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HomeMy WebLinkAbout04-0274PETITION FOR PROBATE and GRANT OF LETTERS Estate of Edwin BY Siegel No also known as To ~mQ~q~or CF ,?J~ceased SoctaI Seturltv No 158-07-5088 The petmon et the ~nders~ed~esp~Jf~ represents that Your petitioner(s), w~ lsge 1~ years o~ age or older an the execut ors m the las~ wdi et the above decedent, dated January 26 and cod~cd(s) dated C~fl; Zl - 0,4 - znq Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania named Decendent was dom~cded at death m Cumberland County, Pennsvlvanm, w~th h_is last family or principal remdence at 209 N. Middlesex Road, Carlisle, Middlesex Township. Cumberland C6unty, Pennsylvania (b51 street, number and munc~pahty) ?e~nde#t /then 83 years of age, d~ed February 20 fii~2004 at __Carla2a.le: .Pennsylvanxa Ex_copt ag'iollo~;}, decedent d~d not marry, was not d~vorced and d~d not have a child born or adopted after exc~.u,tmn:o! the will offered lot probate, was not the v~ctlm of a kflhng and was never adjudicated mcompe~en,t ;- De~-tsdenLat~death owned property with est:mated values as follows (if ~to~nl;de~d m~?a ) All personal property $ (If not domtcded m Pa ) Personal property ~n Pennsylvania $ (If m3t ~o(m~.ded ~n Pa ) Personal property ~n County $ Value of real c~tate m Pennsylvama $ situated as follows none WHEREFORE, petmoner(s) respectfully request(s) the probate of the last wdl and codicil(s) presented heree, lth and the grant of letters testamentary [heron testamentary, admmlstral~on c t a, admlmstratlon d b n c t a ) OATH OF PERSONAL REPRESENTATIVE COMMONSSEALTH OF PENNSYLVANIA -I COL, NTY OF ~LR~BERLAND ~ ss I he ~etn~onerJsl%bo\e;namecbswear(s) or affirm(s) that the statements ~n the forego:ng petit:on are trw_ dnd ~_.orrelt.t6,~lhcobest.ol. th~ k],owlcdge and behef of petmoner(s) and that as personal represen- tatw~_{,,) el the aboye~, deccde],t pet~tmner(s) wdl well and truly administer the estate according to law Sx, orn to o~ a?rmed and s~bscr,bed ~ ~&W & ~,~,~ Estate of Edwin B. Siegel , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~f'-0~~('~ 2~ ~/.2Oq }0 , ,n constderatmn of the petlUon on the reverse rode hereof, satisfactory proof having been presented before me, IT IS DECREED that the ~nstrument(s) dated ~Ianuary 26, 2004 described thermn be admitted to probate and filed of record as the last will of~ and Letters Testamentary are hereby granted to FEES Probate, Letters, Etc Short Certlficates(..~) TOTAL Filed $ I.'::; oo $~0q8 oo ATTORNEY(Sup Ct I D No) Susan J. Hartman, Esq. ID65184 11rvine Row~ Carlisle~ PA 17013 ~DDRESS 717-249-7780 PHONE PETITION FOR PROBATE and GRANT OF LETTERS also k~town as Deceased Soctal Securtty No / S ~r . OD A °~- 0 ~ ~ To Regtster of Wills for the County of Commonwealth of Pennsylvanta The petttlon of the understgned respectfully represents that Your pemtoner(s), who ts/are 18 years of age or older an the execut_ tn the last wtll of the above decedent, dated and codtcd(s) dated ~n the named ,19__ (state relevant circumstances, e g renunciation, death of executor, etc ) Decendent was domtcded at death tn County, Pennsylvania, wtth last faintly or principal residence at (hst street, number and munc~pahty) Decendent, th~n years of age, dted , 19. Except~as follo.ws decedent dtd not marry, was not divorced and d~d not have a chtld born or adopted after execution of the will offered for probate, was not the wcUm of a kdhng and was never adjudicated tnddmpe~i'~nt ~- Decendefft at death owned property wtth estimated values as follows (If domlctled tn Pa.) All personal property $ (If not domtctled tn Pa ) Personal property tn Pennsylvania $ (If not dom~cded tn Pa ) Personal property tn County $ Value of real estate tn Pennsylvama $ s~tuated as follows WHEREFORE, petitioner(s)respectfully request(s)the probate of the _~'~lll a~l codti~l$ presented herewith and the grant of letters '~ -~ ~', ~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA '~ COUNTY OF ~.x~,%ec~c~c~ f ~s The petlttoner(s) above-named swear(s) or affirm(s) that the statements tn the foregoing petition are true and correct to the bes(of the knowledge and behef of petitioner(s) and that as personal represen- tattve(s) of the. abovt,e decedent petitioner(s) will well an/~uly ad, minister ~'l'a~e acco/~g to law Sworn to or afhr~ed argt subscribed ..- )(x ! ~._ ~'.~/~ ~.~,~J,,- ~ be. foJ'e me th~s ~-2~° ' day of ] '~' '-fl( - ' - ,~ -~' k, ~ ~ L~_~~aegtster l ~ Estateof' ~--~c~,~-, ~'~ ~o~ ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~('xO~c-~c', ~ g)Looq ~ , ,n cons~deraUon of th~ peU~on o~ · e reverse s~de hereof, satlsfacto~ proof having been presented before me, IT IS DEC~ED that the lnst~ment(s) dated ~- ~- descr:bed thereto be admitted to probate and filed of record as the last will of and Letters -~-~'~-U~f'v~-~'~O.~ . are hereby granted to ~/'~O,~C~O,~o-~ ~ ~a ~ ~' ~O~%k,, FEES Probate, Letters, Etc Short Certdicates( ) $. ATFORNEY (Sup Ct I D No~) Renunczatlon $ S. ~DDRESS m TOTAL Fried PHONE ' his Is to certify that the information here given Is correctly copied from an original certificate of death duly filed with me as Local Registrar The original certificate will be forwarded to the State Vital Records Office for permanent .filing WARNING. It IS ~llegal to duphcate th~s copy by photostat or photograph. Fee for this cemficate, $2 00 P 10120390 No 21- oq- Local Registrar _FEB 3 200 Date COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH LAST WILL & TESTAMENT OF EDWIN B. SIEGEL 'P_l- EDWIN B. SIEGEL, of Carlisle, Cumberland County, Pennsylvama~ being of sound and disposing nund, memory and understanding, do hereby make, pubhsh and declare ttus as and for my Last Will and Testament, hereby revoking any and ail other wills and codicils heretofore made by me FIRST. I direct that ail my just debts and funerai expenses be prod from my estate as soon at, er my death as practicaily and convemently may be done SECOND. I hereby direct that my body be cremated, and the ashes buried in the buriai grounds adjacent to the Medford, New Jersey, Friends Meeting House It is my desire that there be a memoriai serrate at the Friends Meeting House, after the manner of Friends, and if my daughter, Susan Mog~lefsky, so desires, an appropriate Jewish funeral conducted at my gravesite THIRD. I plan to provide and leave a separate written statement or list dated and signed by me that w~ll be in existence at the time of my death that will dispose of tangible personai property as described therein (excluding money or property used in trade or business) not specificaily chsposed of by tins Will I hereby &reet that such statement or hst be complied with and I hereby give and dexase the ~tems set forth on and described ~n said statement or hst in the manner and to the devisees indicated and descnbed thereon If more that one such written statement or list is in existence at the time of my death, the one with the latest date shall be construed as the only valid written statement or list and all prior ones shall be considered void In the event no such written statement or list is found within sixty (60) days after my death, it shail be conclusively presumed that I did not provide and leave one In the event I fad to provide and leave such a written statement or hst, or m the event such statement or list does not dispose of all my said tangible personal property not otherwise specificaily disposed of by this Will, any of my soad personai property not disposed of either by such statement or list or specifically by ti-as Will shail be distributed as my Executors, shail jointly direct The cost of the slupment of such personal property, if any, to the recipient thereof shail be paid for as an expense of the admamstration of my estate The baiance of my personai property, if any, not othervnse disposed of in the manner described above, shall become a part of the rest, residue and remainder of my estate hereinafter disposed of FOURTH. I g~ve and bequeath ail furmture and household goods located at 209 North Middlesex Road, Carlisle, Pennsylvama. to my unfe, Margaret A Siegel, with the exception of those items hsted under Paragraph Tlurd FllrTH. I hereby g~ve, dexase and bequeath ail the rest, residue and remainder of my property, reai, personai or mixed, wherever situate, including property over wlach I have the power of appointmem, if any, after the payment of the debts and the expenses provided for m Paragraph "Second" hereof (The'Residue), to the Ed Siegel Revocable Living Trust, absolutely and m fee simple, to be held and adnumstered in accordance with the term,s thereof SIXTH. I dtrect that any and ail Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shail be paid out of the princlpai of my residuary estate SEVENTH. I hereby nominate, constitute and appoint my wife, Margaret A Siegel, my daughter, Susan Mognlefsky, and my son, Benjarmn Siegel, or the surmvor or survivors of them, as Co-Executors oftlas my Last Will and Testament I hereby relieve my Executors from the necessity of pomng security in connection with their duties, as such, m any jurisdiction m which they may be called upon to act msofar as I am able by law to do so In addition to the powers conferred by law, I authorize my Executors, in their absolute discretion, to retain in the form received, and to sell either at public or private sale any reai or personal property owned by me at the tn-ne of my death My Executors shall serve without commission IN WITNESS WHEREOF, I have hereunto set my hand and seai to this, my Last Will and Testament, consisting of two typewritten pages this ~/e day of~.~.~\ , 2004 EDWIN B S~EI~EI~ Signed, sealed published and declared by the above named Testator Edwin B Siegel as and for las Last Will and Testament, in the presence of us, who, at his request, in las sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses COMMONWEALTH OF PENNSYLVANIA : ·'SS. COUNTY OF CUMBERLAND : I, Edwin B Siegel, Testator whose name ~s s~gned to the attached or foregoing instrument, having been duly qualified acoordmg to law, do hereby acknowledge that I signed and executed the instrument as my Last Will, that I signed It wallmgly, and that I signed it as my flee and voluntary act for the purposes therein expressed ~"-EDWIN 1~ ~SIEGEL~ Sworn or affirmed to and acknowledged before me, by Edwin B Siegel this o~ day of :~Oouo~xI , 2004 N~tarv~hc ~ Katlly I.- Mumm~ ~N~. puMi~ y Commlsslo~ Expires Rug, ~, kw, · COMMONWEALTH OF PENNSYLVANIA : :SS. COUNTY OF CUMBE~D : We, S~$Orx ~ ~O.l~af} and Cxl¥~. /--~ the witnesses whose names are signed to the attached or foregoing mstrumem, being duly qualified according to law, do depose and say that we were present and saw Edwin B Siegel sign and execute the instrument as his Last Will, that he signed willingly and that he executed as his free and voluntary act for the purposes thereto expressed, that each of us in the hearing and sight of the Testator signed the will as w~tnesses, and that to the best of our knowledge, the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence Sworn or affirmed to and subscnbed before me by~ ,~o~o.~ ~ ~'~a and C¥OT~o. L ~ , ~tnesses, tbs ~b~ay of ~U~ , 2004 Kathy L. M.u,m,m. erf,',,,~ Public IBorouqh of Car,?.e Cumberland Co , PAl AMENDMENT TO THE EDWIN B. SIEGEL REVOCABLE LIVING TRUST I, Edwin B Siegel, of 209 North Mtddlesex Road, Carhsle, Pennsylvama, amend my Agreement of Trust dated December 5, 2002, my tntention betng to revoke certain portions of the trust and substitute tn their place the following I. I hereby revoke the ex~sting Article Slx Paragraph A 1 and replace tt as follows Article Six A MARGARET A. SIEGEL TRUST 1 IfGrantor's wife, MARGARET A. SIEGEL, shall survtve the Grantor by tturty (30) days, Trustee set aside and hold in a separate account or accounts to be known as the MARGARET A. SIEGEL TRUST, the minimum sum of ONE HUNDRED EIGHTY THOUSAND ($180,000.00) DOLLARS. The trustee shall pay or apply for the benefit of MARGARET A SIEGEL, monthly, beginning on the first of the month following Grantor's death, all of the net income of the MARGARET A. SIEGEL TRUST for as long as she may live The determination of the amounts to be paid or applied for the benefit of MARGARET A SIEGEL ts to be made tn the sole thscretion of the Trustee. II. I hereby revoke the ex~sting Artmle Six Paragraph B.1 and replace it as follows. Article Six' B. Remmnder of the EDWIN B. SIEGEL REVOCABLE LIVING TRUST I The sum of FIVE THOUSAND AND NO/100 ($5,000 00) DOLLARS shall be &strlbuted to the Carhsle Friends (Quaker) Meettng, 252 "A' Street, Carlisle, PA 17013, or to its successors or asstgns III. I hereby revoke the existtng Article Six Paragraph B.2. I choose not to make any gift to the Hahfax Monthly Meeting. IV. I hereby revoke the existing Artmle Slx Paragraph B.3 and replace it as follows 3 The sum of ONE THOUSAND AND NO/100 ($1,000 00) DOLLARS each shall be distributed to Emily Dillon, born April 12, 1986, and Elizabeth Dillon, born February 11, 1990, grandchildren of MARGARET A SIEGEL, both of whom are currently residing at 496 Wood Street, Harrisburg, PA 17100, Rachel Field, bom July 20, 1989, and Eleanor Field, bom May 21, 1992, grandchildren of MARGARET A. SIEGEL, both of whom are currenly residing at 816 Derby Drive, West Chester, PA 19382; M~ra Field, bom November 7, 1998, grandchild of MARGARET A. SIEGEL, currently residing at 3012 Cochrane Road, Alberta, Canada T2M413, Benjamin Grant, bom June 5, 1980 and Tonya Grant, children of CONNIE SIEGEL, currently, residing at 27 Mayflower Drive, Old Orchard Beach, ME 04064. V. I hereby revoke the existing Article Six Paragraph B.4 and replace it as follows: 4. All of the assets remainmg in the EDWIN B. SIEGEL REVOCABLE LIVING TRUST after the payment of the foregoing specific bequests, ("The Remainder"), shall be distributed equally, absolutely,-enurely, and in fee simple, to grantor's two children, SUSAN MOGILEFSKY and BENJAMIN SIEGEL, if they survive the grantor by thirty (30) da3is Any assets dismbutable to BENJAMIN SIEGEL, under the terms of this trust, however, shall be di~fibuted to him according to the following schedule (a)~-~HOUSAND AND NO/100 ($41),000 00) DOLLARS shall be distributed to him as soon as practicable after