HomeMy WebLinkAbout01-02-091505607120
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes ~ County Code Year File Number
PO 80X.280601 •^ INHERITANCE TAX RETURN 2 1 0 7 1 1 1 9
Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
184 12 3693 11 05 2007 10 11 1922
Decedent's Last Name Suffix Decedent's First Name MI
SMITH MARY E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security' Number
FILL IN APPROPRIATE OVALS BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
X 1. Original Return ~ _~ 2. Supplemental Return ~~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate i I qa. Future Interest Compromise ~' S. Federal Estate Tax Return Required
(date of death after t2-12-82)
X I, 6. Decedent Died Testate
(Attach Copy of WIII) - y Decedent Maintained a Living Trust
(Attach Copy of Trust) $. Total Number of Safe De osit Boxes
P
~ 9. Litigation Proceeds Received ~ '.
.___. 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
L-~ 11.Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JEFFREY R, BOSWELL ESQUIRE 717 236 9377
F' N If A I' I ;~
'`'
trm ame ( pp Icab e)
BOSWELL, TINTNER & PICCOLA
First line of address
315 N. FRONT STREET
Second line of address
PO BOX 741
City or Post Office I UH1 C rl~cu ~~ ~
State ZIP Code
HARRISBURG PA 17108-0741
Correspondent's a-mail address:
under penalties of perfury, I i7eclare 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.
CIrNGTI IAF nC oGDCnn~ o riA.ic~oi ~ rr.n ru ,a.. r,~r, ,.,.,
~~~,~,,..(,~ ~'~u~l Jeffrey R. Boswell
ADDRESS
315 N. Front Street, Harrisburg, PA 17108-0741
SIGNATURE OF PREPARER OTH THAN REPRESENTATIVE
Jeffrey R. Boswell Esquire
ADDRESS
315 N. Front Street
Harrisburg, PA 17108-0741
Side 1
1505607120
DATE
+~3 ~~~g
DATE
1505607120
1505607220
REV-1500 EX
Decedent's Name: M a c y E. S Ill I t it
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 & Notes Receivable (Schedule D) ...................................................... .. 4.
5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5.
6. Jointly Owned Property (Schedule F) ~, ~i Separate Billing Requested........... . 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) I Separate Billing Requested........... . 7.
8. Total Gross Assets (total Lines 1-7) ................................................................... .. g,
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 ta;~ rate, or
transfers under Sec. 9116
(a)(1.2) X .00 0 0 0 15.
16. Amount of Line 14 taxable Q Q Q
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 0 0 17.
18. Amount of Line 14 taxable
at collateral rate ;K .15 0 0 0 18.
19. Tax Due ..............
................................................................................................... 19.
.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505607220
Decedent's Social Security Number
184 12 3693
10,437.65
9,255.89
19,693.54
8,150.50-
56,729.68
64,880.18
-45,186.64
-45,186.64
1505607220
0.00
0.00
0.00
0.00
0.00
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-07-1 119
DECEDENT'S NAME
Mary E. Smith
STREET ADDRESS
1700 Market Street
CITY _ _ __
Camp Hill
STATE ZIP
PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount 0.00
Total Credits (A + B + C)
3. InteresUPenalty if applicable
p. Interest
--
E. Penalty
-_
Total InteresUPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B, Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) 0.00
(2) _- 0.00
(3)
(4)
(5) 0.00
(5A)
(5B) Q . Q Q
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 :................................................................................ ^ ~x
b. retain the right to designate who shall use the property transferred or its income :.................................. ~ j u
c. retain a reversionary interest; or ............................................................................................................... ^ Cl
d. receive the promise for life of either payments, benefits or care? ............................................................ ^ [x~
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? .................................................................................................................. ^ u
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 J<3nuary 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)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1503 EX+ (6-98)
~ SCHEDULE B
i` ~= STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Smith, Mary E. 21-07-1119
