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Home My WebLink About01-0599 Estate of. Patricia Lick Sieck also known as Patricia L. Sieck PETITION FOR PROBATE and GRANT OF LETTERS 0)\ -D\ - 5~ No. To: Register of Wills for the Deceased, County of Cumberland in the Social Security No. 182-22-5239 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated March 1 and codicil(s) dated September 11, 1998 named ,19~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h er last family or principal residence at 51 South Terrace. Wormleysburg. PA 17043 (list street, number and muncipality) Decendent, then 77 years of age, died May 27 at Harrisburg Hospital, Harrisburg, Dauphin County. Pennsylvania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: Cumberland County, Pennsylvania , :U: 2001 , $ $ $ $ 850,000.00 n}a n a 300.000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c. La.; administration d. b.n.c. La.) theron. ~ '" 'V' u c .., ~3 ..,... 0::'" c -00 c:"O ~''::: 3~ "'4-0 ;;0 Oi c OIl Vi GWJs-L Charles Lick Sieck 1700 South Dixie Highwa~. Suite 203 Boca Raton, Florida 334 2 OATH OFPERSONAL REPRESENTATIVE I J S8 .' ~ OQ' ::: Cl ... l:: ~ ~ ;::t,. ;)0 S 206 /S"2- JI r I~ eJ No. 21 - 01 - 599 Estate of PATRICIA LICK SIECK , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW JUNE 26, lt1J-2.illl1, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated wi 11 dated March 1, 1987 Cod i c i 1 dated September described therein be admitted to probate and filed of record as the last will of 11, 1998 PATRICIA LICK SIECK a/k/a PATRlr.TA I STFr.K TESTAMENTARY CHARLES LICK SIECK and Letters are hereby granted to FEES Probate, Letters, Etc. ......... $ 865.00 Short Certificates(8 ) . . . . . . . . .. $ 74.00 ~:~~ngc~~tio(11' j . . . . . . . . . . . . .. $ 33 .00 Codicil $ 10.50 JCP TOTAL - $ 5.00 Filed .. ~~~.~.? ?'" .~Q9}.... . . .,. .1~J...~ 'h 8!fi:,clll:1 fu._ MARY CLEWIS "7/ rJ Henry W. Rhoads Sup. Ct. I.D. No. 07240 ATTORNEY (SI!P. Ct. J.D. No.) Rhoads & Sinon LLP, P.O. Box 1146 1 South Market Square, Harrisburg, PA 17108-1146 ADDRESS (717) 233-5731 PHONE , Mailed letters and 3 SC to Attorney and 5 SC to Executor on 6-26-01 ....! one, ,:(.; rillS is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as I.oed Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. 'WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~w~,~- Fee for this certificate, $2.00 p 7429159 MAY 3 0 2001 Date .'43_2117 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH NAME Of DECEDENT (f If 51. Middle. L._) I. AGE (l"1Iw-.t &EM ;n t:kxJ BIRT-..cE 1C.oy_ Sla.OI fCle.on CounIry. 77 COUNTY OF DEAl'H v... ::""0 IoWUTAlSWUS._ _.....iod._. 0Mlrced ts-"Yl I.~idowed 17c.0___.. White SUIlIIMNG SPOUSE (11".___ 17It. ....-- IN. ___.. UOTHEHn~~~t'Ibi\!' .._s..__ Did - Mini .....1 ""'. 51 South Terrace '" Wonnleysburg, Pa 17043 MIHEA.._IFnI......... LI"'I I Al ton W. Ll.ck INPONMHT'._ (T,'-'lIlll Charles L. Sieck METltllD OF _. ___0 N_nllAlUNO_(SII...CIy""""._.lip~ . 6638 Las Flores Drive Boca Raton, Fla 33433 Pl.ACE OF 0ISP0SlTl0H. _ole-. c--.y LOCArIOH.~ _.llpCoclo orOlhot ..... E OR PE_ ACTING AS SUCH 2 2001 NSE NUloIlIER .011654-L ~==~~:::..... -~mrlIJ-"- - '___Z4-2lI_IIo_by OF DEATH -------_. <")" ~ ~._ VY"?-:> M. 17. MIlT t: enlet 1M........ iniUrillOI-~whichceuMdlhl death_ 00 nail"" 1M rnode 01 <tying. such ucatCliacOtrapiralof'y ."est.1hodI or Matt lailuf.. ~...,__on~.. Aut fu rt- Sf) ~ f7; ~ ~~ (' ~lOtoR~~ ~ ~lOtoR~&leHC: OFt.' DATE PlIONOUHCED OEAIlIMonlll. Ooy. _I ?' -2-~- 0 I """ CASE REFERRED TO MEDICAl. ElCAM .....0 ...)if lb. c. d. CUE 10 lOR AS A CONSEOUEHCE Oft IWIT': 0lIlIf..-_--........_.... ....-....-...._....IoMRTI. Ik.~N~ ~T , ,- _AU1OPllVF_ MANNER Of DEATH MaIlABLE PAIOlIlO ftf- COMPl.ETlON 01' CAUSE 0 OF DEAl'H1 -.. - -- 0 Pencling- 0 ... 0 ...r'/.- '1'000 ...0 - 0 CoukI noli be del:enNMd 0 DATE Of" tNJURY ,_.Day. -, Tlwe OF INJURY lllJUAVttl~ IlESCfUlIE_lNJURV~D. ... 0 ... 0 -- ..... __Co...."",_, -ceRTIFYING PHYSICIAN (Ptlysoen cettttylOQ cause ~ dHIh ~ anoIhef pt'lySlC.aR has pr~ dealh ana c~ Ilem 231 ,.........01.,. 1&nowIlIcIge. ....occ...........IbeCAUM{..and"'.n.............. ....................................... ... ... PlACE OF INJUf'V - AI hOme. tarm. .,Nt. faclOry, oMce building. ~. ,Sp.::"vl _. 1~/cXi//1 o ~ - -~ -- -- *f'tIIIONOt _INO AND CUtTWYINQ PHVSDAN .PhVSC*' tnh pl'QnOU(l(II'oO oe.alh MId cenaIytnQ IOcause ~ (leath) .,............'kno..... ....occ.....n41........... date. MdptK.. and.... ...,....c.......).nd lMnnet'.................... '1IEIllCAL EllAMlNERICORONEII On" bula of ..amtnetlon endIor in...U..Iion. tn my opinion. deal" occurred at.he time. da'e, and piKe. ~ due 10 the CauM(.) and ........,.......... . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . , , . . . , . . . . . . . , . . . . . . . . . . . . . . . . . . , . . . . . . . 31.. -I RE~AT~~ 33 ~ ... OATEFlLfD_o... _, 34. LAST WILL AND TESTAMENT OF PATRICIA LICK SIECK I, PATRICIA LICK SIECK, a resident of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes") , whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor first out of the property passing under ITEM IV of this Will and second, if, only if and only to the extent that said property is not sufficient, out of the property passing under ITEM VI of this Will as an expense and cost of administration of my estate; Provided, however, that if any property held in any testamentary or inter vivos trust created by my husband, CHARLES AUGUST SIECK, JR., ("My Husband"), is includable in my estate for purposes of any Death Tax and the following amount is not otherwise paid to my estate as a result of the includability of such property, then the amount of such Death Tax fairly attributable to the inclusion of such property in my estate for purposes of such Death Tax shall be paid out of such property or by the recipients of such property; and, if such amount is nevertheless paid by my Executor, I direct my Executor to obtain reimbursement or contribution for such amount. Otherwise, my Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the " provisions of this Will; provided, however, that I specifically decline to exercise any power of appointment given to me in any Will, Codicil, Agreement of Trust or other instrument executed by My Husband. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to My Husband, if he survives me. If he does not survive me, I give such articles to my son, CHARLES LICK SIECK, if he survives me. If he does not survive me, I give such articles to my son, SCOTT LICK SIECK. ITEM IV: I give, devise and bequeath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the application to my estate of the unified credit against federal gift and estate tax (the "Unified Credit"), after deducting therefrom the value, for federal estate tax purposes, of (a) assets included in my federal gross estate which pass or have passed other than under the terms of this Will and which will utilize a portion of the Unified Credit, (b) any bequests under the preceding ITEMS which will utilize a portion of the Unified Credit and (c) adjusted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income therefrom and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of the Unified Credit Trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, Page 2 of 10 pages " support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust to my son, CHARLES LICK SIECK, if then living, or, if not, then to my then living issue, per stirpes; provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the age of forty-five (45) years, my said son's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, to be held, administered and disposed of as a separate trust estate in accordance with ITEM V (the "Scott Lick Sieck Trust") . ITEM V: My Trustee shall have, hold, manage, invest and reinvest the assets of the Scott Lick Sieck Trust, collect the income therefrom and (a) My Trustee shall pay to or for the benefit of my son, SCOTT LICK SIECK, the net income derived from said trust in installments not less frequently than quarterly and such amounts of the principal, as in the sole discretion of my Trustee, may be necessary for my said son's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. (b) If at the time of the creation of said trust, my said son shall have then attained an age set forth below or if my said son shall thereafter attain such age, my Trustee shall distribute outright to my said son the fractional portion of the then remaining principal of said trust set forth below: Age Fractional Share 30 years 35 years 40 years 45 years One-fourth One-third One-half Balance then remaining Page 3 of 10 pages (c) If my said son shall die before final distribution of the assets of said trust is made, the then remaining principal and any undistributed income of said trust shall be distributed to his then living issue, per stirpes, or, if none, then to such persons, and in such proportions, as would be entitled to my estate had I then died intestate, a resident of the Commonwealth of Pennsylvania. ITEM VI: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, wherever situate, not disposed of in the preceding portions of this Will, to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (the "Qualified Terminable Interest Property Trust", herein referred to as the "QTIP Trust"). My Executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property passing under this ITEM treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes. If my Executor elects to qualify a portion rather than all or none of the property passing under this ITEM, my Trustee may hold and maintain such elected portion of the property as a separate trust estate and hold and maintain the balance of the property governed by this ITEM as a separate trust estate or my Trustee may hold and maintain the elected portion and the balance of the property governed by this ITEM as a single trust estate. Each such separate trust estate (or if there is a single trust estate, then the single trust estate) shall be held in trust for the following uses and purposes. My Trustee shall have, hold, manage, invest and reinvest the assets of each such trust, collect the income therefrom and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of each such trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the Page 4 of 10 pages principal of each such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. Upon the death of My Husband, my Trustee shall distribute any undistributed income of each such trust to My Husband's estate. (b) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal of each such trust to my son, CHARLES LICK SIECK, if then living, or, if not, then to my then living issue, per stirpes; provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the age of forty-five (45) years, my said son's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, to be held, administered and disposed of as a separate trust estate in accordance with ITEM V (the "Scott Lick SieckTrust"); Provided, however, my Trustee shall prior to making any such distribution pay to the estate of My Husband out of the principal of each such trust an amount equal to any increase in inheritance, estate and similar taxes becoming due by reason of My Husband's death ("My Husband's Death Taxes") fairly attributable to the inclusion of any of the assets in such trust in My Husband's estate for purposes of My Husband's Death Taxes, so that My Husband's Death Taxes in excess of said amount do not exceed My Husband's Death Taxes which would have been payable if none of the assets in such trust were includable in My Husband's estate for purposes of My Husband's Death Taxes. ITEM VII: It is my desire that my son, CHARLES LICK SIECK, assume a father-like role with respect to my son, SCOTT LICK SIECK, during the lifetime of my first said son and in his Last Will and Testament. It is my desire that my first said son only act in such manner as he, in his sole discretion, deems to be in the long run best interest of my second said son. It is Page 5 of 10 pages my sincere belief that the foregoing will be the best for my second said son in the long run. ITEM VIII: It is my intention to conform to the provisions for the allowance of the marital deduction for federal estate tax purposes. I therefore direct that any provi- sions of this Will notwithstanding, the powers granted herein to my Executor and Trustee shall be construed in accordance with said intention and shall not be interpreted or exercised so as to disqualify any portion of the QTIP Trust elected by my Executor to qualify for the federal estate tax marital deduction. ITEM IX: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM X: Any person other than My Husband, who shall have died at the same time as I or under such circum- stances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. If My Husband and I shall have died at the same time or under such circumstances that it is difficult or impossible to determine who shall have died first, My Husband shall be deemed to have survived me. Any person other than me who shall have died at the same time as any then beneficiary of income of my estate or a trust created hereunder or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. Page 6 of 10 pages ITEM XI: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, in addition to those powers conferred by law, the following powers to be exercised, without authority from any court, for the best interests of the beneficiaries; subject, however, to the restrictions set forth below as to any portion of the QTIP Trust qualified for the federal estate tax marital deduction: (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so called "legal investments." (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation or depreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal property or interest therein owned by my estate or trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage or pledge any or all real or personal property owned by my estate or trust and to make leases of real or personal property for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes, other taxes or for any other purpose; provided, however, that this provision shall not authorize borrowing from any portion of the QTIP Trust qualified Page 7 of 10 pages for the federal estate marital deduction without adequate interest and security. (g) From the same source as from which Death Taxes are to be paid in accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses; provided, however, that no such costs, Death Taxes, expenses or charges in connection with the administration of my estate shall be paid from any portion of the QTIP Trust qualified for the federal estate tax marital deduction. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To abandon, compromise, settle, arbitrate, payor otherwise deal with claims in favor of or against my estate. (m) To select, employ and compensate any person, firm or corporation engaged in rendering investment counsel advice to advise my Executor or Trustee in making investments, managing securities or making decisions concerning the purchase, retention, sale or other disposition of any part of my estate or trust; and to select, employ and compensate any attorney or firm of attorneys to render legal services to my Executor Trustee with respect to my estate or trust. (n) Only property which is fully eligible for the marital deduction for federal estate tax purposes shall be assigned to the portion of the QTIP Trust qualified for the federal estate tax marital deduction. Notwithstanding anything to the contrary contained in this Will, my Trustee shall not retain beyond a reasonable time or invest in, as an asset of any portion of the QTIP Trust elected to qualify for the federal estate tax marital deduction, any property which may at any time be or become unproductive. ITEM XII: In the settlement of my estate: (a) My Executor shall not be personally liable for loss to my estate or to my spouse's estate or to any beneficiary of either estate resulting from my Personal Representative's decision made in good faith whether or to what extent to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of certain "qualified terminable interest property" treated as having passed to my spouse in order to qualify for the federal estate tax marital deduction; nor, as a result of such decision, shall any compensating adjustments be made. Page 8 of 10 pages . . (b) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such elec- tion, shall any compensating adjustments be made. (c) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Personal Representative's decision made in good faith to use a particular valuation date; nor, as a result of such decision, shall any compensating adjustments be made. (d) My Executor shall not be personally liable for any loss to my estate or to any beneficiary to my estate resulting from any other decision or election made by my Executor in good faith; nor, as a result of any such decision or election, shall any compensating adjustments be made. ITEM XIII: If there should be established hereunder or by My Husband, either in his Last Will and Testament or by inter vivos Deed or Agreement, trusts similar to the trusts herein established for the benefit of my issue, my Trustee herein shall have the right and power to merge trusts herein established with similar trusts for the same beneficiaries established hereunder or by My Husband and to operate each of the merged trusts as a single trust. ITEM XIV: I hereby nominate my son, CHARLES LICK SIECK, to be the Executor of my estate. If for any reason he should fail or cease to act, I nominate DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, to be my Executor. All references in this Will to my "Executor" shall also refer to any successor Executor. ITEM XV: I hereby appoint my son, CHARLES LICK SIECK, as Trustee of any trust created hereunder. If for any reason he should fail or cease to act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, as my Trustee. All references in this Will to my "Trustee" shall also refer to any successor Trustee. ITEM XVI: Any Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for its services in accordance with its Page 9 of 10 pages standard schedule of fees in effect when the services are rendered. ITEM XVII: In the event that for any reason on the date of any distribution of income or principal from my estate or any trust created hereunder there is not a then living beneficiary thereof, then such distribution shall be made to such persons, and in such proportions, as would be entitled to my estate had I then died intestate, a resident of the State of Florida. IN WITNESS WHEREOF, I have hereunto set my hand and seal and do hereby declare this instrument to be my Last Will and Testament, this ~ day of ~~ , 1987. &~J~~ Patricia Lick Sieck (SEAL) We, the undersigned, do hereby certify that the foregoing instrument, consisting of this and the preceding nine (9) typewritten pages, was signed, sealed, published and declared by PATRICIA LICK SIECK, the Testatrix, to be her Last Will and Testament, in our presence. Residing at:v~ ,PCL at: ~k~'(~ Residing Page 10 of 10 pages STATE OF FLORIDA COUNTY OF ~fOuM~D We, the Testatrix and the Witnesses, respectively, whose names are signed to the foregoing instrument, having been sworn, do hereby declare to the undersigned officer that the Testatrix, in the presence of the Witnesses, signed said instrument as her Last Will and Testament, that she signed voluntarily, that each of the Witnesses, in the presence of the Testatrix and of each other, signed said Will as a Witness and that to the best of the knowledge of each Witness, the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Subscribed and sworn to before me by PATRICIA LICK SIECK, the Testatrix, and by Io A 'I E,. f) j) ""8 II " r 1-,. .Tn. and I)"u<"'~;"" 11. ()o(.)!flJu~!, the Witnesses, on this ~ day of /J1~ , 1987. / ~/~ C/UV..i d.. c /-v&- Notary "'Public My Commission Expires: NOTARY PUSlIe STATE OF FlORIOA ~y COMMISSION EXP. OCT 15,1908 BO~DED THRU GEnERAL INS. U~D. ."'!jiU1{!J1,l, ....\i(jl;~L) ',' .(~'ii>-' .; ".;.;" . >::*l cf~' --: .,,::;~:... ,,~!'~',<' i'.-:; f -_.: ~-~,J co,t'i1!1i' ," ", ~- v .~ '.. " FIRST CODICIL TO LAST WILL AND TESTAMENT OF PATRICIA L. SIECK I, PATRICIA L. SIECK, a resident of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be the First Codicil to my Last Will and Testament dated March I, 1987. I hereby add the following ITEM III-A to my said Will: "ITEM III-A: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my dear friend MARTY KNERR, if she survives me." I hereby add the following ITEM III-B to my said Will: "ITEM III-B: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my dear friend KAREN S. DAVIS, if she survives me." I hereby add the following ITEM III-C to my said Will: "ITEM III-C: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my brother- in-law, JOHN PERRY SIECK, and sister-in-law, CAROLYN LEE SIECK, if they survive me, or, if they do not survive me, then to the survivor of them, if living." In all other respects, I ratify and confirm all of the provisions of my said Will. IN WITNESS WHEREOF, I have hereunto set my hand and THE REST OF THIS PAGE INTENTIONALLY LEFT BLANK Page 1 of 2 pages r '/ ,. t1' ,.. . seal and do hereby declare this instrument to be the First Codicil to my Last Will and Testament, this II day of 'j ~l\.L , 1998. / ~,;C ~<\. .~~/~~ Patricia L. Sieck (SEAL) We, the undersigned, certify that the foregoing instrument, consisting of this and the preceding one (1) page, was signed, sealed and published and declared by PATRICIA L. SIECK, the Testatrix, to be the First Codicil to her Last Will and Testament, in our presence. ~~~'= ~~ " p j ( ~('1 V~ ~ Residing at: ~~0\ ~,,;.~ p,,~k. )f:c, Residing at: Page 2 of 2 pages 21 - 01 - S99 Register of Wills of Cumberland County I Pennsylvania OATH OF SUBSCRIBING WITNESS Estate of Patricia L. Sieck No. also known as Patricia Lick Sieck , Deceased CHARLES L. SIECK a subscribing witness to the codicil presented herewith, being duly, qualified according to law deposes and says that he was present and saw the above Testatrix sign the same and that he signed as a witness at the request of Testatrix in her presence and in the presence and' witness. Cha es L. Sieck 1700 South Dixie Highway, Suite 203 Boca Raton, Florida 33432 (Address) My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of Instrument(s) at time of notarization. Form RW-' 2 (O.uphin County - Rev. 9/92) 390630.1 . -~:<..'" Register of Wills of Cumberland County, Pennsylvania OATH OF NON-SUBSCRIBING WITNESS Estate of Patricia Lick Sieck No. 21 - 01 - 599 also known as Patricia L. Sieck I Deceased HENRY W. RHOADS a subscriber hereto, being duly qualified according to law, deposes and says that he was familiar with the signature of Patricia L. Sieck I testatrix of the codicil presented herewith, and that such subscriber believes the signature on the codicil is in the handwriting of Patricia L. Sieck to the best of such subscriber's knowledge and belief. One So th Market Square Harrisb g, PA 17101 before me this ~ (n d day of ~Y\e _ ,2001 Lrrk:r:rPg!fJ~ ~~e&% Form RW-12 IDauphin County. Rey. 9/92) 390866.1 ~ CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Patricia Lick Sieck Date of Death: May 27, 2001 Will No. 5990f2001 Adm. No. To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court F r? served on or mailed to the following beneficiaries of the above-captioned estate on _,2001. ~ Address Charles Lick Sieck Scott L. Sieck Karen S. Davis Marty Knerr John Perry Sieck Carolyn Lee Sieck 1700 South Dixie Highway, Suite 203, Boca Raton, FL 33432 Apt. 1015,6899 Town Harbor Boulevard, Boca Raton, FL 33433 19 Tuscany Court, Camp Hill, P A 170 11 ~ 12 Kensington Square, Mechanicsburg, P A ~ ,? 0 S'o - "2. 3 " PO Box 155, Mechanicsburg, P A 17055 PO Box 155, Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N Ex e ti ns Dat~c7 ,2001 Signature: Name: Address: Telephone: Charles L. leek 1700 South Dixie Highway Suite 203 Boca Raton, FL 33432 (561) 395-5595 Capacity: X Personal Representative Counsel for Personal Representative 392027.1 ROBERT H. LONG, JR." SHERILL T. MOYER JAN P. PADEN RICHARD B. WOOD LAWReICE B. ABRAMS III" J. BRUCE WALTER JOHN P. MANBECK FRANK J. LEBER PAUL A. LUNDEEN JACK F. HURLEY, JR. DAVID B. DOWLING DAVID F. O'LEARY DAVID O. TWADDELL CHARLES J. FERRY STANLEY A. SMITH JENS H. DAMGAARD" DRAKE D. NICHOLAS THOMAS A. FRENCH DEAN H. DUSINBERRE DONNA M.J. CLARK CHARLES E. GUTSHALL PAUL F, WESSELL SHAWN D. LOCHINGER JAMES H. CAWLEY DEAN F. PIERMATTEI KENNETH L. JOEL DEBRA M. KRIETE TODD J. SHILL LORI J. McELROY THOMAS J. NEHILLA KEVIN M. GOLD CARL D. LUNDBLAD JAMES E. ELLISON RICHARD E. ARTELL ROBERT J. TRIBECK TIMOTHY J. NIEMAN PAUL J. BRUDER, JR. JOANNE BOOK CHRISTINE SUSAN E. SCHWAB AMY J. MENDELSOHN" MICHAEL W. WINFIELD" KATHRYN G. SOPHY STEPHANIE E. DIVITTORE KIMBERLY L SNELL-ZARCONE KATHLEEN D. BRUDER -ALSO ADMITTED TO THE FLORIDA BAR "ALSO ADMITTED TO THE MARYLAND BAR RHOADS a SINON LLP ATTORNEYS AT LAW TWelFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL FRANK A. SINON HENRY W. RHOADS JOHN C. DOWLING R. STEPHEN SHIBLA PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 232-1459 EMAIL dwieseman@rfloads-sinon.com WEB SIT E : www.rhoads-sinon.com DIRECT DIAL NO. 231-6671 AUGUST 24, 2001 FILE NO. 5893/02 Re: Estate of Patricia L. Sieck File No.: 0599-2001 Mary C. Lewis, Register of Wills County of Cumberland Cumberland County Courthouse 1 Courthouse Square Carlisle, P A 17013 Dear Ms. Marfizo: Enclosed is a check in the amount of $75,000.00 representing payment on account of Pennsylvania Inheritance Tax for the Estate of Patricia L. Sieck, file number 0599-2001. We are making payment within three months of Mrs. Sieck's death (May 27, 2001) in order to qualify for the 5% discount for early payment. Kindly time-stamp the enclosed copies of this letter. Should you have any questions regarding the enclosed payment, please do not hesitate to contact the undersigned. Very truly yours, RHOADS & SINON LLP n ~: (', ~/,Jn\flIAf'I'A . .LUL...I.t,f v~'- aria L. . ieseman Legal Assistant Enclosure cc: Charles L. Sieck, Executor Henry W. Rhoads, Esq. 398933.1 TELEPHONE (717) 843-1718, FAX (717) 232-1459 YORK: AFFILIATED OFFICE: LANCASTER: STE. 203, 1700 S. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (561) 395-5595, FAX (561) 395-9497 TELEPHONE (717) 397-4431, FAX (717) 232-1459 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RHOADS & SINON LLP ONE SOUTH MARKET SQUARE POBOX 1146 HARRISBURG, PA 17108-1146 -------- fold ESTATE INFORMATION: SSN: 182-22-5239 FILE NUMBER: 21-2001- 0599 DECEDENT NAME: SIECK PATRICIA LICK DATE OF PAYMENT: 08/24/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: OS/27/2001 NO. CD 000197 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $75,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHARLES L SIECK C/O RHOADES & SINON LLP CHECK# 107 SEAL INITIALS: SK RECEIVED BY: $75,000.00 MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV. 1500 EX + (6-00) . I' tOMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECE- DENT CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Sieck, Patricia Lick DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) OS/27/2001 12/07/1923 (IF APPliCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ 1. O'iginal Return 4. Umited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Utigation Proceeds Received ~ 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a living Trust Attach a copy of Trust) 10. ~pousal Poverty Credit (date of death between 12-31-91 and 1-1-95) /~- FILE NUMBER 21 COUNTY CODE e-, OFFICIAL USE ONLY 'J3Cf-tJ. SOCIAL SECURITY NUMBER 2001 YEAR 0599 NUMBER 182-22-5239 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 3. Remainder Return o (date of death prior to 12-13-82) ~ 5. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~.,.,. '-.;\..1 ,..". ".,"'- ::$::;; 270, 00~'1".60 870,402.98 85,604.91 .J'::' 128,513.88 (8) 22,464.39 2,427.42 (11) (12) (13) (14) SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal lax rate, or transfers under Sec. 911S(aX1.2) O. OOX.O .00 (15) 16. Amount of Line 14 taxable at lineal rate 1,254,630.96x.0 .045 (16) 17. Amount of Line 14 taxable at sibling rate O. OOx .12 (17) 18. Amount of Line 14 taxable at collateral rate 75, 000.00 x .15 (18) 19. Tax Due (19) 20. xi] IHeK'HealIIDtil.Uh_mm$Q\I,UwOl'lftiUliU)i'.lmMnl tijJ$_tt.l"'lji~Yiftfb.[]~ijij]~~$ppi.i.,j.:CQijijQif#ljij;t.UH.~tki:.~mQl.ptR$ttEti.'l'Qi NAME COMPLETE MAiliNG ADDRESS Henry W. Rhoads, Esquire P. O. Box 1146 FIRM NAME (If Applicable) Harrisburg, PA 17108 Rhoads & Sinon LLP TELEPHONE NUMBER (717) 233-5731 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) '"T"1 ......OFFICI~ ~E ONLY :3 ~, 1,354,522.77 24,891. 81 1,329,630.96 1,329,630.96 0.00 56,458.39 0.00 11,250.00 67,708.39 ..:.:>.:............:<.:...../../iii:#$~..$.tl~tOAN$.W~.AQ/Qw.;:$':tl'ON$'ON~:4.Ai~(t.CH~ogMAtJii;;(:';;':::<':':"""":""'" .... 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Unes 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Unes 9 & 10) 12. Net Value of Estate (Une 8 minus Une 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Une 13) I --" -0 N lJJ 1.0 o PA 15001 NTF 29755 Copyright 2000 Grealland/Nelco LP - Forms Software Only ~. PA RFV -1500 EX (6-00) . J D' d .' C I e e Page 2 ece ents omplete ress: STREET ADDRESS 51 South Terrace CITY I STATE I ZIP Wormleysburg PA 17043 Add Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 67,708.39 0.00 75,000.00 3,385.42 Total Credits (A + 8 + C) (2) 78,385.42 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Une 5 + SA. This is the BALANCE DUE. ...............<.....<...............<::...:............:~:~.;.:~~:;~~::;?1;:~:~~c:;1.~~~~,~,~,:1.~~~;..:~,:0................."""... ;:::::;:;:;:::::;:::::::::;:::::;:::;:::::::::::::::::;:::::;:::::;:;:::;:::::::::::::::::::::::::;:::::::::;::::::;:; ...... :.:.'.:.:.:.:.:.:.:.;.:.:.;.:.'.:.:.'.:.:.:.:::::::::::::::::::::::::::;::;:;:;:::;:;:;:;:;:;:;:;:::::::::;:;:::;:: ::::::::::::::::::::::;:;:::::.:::;:::::;::::::::::::::::::::::::;:::;::;:;:;:;:;:::;:;:::;:;:;:::::::::::;:;::::::;:;:.:;:.;.:.:........ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. (3) 0.00 (4) 10,677.03 (5) (SA) 0.00 (58) 0.00 Did decedent make a transfer and: a. retain the use or income of the property transferred; ....................................... b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have exami ed this return\ including accompanying schedules and statements, and to the best of my knowled d belief, it is true, rrect and complete Declaration OT preparer other than the personal representative is based on information of which ar as an k ~ e. SIG UR R RE ONSI FOR F NG RETURN DAT 7... 7 0 L.. Ves No ~ ~ B ~ o Raton, FL 33432 L- ADDRESS Rhoads & Sinon LLP, P. O. Box 1146 Harrisburg, PA 17108 .................... ..................................................................................................................................................................'.' ....................................................................................................................................................................... ......... ........ ......... .... ...... F~~d~t~~~td.~~lh~~~f;;il;;;J~iy.l:,994;;ndb~i;;;;.J~~;;;:y,:199i5:W;~I~~.;~t~i;;,p~~~d~nlh~~;;I.~~i~;;~fir;;~~.i;;;:~I~'c;fi~rth~~~;;~rih;;~;;;~i~in9~p~~~;;i~3% [72 P.S. I 9118 (a)(1.1) (i)]. For dales of dealh on or after January 1, 1995, the tax rale is imposed on Ihe nel value of Iransfers to or for Ihe use of the surviving spouse is 0% [72 P.S. 19118 (a) (1.1) (ii)]. The stalule do... not .....mot a transfer 10 a surviving spouse from tax, and Ihe stalulory requiremenls for disclosure of assets and filing a lax relurn are slill applicable even if the surviving spouse is Ihe only beneficiary. For dates of death on or after July 1,2000: The lax rale imposed on the nel value of transfers from a deceased child Iwenly-one years 01 age or younger al death 10 or for the use of a nalural parenl, an adoptive parent, or a slepparenl of Ihe child is 0% [72 P.S. 19118(aX1.2)]. The lax rale imposed on Ihe nel value of Iransfers 10 or for Ihe use of the decedenl's lineal beneliciarles i. 4.5%, excepl as noled in 72.P.S. I 9118(1.2) [72 P.S. 19118(aXl)]. The lax rale imposed on Ihe nel value ollransfers to or for Ihe use of Ihe decedenl's siblings is 12% [72 P.S. 19118(aX1.3)]. A sibling is delined, under Section 9102, asan individual who has alleasl one parenl in common wilh Ihe decedenl, whether by blood or adoption. ..... ... ............................... ............................... . ....................... .............................................................. . . . . . . . . . . . . . . . . .. ....................................... ............. .......................................... o PA150Q2 NTF 29758 Copyrighl2000 GreallandlNelco LP - Forms Software Only REV,-1502 E~+\1-97) e e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Patricia Lick Sieck SCHEDULE A REAL ESTATE FILE NUMBER 21-01-0599 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 knowledae of the relevant facts. Real Drooertv which is iointlv-owned with riaht of survivorshiD must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Real property, 51 South Terrace, Wormleysburg, Cumberland County, PA, more particularly described in Deed dated October 19, 1955, recorded in the Office of the Cumberland County Recorder of Deeds at Deed Book U, Vol. 16, page 98, et seq. See attached appraisal. 