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Home My WebLink About06-03-08 (2) -...l 15056041158 REV -1500 EX (06-05) P A Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 OFFICIAL USE ONLY County Code Year 21 07 File Number 0930 INHERITANCE TAX RETURN RESIDENT DECEDENT Social Security Number 195-32-1209 Date of Death Date of Birth Correspondent's e-mail address: S G N A U MAN J R @ N S S H . COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is ed on all information of which preparer has any knowledge. OF PERSON R SPO SIB E R FILING RETURN DATE ENTER DECEDENT INFORMATION BELOW 09062007 02241917 Decedent's Last Name Suffix Decedent's First Name GILBERT ELIZABETH (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW []] 1. Original Return o 4. Limited Estate W 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received Supplemental Return o 3. Remainder Return (date of death prior to 12-13-82) []] 5. Federal Estate Tax Return Required 1- 8. Total Number of Safe Deposit Boxes 011. o 2. 04a. o 7. 010. Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach Copy of Trust) SPENCER G. NAUMAN, JR., ESQUIRE 717-236-3010 Firm Name (If Applicable) REGISTER OF WILLS USE 0NL:t( g~ = ~n ~ ~ ~ I a Cf) ~ (.,) 8 ~ NAUMAN, SMITH, SHISSLER & HALL, LLP First line of address 200 N. THIRD STREET, 18TH FLR. Second line of address City or Post Office State ZIP Code LED HARRISBURG PA 17101 ADDRESS 768 WILLOW OAK CIRCLE 0514 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE NAUMAN, SMITH, SHISSLER & HAL~, ADDRESS 200 N. THIRD ST., 18TH FLR. HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY ~ DATEr;4s/d'd' Side 1 L 6M4647 3.000 li S 0-5 b Etkt"liJ, SlS 15 (15 b o-tt'li-li-S 8 MI L MI .." :x N .. ,0 -...l ~J -I 15056042159 REV-1500 EX Decedenfs Name:G I L B E R T RECAPITULATION 1. Real estate (Schedule A) 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E). 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . Decedent's Social Security Number 195-32-1209 ELIZABETH L . 1. 215000.00 . 2. 2230176.00 . iI. 0.00 . 4. 0.00 . 5. 64449.00 . 6. 75083.00 . 7. 16000.00 . 8. 2600708.00 . 9. 145632.00 10. 6602.00 11. 152234.00 12. 2448474.00 13. 0.00 14. 2448474.00 9. Funeral Expenses & Administrative Costs (Schedule H) . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 11. Total Deductions (total Lines 9 & 10). . . . 12. Net Value of Estate (Line 8 minus Line 11) . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 14. Net Value Subject to Tax (Line 12 minus Line 13) TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable al the spousal tax rate, or transfers u~er Sec. 9116 (a)(1.2) X .0_ 0 . 00 16. Amount of Line 14.1axable at lineal rate X .O~ 24 43 4 7 4 . 00 17. Amount of Line 14 taxable at sibling rate X .12 0 . DO 18. Amount of Line 14 taxable at collateral rate X .15 5000 . 0 0 19. TAX DUE. . . . . . 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L li .5 0"".5 1:1 o-tf2"li5 "'to 6M4648 2.000 15. 0.00 16. 109956.00 17. 0.00 18. 750.00 19. 110706.00 00 1505bo-trcli5"'t' --1 REV-1500 "X Page 3 File Number 0930 Decedent's Complete Address: DECEDENT'S NAME GILBERT ELIZABETH L STREET ADDRESS 2701 LINCOLN STREET CUMBERLAND CITY II STATE I: ZIP CAMP HILL PA 17011- Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 110706.00 0.00 108686.00 5434.00 Total Credits (A + B + C) (2) 114120.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 3414.00 TotallnteresVPenahy (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 . Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? ........ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes o o o o 1XI o o No !Xl 00 00 [X] D [X] [X] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (a) (1.1) (i}). For dates of death on or after January 1, 1 995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii}). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an adoptive parent, or a stepparent of the child is zero (O) percent [72 P .S. !39116(a}(1.2}). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2} [72 P.S. 99116(a)(1}). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. g9116(a)(1.3}]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 6M4671 1.000 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE REV-1502 EX + (6-98) ESTATE OF FILE NUMBER Elizabeth L Gilbert 21 07 0930 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 compelied to buy or sell, both having reasonable knowledge of the relevant facts. Real property Which Is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Real Estate located at 2701 Lincoln Street, Camp Hill, PA 17011. DOD value is based upon selling price. See Attached copy of Settlement Sheet. (Settlement costs taken as administrative expense) 215,000 3W4695 1.000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 215,000 REV-1503 EX + (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Elizabeth L Gilbert 21 07 0930 All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE OF DEATH ITEM NUMBER DESCRIPTION 1. 10,388 Shares Allied Irish BKS Shares/Par 10,388 Exchange: NYSE CUSIP: 019228402 Dividend accrued on 9/6/2007 520,647 7,902 2 200 Shares CISCO SYS INC Shares/Par: 200 Exchange: NASDAQ CUSIP: 17275R102 6,417 3 2,977 Shares D&E COMMUNICATIONS INC Shares/Par: 2,977 Exchange: NASDAQ CUSIP: 232860106 Dividend accrued on 9/6/2007 41,901 372 4 4,048 Shares EQUITABLE RES INC Shares/Par: 4,048 Exchange: NYSE CUSIP: 294549100 204,647 5 5,570 Shares EXXON MOBILE Shares/Par: 5,570 Exchange: NYSE CUSIP: 30231G102 Dividend accrued on 9/6/2007 488,099 1,950 6 3,000 Shares FIRST PERRY BANCORP Shares/Par: 3,000 Exchange: CUSIP: 336094107 105,000 Total fram continuation schedules 853,241 TOTAL (Also enter on line 2, Recapitulation) $ 2,230,176 3W4696 1.000 (If more space is needed, insert additional sheets 01 the same size) Estate of: Elizabeth L Gilbert 195-32-1209 Schedule B (Page 2) Item No. Description Value at Date of Death 7 12,310 Shares GENERAL ELECTRIC CO Shares/Par: 12,310 Exchange: NYSE CUSIP: 369604103 479,844 8 1,000 Shares GLAXOSMITHKLINE PLC Shares/Par: 1,000 Exchange: NYSE CUSIP: 37733Wl05 Dividend accrued on 9/6/2007 53,345 495 9 200 Shares IDACORP INC Shares/Par: 200 Exchange: NYSE CUSIP: 451107106 6,484 10 12 Shares IDEARC INC Shares/Par: 12 Exchange: NYSE CUSIP: 451663108 Dividend accrued on 9/6/2007 11 484 Shares ILLINOIS POOL WKS INC Shares/Par: 484 Exchange: NYSE CUSIP: 452308109 12 219 Shares PEPCO HOLDINGS :INC Shares/Par: 219 Exchange: NYSE CUSIP: 713291102 13 313 Shares PPL CORP Shares/Par: 313 Exchange: NYSE CUS:IP: 69351Tl06 14 300 Shares TUPPERWARE BRAND CORP Shares/Par: 300 CUSIP: 899896104 414 4 27,903 6,064 15,356 9,425 Total (Carry forward to main schedule) 599,334 Estate of: E1izabeth L Gi1bert 195-32-1209 Schedu1e B (Page 3) Item No. Description Va1ue at Date of Death 15 250 Shares VERIZON COMMUNICATIONS CUSIP: 92343Vl04 10,554 16 2,941 Shares WACHOVIA CORP NEW Shares/Par: 2,941 Exchange: