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02-0130
· Claire D. Greider Estate of also known as N/A Deceased. Social Security No. 174 20 8 0'21 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last will of the above decedent, dated and codicil(s) dated 26 ©cteber 1989 PETITION FOR PROBATE and GRANT OF LETTERS No. o21--O,&-/ o To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania in the r i x named 30 December ,19 88 (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal resjdence at 117 North 26th Stro_o_t: Camp 1-t411, ~ (list street, number and muncipa~) Decendent, then R3 years of age, died 3 ,'ran,~ary P~3137 , 19 , Except as follows, decedent &d not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: N / A. ' Decendent at death owned property with estimated values as follows: 35,000 (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 175,000 situated as follows: 117 North 26th Street Camp Mi 1 1 : PA 1 7f)11 WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF Cumberland The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate, according to law. Sworn to or affirmed and subscribed c.,x'~t~[O,. ~)a_,C_O~(~LC~_.~J ~ before me this 5th day of ~/' . ~ ~, ~ , ~ ~ ~ / 7--z/o _/ Estate 0f Claire D Greider · , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW February 5th, the reverse side hereof, satisfactory proof having been presented before me, 30 December 1988, 26 October IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of Claire D. Greid~r and Letters testamentary are hereby granted to ~rska~ ,. _. . , ~arsha Wingert a/k/a ~arsha Wingard 1989 FEES Probate, Letters, Etc .......... $ 270.00 Supreme Court ID # 17225 Short Certificates(5) .......... $ 15.00 ATTORNEY C:. I.D. No.) /2odiciL 525 North 12t~Su~'treet Renunciation ................ $ 10.50 Lemoyne t Pa 17043 x-Pages (11) total_ $ 33.00 ADDRESS JCP TOTAL ~ $ 5.00 Filed . F.e. bru~x~..5tk,.2002...$..3.33,~.0.. (717) 761-5361 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. ~' - 2'---'Local Re~is~ar P 7 8 8 7 7 2 3 JAN 0 No. ~ Date ;43Rev 2/87 AGE (Lasl B~ay) Dauphin OECEOEHT'S USUAL OCC UPAIIOiW COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH STATE F~.E NUMBER ,. Claire D. Greider ,~ £ema,e ..174--20--8021 [ ~. ~/{~/g/%(~.. ~ .~0~/~/] 11 ~ st Fa~ow, PA ~ ~ ~ ~ ~ ~ H~is~ ~,~--. ~-- .... J,~hite ..~risb~ Hospi~l ~ OECEmNT'S ED~ATI~ U~lat SlgU$ - ~ m~lV~ sch~l t~cher ~ucatlon ,z ~ ~ p. 2 ,.,,, 14 , ,., I,~i~ ~s ~. Greiaer 117 N. 26~ Street ~p Hill, PA 1 7011 .... ~ ,,.~ ~rl~d ~' ,,,.~~ ~ Hill ~ester R. ~vis [,,. ~lle Sh~ts I~J17 N. 26~ St.r~ Hillr PA 117011 I t la~. ~ ~(~ ~ A ~E~E ~: ,~)~l · ..~,., ..... ~,. .... .~.. .... ~., ................................................................. ~ ,,.. % /~ % . N~E ~D A~E~ ~ }ERSON W~ ~PL~ED~ ~ DE~ (1[~ 27) T~ m Prinl // INFO~IMANT'S NAME (Typ~Pri~) James E. Greider c,.~,--O ~,.[~ [] ,,~5;~,2002.. 21-2002-130 Name of Decedent: Date of Death: Will No. To the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Claire D. Greider 3 January 2002 Estate No.' 21-02-0130 I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 29 April 2002: Name Brett Wingard Melissa Mallon Jeffrey Sanders Cynthia Shearer Mrs. Marsha Wingard Address 26 Pine Ridge Circle, Enola, PA 17025 28 Barghwomew Street, Lisbon, ME 04250 343 Pebworth Road, Magnolia, DE 19962 891 Old Silver Spring Road, Mechanicsburg, PA 17055 26 Pine Ridge Circle, Enola, PA 17025 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: Si~qat~ r e - Name: Samuel L. Andes Address: 525 N. 12th Street Lemoyne, PA 17043 Telephone # 717 761-5361 Capacity: Personal Representative Counsel for Personal Representative REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 '~ HARRISBURG, PA 17128-0601 FILE NUMBER 21-0 2 COUNTY CODE YEAR 0 130 X F~i. Odginal Return [~]4. Limited Estate r--] 6. Decedent Died Testate (Attac~ copy of W'dll [---~ 9. Litigation Proceeds Received E~2. Supplemental Return E~4a. Future Interest Compromise (date of death after 12-12-62) E~7. Decedent Maintained a Living Trust (A~ch copy of mrus~) -'-]10. Spousal Poverty Credit (date of deCq between 12.31-91 and 1-1.95) [---~ 3. Remainder Retum (date of death prior to 12-13-82) E~5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes E~] 11. Election to tax under Sec. 9113(A) (^~ch Sch NAME Samuel L. Andes FIRM NAME (lfApplical3~e) TELEPHONE NUMBER (717) 761-5361 COMPL~E MAILING ADDRESS 525 North 12th Street Lemoyne, PA 17043 14. / 1. Real Estate (Schedule A) (1) ~? ~ I_- 2. Stocks and Bonds (Schedule B) (2) 597.24 3, Closely Held Corporation, Partnership or Sole-Propdetorahip (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 34,454.82 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ~'"-] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses &Administrative Costs (Schedule H) (9) 8,656.21 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 518.29 11. Total Deductions (total Lines 9 & 10) (11) 9,174.50 12. Net Value of Estate (Line 8 minus Une 11) (12) 25,877.56 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY (13) (14) 35,052.06 25,877.56 SEE INSTRUCTIONS