grantor's death; ~ ~,~c~ (b) The balance of his distributable share of"The Remmnder' shall be distributed to him in four equal annual installments, w~th each installment to consist of one quarter of the remaining principal of his dismbutable share of"The Remmnder" plus all interest accruing on his share of "The Remainder" from the date of his last distribution, PROVIDED HOWE;qER, THAT before the distribution to BENJAMIN SIEGEL of any portion of his share of the EDWIN B. SIEGEL REVOCABLE LIVING TRUST, other than that provided in subparagraph (a) hereof, BENJAMIN SIEGEL shall provide to the Trustee the results of monthly medical laboratory tests demonstrating that BENJAMIN SIEGEL has not abused any prescnpUon or illegal drugs or medicauons during the SlX (6) months preceding each proposed distribution. The Trustee shall not make any distribution to BENJAMIN SIEGEL under this or any other provision of this trust, in the absence of such evidence, or similar evidence satisfactory to the Trustee Upon the premature termination of this trust, for any reason, any funds otherwise dismbutable to BENJAMIN SIEGEL under the terms hereof, and not distributed to BENJAMIN SIEGEL as a result of the failure of BENJAMIN SIEGEL to provide the evidence required ~n th~s paragraph, shall be distributed to SUSAN MOGILEFSKY, ~f she is then living, to be held by her free of trust, but with knowledge of the grantor's desire that such funds shall be used to benefit BENJAMIN SIEGEL If SUSAN MOGILEFSKY is not hving, or is mentally incapacitated upon the termination of this trust prior to the distribution of BENJAMIN SIEGEL of his share thereof, then BENJAMIN S IEGEL'S as yet undistributed share of the Remainder shall be distributed directly to BENJAMIN SIEGEL, absolutely and in fee simple, per stirpos. VI. I hereby revoke the existing Article Twelve, Paragraph B. And replace it as follows B Applicable Law. This trust agreement will be construed and administered in accordance with the laws of the Commonwealth of Pennsylvama. IN WITNESS WHEREOF, I hereby reaffirm the Edwin B Siegel Revocable Ltving Trust subject to the here~n contmned amendments on this the~.(~'lJgXday of January, 2004 EDWIN B. SIEGEL, GRANTOR The foregoing ~nstmment, consisting of three (3) pages was signed, published and declared by EDWIN B SIEGEL as the Grantor, to be amendments to the EDW1N B SIEGEL REVOCABLE LIVING TRUST tn the presence of each of us and all of us together, and the Grantor, upon declaring this document to the amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST, requested each of us to s~gn the same as attesting w~tnesses, and we thereupon signed our names hereto as such uamesses, m the presence of the Grantor, and tn the presence of each other, on thtsc~(0gOday of January, 2004. We further state that each of us believes that, at the t~me he executed the foregoing instrument, the Grantor was of sound mind and memory, of lawful age, and dtd so execute ~t as his own free act and deed and not under the unlawful tnfluence of any person WITNESS: Commonwealth of Pennsylvania County of Cumberland We, Edwin B. Siegel, : · SS. , the w~tnesses, respectively, whose names are signed to the attached or foregoing lnstrumem, having been sworn, delcared to the undersigned officer that the foregoing amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST was signed, published and declared by Edwin B. Siegel, Grantor, to be the amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST in the presence of each of us and all of us together; and the Grantor, upon declanng this document to be the amendments to the EDWIN B SIEGEL REVOCABLE LIVING TRUST requested each of us to sign the same as attesting witnesses; and we thereupon signed our names hereto as such witnesses, in the presence of the Grantor, and in the presence of each other, on this c~{ff~'day of January, 2004 We further state that each of us believes that, at the time he executed the foregoing instrument, the Grantor was of sound mmd, memory, of lawful age, and did so execute it as lus own free act, deed and not under the unlawful influence of any person. E~Td~wi~ B. Siegel Subscribed and sworn to before me on th~s~, day of January, 2004, by Edwin B. Siegel, Grantor and ~oSor~ ? {qCM+~tafX ~-~ w~tnesses, who are personally known to me or who have produced ldentffieaUon. 'N~ub~l~m Kathy L. n~ough of Carlisle, Cu ~ml?erland Co, My Contmission Expires Aug 1t,2007 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. 21-04-0274 Edwin B. Siegel February 20, 2004 Admin. No. To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court-~ules was served on or mailed to the following beneficiaries of the above-captioned estate on April 21, 2004 : Name Address Margaret A. Siegel 209 N. Middlesex Road, Carlisle, PA 17013 Susan Mogilefsky 16 Goldfields Ave., Langhorne, PA 19047 Benjamin Siegel 27 Mayflower Drive, Old Orchard Beach, ME 04064 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date-. April 22, 2004 Name Susan J. Hartman Address 1 Irvine Row Carlisle, PA 17013 Telephone(717) 249-7780 Capacity: x- Personal Representative Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT O~u REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA ~7128 0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1~62 EX(11 96) NO. CD 004641 SIEGEL MARGARET A 209 N MIDDLESEX ROAD CARLISLE, PA 17013 ESTATE INFORMATION: SSN: 158 07 5088 :ILE NUMBER: 2104-0274 DECEDENT NAME: SIEGEL EDWIN B DATE OF PAYMENT: 11 / 17/2004 POSTMARK DATE: 11/17/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/20/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $20,000.00 TOTAL AMOUNT PAID: $20,000.00 REMARKS: M A SIEGEL SEAL CHECK#170 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS November 17, 2004 Duncan & Hartman, PC Attorneys at Law One Irvine Row Carlisle, PA 17013 Dear Susan J. Hartman: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG, PA 17128-0601 FAX Telephone (717) 787-3930 (717) 772-0412 Re: Estate of Edwin B. Siegel File Number 2104-0274 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before 05~20~05. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerely, ~.~ Claudia Maffei, Superv~,c~,r,") Document Processing Urfit" Inheritance Tax Division 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 SIEGEL MARGARET A 209 N MIDDLESEX ROAD CARLISLE, PA 17013 .nnn_ told ESTATE INFORMATION: SSN: 158-07-5088 FILE NUMBER: 2104-0274 DECEDENT NAME: SIEGEL EDWIN B DATE OF PAYMENT: 01/27/2005 POSTMARK DATE: 01/27/2005 COUNTY: CUMBERLAND DATE OF DEATH: 02/20/2004 NO. CD 004890 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,070.46 I I I I I I I I TOTAL AMOUNT PAID: $1,070.46 REMARKS: CHECK#182 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS REV.1500 EX + (8.00) *' COMMONWEALTHOF ~ PENNSYLVAN~ . DEPARTMENT OF REVENUE DEPT. 280601 . .. HARRISBURG, PA 171"""'" W I- :.:::!ill) l.,)0:::':: WILl.,) %~9 l.,) 8:11I C REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST. AND MIDDlE INmAl) ~ Z W C W o W C SIEGEL EDWIN B. DATE OF DEATH (MM-DD-Yea-) DATE OF BIRTH (MM-DD- Yea-) ND ~ROBA1& ~~'~ FILE NUMBER 2 1 -0 4 0 2 7 4 COUiilYcooe -YEAR- - - NUMBER- - SOCIAL SECURITY NUMBER 1 58- 0 7 - 5 088 THIS RETURN MUST BE FI.ED IN DUPlICATE WITH THE REGISTER OF WILLS SOCIAl SECURITY NUMBER o 3. Remainder Retum ldale oIdea1h prior to 12.13-82) o 5. Federal Estate Tax Retum Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Susan J. Hartman Es uire Duncan & Hartman, P.C. FIRM NAME (If Applicable) Duncan & Hartman P.C. One Irvine Row TELEPHONE NUMBER 717 249-7780 Carlisle PA 17013 z o i= ~ :;) ~ ~ or( o w a: z o i= ~ :;) Q. :E o o >< ~ 77,364.40 x 0.00 (15) 0.00 444,679.55 x .045 (16) 20,010.58 x .12 (17) 7,000.00 X .15 (18) 1,050.00 (19) 21 ,060.58 0212012004 09/14/1920 (IF APPliCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INmAL) 00 1, Original Retum D 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of WIll) D 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (dale of dealh after 12.12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (dale oIdea1h belween 12.31.91 and1-1-95} I- Z W C Z o IL II) W 0:: 0:: o l.,) 1. Real Estate (Schedule A) (1) 2, Stocks and Bonds (Schedule B) (2) 3. Closely Held COIJlOration, Partnership or SoIe-Proprietorship (3) 4. Morlgages & Noles Receivable (Schedule 0) (4) 5. Cash, Bank Deposils & Miscellaneous Personal Property (5) (Schedule E) 6, JoinUy 0Mned Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Cos1s (Schedule H) (9) 10. Debls of Decedent Morlgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental BequeslslSec 9113 Trusls for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPlICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. ortransfets under Sec. 9116 (a){1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0 :=HECK n::;PE = r =_ ':'PE ~EQJ=ST'IIG:" REFl;',;:' )F AN C ,ERPA';'.1E';;- > > BE SURE TO ANSWER All OUf!8noNS ()N REVERSE SIDE AND RECHECK MATH < < OFFlC.lf.l USE ONLY c.:'.":,:') (..:,;" C..,;"t 1"', ') o CO 530.565.94 (8) 548,660.68 16,498.30 2,118.43 (11) (12) (13) 18,616.73 530,043.95 5,000.00 (14) 525,043.95 Deced81lt's omplete ress: 'STREIIT ADDRESS 209 North Middlesex Road CITY I STATE I ZIP Carlisle PA 17013 C 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) 21,060.58 20.000.00 Total Credits (A + 8 + C) (2) 20,000.00 3. Interest/Penalty if applicable D. Interest E. Penalty 9.88 5. Total Interest/Penalty (0 + E) (3) If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILL$, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN .X. IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?........ ........................ .............................................................. 0 00 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 00 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 00 0 9.88 4. 0.00 1,070.46 1,070.46 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 examined this return, includinQ accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete, Declaration of preparer other thai the personal representative is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE , I ~, 5, : Mar t A. Siegel 209 North Middlesex Road Carlisle PA 17013 SIGNATURE OF PRE RER OTHER THAN ESENTATIVE ADDRESS PA 17013 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 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to odor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an inrii"iri, ,,,I whn h"" "I 1..",,1 nn.. n"....nl in Nlmmnn wilh Ih.. ril>t'<>tl..nl wh..lh..r h" hlrvvl nr ::annntinn REV-1508 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC, PERSONAL PROPERTY ESTATE OF SIEGEL. EDWIN B. FILE NUMBER 21 04 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. 0274 ITEM NUMBER 1. DESCRIPTION Travelers Insurance. Refund due to cancellation. VALUE AT DATE OF DEATH 147.00 2. Travellers Insurance. Refund due to change or overpayment. 14.80 3. American Express TRS Company. Credit balance refund. 93.44 4. Swann Galleries, Inc. Proceeds from art sale. 385.50 5. Office Max. Rebate check. 30.00 6. Berkely Care Ltd. Celebrity CruiseCare Protection Plan refund. 450.00 7. Philadelphia American Life Insurance Company. Unearned premium refund. 1,180.00 8. 2000 Mercury Villager van. VIN #4M2XV11TXYDJ12588. Sold "As Is". 7,200.00 9. 1996 Mazda. VIN #JM1NA3537T0705535. 4,000.00 10. Art collection, see attached appraisal. 4,594.00 TOTAL (Also enteron line 5, Recapitulation) $ IIf more soace is needed. insert additional sheels of the same size\ 18.094.74 REV-1510 EX + (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SIEGEL. EDWIN B. FILE NUMBER 21 04 0274 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 PROPERTY ITEM INClUDE THE NAME Of THE TRANSFEREE. THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE Of TRANSFER. ATTACH A COPY Of THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST VALUE (IF APPUCABLE) 1. IRS account #CH 75 7632-9623 36,111.30 100. 36,111.30 Janney Montgomery Scott 2. Janney Montgomery Scott 365,758.84 100. 365,758.84 CH 75 7632-9340 Edwin Siegel Revocable Living Trust 3. Orrstown Bank 8,713.41 100. 8,713.41 Account # 143000029 Edwin Siegel Revocable Living Trust 4. Orrstown Bank 100,058.33 100. 100,058.33 Account # 1430000392 Edwin Siegel Revocable Living Trust 5. Coquina Bank 19,924.06 100. 19,924.06 Account # Edwin Siegel Revocable Living Trust TOTAL (Also enter on line 7 Recapitulation) $ 530 565.94 REV-1511 8t + (12-99) . . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 04 0274 ESTATE OF SIEGEL. EDWIN B. ITEM NUMBER A. 1. 2. 3. 4. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: Goldstein's Rosenberg's Raphael-Sacks, Inc., reimburse Susan Mogilefsky Obituary, The Patriot News Monument, Will Hope & Son Medford Meeting 3,610.00 93.00 530.00 100.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Numbel(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Susan J. Hartman, Esquire, Duncan & Hartman, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Margaret A. Siegel StreetAddress 209 North Middlesex Road City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Spouse 7,000.00 3,500.00 Probate Fees Register of Wills 348.00 Accountanfs Fees Tax Retum Prepare~s Fees Charles Kofsky 1,000.00 Federal Express The Sentinel, advertise Letters Chase, cars.com, expenses with sale of car Travelers Insurance Cumberland Law Journal, advertise Letters 43.55 108.95 40.00 49.80 75.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 16.498.30 REV-1512 EX + (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SIEGEL. EDWIN B. FILE NUMBER 21 04 0274 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Charles Kofsky & Co. VALUE AT DATE OF DEATH 1,000.00 2. Susan Hartman, Esquire, legal fees 3. Jefferson University Physicians 4. Chase Bank 5. Kohl's 6. American Express 7. Lowe's 200.00 16.97 700.30 61.97 93.44 45.75 TOTAL (Also enter on line 10, Recapitulation) $ 2 118.43 (If more space is needed. insert additional sheets of the same size) OEV~"" "':_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER I-n\AIIN R 21 04 0774 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [mcIude outright ~I distributions, and transfers under Sec. 9116 (a)(1. )] 1. Margaret A. Siegel spouse Life interest in Trust 209 North Middlesex Road $73,364.40 Carlisle, PA 17013 2 Susan Mogilefsky daughter One-half residue and 16 Goldfields Avenue remainder interest Langhorne, PA 19047 $53,317.80 2. Benjamin Siegel son One-half residue and 27 Mayflower Drive remainder interest Old Orchard Beach, Maine 04064 $53,317.80 3. Emily Dillon none $1,000.00 496 Wood Street Harrisburg, PA 17109 4. Elizabeth Dillon none $1,000.00 496 Wood Street Harrisburg, PA 17109 5. Rachel Field none $1,000.00 816 Derby Drive West Chester, PA 19382 6. Eleanor Field none $1,000.00 816 Derby Drive West Chester, PA 19382 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ll. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Carlisle Friends Meeting (Religious Society of Friends) 5,000.00 252 "A" Street Carlisle, PA 17013 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 5 000.00 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent SIEGEL, EDWIN B. Decedent's Name Page 1 21 04 0274 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(Sl RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousaJ distributions) 7. Mira Field none $1,000.00 73 Cougar Stone Terrace, S.W. Calgary, Alberta, Canada T3H5A1 8. T onya Grant none $1,000.00 27 Mayflower Drive Old Orchard Beach, Maine 04064 9. Benjamin Grant none $1,000.00 27 Mayflower Drive Old Orchard Beach, Maine 04064 .REV-1514 EX + (6-98) . COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev.1500 Cover Sheet FILE NUMBER SIEGEL EDWIN B. 21 04 0274 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax retum. D Will D Intervivos Deed of Trust D Other LIFE ESTATE iNTEREST CALCULATION tIAIIE(S) OF LFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LFE ESTATE IS PAYABlE Maroaret A. Sieael 9/16/1934 70 00 life or DTerm of Years _ Dlife or DTerm of Years _ Dlifeor DTermofYears _ Dlife or DTerm of Years _ 1. Value of fund from which life estate is payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2. Actuarial factor per appropriate table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .40758 Interest table rate - D 31/2% D 6% D 10% 00 Variable Rate % 3. Value of life estate (Line 1 multiplied by Line 2) .......................................... $ 180,000.00 73,364.40 ANNUITY INTEREST CALCULATION tlAllE(S)OF AlUlUlTANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABlE Dlife or DTerm of Years - D life or DTerm of Years - Dlife or DTerm of Years - Dlife or DTerm of Years _ 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Check appropriate block below and enter corresponding (number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency of payout - D Weekly (52) D Bi-weekly (26) D Monthly (12) D Quarterly (4) D Semi-annually (2) D Annually (1) D Other ( ) $ 3. Amount of payout per period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Aggregate annual payment, line 2 multiplied by line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Annuity Factor (see instructions) Interest table rate - D 31/2% D 6% D 10% D Variable Rate % 6. Adjustment Factor (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value ofannuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is : Line 4 x Line 5 x Line 6 ............................ $ If using variable rate and period payout is at beginning of period, calculation is : (Line 4 x Line 5 x Line 6) + Line.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on lines 13, 15, 16 and 17. (If more space is needed, insert additional sheets of the same size) LAST WILL & TESTAMENT OF EDWIN B. SIEGEL EDWIN B. SIEGEL, of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon after my death as practically and conveniently may be done. SECOND. I hereby direct that my body be cremated, and the ashes buried in the burial grounds adjacent to the Medford, New Jersey, Friends Meeting House. It is my desire that there be a memorial service at the Friends Meeting House, after the manner of Friends) and if my daughter, Susan Mogilefsky, so desires, an appropriate Jewish funeral conducted at my gravesite. THIRD. I plan to provide and leave a separate written statement or list dated and signed by me that will be in existence at the time of my death that will dispose of tangible personal property as described therein (excluding money or property used in trade or business) not specifically disposed of by this Will. I hereby direct that such statement or list be complied with and I hereby give and devise the items set forth on and described in said statement or list in the manner and to the devisees indicated and described thereon. If more that one such written statement or list is in existence at the time of my death, the one with the latest date shall be construed as the only valid written statement or list and all prior ones shall be considered void. In the event no such written statement or list is found within sixty (60) days after my death, it shall be conclusively presumed that I did not provide and leave one. In the event I fail to provide and leave such a written statement or list, or in the event such statement or list does not dispose of all my said tangible personal property not otherwise specifically disposed of by this Will, any of my said personal property not disposed of either by such statement or list or specifically by this Will shall be distributed as my Executors, shall jointly direct. The cost of the shipment of such personal property, ifany, to the recipient thereof shall be paid for as an expense of the administration of my estate. The balance of my personal property, if any, not otherwise disposed of in the manner described above, shall become a part of the rest, residue and remainder of my estate hereinafter disposed of FOURTH. I give and bequeath all furniture and household goods located at 209 North Middlesex Road, Carlisle, Pennsylvania, to my wife, Margaret A. Siegel, with the exception of those items listed under Paragraph Third. FIFTH. I hereby give, devise and bequeath all the rest, residue and remainder of my property, real, personal or mixed, wherever situate, including property over which I have the power of appointment, if any, after the payment of the debts and the expenses provided for in Paragraph "Second" hereof (The Residue), to the Ed Siegel Revocable Living Trust, absolutely and in fee simple, to be held and administered in accordance with the terms thereof SIXTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. SEVENTH. I hereby nominate, constitute and appoint my wife, Margaret A. Siegel, my daughter, Susan Mogilefsky, and my son, Benjamin Siegel, or the survivor or survivors of them, as Co-Executors of this my Last Will and Testament. I hereby relieve my Executors from the necessity of posting security in connection with their duties, as such, in any jurisdiction in which they may be called upon to act insofar as I am able by law to do so. In addition to the powers conferred by law, I authorize my Executors, in their absolute discretion, to retain in the form received, and to sell either at public or private sale any real or personal property owned by me at the time of my death. My Executors shall serve without commission. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of two typewritten pages this :z~ day o~.o..",VLU~\ ' 2004. C"\ . c., ~\ '-LI '-, ~ .c~~ c~,Q.9--,j EDWIN B. SIEGEL Signed, sealed published and declared by the above named Testator Edwin B. Siegel as and for his Last Will and Testamen~ in the presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~'cJ'~~~ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, Edwin B. Siegel, Testator whose name is signed to the attached or foregoing instrument, having been du1y qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. -=:~ ,\, ~ " '~Y,-",-~ '\ V-~ L {-~._~ ,=---- EDWIN B. SIEGEL Sworn or affirmed to and acknowledged before me, by Edwin B. Siegel this ,j.(c; day _.~'. J of 1'::'j\ \.,;OJ\\i ,2004. f r NOtAJUAL 'EAL ....-.....,Notary Public Kathy L. "'UI11II"'~ . ...... Co PA Borough of Carlisle, C~~1 2007 My Commission Expires Aug. , , ., r 'l , ...:_;J 1''\/1 '. . . . -d'..,.. '.' .", U '. ....., , 'l.' ');''''. "1" ," , . , \. . '. "/" I 1 ,,' I 'I ., Ii f . ;.i' ../d'\Ju ", /"\ 'I v V "V Notary paplic \ .....,~,.,__i COMMONWEALTH OF PENNSYLVANIA . . :ss. COUNTY OF CUMBERLAND . . We, Sc/;.:,U\ S \\cs'b'(\on and (\1\'\ tV\..rc, L. t::C\N\ 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 Edwin B. Siegel sign and execute the instrument as his Last Will; that he signed willingly and that he executed as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; and that to the best of our knowledge, the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. /~~,~~~ ,. 1f-' '-, '7 . .,) \ (~Ir?i /,,-,t>:--I<'Y' 7 t7 ............... ~ .f Sworn or affirmed to and subscribed before me br. i.:.!'. S t~n d\iY\nr \ I L. this ,)Lf;'(Jay of':'~:: and ; witnesses, , 2004. NOTARIAL SIAL Kathy L. Mummert, Notary Public f:kro~~~~,,~~.~,ar\1:';0 Cumb?rland,Co:, PA '.:-!I-.,~:!I-~}.'~ :~u./".; 1-:, ~-~.\~;., j \ ,\..\ .. /\ '1 I.A.,,)n,;~\.,..J ~ (), _.\_~;jl; \.;~,A Notary 'public Street, Harrisburg, PA 17100; Rachel Field, born July 20, 1989, and Eleanor Field, born May 21, 1992, grandchildren of MARGARET A. SIEGEL, both of whom are currenly residing at 816 Derby Drive, West Chester, PA 19382; Mira Field, born November 7, 1998, grandchild of MARGARET A. SIEGEL, currently residing at 3012 Cochrane Road, Alberta, Canada T2M413; Benjamin Grant, born June 5, 1980 and Tonya Grant, children of CONNIE SIEGEL, currently, residing at 27 Mayflower Drive, Old Orchard Beach, ME 04064. V. I hereby revoke the existing Article Six Paragraph B.4 and replace it as follows: .. .'~ 5i-- 'S~y~ .' ~.' .>7:: ~- 4. All of the assets remaining in the EDWIN B. SIEGEL REVOCABLE LIVING TRUST after the payment of the foregoing specific bequests, ("The Remainder"), shall be distributed equally, absolutely, entirely, and in fee simple, to grantor's two children, SUSAN MOGILEFSKY and BENJAMIN SIEGEL, if they survive the grantor by thirty (30) days. Any assets distributable to BENJAMIN SIEGEL, under the terms of this trust, however, shall be distributed to him according to the following schedule: (a)~THOUSAND AND NO/100 <::iY!5c;s.1 ($~,OOO.OO) DOLLARS shall be distributed to him as soon as practicable after grantor's death; q., ()<",.".:j (b) The balance of his distributable share of "The Remainder" shall be distributed to him in four ' equal annual installments, with each installment to consist of one quarter of the remaining principal of his distributable share of "The Remainder" plus all interest acc~ing on his share of "The Remainder" from the date of his last distribution, PROVIDED HOWEVER, THAT before the distribution to BENJAMIN SIEGEL of any portion of his share of the EDWIN B. SIEGEL REVOCABLE LIVING TRUST, other than that provided in subparagraph (a) hereof, BENJAMIN SIEGEL shall provide to the Trustee the results of monthly medical laboratory tests demonstrating that BENJAMIN SIEGEL has not abused any prescription or illegal drugs or medications during the six (6) months preceding each proposed distribution. The Trustee shall not make any distribution to BENJAMIN SIEGEL under this or any other provision of this trust, in the absence of such evidence, or similar evidence satisfactory to the Trustee. Upon the premature termination of this trust, for any reason, any funds otherwise distributable to BENJAMIN SIEGEL under the terms hereof, and not distributed to BENJAMIN SIEGEL as a result of the failure of BENJAMIN SIEGEL to provide the evidence required in this paragraph, shall be distributed to SUSAN MOGILEFSKY, if she is then living, to be held by her free of trust, but with knowledge of the grantor's desire that such funds shall be used to benefit BENJAMIN SIEGEL. If SUSAN MOGILEFSKY is not living, or is mentally incapacitated upon the termination of this trust prior to the distribution of BENJAMIN SIEGEL of his share thereof, then BENJAMIN SIEGEL'S as yet undistributed share of the Remainder shall be distributed directly to BENJAMIN SIEGEL, absolutely and in fee simple, per stirpes. VI. I hereby revoke the existing Article Twelve, Paragraph B. And replace it as follows: B. Applicable Law. This trust agreement will be construed and administered in accordance with the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I hereby reaffirm the Ed~n B. Siegel Revocable Living Trust , "'''1 subject to the herein contained amendments on this the)J/' 'day of January, 2004. The foregoing instrument, consisting of three (3) pages was signed, published and declared by EDWIN B. SIEGEL as the Grantor, to be amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST in the presence of each of us and all of us together, and the Grantor, upon declaring this document to the amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST, requested each of us to sign the same as attesting witnesses, and we thereupon signed our names hereto as such witnesses, in the presence of the Grantor, and in the presence of each other, on this..:~u"r\ day of January,2004. We further state that each of us believes that, at the time he executed the foregoing instrument, the Grantor was of sound mind and memory, of lawful age, and did so execute it as his own free act and deed and not under the unlawful influence of any person. WITNESS: Commonwealth of Pennsylvania : ss. County of Cumberland We, Edwin B. Siegel, ''')', :<:' ~, '\ ~, ~.J,_;;,',,_d " 'I 1 .- J \.-,("sf.....tl,lY\.(.:r v \ and (\/ f\ '1't0'~0, L ," \:)(1 cC , the witnesses, respectively, whose names are signed to the attached or foregoing instrument, having been sworn, delcared to the undersigned officer that the foregoing amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST was signed, published and declared by Edwin B. Siegel, Grantor, to be the amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST in the presence of each of us and all of us together; and the Grantor, upon declaring this document to be the amendments to the EDWIN B. SIEGEL REVOCABLE LIVING TRUST requested each of us to sign the same as attesting witnesses; and we thereupon signed our names hereto as such witnesses, in the presence of the Grantor, and in the presence of each other, on this ,.