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HomeMy WebLinkAbout11-13-08Y ' J 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Hamsburg, PA 17128-0601 RESIDENT DECEDENT 21 07 1064 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 156-18-6899 10/20/2007 08/27/1924 Decedent's Last Name Suffix Decedent's First Name MI Stuart Mary B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Stuart Richard D Spouse's Social Security Number 192-14-7088 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW • 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death 4. Limited Estate prior to 12-13-82) 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent [)ied Testate (Attach Copy of Will) 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO Name : Daytime Telephone Number James D. Flower, Jr. (717) 243-6222 Firm Name (If Applicable) Saidis Flower & Lindsay First line of address C-3~"`- 26 West High Street ~© Second line of address -;- ~ d - - .~ City or Post Office Carlisle State ZIP Code PA 17013 --'! - ~1 J r ~~, - i~. y _~ --r ~I.J W Correspondent's a-mail address: JfIOWerJr@Sfl-IaW.COm ~ Under penalties of perjury, I derlare that I e examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and c lete. D lat~ n of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O S ~ dS(13LE FOR FILING RETURN - ADDRESSf _ ~ ~~~ ~ D3 E ~- 138. 4 C oad, Boiling S_prin s 17007 RE OF PREPARER OTFI AN.RFPRPCFnirnTn.c DATE `l - ~ ~ -Z~ 15056051058 •'e e.Z L , S ~, ..~ ~ --~ V PLEASE SE ORIGINAL FO M ONLY Side 1 15056051058 3 ;i ~6 _J 15056052059 REV-1500 EX Decedent's Name: Mary B Stuart RE CAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. 2. Stocks and Bonds (Schedule B) .................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages 8 Notes Receivable (Schedule D) ........................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........... ..... 10. 11. Total Deductions (total Lines 9 & 10) .............................. ..... 11. 12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................... ..... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................... ..... 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 16. Amount of Line 14 taxable 15. at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 ... 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 Decedent's Social Security NumbE:r 156-18-6899 663,422.64 21,197.07 684,619,71 17,450.40 17,450.40 667,169.31 0.00 667,169.•31 667,169.31 o.ao 15056052059 ~ , REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 0 1064 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Mary B Stuart - _ _ - 156-18-Ei899 STREET ADDRESS 1394 Creek Road -- --- - - - ------- cITY - -- _ Boiling Springs I srArE zIP PA 17007 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount _ _ - _ - _ 3. InteresUPenalty if applicable Total Credits (A + B + C) (2) D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal InteresUPenalty (D + E) (3) Fill in oval on Page 2, Line 20 to request a refund. (4) 5. 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.00 Make Check Payable to: REGISTER OF W11LS, 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 :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ 0 c. retain a reversionary interest; or ................................... d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..............................................................__ I-1 I V1 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 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 twelve (12) percent [72 P.S. §9116(a)(1.3)j. Asibling is deFned, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. RED'-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT wiHleur Mary B. Stuart All property jointly-owned with rinhr „r ~~~~,~,,...~ti,.....,._. ~_ ~.__,__ _ . . . FILE NUMBER 21-07-1064 _._._ _~__„ ,,,,,,,,,,,,,,,, ~~„~~~ a„~„~„~~,~ aneeis or one same size) RE'V-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT pECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY W IHIt Ut FILE NUMBER Mary B. Stuart 21-07-1064 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned Wl~h rlnht of Survivorship must ho dlerlnend .,., c..ti..a..i_ ~ RE~/-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS wrAic ur Mary B. Stuart ITEM NUMBER A• FUNERAL EXPENSES: t' Ewing Brothers Funeral Home B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, File Inheritance Tax Return $. Register of Wills, Short Certificate s. IBIS Appraisal Services, p.p. appraisal FILE NUMBER 21-07-1064 Debts of