NYSE CUSIP: 929903102 Dividend accrued on 9/6/2007 142,962 1,882 17 200.386 Shares COLUMBIA FDS SER TR I Shares/Par: 200.3860 MOT FUND CUSIP: 19765L546 11,845 18 885 Shares LIBERTY ALL-STAR Shares/Par: 885 Exchange:NYSE CUSIP: 530158104 Dividend accrued on 9/6/2007 7,266 195 19 228 Shares TRI -CONTINENTAL CORP Shares/Par: 228 Exchange: NYSE CUSIP: 895436103 5,512 20 20,000 Par CARLISLE PA AREA SCH DIST Par: 20,000 Exchange: NASDAQ CUSIP: 142508HFO 20,296 Interest accrued to 9/6/2007 13 21 20,000 Par PENNSYLVANIA ST Par: 20,000 Exchange: NASDAQ CUSIP: 70914PBD3 19,836 Interest accrued to 9/6/2007 188 Tota1 (Carry forward to main schedu1e) 220,549 Estate of: Elizabeth L Gilbert 195-32-1209 Schedule B (Page 4) Item No. Description Value at Date of Death 22 30,000 Par STATE PUB SCH BLDF AUTH PA SCH Par: 30,000 Exchange: NASDAQ CUSIP: 857322FM8 Interest accrued to 9/6/2007 30,363 611 23 2,381 Shares ML READY ASSETS TRUST CUSIP: 999999998 2,381 24 3 Shares CASH CUSIP: 999999998 3 Total (Carry forward to main schedule) 33,358 REV-1508 EX,+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Elizabeth L Gilbert FILE NUMBER 21 07 0930 Include the proceeds of litigation and the date the proceeds were received by the estate, All property Jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 M&T Bank Checking Account # 950564352, DOD Value Interest accrued to 9/6/2007 25,661 4 2 M&T Bank Checking Account # 37113003 DOD Value 9,196 3 US Travelers Cheque 100 4 Refund check of Genworth Life Insurance Company Premium 273 5 Dividend Check from PPL Corporation 95 6 Refund of Highmark Prescription Drug Plan Premium 40 7 Refund of Highmark Premium 112 8 Distribution Check paid on behalf of Tri-Continental Corporation Cammon Stock 19 9 Household Furnishings See attached itemized list with value of each item 13,866 10 Diamond Ring Appraisal Attached 6,226 11 Diamond Solitare Earrings Appraisal Attached 1,798 12 Diamond Bracelet Appraisal Attached 2,450 13 Diamond Star Burst Design pin Appraisal Attached 2,969 14 Diamond Circle Pin Appraisal Attached 785 15 Fulton Financial Advisors Net Income Check Account # 43-F083-01-8 280 16 Fulton Financial Advisors Income Check Account # 43-F085-01-3 387 17 Central Penn Auto Club MemberShip Refund 11 Total from continuation schedules 177 TOTAL (Also enter on line 5 Recaoitulation\ $ 64,449 3W46AD 1,000 (It more space is needed, insert additional sheets of the same size) Estate of: Elizabeth L Gilbert 195-32-1209 Schedule E (Page 2) Item No. Value at Date of Death Description 18 Income Interest in Henry B. Gilbert Trust EIN *' 236216066 Not QTIP See attached Will of Henry B. Gilbert - Paragraph Fourth A and Power of Appointment in will of Henderson Gilbert - Paragraph Third (a) (2) o 19 Marsh Affinity Refund Check 34 20 Income Interest in Maude T. Leiby Trust - EIN # 23-6419584 (Not QTIP) o 21 Interest Income in S. Leiby Trust EIN# 23-6402501 (Not QTIP) o 22 Refund of Car Insurance from Ohio Casualty 134 23 Refund check from PA American Water 9 Total (Carry forward to main schedule) J.77 REV-1509 EX + (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY OOrvtlONWEAL TH OF PENNSY LV ANIA INHERrrANCETAX RErURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Elizabeth L Gilbert 21 07 0930 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELA IDNSHIP TO DECEDENT A Salt, Anne W 768 Willow Oak Circle, Lexington, KY 40514 Daughter JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOIN MADE INCLUDE NAME OF FINANClAllNSTlTUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH OEED FOR NUMBER TENANT JOINT JOINTLY-HELD REAL EST ATE V ALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A 2/1/2007 Central Bank & Trust Co. Checking Account #21324987 DOD Value 52,331 100.0000 52,331 Interest accrued to 9/6/2007 22 100.0000 22 2 A 10/25/2005 Toyota Avalon 2006 per Kelley Blue Book 22,730 100.0000 22,730 TOTdL IAI...n ~ ~ 75,083 (~ rrore space is needed, insert add~ional sheets of the same size) 3W46AE 1.000 REV-1510 E>',+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EST ATE OF Elizabeth L Gilbert SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 07 0930 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPER1Y ITEM IN:lLOE T1-E I'W.\EOf T1-E TRmSFEREE. TI-EIR RElA TIONSHP TO OECEOENT AIo[) DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER nEDATEOf1T'WflFER ATT/lCHAOOPY OF TI-E OEED FOR REAl ESTATE VALUE OF ASSET INTEREST 'IF APPLlCABLE\ VALUE 1. Transfer within one year of death, $11,000 to Scott L. Wood 11,000 100.0000 3,000 8,000 2 Transfer within one year of death, $11,000.00 to Anne W. Salt 11,000 100.0000 3,000 8,000 TOTAL (Also enter on line 7, Recapitulation) $ 16,000 (If more space is needed. insert additional sheets of the same size) 3W46AF 1.000 REV-1511 EX. (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth L Gilbert ITEM NUMBER A. 2 B. 3W46AG 1.000 Debts of decedent must be reported on Schedule I. DESCRIPTION 1. FUNERAL EXPENSES: East Harrisburg Cemetry & Cremation Services Romberger Memorials Total from continuation schedules . . . . . . . . . 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name 01 Personal Representative(s) Scott L. Wood & Ann Wood Salt Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 19665 Tonkawan Road City Apple valley Year(s) Commission Paid: 2008 State PA Zip 92307 2. Attorney Fees 3. Family Exemption: (II decedent's address is not the same as claimant's, allach explanation) Claimant Street Address City State Zip Relationship 01 Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Scott Wood Re~sement of Expenses of Trip No.1 of Co-Executor to Harrisburg, Pennsylvania associated with starting estate administration 9/19/07-9/22/07 Total from continuation schedules . . . . . . . . . FILE NUMBER 21 07 0930 TOTAL (Also enter on line 9, Recapitulation) (II more space is needed, insert additional sheets 01 the same size) $ AMOUNT 1,115 687 9,560 60,000 29,500 1,564 907 4,378 37,921 145,632 Estate of: Elizabeth L Gilbert Item No. 3 4 5 195-32-1209 Schedule H Part 1 (Page 2) Description Amount Blooms ~ Vickrey 265 West Shore County Club Memorial Reception 6,343 Kerr Brothers Funeral Home with Lexington Cemetary Cremation and Cert. 2,952 Total (Carry forward to main schedule) 9,560 Estate of: Elizabeth L Gilbert 2 195-32-1209 Schedule H Part 7 (Page 2) Dauphin County Register of WIlls 20 3 PPL Electric Utilities to maintain 2701 Lincoln St., Camp Hill, PA 48 4 Scott Wood Retmbursement of Expenses of Trip 2 of Co-Executor to Harrisburg, Pennsylvania associated with estate administration - cataloging of personal property, packing and moving of personal property 10/3/07-10/7/07 1,697 5 Schultz's Landscaping, LLC to maintain 2701 Lincoln Street, Camp Hill, PA 356 6 Ohio Casualty Group 239 7 Anne Wood Salt Retmbursement for expenses incurred to travel to Harrisburg Sept. 18 - Sept. 22, 2007 including automotive expenses, mileage, food and lodging associated with starting estate administration and planning Memorial Service 3,649 8 Anne Wood Salt Reimbursement for Obituary in Patriot News, gratuity for Pastor, Singer and Organist at Second United Church of Christ, and Thank you Cards from Kinkos 848 9 Anne Wood Salt Reimbursement for uncleared check when Central Bank account closed and transferred to Estate Checking Account. 