}Utl"day of January, 2004. We further state that each of us believes that, at the time he executed the foregoing instrument, the Grantor was of sound mind, memory, oflawful age, and did so execute it as his own free act, deed and not under the unlawful influence of any person. f~~U\,\Q ~ ~,-, ffifwin B. Siegel ~ Subscribed and swornto before me on thisd.Wf"i'day of January, 2004z. by Edwin B. Siegel, Grantor and Svscn 'S- l-hltrnCiI\. and Cyn-ft;,io.. L, l~rr witnesses, who are personally known to me or who have produced identification. MOTARW,. $EAL Kathy L. Munnnert,:NotaIy Public Borough of Cartlsle, Cumberland Co., PA My Commission Expires Aug. 11, 20~ 7 " .-.-,.....-., This is a trust agreement between EDWIN B. SIEGEL (referred to as "Grantor" and EDWIN B. SIEGEL and his successors, as trustee (collectively referred to a 'T rustee"). Article One: Original Trust Estate. Grantor transfers and assigns to Trustee all his right, title, and interest in the assets listed on Schedule A attached to this agree ment (these assets, together with any additional assets, being referred to as the "trust state"). Trustee acknowledges receipt of the trust estate and agrees to hold and administer aU assets in accordance proceeds received) in accordance with the terms and conditions of this trust agreement. Article Two: Additional Property. Subject to acceptance by Trustee, Grantor 0 ny other person from time to time may add cash, securities, insurance policies, 0 other assets to the trust estate by deed, gift, or will. The additional assets will be held, invested, administered, and distributed according to the terms of this agreement, xcept to the extent expressly provided to the contrary in the instrument of transfer. Article Three: Rights Reserved by Grantor. A. Alteration, Revocation or Amendment. Grantor reserves the right to alter, amend, or revoke this agreement, at any time and from time to time, without the consent of Trustee or any person, by giving written notice to Trustee to that effect. Notwithstanding the above, the duties, responsibilities, and rate of compensation 0 Trustee may not be modified without its written consent. B. Power Over Trust Assets. Except as otherwise provided in paragraph C below, Grantor also reserves the right to require changes in investments and to ithdraw any or all assets of the trust estate. C. Suspension of Grantor's Rights. If, at any time during the continuance of thi rust, Grantor is adjudicated incompetent by a court of appropriate jurisdiction, his personal powers of alteration, amendment, revocation, and right to withdraw incom r other assets will be suspended during that incompetency. If, at any time, a succes sor Trustee has a reasonable basis to believe that Grantor is suffering from any mental or physical incapacity or incompetency that would affect his judgment concern ing the assets of the trust estate, it shall give Grantor written notice to that effect, an Grantor's right to amend or revoke this trust or to demand payments from the trus state will be suspended until the issue of Grantor's competence is determined by a court of appropriate jurisdiction. In reasonably determining any incapacity or incompe- ency, a successor Trustee may rely conc1usively upon the opinion of a medical docto retained by it to make such a determination. If Grantor's powers of amendment, revocation, and withdrawal are suspended as provided above, Grantor's duties an powers as Trustee will also be suspended untit those powers are restored. ~ D. Personal Nature of Reserved Rights. No person (including a guardian 0 nservator of Grantor) other than Grantor personally may exercise any of the right reserved to Grantor by the provisions of this article. Article Four: Administration During Grantor's Lifetime. The policies of insuran received by Trustee, if any, together with any other property transferred to Trustee a provided above, will be held, in trust, for the purposes and upon the condition specified below. During Grantor's lifetime, Trustee shall hold, manage, invest, an reinvest all assets of the trust estate (except insurance policies, which are to be Page 1 of 12 overned as provided in Article Five below) and shaU coUect and receive the interest, income, and profits therefrom, upon the following terms and for the following purpos- es: A. Payment to Grantor. Trustee shall pay any of the net income from the trus state to Grantor, or to other persons designated by Grantor, that Grantor may from ime to time request. In addition, Trustee shall pay to Grantor any part or all of th principal of the trust estate that Grantor requests in a writing delivered to Trustee prio o Grantor's death. B. Grantor Incapacity or Incompetency. If Grantor becomes incapaCitated 0 incompetent at any time so that his personal powers of amendment, revocation, and ithdrawal are suspended under the conditions set forth in Article Three, then, for as long as that incapacity or incompetency continues, Trustee shall pay to or apply for the benefit of Grantor any sums from the income or principal of the trust estate tha rustee, in its absolute discretion, deems appropriate for his care, support,and maintenance and for any other purposes that Trustee considers necessary to provid r and to manage the everyday needs and requirements of Grantor, taking. int nsideration the standard of living. to which he is accustomed at that time, and. th other .assetsandincome 'availabte to theG-rantor to meet those needs and require" ments. These payments may include direct payments to any landlord, hotelkeeper 0 hospital; forservtces -rendered in connection with any medical, nu-rstng,or dental care; or services rendered in furnishing food. clothing, transportation. legal or accountin ervices, or any other required services, provided that Trustee receives prope substantiation by those performing the services; and for the preparation of returns an , payment of any and alf taxes which Grantor may be obligated to pay under an applicable state or federal laws. Payment or use of any portion of the income 0 principal of the trust estate for any of the purposes expressed above is not to uestioned by any person or court. C. Accumulation. Any unexpended net income is to be incorporated into the principal of this trust, to be held, administered, and distributed according to all of its erms, conditions, and limitations. Article Five: Administration After Grantor's Death. Upon Grantor's death, Truste shall continue to hold the remaining trust estate and shall make distributions from th principal and accumulated income of the trust estate as follows: B. Administration and Distribution of Trust Estate. After making provision for th ransactions described above, Trustee shall administer and distribute the remainin rust estate as provided below. A. Transactions with Grantor's Estate. Trustee, in its absolute discretion and hether or not it also serves as personal representative of Grantor's estate, ma purchase on behalf of the trust any property belonging to that estate and shall pay, 0 make loans to the personal representative of that estate to provide liquidity fo payment of any claims, taxes, administration expenses, or other indebtedness 0 Grantor's estate. Any purchase or loan will be made on the terms and conditions tha rustee, in its absolute discretion, deems appropriate, provided that any purchase 0 ssets must be for adequate consideration in money or money's worth, and any loa must be made only with adequate interest and security. Trustee wilt not be liable fo any loss to the trust estate caused by its acting in accordance with this article, excep or losses occasioned by its own gross neglect or willful misconduct. Article Six: Remaining Trust Estate. Trustee shall hold, manage, and invest the Page 2 of 12 remaining trust assets in accordance with the powers granted by this agreement, fo he following purposes: A MARGARET A SIEGEL TRUST. 1. If Grantor's wife, MARGARET A. SIEGEL, shall survive the Grantor by thirty (30) days, Trustee set aside and hold in a separate account or accounts to be known as the MARGARET A. SIEGEL TRUST, the minimum sum of ONE HUNDRED SIXTY THOUSAND ($160,OOO.00) DOLLARS. The trustee shall pay to or apply for the benefit of MARGARET A SIEGEL, monthly, beginning on the first of the month following the Grantor's death, all of the net income of the MARGARET A. SIEGEL TRUST for as long as she may live. The determination of the amounts to be paid or applied for the benefit of MARGARET A. SIEGEL is to be made in the sole discretion of the Trustee. 2. The principal of the MARGARET A. SIEGEL TRUST shall be invested in investment grade securities yielding an income of at least six (6%) per year, provided that the net proceeds from the sale of such securities may be held temporarily in money market mutual funds for up to sixty (60) days, pending their re-investment in other investment grade securities. The trustees shall initially employ Fredrick Linden, of Janney, Montgomery, Scott, Philadelphia, PA, to make recommendations to them about their investment decisions for all assets in the Edwin B. Siegel Revocable Living Trust. Their initial investment advisor may be changed, however, upon the concurrence of all trustees of the Edwin B. Siegel Revocable Living Trust. 3. From the principal of the MARGARET A. SIEGEL TRUST, the Trustee shall also pay the sum of ONE THOUSAND ($1,000.00) EVEN DOLLARS per year, for up to four years, to the college or university in which Justin Grant is enrolled, for the tuition of Justin Grant, provided that Justin Grant shall have enrolled in said college or university no later than the age of 22 years, and shall have remained enrolled in said college or university for four consecutive years. If this trust shall terminate for any reason prior to the completion of all payments provided for in this paragraph, the Trustee may pay the balance of said payments directly to Justin Grant, if then living, and still eligible to receive the payments provided for hereunder, or, if not then living, or if then, in Trustee's sole discretion, no longer eligible to receive it, this gift shall lapse and become part of the remainder of this trust, to be distributed in the manner hereafter provided. 4. Upon the death of Grantor's wife, MARGARET A. SIEGEL, Trustee shall distribute all assets remaining in the MARGARET A. SIEGEL TRUST as follows: a. To BENJAMIN SIEGEL, born September 19, 1954, and currently residing at 27 Mayflower Drive, Old Orchard Beach, ME 04064, and SUSAN MOGILEFSKY, born February 28, 1952, and currently residing at 16 Goldfield Avenue, Langhorne, PA 19047, equally, entirely, absolutely, and in fee simple, if they both shall survive MARGARET A. SIEGEL by thirty (30) days. Any distribution to BENJAMIN SIEGEL under the terms of this subparagraph, however, shalf be made in accordance with the schedule and provisions contained in Article 6 B. 4. Below. ~ Initial Page 3 of 12 b. If SUSAN MOGILEFSKY shall not survive MARGARET A SIEGEL by thirty (30) days, then Trustee shall pay one half of the remaining corpus of this trust to BENJAMIN SIEGEL, if he survives MARGARET A. SIEGEL by thirty (30) days, and one half of the remaining corpus of this trust equally to MICHAEL MOGILEFSKY born October 26, 1978, and JOSHUA MOGILEFSKY, born February 11,1981, both of whom are currently residing at 16 Goldfield Avenue, Langhorne, PA 19047, absolutely, entirely, and in fee simple, per stirpes. Any distribution to BENJAMIN SIEGEL under the terms of this subparagraph, however, shall be made in accordance with the schedule and provisions contained in Article 6 B. 4. Below. c. If BENJAMIN SIEGEL shall not survive MARGARET A. SIEGEL by thirty (30) days, and if, at the time of his death, CONNIE SIEGEL was then still married to, and living with BENJAMIN SIEGEL, then the Trustee shall pay the sum of FIFTY THOUSAND ($50,000) EVEN DOLLARS from the remaining corpus of this trust to CONNIE SIEGEL, if she survives MARGARET A. SIEGEL by thirty (30) days, and the sum of $1,000 each per stirpes to Benjamin Grant, born June 5, 1980, and Justin Grant, born August 22, 1985, all of whom are currently residing at 27 Mayflower Drive, Old Orchard Beach, ME 04064. Trustee shalt pay the balance of BENJAMIN SIEGEL'S share of the remaining corpus of this trust, to SUSAN MOGILEFSKY, if she survives MARGARET A SIEGEL by thirty (30) days. If CONNIE SIEGEL shall not survive MARGARET A. SIEGEL by thirty (30) days, or if she was not still married to and living with BENJAMIN SIEGEL at the time of his death, the amount given to her and to her above-named children in this paragraph shalt lapse. d. If neither BENJAMIN SIEGEL, nor SUSAN MOGILEFSKY shall survive MARGARET A. SIEGEL by thirty (30) days, or if any of the gifts provided for in paragraph three above shall lapse, then Trustee shalt pay SIXTY- EIGHT AND 75/100 (68.75%) PERCENT of the remaining corpus of this trust equally to MICHAEL MOGILEFSKY and JOSHUA MOGILEFSKY, absolutely, entirely, and in fee simple, per stirpes; and THIRTY-ONE AND 25/100 (31.25%) PERCENT of the remaining corpus of this trust shall be divided equally among the following persons: Emily Dillon, born April 12, 1986, and Elizabeth Dillon, born February 11, 1990, grandchildren of MARGARET A. SIEGEL, both of whom are currently residing at 496 Wood Street, Harrisburg, PA 17100; Rachel Field, born July 20, 1989, and Eleanor Field, born May 21, 1992, grandchildren of MARGARET A SIEGEL, both of whom are currently residing at 816 Derby Drive, Westchester, PA 19382; and Mira Field, born November 7, 1998, grandchild of MARGARET A. SIEGEL, currently residing at 3012 Cochrane Road, Alberta, Canada T2M413; entirely, absolutely, and in fee simple, per stirpes. B. Remainder Of EDVVlN B. SIEGEL REVOCABLE LIVING TRUST Page 4 of 12 Remainder. ") All of the remaining assets of this, the EDVVlN B. SIEGEL REVOCABLE UVlN RUST, including those assets that would have been set aside for the MARGARET A. IEGEL TRUST, had MARGARET A. SIEGEL survived the grantor by thirty (30) days and including any lapsed gifts, or other assets remaining after the distributio ccording to its terms of the assets of the MARGARET A. SIEGEL TRUST, ('Th Remainder") shall be distributed in the following manner: 1. The s' 2. 