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Home My WebLink About11-19-08J 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes ry Po Box zaosol INHERITANCE TAX RETURN _ Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 01$9 EINTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174-05-1429 02/19/2008 09/07/1915 Decedent's Last Name Suffix Decedent's First Name MI E3rymesser Helen M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 5pouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~'~ 1. Original Return _,_, 2. Supplemental Return :_.. 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate .;, , 4a. Future Interest Compromise (date of ,;~~. 5. Federal Estate Tax Return Required death after 12-12-82) ~ - 6. Decedent Died Testate 7. Decedent Maintained a Living Trust __ 0 . 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 Michael A. Scherer Esq. (717) 249-6873 Finn Name (If Applicable) -- --- ------- --- - ---- REGISTER OF WILLS USE>F1ffiLY O'Brien Boric & Scherer ~ ~ l _:;, ~, ; First tine of address ~ , 1 -j ': ~ ~'~ } , _--~ ! ~ r . ~ '7 19 West South Street ' _~ i ~ ` ,t ~ Second line of address ° ` " - ,~--, ° ~ I J _ Z 3 bAT~ FILED :,: - r-~ City or Post Office State ZIP Code ..-5 --a---- -.-. - o - r, Calrlisle PA 17013 ,s c~ `~ 4~ Correspondent's a-mail address: Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN RE PERSON RE ONSIBLE FOR FILING RETURN DATE ~ ~ _ ADDR 26~ eystone Road, Carlisle, Pennsylvania 17013 SIGNIATylI1~R RER OTHER THAN REPRESENTATIVE ~~D ~ 7 I~ - //~~ff // ~ CJ ADD}~~SS - 19 iNest South Street, Carlisle, Pennsylvania 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ~~ 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: HO~efl M Brymesser 174-05-1429 RECAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. 2. Stocks and Bonds (Schedule B) .................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages & Notes Receivable (Schedule D) ................ . ......... ... 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... ... 5. 603,167.74 6. Jointly Owned Property (Schedule F) : °.% Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers R Miscellaneous Non-Probate Property (Schedule G) ,";~:' Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 603,167.74 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 48,472.24 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 5,630.05 11. Total Deductions (total Lines 9 & 10) ...... . ............ . ............. .. 11. 54,102.29 12. Net Value of Estate (Line 8 minus Line 11) .............. . ............. .. 12. 549,065.45 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........ . ............. .. 13. 484,065.45 14. Net Value Subject to Tax {Line 12 minus Line 13) ...................... .. 14. 65,000.00 __..._.~_.________.-_.. _____--.~._... ~~_.__.~__ .______..T.__._ ___ ____._..._.-_ .--- 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_ 15. '16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable 65 000.00 at collateral rate X .15 18. 9,750.00 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~. 15056052059 Side 2 L_ 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number _... .. :, 21 08 ''0189 DECEDENT"'S NAME DECEDENTS SOCIAL SECURITY NUMBER Helen M Brymesser 174-05-1429 STREET ADDRESS Church Of God Home 801 North Hanover Street CITY STATE zlp Carlisle PA 17013 Tax Payrments and Credits: 1. Tax Due (Page 2 Line 19) (1) 9,750.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 11,250.00 C. Discount 562.50 Total Credits (A + B + C) (2) 11, 812.50 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 2,062.50 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. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income :...................................... ...... ^ ^x 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? ........ ...... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ...... ^ [F 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) pen;ent [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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX+ (6-98) SCHEDULE E COMMONWEALTH F PE p CASH BANK DEPOSITS He MISC O NNSYLVANIA , , . INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen M. 13rymesser 21-08-189 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMEIER DESCRIPTION OF DEATH 1. AIG annuity 122,042.51 2. Jewelry 1,815.00 3. Wachovia Bank certificate of deposit #2808 267,624.35 4. Wachovia Bank certificate of deposit #2689 40,000.00 5. Wachovia Bank certificate of deposit #2326 15,000.00 6. Wachovia Bank certificate of deposit #8911 50,000.00 7. Wachovia Bank checking account #3784 11,254.98 8. Wachovia Bank checking account #2230 92,557.32 9. Wachovia Bank accrued interest on all accounts listed above 2,873.58 TOTAL (Also enter on line 5, Recapitulation) $ , 603,167.74 (If more space is needed, insert additional sheets of the same size) EV-1517 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen M. Brymesser a/k/a Helen M. Shulenberger Brymesser 21-08-0189 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~' Ewing Brothers Funeral Home 4,627.44 2. Eby Granite Works: inscription of grave marker 106.00 g. ADMINISTRATIVE COSTS: ~ , Personal Representative's Commissions Name of Personal Representative(s) John R. Albright Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 26 Greystone Road City Carlisle .state PA zip 17013 Year(s) Commission Paid: 2008 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Streek Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees g, Tax Return Preparer's Fees 7. Mountz Jewelers: appraisal of jewelry a. Sentinel newspaper 9. Cumberland Law Journal Zip 30,158.38 12,000.00 602.00 250.00 250.00 165.00 238.42 75.00 TOTAL (Also enter on line 9, Recapitulation) I $ 48,472.24 (If more space is needed, insert additional sheets of the same size) REV-15'12 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE i DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Heleln M. Brymesser a/k/a Ne4en M. Shufenberger Brymesser 21-08-0189 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV-1513 EX~ (9-00) ~, .. SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen M. Brymesser a/kia Helen M. Shulenberger Brymesser 21-08-0189 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUME3ER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 2~ John Albright, 26 Greystone Road, Carlisle, PA 17013 nephew $50,000.00 3. Karen Weekley, 4 Subdivision Road, Newville, PA 17241 grandniece $10,000.00 4. Margaret Butts, 1 Mt. Rock Road, Newville, PA 17241 niece $5,000.00 II 1. 2. 3. 4. 5. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Zion United Church of Christ, 1818 Mountain Road, Newburg, PA 17240 American Heart Association, 4999 Louise Drive, Mechanicsburg, PA 17055 Multiple Sclerosis Society, 2040 Linglestown Road, Harrisburg, PA American Cancer Society, 3211 N. Front Street, Suite 100, Harrisburg, PA 17110 First United Church of Christ, 30 N. Pitt Street, Carlisle, PA 17013 TOTAL OF PART II - FNTFR Tr1TAl NnN_TAXARI F nIRTRIRI ITICINC (1N I INF 1'2 r1F RF\/_1Fnn r•(1vFR cu~FT 14 $15,000.00 $2,500.00 $2,500.00 $2, 500.00 residue (If more space is needed, insert additional sheets of the same size) P O BOX 988 HARRISBURG, PA 17108-0988 2008/05!01 #BVVNMZSX #601170780005# HELEN S BRYMESSER 26 GREYSTONE RD CARLISLE, PA 17013-2605 y~zrz ~~~~~~~, 800 900-1372 Hours: Mon-Thur Sam-10pm, Fri Sam-5pm, Sat Sam-12pm (Eastern Standard Time) ACA NOTICE OF COLLECTION ~~TeR~.~r~o~.~ The Morbllon e(L1rd1 ,~.~... CLIENT: Cumbe r I and Count y TOTAL BALANCE DUE: $30.50 Our client has referred your delinquent account(s) referenced below for collection. Our client is serious about collecting all monies owed them and I am sure your intentions are to honor your debt. Send payment using the enclosed envelope or you may go online to make payment or contact our office to pay over the phone. Contact our office if you are unable to pay the amount due. Unless you notify this office within 30 days after receiving this notice that you dispute the validity of this debt or any portion thereof, this office will assume this debt is valid. If you notify this office in writing within 30 days from receiving this notice that you dispute the validity of this debt or any portion thereof, this office will obtain verification of the debt or obtain a copy of a judgment and mail you a copy of such judgment or verification. if you request this office in writing within 30 days after receiving this notice this office