237 10 Nauman, Smith, Shissler & Hall, LLP Costs incurred 285 11 Scott Wood Reimbursement for payment to Michael Kondratko Moving Services for packing, moving and long distance hauling of undistributed Estate personal property 5,600 12 Scott Wood Reimbursement for Ivory Parcbment Paper Service Programs for memorial service 346 Total (Carry forward to main schedule) 13,325 195-32-1209 Estate of: Elizabeth L Gilbert Schedule H Part 7 (Page 3) 13 Scott Wood Reimbursement of Expenses of Trip 3 of Co-Executor to Harrisburg, Pennsylvania associated with estate administration, inventory of safe deposit boxj and sale of real estate. 11/12/07 - 11/14/07 2,062 14 Scott Wood Reimbursement for payment to Reliable Carriers, Inc. to transport Decedent's undistributed vehicle to California. 1,988 15 Anne Wood Salt Reimbursement for notary, fax and mailing charges incurred at The Mail Box associated with Estate Administration 21 16 Anne Wood Salt Reimbursement for storage fee paid to Lexington Mini Storage for storage expenses of undistributed Estate personal property during Estate Administration. 10/27/2007 - 12/26/2007 226 17 CUmberland Law Journal Legal Notice 75 18 Selling Costs for Real Estate located at 2701 Lincoln Street, Camp Hill, PA 12,900 19 Patriot News Legal Advertisement 84 20 West Shore County Club 132 21 Emily Hogue Reimbursement for storage fee paid to MallOry Station Storage 1 for storage expenses of undistributed Estate personal property during Estate administration. 10/8/07 - 11/30/07 534 22 Commonwealth of pennsylvania Fee for Correction of Vehicle Title Upon Death of Owner 23 23 Anne Wood Salt Reimbursement for ACknowledgment cards 77 Total (Carry forward to main schedule) 18,122 195-32-1209 Estate of: Elizabeth L Gi~bert 24 Schedule H Part 7 {Page 4} Anne Wood Sa~t Reimbursement for Fed-Ex Charges incurred during estate administration. 84 25 Pa American Water to maintain 2701 Lincoln Street, Camp Hill, PA 44 26 Verizon Additional ~ate charges at 2701 Lincoln Street, Camp Hill, PA 11 27 UGI charges from 9/18/07 - 10/18/07 to maintain decendent's home for sale. 24 28 UGI Utilities Final Bill for maintaining 2701 Linco~n Street, Camp Hi~l, PA 224 29 Verizon Final Bills 28 30 Anne Wood Salt Reimbursement for updated appraisal of decedent's diamond ring. 85 31 Anne Wood Salt Reimbursment of moving expenses paid to Two Men and a Truck Moving Company for moving of decedent's undistributed personal property to TenneSsee. 1,337 32 Michael Kondratko Moving Services Payment for moving undistributed Estate personal property. 2,950 33 Gran-U-Lawn Lawn Maintenance at 2701 Lincoln Street, Camp Hill, PA 42 34 Anne Wood Salt Reimbursement for payment of storage fees to Lexington Mini-Storage for decedent's undistributed personal property. 588 35 United States Treasury Balance due on Decedent's final U.S. 1040 562 Total (Carry forward to main schedule) 5,979 Estate of: Elizabeth L Gilbert 195-32-1209 Schedule H Part 7 (Page 5) 36 Pennsylvania Department of Revenue Balance due on Decedent's final 2007 PA-40. 495 Total (Carry forward to main schedule) 495 REV-1512 EX + (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth L Gilbert FILE NUMBER 21 07 0930 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Citi Advantage World Mastercard 272 2 Extra Care Day Care during final illness 2,038 3 PPL Electric Utilities to maintain 2701 Lincoln St., Camp Hill, PA 32 4 Schultz's Landscaping, LLC to maintain 2701 Lincoln Street, Camp Hill, PA 367 5 Penn Waste Final Bill for 2701 Lincoln Street, Camp Hill, PA 45 6 Value of 7 checks issued by Decedent prior to death but cashed after Decedent's death 3,296 7 Tracy Pearson Dayttme Caretaker for decedent during her final illness 510 8 Verizon Telephone Bill Acct. 717 761-4176 401 83Y 16 9 Pennsylvania American Water 26 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 6,602 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth L Gilbert NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Anne W. Salt 768 willow Oak Circle Lexington, KY 40514 50% of Residue: 1,221,737 2 Scott L. Wood 19665 Tonkawan Road Apple Valley, CA 92307 50% of Residue: 1,221,737 3 Jane T. Whittaker 1205 Bayshore Avenue Brigantine, NJ 08203 General Bequests: 5,000 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son None FILE NUMBER 21 07 0930 AMOUNT OR SHARE OF ESTATE 1,221,737 1,221,737 5,000 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46AI 1.000 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) $ o LAST WILL AND TESTAMENT OF ELIZABETH L. GILBERT I, ELIZABETH L. GILBERT, of the Borough of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making null and void any and all former Wills and Codicils by me at any time heretofore made. FIRST: I direct my Executors, hereinafter named, to pay all my legal debts and funeral expenses as soon after my decease as conveniently may be done. SECOND: I give and bequeath all of my jewelry to my daughter, ANNE WOOD SALT, whose present address is 768 Willow Oak Circle, Lexington, Kentucky, if she survives me and if she does not survive me, to such of her children as survive me. For purposes of determining the shares of my Estate bequeathed and devised to my daughter, ANNE WOOD SALT under ITEM FIFTH, SIXTH and SEVENTH, and bequeathed and devised in trust under ITEMS EIGHTH or NINTH, the dollar amount of the value of my jewelry on an appraisal obtained by my Executors for death tax purposes shall be included in the rest, residue and remainder so that the share given, bequeathed and devised to my daughter, ANNE WOOD SALT, under ITEM FIFTH, SIXTH and SEVENTH, and bequeathed and devised in trust under ITEMS EIGHTH or NINTH shall be reduced by that amount. 