270,000.00 TOTAL (Also enter on line 1 Recapitulation) S 270 000.00 (If more space is needed, insert additional sheets of the same size) CoPyri9ht (c) 1997 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) REV-,1SD3 EX4- (1-97) e COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RE I T NT ESTATE OF patricia Lick Sieck SCHEDULE B STOCKS & BONDS FILE NUMBER 21-01-0599 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH See attachment 870,403.98 TOTAL (Also enter on line 2 Recapitulation) $ 870 403.98 (If more space is needed, insert additional sheets of the same size) CoPyrl9ht (e) 199710rm software only CPSyslems,lne. Form REV-1503 EX (Rev. 1-97) e e Form REV-1500 - PA Inheritance Tax Return Estate of Patricia Lick Sieck Attachment To Schedule B - Stocks and Bonds Item Value at number Description Unit value date of death 1 5,996.650 Evergreen High Income Municipal 8.640000 51,811.06 Bond Fund Class B NMPIX) 2 2,311.909 Prudential Municipal Bond Fund High 10.150000 23,465.88 Income Series A (PRHAX) 3 7,299.397 Prudential Municipal Bond Fund High 10.150000 74,088.88 Income Series B (PMHYX) 4 2,030.838 Prudential Municipal Series Fund, 10.200000 20,714.55 Pennsylvania Series, Class A (PMPAX) 5 3,477.051 Putnam Tax Free High Yield Fund, 13.280000 46,175.24 Class B (PTHYX) 6 193 Prudential Monevmart Assets Fund 1.00 193.00 7 2,300 shs. common BellSouth COrD. (BLS) 40.887500 94,041.25 8 1,564 shs. common Enron COrD. (ENE) 53.352500 83,443.31 9 600 shs common FPL Group Inc. (FPU 57.560000 34,536.00 10 Dividend pavable on Item 9 336.00 11 3,000 Van Kampen American Capital Trust 14.325000 42,975.00 Investment Grade FL municioals NTF) 12 Dividend payable on Item 11 201.00 13 60,000 Indian River County, FL Capital 100.626000 60,375.60 Improvement Refunding Revenue Bonds, 5.2%, due 9/1/2001 14 Accrued interest on Item 13 752.22 15 50,000 Nassau County, FL Pollution Control 102.226000 51,113.00 Revenue Refunding Bonds, ITT Rayonier Inc. Proiect, 5.8%. due 6/1/2002 16 Accrued interest on Item 15 1,390.41 17 5,103.51. Smith Barney Money Funds, 1.00 5,103.51 Government Portfolio, Class A 18 11.034 ADRs Allied Irish Banks P .LC. (AIB) 22.127500 244,154.84 19 2,583.7668 shs. MuniYield PA Fund 13.682500 35,352.39 20 Dividend pavable on Item 19 180.86 870,403.98 Printed on 2127/2002 at 10:52 AM ~REV-~508 EX + (1-97) I I I I e SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT D CEDENT ESTATE OF Patricia Lick Sieck FilE NUMBER 21-01-0599 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 VALUE AT DATE (F DEATH DESCRIPTION Allfirst Bank Checking Acct. #00790-3990-1 7,938.84 2 Bank of America Checking Acct. #0030 6936 9446 14,170.21 3 Bank of America Money Market Savings Acct. #0000 5351 2903 2,093.09 4 Citibank NA Bank Deposit Program, Salomon Smith Barney Acct. #80B-00017-18 649 3,799.99 5 Cash balance, Prudential Securities Acct. #044-173085-68 934.78 6 Graves, 2, 3 and 4, Block F, Section 39, Lot 5 of East Harrisburg Cemetery 2,100.00 7 23 items of jewelry See attached appraisal. 32,568.00 8 1995 Mercedes Benz E320 See attached appraisal. 17,000.00 9 Clothing, furniture, furnish- ings, other jewelry and other tangible personal property 5,000.00 TOTAL IAlso enter on line 5 Recaoitulationl S 85 604.91 (If more space is needed, insert additional sheets of the same size) Copyrighl(c) 1997 form software only CPSystems. Inc. Form REV-1508 EX (Rev. 1-97) I REV.15~O ElHP-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECE ENT ESTATE OF patricia Lick Sieck SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-01-0599 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER 1 DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE THEIR R ELA l'-?li~ttj~ Tgo~~g~ ~~~T oAeNeDo V~M~l~TjK Olst~~~SF E R. On December 28, 1985, the decedent created a revocable trust. All of the assets of said trust are included on this return. See attached copy of Trust Agreement. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 0.00 100 0.00 0.00 2 Prudential Securities C/F Mrs. patricia L. Sieck IRA DTD 04/14/97, Acct.#044-R37621-68. Beneficiary: Charles L. Sieck 128,513.88 100 0.00 128,513.88 TOTAL (Also enter on line 7 Recaoitulation) S (If more space is needed, insert additional sheets of the same size) CoPyri9ht (c) 1997 form software only CPSystems, Inc. 128,513.88 Form REV-1510 EX (Rev. 1-97) REV,-1511 E:t+(1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSVLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF patricia Lick Sieck FILE NUMBER 21-01-0599 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. 1. 2. B. 1. 2. 3. DESCRIPTION AMOUNT FUNERAL EXPENSES: Bill Coup Memorial get-together after funeral 796.83 Brachendorf Memorials 689.00 Total funeral expenses from continuation page(s) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State _ Zip 10,728.56 Year(s) Commission Paid: 0.00 Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _ Zip Relationship of Claimant to Decedent 7,500.00 N/A 4. Probate Fees 0.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Mountz Jewelers Appraisal, jewelry 695.00 Total miscellaneous exoenses from continuation paqe(s) 2 055.00 TOTAL (Also enter on line 9 Recapitulation) $ 22 , 4 64 . 3 9 (If more space is needed, insen additional sheets of the same size) Copyright (c) 199710rm software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) , , e SCHEDULE H ~ FUNERAL EXPENSES (continued) ESTATE OF: patricia Lick Sieck ITEM NO 3. 4. 5. FILE NUMBER: 21-01-0599 DESCRIPTION East Harrisburg Cemetery Grave opening and closing French Connection Catering Memorial get-together after funeral Myers-Harner Funeral Home Memorial service Total. (Carry forward to main schedule) . . . $ AMOUNT 1,000.00 2,200.56 7,528.00 10,728.56 ~ SCHEDULE H . ~ MISCELLANEOUS EXPENSES (conti ed) ESTATE OF: Patricia Lick Sieck ITEM NO 10. 11. DESCRIPTION 8. Rhoads & Sinon LLP Reimbursement: Probate fees Advertising Letters Stock eval. Title search Record mortgage satisfaction Travel expense Federal Express Postage Copies Fax Telephone 913 . 50 188.10 12.40 35.00 14.00 18.25 39.75 2.95 20.10 13.00 14.95 9. Register of wills, Cumberland County, PA Short certificates RSR Appraisers & Analysts Appraisal, Wormleysburg PA real property Reserve for final expenses FILE NUMBER: 21-01-0599 Total. (Carry forward to main schedule) . . . $ AMOUNT 1,272.00 33.00 250.00 500.00 2,055.00 RE~ -'1~12 EX + (1-97) e e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN R SIDENT ECEDENT ESTATE OF Patricia Lick Sieck SCHEDULE I DEBTS OF DECEDENT. MORTGAGE LIABILITIES AND LIENS FILE NUMBER 21-01-0599 Include unrelmbursed medical expenses. ITEM NUMBER 1 DESCRIPTION AMOUNT Bethany Skilled Nursing, skilled care 1,021.60 2 3 checks outstanding at date of death 309.78 3 Charles L. Sieck, reimbursement for Special Care services 540.50 4 Cathy Dehaven, Special Care services 52.50 5 Melanie DeMartyn, MA, counseling services 120.00 6 PAWC, 5/21/01 water bill 11.82 7 PPL, 5/25/01 electric bill 29.35 8 Special Care 297.00 9 UGI, 5/23/01 gas bill 17.07 10 Verizon, 5/10/01 telephone bill 27.80 TOTAL (Also enter on line 10 Recapitulation) $ 2 , 427 . 42 (If more space is needed, insert additional sheets of the same size) Copyright (e) 1997 form software oniy CPSystems,lne. Form REV-1512 EX (Rev. 1-97) . . REV;1S13 Elt+(1-97) e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN R SIDENT EC D NT ESTATE OF Patricia Lick Sieck SCHEDULE J BENEFICIARIES FILE NUMBER 21-01-0599 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE 1 Marty Knerr None 25,000.00 2 Karen S. Davis None 25,000.00 3 John Perry Sieck Brother-in-law 12,500.00 4 Carolyn Lee Sieck Sister-in-law 12,500.00 5 Charles L. Sieck 6638 Las Flores Drive Boca Raton, FL 33433 Son 1,254,630.96 ENTER DOLLAR AMTS. FOR DISTRIBUTION~ SHnwN ABOVE ON LN. 15 THRU 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None TOTAL OF PART II - ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (If more space is needed, insen additional sheets of the same size) Copyright (c) 1997 form software only CPSystems. Inc. 0.00 Form REV-1513 EX (Rev. 1-97) e e Estate of Patricia Lick Sieck Decedent's SSN 182-22-5239 " List of Attachments to Pennsylvania Form REV-1500 . 1. Page I, Box 6 - Copy of Will and First Codicil 2. Schedule A, Item 1 - Appraisal of real property 3. Schedu:j.e E, Item 7 - Appraisal of jewelry 4. Schedule E, Item 8 - Appraisal of automobile 5 . Schedule G - Copy of Trust Agreement r-"<. ~_1:_' . -'1"~k:':"~~.' .. _.. ',';:~i __~_ :....:....a..: . _ .'. !".~_ . . ;i;!.~.~' . ~L.:_d ,.-_ .a,,", ~~:_ ~"_'';~ - ~:.:,,"., LAST WILL AND TESTAMENT OF rt: OJ IP Jr PATRICIA LICK SIECK I, PATRICIA LICK SIECK, a resident of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor first out of the property passing under ITEM IV of this Will and second, if, only if and only to the extent that said property is not sufficient, out of the property passing under ITEM VI of this Will as an expense and cost of administration of my estate; Provided, _however, that if any property held in any testamentary or inter vivos trust created by my husband, CHARLES AUGUST SIECK, JR., ("My Husband"), is includable in my. estate for purposes of any Death Tax and the following amount is not otherwise paid to my estate as a result of the includability of such property, then the amount of such Death Tax fairly attributable to the inclusion of such property in my estate for purposes of such Death Tax shall be paid out of such property or by the recipients of such property; and, if such amount is nevertheless paid by my Executor, I direct my Executor to obtain reimbursement or contribution for such amount._ Otherwise, my Executor shall have no duty or Obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which ! may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the e e provisions of this Will~ provided, however, that I specifically decline to exercise any power of appointment given to me in any Will, Codicil, Agreement of Trust or other instrument executed by My Husband. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books,. pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to My Husband, if he survives me. If he does not survive me, I give such articles to my son, CHARLES LICK SIECK, if he survives me. If he does not survive me, I give such articles to my son, SCOTT LICK SIECK. ITEM IV: I give, devise and bequeath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the application to my estate of the unified credit against federal gift and e.state tax (the "Unified Credit"), after deducting therefrom the value, for federal estate tax purposes, of (a) assets included in my federal gross estate which pass or have passed other than under the terms of this Will and which will utilize a portion of the Unified Credit, (b) any bequests under the preceding ITEMS which will utilize a portion of the Unified Credit and (c) adjusted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income t~erefrom and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of the Unified Credit Trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, Page 2 of 10 pages \io- _It_._._ . ..--____.___t 'j support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust to my son, CHARLES LICK SIECK, if then living, or, if not, then to my then living issue, per stirpesJ provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the age of forty-five (45) years., my said son's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, to b~ held, administered and disposed of as a separate trust estate in accordance with ITEM V (the "Scott Lick Sieck Trust"). ITEM V: My Trustee shall have, hold, manage, invest and reinvest the assets of the Scott Lick Sieck Trust, collect the income therefrom and i,.! '(a) My Trustee shall pay to or for the benefit of my son, SCOTT LICK SIECK, the net income derived from said trust in installments not less frequently than quarterly and such amounts of the principal, as in the sole discretion of my Trustee, may be necessary for my said son's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. (b) If at the time of the creation of said trust, my said son shall have then attained an age set forth below or if my said son shall thereafter attain such age, my Trustee shall distribute outright to my said son the fractional portion of the then remaining principal of said trust set forth below: Age 30 years 35 years 40 years 45 years Fractional Share One-fourth One-third One-half Balance then remaining Page 3 of 10 pages . --, ~_u e (c) If my said son shall die before final distribution of the assets of said trust is made, the then remaining principal and any undistributed income of said trust shall be distributed to his then living issue, per stirpes, or, if none, then to such persons, and in such proportions, as would be entitled to my estate had I then died intestate, a resident of the Commonwealth 'of Pennsylvania. ITEM VI: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, wherever situate, not disposed of in the preceding portions of this Will, to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (the "Qualified Terminable Interest Property Trust", herein referred to as the "QTIP Trust"). My Executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property passing under this ITEM treated as "qualified terminable interest property" in order to qualify such portion or all of the. property for the marital deduction for federal estate tax purposes. If my Executor elects to qualify a portion rather than all or none of the property passing under this ITEM, my Trustee may hold and maintain such elected portion of the property as a separate.trust estate and hold and maintain the balance of the property governed by this ITEM as a separate trust estate or my Trustee may hold and maintain the elected portion and the balance of the property governed by this ITEM as a single trust estate. Each such separate trust estate (or if there is a single trust estate, then the single trust estate) shall be held in trust for the following uses and purposes. My Trustee shall have, hold, manage, invest and reinvest the assets of each such trust, collect the income therefrom and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of each such trust to 'My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the Page 4 of 10 pages ---------- e__. principal of each such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. Upon the death of My Husband, my Trustee shall distribute any undistributed income of each such trust to My Husband's estate. (b) Upon the death of the survivor of My Husband and me, my Trustee.shall distribute the principal of each such trust to my son, CHARLES .LICK SIECK, if then living, or, if not, then to my then living issue, per stirpes7 provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the age of forty-five (45) years, my said son's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, to be held, administered and disposed of as a separate trust estate in accordance with ITEM V (the "Scott Lick SieckTrust")7 Provided, however, my Trustee shall prior to making any such distribution pay to the estate of My Husband out of the principal of each such trust an amount equal to any increase in inheritance, estate and similar taxes becoming due by reason of My Husband's death ("My Husband's Death Taxes") fairly attributable to the inclusion of any of the assets in such trust in My Husband's estate for purposes of My Husband's Death Taxes, so that My. Husband's Death Taxes in excess of said amount do not exceed My Husband's Death Taxes which would have been payable if none of the assets in such trust were includable in My Husband's estate for purposes of My Husband's Death Taxes. ITEM VII: It is my desire that my son, CHARLES LICK SIECK, assume a father-like role with respect to my son, SCOTT LICK SIECK, during the lifetime of my first said son and in his Last Will and Testament. It is my desire that my first said son only act in such manner as he, in his sole discretion, deems to be ip the long run best interest of my second said son. It is Page 5 of 10 pages .......