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 69 shares of MetLife -stock 64.88 4.476.72
2 $58,042.2 AllianceBernstein -Intermediate Bond A 10.27 5.960.93
Fund -Account No. 7600044814
TOTAL (Also enter on Line 2, Recapitulation) I 10.437.65
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98)
Rev-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDEIJT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Smith, Mary E. 21-07-1119
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Coins - 4 Mercury dines 2.40
2 Sovereign Bank -cash 81.53
3 HCR ManorCare -resident trust account 1,071.75
4 Sovereign Bank -cash in bank 6,730.21
5 U.S. 2007 economic stimulus refund 300.00
6 Personal Property -pursuant to appraisal of Ibis Appraisal Report dated December 1,070.00
19, 2007 -attached
TOTAL (Also enter on Line 5, Recapitulation) I 9,255.89
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form softwarE; only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+(12-99) ~
-'
' . .~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX F'.ETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Smith, Mary E. 21-07-1119
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Jeffrey R. Boswell
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 315 N. Front Street
city Harrisburg state PA zip 17108-0741
Year(s) Commission paid 2008
2. Attorney's Fees Boswell, Tintner & Piccola
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Adldress
City _ State Zip
Relationship of Claimant to Decedent
3,975.44
1,000.00
2,000.00
4. Probate Fees Cumberland County Register of Wllls 72.00
5. Accountant's Fees Jeffrey R. Boswell, Esquire 200.00
6. Tax Return Preparer's Fees
7. Other Administrative Costs 903.06
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 8,150.50
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Smith, Mary E. 21-07-1119
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Hetrick Funeral Home -funeral 3,975.44
H-A Subtotal 3,975.44
Other Administrative Costs
2 Boswell, Tintner &Piccola -closing costs 500.00
3 Boswell, Tintner, Piccola & Alford -disbursements 50.00
4 Cumberland County Law Journal -legal advertising 75.00
5 Cumberland County Register of Wllls -short certificates 4.00
6 Ibis Appraisal Service -appraisal fee 60.00
7 Sovereign Bank -bank checks 21.50
8 Sovereign Bank -debit return fee 10.00
9 The SentinE~l -legal advertising 182.56
H-67 Subtotal 903.06
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1512 EX+ (6-98)
~. SCHEDULE 1
,h ~~ DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Smith, Mary E. 21-07-1119
Include unreimbursed medical expenses.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98)
REV-1513 EX+ (9.00) y~
'~ ~ SCHE
COMMONWEALTH OF PENNSYLVANIA BENE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Smith, Mary E.
NUMBER NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
1 Marguerite Armstrong
207 Hamilton Circle
Harrisburg, PA 17111-3510
2 Samuel Hill
218 N. Arlington Circle
Harrisburg, PA 17101
3 Mitzi Krichenbauer
16 East Woods Drive
Lititz, PA 17543
Enter dollar amounts for distributions shown above on lines
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO
BEING MADE
B. CHARITABILE AND GOVERNMENTAL DISTRIBUTIONS
DOLE J
FICIARIES
FILE NUMBER
21-07-1119
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
DECEDENT (Words) ($$$)
Do Not List Trustee(s)
Friend
-0-
Friend
-0-
Friend
-0-
Total
1 5 through 18, as appropr iate, on Rev 1500 cove r sheet
R WHICH AN ELECTION TO TAX IS NOT
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET l 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
No.
Estate Of : MARY E SMITH
CERTIFICATE OF
GRANT OF LETTERS~~
~`
~,a ~,
PA No . 21- 07- 1 1 19
(First, Middle, Lastl
Late Of : EAST PENNSBORO TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No : 184-12-3693
WHEREAS, on the 11th day of December 2007 an instrument dated
August 8th 200)3 was admitted to probate as the last will of
MARY E SMITH
(First, Middle, Lastl
late of EAST PF_NNSBORO TOWNSH/P, CUMBERLAND County,
who died on the 5th day of November 2007 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
JEFFREY R BOSWELL
who has duly qualified as EXECUTOR(R/Xl
and has agreed to administer the estate according to law, all of wh:tch
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNS;/LVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office o.n the 7 7th day of December 2007.