1 Last Will and Testament Elizabeth L. Gilbert THIRD: All of my furniture, furnishings, books, silverware, jewelry, pictures, objects of art, automobiles and all other domestic and household effects and personal goods and chattels of every nature and wheresoever situate, including all casualty insurance policies thereon, I give and bequeath to my children, SCOTT LEIBY WOOD, whose present address is 19665 Tankawon Road, Apple Valley, California, and ANNE WOOD SALT, or the survivor of them, so much of said personal property and chattels, as they may select. I would like them to give certain items which appear on a list kept with my other papers to the persons named on the list. The rest of said property shall be sold and the proceeds added to my residuary estate. FOURTH: I give and bequeath the sum of Five Thousand Dollars ($5,000) to my friend, JANE TAGGART WHITTAKER, whose present address is 1205 Bayshore Avenue, Brigantine, New Jersey, if she survives me. FIFTH: If my son, SCOTT LEIBY WOOD and my daughter, ANNE WOOD SALT, survive me, all the rest, residue and remainder of my Estate of whatever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath to my said son and said daughter in equal shares. SIXTH: If my son, SCOTT LEIBY WOOD, does not survive me, all the rest, residue and remainder of my Estate of whatever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath to my 2 Last Will and Testament Elizabeth L Gilbert daughter, ANNE WOOD SALT, if she survives me, and my daughter-in-law, PAMELA WOOD, whose present address is 19665 Tankawon Road, Apple Valley, California, if she survives me, in equal shares. SEVENTH: If my daughter, ANNE WOOD SALT, does not survive me, all the rest, residue and remainder of my Estate of whatever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath to my son, SCOTT LEIBY WOOD, if he survives me, and my Trustee, hereinafter named, in trust to be administered in accordance with the trust provisions of ITEM NINTH, in equal shares. EIGHTH: If my daughter, ANNE WOOD SALT, and my son, SCOTT LEIBY WOOD, do not survive me, all the rest, residue and remainder of my Estate of whatever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath to my daughter-in-law, PAMELA WOOD, if she survives me, and my Trustee, hereinafter named, in trust to be administered in accordance with the trust provisions of ITEM NINTH, in equal shares. NINTH: If my daughter, ANNE WOOD SALT, my son, SCOTT LEIBY WOOD, my daughter-in-law, PAMELA WOOD, do not survive me, all the rest, residue and remainder of my Estate of whatever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath to my Trustee, 3 Last Will and Testament Elizabeth L. Gilbert hereinafter named, in trust to be divided into as many trusts as there are living children of my daughter, ANNE WOOD SALT, surviving me and administered as follows: A. To payor apply the net income from the trust or trusts to or for the benefit of ELIZABETH GARRISON SALT and EMILY ANNE SALT, the children of my daughter, ANNE WOOD SALT, who survive me, hereinafter beneficiaries under this ITEM NINTH. B. To payor apply a part, parts, or all of the principal of the trust of a beneficiary in the sole discretion of the Trustee, to or for the use of the beneficiary, for the maintenance, health care, education, (including education in an independent school, college, trade school or graduate school) and support of the beneficiary, for the establishment of the beneficiary in a business or profession or for the purchase of a home for the beneficiary, and, as the Trustee, in its sole discretion, determines to be reasonable necessary, to or for the support, maintenance and health care of the beneficiary taking into consideration all the assets available to her. C. Distributions of principal from the trusts under this ITEM NINTH need not be equal. D. When a beneficiary shall have attained, the age of thirty (30) years, the Trustee shall distribute all the principal and any accumulated or undistributed net income then held in her trust. 4 Last Will and Testament Elizabeth L Gilbert E. If a beneficiary of a trust dies after the division pursuant to this ITEM NINTH, but before she attains the age of thirty (30) years, and the beneficiary of the other trust has not attained the age of thirty (30) years, then the principal and any accumulated or undistributed net income of the deceased beneficiary's trust shall be distributed to the other trust established by the division pursuant to this ITEM NINTH. F. If a beneficiary of a trust dies after the division pursuant this ITEM NINTH, but before she attains the age of thirty (30) years, and the beneficiary of the other trust has attained the age of thirty (30) years, then the principal and any accumulated or undistributed net income of the deceased beneficiary's trust shall be distributed to the other beneficiary. G. If both beneficiaries die after the division pursuant to this ITEM NINTH, but before they attain the age of thirty (30) years, then the principal and any accumulated or undistributed net income of the deceased beneficiary's trust shall be distributed in accordance with ITEM TENTH. TENTH: If my son and daughter do not survive me and die without living children, all the rest, residue and remainder of my Estate of whatsoever nature and wheresoever situate including that over which I have a Power of Appointment, I give, devise and bequeath as follows: 5 Last Will and Testament Elizabeth L. Gilbert A. One-half to my daughter-in-law, PAMELA WOOD, and one-half to my son-in-law, STEPHEN SALT, or if one of them is not living, then to the sUNivor of them. B. If my said son-in-law and daughter-in-law are not then living, to my sister, VIRGINIA LEIBY TAGGART, whose present address is 143 Browning Lane, Rosemont, Pennsylvania, if she is then living. C If my said sister is not then living, one-half to my niece, NANCY TAGGART DAVIS, whose present address is 320 Park Drive, Moorestown, New Jersey, and one-half to my nephew, JOSEPH PRIESTLY TAGGART, whose present address is 4925 East Brekel Road, Rothdrum, Idaho. D. If either my said nephew or niece are not then living, then to my niece or nephew then surviving. ELEVENTH: If any heir, legatee or beneficiary hereunder should die within sixty (60) days after me or within sixty (60) days after any other person, the survival of whom determines his or her rights hereunder, then such heir, legatee or beneficiary shall be deemed to have predeceased me or such other person for all purposes hereunder. 6 Last Will and Testament Elizabeth L. Gilbert TWELFTH: I direct my Executors to pay all inheritance, estate, succession and legacy taxes of whatsoever nature and kind, to which my Estate or the transfer of any property passing hereunder or otherwise passing by reason of my death, may be subject and to charge such taxes against my residuary estate, it being my intention that none of the aforesaid taxes, either federal or state, or any property required to be included in my gross estate under the provisions of any state or federal law now in force and effect or hereafter enacted shall be prorated among the persons interested in my estate to whom such property is or may be transferred or to whom any benefit accrues. THIRTEENTH: In addition to the powers granted the Executors and Trustee by law, except as otherwise specifically provided herein, the Executors and the Trustee shall hold and manage my Estate and any trusts created hereby upon the following terms and conditions and with the following powers and authorities: A. To take, hold, or retain all or any part of the Estate or any trust hereby created in the form in which it may be acquired as long as they deem advisable and to receive all the income, increments, rents