferior to,
ar less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject
ITEM
SUBJECT COMPARABLE NO.1 COMPARABLE NO. 2 COMPARABLE NO.3
East Keller St. 110 Reeser Roar Lot 99 Grando Ct. Ohio Avenue
Address Mechanicsburg Camp Hill, PA MechanicsburQ Lemoyne, PA
Proximity to Subject ........ ....; 2 Miles 12.35 Miles +/- 3.5 Miles +/_
Sales Price $ Estate.i;'Un )Hi', $ +/-000 ~~ ....(.;(.......(..; $
Price/ $ 0$ 0 "$ ~$ 0...
.. Data Source InsDection C.P.M.L. C.P.M.L. C.P.M.L.
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I i(-)$Adjustment DESCRIPTION I +(-)$ Adjustment DESCRIPTION I i(.)$Adjustment
· Sales or Financing DOM 37 : DOM 1 : DOM 91
. Concessions Cash: Cash : Cash
.
. Date of SalelTime N/ A 07-28-06 : 05-19-06 : 09-28-06 :
· Location Suburban Suburban : Suburban : Suburban :
SiteNiew Residential Residential: Residential: Residential:
Water/Sewer Available Available : Available : Available :
Electricty Available Available : Available : Available :
Lot Size 0.174 Acres +/- 0.47 Acrres +/-: 0.24 Acres +/-: 0.29 Acres +/_ :
None None None : None : None :
NetAdi.!total) X + - :$ 0"+ - '$ 00+ _ '$ 0
Indicated Value
of Subiect $ 0 $ 65 000 ' $ 75 000
Comments of Sales Comparison: The presence of UREA-FORMALDEHYDE FOAM INSULATION could not be determined. If UFFI is present,
the appraised market value mav be adversely affected or voided.
75.000
.
Comments and Conditions of Appraisal: The appraiser assumes a marketale Title
.
Final Reconciliation: The market approach is a oood indicator of fair market value.
. DATE OF DEATH DECEMBER 18, 2006
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF December 18, 2006 to be $ 74,000
· I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct; that I (we) personally inspected the subject property
. '0' '"p''''' ,II "mp,rnbl, "~' ";7h~ CO"".:;" th" I (we) h,,, "' ",di'd~d '"'~', 1''''"' a I'''P''bw th~"
Appraiser(s) ?~cf1:...~7 Review Appraiser 0 Did 0 Did Not
Mark E. Hilbert / (if applicable) Inspect Property
PrOjlfietary Land Form 04/88
Produced using ACI software, 800.234.8727 www.aciweb.com
Mark E. Hilbert and Assoc.
..
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LAST WILL AND TESTAMENT OF BETTY 1. DIEHL
I, BETTY J. DIEHL, of the Borough of Mechanicsburg, Cumberland County,
Pennsylvania, declare this to be my last Will, hereby revoking all prior wills and codicils.
FIRST: The expenses of my last illness and funeral shall be paid from my estate.
SECOND: I hereby give and bequeath, absolutely and in fee simple, to my spouse,
GEORGE D. DIEHL, all my household furniture and furnishings, books, pictures, jewelry,
silverware, automobiles, wearing apparel and all other articles of household or personal use or
adornment, provided that if my spouse dies before the thirtieth (30th) day following the day of my
death, this gift shall lapse or be divested and I make said bequest to my issue, per stirpes, living at
the time of my death, to be divided among them as they shall agree. If they cannot agree for any
reason, then these items shall be sold at public auction, my issue being permitted to bid upon such
items without specific permission of the court even though they might be a fiduciary at the time.
My Executor shall represent any minor child in any division of such
property and shall deliver to the person standing in the place of a parent to such minor, without
bond, such portion of the minor's share as my Executor, after considering the minor's wishes,
deems appropriate and shall sell the balance and pay the proceeds to my Trustees to be retained for
the minor under Item SEVEN11I hereof.
THIRD: Should I so desire, I will make a series of specific bequests to specific
individuals on a plain piece of paper to be signed and dated by me and to be inserted with this, my
Last Will and Testament.
FOURTH: The gift to my spouse in this Item is intended to give my estate the marital
deduction effective under the Internal Revenue Code to reduce Federal estate tax. Any provisions
in this Will which conflict with or fail of this intention shall be so reconciled or amplified as to
accomplish this objective.
If my spouse, GEORGE D. DIEHL, survives me, I direct that my Trustees,
hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the maximum marital
deduction allowable to my estate for Federal estate tax purposes, reduced by an amount, if any,
needed to increase my taxable estate to the largest amount that after allowing for the unified credit
and any other credits available to my estate, will result in no Federal estate tax, and pay the net
income therefrom not less frequently than quarterly to my spouse for life. My spouse shall have
power to appoint all or any part or parts of the principal of this Trust to himself or a class com-
posed of the issue of myself and my spouse. This power shall be exercised by him alone and in all
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events by specific reference thereto in his Will, or by delivery at any time or times during his
lifetime of a written direction to my Trustees who shall thereupon make payment as he directs.