/ o
Regrst ills
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL
Q+
MARY E. SMITH
Jeffrey R. Boswell
Boswell, Tintner, Piccola & Wickersham
315 North Front Street
Harrisburg, Pennsylvania 17101
(717) 236-9377
LAST WILL AND TESTAMENT
OF
MARY E. SMITH
Introductory Clause. I, MARY E. SMITH, also known as BETTY SMITH, a
resident of and domiciled in the Borough of Camp Hill, County of Cumberland and
Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last
Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made
by me.
ITEI\I I
Direction to Pay Debts. I direct that all my legally enforceable debts, secured
and unsecured, be paid as soon as practicable after my death.
ITEM II
Direction to Pay All Taxes from Residuary Estate. I direct that all estate,
inheritance, succession, death or similar taxes (except generation-skipping transfer taxes)
assessed with respect to my estate herein disposed of, or any part thereof, or on any
bequest or devise contained in this my Last Will (which term wherever used herein shall
include any Codicil hereto), or on any insurance upon my life or on any property held
jointly by me with another or on any transfer made by me during my lifetime or on any
other property or interests in property included in my estate for such tax purposes be paid
out of my residuary estate and shall not be charged to or against any recipient,
beneficiary, transferee or owner of any such property or interests in property included in
my estate for such tax purposes.
ITEM III
Outright Gift of Residuary. I give, devise and bequeath all the rest, residue and
remainder of my property of every kind and description (including lapsed legacies and
devises) wherever situate and whether acquired before or after the execution of this Will,
proportionally divided in specific percentages, allocated as follows:
A. MITZI KRICHENBA UER, ten (10%) percent,
-2-
B. MARGUERITE ARMSTRONG, ten (10%) percent,
C. SAMUEL HILL, forty (40%) percent,
D. ENGLISH SPEAKING CONGREGATION OF THE MARKET
SQUARE PRESBYTERIAN CHURCH, twenty (20%) percent, and
E. PRESBYTERIAN HOMES, INC., twenty (20%) percent.
If any of the three (3) named individuals shall predecease me, I direct his or her share be
reallocated proportionally among the remaining individuals and the named charitable
entities.
ITEM IV
Naming the Executor, Executor Succession, Executor's Fees and Other
Matters. The provisions for naming the Executor, Executor succession, Executor's fees
and other matters are set forth below:
Naming an Individual Executor. I hereby nominate, constitute and appoint as
Executor of triis my Last Will and Testament Jeffrey R. Boswell, Esquire and direct that
he shall serve without bond.
Naming Individual Successor or Substitute Executor. If my individual
Executor should fail to qualify as Executor hereunder, or for any reason should cease to
act in such capacity, the successor or substitute Executor who shall also serve without
bond shall be :PNC BANK, N.A.
Fee Schedule for Individual Executor. For its services as Executor, the
individual Exe-cutor shall receive reasonable compensation for the services rendered and
reimbursement for reasonable expenses.
ITEM V
Discretion Granted to Executor in Reference to Tax Matters. My Executor as
the fiduciary of my estate shall have the discretion, but shall not be required when
allocating receipts of my estate between income and principal, to make adjustments in the
rights of any beneficiaries, or among the principal and income accounts to compensate
for the consequences of any tax decision or election, or of any investment or
administrative decision, that my Executor believes has had the effect, directly or
indirectly, of preferring one beneficiary or group of beneficiaries over others; provided,
however, my Executor shall not exercise its discretion in a manner which would cause
the loss or reduction of the marital deduction as may be herein provided. In determining
-3-
the state or federal estate and income tax liabilities of my estate, my Executor shall have
discretion to select the valuation date and to determine whether any or all of the
allowable administration expenses in my estate shall be used as state or federal estate tax
deductions or as state or federal income tax deductions.
Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand
and affixed my seal this ~ `~ day of August, 2003.
P
~~~~ ~~ --- (SEAL)
MARY SMITH
Attestation Clause. The foregoing Will bearing on the margin the signature of
the Testatrix, was this ~ day of August, 2003, signed, sealed, published and declared
by the Testatrix as and for her Last Will and Testament in our presence, and we, at her
request and in her presence, and in the presence of each other, have hereunto subscribed
our names as witnesses on the above date.