and profits therefrom. B. To sell, exchange, partition, lease or otherwise dispose of any property or part thereof, real or personal, which may at any time form part of Estate or trust created hereby at public or private sale for such purposes and upon such terms, including sales on credit with or without security, in such manner and at such prices as it may determine, including the right to lease real estate for periods in excess of five 7 Last Will and Testament Elizabeth L. Gilbert years and for a term expiring after the termination of the Estate any trust created hereby. In the event of a sale, exchange, partition or lease of any of the property of this Estate or any trust created hereby, there shall be no liability on the part of the purchaser or purchasers to see to the application of the purchase money, but the same shall be held and disposed of by such purchaser or purchasers free and clear of any of the provisions of any trust created hereby. .' C. To continue any investment which may form a part of the Estate of any trust created hereby or to invest or reinvest the same in any property, real or personal, of any kind or nature, including stocks, bonds, mortgages, other securities, common trust funds of a Corporate Executor or Trustee and mutual and money market accounts operated or offered by a Corporate Executor or Trustee without being restricted or limited to investments as now or may hereafter be prescribed for executors or Trustee by the laws of the Commonwealth of Pennsylvania or any other state, including the right to acquire, sell or retain stock in a Corporate Executor or Trustee or the holding company of a Corporate Executor or Trustee; and to invest in and pay premiums for such insurance and/or securities as the Executors or Trustee deem appropriate, under the circumstances, for any beneficiary hereunder, including any type of life insurance, health insurance or such other insurance premiums as the Trustee deem appropriate, charging premiums to income or principal. 8 Last Will and Testament Elizabeth L Gilbert D. To cause securities which may from time to time comprise any part of the Estate or any trust created hereby to be registered in the name of the Executors or Trustee as Executors or Trustee or in the name of any nominee or to take and keep the same unregistered and retain them or any part thereof in such condition that it will pass by delivery without disclosing the fact that the property is held in a fiduciary capacity. E. To make any loans either secured or unsecured in such amounts, upon such terms, at such rates of interest and to such persons, firms or corporations as they deem advisable, and such sums as may be required for the purpose of the payment of taxes and administrative expenses; provided, however, that any benefits from a qualified employee plan received by the Executors or Trustee shall not be used for the payment of such taxes or expenses. F. To retain the principal or corpus of any part thereof of the Estate or any trust created hereby in the form of cash. G. To borrow money including from themselves as individuals or from itself for any purpose in connection with the administration of the Estate or any trust created hereby; execute promissory notes or other obligations for the amounts so borrowed by mortgage or pledge of any real or personal property which may at any time form a part of the Estate or any trust created hereby. 9 Last Will and Testament Elizabeth L. Gilbert H. To vote, in respect to any securities which may at any time form a part of the Estate or any trust created hereby, upon any proposition or election at any meeting and to grant proxies discretionary or otherwise; vote at any such meeting; join in or become a part of any reorganization, readjustment, merger, voting trust, consolidation or exchange and to deposit any such securities with any committee, depository, trustee or otherwise and to payout of the Estate or any trust created hereby any fees, expenses and assessments incurred in connection therewith and to charge the same to principal or income as it may see fit to exercise conversion, subscription or other rights, or to sell or abandon such rights and to receive and hold any new securities issued as a result of such reorganization, adjustment, merger, voting trust, consolidation or other rights; and generally take all action in respect to any such securities as it might or could do as absolute owner thereof, to vote any stock in a Corporate Executor or Trustee or a holding company of such Corporate Executor or Trustee, except that in the election of directors of said Executor or Trustee or the holding company of said Executor or Trustee said stock shall be voted as directed by the person or persons then entitled to all or part of the Estate or trust income. \. In their discretion, to allocate to either principal or income or between them any and all taxes (including capital gains taxes, if applicable) or receipts or expenses which they may be required to pay on behalf of the Estate or any trust created hereby. 10 Last Will and Testament Elizabeth L Gilbert J. To divide or distribute, whenever it is required or permitted, the Estate or any trust created hereby and to make such division or distribution in kind or in money or partly in kind and partly in money, and that for such purposes the judgment of the Executors or Trustee as to the value of the different items shall be conclusive and final upon the beneficiaries. K. To hold and administer the trusts created hereby in one or more consolidated funds in whole or in part in which the separate trusts or funds shall have undivided interest. L. To determine, in connection with making investments, whether to amortize premiums in whole or in part. M. To compromise claims, on such terms and conditions as Trustee, in their discretion, deem appropriate. N. To engage attorneys, investment counsel, accountants, agents and such other persons as they deem reasonable and to charge the expenses thereof to income or principal as it may determine and to delegate to such persons any discretion which it may deem proper. The Executors or Trustee shall not be liable for any negligence, omission or wrongdoing of such counselor agents, provided reasonable care was exercised in their selection. 