---, e e my sincere belief that the foregoing will be the best for my second said son in the long run. ITEM VIII: It is my intention to conform to the provisions for the allowance of the marital deduction for federal estate tax purposes. I therefore direct that any provi- sions of this Will notwithstanding, the powers granted herein to my Executor and Trustee shall be construed in accordance with said intention and shall not be interpreted or exercised so as to disqualify any portion of the QTIP Trust elected by my Executor to qualify for the federal estate tax marital deduction. ITEM IX: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or .other process against said beneficiary. ITEM X: Any person other than My Husband, who shall have died at the same time as I or under such circum- stances' that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. If My Husband and I shall have died at the same time or under such circumstances that it is diff~cult or impossible to determine who shall have died first, My Husband shall be deemed to have survived me. Any person other than me who shall have died at the same time as any then beneficiary of -income of my estate or a trust created hereunder or under such circumstances that it is difficult or' imposs~ble to determine who shall have died first, shall be deemed to have predeceased such beneficiary. Page 6 of 10 pages it - ITEM XI: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, in addition to those powers conferred by law, the following powers to be exercised, without authority from any court, for the best interests of the beneficiaries; subject, however, to the restrictions set forth below as to any portion of the OTIP Trust qualified for the federal estate tax marital deduction: (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so' to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in osuch other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so called "legal investments." (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation or depreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal property or interest therein owned by my estate or trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple t1tle, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in car.rying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage or pledge any or all real or personal property owned by my estate or trust and to make leases of real or personal property for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes, other taxes or for any other purpose; provided, however, that this provision shall not authorize borrowing from any portion of the OTIP Trust qualified Page 7 of 10 pages r' e . ~T . "".. , - for the federal estate marital deduction without adequate interest and security. (g) From the same source as from which Death Taxes are to be paid in accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses; provided, however, that no such costs, Death Taxes, expenses or charges in connection with the administration of my estate shall be paid from any portion of the QTIP Trust qualified for the federal estate tax marital deduction. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. (i) In the discretion of'my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To abandon, compromise, settle, arbitrate, payor otherwise 'deal with claims in favor of or against my estate. (m) To select, employ and compensate any person, firm or corporation engaged in rendering investment counsel advice to advise my Executor or Trustee in making investments, managing securities or making decisions concerning the purchase, retention, sale or other disposition of any part of my estate or trust; and to select, employ and compensate any attorney or firm of attorneys to render legal services to my Executor Trustee with respect to my estate or trust. (n) Only property which is fully eligible for the marital deduction for federal estate tax purposes shall be assigned to the portion of the QTIP Trust qualified for the federal estate tax marital deduction. Notwithstanding anything to the contrary contained in this will, my Trustee shall not retain beyond a reasonable time or invest in, as an asset of any portion of the QTIP Trust elected to qualify for the federal estate tax marital deduction, any property which may at any time be or become unproductive. ITEM XII: In the settlement of my estate: (a) My Executor shall not be personally liable for loss to my estate or to my spouse's estate or to any beneficiary of either estate resulting from my Personal Representative's decision made in good faith whether or to what extent to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of certain "qualified terminable interest property" treated as having passed to my spouse in order to qualify for the federal estate tax marital deduction; nor, as a result of such decision, s~all any compensating adjustments be made. Page 8 of 10 pages ~. ~ - . 11- , (b) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such elec- tion, shall any compensating adjustments be made. Cc) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Personal Representative's decision made in good faith to use a particular valuation date; nor, as a result of such decision, shall any compensating adjustments be made. Cd) My Executor shall not be personally liable for any loss to my estate or to any beneficiary to my estate resulting from any other decision or election made by my Executor in good faith,' nor, as a result of any such decision or election, shall any compensating adjustments be made. ITEM XIII: If there should be established hereunder or by My Husband, either in his Last Will and Testament or by inter vivos Deed or Agreement, trusts similar to the trusts herein established for the benefit of my issue, my Trustee herein shall have the right and power to merge trusts herein established with similar trusts for the same beneficiaries established hereunder or by My Husband and to operate each of the merged trusts as.a single trust. ITEM XIV: I hereby nominate my son, CHARLES LICK SIECK, to be the Executor of my estate. If for any reason he should fail or cease to act, I nominate DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, to be my Executor. All references in this Will to my "Executor" shall also refer to any successor Executor. ITEM XV: I hereby appoint my son, CHARLES LICK SIECK, as Trustee of any trust created hereunder. If for any reason he should fail or cease to act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, as my Trustee. All references in this Will to my "Trustee" shall also refer to any successor Trustee. ITEM XVI: Any Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for its services in accordance with its Page 9 of 10 pages '.:fit8ti1~r-r>>!tlC-'-1L4."'~U_.." .:tt'F_~-P-,tliji:-~~~'f(_~.~~~I:,,~''''''';~'','d~:'''{',~:J~~:ir'.\~:-~i;'; standard schedule of fees in effect when the services are rendered. ITEM XVII: In the event that for any reason on the date of any distribution of income or principal from my estate or any trust created hereunder there is not a then living beneficiary thereof, then such distribution shall be made to such persons, and in such proportions, as would be entitled to my estate had I then died intestate, a resident of the State of Florida. IN WITNESS WHEREOF, I have hereunto set my hand and seal and do hereby declare this instrument to be my Last Will and Testament, this .....:....- day of Jf1~..A,. , 1987. 12 L1./L~'-~ pa*i~ t~" S~c (SEAL) We, the undersigned, do hereby certify that the foregoing instrument, consisting of this and the preceding nine (9) typewritten p~ges, was signed, sealed, published and declared by PATRICIA LICK SIECK, the Testatrix, to be her Last Will and Testament, in our presence. , ~C~/l. :21'-- ri~~.L-i .f t' Residing .t.~ ,A~ '0/ .' . ~ at: ~-1JL'~').~?a...... Residing Page 10 of 10 pages -, e L " ,~". .'....'1: "'~;'~~"''''\';:'o'?!IK''Jj, STATE OF FLORIDA COUNTY OF 13i.'~:.ulti:.il We, the Testatrix and the Witnesses, respectively, whose names are signed to the foregoing instrument, having been sworn, do hereby declare to the undersigned officer that the Testatrix, in the presence of the Witnesses, signed said instrument as her Last Will and Testament, that she signed voluntarily, that each of the Witnesses, in the presence of the Testatrix and of each other, signed said Will as a Witness and that to the best of the knowledge of each Witness, the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~ ,~. ~ pa::e-f.a~ Li~iec ' ~9:tf-!.h. Wit.::: ~ . ,~~ Subscribed and sworn to before me by PATRICIA LICK SIECK, the Testatrix, and by .J(lIJ,,~, ,[J:J) ".,.J.., _"r,r and """oj,,,,t1 /':J",~J.tI~/' the Witnesses, on this -L- day of /)1~ , 1987. /' ,/. /A // /; ~/ ',7- (...I. to. r.t' t. ,~ ......-e*' Notary; ublic My Commission Expires: IOfUY PU!llC ST1.TE or FlO~104 ~Y CD!;HIS~lDH EXP. OCT 15.1~08 E3uoro IHRU GEt.tRAL lIS. U:;O. """41,",/ ,,~..~~($~~~.~'" ," .," ~" . .....:- .~. '" .:. .!~ 0' :.: ;'iJ....r:.',:/ '" .~ '7 .'t....".... t-:..-,~ " .. ;.'" .. . ".";i,! .." ~ . l l, I i , ~ t. e e ..-...._r:....._.....,"'.'....._~.,_,__.~:.._,.,: ...._.., FIRST CODICIL TO LAST WILL AND TESTAMENT OF PATRICIA L. SIECK rc ({)) IPr I, PATRICIA L. SIECK, a resident of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be the First Codicil to my Last Will and Testament dated March 1, 1987. I hereby add the following ITEM III-A to my said Will: "ITEM III-A: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my dear friend MARTY KNERR, if she survives me." I hereby add the following ITEM III-B to my said Will: "ITEM III-B: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my dear friend KAREN S. DAVIS, if she survives me." I hereby add the following ITEM III-C to my said Will: "ITEM III-C: I give and bequeath the sum of Twenty-five Thousand Dollars ($25,000.00) to my brother- in-law, JOHN PERRY SIECK, and sister-in-law, CAROLYN LEE SIECK, if they survive me, or, if they do not survive me, then to the survivor of them, ~f living." In all other respects, I ratify and confirm all of the provisions of my said Will. IN WITNESS WHEREOF, I have hereunto set my hand and THE REST OF THIS PAGE INTENTIONALLY LEFT BLANK Page 1 of 2 pages t, # e e seal and do hereby declare this instrument to be the First Codicil to my Last Will and Testament, this' .I I ,day of ~A\L , 1998. ; ) --' I h.' 1 ".,.......-c, 1.., ,i,J-^-" !. .I _-^' ' Patricia L. Sieck (SEAL) We, the undersigned, certify that the foregoing instrument, consisting of this and the preceding one (1) page, was signed, sealed and published and declared by PATRICIA L. SIECK, the Testatrix, to be the First Codicil to her Last Will and Testament, in our presence. '-()~~.~~. ~ -P ~ J~ ('- Jt.( '7. ~~ (?-A 7\. ,_ p,.f.-_ ) f: L . Residing at: Residing at: Page 2 of 2 pages ...,P"y .., e e 0IWGR-8 RSR A raisers & Anal sts APPRAISAL OF A SINGLE FAMILY RESIDENCE L 0 CAT ION' :51 South Terrace Road Wormleysburg Pa 17043 CLIENT : Charles Sieck, Esquire 1700 S Dixie Highway Suite 203, Boca Raton, FL 33432 AS OF DATE : May 26, 2001 DOD A P PRA I SER :W. Greg Rothman Iley One FOI1lOIlGrW;........ 199' IIOO-OET-OAYI ~ Property Description _FORM RESIDENTIAL APPRAISAL REPce File No. 0 I WGR-8 Property Address 51 South Terrace Road Citv Wonnlevsburg State Pa Zip Code 17043 , ~al Descr!Q!iQrl Deed Book 20X Palle 1017 County Cumberland ! Assessor's Parcel No. 47-20-\856-03\ Tax Year200\ R.E. Taxes S $2545.9 S""cial Assessments S 1 Borrower Charles A. Sieck Current Owner Same OccUDant: xlOwner I ITenant IlVacant , propertv rights aQQf!ised I X I Fee SimDIe I Leasehold Pr';ect Tv"", I PUD I I Condominium (HUDNA onlv\ HOAS-O- /Mo. . Neighborhood or Prolect Name PeMsboro Manor Map Refllrence47-20-1856-031 Census Tract 0103 Sale Price S NI A Date of Sale N/A Dll8CIiptlon and $ smoII1l of loan chargesJCOllC8IlSIons to be P8kl by seller NI A " Lender/Client Charles Sieck, Esquire Address 1700 S Dixie HiKliway Suite 203, Boca Raton, FL 33432 ~ Annraiser RSR Aooraisers & Analvsts Ad-l...u 308 East Penn Drive Enola PA 17025 ~ Location _ Urban ~ Suburban - Rural Predominant II family hoU! Pment Ilnd UI' % Lind use ch[j'e &, Built up _ Over 75% X 25-75% - Under 25% ~cuplncy I ~ One family -1QQ EjNot likely Likely ~.; Growth rate _ Rapid ~ Stable - Slow I- Owner ~ Low -.lQ 2-4 family _ In process ~ Property value _ Increasing X Stable - Declining I- Tenant 500 Hinh 40 Multi-family _ To: Demand/supply _ Shortage ~ In ball11lCE - Oversupply ~ Vacant (0-5%) Predominant Commerclsl Marketino time Under 3 mos. X Umes. Over 6 mos. Vacent lover 5%\ 300 30 Nota: Rice Ind the raclll compo.ltion of the neighborhood Ire not Ippral.11 flctora. Neighborhood boundaries and characteristica: The subiect neillhborhood is between Walnut Street and Mumma Road (US II ) in an attractive tree-lined subdivision known as "Pennsboro Manor." , Factors that affect the markatabllity of the properties In the neighborhood (proximity 10 employmant and amenltles, employment stability, appeal to market, etc.): The subiect is located in a residential area ofWonnlevsburll. The surroundinl!. various SlYle homes appear of I!.ood construction and condition. The maior employment center is Harrisburg and Surroundinll metropolital area. All of the amenities are a 10 minute commut ~ . ~ Markel conditions in the subject neighborhood (including support lor the above conclusions related to the trend of propsrty values, demand/supply, end marketing time f; . . such as data on competitive properties for sale In the neighborhood, description of the prevalence 01 salas and financing concessions, etc.): 11 Overall market conditions are considered stable, mortgal!.e interest rates are available at 7.25% and 7.5% fixed for 30 vears, Marketing ~ time and demand/supply are in line for similar areas in this market. --- I . ~ ,1 , Project Infonnlllon for PUD. (If applicable) - - Is the developerlbuilder In control of the Home Owner'e Association (HOA)? U Yes UNo , Approximate total number of units in the subject project NI A Approximate total number of units for sale in the subject project NI A Describe common elements And recreational faclllt...: NI A , Dimensions 224 X 240 Topography level to slope 'Site area 53,760 Residential Comer Lot UVes DNo Size average Specific zoning classification and description Shape Rectanl!.ular -- Zoning compliance ~ L~~~a1 ~1rY.l (Grandfatherad use) [J Illegal UNO zoning Drainage . averalle Hiahest & best use as ImProved: X Present use Other use (exolaln\ VIeW good Utllltle. P!!!!!ic Other Off..lts Improvaments Type ~~ Landscaping llood . Electricity X Street ~ - Driveway surface macadam Gas X Curb/gutter f- - Apparent easements none noted Water X Sidewalk f- - FEMA Special Flood Hazard Area UVes lK]No . Sanitary sewer X Street lights ~ - FEMA Zone Zone C Map Date 2/16/77 Storm sewer X Allev FEMA Mao No. 420374B Comments (apparent adverse easements, sncroechmants, special assessments, slide sreas,lUegsl 01' legal nonconforming zoning use, etc.): No adverse easements, encroachments, or speciai assessments noled at time of inspection. ~ GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION ~"- Foundation concrete Slab No Area Sq. Ft. 2700 Ro. __ ~ J.; No. of Units _----1 fj No. of Stories I Exterior Walls Wood Crawl Space No % Finished 0% Ceiling _ ~ Type (Det./Att.) Detached Roof Surface AlS Basement Full Ceiling Unfmished Walls _ Design (Style) Ranch Gutters & Ownspts. aluminum Sump Pump None Noted Walls concrete Floor _ . . Existing/Proposed Existinl! Window Type casement Dampness None Noted Floor concrete None Age (Yrs.) 39 Storm/Screens existiina Settlement None Noted Outslde Entry No Unknown _ X Effective Ace lYrs.) 20 Manufecturad Houss No I ntestation None Noted ROOMS F over Livina Dinina Kitchen Den FamilY Rm. Rec. Rm. Bedrooms . Baths Laundrv Other Area Sn. Ft. Basement 2700 Levell I I I I I 3 2 I 3447 , Level 2 Finished a-a a"Aua "rAliA ""nlAi n.: 9RA-s' 3 2.0 Balhl, . 