wil(provide you with the name and address of the original creditor, if different from the current creditor. This is an attempt to collect a debt by a debt collector and any information obtained will be used for that purpose. The important rights included above apply to each account individually and you have the right to dispute any or all of the accounts included in this notice. In the event you choose to exercise your important rights included above please indicate which acc;ounts(s) you are disputing. ~,.. SERVICE RFENDFcRED SERVICE DATE ACCOUNT NUM6ER 2007 COUNTY PER CAPITA TAX ~~7 ~~~~~. '~ 7 ~ ~ ~ ~ ~ `~ ~ j~~t( ~/(~ U ~ ~ G, i rG~ 2007/00/00 71811612007 2CxJ7 ~~~ ~~ t ~ ~ ~ 7 ~ ~" l ~ ~~ 59~~ w~ ~' ~~~ Detach and return the bottom portion with your payment for account identification. 20081'05!01 We accept Visa, MasterCard and check by phone HELEN S BRYMESSER Please include a check or fill out the information below 26 GREYSTONE RD if you wish to pay by credit card. CARLISLE, PA 17013-2605 Check one: ^ Visa ^ MasterCard ID NUMBER: B0117078 BALANCE: $30.50 Card #: ---------------- Expiration Date: i/ / ®o ~~~f9~3~~ AIG Annuity Insurance Company P.O. Box 871 Amarillo, Texas 79 1 05-087 1 800.424.4990 October 28, 2008 O'Brien, Baric & Scherer .Attn: Micael A. Scherer 19 West South Street Carlisle, PA 17013 Re: Annuity Contract FJ220341 Contract Owner Helen S. Brymesser, deceased Dear Mr. Scherer: Thank you for your recent inquiry regarding this annuity contract. We would like to take this opportunity to respond to your request. T'he value of this contract as of February 19, 2008 the date of death was $122,042.51. This contract was owned solely by Ms. Brymesser. Please be advised that this claim was paid on May 30, 2008, and a check was issued to the Helen S. Brymesser Estate and sent to John R. Albright, the executor of the estate. Therefore, this contract has been terminated. Mr. Scherer, we appreciate the opportunity to assist you. Should you have any questions, please conract our Client Care Center at 1-800-424-4990. Sincerely, ,, ~~ ~~~'~ Chuck Clendennen Annuity Claims Department Claims Examiner AIG .q ItR[E(N brsurnnce C~nynarv 3 ~ j~ ~ ~ Meneber ofAnzerican Internn(iana( Group, /ne. ~~ TZ ~~ J E W E L E R S Trust Your Special Moments To Mountz. June 25, 2008 Mr. John Albright - 26 Greystone Road. Carlisle, PA 1701.3 Dear John Albright; At your request I examined the jewehy you submitted for valuation and have provided an opinion of the Fair Market Value for the Estate of HelerrBrymesser This report is valid only in its entirety and .the final figure excludes any applicable taxes: You may wish to take this into consideration when using the-report. The value conclusions are subject to limiting conditions that are set forth in the body of the report: To,the best of my knowledge and experience, T estimate the jewelry has a total Fair Market Value of $1;815:00.. Photographs are included with the original report for your reference. I suggest that you keep your copy of this report in a safe place: This report was prepa"red in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). If I can be of any further assistance, please call.. Sincerely, `~ ~ --~' ~my~S Bausch Gr~du~ate Gemologist, GIA. Enclosures Me[ober _ Eli` L!] Table of Contents • Letter of Transmittal • Table of Contents • Purpose • Intended Use • Definition of Fair Market Value • Approach to Value • Market • Limiting Conditions • Subscriptions Retained for Value Consulting • Metal Markets • Certification • List of Laboratory Instruments • Item Descriptions • Photograph(s) • Biographical Information This report is valid only in its entirety and for its stated purpose and intended use and was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (LTSPAP). Statements and Limiting Conditions Purpose- The purpose of this report is to describe and document the quality of the jewelry listed and to estimate it's Fair Market Value. Intended Use The intended use of this report isfor providing an estate. appraisal listing the Fair Market Value for use in the resolution ofthe-Estate of Heleh Brymesser. Valuation Date: 6/18/2008 Definition of Fair 1~Iarket Value The fair market value is the price at whichthe property would change hands between a willing buyer