11 Last Will and Testament Elizabeth L. Gilbert O. Should the principal of any trust be payable to a person or persons under the age of twenty-one (21) for which provision is not specifically made herein concerning the disposition of the property until he or she attains the age of twenty-one (21), the Trustee shall continue the term of said trust as to said persons until they attain the age of twenty-one (21) paying over to them or for their use and benefit, the proportionate share of the net income of said estate in accordance with the terms herein. P. No title in the Estate or any trust created hereby, or in the income accruing therefrom or in its accumulation shall vest in heir, legatee or any beneficiary and no heir, legatee or beneficiary shall have the right or power to transfer, assign, anticipate or encumber his or her interest in said Estate or any trust created hereby or the income thereof, prior to the actual distribution thereof by the Executors or Trustee to said heir, legatee or beneficiary. Further, neither the income nor the principal of the Estate or any trust created hereby shall be liable in any manner, in the possession of the Executors or Trustee, for the debts, contracts or engagements of any heir, legatee or beneficiary. Q. Should the principal or income or both of this or any trust be payable to any person as to whom the Trustee has actual knowledge of a court adjudication of incompetency, or who the Trustee determine, in the discretion of the Trustee, is unable to act effectively on his or her own behalf in financial matters, then the 12 Last Will and Testament Elizabeth L. Gilbert Trustee shall have the right to use such principal or income for the benefit of such beneficiary. This authority shall include the right to pay premiums for life, health, accident and any other insurance. R. No trust created herein, or by exercise of a power of appointment hereunder, shall continue for more than twenty-one (21) years after my death and the death of the beneficiaries in being at the date of my death. Any property still held in trust at the expiration of that period shall immediately vest in and be distributed to the person or persons then entitled to receive or have the benefit of the income therefrom in the proportions in which they are entitled thereto, or if their interests are indefinite, then in equal shares, by representation. S. If, at any time during the term of the trusts created hereby, the Trustee determines, in its discretion, that the principal of the trusts have become too small to be practical or uneconomical to continue, then the Trustee may distribute the principal of the trusts to the then income beneficiary in such amounts as it deems appropriate. T. A Corporate Executor or Trustee shall be entitled to receive annual compensation for its services hereunder in accordance with the schedule of compensation of such Corporate Executor or Trustee currently in effect when the services are performed. U. The Trustee may resign by giving written notice thereof to my children then living, specifying a date, not less than thirty (30) daysfrom the date of the notice, on 13 last Will and Testament Fllzabeth l. Gilbert which the Trustee shall be deemed to have resigned. Upon delivery of the assets of the trust by a Trustee to a Successor Trustee, appointed as described below, the Trustee shall be free of any further duties to the beneficiaries or the original Trustee, or Successor Trustee hereunder, except for past acts or conduct of such Trustee. A Successor Corporate Trustee must be appointed. A Successor Trustee shall be appointed as follows: 1. By vote of the income beneficiary of beneficiaries of the Trusts, who are twenty-one (21) years of age or older. 2. Any Successor Trustee so selected shall serve on the same terms and conditions and with the same powers and duties as if originally appointed. FOURTEENTH: I nominate, constitute and appoint my son and daughter, SCOTT LEIBY WOOD and ANNE WOOD SALT, as Executors under this my Last Will and Testament. If they are unable or unwilling to serve, I nominate, constitute and appoint HERSHEY TRUST COMPANY, Hershey, Pennsylvania, as Substitute Executor. No bond shall be required in this or any other jurisdiction. 14 Last Will and Testament Eiizabeth L. Gilbert FIFTEENTH: I nominate, constitute and appoint HERSHEY TRUST COMPANY, Hershey, Pennsylvania, as Trustee of the trust or trusts created in Items SEVENTH, EIGHTH, or NINTH. IN WITNESS WHEREOF, I, ELIZABETH L. GILBERT, the Testatrix to this my Last Will and Testament, typewritten on \ \~ sheets of paper, have hereunto set my hand and seal this ~ \ q day of December, 2001 &~'BtT~~~~G~BE~ (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above named ELIZABETH L. GILBERT, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. j '- "./ , .' I _\ . 1/., . :'J .."h' res\'d,'ng at 71 i'l , / ; /--T, I '.-,' ..~~.,.,1.'1 . /\ i ..;-j' I 'j 'J .....:-..-/. / "I J(:=:/ /..........., residing at " - ;;.~ I ~".r,,:'l\t-,LL~ /.. .. .!- '--,;--- residing at ,i '..i (I ; i" ' jiJ{ ) /'~'.A:. 15 Last Will and Testament Elizabeth L. Gilbert STATE OF PENNSYLVANIA SS. COUNTY OF DAUPHIN I, ELIZABETH L. GILBERT, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do acknowledge that I signed and executed the instrument as my Last Will; that I signed it as my free and voluntary act for the purposes therein expressed. ,.... i\ 1 ~'UjlC' ~ \--- ELlZABBTH L. GILBERT ~~~, Sworn or affirmed to and acknowledged before me by ELIZABETH L. GILBERT, the Testatrix, this /? day of December, 2001. OTARY PUBLIC My Commission Expires: NOTARIAL SEAL ~eannette Chelgren, Notary PUblic City of Harrisburg, County of Dauphin My Commlsslor Exo'rsG Fab. 15, 2005 ---.........--~,~:'O'">~__...--.:ll'-...,...~ 16 Last Will and Testament Elizabeth L. Gilbert STATE OF PENNSYLVANIA SS. COUNTY OF DAUPHIN I ' We - '. ,'/., ", I /."" '-{ 'I . I :sherrLj' fJ /)/lat.j , I 1-. (f\ ..~' ~ -- . ( .,~,;, .'\ and , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness \ I I).' r { ._LL ! f. 1.-<...1;" /l ,/j {II ,/1 __j:_.'_.___. .I "":" -. I' / . , '... ..; .'(:.1 / . '_-'L--jl I'~ Witness \ Witness " .,/~.11 1 I ) __ .- . ( ,_"--n t\ (- /(.': 'I // :/ V Sworn or affirmed to and acknowledged before me this IF day of December 2001. ~ OTARY PUBLIC Y Commission Expires: NOTARIAL SEAL Jeannette Chelgren, Notary Public City of Harrisburq, County of Dauphin My Commission Explms ;:~b. 15,2005 --~"-,,,_.....-. 17 ''''HoII...V-'\''''''....."a<"......~......'''''''"'' A. Settlement Statement u.s. Department of Housing and Urban Oevelopmdnt B. TYDe of Loan OMB Annroval No. 2502-0265 lexDir!J$ 1113012009\ 1. DFHA 2. DFmHA 3. K1Conv. Unins. I 6. RIe Number I 7. Loan Number 18. Mortgage Insurance Case Number 4. nVA 5. DConv.lns. 07-0128 0062467592 C. Note: A=:%~~~~~),~=~~::em~\~)lo:=it:~~r:e~~~~.:=i~~:=ta,8 I TitleExprm; Settlement System =:~G~~~~I:~ Wn~~=~~~Fs::'ta~~tss:~~1~~~~t~o: m,f6n ~~1~$is:tnrorm.1~nS'tIes upotl Printed 11127f2ll07 at 15:47 HAR O. NAME OF BORROWER; Jason Lichtel ADDRESS: E. NAME OF SELLER: Scott Leiby Wood and Ann Wood Salt and Co-Executors of the Estate of Elizabeth L. Gilbert ADDRESS: 2701 Lincoln Street Camo Hill PA 17011 F. NAME OF LENDER: First Horizon Home Loans ADDRESS: 201 Granite Drive Suite 130 Lancaster P A 17601 G. PROPERTY ADDR~S: 2701 Lincoln Street, Camp Hill, PA 17011 Camo Hill Borouah H. SETTLEMENT AGENT: Hershey Abstract, LLC, Telephone: 717-533-1150 Fax: 717-533-4800 PLACE OF SETTLEMENT: 150 West Chocolate Avenue Hershev. PA 17033 I. SETTLEMENT DATE: 11/2812007 J. SUMMARY OF BO~ROWER'S TRANSACTION: K. SUMMARY OF SEL:LER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales Drice 215 000.00 401, Contract sales orice 215 000.00 102. Personal pmnArlv 402. Personal Pro""rtv 103. Settlement charne$ to borrower lIine 1400\ 6233.92 403. 