3. The sum of ONE THOUSAND EVEN ($1,000.00) DOLLARS each shall be distributed to Emily Dillon, born April 12, 1986, and Elizabeth Dillon, born February 11,1990, grandchildren of MARGARET A. SIEGEL, both of whom are currently residing at 496 Wood Street, Harrisburg, PA 17100; Rachel Field, born July 20, 1989, and Eleanor Field, born May 21, 1992, grandchildren of MARGARET A. SIEGEL, both of whom are currently residing at 816 Derby Drive, Westchester, PA 19382; and Mira Field, born November 7, 1998, grandchild of MARGARET A. SIEGEL, currently residing at 3012 Cochrane Road, Alberta, Canada T2M413; entirely, absolutely, and in fee simple, per stirpes. 4. All of the assets remaining in the ED SIEGEL REVOCABLE LIVING TRUST after the payment of the foregoing specific bequests, ("The Remainder"), shall be distributed equally, absolutely, entirely, and in fee simple, to grantor's two children, SUSAN MOGILEFSKY and BENJAMIN SIEGEL, if they survive the grantor by thirty (30) days. Any assets distributable to BENJAMIN SIEGEL, under the terms of this trust, however, shall be distributed to him according to the following schedule: (a) TEN THOUSAND EVEN ($10,000) DOLLARS shall be distributed to him as soon as practicable after grantor's death; (b) The balance of his distributable share of "The Remainder" shall be distributed to him in four equal annual installments, with each installment to consist of one quarter of the remaining principal of his distributable share of "The Remainder, II plus all interest accruing on his share of "The Remainder" from the date of his last distribution, PROVIDED HOWEVER, THAT before the distribution to BENJAMIN SIEGEL of any portion of his share of the ED SIEGEL REVOCABLE UVlNG TRUST, other than that provided in subparagrah (a) hereof, BENJAMIN SIEGEL shalt provide to the Trustee the results of monthly medical laboratory tests demonstrating that BENJAMIN SIEGEL has not abused any prescription or illegal drugs or medications during the six (6) months preceding each proposed distribution. The Trustee shall not make any distribution to BENJAMIN SIEGEL under this or any other provision of this trust, in the absence of such evidence, or similar evidence satisfactory to the Trustee. Upon the premature termination of this trust, for any reason, any funds otherwise distributable to BENJAMIN SIEGEL under the terms hereof, and not distributed to BENJAMIN SIEGEL as a result of the failure of BENJAMIN SIEGEL to provide the evidence required in this paragraph, shall be distributed to SUSAN MOGILEFSKY, if she is then living, to be held by her free of trust, but with knowledge of the grantor's desire that such funds ~ Page 5 of 12 r(7---C C~,/ \.)C' Jb t:D ty;vf (~ r- . " ',,;;'1.1 r., , IT '(/ rl'-; C C \v' ~ ,.- ;~-.j cri~r LV >\\ Initial shall be used to benefit BENJAMIN SIEGEL If SUSAN MOGILEFSKY is not living, or is mentally incapacitated upon the termination of this trust prior to the distribution to BENJAMIN SIEGEL of his share thereof, then BENJAMIN SIEGEL'S as yet undistributed share of the Remainder shall be distributed directly to BENJAMIN SIEGEL, absolutely and in fee simple, per stirpes. 5. If SUSAN MOGILEFSKY shall not survive the grantor by thirty (30) days, then one half of "The Remainder" shall be distributed to BENJAMIN SIEGEL, according to the schedule, and upon the conditions described in the preceding paragraph, if he survives the grantor by thirty (30) days, and one half of "The Remainder" shall be distributed equally to the grantor's grandsons MICHAEL MOGILEFSKY, born October 26, 1978, and JOSHUA MOGllEFSKY, born February 11, 1981, both of whom are currently residing at 16 Goldfield Avenue, langhorne, PA 19047, absolutely, entirely, and in fee simple, per stirpes. 6. If BENJAMIN SIEGEL shall not survive the grantor by thirty (30) days, then the sum of FIFTY THOUSAND ($50,000) EVEN DOLLARS from "The Remainder" shall be distributed to his wife CONNIE SIEGEL, and the sum of $1,000 each per stirpes to her children Benjamin Grant, born June 5, 1980, and Justin Grant, born August 22, 1985, both of whom are currently residing at 27 Mayflower Drive, Old Orchard Beach, ME 04064, PROVIDED THAT CONNIE SIEGEL survives the grantor by thirty (30) days, PROVIDED FURTHER THAT at the time of BENJAMIN SIEGEL'S death, CONNIE SIEGEL was still married to and living with BENJAMIN SIEGEl. The balance of BENJAMIN SIEGEL'S share of "The Remainder" shall be distributed to SUSAN MOGllEFSKY, if she survives the grantor by thirty (30) days. If CONNIE SIEGEL does not survive the grantor by thirty (30) days, or if CONNIE SIEGEL shall not be married to and living with BENJAMIN SIEGEL at the time of his death, then the share distributed to her and her children in this paragraph shall lapse. 7. If neither BENJAMIN SIEGEL, nor SUSAN MOGILEFSKY shall survive MARGARET A SIEGEL by thirty (30) days, or if any of the gifts provided for above shall lapse, then Trustee shall pay SIXTY-EIGHT AND 75/100 (68.75%) PERCENT of the remaining corpus of this trust equally to MICHAEL MOGILEFSKY and JOSHUA MOGllEFSKY, absolutely, entirely, and in fee simple, per stirpes; and THIRTY-ONE AND 25/100 (31.25%) PERCENT to the following persons: Emily Dillon, born April 12, 1986, and Elizabeth Dillon, born February 11, 1990, grandchildren of MARGARET A SIEGEL, both of whom are currently residing at 496 Wood Street, Harrisburg, PA 17100; Rachel Field, born July 20, 1989, and Eleanor Field, born May 21, 1992, grandchildren of MARGARET A. SIEGEL, both of whom are currently residing at 816 Derby Drive, Westchester, PA 19382; and Mira Field, born November 7, 1998, grandchild of MARGARET A. SIEGEL, currently residing at 3012 Cochrane Road, Alberta, Canada T2M413; entirely, absolutety, and in fee simple, per stirpes. Article Seven: Protection of Beneficiaries. No beneficial interest under this trust, hether income or principal, is to be subject to anticipation, assignment, pledge, sale, or transfer in any manner, and no beneficiary may anticipate, encumber, 0 harge such interest. A beneficiary's interest, while in the possession of Trustee and, o the extent allowable by law, while in the possession of the beneficiary, will not be liable for or subject to the debts, contracts, obligations, liabilities, or accounts of any beneficiary, Inasmuch as this trust is for the express purpose of protecting th Page 6 of 12 beneficiaries from want and inconvenience by reason of the vicissitudes of life, so fa s reasonable foresight can prevent, any portion of the trust property or income to be paid to any beneficiary will be payable only upon his personal receipt or, in the absolute discretion of Trustee, specifically on behalf of that beneficiary, and th income receivable by each beneficiary or payable on his behalf will not be subject t ny legal process for the payment of that beneficiary's debts. Article Eight: Trustee Succession. Any Trustee may resign at any time by givin hirty-days written notice to Grantor and the beneficiaries, including the natural or lega uardians of any beneficiaries who are not then sui juris (the "Beneficiaries"). Th notice will be sufficient if mailed to each Beneficiary at that Beneficiary's last known mailing address. Grantor may remove any Trustee by giving written notice to tha rustee. After Grantor's death, or if Grantor's personal powers of amendment, revocation, or withdrawal are suspended as provided in Article Three, a majority i interest of the Beneficiaries may remove any Trustee by giving 30 days' written notice o that Trustee. Grantor may name a successor Trustee by specific reference to this power in his valid last will admitted to probate in any jurisdiction. During any peri hat Grantor's personal powers relative to the trust are suspended as provided i rticle Three, and following Grantor's death if Grantor fails to name a successo rustee in his last will as provided above, MARGARET A. SIEGEL, BENJAMIN SIEGEL nd SUSAN MOGILEFSKY or the survivor or survivors of them, will serve as successo Co- Trustees. If all successor co-trustees fail or cease to serve or if the survivor 0 hem is removed by the Beneficiaries as provided above, a majority of the Beneficia ries may appoint a successor trustee. If the Beneficiaries do not appoint a successo ithin 30 days of the death or notice of removal or resignation of the last successo -Trustee, the terminating Trustee shall. or any Beneficiary may, petition a court 0 mpetent jurisdiction to appoint a successor trustee. A successor trustee may require a terminating Trustee or his personal representative to render a full and fina accounting The successor Trustee will not be liable for any inconsistencies 0 irregularities in the administration of the trust by any prior Trustee, but will be respon sible and accountable only for those assets under its control and custody. Compli ance by Trustee with any law requiring bond, registration, qualification, or accounting o any court is expressly waived. Article Nine: Powers and Authority of Trustee. Trustee has the following continuing, absolute, and discretionary powers to deal with any property, real 0 personal, held in the trust. Trustee may exercise these powers independently an ithout the approval of any court or judicial authority. No person dealing with Truste need inquire into the propriety of any of its actions or into the application of any fund or other property. Trustee shall, however, exercise all powers in a fiduciary capacity fo he best interest of any trust created by this agreement. Without in any way limiting th generality of the foregoing, Trustee is given the following speCific powers in addition t ny other powers conferred by law: ~ A. Except as otherwise provided to the contrary, to hold funds uninvested a Trustee deems appropriate, and to invest in any assets Trustee deems advisabl even though they are not technically recognized as legal investments for fiduciaries, ithout responsibility for depreciation or loss on account of those investments, 0 because those investments are nonproductive. B. To retain the original assets it receives for as long as it deems best, and t ispose of those assets as and when it deems advisable. C. To expend whatever funds it deems proper for the preservation, maint nance, or improvement of assets. In its absolute discretion, Trustee may pay premi- ums on all insurance policies that it holds, and may elect any options or settlement r exercise any rights under those policies. However, no Trustee who is the insured 0 Page 7 of 12 any insurance policy that is subject to the terms of this agreement may exercise an rights or have any incidents of ownership with respect to the policy, including th power to change the beneficiary, to surrender or cancel the policy, to assign the policy, o revoke any assignment, to pledge the policy for a loan, or to obtain from the insure a loan against the surrender value of the policy. D. To employ and compensate attorneys, accountants, managers, agents, assistants, and advisors without liability for any act of those persons, so long as they are selected and retained with reasonable care. Fees may be paid from the domicili ary trust estate even if the services were rendered in connection with an ancillary dministration. E. To execute deeds, leases, contracts, bills of sale, notes, and other writte instruments. F . To make distributions, whether of principal or income, to any person unde he age of 21 or to any incompetent person according to the terms of this agreemen by making distributions directly to that person whether or not that person has uardian; to the parent, guardian, or spouse of that person; to a custodial accoun stablished by Trustee or others for that person under an applicable Unifo Transfers to Minors Act; to any adult who resides in the same household with tha person or who is otherwise responsible for the care and wellbeing of that person; 0 by applying any distribution for the benefit of that person in any manner Trustee eems proper. The receipt of the person to whom payment is made will constitute ful ischarge of Trustee with respect to that payment. G. To make any division or distribution in money or in kind, or both, withou allocating the same kind of property to all shares or distributees, and specificall 'thout regard to the income tax basis of the property. Any division will be binding and nclusive on all parties. Trustee is excused from any duty of impartiality with respe o any division or distribution. H. To render at any time an accounting to a majority in interest of the income beneficiaries who are then sui juris, or to file a judicial settlement in account with a urt of competent jurisdiction. Written approval of the accounting by a majority i interest of those beneficiaries, or by the court, will be binding and conclusive on al persons interested in the trust estate. J. To borrow money from any source <including Trustee in its nonfiducia capacity), and to secure the loan by mortgage or other collateral. I. To hold any assets in the name of a nominee without disclosing the fiducia relationship, or to hold the property unregistered, without increasing or decreasing its liability . K. To compromise, arbitrate, or otherwise adjust claims in favor of or against he trust and to agree to any rescission or modification of any contract or agreement. L. To participate in any type of liquidation or reorganization of any enterprise. M. To vote and exercise all rights and options, or empower another to vote and xercise those rights and options, concerning any corporate stock, securities, or othe ssets, or to delegate those rights to an agent, and to enter into voting trusts an ther agreements or subscriptions that Trustee deems advisable. N. To buy, sen, exchange, or lease any real or personal property, publicly 0 privately, for cash or credit, without order of court and upon the terms and condition Page 8 of 12 hat Trustee deems advisable. Any lease so made will be valid and binding for its ful erm even though it extends beyond the full duration of the trust. O. To exercise all its powers even though it may also be acting individually 0 n behalf of any other person or entity" interested in the same matters. Trustee, however, shall exercise these powers at all times in a fiduciary capacity, primarily