and .willing seller, neither being. under any compulsion to buy or sell. and. both having reasonable knowledge of .relevant facts. The fair market value of a particular`item of property... is-not to be determined by a forced - sale price. Nor is the ...fair market value of an item .of property to be determined by the sale price. of the item in a market other than that in which such item is most commonly sold to the public, taking into account location of the item wherever appropriate. Taken from Treasury Regulation 20.2031-1 (b) Approach to Value There are three traditional approaches to value that are as follows: Income approach: Applies to income producing properties and is used only if an-income situation or rental' property can be identified. Market Data approach: Compares the qualities of the subject item to an article with similar or identical qualities, and researches and records current verifiable sales of such merchandise. Cost approach: Establishes the total value of an item by considering the value of-its component parts (precious metal content, gemstone weights-and qualities, labor, and any other fee.'s) together with the appropriate retail markup according to the norms of the jewelers in the locale, supply and demand, and the current state of the marketplace. Page>2 of9 Fair Market Value is estimated using the market data approach. Neither the income approach nor the cost approach apply in establishing Fair Market Value. However, the cost approach to value was used to check on the reasonableness or market values found. Market To-value an item a market (and market level) must be recognized. The most appropriate market for jewelry can vary depending upon the article's age, condition,. quality, intrinsic content, aesthetic appeal, provenance, .current fashion trends, artistic interpretation, period of manufacture among others. The type of retail outlet that most commonly carries the items being appraised is considered to be the most appropriate market. However, the auction market was also considered as another appropriate market in establishing Fair market Value for this type of jewelry. Limiting Conditions The jewelry described within has been analyzed and graded in accordance with prescribed grading standards using "state of the art" methods and precision laboratory equipment. Jewelry constructed solely of, or in combination with, precious metals (i.e. platinum, palladium, yellow or white gold and/or silver) is tested, analyzed and described for its type and content of such metal. Unless otherwise stated, all gemstone weights; grades .and measurements are approximate and stones have not been removed from their mountings. Diamonds are graded with the prescribed grading. nomenclature of the Gemological Institute of America (G IA) and-the use ofpre-graded permanent master diamond color comparison stones. Colored stones are color graded according to the GIA color grading system. Unless otherwise stated, all colored.stones listed on this appraisal report have probably been subjected to various treatments to improve their appearance. Treatments-are considered usual and customary practices when properly disclosed and when done without intent to defraud the consumer. The treatments are mostly. stable and do not require special care. When a treatment is detected and considered unusual it will be so noted by this appraiser. Some treatments are reversible and re-treatable. It maybe beyond the scope of an appraisal to determine. exact. treatment methods or the amount of treatment present. Some treatments require sophisticated equipment not found in a standard gemological laboratory. Prevailing marketvalues are based on these universahy practiced and. accepted processes by thegems and jewelry trade. Sources are assumed to be reliable and the appraiser does not assume responsibility for their information. The appraiser assumes the ownership of the subject property is true as stated by the. client.. The fees. paid for this appraisal do not include the services of the appraiser for any other matter. In particular, fees paid to date do-not include any of the appraise'r's time or services in connection with any statement, testimony or other;matters before an insurance company, its.agents,.employees or