3 447 !':nuare Feet of Gross livinn Area INTERIOR MaterialslCondltlon HEATING KITCHEN EQUI~ ATTIC - AMENITIES _ CAR STORAGE: Floors ~!;ametlA ve Type FHA Refrigerator tX None - Flreplace(s) /I _.l. None 0 . Walls olaster lAve Fuel Gas Range/Oven ~ Stairs - Patio _X Garage 2+ # of cars Trim/Finish wooden lAve Condition aver Disposal ~ Drop Stair X Deck - - Attached Yes Bath Floor tile! Ave COOLING Dishwasher tX Scuttle = Porch .K Detached ---- Bath Wainscot ceramic! Ave Central Yes FaniHood ~ Floor - Fence X Built-In ._----- Doors wooden lAve Other No Microwave ~ Heated - Pool .i!!gm!L X Carport Yes 1 CondItion Aver WasherlDMlr FlnishAli Drivewav Macadam Additional features (special energy efficient items, etc.): Exposed brick interior wall, ceiling fans, marble floors, hardwood floors, sunken ~. walk-in closets, inllround pool, two car garage. Condition o( the improvements, depreciation (physical, functional and external), repairs needed, quality of construction, remodeling/additions, etc. , There are no physical or functional obsolescence. The subiect is in fair condition on the outside as well as the inside. Deferred , maintenance includes water problems in basement and retaining wall in rear vard. , Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic sub.tances, etc.) present in the improvements. on the site i or in the immediate vicinity of the subject property: Appraiser is not an expert in the identification of hazardous substances or detrimental I . I . . S.... Fnviron . i ^~,. .. roddie Mac Form 70 8.93 \!!dJJj!r::onn. "" y"'!"""'". ,v'!! - PAGE I OF 2 ..nnle Mae onn 100<48-9: RSR A raisers & Anar, sts pp y " Valuation Section File No. 0IWGR-8 ESTIMATED SITE VALUE. . . . . . . . . . . . . . . . . . . . . .. "$ 100 000 Commenta on Cost Aj)j)roach (such as, source of cost estimate ESTIMATED REPRODUCTION COST-NEW-DF IMPROVEMENTS: site value, squere foot calculation and for HUD, VA and FmHA Dwelling 3,447 Sq. Ft. @ 58,43 " $ 201.408 the estimated remaining economic life of the property): Bsmt 2,700 Sq. Ft. @ 15.87 " 42,849 See attached sketch. appliances, fireplaces " 10,000 GarageICarport 644 Sq. Ft. @ 13.98 " 9,003 " v.ost fi.......... from Marshall & Swift Residential Cost Total Eatimated Coat New . . . . . . . . . . . .. = $ 263.260 lHandbook and local sources. Est. remaininl!. economic life-- Physical Functional Extemal Less I 105.200 Depreciation 105.2001 =$ Depreciated Value of Improvementa . . . . . . . . . . . . . . .. = $ 158060 . "As-is" Value of Site Improvementa . . . . . . . . . . . . . . . . . = $ 15000 I =t 273060 ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Address 51 South Terrace Road 57 South Terrace Road 862 Hilltop Road 804 Riverview Wormlevsburlz Wormlevsburl!. Lemovne Lemovne Proximltv to Sublect I block 2 block 2 Block Sales Price tN/A 71.2~ 280.00 9~ . 330 00 8i. 265 000 Price/Gross Liv. Area $ It Data and/or CPML Settled. STEB CPML Settled. STEB Verification Source nsneetion CPML Settled STEB VALU'ADJUS","~ DESCRlPTlON + . t DESCRIPTION + . DESCRIPTION +/.'$ ""'......" Sales or Financing 133 DOM 10lDOM 288 DOM Concessions Conv. Conv. Conv. Date of Salemme /A 10/18/99 15 000 02116/01 02l2S/99 15000 Location Suburban Suburban Suburban Suburban LeasehoIdIFea Simol8 Fee Simnle Fee SimDle Fee SimDle Fee SimDle Site 3760 Similar Similar Similar View ood Similar Similar Similar Design and AD""'al lanch Traditional 2 stor Traditional 2 star Traditonal 2 stor Cualilv of Construction ve"""e Similar Similar Similar ~e 3 24 -10000 28 -10 000/ 22 -10,000 Condition verBile Sunerior -5 000 Sunerior -30 000 Similar Above Grede Total TBdrmsT BaIhs TotaIlBdrmsl Baths T olaI TBdrms T BathI Total IBdrms I BathI Room Count 91 31 2.0 101 51 3.0 III 41 5.0 -I 121 41 3.0 Gross Uvino Area 3 447~. Fl 3 929s". Ft. -5 000 3 473-;::;;: Ft. 305750. Ft. Basement & Finished Full 2,700 Full Full Partial Rooms Below Grede one Finished -5 000 Finished -5 000 Partial Finished -5 000 Functional Utility veralle Similar Similar similar HeatinDlCoolina HANes FA GaslCA FA Elec. CAlZon FA Elec Ht. Pu Enerav Efficientllem veral!.e Similar Similar . Similar GaraoelCaroort +/Attached camor 2 car -5 000 3+ Car Attached -10000 2 Car Attached -5 000 Porch. Patio. Deck, atio Deck Patio Porch, Patio Flreolacelst etc. 12 Firenlace I Firenlace 500 3 Firenlaces -500 2 FireDlaces ,Fence Pool etc. inlll'1'ld Pool None 5000 None 5000 None 5.000 Net Adj. (total II 1+ IXI- Is -9 500 II 1+ IXI- Is -50 50 I I 1+ I 1- 1$ Adjusted Sales Price -3.4 % Net Is -15 % Net I % Net It I nf r.omna.....le 18.0 lILn... 270.500 18 IlL n... 279 49~ 15 "kG.. 265 000 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All market data is similar in stvle and construction to the subiect property. Comparable sales are the most recent and nearest sales available. All comparables have been closed and settled on the above dates. After makinlt all necessary adiustment a Itood ranlte was determined between $265,000 and $279,499. ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO.2 COMPARABLE NO.3 Date, Price, and 0818 Source, for prior sales N/A N/A N/A N/A withln VAll' oIannrAlsaI Analysis of any current agreement of sale, option, or listing of the subject property and 'analysls of any prior sales of subject and comparables within one year or the date of appraisal: None - INDICA TED VALUE BY SALES COMPARISON APPROACH.. .. , .. . , . .. .. . .. . . .. .. . .. . , .. . , . . .. . . .. . . , . . " $ 270.000 INDICATED VALul! BY INcnMJ' .&ppAn.&t!... nf AnnI.....blel Estimated Markal Rant I Mo. x GtoII Rent MuMInStw " S This appraisalla mada lXJ'as Is' UlUbject to rspeIrs, allar'tions. inspec!Iqne or ~_ b8Iow LJlubject 10 completion par plans and speclflcatlons. Conditions of Appraisal: See attached Special Condi!!!Jns Addendum and Statement of Limitinlt Conditions. All equipment with improvements were in workinlt condition, unless he.re in stated. Final Reconciliation: The Comparison ADDroach. reinforced by the Cost ADDroach, provides a l!.ood indication of Market Value. Chose $270,000 for a value. The purpose of this appraisal Is to astimala the market value 01 the real property lhalls the subject 01 this report, basad 011 the above conditions lII1d the certfficalion, conting8l1t and limiting conditions, and market value definition lhal81'8 stated In the allachad Fraddia Mac Form 4391Famie Maa Form 10048 (Revised ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAl PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF May 26, 200 I DOD (WHICH IS THE DATE t INSPECTlIlN AND THE EFFECTIVE DATE OF THIS REPORT) TO'BE $ 270,000 A~PRAISER: 1 ^) 'D.,.4- ----;/' SUPERVISORY APPRAtSER (ONLY IF REQUIRED): ~nature Signature 0 Did 0 Did Not Name W. Gre2"Rothm81 '- \.....00'" Name Inspect Property Date Report Signed July 6, 2001 Date Report Signed State Certification". GA-001455-L State PA State Certification" State I Or !;tat.. r '_n.a .. "....:- -~ ann 70 8-83 ""y one fonna Fann" Mae Form 1004 6-93 // SUBJECT PHOTOGRAPH ADDENDUM e 0IWGR.8 orrower I CHenl Charles A. Sieck roperty Address 5 I South TelTllCe Road ity Wormleysburg ender Charles Sieck. Esquire Cumberland Day One Forms for Windows, 1995. I 800-GET.DA VI 17043 ___ FRONT OF SUBJECT PROPERTY REAR OF SUBJECT PROPERTY STREET SCENE ~ i;)' _.._--~-----. ~r' _OM PARABLES PHOTOGRAPH ADDENDU. 0IWGR-8 Borrower I Client Charles A. Sieck Property Address 51 South Terrace Road Cily Wonnl~ysburR Lender Charles Sieck. Esquire County Cumberland Stale ~Zip Code 17043 COMPARABLE SALE III 57 South Terrace Road WonnJeysburg Date of Sale: Sale Price Sq. Ft. S/Sq. Ft. 10/18/99 280,000 3,929 71.26 COMPARABLE SALE II 1 862 Hilltop Road Lemoyne Date of Sale : Sale Price Sq. Ft. S/Sq.F1. 02116101 330,000 3,473 95 COMPARABLE SALE 113 804 Riverview Lemoyne Date of Sale : Sale Price Sq. Ft. S/Sq. Ft. 02125/99 265,000 3,057 87 Day One Forms for Windows, 1995-1 800-GET.DAYl e e ot. -I. 0 ~ L. " r \>- ~ Itt oc r{ u.. I s:- 'II I ,.c -.I .-f- .. I al L.~ 1 on t'l .r) <1 l. s; .~ is C .-!) 6 ~ ~ . CERTIFICATION: The inspector certifies and agrees that: _TA TEMENT OF LIMITING CONDITIONS e File II: OIWGR-8 I. The inspector andlor reviewer has no present or contemplated future interest in the property described in this report; and neither the employment to make this inspection, nor the compensation for it, is contingent upon the estimated value ofthe property. 2. The inspector has no personal interest in or bias with respect to the subject matter of the inspection or the participants to the sale. The value estimation in the inspection is not based on whole or in part upon the i-ace, color, or national origin of the prospective owners or occupants of the property, or upon the race, color, or national origin of the present owners or occupants of properties in the vicinity of the property. 3. The inspector has inspected the exterior of the property only and that inspection may be limited to what can be seen from the street. To the best of the inspector's knowledge and belief, all statements and information in this report are true and correct and that the inspector has not knowingly witheld any significant information. It is assumed that the interior is in good condition but it must be noted that a more complete exterior inspection andlor an interior Inspection could produce a substantial change in value from that value indicated in this report. 4. All contigent and limiting conditions are contained herein (imposed by the terms of the assignment or by the undersigned affecting the analyses opinions, and conclusions contained in this report). S. All conclusions and opinions concerning the real estate that are set forth in the report were prepared by the inspector whose signature appears on the report, unless indicated as 'reviewer'. No change of any item in the report shall be made by anyone other than the appraiser or the reviewer whose names appear on the report, and the appraiser, the reviewer, or their firm shall have no responsibility for any such unauthorized change. CONTINGENT AND LIMITING CONDITIONS The certification of the inspector is subject to the following conditions in addition to any other specific and limiting conditions lIS are set forth by the inspector in the report: I. The inspector assumed no responsibility for matters of a legal nature affecting the property inspected or the title thereto, nor does the inspector render any opinion as to the title, which is assumed to be good and marketable. The property is inspected and valued as though under responsible ownership. 2. Any sketch in the report may show approximate dimensions and is included to assist the reader in visualizing the property. The inspector has made no survey of the property. 3. The inspector is not required to give testimony or appear in court because of having made the inspection with reference to the property in question, unless arrangements have been previously made therefore. 4. Any distribution of the valuation in the report between land and improvements applies only under the existing program of utilization. The separate valuations for land and building must not be used in conjunction with any other appraisal and are invalid if so used. S. The inspector assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The inspector assumes no responsibility for such conditions, or for engineering which might be required to disCover such factors. 6. Information, estimates, and opinions furnished to the inspectors, and contained in the report, were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy of such items furnished to the inspector can be assumed by the affiliated. 7. Disclosure of the contents of the report is governed by the Bylaws and Regulations of the professional appraisal organizations with which the inspector is affiliated. . 8. Neither all, nor any part of the content of the report, or copy thereof (including conclusions as to the property value, the identity of the inspector, professional designations, reference to any professional appraisal organization, or the firm with which the inspector is connected), shall be used for any purposes by anyone but the client specified in the report, the mortgagee or its successors and assigns, any state or federally approved financial institution, aiJy department, agency, or instrumentality of the United States or any state or the District of Columbia, without the previous written consent of the inspector, nor shall it be conveyed by anyone to the public through advertising, public relations, news, sales, or other media, without the written consent and approval of the inspector. 9. On all reports, subject to satisfactory completion, repairs, or alterations, the report and value conclusion are contingent upon completion of the improvements in a professional workmanlike manner. 10. It is assumed that the materials utilized in this property do not pose a suspected or a potential health hazard. Signature: Inspector: W. Greg Rothman State Certification or License II Slate: Expiration Date of Certificate or License: Date Signed: Day On. Form. r.. Wi"""'" 1997 IIOO-OET.DAYI . , e e . f'0Q\JN\~ Trust Your Special Moments To Mountz. December 2,2001 Charles Sieck, Executor 51 South Terrace Wormleysburg, PA 17043 At your request I examined the jewelry you submitted for valuation from the estate of Particia L. Sieck and have provided an opinion of the Fair Market Value. This report is valid only in its entirety and the final figure excludes any applicable taxes. You may wish to take this into consideration when using the report. The value conclusions are subject to limiting conditions that are set forth in the body of the report. To the best of my knowledge and experience, I estimate the jewelry has a total Fair Market Value of $32,568.00 . Photographs are included with the original report for your reference.. I suggest that you keep your copy of this report in a safe place. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). If I can be of any further assistance, please call. ;2~x ~{}~ L. Linda L. Cunningham GoGo (/ Certified Gemologist, AGS Enclosures' ?~"'" .f~). 'o-,,~.. ClIO ""#/0- Page 1 of 15 3780 Trindle Road · Camp Hill, PA 17011 · (717) 763-1199 wwwomountzjewelers.com .