My Trustee shall pay to his personal representatives from any un appointed
principal the difference between all taxes, interest and penalties which they must pay by reason of
his death and those which would be payable by them if such unappointed principal were not
taxable in his estate and shall add the balance of such unappointed principal to my residuary Trust.
FIFTH: I give and devise the residue of my estate, real and personal, to my Trustee
hereinafter named, IN TRUST, as follows:
A. The net income therefrom shall be paid to my spouse, GEORGE D. DIE~,
for life.
B. My spouse shall have the power to appoint to himself up to the greater
amount of five percent (5%) or $5,000 annually from the principal of the residuary
trust under this Item. This power of appointment shall be noncumulative and may
be exercised during my spouse's lifetime only by his giving the Trustee written
direction other than by his Will.
e. Upon the death of my spouse, or in the event my spouse predeceases
me, my estate shall be distributed as follows:
1. All the rest, residue and remainder of my estate shall be divided into
two equal shares, and one share shall be paid to my son, GREGORY D. DIE~, and the
other share shall be paid to my son, JEFFREY D. DIE~. In the event either of my
aforesaid children should predecease the survivor of my spouse and me, his share
shall be paid to his surviving issue, per stirpes, or in default of such issue, shall be
paid to my remaining child, or to that child's surviving issue, per stirpes, as the case
may be.
4. If no issue of my children survive the survivor of my said spouse
and myself, the remaining undistributed principal and accumulated income shall
be divided into two equal shares and one share shall be paid to my heirs who would
be entitled thereto under the Intestate Laws of Pennsylvania in effect at the death
of the survivor of myself and my spouse; and the other share shall be paid to my
spouse's heirs who would be entitled thereto under the Intestate Laws of
Pennsylvania in effect at the death of the survivor of myself and my spouse as if
my spouse had then died Intestate.
;3. C}. .e.
11
SIXTH: Trustee may use principal of the trust under Item FOURTH hereof (Marital
Deduction Trust) only for the benefit of my spouse. With the foregoing exception my Trustee may
use principal from the trust under Item FIFTH hereof (Residue Trust) for the benefit of my spouse
and issue as that Trustee deems necessary:
A. To meet the expense of any accident, illness or other emergency befalling
any of them;
B. For maintenance, support and education (including college and graduate
school);
C. To pay funeral expenses, including the cost of a grave marker and perpetual
care of the grave.
Any principal used for the benefit of my issue shall be charged as an
advancement from his or her family's share of the trust. Further, any invasion on behalf of any
issue cannot exceed the amount that would be allocated to his or her family's share of such trust.
Notwithstanding the foregoing, the power to consume, invade or
appropriate property for the benefit of my spouse and issue shall be limited by ascertainable
standard relating to health, education, support or maintenance within the meaning of subparagraph
(a) of Section 2041 (b)(1) of the Internal Revenue Code of 1954 or any similar provision which
may be in effect at the time of my death so that such power will not constitute a general power of
appointment.
SEVENTI-I: I appoint my Trustee as Guardian to hold for minors all property payable by
law to a guardian appointed by my Will and use the same for the minor's maintenance and
education, either directly or by payment to any person selected to disburse it, whose receipt shall
be a complete acquittance therefor. All unexpended income and principal shall be paid to the minor
at majority. For purposes of this Will, majority shall be construed to be when the individual attains
the age of twenty-five (25) years.
EIGHTH: No provision of this Will is intended to exercise any power of appointment,
including any power of appointment granted to me by my spouse's estate planning or other
documents.
NINTH: All taxes, interest and penalties thereon payable by reason of my death with
respect to property comprising my gross estate, whether or not passing under this Will, shall be
paid from the principal of my residuary estate under Item FOURTH c.l., provided however, that
funds of my Trust created herein may be used to pay taxes, interest and penalties attributed to such
trust assets.
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TENTH:
No interest of any beneficiary under this Will or any codicil hereto shall be
subject to anticipation or voluntary or involuntary alienation, and the personal receipt of such
beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless otherwise
provided herein.