ON REVERSE SIDE 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 at collateral rate 25,877.56 x .15 (18) 19. Tax Due (19) 20. [] 3,881.63 z u~ Z o LU o LU ~oo NUMBER DECEDENTS NAME (LAST, RRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z Greider, Claire D. 174 - 20 - 8021 U.J DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH T w 01-03-2002 02-13-1918 REGISTER OF WILLS I&J (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ¢3 James E. Greider unknown - Decedent's Complete Address: STREET ADDRESS 117 North 26th Street CITY Camp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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. (1) STATE PA Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) (4) (5) (SA) (5B) 17011 3,881.63 0.00 0.00 3.881.63 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; ............................................ [] [] 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 secudty at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, 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 alt information of which preparer h,h,h,h~ny knowledge. SIGNATURE OF PERSON I~ESPONSIBLE FOR FILING, RETURN /'~ DATE, ADDRESS · ...... ' ' ' ' 26 Pine Ridge Circle, Enola, PA117025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 525 North 12th Street, Lemoyne, PA 17043 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% F2 P.S. {}9116 (a)(1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not 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 benefidary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §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-I~03 E~ * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATEOF Claire D. Greider FILE NUMBER 21-02-0130 All propeA'y jointly-owned with dgM of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH $597.24 21 shares of stock in Prudential Financial valued at $28.44 per share TOTAL (Also enter on line 2, Recapitulation) $ 597.24 (If more space is needed, insert additional sheets of the same size) Prudential Financial Retain for Your 2002 Tax Records 650,0762 1-~S-20].20 CLAIRE D GREIDER C/O CINDY SHEARER 891 OLD SILVER SPRINGS RD MECHANICSBURG PA 17055 020015520120 DATE REFERENCE NUMBER 01/25/02 155-20120 We're pleased to inform you that Prudential has completed its conversion from a mutual company to a stock company. As part of our conversion, we are issuing cash payments to eligible owners of the company. This includes anyone who owned an eligible policy or annuity contract as of December 15, 2000. Your check is below. This does not affect your insurance policy or annuity in auy way. Yom' payment is a benefit of holding an eligible policy or conh~ct. It does not replace yom' policy or contract, or change yom' benefits, cash values, eligibiliW for policy dividends or gum'antees. You do not have to give anything up to receive yom' payment. How your payment was determined. Company actuaries and external advisors developed a plan for dividing the value of Prudential among its owners. Factors such as the ~pe of life, annui~ or health policy or contract you owned, the face value, and how long you owned it determined yom' compensation. Yom' payment was fa'st calculated as a n~ber of stock shares. These shares were then converted to an equivalent value in cash. Compensation Ibr all policies eligible for cash payment is included in this check. SEE BACK FOR MO~ DETAILS. 21.0000 $28.44 $597.24 Questions? Call 1-800-243-1701 weekdays from 8:00 a.m. to 7:00 p.m. (ET). (Telecommunications Device for the Deaf, 1-800-619-2837'.) 6340762 REV-1508 EX + (1-~7) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Claire D. Greider SCHEDULE E CASH, BANK DEPOSITS, 8, MISC. PERSONAL PROPERTY FILE NUMBER 21-02-0130 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking account No. 5140110036 with PNC Bank (date of death balance) (see statement attached) Savings account No. 5130064785 with PNC Bank (date of death balance) (see statement attached) Certificate of Deposit No. 31700216749 with PNC Bank (date of death value) (see statement attached) Ladies 18 carat gold yellow engagement ring with yellow gold diamond ring guard (see appraisal attached) Cash in safe deposit box Miscellaneous items of household furnishings and other tangible personal property in possession of decedent $15,964.26 $12,166.29 $3,318.45 $1,481.00 $24.82 $1,500.00 TOTAL (Also enter on line 5, Recapitulation) $ 34,454.82 (If more space is needed, insert additional sheets of the same size) MA¥-07-2002 10:5~ PN~BANK 412 76~ ~45~ ~.01 PNCBAN May 7, 2002 Samuel L Andes 525 N 12~ St P O Box 168 Lemoyne, Pa 17043 Estate of Claire D Greider (Deceased) SSN: 326-00-2784 DOD: 01-03-2002 Deax Mr Andes: /scp In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account#31700216749 EstabIished 08-16-2001 CLAIRE D GREIDER DOD balance: $3,310.47 + $7.98 accrued interest Checking Account Account#5140110036 Established 02-01-1970 CLAIRE D GREIDER DOD balance: $15,960_84 + $3.42 accrued interest Savings Account Account#5130064785 Established 05-01-1981 CLAIRE D GREIDER DOD balance: $12,142.00 + $22.49 accrued interest Page 1 of 2 MAY-BT-2002 10:53 PNCBANK 41~ 768 3458 P.02 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any fmaneial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888~762-2265) or stop by your local PNC Bank branch office. Sincerely, Eriea L Schlegcl PNC Decedent Reporting Firstside Center 500 First Ave, 42 FI CIF Pinsbutgh PA 15:219-3128 1-800-762-1775 Member FDIC Page 2 of 2 TOTAL P.02 OUNTZ Trust Your Special Moments To Mountz. March 1, 2002 Marsha Wingard 26 Pine Ridge Circle Enola, PA 17025 Dear Marsha Wingard, At your request I examined the jewelry you submitted for valuation and have provided an opinion of the Fair Market Value for the estate of Claire D. Greider Tiffs report is valid only in its entirety and the final figure excludes any applicable taxes. You may wish to take tiffs 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, I estimate the jewelry has a total Fair Market Value of $1,481.00. 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 prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). If I can be of any further assistance, please call. Sincerely, Linda L. Cunningham G.G. Certified Gemologist Appraiser, AGS Enclosures 3780 Trindle Road · Ca~eI!Ifl[,1pA 17011 · (717)763-1199 www. mountzjewelers.com ROLEX 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 (USPAP). Statements and Limiting Conditions Purpose The purpose of flris 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 is for providing an estate appraisal listing the Fair Market Value for use in the resolution of the Claire D.. Greider. Valuation Date: Definition of Fair Market Value The fair market value is the price at which the 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 fltree traditional approaches to value that are as follows: Income approach: Applies to income producingproperties 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 pans (precious metal content, gemstone weights and qualifieS, labor, and any other fees) 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 of 2 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 marke[ However, the auction market was also considered as another appropriate market in establislfing 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 (GIA) and the use of pre-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 may be 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 market values are based on these universally practiced and accepted processes by the gems 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 tree 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 appraiser'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 shah 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 infonnation in this report is confidential. Page 3 of 3 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 tlfis 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 Report, New York, NY Metal Market 03/01/2002 Gold $286.45 Silver $4.50 Platinum $467.00 List of Laboratory Instruments Binocular microscope Electronic scale Touchstone and acids Spectrascope Polariscope Refractometer Heavy liquids Leveridge gauge Thermal conductivity diamond tester Ultraviolet light unit Proportionscope Dichroscope Chelsea color filter Diamond light and graded master comparison diamonds Page 4 of 4 Certification I hereby certify that, to 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 conclusions.' I have no present or prospective interest in the property that is the subject 0fthis 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 mount of the value ~dmate, the attainment of a stipulated result, or the occurrence of a subsequent event. · I have made a personal inspeca'on of the property that is the subject of this report. · No one provided significant professional assistance to the person signing this report. · My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 03/01/2002 Page 5 of 5 Prepared For: Marsha Wingard 26 Pine Ridge Circle Enola, PA 17025 Date: 03/01/2002 Item 1 Engagement Ring One 18K yellow gold engagement ring with one, approximately .62 carat round brilliant cut diamond set in a six prong, 14K white gold, open base head in the center. There are two, approximately .06 - .065 carat each, round brilliant cut diamonds in four prong fishtail settings on each shoulder. The ring measures 2.8 mm wide at the shoulders, 2.3 mm wide at the top of the shank and 2.1 rmn wide at the bottom. The shank ~s domed with a wide flattop. The ring is stamped "JCK 14K - 18K," is finger size 7 3/4, and weighs 1.95 DWT. Diamond Grading Report Shape and Cut: Measurements: Weight: Round brilliant 5.54 x 5.47 x 3.40 mm (approximate) 0.62 Cts. (estimated) Depth: Table: Girdle: Culet: 61.70% 59.7% Medium, frosted, two naturals Small Finish Polish: Good Symmetry: Good Clarity: VS-2 Color: K Fluorescence: None (lw) Diamond Melee Attributes Shape and cut: Round full cut Measurements: 2.5 - 2.6 mm Number of diamonds: 4 Total Weig bt: ,25 cts. (estimated) Clarity: S1-1 -I-1 Color: H Total Approximate Estate Value Excluding Tax $1,042.00 Item 2 Diamond Guard Ring One 