~. ROLEX e e Table of Contents . Letter of Transmittal . Table of Contents . Purpose . Intended Use . Definition of Fair Market Value . Approach to Value . Market . Limiting Conditions . Subscriptions Retained for Value Consulting . Metal Markets . Certification . List of Laboratory Instruments . Item Descriptions . Photograph(s) . Biographical Information This report is valid only in its entirety and for its stated purpose and intended use and was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). Statements and Limiting Conditions Purpose The purpose of this report is to describe and document the quality of the jewelry listed and to estimate it's Fair Market Value. Intended Use The intended use of this report is for providing an estate appraisal listing the Fair Market Value for use in the resolution of the Patricia L. Sieck Estate. Definition of Fair Market Value The fair market value is the price at which the property would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or sell and bOth having reasonable knowledge of relevant facts. The fair market value ofa particular item of property... is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account location of the item wherever appropriate. Taken from Treasury Regulation 20.2031-1 (b) Approach to Value There are three traditional approaches to value that are as follows: Income approach: Applies to income producing properties and is used only if an income situation or rental property can be identified. Market Data approach: Compares the qualities of the subject item to an article with similar or identical qualities, and researches and records current verifiable sales of such merchandise. Cost approach: Establishes the total value of an item by considering the value of its component parts (precious metal content, gemstone weights and qualities, labor, and any other fees) together with the appropriate retail markup according to the norms of the jewelers in the locale, supply and demand, and the current state of the marketplace. Page 2 of 15 e e Fair Market Value is estimated using the market data approach. Neither the income approach nor the cost approach apply in establishing Fair Market Value. However, the cost approach to value was used to check on the reasonableness or market values found. Market To value an item a market (and market level) must be recognized. The most appropriate market for jewelry can vary depending upon the article's age, condition, quality, intrinsic content, aesthetic appeal, provenance, current fashion trends, artistic interpretation, period of manufacture among others. The type of retail outlet that most commonly carries the items being appraised is considered to be the most appropriate market. However, the auction market was also considered as another appropriate market in establishing Fair market Value for this type of jewelry. Limiting Conditions The jewelry described within has been analyzed and graded in accordance with prescribed grading standards using "state of the art" methods and precision laboratory equipment. Jewelry constructed solely of, or in combination with, precious metals (i.e. platinum, palladium, yellow or white gold and/or silver) is tested, analyzed and described for its type and content of such metal. Unless otherwise stated, all gemstone weights, grades and measurements are approximate and stones have not been removed from their mountings. Diamonds are graded with the prescribed grading nomenclature of the Gemological Institute of America (GIA) and the use of pre-graded permanent master diamond color comparison stones. Colored stones are color graded according to the GIA color grading system. Unless otherwise stated, all colored stones listed on this appraisal report have probably been subjected to various treatments to improve their appearance. Treatments are considered usual and customary practices when properly disclosed and when done without intent to defraud the consumer. The treatments are mostly stable and do not require special care. When a treatment is detected and considered unusual it will be so noted by this appraiser. Some treatments are reversible and re-treatable. It may be beyond the scope of an appraisal to determine exact treatment methods or the amount of treatment present. Some treatments require sophisticated equipment not found in a standard gemological laboratory. Prevailing market values are based on these universally practiced and accepted processes by the gems and jewelry trade. Sources are assumed to be reliable and the appraiser does not assume responsibility for thefr information. The appraiser assumes the ownership of the subject property is true as stated by the client. The fees paid for this appraisal do not include the services of the appraiser for any other matter. In particular, fees paid to date do not include any of the appraiser's time or services in connection with any statement. testimony or other matters before an insurance company, its agents, employees or any court or other body in connection with the property herein described. If the appraIser is required to testify or to make any statements to a third party concerning the described property and/or appraisal, the applicant shall pay the appraiser for all of such time and services so rendered. This document is limited to its stated intended use and is invalid if all items listed in the Table of Contents are not present. Unless expressly stated, the items appraised are in good condition. Any serious deficiencies and repairs are noted. Ordinary wear and tear is not noted. The information in this report is confidential. Page 3 of 15 e e This appraisal process does not discover liens, encumbrances, or fractional interests but, ifknown, they are noted. The limited owner of this appraisal is the party for whom the work was performed. Possession of this report does not provide title to the items appraised. Possession of this report, any portion of this report, or any copy thereof, does not include the right of publication without the appraiser's written consent. Use of the information contained in the appraisal is invalid if all items listed in the Table of Contents are not present. Each item described in this report has been photographed and file copies of the photograph(s) as well as a copy of the report are maintained in the appraiser's files for at least five years after the report date. Third parties may rely on the information in this report for the defined purpose and intended use only. Third parties requiring further information than what is in the report must obtain the written permission of the owner of the appraisal before the appraiser will discus the report. No changes may be made to this report by anyone other than the appraiser. The appraiser cannot be responsible for unauthorized alterations. The professional relationship between the appraiser and the client ends with the delivery of this report. Subscriptions Retained for Value Consulting Drucker, Richard - The Guide. Northbrook, IL Rapaport, Martin - Raoaport Diamond Report, New York, NY Metal Market Gold Silver Platinum 12/02/2001 $286.45 $4.50 $467.00 List of Laboratory Instruments Binocular microscope Electronic scale Touchstone and acids Spectrascope Polariscope Refractometer Heavy liquids Diamond light and graded master comparison diamonds Leveridge gauge Thermal conductivity diamond tester Ultraviolet light unit Proportionscope Dichroscope Chelsea color filter Page 4 of 15 e e Certification . I hereby certify that, to the best of my knowledge and belief: . The statements of fact contained in this report are true 8I!d correct . The reported analyses, opinions, and conclusions are limited only by the reported asswwtions and limiting conditions, and are my unbiased professional analysis, opinions, and conclusions. . I have no present or prospective interest in the propeity that is the subject of this report and I have no personal interest or bias with respect to the parties ~olved. . My compensation is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of my client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event . I have made a personal inspection of the property that is the subject of this report. . No one provided significant professional assistance to the person signing this report. . My analyses, opinions, and conclusions were developed, and this report has been prepared, in confonnity with the Uniform Standards of Ptofessional Appraisal Practice. /~ (~k '- !:~lrA&.- '- Linda L. Cunningham G.G. jJ . Certified Gemologist, AGS 12/02/200 I Page 5 of 15 e e Prepared For: Charles Sieck Date: 12/02/2001 51 South Terrace Wonnleysburg, PA 17043 Item 1 Cultured Pearl Necklace One double strand cultured pearl necklace. The clasp is 17mm gold filled with four imitation pearls and two small clear glass beads. Strung Pearls Strand length: Number of strands: Number of pearls: Size: Color: Shape: Luster: Blemishes: Matching: 16 1/2 and 17 1/4 2 96 7 mm to 7-1/2 mm Medium cream & medium cream with light rose' overtone Off round & mostly round Low Slightly blemished Fair & good Total Approximate Estate Value Excluding Tax $175.00 Item 2 Bangle Bracelet One fourteen karat (l4K) yellow bangle style bracelet. The bracelet is Ilmm wide, hollow, hinged with a hidden clasp. The bracelet has a bamboo design and is marked "14K" with the "Krementz" trademark on the tongue of the clasp. 12.96 grams. Total Approximate Estate Value Excluding Tax $180.00 Item 3 Bangle Bracelet One fourteen karat (l4K)"yellow bangle style bracelet. The bracelet is 8.0 mm wide and is domed with a Florentine finish. There are five approximately .03 carat round brilliant cut diamonds inset into the top of the bracelet. The bracelet is hollow, hinged and has a box clasp with a fourteen karat gold, three inch long, .9mm wide cable link safety chain. The bracelet is stamped "14K" on the tongue and inside has the Binder Brothers trademark (2"B's" in interlocking circles). 13.96 grams. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Round full cut 5 .15 cts. (estimated) VS G . Total Approximate Estate Value Excluding Tax $275.00 Page 6 of 15 e . Item 4 Gold Earrings One pair of fourteen karat (14K) yellow gold "Shrimp" style hoop earrings. The earrings are hollow I 3/8" long, I 1/4" wide and 8.lmm thick. The earrings are pierced style with a hinged post and fork style clasp. No trademark or metal stampings. 6.9 grams. Total Approximate Estate Value Excluding Tax $57.00 Item 5 Gold Ring. One yellow gold ring. The top of the ring is eighteen karat, 17.3 mm at the top center and tapering to 4.75mm wide at the top of the shank. The ring top resembles three slightly overlapping feathers and has narrow open areas between the feathers on one side of the ring. The shank is fourteen karat (14K) yellow, 4.75mm wide and has three ribs. Finger size 5. No trademark or metal stampings. 8.9 grams. Total Approximate Estate Value Excluding Tax . $100.00 Item 6 Gold Coin Pendant . One U.S. twenty dollar Liberty gold coin pendant. The 1907 liberty coin is set in a 2" coinframe with a jump ring bail. The frame has 2 rims with spokeS between them. The outer rim has 18, 1/2 circles open to the outer edge with one 2.8mm ball in the center of each 1/2 circle. No metal stampings or trademark. 19.56 grams. Total Approximate Estate Value Excluding Tax $415.00 Item 7 Diamond Charm One 14K yellow gold pendant/charm with one approximately .25 carat Old European cut diamond set with four prongs in the center.' The charm has a 5.75 mm double link charm bracelet chain soldered to the outside of a 1" round flat disk. A 2.S mm wide platinum wedding band is soldered to the front of the disk. The band is hand engraved inside. The engraving is worn, but appears to read "T.W.L. and H.M.L. 2-16- 23. II The ring is stamped "PLAT" and trademark is illegible. The diamond is set in white gold in the center of the disk. Six raised rays radiate out form the center around the diamond. The back of the disk is stamped "14K" and is engraved "A.W.L. and H.M.F. Feb. 16, 1923." The charm has a jump ring soldered to the top. 14.7 grains. Diamond Attributes Shape and cut: Measurements: Weight: Clarity: Color: Old European 4.0S x 4.10 x 0 mm (approximate) 0.2S'Cts. (estimated) SI I Total Approximate Estate Value Excluding Tax $204.00 Page 7 of 15 e e Item 8 Lion's Head Ring One 18K yellow gold bypass design ring. The ring has a lion's head on one.end. The l!on has 2.0 mm round bezel set rubies for eyes. The mane has six, approximately .03 carat each, round brilliant cut diamonds bead set in a white gold collar. Three round emeralds are bezel set down the back. The other end of the ring resembles a tail and has three bezel set round emeralds. The ring has a brushed finish and is marked "18." The trademark is illegible. The lion's head end of the ring is 11.8 mm wide, the tail end is approximately 5.5 Mm. The bottom of the ring is 3.8 mm wide. 11.5 grams. Emerald Melee Attributes Measurements: Number: Clarity: Color: 1.8 - 3.0 mm 6 1-1 Fair color Total Approximate Estate Value Excluding Tax $200.00 Item 9 Frog Ring One 18K yellow gold frog ring. The top of the ring is a three dimensional frog that measures 29 mm wide and 12 mm tall. The frog has 2.2 mm round cabochon cut green eyes. The stones appears to be chalcedony. The shank is half round, and 3.3 mm wide. The ring is finger size 7 1/4 and is marked "KW 18K," (Kurt Wayne) "KWI970," and is numbered "12275." 17.0 gralnS. Total Approximate Estate Value Excluding Tax $200.00 Item 10 Diamond & Malachite Ring One 18K yellow gold ring. The ring measures 23.5 mm wide at the top and resembles staked rectangular block. The top three blocks are 10 x 3.25 mm green malachite tablets, bezel set. Two, approximately 6 mm x 2.7 mID, rectangles hold three .03 carat each round brilliant cut diamonds. The remaining two rectangles. approximately 5 mm x 2.5 mID, hold two, approximately :03 carat each round brilliant cut diamonds. Separating the diamond rectangles are yellow gold ribbed, half barrel domes. There are a total of four of these domes. The shank is ribbed across .and tapers from 4.6 - 2.6 Mm. The ring is finger size 8, and weighs 11.6 grams. The ring has a white gold leaf spring ring guard inside. The ring is stamped "18K." No trademark is visible. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Round full cut 10 .30 cts. (estimated) SI-1 - SI-2 G-H Total Approximate Estate Value Excluding Tax $230.00 Page 8 of 15 e e Item 11 . Diamond Ring One platinum "ballerina" style diamond ring with one, approximately 1.84 carat, round brilliant cut diamond set with six prongs in the center. The center diamond is surrounded by forty six tapered baguettes. The baguettes undulate in two spirals around the centerdiamon4. The ring has a wire gallery and cathedral shoulders. The shank has three ribs and tapers from 3.0 - 2.4 Mm. The ring is stamped "IRID." The ring has a leaf spring ring guard soldered inside. The ring is finger size 8 and weighs 10.1 grams. The total diamond weight for the ring is approximately 5.24 carats. Diamond Grading Report Shape and Cut: Measurements: Weight: Round brilliant 7.74 x 7.67 x 5.10 mm (approximate) 1.84 Cts. (estimated) Proportions: Depth: Table: Girdle: Culet: Very Good 66.10% 58.3% Medium, frosted Small Finish Symmetry: Very Good Clarity: Color: WS-2 K Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: Color: Comments: Tapered baguette 2 x 1.75 x 1.5 to 5.3 x 1.75 x.9 mm 46 3.40 cts. (estimated) VS G Well matched Total Approximate Estate Value Excluding Tax $8,400.00 Item 12 Tiffany 18K Yellow Gold Earrings One pair of 18K yellow gold Tiffany Signature "X" design earrings. The earrings measure 24 mm wide. Each earring is an "X" domed with three ribs. The earrings have a post and an omega clip back. They are marked "T&CO. 750." Tiffany style 10898595. 23.1 grams. Total Approximate Estate Value Excluding Tax $675.00 Page 9 of 15 e e Item 13 Tiffany 18K & Diamond J;Jracelet One l8K yellow gold Tiffany Signature "X" design bracelet. The bracelet is 71/4" long, 7.8 mm wide with nineteen X links. The bracelet has six diamond shaped sections between the "X" links at the center. Each diamond shaped section has four, .03 carat each, pave' set round brilliant cui diamonds. The remaining "X" links have a double ribbed connecting bar. The clasp is bar style with a fold under safety. The bracelet is marked "T&CO. 750." Tiffany style 10797748. 29.8 grams. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity,: Color: Round full cut 24 .72 cts. (actual) VS-1 F-G Total Approximate Estate Value Excluding Tax $2,500.00 Item 14 Baume & Mercier Lady's Watch One 18K yellow gold, lady's wristwatch, marked "Baume & Mercier." The watch has an oval white Mother of Pearl dial with single cut diamonds as the hour markers. The hands are yellow gold. The watch has a diamond bezel with twenty nine, approximately 2.0 - 2.1 mm, round brilliant cut diamonds set with four prongs each. The watch case is 24 x 21 mm. The case number is 18310. The serial number is 1889566. The bracelet is panther link style and tapers from 13.85 - 11.35 rom. The clasp is a fold-over buckle style. Style number 1831ODBC70DN. The watch has a quartz movement, #5095, with six jewels. Total Approximate Estate Value Excluding Tax $1,500.00 Item 15 Gold Link Bracelet One 7 1/2" long, 3/4" wide, 14K yellow gold link bracelet. The bracelet has three rows oflinks. The two outer rows are identical and measure 13.3 x 5.5 rom and are flat with a peak in the center. The links in the center row measure 16 x 7.5 mm and have a low domed top. All of the links have a Florentine finish. The clasp is a double fold-over buckle. The bracelet is stamped "14K" and has no trademark. 