any court or other body in connection with the. property herein described. If the appraiser is required to testify or to make any statements to a third party concerning the described property and/or appraisal, the applicant shall-pay the appraiser for all of such,time and services so rendered. This document is limited to its stated intended use and is invalid if all items listed in the Table of Contents are not present. Unless expressly stated, the items appraised are in good condition. Any serious deficiencies and repairs are noted: Ordinary wear and tear is not noted. The information in this report is confidential, _ Page 3 of 9 This appraisal process does not discover liens, encumbrances, or fractional interests but, if known, they are noted: The Limited owner of this appraisal is the party for whom the work was performed. Possession of-this report does not provide title to the items appraised. Possession of this report, any :portion of this report, or any copy thereof; does not include the right of publication without the appraiser's written consent. Use of the.information contained in the appraisal is invalid if all items; listed in the Table. of Contents are not. present.. Each item described- in this report has been photographed and file copies of the photograph(s) as well as a copy of the report are maintained in the appraiser's files. for at least five years after the report date. Third parties may rely on the information in this report for,the defined purpose and intended use only. Third parties. requiring further information than what is in the report must obtain the written permission of the owner of the appraisal before the appraiser will discus the report. No changes may be made. to this, report'by anyone other than the appraiser. The. appraiser cannot be responsible for unauthorized alterations. The professional relationship between the, appraiser and the client ends with the delivery of this report. Subscriptions Retained for Value Consulting Drucker; Richard -The. Guide. Northbrook, IL Rapaport; Martin - Rapaport Diamond Re 'o~rt; New York; NY Metal Market 6125/2008. Gold $88:6.90 Silver $17.35 Platinum $2,087.00 -List of Laboratory Instruments Binocular microscope Leveridge gauge Electronic scale Thermal conductivity diamond tester Touchstone-and acids Ultraviolet light un-it Spectrascope Proportionscope' Polariscope Dichroscoge Refractometer Chelsea col'br filter ' Heavy liquids Diarnbnd: light. and graded master comparison diamonds Certification • I hereby certify that; io the best of my knowledge and belief: • The statements of fact contained in this report. are true and correct: • The reported analyses, opinions, and conclusions are limited only by the reported assumptions .and limiting conditions, and are, my unbiased professional analysis, opinions; and conclusons.- • I have no present or prospective interest in the properly thatis the subj ect of this report and I have no personal interest or bias with respect to the parties involved: My compensation is not contingent upon the development .or reporting of a predetermined value or direction in value that favors the cause of my client, the amount of fl-e value estimate, the attainment of a stipulated result, or the occurrence-of a subsequent event. • I have made a personal ;inspection of the property that is t(ie subject of this report. • No one provided significant professional assistance to the person signing this report. • My analyses, opinions, and conclusions were developed, and t1iiS report has been prepared, in conformity with theUniform'Standards of Professional Appraisal Practice. .~ ~~ Amy. ausch Gradua Geruologist, GIA 6/25120 8 Prepared For: Mr: John Albright -Date: 6/25/2008 26 Gi•eystone Road Carlisle, PA 17013 Item 1 Ring One 14k white gold and diamond engagement ring. This ring. contains (1) six prong set round brilliant cut diamond. This piece weighs 1.48 DWT. Diamond Attributes. Shape and cut: Round brilliant Measurements: 5.31 x 5.29 x 3.21 mm (approximate) Weight: 0.55 Cts. (estimated) Clarity: I-1 Color: I Item Attributes Metal: 14K white gold Finish: Polished Setting: Six prong set Trademark: Not legible Condition:. Very good Total Approximate Fair Market Value Excluding Tax $650.00 Item 2 Rrng One ladies' 14k white gold and$iamond ring. This ring contains (3) four prong set round brilliant cut diamonds with .the center diamond being larger. The shank of this ring, is an arthritic design. This piece weighs 1.64 DWT. Diamond Attributes Shape and cut' Round brilliant Measurements: 3.91 x 3.91 x 2.25 nun (approximate) Weight: 0.21 Cts. (estimated) Clarity: VS-2 Color: I Diamond Melee Attributes Shape and cut: Round fuU cut. Measurements: 2:87 - 2.29 mm Weight: 0:0$ to 0.04 cts: each Number of d"iamonds; 2 Total Weight; .12 cts. (estimated] Clarity:. VS-2 =Sl-1 _ Color:- , - G Item Attributes' Metal:. 