~.t,c. ~~5 D r~ ~i~- o f G~ '~ ~ l l,~ K~
of ~l ~,v cam; r"~~r I'~4-.
-4-
COMMONWEALTH OF PENNSYLVANIA
Self-Proving Affidavit
COUNTY OF DAUPHIN
We, MARY E. SMITH, and Amina Akounou and
Brenda A. Sheibley ,the Testatrix and the witnesses, respectively, whose names
are signed to the attached or foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the Testatrix signed and executed the instrument
as her Last Will and that she had signed willingly (or willingly directed another to sign
for her), and that she executed it as her free and voluntary act for the purposes therein
expressed, anti that each of the witnesses, in the presence and hearing of the Testatrix,
and in the presence of each other, signed the Will as witness and to the best of our
knowledge the Testatrix was at that time eighteen years of age or older, of sound mind,
and under no constraint or undue influence.
MARY SMIT '
Witness
[ll,1i)~ i ~ ~~ U. 1,r, ~ ~~~
Witness
Subscribed, sworn to, and acknowledged before me by MARY E. SMITH, the
Testatrix and subscribed and sworn to before me b Amina Akounou and
Brenda A.. Sheibley ,witnesses, this ~ day of August, 2003.
w (Seal)
Notary Public for Pennsylvani
My Commission Expires: c~'J
~ .e bAc
~ ~ ~P~s Feb. 1010
Member. Penneytv~n(a Association Of NOta1198
-5-
APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
Mary E. Smith Estate
Date of Death: November O5, 2007}
for
Jeffery Boswell, Esq.
Boswell, Tintner, Piccola, and Alford
315 North Front Street
Harrisburg, PA 17101
AS OF:
d.o.d. November O5, 2007
Reported on December 19, 2007
BY:
Ibis Appraisal
Services
~4S N. Hanouer S~
P.O. Boat 2¢
C,ar~sle PA .z7or3
(717) 243-3474
info@YbYSappraisals.com
www.lbisappraisals. com
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
3
4
5
6
8
9
10
11
12
2
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the appraisal of the personal property of Mary
E. Smith, df;ceased, I have personally and physically inspected the listed personal
property. The personal property was appraised to determine the FAIR MARKET
VALUE, AS OF the date of death November O5, 2007. The date of inspection was
November 26, 2007.
The inform<~tion and values contained in this report are based upon my experience as an
appraiser ar~d 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 A~~raisa~
cervices
~~ss~ L~.
Director
~~ C.A.
3
APPRAISAL SUMMARY
It is in my opinion, that as of the date of death November O5, 2007, the Fair Market
Value of the; personal property of Mary E. Smith, deceased:
(One Thousand Seventy Dollars and Zero Cents)
($1,070.00)
pis Appraisal
,~~yvices
~- - ~~
w~ss L. n v~, C.A.
~irectoy
The report must be read in its entirety. The Appraisal Summary ONLY is
not the appraisal report.
4
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 starl:ed with your CD-ROM
1. 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 your 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 "book 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-ROT/I Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
7 Rini. Circa 1940 John Harris High School ring. $45.00
._. ,. Corresponding Digital Photograph File:
x0327769
8 ~ ° _ ~
iY v
.~: ~ ~
~~ ~~~ Costume Jewelry. 1940 and 1938 sorority pins
and a strand of faux pearls.
Corresponding Digital Photograph File:
x0327770 $40.00
~~Y
9 Costume Jewelry. Selection of costume jewelry $45.00
including
1 enameled locket
1 Art Nouveau lady locket
1 Girl Scout pin
2 two smaller pins. Corresponding Digital
Photo a h File: x0327771
Total $1,070.00
APPRAISAL SUMMARY (COPY)
It is in my opinion, that as of the date of death November O5, 2007, the Fair Market
Value of they personal property of Mary E. Smith, deceased:
(One Thousand Seventy Dollars and Zero Cents)
($1,070.00)
-is A~~raisa~
,~r~ices
lv~ss~ L'. ~,ov~e~i C.A.