in he interest of the beneficiaries of the trust; Notwithstanding any other provision of thi greement, no trustee may participate in making a discretionary distribution that serves to discharge a legal obligation of support for that trustee. All power to mak such distributions is to be exercised solely by the remaining cotrustee, if any, or i none, by a special trustee appointed for that purpose by a court of competent jurisdic ion. P. If no personal representative of Grantor's estate is then serving, and to th extent permitted by law, to perform in a fiduciary capacity any act and make any and al ecisions or elections under state law or the Internal Revenue Code on behalf 0 Grantor or his estate, including but not limited to, joining in the filing of income and gi ax returns with Grantor's surviving spouse, claiming the whole or any part of the expenses of administration as income tax deductions for Grantor's estate or this trust, lecting the marital deduction in whole or in part, and selecting taxable years and dates of distribution. Trustee is specifically and intentionally excused from makin quitable adjustments among beneficiaries because of the results of any election tha it makes. a. To determine, in a fiduciary capacity, how expenses of administration of th rust are apportioned between principal and income. R. After Grantor's death, to refrain from funding or to terminate any trust created by this agreement whenever the value of the principal of that trust would be or is Ie han [$25,000]. Rather than funding, or upon termination, as appropriate, Trustee may istribute the remaining principal and all accumulated income of the trust to the beneficiaries then entitled to receive income in proportion to their shares of tha income (or ona per capita basis if their shares are not fixed). Trustee shall exercis his power to terminate in its absolute discretion as it deems prudent for the best interest of the then current income beneficiaries. S. To treat premiums and discounts on bonds and other obligations for the payment of money in accordance with generally accepted accounting principles. T. In addition to all other available sources, to exercise its absolute discretion i he use of income from the assets of the trust estate to satisfy the liabilities of the trust r Grantor's estate as provided in this agreement, without accountability to an beneficiary. No such liabilities, however, are to be paid from income accruing with respect to assets qualifying for a deduction for federal estate tax purposes if othe ssets are avaifable to pay those amounts. Trustee, considering the reasonabl availability of other assets for the payment of all liabilities, may make payments 0 income or principal beginning at Grantor's death to those persons or trusts and for th purposes specified in this agreement. V. Unless inconsistent with other provisions of this agreement, to hold two 0 more trusts or other funds in one or more consolidated funds, in which the separat trusts or funds have undivided interests. U. To commingle the assets held in the trust with the assets of any other trus held by Trustee for the benefit of the same beneficiaries, and to administer them as a single trust for all purposes, except that separate accountings always must maintained for each beneficiary's interest. Page 9 of 12 W. To incorporate any business or venture forming a part of the trust estate, and to continue the incorporated business or any other business that Trustee eterminesis not advisable to incorporate, throughout the duration of any trust. X. To delegate periodically among themselves the authority to perform any a f administration of any trust. Y. To employ any investment management service, financial institution, 0 similar organization to advise Trustee and to handle all investments of the trust and render all accountings of funds held on its behalf under custodial, agency, or othe agreements. If the trustee for which this service was furnished is not corporate, these sts may be paid as an expense of administration in addition to fees and commis sions. Z. To disclaim any assets otherwise passing or any fiduciary powers pertainin o any trust created hereunder, by execution of an instrument of disclaimer meetin he requirements of applicable law generally imposed upon individuals executing isclaimers. No notice to or consent of any beneficiary, other interested person, or any urt is required for any such disclaimer, and Trustee is to be held harmless for an ecision to make or not make such a disclaimer. AA. To transfer the situs of any trust property to any other jurisdidion as often as Trustee deems it advantageous to the trust, appointing a substitute trustee to act with respect to that property. Trustee may delegate to the substitute trustee any or all of th powers given to Trustee; may elect to act as advisor to the substitute trustee and shall receive reasonable compensation for so ading, and may remove any acting substi ute trustee and appoint another, or reappoint itself, at will. BB. To buy, sell, trade and otherwise deal in securities and interests i securities of any nature, including (without limitation) short sales, options, futures, ommodities, and other interests, on margin or otherwise; to maintain and operat margin accounts with brokers; and to pledge any securities held or purchaSed by Trustee with such brokers as security for loans or advances made to Trustee. Article Ten: Accountings by Trustee. After Grantor's death, Trustee shall furnish annual statements, based upon either a fiscal or calendar year accounting period, t each income beneficiary who is then sui juris, and to the legal representative or adul having custody of any income beneficiary who is not then sui juris, showing the property held in trust for the benefit of that person at the close of the accounting perio nd all receipts and disbursements made during that period. Article Eleven: Compensation. Any nonfamily Trustee is entitled to receive reasonable compensation for its services rendered in the administration of the trust. Article Twelve: Miscellaneous Provisions. The parties further agree as follows: A. Examination of Accountings. No Trustee is required to question any actions, missions, accountings, or other records of any prior trustee, or of the fiduciary of an ther estate or trust from which assets are given or devised to any trust created unde his agreement. Any benefiCiary who requests such an examination shall pay al Iduciary and legal charges and expenses incurred in such examination, and Truste may offset those costs directly against any payment otherwise to be made to tha beneficiary under this agreement. ~ B. Applicable Law. This trust agreement will be construed and administered i ccordance with the laws of the State of Florida. Page 10 of 12 C. Further Instruments. Grantor shall execute such further instruments as may be necessary to vest Trustee with full legal title to the property transferred to it unde his agreement. D. Binding Effect. This agreement extends to and is binding upon the persona representatives, successors, and assigns of Grantor and of Trustee. E. Construction. Reference in this agreement to any gender includes eithe masculine or feminine, as appropriate, and reference to any number includes bot ingular and plural where the context permits or requires. Use of descriptive titles fo articles and subarticles in this agreement is for purposes of convenience only and is not intended to restrict the application of those provisions nor the construction of this greement as one entire trust agreement. IN WITNESS WHEREOF, I sign, seal, publish and declare this instrument as the EOV\llN B. ~EGEL REVOCAt3LE LIVING TRUST on this -6 ~ day of, ~ ,2002,a . <<.~ ~ . ~ EDWIN B. SIEGEl. AS GRANTOR The foregoing instrument, consisting of twelve printed pages was signed, published and declared by EDWIN B. SIEGEL as the Grantor, to be the EDWIN B SIEGEL REVOCABLE LIVING TRUST in the presence of each of us and all of u ogether; and the Grantor, upon declaring this document to be the EDWIN B. SIEGE REVOCABLE LIVING TRUST, requested each of us to sign the same as attesting itnesses; and we thereupon signed our names hereto as such witnesses, in th resence of the Grantor, and in the presence of each other, on this ,.;-lb- day 0 ,2002. We further state that each of us believes that, at the time h xecuted the foregoing instrument, the Grantor was of sound mind and memory, 0 lawful age, and did so execute it as his own free act and deed and not under th unlawful influence of any person. TN ESSSE , . 1 0'-v1. ADDRESSES: f tL S e-7V4 17!fi-I L O/LlttJlt//J ib~ ;::{~3;Z//h , e ~ B es;fe-vl!:l.( \::J/~ <9r~V3~ PL ~~(7~ STATE OF FLORIDA COUNTY OF VOLUSIA ) ) .-:- WE, EDWIN B. SIEGEL the Grantor, and ~~ J~",^~ oj ~ , and , itnesses, respectively, whose names are signed to the attached or foregoing instrument, having been sworn, declared to the undersigned officer that the foregoing EDWIN B. SIEGEL REVOCABLE LIVING TRUST was signed, published and declared by EDWIN B. SEGEL the Grantor, to be the EDWIN B. SIEGEL REVOCABLE LlVlN RUST in the presence of each of us and all of us together; and the Grantor, upo Page 11 of 12 declaring this document to be the EOWlN B. SIEGEL REVOCABLE LIVING TRUST, requested each of us to sign the same as attesting witnesses; and we thereupo igned our names hereto as such witness~s, in the j):sence of the Grantor, and i he presence of each other, on this .5J_ day of (,plM b~1" , 2002. We furthe state that each of us believes that, at the time he executed the foregoing instrument, he Grantor was of sound mind and memory, of lawful age, and did so execute it a his own free act and deed and not under the unlawful influence of any person. Witness L\.. ~ Subscribed and sworn to before me on this S - day of J)e.celMh~y 2002, by EDWIN B. SEGEl the Grantor, and by Ji C;~ ~ t:. ~ ~ cc. l3. VLd (fQ l1li\ ~ <;. 'N ~ , and the witnesses, who are _ personally known to me, or.J as identifica ion. .;'; ~ DanIel R Vaughen *~ * My Commission CC962946 -~..:Y Expires October 22. 2004 ~' Initial Page 12 of 12 EdwinB. Siegel Revocable Living Trust Schedule A I hereby accept the office of Trustee of the EDWIN B. SIEGEL REVOCABLE LIVING TRUST, and agree to abide by, and be bound by, its tenor, terms and condi ions, and acknowledge receipt of the property listed above. Date: X'tz.--("'~c:P./ ->>-- ~ EDWIN B. SIEGEL As Initial Trustee Appraisal Report for The Estate of Edwin B. Siegel Date of Death: February 20, 2004 gxronination bates: November 7,28. 29,30,2004, and December 2, 2004 Date of Appraisal: December 4, 2004 Appraiser: Cindy Stephenson, I.S.A. Stephenson's Auction 1005 In,dustt'ial Blvd. Southampton, PA 18966 Decembel: 4, 2004 Ms- Snsan Mogilefsky, Executo! 16 Goldfields Avenue Langhorne,.PA 19047 Dear Ms. Mogilefsky: The foHowiug appraisal report was undertaken in O1"der to det(~Imi:r.t.e the Fail.' Market Value of speciJic residential contents (at"twork and posters) f(lr the Estate of Edwin B. Sjegt~l as of the date of his d.eath. The date of dl'lath was Fcb:n.J.fU)T 20, 2004. The values are to be used only for the function of determining stat~ and/or federal estate tax: liability. Any othel' use renders this :repo:r.t null Md void. Values stated do nut reflect any expenses, which might be ulcUITed, should these items be sold, s1-loch ;;l,S advertising (~08ts or selling contmissions. This seIf-coutained appraisal report is intended for use only by you, my client. lhc defInition of Fair Market Value by the Internal Revenue C(>de is astoUows; "The fair market value is the price at which the property would change han.ds between a willi.ng bnyer and a willing seller, neither be:iug uncle!' any compulsion to buy or to sell and both having reasonable knowledge of relevant tacts. The fuir market value of a particular item of property in.cludihle in the decedent's gross estate is not to be determined by a forced sale price. Nor is the fair market value of an item to be determined by the sale price of an item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate. Thus in the case of an item of property includible in the decedent's gras:;; estate which is generally obtain.ed by the public in the retail market, the fab:' market value of suc;;h an item of property is the price at whkh the item or a comparable item would be sold at retail," Values have been established by the sales comparisol1 approach, This method of valuatioIl involves comparison of the property with similar items, which have sold within the market that I considered most common for each item. Markets considered. and tecent sales prices reviewed for items comparable to l1loae listed include regional and local auctiol1$, as wen as on~line auctions, all of where sut,h properly is must commonly ::;old totn.e p~ht.ic. Sources of information for my value conclusions also include nationally recognized prke guides, prices rea1.i$ed listings, consultation with appropriate dealers, on-line research, and pel:"sonal obriJe:rvation. Additional specific SOl.1rces foJ' values include 3Bkart.com, Artfact~ Sotheby's Auction, N.Y., N.Y., Freeman's Auction, Philadelphia, p~ Raga's Audion, Lambertville, NJ, Stephe:nsQu's Auction, Southampton, PA and Davenport's Art Reference and Price G~tide. Artists who were listed in all re.ference guides were just noted as "listed", whereas an artist who was listed in just one or two reference guides was listed with the reference gui.de. Markets <malyzed appear stahle, i.e. values Wel"e nci11-\.er rising 1\Or falling for tile property appraised. Quality, coruiition and desirability affect the a,PPl'upriate market whet'e items would be purchased by the public, and lor this r.ea:ilOn l may have considered different markets for different item$ of per$ona1 pmpelty. In general, th.e coudition of the items examined wa.... good. Condition was noted for eac.h item. listed, Auy alterations from original condition or damage beyond that usual and common for iterns of si.mllar <:lge are so noted in this report. Unless otherwise stated herein, this app:raisal is based only on the re1-'idily apparent identity of the iterns appraised, No furt,hcl'guarant(:e of authenticity, genuineness, attribution, or authorship is rep:resented, The appraised values are based upon tlle whole interest fUld possessory interest of the d.ecea.