14K white gold Finish: - Polished- Setting:.. Four prong set Condition:. Very good Comments: The shank is`bent. TotaI'Approximate Fair Marleet Value Excluding Tax $175..00 Page 6 of 9 Item 3 Ring Ons 14k yellow gold band with recessed milgrain shoulders and (3) single cut diamonds flush set in white gold square illusion plates. This ring weighs 1.:28 DWT. Diamond Mefee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity:. Color: Item Attributes Metal: Finish: Setting: Condition: -..Round single cut 1.2-1.5 mm 3 .03 cts. (estimated) 51-2 H-1 14K yellow gold Pol%shed Flush set <Very good Total Approximate Fair Market Value Excluding Tax $65.00 Item 4 Ring One man's 14k two-tone diam ond. masonic ring. This 32nd degree scotfish rite ring contains. (1) round brilliant cut diamond bead set in a triangle on a double headed eagle. The corners of this ring, are scrolled with a red enameled backing. . This zing weighs 9.46 D WT. The top of this ring measures 13.24. mm wide. The bottom ofthe shank measures 5.79 mm wide. Diamond Attributes Shape and cut: Round' brilliant Measurements: 4.00 x 4;00 x 2.37 mm (approximate) Weight: 0.23 Cts. (estimated) Clarity: SI-1 Color: ~ H Item Attributes Metal: l4K yellow and white gold Finish: Polished Setting: - Bead set Condition: Very good Biographical Background and Qualifications Appraiser's Name -Amy S Rausch G.G. Education: Graduate Gemologist; Gemological Institute of America, 1995 Pearl Grading; Gemological Institute of America, 2004. 'Jewelry 101, Gemological Institute of America, 1999. Business: In the jewelry trade since 1995. Member Ainericari Gem Society: Item 5 Ring One man's 14k two-tone diamond masonic ring. This 32nd degree scottish rite ring contains (1) round brilliant cut diamond beadset in a triangle on a double headed eagle. The corners of this ring are scrolled with a red enameled backing.. This ring, weighs 8:93 DWT, The top. of this ring measures 15.52: mm wide. The bottom of the shank measures 5-.0 mm wide. Diamond Attributes Shape and cut. Round brilliant Measurements: 4.30 x 4.30 x 2.33 mm (approximate) Weight: 0.26 Cts. (estimated) Clarity` V S-2 Color: I Item Attributes Metal: 14K yellow and white gold Finish: Polished Setting: Bead set. Condition:. Very good Total Approximate. Fair Market Value Excluding Tax $475.00 Total Approximate Fair Market Value for All Items -Excluding Tax: $1,815.00 One thousand eight hundred fifteen dollars and no cents ~~ raiser: ~~'"``~ Signature of App E Amy S Rausch Graduate Gemologist, GIA 1 _. Page 8,of 9 `; ,j ~; ~. ~.- LAST WILL AND TESTAMENT OF HELEN S. BRYMESSER I, Helen S. Brymesser of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofiore made by me. FIRST I direct the payment of my debts and the expenses of my last illness and i~uneral from my estate as soon after my death as conveniently may be done. SECOND 1 give, devise and bequeath my entire estate of whatever nature and wherever situate to my husband, John F. Brymesser, if he shall survive me by thirty (30) clays. THIRD In the event my husband predeceases me or fails to survive me by thirty (30) days, then 1 make the following specific bequests: A. To my nephew, John Albright, the sum of $50,000.00; B. To my "granddaughter," Karen Turner, the sum of $10,000.00; C. To my "daughter," Margaret Butts, the sum of $5,000.00; D. To Zion Reformed Church, Newburg, PA, the sum of $15,000.00; E. To the American Heart Association, the sum of $2,500.00; F. To the American Cancer Society, the sum of $2,500.00; G. To the Multiple Sclerosis Society, the sum of $2,500.00; and, H. To John Albright, my grandmother's clock. '' FOURTH ~. I~~ In the event my husband predeceases