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HomeMy WebLinkAbout04-20-0915056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 21 08 0798 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth cS79-16-5794 07/20/2008 08/18/1922 Decedent's Last Name Suffix Decedent's First Name MI cJlmstead Barbara C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FIILL IN APPROPRIATE OVALS BELOW ~; 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ,John C Oszustowicz (717) 243-7437 Firm Name (If Applicable) REGISTERWILLS USE ~~ ILaw Office of John C OS7,U:~t'oW i C.Z. ~~ First line of address _. _.~ 2 n ~~ t, ; . j 104 S Hanover ST ` ` ~r' ~ l._.. :I ~ . J ~ Q Second line of address ` '~ ~~~ - _ <. ~ ~-~. __ 7 i ~ Gity or Post Office State ZIP Code , ~.,- - _~ _- y-~, FILED +;~7 , '~ Carlisle PA 17013 vt (:orrespondent's a-mail address: lohno@Carlislepalaw.COm 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, cor t and complete. Declaration of preparer other than personal representative i based on all information of which preparer has any knowledge. SIGNATU PERS N RESPONSIBLE FOR FILIN,C7/R RtQ"' D TE ADDRESS 104 S M~nover St., Carllisle, PA 17013 SIGNATUIYE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Barbara C Olmstead 379-16-5794 RECAPITULATION 1. Real estate (Schedule A) ........................................... .. 1. 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 11. Total Deductions (total Lines 9 8~ 10) ................................. .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 766,948.05 16, 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 318,000.00 169,323.63 292, 337.74 145.74 22,568.46 802,375.57 33,369.29 2,058.23 35,427.52 766, 948.05 766,948.05 34,512.66 34, 512.66 15056052059 Side 2 15056052059 REV-1500 E)< Page 3 File Number Decedent's Complete Address: 21 08 :0798 Barbara STREET ADDRESS 770 S Hanover St C Olmstead DECEDENT'S SOCIAL SECURITY NUMBER 379-16-5794 CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Dina (Page 2 Line 19) (1) 34,512.66 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 31,003.00 C. Discount 1,632.00 Total Credits (A + B + C) (2) 32,635.00 3. InterestlPenalty if applicable D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (q) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,877.66 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1,877.66 Make Check Payable to: REGISTER OF WILLS, AGENT iPLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ 0 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 "intrust 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? .................................................................................................................. ...... ^x ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax re1iurn 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. §911Ei(1.2) [72 P.S. §9116(x)(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(x)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-7.502 EX+ i ~.