ELEVENTH: In addition to powers given them by law, my Executor and Trustee and their
successors and any guardian acting hereunder shall have the following discretionary powers
applicable to all real and personal property held by them, effective without court order and until
actual distribution:
A. To retain all property received by them including the stock of any
corporate fiduciary acting hereunder, provided such property remains productive;
B. To invest in all forms of property without restriction to investments
authorized to fiduciaries, so long as such investments are productive;
C. To join in any incorporation, partnership, recapitalization, merger,
reorganization or voting trust plan; to delegate authority with respect thereto; to
deposit investments under agreements and pay assessments; and generally to
exercise all rights of investors;
D. To compromise controversies;
E. To exchange or sell for cash, property or credit, publicly or privately,
or to lease, even for a term exceeding five (5) years or the duration of the trusts
hereunder, without liability on the purchasers or lessees to see to application of
the consideration, and to give options for these purposes without obligation to
repudiate them in favor of a higher offer;
F. With respect to my residuary trust under Item FIFTH hereof, to allocate
items of receipt or disbursement between income and principal as they deem
equitable regardless of the character given such items by law;
G. To apply income or principal to which any beneficiary is entitled
directly for his or her maintenance and support should they deem such beneficiary
incapable of receiving the same by reason of age, illness or any infirmity or
incapacity, or to pay the same to such person as they select to disburse it, whose
receipt shall be a complete acquittance therefor, without the intervention of any
guardian;
H. To borrow money, including the right to borrow from any corporate
fiduciary acting hereunder, and mortgage or pledge as security;
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I. To hold investments in the name of a nominee;
J. To distribute in cash or kind or partly in each at valuations fixed by
them;
K. To assume continuance of the status of any beneficiary with reference
to marriage, divorce, illness, incapacity or other change in the absence of informa-
tion deemed reliable without liability for disbursements made on such assumption;
L. To elect to value my gross estate for Federal estate tax purposes as of
the date of my death or as of the alternate valuation date as allowed for such purposes,
and to claim as income tax deductions expenses that would otherwise qualify as
estate tax deduction and other elections allowable under law;
M. Except to the extent necessary in order that the trust under Item FOURTI-I
hereof qualify for the marital deduction allowable under the Internal Revenue Code,
it shall not be necessary to segregate investments as belonging to a particular trust
or share therein and all interests may be held in undivided form in a single fund from
which proportionate distributions are made based on current reappraisals;
N. To merge any similar trust established by my spouse where the terms
of the same are identical;
O. To make income or principal distributions during the course of adminis-
tration of my estate or trust created hereunder;
P. In the event that I am the beneficiary of a qualified terminal interest
trust and the same is taxable in my estate, I direct that my Executor shall seek reim-
bursement from said trust for all taxes due by my estate because of the inclusion of
such trust in my estate, said computation of taxes due to be computed by taking
taxes owed by my estate and such property included therein as compared to the taxes
my estate would owe in the event said property were not taxable in my estate; and
Q. To undertake any and all acts deemed necessary and proper by it for the
proper and advantageous management of any trust and the settlement of my estate.
TWELFfH: No fiduciary who is a beneficiary of my residuary trust created in Item
FIFTII hereof shall participate in the exercise of any discretionary power to use the principal
thereof for the benefit of any person or to apportion or allocate items of charge or credit between
principal and income of such trust. Additionally, no fiduciary named herein shall participate in
any discretionary decision to invade or use the principal of any trust hereby created for his benefit
or for the benefit of his issue and in addition no fiduciary named hereunder shall enter into any
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reciprocal arrangement with any other fiduciary to make such discretionary distributions. No
fiduciary named herein shall have any power with regard to the administration of a trust created
hereunder if such power would cause the trust to be includible in his or her estate for federal estate
tax purposes.
THIRTEENTH:
Any person, other than my spouse, who shall have died within
thirty (30) days of my death, shall be deemed to have predeceased me. If my spouse and I die
simultaneously, or under such circumstances that the order of our deaths cannot be established by
proof, my spouse shall be deemed to have survived me. Any person (other than myself) who shall
have died at the same time as any then recipient of income or in a common disaster with such
beneficiary, or under such circumstances that it is difficult or impossible to determine who died
first, shall be deemed to have predeceased
FOURTEENTH:
I appoint my spouse, GEORGE D. DIEHL, as Executor of and as
Trustee under this my Will. In the event my said spouse cannot act or continue to act as Executor
and/or Trustee for any reason, I appoint my two sons, GREGORY D. DIEHL and JEFFREY D.
DIEHL, to act in his place. No fiduciary acting hereunder shall be required to post bond or enter
security in any jurisdiction.
FIFTEENTH:
My Corporate Fiduciary, if any, shall receive compensation for the
performance of its functions hereunder in accordance with its Schedule of Fees in effect from time
to time during the period over which its services are performed.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~y of
August, 1993, to this and the preceding five (5) pages, and I have also placed my initials on each
preceding page for better identification and greater security.
8~E/ry J~~~a /
(SEAL)
Signed, seal~, published and de~lared by the above-named Testatrix, BETTY 1. DIEHL,
as a~d for her Last WIll and Testament, In the presence of us, who at her request, in her presence
and In the presence of each other, have hereunto subscribed our names as witnesses.
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