14K yellow gold diamond guard ring. The ring is made with two identical rings soldered together with two bars at the sides. The rings have V-shaped tops with seven, approximately .05 carat carat each, round brilliant cut diamonds set in four prong, U-shaped heads. The two rings together are 14.45 mm wide at the center. The engagement ring at item itl fits into the center. The shanks are square, approximately 2.3 mm wide. The rings are stamped "14KPST," is finger size 8, and weigh 4.07 DWT. Page 6 of 6 Diamond Melee Attributes Shape and cut: Round full cut Measurements: 2.4 mm Number of diamonds: 14 Total Weight: .70 cts. (estimated) Clarity: ,S1-1 Color: I-J Total Approximate Estate Value Excluding Tax $379.00 Item 3 Black Onyx and Diamond Ring One 18K white gold lady's fashion ring with an 18 x 9 nun navette shaped black onyx tablet top. One, approximately .08 carat, Old European cut diamond is bead set in a 4.5 nun square setting plate in the center of the onyx. The onyx is bezel set. The ring has pierced finigree sides under the onyx. The shank is domed with lo;ver rims. The ring has no trademark or metal stamping, is finger size 3 3/4, and weighs 1.87 DWT. Diamond Attributes Shape and cut: Old European Measurements: 2.30 x 2.30 x 2.23 mm (approximate) Weight: 0.08 Cts. (estimated) Clarity: VS Color: I Total 'Approximate Estate Value Excluding Tax $60.00 Total Approximate Estate Value for All Items - Excluding Tax: One thousand four hundred eighty-one dollars and no cents Signature of Appraisen" ( Lqnda L. Cufiningham G.G. Certified Gem01ogist Appraise~, AGS $1,481.00 Page 7. of 7 Education: Business: Biographical Background and Qualifications Appraiser's Name Linda L. Ctmningham G.G. Bachelor of Arts, the University of Missouri, 1981. Graduate Gemologist, Gemological Institute of America, 1992. Registered Jeweler, American Gem Society, 1998. Certified Gemologist, American Gem Society, 1999. Certified Gemologist Appraiser, American Gem Society, 2001. In the jewelry trade since 1995'. Page 8 of 8 Ex* (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Claire D. Greider FILE NUMBER 21-02-0130 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER, DATE OF DEATH DECD'S EXCLUSION TAXABLE VAL ATTACH A COPY OF THE DEED FOR REAL ESTATE. NUMBER VALUE OF ASSET INTEREST (IF ^..UCAa_E) 1, Annuity (policy no. 0006558190) with $38,360.89 100% None $38,360.8 Southwestern Life Insurance Company, value at date of death (see statement attached) TOTAL (Also enter on line 7, Recapitulation) $ 38,360.89 (If more space is needed, insert additional sheets of the same size) Southwestern Life Insurance Company P.O. Box 749005 Dallas, TX 75374-9005 1-800-792-4368 June 6, 2002 SAMUEL L ANDES, ATTORNEY PO BOX 188 LEMOYNE PA 17043 RE: Policy Number: 0006558190, terminated Insured: Claire Greider, deceased Dear Mr. Andes: We are in receipt of your letter dated April 29, 2002 requesting information on the above- mentioned policy. The annuity value on January 3, 2002 was $38,360.89. Please be advised that this policy is no longer in force. The three beneficiaries have claimed and received their portions. Should you have any further questions, please contact us at 1-800-792-4368. ely, Peggi~ Sr. Claims Representative EV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Claire D. Greider FILE NUMBER 21-02-0130 Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT 5. 6. 7. FUNERAL EXPENSES: Musselman Funeral Home (funeral expense) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Marsha Winqard Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 26 Pine Ridge Circle City Enola Year(s) Commission Paid: 2003 Attorney Fees Samuel L. Andes Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant None 181-42-8413 State PA zip 17025 Street Address City State Relationship of Claimant to Decedent Zip Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Advertising (The Sentinel) Advertising (Cumberland Law Journal) Appraisal Fee (personal property) Cynthia Shearer (jewelry appraisal) Rose Marie Antiques (appraisal) TOTAL (Aisc enter on line 9, Recapitulation) $4,116.00 $1,752.60 $2,000.00 $348.50 $84.11 $75.oo $140.00 $105.00 $35.OO $ 8,656.21 (1! more space is needed, insert additional sheets of the same size) REV-t§t2 EX - {1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT SCHEDULE ! DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATEOF Claire D. Greider FILENUMBER 21-02-0130 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 2. 3. 4. 5. 6. 7. West Shore Meals on Wheels (final bill) Jody Elicker (bill owed for personal care) East Pennsboro Ambulance Service West Shore Emergency Medical Service (transport fee) PPL (final utility bill) Quantum Imaging (final medical bill) Stanley R. Goldman, M.D. (medical fees) $45.95 $266.00 $29.00 $40.80 $90.33 $4.16 $42.O5 TOTAL (Also enter on line 10, Recapitu!ation) $ 518.29 (if more spac6 is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Claire D. Greider SCHEDULE J BENEFICIARIES FILE NUMBER 21-02-0130 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tm~!ee(s) OF ESTATE TAXABLE DISTRIBUTIONS (include outdght spousal distributions) NUMBER Marsha Wingard, 26 Pine Ridge Circle, Enola, PA Cynthia Shearer, 891 Old Silver Spring Road, Mechanicsburg, PA 17055 Jeffrey Sanders, Jr., 343 Pebworth Road, Magnolia, DE 19962 Melissa Mallan, 3414 Columbia, Cibolo, Texas 78108 James E. Greider, 117 N. 26th Street, Camp Hill, PA 17011 niece grand,nephew grand-niece husband Personal property (rings) Personal property plus 57 percent of residue 21.5 percent of residue 21.5 percent of residue $1,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEE'[ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART ]!. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003218 ANDES SAMUEL L 525 N 12TH ST LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 174-20-8021 FILE NUMBER: 2102-01 30 DECEDENT NAME: GREIDER CLAIRE D DATE OF PAYMENT: 11 / 10/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/03/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,881.63 TOTAL AMOUNT PAID' 93,881.63 REMARKS: MARSHAWINGARD,EXECUTRIX C/O SAMUEL L ANDES, ESQUIRE SEAL CHECK# 112 INITIALS: SK RECEIVED BY' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: Will No.: STATUS REPORT UNDER RULE 6.12 Admin. No.: 'Zoo2_.- OO I~ o Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes [-] No~ If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes _ No [[] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ['-] No [--] Date: c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court Signature Capacity: Address "7/7 "26t' $.gg/ Telephone No. Personal Representative Counsel for personal representative , ,. ESTATE OF CLAIRE D 6REIDER 114 MARSHA WINGARD EXECUTRIX MARSHA WlNGARD 26 PINE RIDGE ROAD ]::)a~~~LL/, ~::~C/ '~...~ ENOLA, PA 17025 ' ~ /~ / / / PNCBAN( premium Central PA,,~ ~ ---/.--"~ l'll~ll _ ~'o _ ...,. /~ ~:O=,~3~,i~?=,p,l'. c;(30~t?r=i~5OS,' O~L, . GL~ARDIA~ SAFETY BLUE WBL I~)REAU OF INDIVIDUAL TAXES ZNHERTTAHCE TAX DTVTSZON DEPT. 280601 HARR/SBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT; ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-I;q7 EX RFP (01-05) SAHUEL L ANDES 525 N 12TH ST LEHOYNE PA 170q$ DATE 01-05-200q ESTATE OF GREIDER DATE OF DEATH 01-05-2002 FILE NUHBER 21 02-0150 *COUNTY CUHBERLAND ACN 101 Amoun~ Remi~ed CLAIRE D HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~.~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ ~-: ~- - ~' ~p~--~ §i~-~- -~-~ ~ - ~-f ~h~ - ~ - ~P ~-~ ~k~ f~' ~h~- ~ ................. DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF GREIDER CLAIRE DFZLE NO. 21 02-0150 ACN 101 DATE 01-05-200~ TAX RETURN NAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRA'rSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*ate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) C5) q. Mortgages/Notes Receivable (Schedule D) (q) · 6. Cash/Bank Depos/ts/Misc. Personal Property (Schedule E} (S) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schadule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expansas/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Dabts/Nortgage Liabilities/Liens (Schedule T) (10) 11. Total Deductions 12. Nat Value of Tax Return .00 597.2R .0O .00 SRzq5q.SZ .00 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 58z$60.89 (8) 75,~1Z.95 8,656.21 518.29 15. 1~. NOTE: (11) 9.17~.50 (1;) 6~,258.~5 Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1~) Nat Value of Estate Sub.iact to Tax (1~) 6q,2:~8.~5 Zf an assessment ~as lssued previously, lines 1~, 15 and/er 16, 17, 18 and 19 ~ill AMOUNT PAID 3,881.63 reflect figures that lnclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 16. Amount of Line 1~ at Spousal rata (1.6) 1,000.00 X O0 = 16. Amount of Line 1~ taxable at Lineal/Class A rata (16) . O0 X 0~5 = 17. Amount of Lina 1~ at Sibling rata (17) . O0 X 12 = 18. Amount of Line 1~ taxable at Collateral/Class B rata (18) 6~,2~8'(~5 X 15 = 19. Principal Tax Due (19)= TAX CREDITS: PAYMENT RECEIPT D/SCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 11-10-2005 CD005218 .00 INTEREST IS CHARGED THROUGH 01-20-200R AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH .00 .00 .00 .00 9,q85.77 9,q85.77 $,881.6~ 5,60q.lq 598.00 6,202.1q TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN Sl, NO PAYNENT ZS REQUZRED. FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR); YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECT/ONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: ZNTEREST: Estates of decedents dying on or before December 12, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of fha decedent after fha expiration of any estate for 1ifa or for years, the Commonwealth hereby expressly reserves tha right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collataral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Not[ce and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A rafund of a tax credit, which ams net requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Wills, any of the Z5 Revenue District Offices, ar by calling the special Z4-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers with spacial hearing and / or speaking