29.2 grams. The finish is worn. Total Approximate Estate Value Excluding Tax $1,750.00 Page 10 of 15 e e Item 16 Gold Filled Chain One 12K yellow gold filled rope chain, 21" long, 3.5 mm wide with a spring ring clasp. Total Approximate Estate Value Excluding Tax $2.00 Item 17 Diamond Wedding Band One 14K yellow gold Lady's wedding band with five, approximately .08 carat each, round brilliant cut diamonds. The diamonds are set in a row in four prong, fishtail style setting. The ring is 3.6 mm wide at the top and tapers to 2.5 mm at the bottom of the ring. The shank is slightly domoo. The ring is stamped "14K," is finger size 5, and weighs 2.8 grams. Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: Color: Round full cut 2.8mm 5 .40 cts. (estimated) SI-1 - 1-2 G Total Approximate Estate Value E~cluding Tax $165.00 Item 18 Dolphin Brooch One 14K yellow gold dolphin shaped brooch. The brooch measures 1 3/4" x 7/8" and weighs 9.4 grams. The brooch has a hinged pin catch on the back. The dolphin has one, approximately .05 carat round brilliant cut diamond in its mouth. The diamond is set in a four prong head. The dolphin's eye is a 1.2 mm round faceted ruby. The brooch has no metal stampings or trademark. The dolphin's body has a brushed finish and the fins have a bright polish. Diamond Attributes Shape and cut: Weight: Clarity: Color: . Round brilliant 0.05 Cts. (estimated) SI H Total Approximate Estate Value Excluding Tax $195.00 Page 11 of 15 e e Item 19 Emerald & Diamond Ring One 18K yellow gold, ribbed dome style ring with nine gnrduated emeralds and eighteen graduated diamonds. The diamonds range from approximately .06 - .09 carat each. The emeralds. range from approximately .05 - .13 carat each. The diamonds and eineralds are all set with four shared prongs each and go across the top of the ring diagonally in three rows. The center row is emeralds. The diamonds fonn the outer two rows. The ring is 11.86 rom wide at the top and tapers to 3.6 rom at the bottom. The ring is stamped" 18K," is finger size 7 1/2, and weighs 8.5 grams. Emerald Melee Attributes Shape and cut: Weight: Number: Total Weight: Color: Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight: Clarity: Color: 0.05 Round faceted to 0.20 cts. each 9 .57 cts. (estimated) . Dark, strong slightly bluish green to m8dium dark strong, green (fine color) Round full cut 0.04 to 0.09 cts. each 18 1.33 cts. (estimated) SI-1 G-H Total Approximate Estate Value Excluding Tax $1,000.00 Item 20 Diamond Ring One 14K yellow gold bypass design ring with three, approximately .06 - .07 carat each. round brilliant cut diamonds. The diamonds are set in a diagonal row in the top of the ring. The diamonds are all set in low, six prong, white gold heads. The ring is finger size 3.5, has no metalstampings or trademark, and weighs 3.1 grams. Four of the prongs are broken and all need to be retipped. . Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Round full cut 3 .19 cts. (estimated) SI-2 G Total Approximate Estate Value Excluding Tax $125.00 Page 12 of 15 e e Item 21 Diamond Ring One 14K yellow gold ring with one approximately 3.53 carat round brilliant cut diamond set in a four prong, white gold, basket head in the top of the ring. The diamond is set off center. ~e ring is 11.2 mm wide at the top, has a flat shank that tapers to 2.7 mm at the bottom. The ring has two ribs that run horizontally across the shoulders on both sides of the diamond. The ring is stamped "14K" and has two initials "M_G," is finger size 5 1/2, and weighs 5.8 grams; Diamond Grading Report Shape and Cut: Measurements: Weight: Round brilliant 9.90 x 9.92 x 5.90 mm (approximate) 3.53 Cts. (estimated) Depth: Table: Girdle: Culet: 59.50% 52.3% Very thin, frosted Medium Finish Polish: Symmetry: Good Good Clarity: Color: SI-l J Total Approximate Estate Value Excluding Tax $12,300.00 Item 22 Diamond Pendant One 18K yellow gold, Italian horn pendant set with fifteen round brilli~t cut diamonds in the front. The pendant is 11/2" long, approximately 8.4 mm wide at the top, and tapers to a point at the bottom. The pendant is heavy, but hollowed in the back. The pendant hangs on an 18" long, 2.0 mm wide square cobra link chain. The chain has lobster clasp and is stamped "14K IT AL Y"'and has the "Leslie" trademark on the top. The chain weighs 12.7 grams. The pendant weighs 6.1 grams. Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight:' Clarity: Round full cut 0.04 to 0.07 cts. each 15 .74 cts. (estimated) VS -11 Total Approximate Estate Value Excluding Tax $395.00 Page 13 of 15 e e Item 23 Diamond Ring One 18K two tone ring with thirty five round brilliant cut diamonds prong set in a rising, 18K white gold cluster in the top center of the ring. The ring measures 18.1 mm wide at the top. The ring has a pierced bark finish, branch coral design. The shank tapers from 5.0 mm to 3.85 mm and has a bark finish. The ring is stamped "18K KW" (Kurt Wayne). The total diamond weight for the ring is approximately 2.38 carat. Diamond Grading Report Shape and Cut: Measurements: Weight: Round brilliant 5.94 x 5.90 x 3.44 mm (approximate) 0.73 Cts. (estimated) Depth: Table: Culet: 58.10% 60.1% Small Finish Polish: Symmetry: Fair Good Clarity: Color: I -1 (chipped) G Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight: Clarity: Color: Round full cut 0.04 to 0.08 cts. each 34 1.65 cts. (estimated) VS-2 - SI-1 F-G Total Approximate Estate Value Excluding Tax $1,525.00 Total Approximate Estate Value for All Items - Excluding Tax: $32,568.00 Thirty-two thousand five hundred sixty-eight dollars and no cents Page 14 ofl5 e e Biographical Background and Qualifications Appraiser's Name Linda L. Cunningham Education: Bachelor of Arts, the University of Missouri, 1981. Graduate Gemologist, Gemological Institute of America, 1992. Registered Jeweler, American Gem Society, 1998. Certified Gemologist, Americari Gem Society, 1999. Certified Gemologist Appraiser, American Gem Society, 2001 Business: In the jewelry trade since 1995. Page 15 of 15 e e #1 #2 #3 Patricia Sieck Noycmber 29, 200l #6 e #H #9 e I ' #10 # 11 e I. ' e #12 #14 #13 e #15 . ' . #16 e #17 #lX #19 #20 #21 #22 #~'" _.) e @ e Mercedes-Benz Sun Motor Cars, Inc. November 30,2001 To Whom It May Concern: I Brad Pittenger, Sun Motor Cars Pre-Owned Manager, appraised Patricia Sieck's 1995 Mercedes Benz E320 with a VIN# WDBEA32E9SG209394. The appraised value' as of May 27, 2001 was $17,000. S~AD L~ger Pre-Owned Manager SMC 4444 Carlisle Pike Camp Hill, PA 17011 Telephone: (717) 737-3030 Fax: (717) 737-0293 www.sunmotorcars.com ,'q. I : \ , :. ~ ,.." ~ I ~: , ::~. <,' I ~ ! ~!: . AGREEMENT OF TRUST THIS AGREEMENT made and entered into this :J~d. C day of December, 1985, by and between PATRICIA L. SIECK, of 51 South Terrace, Wom.1eysburg, Cumberland County, Pennsylvania, hereinafter called the "Settlor", and CHARLES L. SIECK, of 6638 Los Flores Drive, Boca Raton, Florida, hereinafter called the "Trustee", or in the event of the death, resignation, refusal or inability of Charles L. Sieck to act as Trustee hereunder, by and between Settlor and DAUPHIN DEPOSIT BANK MID TRUST COMPAllY, a banking corporation ,~i th its principal office in Harrisburg, Pennsylvania, as successor Trustee. WITNESSETH: WHEREAS, The Settlor is the owner of certain assets more fully described in Schedule "A", attached hereto and made a part hereof; and WHEREAS, The Settlor is desirous of placing the active management and control of certain property in the hands of the Trustee. NOW, THEREFORE, for and in consideration of their mutual covenants and promises, the parties agree as follows: ARTICLE I. The Settlor hereby transfers and conveys to the Trustee the assets listed' on Schedule "A.' attached hereto and made part hereof, and the Trustee, in consideration thereof, agrees to hold and '. . , e e administer said assets and any additions thereto, IN TRUST NEVERTHELESS, for the following uses and purposes: 1. To have, hold, manage, invest and reinvest the same, to collect the income and to pay over the net income in quarterly installments, after payment of all proper charges and expenses, to Settlor during Settlor's lifetime. The Trustee is authorized and directed to pay and use such portion or all of the principal of . the Trust assets as the Trustee, in the Trustee's sole discretion, from time to time, shall deem necessary to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor. 2. The Trustee at all times shall have the power to pay either from the principal or income of the Trust assets any outstanding bills or obligations owing by the Settlor. 3. The Trustee shall pay such portion or all of the principal of the Trust assets to the Settlor as the Settlor may from time to time request. 4. Upon the death of the Settlor during the existence of this Trust, the Trustee shall pay over all then assets of the Trust, whether corpus or income, to the Executor or Administrator of the Settlor's Estate to be distributed as part of the assets of that Estate. - 2 - e e ARTICLE II. Any successo'r Trustee hereunder shall have all the rights, powers and duties as are herein granted to my Trustee. ARTICLE III. The Settlor reserves the right at any time to alter, modify, amend or revoke any or all of the provisions of this Trust Agreement, and to add additional assets to this Trust. ARTICLE IV. The - Truatee shall render annual statements of the receipts and disbursements of income and principal of the Trust to the Settlor. ARTICLE V. During the continuance of the foregoing T~ust, the Trustee shall possess, among others, the following powers, exercisable in all events, for the best interest of the Settlor: 1. To retain any property or investments which the Settlor has herein transferred and conveyed in trust, as long as the Trustee may deem it advisable so to do. 2. To vary investments, when deemed desirable by the Trustee, and to invest in such bondg, stocks, notes, real estate mortgages or other securities or in such other property, real or personal, as it shall deem wise, uithout being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. - 3 - e e 3. To sell either at public or private sale and upon such terms and conditions as the Trustee may deem advantageous, any or all real or personal estate or interest therein owned by the Trust severally or in conjunction with other pers.ons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and wi.thout obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings' which may be necessary or desirable, in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. 4. In the discretion of the Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the Trust assets. 5. To place and carry any asset of the Trust in the name of a nominee. 6. To assign to and hold in the Trust an undivided portion of any asset. - 4 - e e 7. To make any division of the principal of the Trust assets or any dis.tribution of the assets partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. 8. To pay all costs, taxes, expenses, compensa ti on and charges in connection with the administration and termination of the Trust and in connection with the settlement of Settlor's Estate. 9. To do all' other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the Trust assets. 10. To mortgage real estate, and to make leases of real estate, extending beyond the term of the Trust hereunder. 11. To borrow money and to assign and pledge assets of the Trust therefor. 12. ~fuenever and as often as the Settlor, to whom payments of income and principal are herein directed to be made, shall be unable to act, or shall lack ability, or, in the sole judgment of the Trustee, shall otherwise be unable to apply such payments - 5 - e e 11 to the Settlor's own best interest and advantage, the Trustee cay make all or any portion of such' payments in anyone or more of the following ways: (a) Directly to such Settlor. (b) To the Legal Guardian or Conservator of the Settlor. (c) To a relative of such Settlor to. be expended by such relative for the benefit of the Settlor. (d) By the Trustee expending the same for the benefit of the Settlor. ARTICLE VI. bound by this instrument. It is the intention of the parties to be legally ARTICLE VII. This Trust shall be governed by the laws of Pennsylvania, and its situs shall be Cumberland County, Pennsylvania. ARTICLE VIII. property held under the No part of the income or principal of the Trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided herein), pledging or assignment by any beneficiary under the Trust created hereunder, and - 6 - e e without regard to any claim thereto or attempted levy, attachment, seizure or other process against any' beneficiary. ARTICLE IX. Any person who shall have died at the same time as Settlor, or in a common disaster with her, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased Settlor. IN WITNESS WHEREOF, PATRICIA L. SIECK, Settlor, and CHARLES L. SIECK, Trustee, have hereunto set their hands and seals the day and year first above written. SETTLOR: fL~ /.. ~~ (SEAL) Patricia L. Sieck ~~~ ) WITNESS - 7 - e e , I SCHEDULE "A" O/J1A- ~ --r~ ~ ~- r:~ ~ ~ ~ r-? -,AJ~.~ ~i./HO ])~ (.t'/"2. 7 S; 2. 99, 8?..) . (SEAL) (SEAL) ~~~J ~tness rustee - 8 - . . e . COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~. ) ) ) SS: On this, the .~ q,~ day of ~~-=-- n ~ , 19~5, before me, the undersigned officer, personally appeared PATRICIA L. SIECK, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WI!1ffiSS vffiEREOF, I hereunto set my hand aud official seal. ~. ~ 0 _ C.. _ _ -4 Notary Public My Commission Expires: (SEAL) HELEN CREMONESI. Notary Public H~lburg. Dauphin County MJCommtlllon Expires May 17, 1989 - 9 - ... . e . /' I A :1 STATE OF r ~ COUNTY OF IL ~ ) ) SS: ) On this, the 1.JN- day of ~ ' 198J, before me, the undersigned officer, personally appeared CHARLES L. SIECK, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN \lITNESS WHEREOF, I hereunto set my hand and official seal. ~f!Pui{a- My Commission Expires: IOTARY 'UBLle STAn 8F FUIIlIDA IV CONNISSIOI EXP. OCT 15.1988 lOaD TIIllU GEtEU&, '''$, YM~,.. (SEAr-J) - 10 - *~ Register of Wills of Cumberland County, Pennsylvania c. " INVENTORY Estate of Patricia Lick Sieck also known as No. 00599 of 2001 Date of Death Mav 27, 2001 , Deceased Social Security No. 182-22-5239 I, Charles Lick Sieck Personal Representative of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inventory are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa, C.S. Section 4904 relati unsworn falsification to aut~rities. Name of Attorney: I.D. No.: Address: b"1(J~ nry W . Rhoads, Esquire 07240 Rhoads & Sinon LLP, P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Dated: c../27/0 L Telephone: Description Value 1,354,522.77 See attachment 2 :u 0( 1~ ~. I:::; ;::3: ;:t:;., ;:D V "J 1:f1 1..0 (Attach Additional Sheets if necessary) Total: 1 ,354,522.77 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative. include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 lDauphin County. Rev. 9/921 419841.1 No. of Shares Page 1 Estate Inventory Valued as of Date of Death Stocks See attachment Total Stocks Cash Allfirst Bank Checking Acct. #00790-3990-1 Bank of America Checking Acct. #0030 6936 9446 Bank of America Money Market Savings Acct. #0000 5351 2903 Citibank NA Bank Deposit Program, Salomon Smith Barney Acct. #80B-00017-18 649 Cash balance, Prudential Securities Acct. #044-173085-68 Total Cash Tangible Personal Property 23 items of jewelry Clothing, furniture, furnish- ings, other jewelry and other tangible personal property Total Tangible Personal Property Miscellaneous Graves, 2, 3 and 4, Block F, Section 39, Lot 5 of East Harrisburg Cemetery 1995 Mercedes Benz E320 Total Miscellaneous $ 870,403.98 $ 870,403.98 $ 7,938.84 14,170.21 2,093.09 3,799.99 934.78 $ 28,936.91 $ 32,568.00 5,000.00 $ 37,568.00 $ 2,100.00 17,000.00 $ 19,100.00 ., Page 2 Estate Inventory (Continued) Real Property Real property, 51 South Terrace, Wormleysburg, Cumberland County, PA, more particularly described in Deed dated October 19, 1955, recorded in the Office of the Cumberland County Recorder of Deeds at Deed Book U, Vol. 16, page 98, et seq. $ 270,000.00 Total Real Property $ 270,000.00 Annuities Prudential Securities C/F Mrs. Patricia L. Sieck IRA DTD 04/14/97, Acct.