104. 404 1OS. 405, A<fustm"nts for ~erns Daid bv s"lIer in aaV8nee Adjustments for items Deia bv seller in advance 106. Citvltown taxes 406. Citvltown taxes 107. CounlV taxes 11128/07 to 12/31/07 109.61 407. County taxes 11/28107 to 12/31107 109.61 100. School taxes 11/2810710 06/30/08 1.465.51 408. School tax"" 11128107 to 06/30105 1 465.51 109. Sewe( 11/28107-12/31/07 15.61 409. Sewer 11/28/07-12131107 15.61 110. 410. 11t 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 222824.65 420. GROSS AMOUNT DUE TO SELLER 216590.73 200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. Deoosit or earnest money 5 000.00 501. Excess DOOM<lit Isee instructionS' ?O2. Princinal amount of new loans 172000.00 502. Settlement cham<>s to seller (fine 1400\ 12 900.00 203, Eri_unn 10MIsI taken sub'eel to 503. EXi$tino loanl$\ laken subject to 204. 504. Pavaff of First Mortn".,.. Loan Allfirst Bank 205. 505. 206. 506. 207. 507. 208. 508. ?09. 509. Adiustments for items unoaid bv seller Adiustments for items unpaid by seller 210. Cirvltown taxes 510. CI~town taxes 211. Countv taxes 511. Countll taxes 212. School taxes 512. School taxes 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BY/FOR BORROWER 177 000.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 12900.00 300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from bonowefriine 120\ 222 824.65 601. Gross amount due to seller lIine 420\ 216590.73 302. Less amounts naid bvlfor borrower lline 220\ 177 000.00 602. Less reduction amount due seller lline 520) 12900.00 303. CASH FROM BORROWER 45 624.65 603. CASH TO SELLER 203 690.73 SUBSTITUTE FORM 1099 $EL~ STATEMENT: The information contained hetflin is imponant tBl( information and i6 Deing fUMi9;~ed 110 th" Int~1 R~nue S.rvlce. 11 )lOll.. l'eql"j!fed I.Ofilt!o::l retun, :~t::\lr~:-=the$~,=~mcr= ~J::~~S item q; reql.lir.-d to be reported 8n<l tr'le IRS determines hi it hia$ not been r~rted. "rM ConI'SCI SlIleB PJ'iett de!:c:rd~cd QI'1 ~~~.~~~e:ytl:WUbi~:t~~=~\~~~=~ unOiJr~tl9tC1~':?:;=:<~~b8~~~:;~l:i~~~:r~J=~~=~catoo 'TlN:_'_-_'_ '_'_ SElLEfl(S)SIGNATtJRE(S): , SElLER(S) NEW MAILING AODflE$S: SELLER(S) PHONE NUMBERS: (H) (W) 'i./2 d << ~O:QL J7-LL-Jnn7 U,S, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SETTLEMENT 51 A TEMEN1 '...""..,V_I\...'......"'OII'....I_I'I...""""...olI File Number. 07-0128 PAGE 2 TilleEx=- Selllement S~stem Printed 11/2712007 a115:47 HAR L SETTLEMENT CHARGES PAID FROM PAlO FROM 700, TOTAL SALES/BROKER'S COMMISSION based on orice $215 000.00 ilil5.000 = 10 750.00 BORROWER'S SELLER'S Di~ision of commission {line 7001 as follows: FUNDS AT FUNDS AT 701. $ 5 4tl0.00 to Lawvers Realtv SETTLEMENT SETTLEMENT 702. $ 5 350.00 to RE/MAX Realt;;" Associates Inc. 703. Commission aaid at Settlement 10750.00 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Orioination Fee % 802. Loan Di~nt % 803. Annroisal Fee 804. Credit Reoort 805. L""rler's Insoection Fee 806. Mortoaae Aoolication Fee 807. Assumnlion Fee 808. Courter Fee to First Horizon Home Loans LR 25.00 809. Tax Related Service Fee to Total Mortnaae Solutions 90.00 810. Wire Fee to First Horizon Home Loans LR 35.00 811. Annlication Fee to First Horizon Home Loans LR 4tlO.OO 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interes! From 1112812007 10 12/0112007 lBl$ 29.8610 /dav 3 Davs LR 89.58 902. Morteaae Insurance Premium for to 903. Hazard Insurance Premium for to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance 3 mo. IIi\ $ 48.33 /mo LR 144.99 1002. Mortoaae Insurance mo~ /mo 1003. C"~ Prooertv Tax mo./RIt /mo 1004. Countv Pron<>rtv Tax 10 mo:-;';"s 98.06 /mo LR 980.60 1005. School taxes 6 mo.lIi\~ 206.94 /me 1 241.64 1009. Aooreaate Analvsls Adlustment to First Horizon Home Loans LR -827.27 0.00 1100. TITLE CHARGES 1101. ~"Iemenl or closina fee 1102. Abstract or tiUnearch 1103. Trtle examination 1104, Tille insurance binder 1105. Document PrenRration 1106, Notarv Fees 1107. Allomev'sfees IincludC$ above items No: \ 1108, Tille Insurance to Hershev Abstract LLC 1.290.38 (includes above items No: I 1109. Lende(s PoIiev 172000.00 " 1110, Owne(s PoIicv 215 000.00 - 1 290.38 1111. End 100 End300 End900 to Hershev Abstract LtC 150.00 1112. 1113. ClosinaSvcUr to Hershl!\l Abstract LLC 35.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201, Recordina F 40.50 . MartDal'le $ 72.50 . Release $ 113.00 1202, Citv/t"..ounlv taxlstam"" Deed ~2 150.00 . Martaaoe $ 2150.00 1203. State Tax/stamos ~ ~150.00 . Martn""" $ 2150.00 1204 1206. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Survev 1302. Pest Insnection to Sudden Death 40.00 1303, Transaction Fee to RE/MAX Realtv Associates 250.00 1304. Flood Determination to Federal Flood 26.00 1400. TOTAL SETTLEMENT CHARGES (enter on lines 103 s..ction J and 502 SecUon Kl 6 233.92 12.900.00 HUO CERTIFICATION OF BuYER AND SELLER I nave carefully reviewed the HUO-1 Settlement 618t1mef1l and to lhe brm of my ~ and belief, ilia a true MO &CClJr81e statement of 911 ~9ipt$ ;ncl dlstK.rnl'tler'lts made on m'lliilcoount Ol'OyM8 in this Ir'8I'IsaetiOl'l.1 rutthel'OII1ifylhst I ~'ecelYftd 8 copydthe HlJO-1 S9ttlvminC Sta1lO1morn. Jil50nLJalUitl ~ccm L.E11ID)1 WOOl] AlTl vvooa liillt t:O-E)(eeutors or tne t:$tan Of t:IIZ.i'IDGtn L.. l,Jlll:M:ln WARNING; IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO 1><1 UNITEO STATES ON THIS OR l'I<y SIMILAR ~OIlM. peNA, TieS UPON CONVICTION CAN INCLUDe A FINeMO IMPRISONMeNT. FOR DeTAILS SEE TITLE 18: u.s. CODE seCTION 1001 AND SECTION 1010. Tne HUD-1 Settlement Statement wnich I hfiW prvpsred if; oil true i1ru;l ;lc;onte ~nt Of lhi~ b'3'l1l3d:ion. 11'Il!N6 caueed ot wm C8\Ja8 lt1e funde to be d(8bur8ec:1 in 6l~rdilllCQ with this stOltDmenl SET11.&MEHT AGENT: DATE: _ ~/~ d << SO:9L L2-~L-L002 *' OCT ,?:~ 2n07 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 October 24, 2007 NAUMAN SMITH SHERRY A MAY ATTORNEYS AT LAW POBOX 840 HARRISBURG PA 17108-0840 Re: ELIZABETH L GILBERT SSN: 195-32-1209 Dear Paralegal May: Pursuant to your letter dated October 22, 2007, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely, ~9-V~~j2L- Carole A. Procope Recovery Section Manager (717) 772-6604 o Central Bank Central Bank & Trust Co. P.O. Box 1360 Lexington, KY 40588-1360 (859) 253-6222 October 23, 2007 Sherry A May C/O Nauman Smith Attorneys at Law P.O. Box 840 Harrisburg, PAl 71 08-0840 RE: Estate of Elizabeth L Gilbert 195-32-1209 To Whom It May Concern: Listed below is the account of Elizabeth Gilbert, the valuation and any accrued interest due, as of the date of death, September 06,2007. Checking Acct: 21324987 Balance $52,330.92 Interest Due: $22.09 Account is joint with Anne W Salt. Opening Date: Feb. 01, 2007 Current Balance: $22,319.68 as of Oct. 23,2007 If you should need any additional information please let me know. Thank you. Sincerely, Candace Bernabe Research Coordinator 859-253-6142 /' m M&rBank 499 Mitchell Road, Millsboro, DE 19%6 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 October 30, 2007 Nauman Smith Attorneys At Law POBox 840 Harrisburg, Pennsylvania 17108-0840 Re: Estate or Elizabeth L Gilbert Social Security: 195-32-1209 Date of Death: Sevtember 06. 