decedent must be reported on Schedule I. DESCRIPTION Zip Zip 3,127.00 13,692.40 552.00 15.00 4.00 60.00 TOTAL (Also enter on line 9 Recapitulation) I $ 17 450.40 (If more space is needed, insert additional sheets of the same size) ~ RE4~-1513 EX+(9-OOi COMMONWEALTH CF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDEN"' SCHEDULE J BENEFICIARIES ESTATE OF Mary B. Stuart NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] M & T Bank Trustee for the benefit of Richard D. Stuart 1394 Creek Road Boiling Springs, PA 17007 FILE NUMBER 21-07-1064 RELATIONSHIP TO DECEDENT AMOUNT OR ;iHARE Do Not List Trustee(s) OF ESTATE Surviving Spouse ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None 100% a.oo B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ 0.00 (If more space is needed, insert additional sheets of the same size) c: Awp51 \wills\stuart.mary I ~ttst ~iI1 ttrc~ (~JP~YttmPnt OF MARY WOOD STUART I, MARY WOOD STUART, of 1394 Creek Road, Boiling Springs, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executor or Executrix, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I hereby give to my husband, RICHARD D. STUART, all of my personal effects, clothing, furniture, furnishings, jewelry, automobiles, and any other tangible personai property of every kind and any insurance thereon, provided he survives me for a period of thirty (30) days. If he shall not so survive me, then I give the same in equal shares to such of my children as survive me, to be divided among them as they may agree, or if they are unable to agree, as my Executor may decide. Any items of value not so disposed of shall be sold by my Executor and the proceeds added to my Residuary Trust. c: Awp51 \willn\s[umt.mnry J , THIRD: In the event that my husband, RICHARD D. STUART, survives me, I give to the FINANCIAL TRUST SERVICES COMPANY, of Carlisle, Pennsylvania, or its successors, IN TRUST, for the benefit of my husband, to hold in trust (hereinafter referred to as Marital Deduction Trust), assets equal in value to an amount which, when added to the final estate tax value of all of the property included in any gross estate which passes to my husband, and which qualifies for the federal estate tax marital deduction, will entitle my estate to the minimum federal estate tax marital deduction, allowable in determining the federal estate tax payable by reason of my death, necessary to reduce my taxable estate to an amount on which no federal estate tax is due and the federal unified credit available to my estate is fully utilized; provided that the allocation to the marital trust shall be satisfied only from assets qualifying for the marital deduction. Poly trustee shall invest and manage the marital deduction trust in a manner which will not disqualify the marital deduction, and will make distributions as follows: A. During my husband's lifetime: (i) The entire net income shall be paid to him at least monthly: (ii) As much of the principal as my trustee may from time to time think desirable for his welfare, comfort or support shall be paid to him; and (iii) Fie shall have the unrestricted right to withdraw any part or all of the principal at any time. B. On my husband's death, any then remaining principal shall be paid to such one or more persons or organizations, including his estate, on such terms as he may appoint by a will specifically referring to this power of appointment. 2 c: Awp51 \wills\sm:ut.mmy I C. If my husband does not exhaust his power of appointment under the preceding paragraph, on his death: (i) Any increase in death taxes or administration expenses in his estate caused by inclusion of this trust in it for tax purposes shall be paid out of the unappointed principal, and a written statement by his executor or administrator of the amounts payable may be accepted as correct; and (ii) The balance of the unappointed principal shall be added to and thereafter treated as a part of the principal of the Residuary Trust, as identified below. FOURTH: After my death, my trustee, FINANCIAL TRUST SERVICES COMPANY, or its successors, shall invest and manage all the property not allocated to the Marital Deduction Trust as a separate trust, referred to as the Residuary Trust, and make distributions as follows: A. If my husband, RICHARD D. STUART, survives me, during his lifetime: (i) The net income shall be paid to him in monthly or other convenient installments; (ii) as much of the principal as my trustee may from time to time think desirable, taking into account funds available from other sources, for the