#044-R37621-68. Beneficiary: Charles L. Sieck $ Total Annuities 128,513.88 Total Inventory MEMORANDUM ENTRY - OUT OF STATE REAL ESTATE Decedent owned a one-half tenant in common interest in a parcel of land in Government Lot Nine (9), Section Six (6), Township Forty-nine (49) South, Range Forty-three (43) East, Broward County, Florida $ $ 128,513.88 ================= 1,354,522.77 . Inventory - Cumberland County, Pennsylvania Estate of Patricia Lick Sieck Attachment Stocks and Bonds Item Value at number Descriotion Unit value date of death 1 5,996.650 Evergreen High Income Municipal 8.640000 51,811.06 Bond Fund Class B NMPIX) . 2 2,311.909 Prudential Municipal Bond Fund High 10.150000 23,465.88 Income Series A (PRHAX) 3 7,299.397 Prudential Municipal Bond Fund High 10.150000 74,088.88 Income Series B (PMHYX) 4 2,030.838 Prudential Municipal Series Fund, 10.200000 20,714.55 Pennsylvania Series, Class A (PM PAX) 5 3,477.051 Putnam Tax Free High Yield Fund, 13.280000 46,175.24 Class B (PTHYX) 6 193 Prudential Monevmart Assets Fund 1.00 193.00 7 2,300 shs. common BellSouth Coro. (BlS) 40.887500 94 041.25 8 1 ,564 shs. common Enron Coro. ( ENE) 53.352500 83,443.31 9 600 shs common FPl Grouo Inc. FPU 57.560000 34,536.00 10 Dividend Davable on Item 9 336.00 11 3,000 Van Kampen American Capital Trust 14.325000 42,975.00 Investment Grade Fl municioals NTF) 12 Dividend oayable on Item 11 201.00 13 60,000 Indian River County, Fl Capital 100.626000 60,375.60 Improvement Refunding Revenue Bonds, 5.2%, due 9/1/2001 14 Accrued interest on Item 13 752.22 15 50,000 Nassau County, Fl Pollution Control 102.226000 51,113.00 Revenue Refunding Bonds, ITT Rayonier Inc. Proiect, 5.8%, due 6/112002 16 Accrued interest on Item 15 1,390.41 17 5,103.51. Smith Barney Money Funds, 1.00 5,103.51 Government Portfolio. Class A 18 11,034 ADRs Allied Irish Banks P .LC. (AIB) . 22.127500 244,154.84 19 2,583.7668 shs. MuniYield PA Fund 13.682500 35,352.39 20 Dividend oavable on Item 19 180.86 870,403.98 Printed on 2/27/2002 at 10:56 AM 'v /6-02.59.- ~- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN '* REV-485 EX AFP lDl-D21 ~ NEH":\, HENRY W RHOADS RHOADS & SINON PO BOX 1146 HBG '02 f\PR 12 P 1 :5 3 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-15-2002 SIECK 05-27-2001 21 01-0599 CUMBERLAND 201 PATRICIA L ESQ t:: -~ i PA 17fdii1tJi Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ...... REV:48Y-EifAFP-Toi:-02i-----..-NoYicE--oF--iETE-RMINATION-AN-i-A'ifsEss-MENy------------------------- --- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF SIECK PATRICIA L FILE NO.21 01-0599 ESTATE TAX DETERMINATION ACN 201 DATE 04-15-2002 1. Credit For State Death Taxes as Verified 48.595.58 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 64.322.97 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 64.322.97 .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: TD fulfill the requirements Df SectiDn Z140 (b) Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (7Z P.S. SectiDn 9140). Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. -- Make check Dr mDney Drder payable tD: REGISTER OF HILLS. AGENT. A refund Df a tax credit may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-13l3). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr frDm the Department's Z4-hDur answering service fDr fDrms Drdering: l-8oo-36Z-Zo5o; services fDr taxpayers with special hearing and I Dr speaking needs: l-8oo-447-3oZo (TT Dnly). Any party in interest nDt satisfied with the assessment Df tax as shDwn Dn this nDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z8loZl, Harrisburg, PA l7lZ8-loZl, OR --electing tD have the matter determined at audit Df the personal representative, OR --appeal to the Orphans' Court. Factual errors discDvered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z806ol, Harrisburg, PA l7lZ8-o6ol, Phone (717) 787-6505. See page 5 of the booklet "Instructions fDr Inheritance Tax Return for a Resident Decedent" (REV-15ol) for an explanation of administratively correctable errors. The 15% tax amnesty non-participation penalty is computed on the tDtal of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This nDn-participatiDn penalty is appealable in the same manner and in the the same time period as you wDuld appeal the tax and interest that has been assessed as indicated on this notice. For dates of death Dn or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months frDm the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiratiDn of eighteen (18) months from the date of death. Taxes which became delinquent before January I, 198Z bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January I, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZO% .000548 199Z 9% .000Z47 1983 16% .000438 1993-1994 n .00019Z 1984 11% .000301 1995-1998 9% .000Z47 1985 13% .000356 1999 n .00019Z 1986 10% .000Z74 ZOOO 8% .000Z19 1987 9% .000Z47 Zool 9% .000Z47 1988-1991 11% .000301 ZOOZ 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becDmes delinquent will reflect an interest calculetion to fifteen (15) days beyond the date of the essessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. \, /6 -d2.3 ~ - O~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX P~TE ESTATE OF DATE OF DEATH FILE NUMBER lJl ')CSUNTY I IL .T:>n ACN HENRY W RHOADS RHOADS & SINON PO BOX 1146 HBG '02 APR 19 ESQ C.::.:i. PA 17108 Cumbc 04-15-2002 SIECK 05-27-2001 21 01-0599 CUMBERLAND 101 '* REV-1541 EX AFP [11-021 PATRICIA L Allount Rellitted ) CHANGED (1) (2) (3) (4) (5) (6) (7) 270,000.00 870,403.98 .00 .00 85,604.91 .00 128,513.88 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is'4-j-i3f-AFP-foY:02Y-NOY-iCi--OF-YNHiifiTANCi-YAX-jrpPRA-isii'-ENT~--Ai:'rOWAN-ci-OR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SIECK PATRICIA L FILE NO. 21 01-0599 ACN 101 DATE 04-15-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines reflect figures that include the total of ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due R ITS: + INTEREST/PEN PAID (-) 3,385.42 DATE 08-24-2001 NUMBER CD000197 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 22,464.39 2.427.42 (11) ll2) ll3) ll4) (9) llO) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 1,354,522.77 24.891 81 1,329,630.96 .00 1,329,630.96 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .OOXOO= 1,254,630.96 X 045 = .00 X 12 = 75,000.00 X 15 = ll9)= AMOUNT PAID 75,000.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 56,458.39 .00 11,250.00 67,708.39 78,385.42 10,677.03CR .00 10,677.03CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoy.ent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Co..onwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the require.ents of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF MILLS J AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for for.s ordering: 1-800-36Z-Z050, services for taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice .ust object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the .atter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assess.ent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax a.nesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which beca.e delinquent before January 1, 198Z bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after January 1, 198Z will bear interest at a rate which will vary fro. calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interast Rate Daily Interest Factor 198Z ZO% .000548 199Z 9% .000Z47 1983 16% .000438 1993-1994 7% .00019Z 1984 11% .000301 1995-1998 9% .000Z47 1985 13% .000356 1999 7% .00019Z 1986 10% .000Z74 ZOOO 8% .000Z19 1987 9% .000Z47 ZOOl 9% .000Z47 1988-1991 11% .000301 ZOOZ 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. 'v / b -02 39-S- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-16D7 EX AFP [Dl-D2l HENRY W RHOADS RHOADS 8 SINON PO BOX 1146 HBG '02 14!\Y 17 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-29-2002 SIECK 05-27-2001 21 01-0599 CUMBERLAND 101 PATRICIA L ESQ P? '(i(l l :L" . -; '." Allount Rellitted L.',:: PA 1{1.1IiD8 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV:i6o7-Ex--AFP-(oY:02T------...--iNiiERi~.._ANCE--TAX--sTAYEME-tiT-ifF'-Ac-coUiff--...--------------------- ESTATE OF SIECK PATRICIA L FILE NO. 21 01-0599 ACN 101 DATE 04-29-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A S~ARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 04-08-2002 P R I NCI PAL TAX DUE: ........................................................................................................................................................................................................................... 67,708.39 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-24-2001 CDoo0197 3,385.42 75,000.00 04-11-2002 REFUND .00 10,677.03- TOTAL TAX CREDIT 67,708.39 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT lIeke check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payeble to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REY-13l3). Applications are available et the Office of the Register of Wills, eny of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing end I or speeking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessllent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) 1I0nths and one (1) day from the date of death, to the date of payment. Taxes which becalle delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER. OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is lIade after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MURDOCH BRENDA M 731 ASPEN LANE LEBANON, PA 17042-9080 -------- fold ESTATE INFORMATION: SSN: 187-30-2130 FILE NUMBER: 2101-0559 DECEDENT NAME: WILSON GRACE C DATE OF PAYMENT: 11/04/2002 POSTMARK DATE: 11/01/2002 COUNTY: CUMBERLAND DATE OF DEATH: 05/10/2001 NO. CD 001804 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $303.66 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: BRENDA M MURDOCH CHECK# 1001 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $303.66 MARY C. LEWIS REGISTER OF WILLS t ~ -. Gv'v CJ f'- STATUS REPORT UNDER RULE 6.12 Name of Decedent: Patricia Lick Sieck Date of Death: May 27, 2001 Will No.: 2001-00599 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration ofthe above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 . No [Xl 2. If the answer is No, state when the personal representative reasonably believes t~at the administration will be complete: Prior to Jatlui'iry. 1, 2004 3.. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court'! Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: . c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be fil he Clerk of the Orphans' Court and may be attached to thi eport'LJ . Date: tI1;; 'L",-, c: 0 0 '5 Charles L. Sieck Name 4- () ,.f!] -=:t ~ N 0- 1700 South Dixie Highway, Suite 203 Boca Raton, Florida 33432 Address ,-, ""! "J,", -r~ ,;~~ () "6') U(l) ~a::. r- N ~ :E: ,~'U ;;:::: ill .> .0 cS:: J) = Oc3 Capacity: IXl Personal Representative o Counsel for personal representati ve ("1 ... (561) 395-5595 Telephone No. ~ { -. Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 4/09/2003 SIECK CHARLES LICK 1700 SOUTH DIX!E HIGHWAY SUITE 203 BOCA RATON, FL 33432 RE: Estate of SIECK PATRICIA LICK File Number: 2001-00599 Dear Sir/Madam: It has corne to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 5/27/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS CC:~File Counsel Judge /l ,-:~:/)~/- y' ~~, BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Recore.,::: Re~.:~i~it-'.::' .. NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER of DATE ESTATE OF DATE OF DEATH FILE NUMBER JUN -2 All:1 'OUNTY ACN '* REY-7U EX AFP 101-D2l 06-03-2003 SIECK 05-27-2001 21 01-0599 CUMBERLAND 202 PATRICIA L HENRY W RHOADS RHOADS & SINON PO BOX 1146 HBG ESQ .03 Allount Rellitted Cl~:r~,.' . P A 171 0811mbenanc F-'A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V:736--EX--AFP--[oi~j)2i-----.ii-NCiffcE--oF--DETE-RHIN-ATIo-N-AifD-As-sESS-HENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF SIECK PATRICIA L FILE NO.21 01-0599 ESTATE TAX DETERMINATION ACN 202 DATE 06-03-2003 1. Credit For State Death Taxes as Verified 48,595.58 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 64,322.97 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 64.322.97 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIM- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: TD fulfill the requirements Df sectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. [72 P.S. SectiDn 9140). Detach the tDP pDrtiDn Df this NDtice and submit with YDUr payment tD the Registar Df Wills printed Dn the reverse side. u Make check Dr mDney Drder payable tD: REGISTER OF MILLS I AGENT. A refund Df a tax credit may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" [REV-1313). ApplicatiDns are available at the Office Df the Register Df WillS, any Df the 23 Revenue District Offices Dr frDm the Department's 24-hDur answering service fDr fDrms Drdering: 1-800-362-2050, services fDr taxpayers with special hearing and/Dr speaking needs: 1-800-447-3020 [TT Dnly). Any party in interest nDt satisfied with the assessment Df tax as shDwn Dn this nDtice may Dbject within sixty [60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing tD have the matter determined at audit Df the persDnal representative, OR --appeal tD the Orphans' CDurt Factual errDrs discDvered Dn this assessment shDuld ba addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, PhDne [717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" [REV-1501) fDr an explanatiDn Df administratively cDrrectable errDrs. The 15% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. AdditiDnal Pennsylvania Estate Tax assessed as a result Df a change Dn the Federal Estate Tax clDsing letter beCDmes delinquent at the expiratiDn Df Dne [1) mDnth frDm the date the final nDtice Df the increase in Federal Estate Tax is received. Taxes which became delinquent befDre January I, 1982 bear interest at the rate Df six [6%) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on Dr after January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates fDr 1982 thrDugh 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest FactDr 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 77- .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 77- .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [15) days beYDnd the date of the assessment. If payment is made after the interest cDmputation date shDwn on the Notice, additional interest must be calculated. /~ tI V tJ l.L.- CHARLES L. SIECK SUITE 203 1700 SOUTH DIXIE HIGHWAY BOCA RATON, FLORIDA 33432 TELEPHONE (561) 395-5595 FAX (561) 395-9497 Re: Estate of patricia L. Sieck File Number 2001-00599 May 26, 2004 01/5"Q1 ;2'-' Mary C. Lewis Register of Wills Cumberland County, Pennsylvania 1 Courthouse Square Carlisle, PA 17013 Dear Ms Lewis: Herewith please find the Status Report Under Rule 6.12 for the above referenced Estate. Should you have any questions, please do not hesitate to contact me. c: Henry W. Rhoads, Esquire w/encl. Yvonne R. Durham, Legal Assistant w/encl. L ~: {t STATUS REPORT UNDER RULE 6.12 ~t/ ,)( Name of Decedent: Patricia Lick Sieck Date of Death: May 27, 2001 Will No.2001-00599 Admin. No. . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: nl a 3. If the answer to No.1 is Yes, state the following: Yes a. No Did the personal representative file a final account with the Court? x b. representative's account is: The separate Orphans' Court No. (if any) for the personal nla c. parties in interest? Yes Did the personal representative state an account informally to the X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be ched to this report. rl/L_.--..'::/.. ,.'" \ Date: S/Zb/O Y "-- ~;. Signature \.. '. i"i Charles Lick Sieck Name (Please type or print) 1700 South Dixie Highway, Suite 203 Address Boca Raton, Florida 33432 Tel. No. (561) 395-5595 Capacity:-LJ>ersonal Representative _Counsel for personal representative I I I (\ I: l- r'nr~ 343879, I ~ ~ ... ....1 () f..I. (.1 .+. (.1 (.) \ll I,) nt-'n~3: III ~ (1) III 11 n3tO 11 t-' 0 b' ....- '< ....- ~ (1) 00 00 11 11 rtn t-' rt t-' (1) . (1)::T1ll11 ~ O::l t" ~o..O(1) '0 00 Hl :€ :J::l (1) n ....- O:Soo t-' (f) ~ ....- -...J,.Q ::l t-' O~rtt-' t-' III '< 00 w 11 ~ (1) -:::' ",) '0 (1) ::l ::l 00 '< t-' <: III ::l ....- III \ lJ--( ~ ~J OJ....... 0-....1 (')0 }>O () ::Oen ~ }>O ..... -tCen::O O-tCr ZI_m - O-t en "TI rn O~I\.): ;:ornO - wen OI - }>- m w~ (') W:E ^ .j::.}> W-< I\.) )..;. - D ~lt~" \ ' \ ') I ,j ~. \ '!I/mll