~ed, undinullished by any lit;>us, fraction.al :Ul-terel!>ts or any other form of eru:::u.mbranee or alienation. However, this appraisal is not an indication or celtit'icate of title or o\'III1crship. I petiWnally viewed and examined all items of personal property U:'>ted in this appraisal report. My colleague and. fellow LS.A. a.ccredited appraiser Tom WilIkeley. assisted nle in evaluatiug and researching many of the items listed in this appraisal. The items were brought into our gallery at 1005 Industrial Blvd. in Southampton. fA with a listing of the items, and this is where Tom and I e..~amined and noted the items in this apprais."tl. The value conclusions tfxpreS$ed herein aTe based on the appraiser's best judgment and opinion <'Iud are 110t a representation or warranty that the items will realize those values if offered for sale at au_ction or othe:rwi~. The values expressed are based Oll cun-cnt information on the date the apjlt'atsat W'it~ made. No opil1ion is expressed as to any pa."iJt value, nor unless othe!'Wise stated, as to any futUl'e value. I certuy that to the hest of my knowledge and belief: a Statements of fact contained in this report are true and correct. b. The reported analyses, opinions, <'U-:ld conclusions are limited only by the reported critical assumptions.and limited couditWmi. and, are my pel'lSOnal, lm})artia1, and unbiased professional ana1Y~:S7 opinions, and concltl$ions. c. I hav~ no undisclosed Pa$t, llresent. or futtU'e interest in the property that is the subject of this Teport, and no personal interest with respect to the parties involved. d, 1 have no bias with respect to the property that is the subjeet of this report or to the parties involved with this assignment. e. My engagement in this assign.m,ent was not contingent upon developing or reportiug predetermined re:sults. f: My compensati(>1.l for this appraisal i:s not cont.ingentupon the development or reporting of a prcdeter:rpjped value or direction in value that favors the Ca.Use of the client, the amount of the vall.-le opinIon, the attaitunent of It stipulated :t'esult, or the occurrence of a $urn.equent event dit"ect!y related to the intended use of this app:raisal g. l\s noted above, I did have pmfessional assistance in making this report. Tam WakeLey, fellow l.S.A. acc:redited a:ppraiser worked With me on cataloging an,d researching many af the items in this apllrai$iU report. j' This report was prepared iu a:cco:nlaucewith the currentpti:ndples andp:ro(~edU1'es for the evaluation and valuation of personal property as prescribed by the Appraiser of PersOll.al Property pmgcaw of the International Society of Appraisers (ISA) and the Unifbnn Standards of Professional Appraisal Practi.ce (USPAP). No cNmge to any item in this n~port shall be made by anyone othel' th",n. m.yself. If this report is reproduced or copied it m't.l.st be done in the report's entirety including the cover dqcument liIIld all attach.nlents, 1 keep a copy of t.his appraisal, aud all tlOtes) in my confidential files. If I Cern be of further service to you, plea~e don't hesitate to OOl1tw:ot .me. Sm(lerely, _ i ) C" /', ~ ~,~...~N-,J~~L1"" ~ Cindy Ste~henson, I.S.A. >.. .-- DESCRIPTIONS AND VALUES Far: Tbe ie.tate of Edwin B. Siea.el , ,...,n__. $,B.S. Artwo:rk 1. - 14. Peter Paone) The Ten Commandnwnts of Ambrose Bierce, illu>"ltrated by Peter Paone, (listed askart.com) in original case, complete set, paper size 30" :.x 22", all a nUIllbered limited ed.ition set #27/50. back page signed and dated 1963, mould made Papier d Arches, printed by Charles Hunsberger, condition- good $450.00 . 15. llIl. (MoliJes) Soyel'y charcoal and conte sketch, three views of a head, unframed, signed L.L., (listed), image size 13'" x 19", condition - good 325.00 16. Arnold Roth, poster, Arnold Roth at PCA, mg"lled "For Ed Arnold Roth", unframed, measures 18" x 24". late 20th C., condition - good 25.00 17. (Richard Joseph) AnuazJdewicz, graphic art poster, signed L.R. and numbered 88/100, dated 1970, measures 26" x 20", (listed), printed by Aquarius Press, condition - good 90.00 18. (Richard Joseph) Anuazkiewicz, graphic art poster. pencil signed L.R., artist's proof, (listed), pencil numbered VII/XX and dated 1972. measures 28" x 21", condition - good 95.00 19. SI:UQ Maitill~ poster, pencil signed and numbered 116/180 L.I.., unframed, measures 40" x 26 V4", condition - good 35.00 20. (Karel) Appel, poster, N.Y. artist known for ab>"ltract portraits, (listed), pencil numbered 63/100 L.L., and pencil signed and dated Appel 71 I....R., unfram.ed, measures 39 %" x 28 IN', condition - good300.00 21. Mark Rothko, poster, N.Y. artist, abstm.ct expressionism, (listed), pencil numbered 332/500 L.t. and dated Ottobre 1970, unframed, measures 39" x 25 ihlt, condition - good 450.00 22. (Rufino) Tamayo. poster, Mexican artist known for sti111ife, landscape, modem, (listed askart.com), Far Gallery, Madison Avenue, N.Y., May 1969, unframed, measures 24" :.x 34 %". condition - good 20.00 23 and 24. A. Katoui, tvvo embossed abstract prin.ts, pencil dated 1967.6 and 1967.7, numbered "~/30 and 11}30. both pencil signed. lbarald JapM stamped on hack of one, both unfnuned, 17 W' x 24 %", and 17 %71 x 2371, condition- good 70.00 DESCRIPTIONS AND VALUES fCONTINUED) For: The E$ta.te or Ed:wi:o. B. SieBel 25. (VictorJ Vaii$I'Bly, grnphic art po~ter, knOW'll for ahstraetion, geometric, pencil signed loR., stamped Dehise Rene Editeur, numbered 100/250 L.L., 1906M1997 $55.00 26. Robert Indiana, print "The AmeriC'..ml Fourth", (listed), pencil signed and dated 70 L.R., m.unbered 140/200 and titled L.L., unfnul.lcd, image measu.res 26 lj./' x 26 1/2", condition - good 150.00 27. Ben Shahut poster of a man, N.Y. artist known for allegory genre, illustrator, graphics (listed), signed D.L" dated Nov. 5, 2004, unframed, measures 44 3/4" x 29 %", c:.Ondition - good 100.00 28. Vasarel!y) abstract print, signed in pencil L.R., numbered 175/250 L.L., unframed, iUlage measures 26 %" x 26 3/./', (water damage to margin) 45.00 29. G. (George) Segal, abstract print, N.J. sculptor, (listed), signed and dated 1978 L.R., numbered 63/135 L.L., unframed, 27" x 19", condition - good 50.00 30. F. (FcJ'aand) Lege:r, poster, (listed), plate initialed L,R.. pencil signed and numbered 139/150 L.L. with stamp, 26 V.." x 19V~", condition - good 105.00 31. (Reu.ben) Nakian, print "Leda <md the Swan", (listed). plate signed, 18" x 24", condition - good 35.00 32. Cha.ng, six small ink and wash souvenir paintings depicting figure of a policeman, mal-ked Tlinidad, matted on one board, unframed, approximately 7' x 2 %" each, signed mid to late 20th C., condition - fair 20.00 33. (Robert Jpy) LiftOD, original catioon for New Yorker tuagazine, "1 don't ask for much", signed L.I~., unfr,"u:ned, Ion x 6 %'\ condition - good 65.00 S4. Bucul, pastel of a nude woman, signed L.R., unframed, 10" x 15", C.1930, condition - good 25.00 35. Per.ilUl. IUbd.a.ture I hunting scene, hand painted scene with figures on ivoty type plastic, mea::iures 5" x T', 20th C., condition - good 32.00 36, Persian or IudilUl painting on paper, feJUily scene. image measures 6 y~" x 3 %", condition - good to fair 12.00 DESCRIPTIONS AND VALUES (CONTINUED) For: The ltiitate or Edwin D, Siege! __~ 37. Pel'.i~:Q 01" Indian paintiDg C;t pap~r, iilnilnals and birds, imtlge mea~U1:(~S 8 Ij,," X 5 1/2", good to fair condition $15.00 38. - 44. Si:a I~dian pain.tings on paper, erotic art, ima.ge~ measure 10 Y~/' x 5", 9'~ x 6"', 10 %" x 5 %", 11" x 5", 10 %" X 5", and 11" x 5", good to fair condition 85.00 45. PersiiUl, hunting scene, hand painted scene with sbi: figures on horses playing polo, flO1.al border, ivOJ:Y type plastic, framed, measures 10" x 22", 20th C., condi.tion - good 70.00 46. Guatamalan o.eedlewoi"k piece, souvenir piece, framed, late 20th C., 15" x 17"', condition -- good 12.00 4'7. Damier. etching from center page of book, "Voyage en Chine", framed, image measures 9 l).l'? x 11 1;4", condition - fair to goo(l, (crease in centel') 45.00 48. ])amier. etching from center page of book, "Les Canotiers Parisiens", framed, image measures 9 %" x 11 Y4", condition - fair to good, (crease in center) 45.00 49. Thoma. DUQ.c:aJl, "Woman at the Beach", wood block print, pencil signed, dated 1968, titled, ar.l.d numbered 3/50 L.L., 10 %" x: 11 V4", framed. condition- good 25.00 50. Goodman, plint, "Jewish Wedding", signed L.R., image size 11 :y~" X 8 %". l^" x 13" framed, condition - good 40.00 51. George Lukllll, lithographic cmyon (vllith certificate on back, Paintings and. Drawings Ltd. N.Y.) "Man in a Boat", (listed), framed, (slight (Creases upper right COITler) 260.00 52. Bilschemius, three pencil sketches, girl with u:mbrelJa., seated woman, and. boats, fra.r.ned together, signed and dated 1902, 14" x 14" framed, condition ~ good 75.00 53. (RichlU'd JOlSeph) Aautlzklewiea:, abstract print, artist's proof, untitled, signed.and dated 1972 L.R.. (listed), image size 12" x 18", 18 'I.." x 25 W' framed, condition- good 110.00 M. (Reuben) NaklanJ print on tissue "Leda and the Swan", (listed), 13" X 16" image size, frame size 19 %'" 1(: 21 ~I/', artitlt's card on ba.ck, condition M good 100.00 DESCRIP"fIONS AND VALUES (CONTINUED; ~ate of Echrin B. Sieg,e! - 55. (William) (i'J.'opper, wtises proof, two :men in conversation, untitled, 201> x 12 y~>> framed, (listed askart.com), condition - good $65.00 56. UnlJigned watercolor. landscape with rowboat and figures, ullage size 2 'I~~ X 12", frame size 6 '% x 16 V..", early 20th. C" (wate:r staining) 25.00 57. BUaobemhul, oil on board, ~igned L.L.. 30" x 40 lt2" framed, damage to margin, late 19th to early 20th C. 65.00 58. Blellsing, "HOl'Ilage to a Seagull" pen.cil signed, numbered. and titled, image size 11 W' x 8 %",(toln top center) 15.00 59. At Spitzer, oil or acrylic on canvas, seated white poodle, 12 V:.;" x 16 %" fhuned, mid to late 20th C., condition - good 22.00 60. Harry Tolls, framed dot screen picture, dog and dead bird, signed 011- image, framed, mid to late 20th C. 5.00 61. Falen, abstract, pen and ink with wash, penc;i1 signed L.R., image size 7 %" X 10 %", frame size lr X 20", 20th C., condition - good 25.00 62. Paula Soi'enaky, abstract oil on Cillivas, "Schuylkill River", image size 20" x 28", 21" " 29" framed, artist's tag on back. rnid to late 20th C., condition - good 35.00 63. Ted Kautzk,., reproduction print "Lookin,g Eastward", by Penn Ptints, image size 14" x 12 V:/', unframed. condition - good 5.00 64. Mary alul Nelson (hofe, reproduction print, "Roses and L;;lrkspur", image size 15 v,;" x 14 %", unframed, condition - good 5.00 65. Ted JCautcky, reproduction print "A Southem Plantation", itnage size 14" x 12 W', unframed, 1952, condition - good 1.00 66. Anu Bochu, reprodu,ction print, Mallard duck, 14" x. 17", unframed. (~ondition - good 2.00 6'1. An... SociA.., reproduction print, Yellow breflsted chat, 14" x 17", unframed, condition -, good 2.00 68. Ana. Bochas, reproduction print, Cardinal grosbea1.::, 14" x 17", unframed, condition - good 2.00 DESCRIPTIONS AND VALUES fCON'fINUED) For: The Estate of Ed:win B. Siegel 69. T~d Kautzky, reproduction print, "The Colorado Rockies") image size 13" x 18;), unframed, condition - good $1.00 70. Roy M. MBIIOllll, reproduction print, "Turkey Point Marshes", unage size 12 V/' X 17 lA/" unframed, condition.... good 1.00 71. Oliver Foss, reproduction prlt"1t, "A Bit of Old Paris", image size 13 ,lJ.t1l x 16 %", unfran.l.cd, condition -- good 1.00 72. Edgar CI$udet, reproduction print, "'In the Latin Quarter ~ Paris", image size 13" x 16", unframed, condition ~ good 1.00 13. James Gord.on Irving, '''Scarlet Tangiers", image size 16" x 20", Unfram(ld. c.ondition - fair 00.00 74. C. :Murphy, watercolol" of an Oriental m.an, signed lower right, unframed, 7" x 12", condition - good 45.00 75. FaleQ., penc:il drawing, street scene (steps), pencil signed L.L., unframed, 10" x 14", condition -. good 25.00 76. Jay Forni_., print, "Flight", pencil signed, titled and nUlnbered 202/250, 9 W' x 12", condit;ion ~ good 15.00 77. Patrie, print on fibert Aztec sc.ene, peneil signed and numbered 20/50, 14" x: 1'1 %". condition - good 25.00 78. Valent print, plate signed, 14" x 19", (water damage) 00.00 79. Phil Sealy, print, pencil signed L.R., pencil numbered 285/350 L.L., ima.ge size 14 %" X 19 1;~", condition - good 10.00 80. Paula Sore:naky, print, pencil signed L.R., titled center "In Equilibrium"', and numbered 1/10, image rnea.sures 24" x 16" 10.00 Total E.B.S. Artwork $3,844.00 DESCRIPTIONS AND VALUES (CONTINUED) For: The Estate. of Edwin B. 8ieg;el R.B.S. Posten 201. .Piet MOllddan, unframed poster for National Gallery of Art, "Lozenge in Red", Yellow & Blue", unframed, 33".K 33-". (tearinmarg.in) $10.00 202. .Cddel'; E1.bstra.<:;t poster, pencil ~)igned r....R, unframed, 19 ~.r.i' x 25 Y/' 75.00 203. Widman, waterscape, plate signed and pencil signed, mounted, 23" x 30 %", unframed 5.00 204. Wee &i Kaudiueky poster, Galerie 8erggruen, Aquarelle 1930, unframed, measures 30" x 20 %9, condition ~'good 25,00 205. Alex Ka.b:; poster, Friends of the Philadelphiu. Museum of Art, (listed), pencil signed and numbered 34/ 125L.L,. unframed, measures 39" x 22 %", conditiQn - good 180.00 206. Po.te:taf..fia.....r17aO, signed (unreadahle) L.L., unframed. measures 36" :x 23 %" condition..... good 15.00 207. B:mbossed print or 110""" aAd grape., Judy Targon Gra.phics, N.Y., u.nframed, measures 30>> x. 23 'Y4",. condition - good 30,00 208. Engraving, Equine Statue, unframed, measures. 33 Yi' x 25 Y2", condition - good 20.00 I . 209. Engraving, Equine Statue, "Cavelld'. Bronze foundry in Naples, unfrnmed, mea~j'Ures 33 Y'1.." X 25 '\'i", condition -.: good 25.00 210. The Pe-un.ylvaJda Germans poster, Philadelphht Museum of Art, 36U x 24" ,unframed, condition- good 12.00 211. Moni. Al'horetuJU poster, The University of Pennsylvania. April 29. 