health, support, maintenance or education of my husband or any of my children either shall be paid to that person or shall be applied directly for those purposes. However, none of the principal of this trust shall be paid or applied for the benefit of my husband unless the principal of the marital deduction trust has been exhausted; and (iii) After the Marital Deduction Trust has been exhausted (or after my death if no Marital Deduction Trust will 3 c: Awp51 ~willslsWart.nuuy be established), my husband shall have the right in each calendar year to withdraw from the principal up to $5,000 and, in addition, if he is living on December 31 of any year, to withdraw up to 5% of the fair market value of the principal determined on December 31 of that year (the amount subject to withdrawal as of December 31 to be reduced by any prior withdrawals during that year, any rights of withdrawals for a particular year to lapse if not exercised during that year). B. Upon my husband's death, if he survives me, or mine if I survive him, my Trustee shall distribute the entire remaining principal of this Trust in equal shares to my following nieces and nephews, KATHRYN BOSLER WICKENHEISER of 2416 Raleigh Drive, Lancaster, Pennsylvania 17601; KELLY ALLEN HAWKE of '71 Fairview Way, Camp Hill, Pennsylvania, 17011; CYNTHIA JOAN TALLIANO, of 12139 Gray Star Way, Columbia, Maryland 21044; and MARJORIE LYNNE MONACO, of 61;4 Silver Arrow Way, Columbia, Maryland 21045, per stirpes, and not per capita. Should any of my aforesaid nieces or nephews predecease me without issue, his or her share of my estate shall be divided equally among the surviving aforesaid nieces or nephews, or their issue, as applicable, in equal shares. FIFTH: In funding the Marital Deduction Trust, only property eligible for the marital deduction shall be used. Property distributed in kind in satisfaction of the marital deduction shall be distributed at the lower of (i) its value at the time of its distribution and (ii) its adjusted federal income tax basis. Subject to the foregoing and 4 c: Awp511wills\shwri.uvuy without regard to the effect upon the size of the Residuary Trust, my trustee shall have absolute discretion in selecting the property to be allocated to the Marital Deduction Trust. SIXTH: All federal, state and other death taxes payable because of my death shall be paid out of the principal of the Residuary Trust. None of those taxes shall be charged against the Marital Deduction Trust or any beneficiary, and no property which would be otherwise exempt from federal or state death taxes shall be used to pay any death taxes under this article, or attributable to my estate generally. LASTLY: I nominate, constitute and appoint my husband, RICHARD D. STUART, to be the Executor of this my Last Will and Testament. In the event that my said husband shall be unable to serve as Executor for any reason, I appoint Wm. A. KRAMER, 2nd, as Executor. No Executor shall be required to file bond in this or any other jurisdiction. I confer upon my Executor the right to sell or otherwise convert any real or personal property at public or private sale, and upon such terms as my Executor shall determine, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof, without liability of any purchase or for the application of any consideration; to obtain any investments at discretion; to borrow money and to secure its repayment by a Mortgage of real or personal property, a pledge of investments or otherwise, without liability on the part of the lender to see to the application thereof; to invest and reinvest at discretion, without restriction to so called "legal investments"; to 5 c: \wp51 \wills\stu»a.mary { ~ I ~ make distributions in cash or in kind; and to do all other acts and things necessary or appropriate in the management, administration or distribution of my estate. 1"he FINANCIAL TRUST SERVICES COMPANY, in its role as Trustee, shall be compensated as such in accordance with its schedule of fees in effect from time to time when such services are rendered. IN WITNESS WHEREOF, I have hereunto set my hand and seal this f gl~ day of 1998 Mary Wood Stuart SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: :~' 6 c: Awp51 \wills\sh~art.marv COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, MARY WOOD STUART, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly 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. Sworn or affirmed to and acknowledged before me, by MARY WOOD STUART, the Testatrix, this ~ ~ ~`1 day of r (~ /~ , 1998 J' ~' V1 / '% Mary Wood Stuart, Testatrix Notary Public NdTARU1L SEHL MERLENE MARHEUKq Notary Ptblk Carlisle, Cumberland Coumy, Pa My Commission E~ires 6Bl98 7 c: `,wpS l'~wills'~stu:ut.nu,ry COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, James D F ow r, Jr and James D Flow r ,_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 Testatrix sign and execute the instrument as her Last Will; that MARY WOOD STUART signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Witl as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by _James D Flower ~Tr and James D. Flower this ~ ~~ day of _ h~, 19gg• --~ j Witness Witness Notary Puk~lic € NOTARIAL SEAL vrl?!.rNE fi~fARHEVIUI, Notary Pifilic +:.