Director
The report must be read in its entirety. The Appraisal Summary ONLY is
not the appraisal report.
s
Appraisal References
Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003.
http : //www. al derferfinearts . com/
Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050. 717-776-5785.
Conestoga ~~uction 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
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 v~°ry important to you and are pleased to provide you with this information.
In t:he 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 iinformation 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
professionals 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
Archaeollogical 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.
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
I . 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:
1. 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. ['hat 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. ']['hat 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.
Ibis A~~raisa~
~9
~,, 'U1CeS
Aw~ssa L. e ~ C.A.
Director
12
ALLIANCEBERNSTEIN
Investments
BOSWELL, TINTNER,PICCOLA & ALFORD
315 N FRONT STREET
HARRISBURG PA 17108
~l ~~a~'
AllianceBernstein Investments, Inc-
P 0. Box ?86003
San Antonio, T:F ?8278
Toll Free 80022 ] .5672
January 23, 2008
Reference: 00647085 redeem
Account Number: 7600044814
Fund(s): AllianceBernstein Intermediate Bond A
Mary E Smith
1700 Market St Apt 224 A
Dear Jeffrey R Boswell
Thank you for your recent inquiry regarding the account listed above. To complete the redemption, please
provide the following:
• A letter of instruction signed by the executor/executrix or trustee. All signatures must
have Medallion Signature Guarantee stamps affixed. Enclosed is an explanation of the
Medallion Signature Guarantee program.
• An ,AllianceBernstein Mutual Fund Application. The application should be completed
with the new account registration and information, even if the account is to be liquidated.
In response to your inquiry regarding the date of death valuation for the account, the 580.4220 shares held
in the account on November O5, 2007, had a total cash value of $5,960.93, or a net asset value of
$10.2700 per share.
Please submit the; completed documents to:
7~11ianceBernstein Investor Services
Attn: Transaction Processing
F'.O. Box 786003
San Antonio; TX 78278-6003
If you have further questions, please contact a Client Services Representative at 1-800-221-5672. We are
available Monday through Friday, from 8:30 a.m. to 7:00 p.m. Eastern Time. Thank you for choosing
AllianceBernstein Investments.
Sincerely,
cc: First Clearing, Llc
~D
Rnrl~cure(~L• MP~IaIH~n C;o„at,.rP r:,,~,-~„~oo
Sovereign Bank
STATEMENT OF ACCOUNTS
1-877-SOV-BANf<(1-877-768-2265) www.sovereignbank.com
MARY E SMlTN
Statement Period 12127!07 TO 01127!08
SOVEREIGN FREE INTEREST CHECKING
Account # 461054779
Your account is currently at a zero balance. If your account remains at a zero balance for two entire
statement cycles ~Nith no activity, it will be closed. Please deposit funds into this account quickly to prevent it
from closing. If this account is not meeting your needs, it would be our pleasure to discuss other options
with you.
Balances
f$eginning Balance $T;572.21 Current Balarire ~U.00
Deposits/Credits + $0.00 Average Daily Balance :.7.403.20
WithdrawalslDebits - $2;572.21-~
Interest
,Paid this Period ~ $ 0.00 Anriuaf Percentage Yield Earned
Earned This: Fe.riod $ 0.00 Paid Last Year <i3 ~~-1
Paid Year-To-D~ta -` $ 0.00
'The interestearned ahd the interest paid may differ depending on when interest is credited to your account. ,~„
Account Activity
Date Description Additions Subtractions. Balance
12-27 Beginning Balance $7,72.21
~`~1 04 ~ RET tJ 5 TREASU!?Y 303
z ~ g
$3 r,
„6,730 27
.
i ,,; W10~12/03/07
~
_
01-09 GLOSING TRANSAGTi4N
_ _ __ _
_ _ _ _
$6,730.21
_
$0.00
01-27 Ending Balance $0.00
~~~~od
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