needs: 1-B00-~47-5020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to tha PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-lOZ1, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. ZOO601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of tha tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the tha same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at tha rata of six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 19BZ will bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOS are: Interest Daily lnterest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1985 16Z .000~$8 1988-1991 llZ .000~01 ZOO0 8X .000Z19 1984 X1Z .000301 1992 9Z .000247 ZOO1 9Z .OOOZ67 1985 l~Z .000356 1995-1994 72 .000192 200Z 6Z .000164 1986 102 .000Z74 1995-1998 9Z .000247 ZOO5 52 .000157 --Xnterest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DA'fLY INTEREST FACTOR --Any Notice issued altar the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data sho~n on the Notice, additionaI interest must be calculated. ~EV-1470 EX (~88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 [3ECEDEN~S NAME FILE NUMBER CLAIRE D GREIDER 2102-0130 ACN REVIEWED BY John Kealy 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 1 Total on Schedule G was not carried forward to recapitulation page. ROW Page 1 BUREAU OF TNDZVZDUAL TAXES TNHERZTANCE TAX DTVIS/ON DEPT. ZGO6nl HARR/SBURG, PA 171Z8-0601 SAMUEL L ANDES 525 N 12TH ST LEMOYNE COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT R~c~ ........ O~DATE ESTATE OF DATE OF DEATH ~F~LE NUMBER 'C~ MAR -5 P3 :~..,~UNTY O$-01-ZOOq GREIDER 01-05-Z002 21 02-0150 CUMBERLAND 101 RE¥-1607 EX AFP (01-D5) CLAIRE D ACN PA 170q3~,~K' i :~ Amoun~ Rem/~ed MAKE CHECK PAYAllLE AND REM'rT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~:o your account:, submit: ~he upper por~::~on of ~chAs fore wi~h your ~ax payment. CUT ALONG TH'rS L'rNE ~ RETA'rN LOWER PORTION FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-03) ESTATE OF GREIDER #~ INHERITANCE TAX STATEMENT OF ACCOUNT CLAIRE D FILE NO. Z1 02-0150 ACN 101 DATE OS-01-ZO0~ THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHO#N BELO# IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICAT/ON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED /NTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-05-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 9,~85.77 PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ¢-) 11-10-2005 01-20-200~ CDOOSZ18 CDOOSq5q ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "'CREDIT" {CR)~ .00 598.00- $,881.65 6,202.1q TOTAL TAX CREDIT 9,q85.77 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR /NSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTN OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications ara available at the Office of the Register of gills, any of the Z3 Revenue District Offices or from the Department's Iq-hour answering service for forms ordering: 1-BO0-~6Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-~OZO (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Ia0601, Harrisburg, PA 17ILS-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three ($) calendar months after the decedant's death, a five percent (SZ) discount of the tax paid is allowed. PENALTY: The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at tho rate of six (61) percent per annum calculated at a daily rate of .00D164. All taxes which became delinquent on and after January l, 198Z mil! bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The appIicable interest rates for 198Z through ZOOS ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 .000147 1999 71 .00019Z 1983 16Z .000¢38 1988-1991 111 .000301 ZOO0 8Z .000219 1985 13X .000356 1995-1994 7Z .O00lgZ ZOOZ 6X .000164 1986 101 .000174 1995-1998 91 --Interest is calculated es folloes: INTEREST = BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELINIIUENT X DAILY INTERt::-ST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. LAST WILL AND TESTAMENT OF CLAIRE D. GREIDER I Claire D. Greider: of 117 North 26th Street~ Camp Hill, Cumberland County Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills' and codicils heretofore made by me. ITEM I. I direct that all my debts and funeral expenses, including my cemetery lot and gravemarker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my death as part of the expense of the administration of ]ny estate. ITEM bequests II. I make the following specific devises and A. My black child's two-arm rocking chair in my sister's possession to my nephew Bret Wingert. In the event he predeceases me or dies on or before the thirtieth day following my death, then to my neice, Meiissa Sanders. B. My Byelho doll with china head, my antique gold velvet corner chair and my marble top table to Cynthia Sanders. In the event she predeceases me or dies on or before the thirtieth day following my death, then to my neice Melissa Sanders. C. My yellow-gold set of rings to Marsha Wingert. In the event she predeceases me or dies on or before the thirtieth day following my death, then to Cynthia