~!iM.~a, Cumborlarxl Coumy, Pa f_... _.~ _,,.__.''''~Commission Expires 61998 Estate Valuation Date of Death: 10/20/2007 Valuation Date: 10/2G /2007 Estate of: Mary B. Stuart Processing Cate: 03/03/2068 Report Type: Date of Death Diumber of Securities: 6 ee^ile ID: Stuart, Mary B Shares Security or Par Description Mean and/or Div and Int High/Ask Low/Bid Ad Security justments Accrlals Value 1% 1000 CITIGRCUP INC (172967101) COM New York Stock Exchange 10/19/2007 44 .05000 42 .29000 H/L 10/22/2007 43 .24000 42 .07000 H/L 42.912560 2) SSGO KIDIDER. MORGAN ENERGY PARTNERS (494550 106) UT LTD PARTNER New York Stock Exchange 10/19i20G7 52 .00006 51 .41000 H/L 10/22/2007 Sl .c'3000 51 .20006 H/L 51.560000 3) 2000 WACHOVIA CORP NEW (929903102) COM New York Stcck Exchange 10/19/2007 47. 67000 46. 36000 H/L 10/22/2007 46. 84060 45. 87000 H/L 46.685000 4) 75600 FEDERAL NAIL MTG ASSN MTN (3136F44D3) Government/Agency (Dealer Quotations) DTD: 02/10/2009 Mat: 02/10/2020 5.5% 10/19/2007 99. 15625 98. 71875 A/B 10;22/2607 99. 15625 98. 71875 A/B Int: 08/10/2007 to 10/20/2007 98.937500 5) 55000 BRCOK`JZLLE PA AREA SCH DIST GO SCH BD (1 14710EE2) Financial Times Interactive Data CTD: 05/15/2003 Mat: 05/15/2029 4.75% 10/19/2007 100. 24900 Mkt 10/22/2007 100. 24700 Mkt int: 05/15/2007 to 10/20/2007 100.248000 6) 96000 STATE BK INDIA NEW YORK NY (856284LJ1) Financial Times Interactive Data DTG: 07/11/2007 Mat: 01/11/2008 5.15% 1Ci19/2007 99. 93750 A/B 10/22/2007 99. 92520 Mkt Int: 07/11/2007 to 10/20/2007 99.931350 Total Value: Total Accrual: Total: $648,422.64 42,912.50 283,580.00 93,370.00 74,203.13 802.08 55,136.40 1, 124.83 95,934.10 1,359.60 $645,136.13 53,286.51 Page 1 This report was prcduced with Estate Val, a product of Estate Valuations s Pricing Systems, Inc. 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'i4`E'~ ~~~r~ ~.~'~C~ ~ }~~-~,~yj+L'F F~'J~'~L~7k --°-- ---------~~-------o -~---- -'--- -- -- P.O. Box 841005 Boston, MA 02284 February 12, 2008 Saidis, Flower & Lindsay James D. Flower, Jr., Esquire 26 W. High St. Carlisle, PA 17013 RE: Estate of: Mary Wood Stuart Date of Death: October 20, 2007 Dear Mr. Stuart: Per the Executor's request, enclosed please find the account information as of date of death for the above-named decedent. Please note the balances do not include accrued interest. If you should have any further questions, please do not hesitate to call. Very truly yours, r l ~"~ (- - Linda Spavento Team Leader Court Order Processing (617) 533-1789 (617) 533-1931-fax Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: r Wood Stuart 156-18-6899 October 20, 2007 Account #: 1671014863 Type: Money Market Open date: 8/10/1999 In the name of: Marywood Stuart Date of Death Balance: $7,695.38 Int.(YTD) from 1/1/2007 to 9/30/2007 $23.31 _ Accrued interest to date of death: $1.69 Other Info: Page 1 of 1 APPRAISAL REPORT OF PERSONAL PROPERTY OF Mary B. Stuart Estate (date of death October 20, 2007) 1394 Creek Road Boiling Springs, PA for Richard Stuart, Executor 1394 Creek Road Boiling Springs, PA 17007 Jim Flower, Esq. Saidis, Flower, and Lindsay 26 West High St. Carlisle, PA 17013 AS OF: d.o.d. October 20, 2007 Reported on December 19, 2007 Ibis BY: Appraisal Services I¢S N. Hanover St. P.O. Bow 2¢ Carlsle PA .z7or3 (717) 243-3474 info@ibisapprarsals. com urww.lblsappralsals,eom TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Appraisal Summary (Copy) References Privacy Notice Statement of Qualifications Assumptions and Limiting Conditions 2 4 5 6 8 9 10 11 12 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of the estate of Mary B. Stuart, deceased, 1394 Creek Road. Boiling Springs, PA 17007, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. October 20, 2007. The date of inspection was November 27, 2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. -is Ay~j~raisa~ rvices 4 ~~ssa L. on , C.A. irector APPRAISAL SUMMARY It is in my opinion, that, as of the d.o.d. October 20, 2007, the Fair Market Value of the personal property of Mary B. Stuart, deceased, 1394 Creek Road. Boiling Springs, PA 17007: (Thirteen Thousand Five Hundred Dollars and Zero Cents) ($13,500.00) pis Ay~~raisa~ S.e~vices lv~ssa L. ~o(~~e~j, C.A. irector The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM I. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view vour pictures • Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). ~ NOTE • Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. • The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. Personal Property Listing 1 ,i Paintine. Oil on canvas painting. Subject: Female $750.00 °~-~ ~^ ,,. ~ portrait, possibly a Bosler family member. Dated: ~ j;'' 1885. Artist: David Acheson Woodward (1823- `:~, '° ,,;:; 1909). Gold gilt nineteenth century frame. Frame , € measures 44" by 40". ~ ~`„ Corresponding Digital Photograph File: ~~ ~ 1 r0327772JPg ,: ~< a 2 Painting. Pastel painting. Subject: Parlor scene $600.00 with couple. Artist: David Acheson Woodward (1823-1909). Walnut and inlaid nineteenth century frame. Frame measures 34" by 30". Corresponding Digital Photograph File: x0327773 jpg 3 Painting. Oil on canvas painting. Subject: Child $800.00 bathing in bowl. Artist: Unknown. Unframed ,; measuring 30" by 25". Corresponding Digital Photograph File: a =; x0327774 jpg i 4 , { ~ ~ Tall Case Clock. Late eighteenth, early nineteenth $6,500.00 y°~'~ `~~ ~"'"" _ century flame mahogany tall case clock. Bonnet is columned and has two urn finials with tombstone center motif. Clock does have a tin face with painted moon dial and ivory keyhole. Clock is unsigned. Corresponding Digital Photograph Files: l x0327775, x0327776, & x0327777 jpg 5 Sterling Flatware. Sterling silver flatware service $2,400.00 for twelve. Pattern: Marlborough. Maker: Reed and Barton. Corresponding Digital Photograph Files: x0327778 &x0327779 jpg 6 Tea Service. Sterling silver tea service. Maker: $950.00 Bailey, Banks and Biddle. Service includes a coffee pot, tea pot, and sugar bowl. Corresponding Digital Photograph File: r0327780jpg 7 L'~ ~ Sofa. Vintage nineteenth century Victorian $1,500.00 mahogany sofa. with plush velvet seat, back and armrests. Corresponding Digital Photograph File: x0327781 jpg Total $13,500.00 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of the d.o.d. October 20, 2007, the Fair Market Value of the personal property of Mary B. Stuart, deceased, 1394 Creek Road. Boiling Springs, PA 17007: (Thirteen Thousand Five Hundred Dollars and Zero Cents) ($13,500.00) its Appraisal ,fievvices lv~s~a L Jt..dne~j~ C.A. irector The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. Appraisal References Art Price. http://www.artprice.com Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003. http : //www. alderferfinearts .com/ Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050. 717-776-5785. Conestoga Auction Company, Inc. 768 Graystone Rd. Manheim, PA 17545. 717-898- 7284. http://www.conestogaauction.com/auctions/ eBay. http://www.ebay.com Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222. Hershey, Dan Auctioneerin~ Service. 3 Brown Rd. Shippensburg, PA 17257. 717-532- 4647. Ocker, Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264- 6578. http://www.kennysauction.com/ Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http: //www.pookandpook. com Replacements. http://www.replacements.com York Town Auction, Inc. 1625 Haviland Rd. York, PA 17404. 9 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic and personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 10 Statement of Qualifications Alyssa L. Loney, C.A. Professional Designations and Certifications C.A. -Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act -Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments ~ State Historical and Underwater Archaeologist for the State of Louisiana. ~ Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. ~ Director of the West Virginia University Historical Costume Museum. ~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. ~ Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. M.A. Medieval Archaeology, 1995, University of York, York, England. C.A.P.P. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. A.R.P.A. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. I1 . . Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: l . The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. pis Appvaisa~ /lsevvices L L~s~a L.~ Lbn$v~/ C.A. irector ]2