me or fails to survive me by thirty ~j it (30) days, after distribution of the specific bequests in paragraph THIRD above, I give ii ii the rest, residue and remainder of my estate to the United Church of Christ, Carlisle, Pennsylvania, to be placed in a separate fund and used for the maintenance and general upkeep of the church. FIFTH 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. SIXTH I direct that no executrix or other fiduciary named, nominated, or appointed by this my Last Wi-I and Testament shall be required to post any bond or give r~ny security of any type for any purpose whatsoever, any law or rule of the court of the (:ommonwealth of Pennsylvania or any other jurisdiction to the contrary ,i notwithstanding. I direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or application of the validity of this instrument. !' SEVENTH jl ~' Any and all payment or payments of any sum or sums, whether in cash or ~~ !~ in kind and whether for principal or income, payable to an heir, or any of them, shall be ~: J {! !~ ii made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. EIGHTH I appoint my husband, John F. Brymesser, Executor of this my Last Will and Testament. Should my said Executor fail to survive me or for any reason fail to qualify as Executor, then I appoint John Albright, of 26 Greystone Road, Carlisle, Executor of this my Last ~Vi1i and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of three (3) typewritten pages, the first one of which of which bears my signature in the margin for the purpose of identification, this 20th day of November, 2001. (SEAL) Helen S. messer Signed, sealed, published and declared by the above named testatrix, Helen S. Brymesser, as and for her Last VVill and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ADDRESS Zr'!~ ~ ~'Ty i ~ ~-l~, ~ 1~~5 t,c ~r9 I X013 ~~.~,~'-YIl~U~.GZ. ~ - `~S'G~tA D D R E S S ~ l 7 lJ - V~ Cc ~ n ~.i ~- ~ r ; ~'~ ~ - ~~ I i Li ~ p C~ ~ 7 ~~ ~,, ~~ Fax Transmittal 4/1/2008 9:43 AM PAGE 1/002 Fax Server ~~~'fRTt,a Refeceitce [D. 239S;6i Wachovla Batdc N.A. Balance Coi~firmaho» Sercice~ P O Bos 4035 Roanoke, VA'_402?-7 ~ 1 April 1, 2005 OBRIEIv` BARK' & S('HERER 19 ~~'EST SOtiTH STREET CARLISLE. PA 170li SI BJEC'T: Verification ' Conflr7nation of Account and Balance Information proeided for: Customer: HELEN It~I BR~~IESSER (SSN# \CZ :l'\-139) Date of Death: February 19, ?008 Deposit ~ecountInformation Ascunt Accowu Date of Uend~ A~-cca~e. Date Maturity Interest Acenied I"LD llate Type Number Balance Balonce` Opened Date Rate Lrte~resi Literest Paid Closed C'ERTIFiCATE F X1111'~;11~1Y2SGS 3267,624 3~ 5? 2007 7''200S 32,73x, 6a 3o nn DEPC'~SIT LEGAL TITLE: HELEN S BRI~IESSER JOHN F DRSMESSER CERT[FICATEOF 11XSSS3>;11126SB X40,000.00 75.2003 7Sr20I0 340.0 -- -- 52071 DEPOSII LEGAL TITLE: HELEN S BRI'NIESSER tOHN E BR~"MESSF.R CERT[FICAii~CF kl1111311112;26 3li.00000 7'72003 772006 31SS7 - - _ _. __- 3'JOIS DEPOSCI LEGAL TITLE: HELEN S BRVMESSER JOHN F BF;ITvIESSER CERTIFICESE OF Ylt.l'1.1'Y1X\13911 30,000.00 611200a 6 1v20o9 35L17 33~~ 2S DEPGSEI LEGAL TITLE. HELEN S BRl`MESSER JOHN F BR7~ME~SER CHECKING k3'Yl'?i~1;~Y37S4 3ll,24~_9S 7.X2003 30-17 _ - .__- -- 31.09 LEGAL TITLE: HELEN S BRI'MESSER iCHN F BRA MESSER CHECKINGl'Y1ti~11\12230 392,~~7.3'' 4 1''^GO> 326.91 - __ -- - -- 32GS 7Z t i_OOS LEL'=AL TITLE: HELEN S BRYMESSER r~~;flN F BR~"iv1ESSER Revol~in~ Credit Information Fax Transmittal 4/1/2008 9:43 AM PAGE 21002 Fax Server ~~ ReYerence ID ?i9S36~ Account Account Date o2Deadi Credit Date Dare Times Legal Title Type Number Balance Llnuf Opeue~d Closed Late ~~ VISA ~~~~Y1~1~~11I bS 7 MB NA - Rey-c~h~ine credit accouu[s are uo longer serviced hp ~Ti~aclio~ia Batik. Please curuacl MBNA al SOLI-477 ;'131. Other Account Information pccoiurr Account DareotBala~ce Dare Dare l.ai~er Callecr~d Type Number Opened Closed ANNLI[T1" 1X1'~lYl'110341 AME121CA1V GFNEEZAL -Fur urfonuation ieganiurg annuities. please call S00=t24=t9~0 No Sate Deyosit Batt found for customer. Date of death bal<uice d~~es root include accnred int-crest If date of death occtiu rw ou a «~eekend or a holiday, dale ~ C dealh balance doe~e not include any tran~sacrrons tl nai rcerc made during That time Period. Audrey Trou~l 5ervicenter Associate ~S. a(