2007 Dear Sir or Madam: Per your inquiry received October 26,2007, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 37Jl3003 Ownership (Names oj) Elizabeth L Gilbert * Opening Date 01/28/71 Balance on Date of Death $9,195.63 Accrued Interest $ 0.03 Total $9,195.66 2. Type of Account Checking Account ACCOi:nt }'hanber 950561352 Ownership (Names oj) Elizabeth L Gilbert * Opening Date 04/03/01 Balance on Date of Death $25,661.04 Accrued Interest $ 3.53 Total 25,664.57 * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts or to check for a safe deposit box, including ownership and any changes, closures and/or reimbursement of funds, please contact our Lemoyne Branch at 1200 Market Street, Lemoyne, PA 17043, or # 717-731-1730. Sincerely, / , ,'-"" ,.//) / ~/'/., U--' ;J;j;; ~LC;. 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Kelley Blue Book - Trade-In Pricing Report - Toyota, Avalon Page 1 of 2 'Kelley Blue Book THE TRUSTED RESOURCE -.II:taII.,.. b'lli; Se advertisement Toyota Avalon . . 2006 Toyota Avalon XLS Sedan 40 BLUE BOOK:: TRADE.!N VALUE aclvertisement Condition Value Excellent $23,450 ../ Good $22,190 (Selected) Fair $19,955 advertisement ~._- @TOYOTA m~,..ing fOl'tla Average Consumer Rating (51 Reviews) Read Reviews --'- ''" ",.~, .">. U'i_l '{rUti 4.8 out of 5 Review This Vehicle Vehicle Highlights Mileage: Engine: Transmission: Drivetrain: 3,456 V6 3,5 Liter Automatic FWD Selected Equipment Standard Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Multi Compact Disc Dual Front Air Bags Front Side Air Bags ABS (4-Wheel) Leather Alloy Wheels Toyota Avalor Optional Power Seat Sun Roof Blue Book Trade-In Value http://www.kbb.comlKBB/UsedCarslPricingReport.aspx?ManufacturerId=49&YearId=2...11/13/2007 David ~H1ULn<OTerjford <7FINE JEWELERS 3735 Palomar Centre Drive Suite 100 Lexington, KY 40513 859.219.2300 david@davidhungerford.com November 3,2007 Anne Salt 768 Willow Oak Circle Lexington, KY 40514 Awraisal for Estate Valuation "t. .' .~ .,..:. ~ ;.:....- . I. ,... =--:J,t.\ '......~..".,..J..,.. ...",,,, ;- 'f!-. ."",V.,_ ...." . ~, ~'''.~.-' . -....~\ ~~~~1; ~ .;D:- b"J. .j\~ '.-. ""~",,{,;:..:_,;,c"''7 r ~ One ladies diamond cocktail style ring containing one large center diamond, four (4) marquise diamonds, and eight (8) full cut diamonds made in platinum The center diamond is a round modified brilliant cut, natural in origin, measuring approximately 7.62 mm x 7.58 mm with a depth of 4.10 mm. The estimated weight is 1.44 ct. with a color and clarity of IjVS1 (note: cut is slightly shallow, large table, small open culet). The four (4) marquise cut diamonds measure approximately 5 mm x 2.5 mm. Each diamond weighs approximately .16 ct for a total estimated weight of .64 ct. The color and clarity are GjVS1 (note: one diamond is slightly chipped on the point). The eight (8) round diamonds are full cuts each measuring approximately 2.3 mm. The weight of each diamond is approximately .04 ct for a total weight of .32 ct. The color and clarity are GjSIl. The total estimated diamond weight of the ring is 2.40 ct. The mounting is platinum (cast) with no stamps. The ring weighs 5.7 grams and has two beads inside the shank. Fair market value of center diamond: Fair market value of mounting with side diamonds: Total estimated fair market value: $5,470.00 $756.00 $6,226.00 One pair of ladies diamond solitaire earrings made in 14 karat white gold with French screw backs (non -pierced) set with one diamond in each earring. The diamonds round old European cut describes as follows: the first measuring approximately 5.56 mm - 5.66 mm x 3.56 mm depth, estimated weight by formula .68 carats, clarity VVS2, color P (note: cape); the second measuring approximately 5.71 mm - 5.69 mm x 3.84 mm depth, estimated weight by formula .76 carats, clarity VVS2, color H. The diamonds are natural and set in illusion style setting, weighing 3.5 grams, stamped "14K", no hallmark. Total fair market value: $1,798.00 ~Q.~~.., ., ........,..... .....o~~....'"';.~.,~~.~.,,' One diamond bracelet containing a mix of Old European cut diamonds, old mine cut diamonds, and round modem brilliant cut diamonds, set in 14 karat yellow gold. The bracelet is set with twenty-four (24) round diamonds measuring from 3.5 rom to 3.1 mm, estimated average weight .125 carats, estimated total diamond weight in the bracelet 3.00 carats. The diamonds are set in four prong heads, each in a gold circle. The bracelet is stamped "14k" and "PAT. 3303517'. The piece weighs 22.8 grams. Total fair market value: $2,450.00 2 One ladies star burst design pin made in 14 karat yellow gold (determined by acid test), set with one round Old European cut diamond, measuring approximately 6.00 mm x 5.94 mm x 3.87 mm depth, estimated weight by formula 1.15 carats, clarity VS2, color H-I. The pin has no stamps and weighs 4.7 grams. Total fair market value: $2,969.00 One ladies diamond circle pin made in 14 karat white gold containing thirty (30) bead set round single cut diamonds. The diamonds are natural single cuts, measuring approximately 2mm each estimated weight .03 carats each, total estimated weight .90 carats, clarity VSl, color G. The pin measures 26 mm in diameter, and weighs 3.2 grams, no quality stamp. (Note: marking scratched on back edge "69" and "XXXXC'.) Total fair market value: $785.00 ljO.lA~JVvMf{~.( David Hungerford, President Hungerford and Associates, Inc. Andrew Shuman R.J. lAGS. We use the following instruments in our gemstone and grading evaluations: Rubin Hexagonal 20.5 mm 10 X loupe, Gem Instruments 10Xl30X Binocular Gemscope, Gem Instruments Refractometer, Gem Instruments Polariscope, Mettler PC 400C Gem Scale, Gem Oro 10 Stone Master Color Grading Set. A. D. Leveridge Gauge. Mitutoyo Micrometer. Ceres Diamond Tester. These estimated replacement costs are based on estimates of the quality and weights of the gemstones, unless it is specifically stated that the gemstones were removed and graded. All weights, measurements, color and clarity grades were done while the stone were mounted in the settings. If the stones were graded while unmounted a more accurate grade may result. This is not an offer to buy, and we assume no liability with respect to any action that may be taken on the basis of the appraisal. Values stated are intended to reflect current local retail replacement costs, or fair market value if so stated. 3