-t?SI Pennsylvania SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTA'iE OF FILE NUMBER Olmstead, Barbara C 21-08-0798 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property Hrould be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts, Real property that is jointly-owned with right of survivorshiu must ha d~«i„~o,~ „~ c~tisa„~e ~ 1t more space is needed, insert additional sheets of the same size. REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Olmstead, Barbara C 21-08-0798 All property jointly-owned with right of survivorship must 6e disrlnsed ~n srho,~~~le c (Ir more space is needed, insert additional sheets of the same size) REV-'1508 EX+ (6-98) SCHEDt~LE E COMMONWEALTH OF PENNSYLVANIA p CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Olmstead, Barbara C 21-08-0798 Include the proceeds of litigation and the date the proceeds were received by the estate. _ All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 PNC Bank Checking Acct 51-4018-9186 8,230.20 2 American Home Bank Money Market Acct 110876 5,634.18 3 Accrued interest on item 2 1.99 4 American Home Bank Certificate of Deposit Acct 290003386 16, 353.77 5 Accrued interest on item 4 37.56 6 American Home Bank Certificate of Deposit Acct 290003387 16, 336.64 7 Accrued interest on item 6 37.07 8 M&T Bank Checking Acct 947667 12,327.92 9 Accrued interest on item 8 0.29 10 Funds held in Escrow account of John C Oszustowicz 2,446.17 11 1999 Plymouth Grand Voyager in good condition 7,050.00 12 Smith Bamey cash and Certificates of Deposit -see attached schedule 138, 558.34 13 Accrued interest on item 12 1,323.93 14 Power scooter 2,400.00 15 Appraised personal property -see attached appraisal 2,345.00 16 Miscellaneous personal property 500.00 17 Unclaimed property received from PA Treasury 73,647.17 18 2007 Federal income tax refund 363.78 19 Income from Edwin H Olmstead trust 1, 087.66 20 Refund from Chapel Pointe (unused room and board) 2,615.00 21 Refund from Medco 340.86 22 Refund from Penn National Insurance (unused auto insurance) 157.00 23 Refund from Highmark Health Insurance 543.21 TOTAL (Also enter on line 5, Recapitulation) $ 292,337.74 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F 101NTLY-OWNED PROPERTY tsi~,tt ur FILE NUMBER Olm;>tead, Barbara C 21-08-0798 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Katherine L Clarkson 601 Yorkshire Dr, Carlisle PA 17013 Daughter B C JOINI'LY•OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °!, OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 01/02/06 Royal Bank Checking Acct # 01742-5046925 291.47 50 145.74 TOTAL (Also enter on line 6, Recapitulation) $ 145.74 (If more space is needed, insert additional sheets of the same size) REV-'1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Olmstead, Barbara C 21-08-0798 __ 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. ITEM NUMBS DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACHACOPYOF THE GEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 IRA held at Smith Bamey (accrued interest $156.12) See Attachment 22,568.46 100 22,568.46 D TOTAL (Also enter on line 7 Recapitulation) $ I 22,568.46 (If more space is needed, insert additional sheets of the same size) REV-'1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Olmstead, Barbara C 21-08-0798 _ Debts of decedent must be reported on Schedule I. Il-EM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Hoffman Roth Funeral Home 1, 990.37 2 Nell's Shur Fine Grocery 181.84 s Katherine Clarkson -reimburse for flowers 155.26 a Vivian Leidy -organist 75.00 5 Jennifer McKenna -minister 200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 18,053.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 626.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Legal Advertising 177 76 ft Ibis Appraisal Service 180.00 9 Penn National Auto Insurance 214.00 ~~~ Price Less Storage 127.20 ~ ~ Millennium Pharmacy System 1,598.23 From Continuation Schedule I 9,790.63 TOTAL (Also enter on line 9, Recapitulation) I $ 33,369.29 (If more space is needed, insert additional sheets of the same size) REV-7i2 EX+ ;7_r?8i ~, Pennsylvania DEPARTMENT OE REVENUE WHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER Olmatead, Barbara C 21-08-0798 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, includine un~aimhi~~ea~l ,,,oa;~~~ e,...e..~,... 1r more space is needed, insert additional sheets of the same size. ~i rY~:~:}~d Sc~-~~c1~ I e ~ Z i - off` ~ 07~' ~ APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF BARBARA C. OLMSTEAD the undersigned personally inspected the following described property: All those certain pieces or parcels of land, with the improvements thereon erected, situate in Carlisle, Cumberland County, Pennsylvania, bounded and described as follows: TRACT NO. 1: Beginning at a point on the West side of Glendale Street, which point is at the Southern line of property now or formerly of William S. Masland, which point is also in the line dividing Lots 25 and 28 as shown on the Plan of Section D of Heatherlands; thence along the West side of Glendale Street, South 04 degrees 55 minutes 50 seconds East 70 feet to a point; thence South 85 degrees 04 minutes 10 seconds West 150 feet, more or less, to the line dividing Lots 27 and 28; thence along said last mentioned dividing line, North 02 degrees 37 minutes 40 seconds West 70.08 feet, more or less, to a point common to Lots 25, 26, 27 and 28 as shown on said Plan; thence North 85 degrees 04 minutes 10 seconds East 147.82 feet to the place of beginning. TRACT NO. 2: Beginning at a point on the West side of Glendale Street, which point is in the line dividing Lots 25 and 28 as shown on the Plan of Section "D" of Heatherlands; thence along the West side of Glendale Street North 04 degrees 55 minutes 50 seconds West 119.89 feet to the point of a curve formed by the intersection of Glendale Street and Yorkshire Drive; thence by a curve to the left having a radius of 25 feet, a distance of 39.27 feet; thence ;along the South side of Yorkshire Drive South 85 degrees 04 minutes 10 seconds West 117.00 :Peet to a point, which point is in the line dividing Lots 25 and 26 on said Plan; thence along said dividing line South 02 degrees 37 minutes 40 seconds East 145.00 feet to a point common t9o :Lots 25, 26, 27 and 28; thence along the line dividing Lots 25 and 28 North 85 degrees 04 minutes 10 seconds East 147.82 feet, more or less, to the place of beginning. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of July 20, 2008 is: THREE HUNDRED EIGHTEEN THOUSAND DOLLARS $318,000 The property was appraised as a whole, subject to the contingent and limiting conditions 3 O1 rr~ ~~~ Sc.h~ U I~ ~ Z.I _ ~~ ~7~~Y outlined herein. ~~z~ Larry E. Foote Certified General Appraiser GA-000014-L z ~ oosrooa ~~Ioc~ra C ~Irns~ead sclne~~l~ B ~ ' , 7~8' zi - O ~ -~ CJ N W ~ N ~ ~ ..a -~ ~ W ~ `° ~ A a A w C ,v ~ I ^ 1 J ~ V_/ ~ O ~ N ~ C_ J1 C J1 C(~~j~~ Z'J N ,p, ~ ~ O O Oo ~ pp S C7 O O p 0 S po CS S b O O O rn ~ n m m ~ ~" ~~ ~ cr ~~ x D y ~ D x X X X a o ~ o ~ n v h ' n ~ o © o ~ c i n w p DD n ~ can t° ~ D `nom ~ 'o~' ~ m ~ ~ m rn -a ~ 0 , o z ~ ~ o o v o ~ ~ ~ d ti ` ~ O G~ ~ ~ 3 ~ 0 r n m ~ r c a O T R' i O t n ~ ~ m ~ .'.1 ~ x 3 N W ~ kJ v oo cn Ci o 1a cpn cccpp° cn o ~ y cWD A ~ _ cp ~' p' f ~ ~ , p p O D ~ 6 S v N OVO f~0 ~' L ~.. 1 =• . W I~ f~ t~ V V V V V V ~ ~ C ~ , ~~ ~ N G r~ r3 rp° O O o 0 0 a o _o p ' ~ • N N N N ~ ~ ~ O S ~ O m pp ( 7 [ ~ A O S S p ~ fD ~ ~ N VJ 00 07 CO CO C ~ ~ W ~ GT v ~ G.1 (,,y ~ ~ ~ ~ O ~ ~ o ~ G7~ A ~ ° ' ~ rn N N a o ~ ~, o ~ 0 0 O o ~ ~ a ,,^^ V, ~ J W N O d t0 ~ ~ ~ ~ r W ~ O N -` O 0 N ~ v ~ O o o ~ o a~ .:rpm N `° O ,~Qc^77o7 ~ ~ c cn a '0 3 W _~ O ~ W 0 ~ O C O j ~ , ,• ~ 6 ~ ~. -rl '~ ~ ~' ~ ° ~' e N ~q ~ O cb .se i i r v r v 69 W W U1 V Q~ y N -+ tb W p~~ O ~. (G ¢ ? Co V ~ W ~ ~ N ~~ tt11 fD G o t~ A cD W Ui ~D ~? N r ( ~ ~ ~ O A v ~ < _ ~ ~ w II, ~ C? O -~1 / i.' S-tr~-~3s2zfi o~~^ns-~e~d, ~3cc:~rba~a C ~~~u~~ ~ G t3 ho ~ 5 Yeh~rcle Pricing Inornas~ticrn w~. ~vss nadtzgudes.co 7/28/2008 ~ ~ ~ ~< ~, Mini/Cargo Van 1999 Plymouth Voyager-V6 Grand Voyager Expresso PRICING Base Price Mileage 41,200 miles Options Left Sliding Door {Base Voyager) TOTAL PRICE Low Retail Clean_Retail. Value Huh Retai_I $3,850 $4,950 $5,850 $1,925 $1,925 $1,925 $175 $175 $175 $5,950 $7,050* $7,950 'The free consumer values on nadaguides.com are based on the Consumer edition of the IN.A.D.A. Official Used Car Guide ®, and should not be utilized for industry purposes. The consumer values may vary from the N.A.D.A. Official Used Car Guide values presented to you by insurance companies, banks, credit unions, government agencies and car dealers due to vehicle condition, regional market differences and frequency of updates t.ow Retail Value ~4 low retail vehicle may have extensively visible wear and tear. The body may have dents and other blemishes. The buyer can expect to invest in bodywork and/or mechanical work. ][t is likely that the seats and carpets will have visible wear. The vehicle should be able to pass local inspection standards and be in safe running condition. Low retail vehicles usually are not found on dealer lots. Clean Retail Value A clean retail vehicle should be clean and without glaring defects. Tires and glass should be in good condition. The paint should match and have a good finish. The interior should have wear in relation to the age of the vehicle. Carpet and seat upholstery should be clean, and all power options should work. The mileage should be within the acceptable range for the model year. A Clean Retail vehicle on a dealer lot may include a limited warranty or guarantee, and possibly a current safety and/or emission inspection (where applicable). High Retail Value A high retail vehicle should be in flawless condition. All power equipment should be functional. The paint should match and have a high gloss finish. The carpet and seat upholstery should be clean and have minimal wear. The engine should start quickly and run smoothly. The tires should be like new with a spare and jack. The mileage should be significantly below the acceptable mileage range for the model year. A high retail vehicle on a dealer lot should be fully reconditioned and is likely to include a warranty, guarantee or manufacturer certification and current safety and/or emission innspection (where applicable). Page 1 of 2 http://www.nada;;uides.com/print.aspx?LI=1-21-1-5014-710-733-50314&1=1 &w=21 &0=1... 7/28/2008 B~fd"EV ~ c71 rn stead , 3a rk~ara C SGT ~du le ~ Z ~ - c.~S -~ ~ ~ S ~ ~p 00 V1 N N W ~ ~ ~~-+ra ...t q ~ vvi tWD ~ 4 O p V (J~ N N ~ ` "~ A A pp C'J ~ S pOp (Vp N ~ V ~ V ~ ~ A N W r ~ C O N a p A ~ p ~ ~ O ~ ~ ~ m ~ ~ 'o . cn .~ lJ 'o Z ~ r ~ ~ o S ~ o ~ g° ~ Q ~g g ~ O o ~ o ~ O O ~ a O o ~ m c~ ~ Q -n o °c Cn °c Cn ~ D ~ 'i c ~ d C~ °~' ~ ^~ ~ w D io DO 'coo yny a C~ o ~~7 cn D w vim (n to °~-o -~rj ~C~ a~ ~~ `~`~ ~b o~ o A o~ ~ ~ A ~ A ~ ~^ ~ m Z ~ ~ ~."' ~ w rri ~ ~ G~ovv ~ ~ ~ chi ~ c°o Z A = d ~ O ~• ~ - v iw ~ D b~ ~ ~ r3 O ~ O ~ O ~ ~ oo ~ ~ m ... D A D S O N Z~_~ oo ~~ co ~ ~' Z c3 Z m m C r y m a ~ ° ~? ° n ~ z °p ~~ o c~D oD jm vm ° -.i ° Z o~ Cn p~j -71 p~j 'T7 N ~ N ~ C f - ~ ~ ~ ~ ~ N D ~ 07 T~ ~ j ~ ~ z ~'n ~n 4~ ~m ~ Q° ~ ~ OT z ~Z a~ ~ ~ ~ ~~ ~ 6a TT i J ~~ ~ Nc~Z oN ~ m c°o~ ~ o ~ fD ~ •8 m z o.D O co o~ 0~1 D ~ `r G7 ~ yr ~ "' m ~ ~ D D D ~'' ~ ~ r ~ C rn w n~i Z w D~ ~ ~° o o O ~~~ o ~ ~ 0 D ~ o~Oa ~ o X ~ ~ ~ ~ ~ ~ ~ ~~ b ~ w ~ fi'i ~ ' p ~ ~ ~ ~ ~ ~ ~ c ~ ~ ~ ~ G to IV p = 7 \ °E ~ p CD ~ 0 Of ~ ~ ~ p A ~e cn i .~.. ~ ~ ~ t~n ~ EA fH di EA 69 a, 0 ~ W N 0 o a o 0 0 0 0 o Q o o ~ p ¢:. ~~ n ~- p o b ~ b ~ QQqQOp o ~ ~ ~ ~ C ~ O ~ O O S S O O S S O O b O N D O 9 O O O O O O 0 O O O 0 A ~ L. ~. O O O O O O O A 'V V V 'V ~I v ~ V V ~ V V ~! ~! 'V N N ~ ~ 13 I~ f~ I~ f3 !~ ~ ~ ~ ~ N f3 !3 13 ~ O 0 1 ~ 4 O OO O O OO O p O O O O O Q p Q~ ~ 7:' o o g o 0 0 ^~ o o N r•`S. N r3 r3 ?: ~ N N Vi = m ~ ~ m ~ ~ ~ g ~ ~ g ~ ~ °o 0 _~ ~ ~ c ~ ~ ~ p~ p ~ ~ ~~~jj ~ ~ D O ~N~7 O CO S Q O O S p O ~ ~ ~ A _Z w D D N A ~ (p (}? W ~ ~ ~ <O N d 0 N tG (C r (~ V v ~! O -+ N O v ~ O V ~~ G. J i J r J cp O p O ~ tVD O O O ~ O O p Oo ~ -' W ~- v o° ~`' ~ ~ io 0o io b~ c~ cc -' c ~ v vN,, ~ ~ ~ ~ ~ o ~ o o N o ~~ V ° 'p 3 O O ~1 ~1 p p O O o p p ~ Or -' g ° v `~ ~ ~ o ~ N o : ~ No y G eD Z ~~ C r. ~ ~ `~ ~ ~ ~o r~ ~ j ~ ae v9 ~ ~ ~, L~ ~ WA tOV CC (D O O pO pO O 0 O cp p (vD ~ ~ 1~ ~ O O N ~ ~ W ~ C~ W m OOi O ~ A N C C ~ l" O O V a ~! v p ~ O ..~ _ N N A d O O O O O O O O D D O O 4 O ,Op. ry v[ ~ -'~- tJppf 69 . fA bH b9 l~J yyyy n ~ (fl EA A U7 ~ ~ W A ,GOII W ~ WCAl1 1~ W 0 7 ~`.{ W CAJI C '~,,,1 r ~ A p O c00 CViI N O~ N v W A G.i FV (P ~D O~ Q~ A r7+ Cl -~ n ~ ~, ~,- APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal properly of Barbara Olmstead, deceased, 601 Yorkshire Dr. Carlisle, PA 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d. o. d. July 20, 2008 & reported on November 6, 2008. The date of inspection was October 13, 2008. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in EXCELLENT condition, unless otherwise noted. Values are re orted p 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. Aymraisa~ l.i~ APPRAISALS Y It is in my opinion, that as of d.o.d July 20, 2008, the Fair Market Value of the personal property of Barbara Olmstead, deceased, 601 Yorkshire Dr. Carlisle, PA 17013: (~'wo Thousand Three Hundred Forty Five Dollars and Zero Cents} ($2,345.00} pis Appraisal C.A. Director The report must be read in its entirety. The Appraisal Summarv ONL Y is not the appraisal reyor~ ~I~rnS~eac1, ~arbarQ. C SchPduiz C~ ~ ~, ~,~ ~z; ^~~ m ~ _~ S ~, ~ a ~ ~ ~ f4 0 ~ ~, .~ a o o ~' ~ S o ~ ~ ~ ~ o y N-~' ~~ ~d g~ g ~ e N gi ~~ ~~ ~~ ~ro o ~ ~a ~~ ~~ 8 ~~_ N -i D ~ N cn ~ t~ r ~ ~ .., ~P ~ N ~ D ~ a° ~ r°v s ~ x .° v j ~ C °o °o ~ o° ~ ° Cml~ d O O ~ o N ~ ~ p v H 3 ~ ~ ~ c D rn m ~~o D ° N C7 ~ ° ° ° O ~~ Z 7C ° z o ° ?v ; o ~ O 0 ~' z \ Z -{ Z a ~ ~ C ~ Z z`°n ~ o d ~ ~ ~ ~ o o ~ ~ ~ o ~ ~ -gy ~ m Z ~ ti c v ~ O ~ Z o ~ p~ CD ~ o ;.* ~ ~ cn ° c~ ~ ~ 3 N N cn p u, ~ A w ~ ~;. _ ~.. c C ~' O O W O N » ~, w ~ ~ ~ ~ n ~ ~ ., ~ ~ c o y' ak b e ~ N ~~ ~~ p N d ~ C ~ ~ O O O O o O O o0 O O 0° H ~' O w w w ~ a, o0 D = v, ~c~n ~ ~ ~ -~ ~ ~n ~ ~ ~ ~ °o a. COO ~ ~ ~ 0 0 4. CT1 CN17 V ~ r ~ ~ ~~ ' O O O cv'ii C tp ~ ~ t a N !~ i N C~TI (p N p G N VO cWi~ C o i A A O O ~1 A N O ~ ~ 9 O d c JI C O N '~ ~ i (J~ pro ~ d A Qi C7~ ~ N ~ ~ v N O N ~ cp cp ,~. Q. Olmstead, Barbara C File 21-08-0798 Continuation of Schedule H 1 Cumberland-Goodwill Fire Ambulance 70.00 2' John C Oszustowicz professional fees 1,170.00 3'~ Tom Leo -moving expenses 60.00 4 Diversified Appraisal Services 325.00 5~ Carlisle Boro -Real Estate Tax 1,864.91 6~ Stephen Heitsch, Tax Collector -School Tax 4,547.72 7 US Treasury - 2008 tax due 1,391.00 8~ PA Dept of Revenue - 2008 tax due 327.00 9~ Register of Wills filing fees 35.00 9,790.63 ~~~~ LAST WILL AND TESTAMENT OF BARBARA C. OLMSTEAD I, BARBARA C. OLMSTEAD, a legal resident of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. THIRD: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my son WILLIAM CLARKSON and my daughter CATHERINE CLARKSON in equal shares, provided they shad survive me. If either of my children predeceases me then his share shall lapse and my surviving child shall receive that share. FOURTH: I nominate, constitute and appoint, JOHN C. OSZUSTOWICZ, ESQ., and CATHERINE CLARKSON as Co-Executors of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of either of them, I nominate, constitute, and appoint ,the other of them to serve as sole executor of this my Last Will and Testament. I hereby relieve my Executor or his successor from the necessity of posting security in connection with their duties as such in any jurisdiction in which they may be called upon to act, insofar as I am able by law so to do. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~day of ~ C.e r+, ~ P / , 2004. BARBARA C. OLMSTEAD Signed, sealed, published, acknowledged and declared by the above- named Testatrix, BARBARA C. OLMSTEAD, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto. of ~-v~~ ~ ~s2.Q ~. }~`t- ~ ~-~ ay ~ -- ~.~ y -~ c~ r s L~ ~ ~~, ~ ~ „wv~.- C ~ ~, Of I~ CIS'' 1~J ~-~,, C . 6~'~~V- l % 1 '` f_ 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: I, BARBARA C. OLMSTEAD, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that l signed and executed the instrument as my free and voluntary act for theme purposes therein contained. BARBARA C. OLMSTEAD Sworn to or affirmed and Acknowledged before me by BARBARA C. OLMSTEAD, the ~e~statrix, this '~' day Hf ?~.c~ar, 6.e_ / .-..2004. ~ Notarial Seal Public Tricia D. Naylor, Notary Public ry Carlisle Boro, Cumberland County My Commission Expires Oct. 2, 2006 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will and Testament; that she signed and executed it willingly as her free and voluntary act for the purpose therein expressed; that each of us in her sight and hearing signed the Will as witnesses; that Testatrix is known to each of us; and that to the best of our knowledge and observation the Testatrix was at the time of sound mind and under no constraint or undue influence. //~ z ~ _. (i'~ a-v~L.~ ~ C~ Vii: d"c~,'t, `°'\. Sworn to or affirmed and subscribed to before me by~th~. 1M. ~1.K.e.~ ~ a tJJi l l r ~. C. S f_ witnesses, toil; t3.t;- day of~r r' .2004. Pub Notarial Seal Tricia D. Naylor, Notazy Public Carlisle Boro, Cumberland County My Commission Expires Oct. 2, 2006 3