Sanders. D. My white-gold set of rings to Cynthia Sanders. In the event she predeceases me or dies on or before the thirtieth day following my death, then to Marsha Wingert. E. My onyx ring with diamonds which I inherited from my aunt to Cynthia Sanders. In the event she predeceases me or dies on or before the thirtieth day following my death, then to my neice Melissa Sanders. F. I leave my automobile and $1,000.00 to my husband only if he does not contest or take against my will under the inheritance laws of this Commonwealth. In the event that he chooses to take against my will, then I leave him nothing. ITEM III. I devise and bequeath one-sixth (1/6) of the rest, residue and remainder of my estate to Cynthia Sanders and the remaining five-sixths (5/6) to CCNB Bank, N.A. IN TRUST on the following terms and conditions: A. Trustee shall set aside thirty-four eighty-fourths (34/84) for the benefit of Cynthia Sanders to be held on the terms and conditions set forth herein. Trustee shall set aside twenty-five eighty-fourths (25/84) for the benefit of Jeffrey Sanders, Jr. to be held on the terms and conditions as set forth herein. Trustee shall set aside twenty-five eighty- fourths (25/84) for the benefit of Melissa Sanders as set forth herein. B. Trustee shall, on the second anniversary of Settlors death, pay to Cynthia Sanders one-half of the interest and principal accrued to her segregated account. Trustee shall, on the fourth anniversary of Settiors death, pay to Cynthia Sanders the balance held in her segregated account. Upon payment of the second disbursement to her, Cynthia Sanders shall cease to be a beneficiary of this trust. 3 C. When Jeffrey Sanders, Jr. or Melissa Sanders becomes enrolled in a program of post-high school education or training, (including college, both graduate and undergraduate, and any technical or vocational training), Trustee shall pay out of that child's segregated share, the cost of tuition, room and board, and mak~ payment directly to the school where the child is enrolled and/or the provider of room and board. The Trustee shall not be obligated to supervise or inquire into the application of such amounts by such institution or provider, and ~he receipt of such institution or provider shall be a complete release of the trustee. D. When Jeffrey Sanders, Jr. reaches the age of twenty-five (25), Trustee shall pay to him the balance, if any, o~ his segregated share. This payment shall be absolute and not in trust. When such payment is made, Jeffrey Sanders, Jr. shall cease to be a beneficiary of this trust. E. When Melissa Sanders reaches age thirty (30), Trustee shall pay to her the balance, if any, of her segregated share. This payment shall be absolute and not in trust. When such payment is made~ Melissa Sanders shall cease to be a beneficiary of this trust. F. If Cynthia Sanders should die before receiving her share of this trust, her share shall be divided equally between Jeffrey Sanders, Jr. and Melissa Sanders, but shall be held in trust under the same terms and conditions as herein provided in paragraphs C, D and E. G. If Melissa Sanders should die before receiving her share of the trust, her share shall go to Jeffrey Sanders, Jr., but shall be held in trust under the same terms and conditions as herein provided in paragraphs C and E. H. If Jeffrey Sanders, Jr. should die before receiving his share of the trust, his share shall go to Melissa Sanders, but shall be held in trust under the same terms and conditions as herein provided in paragraphs C and D. I. If Jeffrey Sanders, Jr. and Melissa Sanders both should die before receiving their shares of the trust, then their shares of the trust, shall go to Cynthia Sanders, but in trust under the terms and conditions as herein provided in paragraph B, but in the event four years or more have elapsed from the date of Settlor's death, then that share shall be paid to Cynthia Sanders absolutely, and not in trust. 5 J. If all of Settlor's beneficiaries named herein die before receiving the balance of the trust, the corpus of the trust shall pass unto Marsha Wingert and her issue per ~!rpes. K. The interest of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. L. Trustee shall pay any Federal, State or other death taxe~ payable because of my death, with respect to property forming a part of this trust. In addition, Trustee shall have the power to make a loan without interest, as it may deem desirable in order to provide funds for the payment of administrative expenses or death taxes on any or all property included in Settlor's estate for tax purposes. M. Trustee shall have the following powers in addition to those vested in it by law and by other provisions of this trust, applicable to all property, whether principal or income, exercisable without Court approval in its absolute discretion and effective until actual distribution of all property: 1. To retain any or all of the assets of this trust, real or personal, without regard to any principal of diversification of risk. 2. To invest in all forms of property, including / stock, common trust funds and mortgage investment funds whether operated by trustee or others, without restriction to investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard to any principal of diversification or risk. 3. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases, for such prices, and upon such terms and conditions as it deems proper. 4. To allocate receipts and expenses to principal or income or partly to each as Trustee from time to time as it thinks proper. 5. To compromise any clsim or controversy. each. 6. To distribute in cash or kind or partly in 7. To hold cash for a reasonable period of time pending reinvestment. 8. To make or hold investments or any part of the trust estate in common or undivided interests with other persons, corporations, or trust. 9. To borrow funds for this trust in such amounts and for such purposes as to it shall seem for the best interest of this trust and the beneficiary thereof, and to purchase property on the credit of this trust, and, in connection with such borrowing or such purchase, to execute and deliver promissory notes or other evidences of indebtedness of this trust and to mortgage or pledge all or any part of the ~rust estate to secure payment of such indebtedness, and to repay such indebtedness, out of the trust estate. 10. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as it may deem necessary or advisable to carry out the provisions of this trust. N. Subject to the approval of Trustee, anyone may add property, real or personal, to the principal of this trust by deed, will, or otherwise. 8 O. Trustee shall receive compensation for the performance of its functions hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are performed. P. The situs of this trust for adminstrative and accounting purposes shall be Cumberland County and all questions pertaining to the construction or validity of the provisions of this instrument shall be governed by the laws of the'Commonwealth of Pennsylvania. ITEM IV. 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 residual estate. ITEM.V. I appoint my Marsha Wingert Executrix of this my Last Will end Testament. In the event of her renunciation, death, resignation or inability to act for any reason whatsoever, I appoint Cynthia Sanders Executrix of this my Last Will and Testament. I relieve my Executrix from the necessity of posting security 'in connection with her duties as such in any jurisdiction in which she may be called upon to act. ITEM VI. In the event my husband, dies under such circumstances that there is not sufficient evidence to determine absolutely whether he survived me, I direct for purposes of this Will that he shall be conclusively presumed to have predeceased me. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament, which consists of !~ pages, to each of 'which I have affixed my signature this ~O-~'~ day of ~~~c, one thousand nine hundred and eighty-~.;'~l,'~ (19~). Claire D. Greider 10 COMMONWEALTH OF PENNSYLVANIA : :SS COUNTY OF ~ ' : ~ ~,We Clair~ D. Greider and ~.~.~?3~/~!~(-~E~/_J~.~,/ , and '~U,~/~ ~ ~/~7~#~g~ .... , the t t~t~x and the~wi~nesses re~% c t ~v e l"y~ who~e 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 sighed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. T'e~tatr ix Witnes~ - Witness / Subscribed and sworn to and acknowledged before me by Claire D. Greider, Testatrix and subscribed ~and sworn to and . I ~istlne k Zm~n~. ;'4o~y Public ~ M~75vi:le ~rc~h, Pe~ ~ My~mm~ssicn E~r~ J~ly 19, CLAIRE D. GREIDER ,~t~o~-/3 c3 OIS~INGER & DIE3~INI31:'IR ATTORNEY~ AT LAW ,~l. 01"! -~=~DMTH -~TATE ~:~OAD MARY~VtLLE, PENNSYLVANIA 17r"15~ 957-~474 DR ~57-277EI CODICIL OF CLAIRE D. GREIDER 21-2002-130 I, Claire D. Greider of 117 North 26th Street, Camp Hill, Cumberland County, Pennsylvania, declare this to the sole codicil to my Last Will and Testament dated December 30, 1988. ITEM I. I hereby make the following additional specific devises and bequests under Item II of my Last Will and Testament: G. I devise and bequeath my home at 117 North 26th Street, Camp Hill, Pennsylvania, to my niece Cynthia Sanders. ITEM II. In all other aspects, I hereby ratify, confirm and republish my Last Will and Testament dated December 30, 1988, together with this sole codicil, as and for my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand this ~ ~v-~ day of ~ one thousand nine hundred and eighty nine (1989). Claire D. Greider COMMONWEALTH OF PENNSYLVANIA : COUNTY OF SS '' We Claire ~. Greider and :F!f~t: Ak_' ' " and //.~..~/t~..~/~: ?. ~.~o~.? , the testatrix a~d 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 the sole codicil to her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testatrix Subscribed and sworn to and acknowledged before me by Claire D. Greider, Testatrix and subscribed and sworn to and acknowledged before me by ~)/-~_< f:~..:..-~_~.~F_jL , and witnesses thfs ~ day of ~ ~t:%) , 1989. // . ,. ~ N~ary Pub1 tc ~ ~ill Boro, Cumberland Co., P~. . ~ ~i~n Expires Aug. 30, 2!-2002-~30 DlSSlNGER & DISSINGWR ATTORNEYg AT LAW 400 SOUTH ~TATE ROAD MARYSVILLE, PENNSYLVANIA 17053 9 57-~474 OR 957-277B '02 FEB-5 A8:33