1988, unframed, 35" x. 23", condition - gQ()d 10.00 212. Eakin8 poste.r, Philadelphia Museum of Art, May 29, 1982, unframed, 24~ x 20" ,condition - gnad 15.00 213. Robcl'tMotht>>'1iteU postel', Museum of Modem Art, New York., Oct. 1 - Nov. 28, 1965,llIlframed, 22 %~ x 34 %", conditiotl- good 10.00 214. Calder E:tI:hibitioll. postex, plate signed, 26'" x 20", unframed, condition ,.,.. good 25.00 DESCRIPTIONS AND VALUES (COl'TINUED) .I'9r~ The:: Eettate of Edwi:o.B.8iegel 215~Bjrmingham Mus.e.um&. Art Gtldluy poste.1', Pictures of a Passing World, 17 Nov. 19'{8= 6 Jan. 19'19, unframed, 30 Y4-" X 20" $10.00 216. Opera poster, printed. in Holland, Edition Stedelijl.;:,Museum Amsterdam, lJ.ufrumed, 37~ x 2T",cQuditiQU - good 40.00 217. Degas poster, Statens Mus.cum for Kunst Spruade Kobenhavn, unframed, 24 lj,," x 39 1;2", condition - good 12.00 218. Kandinskyposter, National Gallery of Art. unframed, 24" x 37 ViI", condition .-good 8.00 2U:J. Red QrOOMS poster, PhiladelphiaCom.ucopia June 15,-. Sept. 12, 1982, Institute of Contemporary Art, University of Pennsylvania, unframed, 32" x 20" (,ondition -~ good 25.00 220. De. ailOtto Alte.:rdo Gotlco poster} Musei Civlca PadQva.. unframed, 39" x 26 1/4", condition ~ good 5.00 221. Juan Gri.p'oster~ Nfltional Gallery of Art, 1983, unframed., 21" x 37") condition .~. good 8.00 222. Rutluo Tamayo poster, Museo de Arte, Prehispanicode Mexico, Oaxaca, unframed, 27 1/2" x 18", condition.-' good 20.00 223-. Piet Monddan. pos.ter, Centennial Exhibition, unframed, 35 '12'" x 23", condition - good 25.00 ~24" 'BmUiauo Gonzalez LCltsad. poster, Mi Mo.ndo - 1989. uuframed, 11 n x. 16 Y2", condition - good 2.00 ". 225. UU,U11Ui.k the Mystery poster, Philadelphia Mllseumof Art, unframed, 16" x 24". condition,uo. good 5.00 226. Piet Jlond:tiauposter, Walli:"af -Richartz Museum, KoLn 1969 - 70, unfrarr.l:ed, 23 W' x 33", cOlldition- good 8.00 22'1. Hed:tAt cluMittel-.1ter. poster, Spatgotic in KI'lln, unframed, 23%" :J( 33 %", condition - good 10.00 228. Rembrandt poster, Rijks Museum, Amsterdam, u.;nfraU:H~d, 38" x 24 1/4", condition-good 8.00 229. Treasures from the NCBW York PubUc Libl"en'y poster, 1985, unframed, 35" x 24", condition- goad 5.00 _ J DESCRIPTIONS AND'VALUESICONTINUED) . .rQr~ TheSt1:$.teofBclwin 8. Siegel 230. Rembrandt poster, Rijks Museum, 1669- 11;)69, Arnstcrdam, \-miramed; 32 ;J/4" x 23~, condition- good $8.00 231. De Nedel'llu'&deraop poster, Nova Zembla, Rij~s Muse,urn, Amsterdam, unfff.uned, 23 ~/~" x 39", cQndition - good. 5.00 232, Ma.ster Pai.ntings ftom. the Hermitage and state Russian Museum pO:ite,r, Leningrad, 1975, unframed, 24" x 36", condition - good 6.00 233. Alejanctto Romero poster,Su Vision du Mexico, unframed, 21 y;a" x 34", condition - good 5.00 234. Koln Cologne Catbedralposter, unframed, 23" :g 33", condition - good 5.00 235. E5teve poster. Royal. M.u.seum of Fine Arts, unframed, 24" x 39" . condition - good 5.00 2a6. Impreuioniat to Early Modern Painting poster, froln the U ..S.S.R. - 1986, Metropolitan Museum of Art, unframed, 30" x 35", condition,- good 10,00 237. Miro, invitation, Sculptures de Mira, ,June 1973, two /Sided, unframed, 8 l;1.t" 1; 12, %~, condition~ good 25.00 238~ Muc Chagall poster, for Gallery show, Galerie des Ponchettes, Ville de Nice, Mar, 16 1958, 9 ty"." X 13 %", condition -- good 25.00 239- 243. FivCl poate-ra including 1{olnisehas Stadt Museu1o, 44" x 31", ,Cranach & Picasso, 47" x 32", Universal symbols, 23 W'x 33", Rijks Museum, 34" x 24", and Jetzt, 23 if:,/' :.x: 33" > all unfrarn.ed, all poor condition 8,00 Total}t'.B.8. paster4 $750.00 APPRAISER'S QUALIFICATIONS Ciady Stepheusoll, I. S.A. Ed'llcation: University of Texas - 8, A. Fine Arts International Society of Apprair!>crli> .. cQl.Upletion of (101) Professional Appraisal PrdCtiee, (lO'2) Pel'l'>Onal Property Methodology and Reasoning, (103) Pe.l'SO.ua1 P..rope.dy FiduclaI)' Responsibilities and Liabilities 1992 International Society of Appraisers 1992 Appraisal Conference and Seminars in Residential Contents New Jer:'iiey Chapter htternatio:n...u Society of Appmirers 199:3 Appraisal COllferenc:e and Seminars :U1Reside:ntial Contents. Completion of Philadelphia Institute's Estate Law and Administration cla:.s, Fall 1993 Completloll of Philadelphia Institute's Advanced Estate Administratjon class, Fall & Winter 1994 CompletiQn of Undel::stau,ding the Unilorm Standards of Professional Apl)ral5al Practice (USPAP) - A Personal Property Pel1ilpective, April 1995 International Society of Appraisers l.997 Appraisal Conference and Seminars m Residential, Contents {nternational Society of Appraiser:s - compJeticm of Requalificatiou Core Courses in Appraisal Studies, September 2000 International Society of Appraisers 2003 Appraisal Conferen.ce and Setni.nars in Residential Contents International Society of Appraisers, Accredited Member Status Eastet:tl PA Chapter International Society of App:rai~r$ Officer 2003/2004 National Auctioneers As."Jociation Member PA Auctioneers Association Membet Licensed PA Auctioneer #AU-002997-L - Stephenl%:tl's Auction Gallery- Kelley Blue Book - Private Party Pricing Report - Mazda, Miata MX-S i ~1!!ys!~U~s!!~c~ , l!Ib.com Page 1 of2 :: .. Qulcj: DMlllr Price QuOlJ! l.t::,I.'.;"~:lJ.:;~S _!l11'~itJI H::'",' ::_\'/t!~ n.i'I.lI~l'-::":::, ;\r;..'~(;r r '".\ t-- :~.; t.. ~ : ,. 88ltM l.I&ed cAt lJ!ItIngtl Find Out Nt BLUE BOOK PRIVATE PARTY REPORT Pennsylvania · March 1, 2005 1996 Mazda Miata MX-5 Convertible 20 ~ - ..~ ~. - - __ 1.,..- - ---== Engine: 4-Cyl. 1.8 Liter Trans: 5 Speed Manual Drive: Rear Wheel Drive Mileage: 84,700 Equipment Air Conditioning Power Steering AM/FM Stereo Cassette Dual Front Air Bags Consumer Rated Condition: Fair "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean , the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Private Party Value ' $3,550 Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. GlL: :;O~:'I:; Quickly bro~ 600,000 USE to find exacl you want. II http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.P A;722655;P A041 & 170 13 ;+p&722;Mazda; 19... 3/1/2005 Kelley Blue Book - Private Party Pricing Report - Mercury, Villager Page 1 of2 Kelley Blue Book THE lIWSTEl> RESOURCE Hb.ccm t- '.j .,.., .'.... '." .rr\ t.l'fj~ Ie: \' ,'/'.', 10"(1 "L'. :,...., '.' . ..,." ~t~j --.mr=lt~:.TJ ~ntlmjJ:'I D-;flTi. i1'~(~1 '::.r.r:r.1 ;j(!'/c;it :~{;:;;.:~j'2nL Find Out Nl BLUE BOOK PRIVATE PARTY REPORT Pennsylvania · March 1, 2005 2000 Mercury Villager Minivan 40 GlL: ~O~:(;; Equipment 7 Passenger Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette Dual Front Air Bags Roof Rack Quickly brm 600,000 USE to find exacl you want. :,. ...' ',. '~~~-~o!"~:'f..:~~~ "::;'.',"-'~\~2~t~#-~~".,:.,_ ;+0;......'''",\\,1.-...... ilIl- ~_!l;;';' .,' . ::::-:->.....~ ~" ~"- Engine: V6 3.3 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 49,624 Consumer Rated Condition: Fair ,"Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean , the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Private Party Value $7,040 Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.P A;426772;P A041 & 170 13;+p&722;Mercury;2... 3/1/2005 9 0 ~SQY'\ Iffi-~\ \e~~ l~ &ol6--f21elAs A-t?e, \-& V\~<O\- 11 ~ r;p PI- l q ([) Lf-7 ~~~f-\~ /:- l.-R ,'111 ~ (J11 ;'\.. 1 ,- . (trrJ N t:~ J t'fV t' b 1-9 \J L tv'!' lo"{hD 8~ rJ) - \_ (QI1G>- oc~t - \ ~ \ b ;}O(fJ f1\t'\C~ vll~C(jet- vGtv\ V;G#- + rl\ ';;tx,V /lLXY l>;rl A SS <3; ~q CrJ;); ~ nv\tv~ Sold &5 \5 f <{ <;lbO,OO Ll-\ o-oL\- O-~--'--""---- .." >" '>""'""n""""~"""'~"""''''''''''K AASTOWi'fsAN T:.~'T'=~1tif P--... l'l\:i_,*_~-""'.__."";;-;;<.~.'r.w<;::",g~-';.>:;"""""'<+-""""",---,,,,,,~,,,,:,-0.-""":-""-;-,;-;:-,,",,;",,,,,,,',:"'<['_"'''-,"i<'':':;-''''''''''':=''-.':."':r:"~,"~_!",;:";" "';~~'i''''':'?''''''''''''_~itl'''-:';_\!;''C.,J:~:."".';v"'%<'~".:~-."'~:>'\-"': }~ TO: Duncan, Hartman & Douglas, P.C. Attorneys at Law One Irvine Row Carlisle, PA 17013 FROM: ORRSTOWN BANK P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Edwin B Siegel DATE OF DEATH: February 20, 2004 DECEASED IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: (1) CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED 143000029 Edwin B Siegel 6/26/02 Revocable Living Trust 143000392 Edwin B Siegel 11/3/03 Revocable Living Trust DATE OF DEATH PRINCIPLE & ACCRUED INTEREST 8,712.79 .62 99,962.20 96.13 SAVINGS ACCOUNT DATE OF DEATH ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST (3) CERTIFICATES OF DEPOSIT DATE OF DEATH ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST 5/13/ 04 By Timothea Customer Service Operator P.O. BOX 250 SHIPPENSBLJRr.: PA 17?T:.7 -r~1 /-'-4 -.,., ~,..,... "'.4,.1 . COQUINA BAN K May 14,2004 Duncan, Hartman & Douglas, PC Attn: Susan J Hartman One Irvine Row Carlisle, Pennsylvania 17013 RE: Edwin B Siegel Revocable Living Trust Dear Ms. Hartman, In response to your letter of May 4, 2004 our records show only one account in the above name. The balance as of the date of death was $19,924.03. Should you require any additional information concerning the above account please feel free to contact me at (386) 673-1744. f Sincerely, / ( ? )JL:' ,-,'7 ~ :. .-, ,/ ,,/'/,/ / -, "'0' I' I /. / /; , b~ A "~$~ ?7/j/1 (/\ Peggy A Valley , 128 EAST GRANADA BLVD, . ORMOND BEACH, FL 32176 PHONE: 904.673.1744 . FAX: 904.677.4885 \IVV\IW.COQ1) I NABAN K.COM EDWIN S SIEGEL TTEE EDWIN S SIEGEL REV LIV TRUST DTD 12/5/02 209 N MIDDLESEX ROAD CARLISE PA 17013 .--., ;Jl c\ ;"(1 (n iTJ ~1 E~j IT] g :-3 g 5> r ;0 o -j rn ~; ;0: '-' Z o '1 "''' ~ ':"I ("'I ;11 ::-i~Oc/)~ ifi)im~::e :n~iSC/)~ ~ ~ ~-~ d !;)gO:k>C:: ~""a~~ ):,1J1 Il'i :Q:k>~~1l'i :::;;;<::001..... ....O)i~~ 8~~6;i! ~~i!gd ~:nI11-ic:: ?<~~~:Q C/)8:Q1l'i;!! -t~--C::k>~ ~Il'i~~~ ~~~ITi~ !;);><;::-i~"" C5~~)>:k> --0 ::-;:_--c: :j ;<: S;:1Ti:k>~O ;<:~~>~ <: .....~>oi; ~aCi)~:k> !;):tI<=~O ObO~~ )>--C:~""C/j <=~2~~ ::r:oc;::>oi;C/j /!! :n C/j~ ::-i --o111:::;;>::t: . ~G5""Ci) )i -;::I ::i <= ~ ~.r. 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C .~ ,,. >>> r-r-r- r-r-r )>)>)> ZZZ 000 mmm lJ:JOJOJ mmm lJlJlJ zzz (JJ(JJ(JJ -1-1-1 mmm ZZZ ;:<- ~ e ., ,... 3:# ~ rl-:':: F.- g.~ ('t ~~'-< '.r. _~ H~ s;r ;-. ~;::I )..- !~.~ a: C 8?3 ~~ ~c:. ~ g~ ~ ;:.1; ('t: ~i ~ 00 ~ ~ n. g~ \.J o ~ (j E' 0 ~ ~ .... ,~ o b 000 0 ~ 000 0 r- 000 0 000 (f) :;-=1 -,,> ;--1 ~ ~(,) rn <D t:i>!o s: ~ 001 a, 1\:1 0>(,).... rn -.". 1\:1 ,:~,.. 'h:> .-; '-./ ....s 0 ~ ~n ).~ C; '" (~ \. J ('1 "-" C L ~~~ :to (JJ(JJ(JJ 0 :x::z::x: !l " CD .,.. 0 .,.. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIDNS AND ASSESSHENT DF TAX BUREAU OF INDIVIDUAl:: TAXES:" INHERITANCE TAX DIVISloN:- PO BOX 280601 HARRISBURG PA 17128-0601 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-16-2005 SIEGEL 02-20-2004 21 04-0274 CUMBERLAND 101 AlJOUnt R_i U.d 2":1" lei". '( ~~O P"!~ ! 2 ",u "" L" n c': .. CLERK OF SUSAN J .Ji;llm~'~~~Y,R\-,:\ DUNCAN *,lll~R1MAN' PC . ,-, ONE IRVINE ROW CARLISLE PA 17013 * REV-1547 EX AFP (03-DS) EDWIN B ) CHANGED 11) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 18.094.74 .00 530,565.94 (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 ~ I!lU~.w~"Yf.m.'l'lJJ~'I'''.wtItm.W.!MftArtlM!r.m.l'll\fl!llTftflW1'~.YCt!l\l'IAW.llrr.............. ... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SIEGEL EDWIN B FILE NO. 21 04-0274 ACN 101 DATE 05-16-2005 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 end Bonds (Schedula B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes R.c.iY~l. (Schedule D) S. CashlBank Deposits/Hisc. Personal Property (Sc~dul. E) 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/GovernMental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subiect to Tax If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of Abb returns assessed to date. ASSESSMENT OF TAX: IS. ~unt of Line 14 at Spousal rate (lS) 16. ADOUnt of Line 14 taxable at Lineal/Class A rate (16) 17. A.OU"t of Line 14 at Sibling rate (17) 18. Anount of Line 14 taxable at Collateral/Class 8 rete (18) 19. Principal Tax Du. X D NOTE: OATE 11-17-2004 01-27-2005 NUHBER CD004641 CD004890 + INTEREST/PEN PAID (-) .00 8.71- ~ (9) (10) 16,498.30 00 = 045 = 12 = 15 = (19)= NOTE: To insure proper credit to your account, sub.it the upper portion of this for. with your tllX payment. 548,660.68 lA.;;16 73 530,043.95 5,000.00 525,043.95 .00 20,010.58 .00 1,050.00 21, 060.58 21,061. 75 1 . 17CR .00 1. 17CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REI/lIIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) 2.118.43 Ill) (12) (13) (14) 73,364.40 X 444,679.55 X .00 X 7,000.00 X AHDUNT PAID 20,000.00 1,070.46 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ,~.,U'If". '-..../\~..........:\ /:;1 '"- ~--ot f..\ J;'f"~'"?\ \~ ~J ~ ":!"':) _ ~ ~."_ _._~ ~..A..."'''''S^-r!l1l1_ .....e ~....,____:i.... _-.....ii ___.2 ;(""i_..,....--,~. rr"..'~15,Jl.~~<cJl. <\jl! 'If'!! JUllJ.:si oJ!. ......<ULllUIUiICJi.. Ji.a1l!iU 'VU<Lll.li.lLlLJ STATUS REPORT Ul\llJER R1JLE 6.12 Date of Death: ~Ll w. n h, :--:1\ t' ~-e.. \ .1~J.oo~ ~ \ - 0 y - n~ '1 4 Name of Decedent: Estate 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~er administration of the estate is complete: Yes~ No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lithe answer to No.1 is Yes, state the following: a. ~: 1:] per~~ .Q?"esentative file a final accoiIDt with the CoUrt? . b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the perso~~esentative state al1 account informally to the parties in interest? Yes .QSf No 0 c. Copies of receipts, releases, joinders and approval of formal or i.J.-uorma1 accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report f'?/ ~ Date:~ ~<'.4/"~d -~ gnature I ~" / ..c;-u ~r-.l \^ S. 8 ~ r+ ~.'YI c.\ v') Name (',-) 1,.,".,; -::t.:~ u.. Y1e ROLL; I (!c..1.r/,'sle, R'l IID13 Address r- 7/7-d'f1- 77~l) Telepholle i'To. \.0 Capaciti: LJ PeL"3oiial Y-..epreseIIca"Cl"'vrc Qr.r'l-~-l "'~- -e--.~-.~l .----e'~-t-...:,,~ ~J!..~1.;)==- .!..Ul F .!.;)Ul.!.~_ .!.:::;}J.!. .,........:..2.. a..l..!..v..... ~0 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/13/2006 HARTMAN SUSAN J 1 IRVINE ROW CARLISLE, PA 17013 RE: Estate of SIEGEL EDWIN B File Number: 2004-00274 Dear Sir/Madam: It has come 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. I, for decedents dying on or after July I, 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 is due by: 2/20/2006 Your prompt attention to this matter will be appreciated. Thank You. s~:e~elYV. II /1b4eU~ ~~AJ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge