HomeMy WebLinkAbout05-01-09r t ~
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF NANCY LEGO,:
DECEASED
AND
ESTATE OF PHILIP LEGO,
DECEASED
FILE N0.21-2006-594
FILE NO.21-2006-593
ESTATE SETTLEMENT AGREEMENT
jcontaining Satisfaction of all Claims against the above referenced estates)
Prepared and filed by:
SCARINGI & SCARINGI, P.C.
Melanie Walz Scaringi, Esquire
Attorney I.D. No. 88347
2000 Linglestown Road, Suite 106
Harrisburg, PA 17110
(717) 657-7770 office
(717) 657-??97 firx
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ESTATE SETTLEMENT AGREEMENT
FOR
THE ESTATE OF NANCY A. LEGO
AND THE ESTATE OF PHILIP S. LEGO
This Estate Settlement Agreement entered into this ~ day of ,
2009, by and among JOSEPH J. LEGO and DAVID A. LEGO in their capacities as Co-
Administ-ators of the Estate of Nancy A. Lego, Deceased, and JOSEPH J. LEGO and DAVID A.
LEGO in their capacities as Co-Administrators of the Estate of Philip S. Lego, Deceased, and
JOSEPH J. LEGO and DAVID A. LEGO, residual beneficiaries of both the Estate of Nancy A.
Lego and the Estate of Philip S. Lego, and HARRY CAHNG, KAY PARK, and THERESA
IMES, creditors of the Estate of Nancy A. Lego and/or the Estate of Philip S. Lego. For
purposes of this Agreement, when JOSEPH J. LEGO and DAVID A. LEGO aze referred to in
their fiduciary capacity, they will be referred to collectively as "Administrators". If necessary,
the relevant estate will be identified, otherwise, "Administrators" shall refer to both Estates. For
the purposes of this Agreement, when the Estate of Nancy A. Lego and the Estate of Philip s.
Lego aze referred to collectively, they will be referred to as the "Estates." For the purposes of
this Agreement, when HARRY CAHNG, KAY PARK, and THERESA IMES are referred to
collectively, they will be referred to as the "Creditors".
WHEREAS, all Parties to this Agreement wish to informally resolve the claims outstanding
against the Estates;
WHEREAS, all Parties to this Agreement understand that this Estate Settlement Agreement will
be filed to the docket of the Estate of Nancy A. Lego (Cumberland County, Pennsylvania Estate
File No. 21-2006-00594) and to the docket of the Estate of Philip S. Lego (Cumberland County,
Pennsylvania Estate File No. 21-2006-00593);
WHEREAS, all Parties desire to place the terms and conditions of this Agreement in writing.
NOW THEREFORE, it is agreed as follows:
I. BACKGROUND
1. Nancy A. Lego died on June 28, 2006, a resident of Cumberland County, Pennsylvania,
without leaving a will.
2. Philip S. Lego died on June 28, 2006, a resident of Cumberland County, Pennsylvania
without leaving a will.
3. For the purposes of this Agreement, Philip S. Lego did not survive his wife, Nancy A.
Lego.
4. The Administrators retained the services of Attorney Lawrence J. Neary to assist them
with the administration of the Estates.
5. On July 6, 2006, the Administrators were granted Letters of Administration in the Estates
by the Cumberland County Register of Wills.
~~
6. Standard estate administration procedures were started in order to identify and liquidate
assets, and to obtain life insurance.
7. On October 3, 2006, the Administrators opened a money market account for the Estate of
Nancy A. Lego with Wachovia Bank. The opening balance in this account was
$100,767.12, which deposit came from the proceeds from the Primerica Life Insurance
policy.
8. On October 4, 2006, HARRY CAHNG filed a claim against the Estate of Philip S. Lego
in the amount of $206,000.00 based on a personal loan to Philip S. Lego, and
simultaneously filed a claim against the Estate of Nancy A. Lego in the amount of
$206,000.00 based on a personal loan to Nancy A. Lego. Said claims have been
determined to be for the same loan, and will be treated as if they are one claim in the
amount of $206,000.00 hereinafter.
9. On October 23, 2006, KAY PARK filed a claim against the Estate of Nancy A. Lego in
the amount of $50,000.00 based on a personal loan to Nancy A. Lego.
l 0.On November 10, 2006, THERESA IMES filed a claim against the Estate of Nancy A.
Lego in the amount of $10,000.00 based on a personal loan to Nancy A. Lego.
11. No other claims were filed against either the Estate of Nancy A. Lego or the Estate of
Philip S. Lego.
12. The Administrators advertised the grant of letters of Administration, prepazed and filed
an Inventory of Nancy A. Lego's property, prepazed and filed a Pennsylvania Inheritance
Tax Return, and prepared and filed Nancy A. Lego's final federal, state and local
personal income tax returns, and paid the appropriate taxes thereon.
13. The Administrators advertised the grant of letters of Administration, prepazed and filed
an Inventory of Philip S. Lego's property, prepared and filed a Pennsylvania Inheritance
Tax Return, and prepared and filed Philip S. Lego's final federal, state and local personal
income tax returns, and paid the appropriate taxes thereon.
14. The Administrators carried out the standard estate administration for both Estates,
liquidating most assets and paying taxes and most priority claims.
15. On or about September 19, 2007, Attorney Lawrence J. Neary prepazed a First and Final
Account of Joseph J. Lego and David A. Lego, Co-Administrators of the Estate of Nancy
A. Lego, to evidence the work performed by the Co-Administrators to that point. This
Account was never filed with the Court of Common Pleas of Cumberland County
Orphans' Court Division. (A true and correct copy of this Account is incorporated herein
by reference, made a part hereto, and marked as Exhibit "A".)
16. On or about September 19, 2007, Attorney Neary prepared First and Final Account of
Joseph J. Lego and David A. Lego, Co-Administrators of the Estate of Philip S. Lego, to
evidence the work performed by the Co-Administrators to that point. This Account was
never filed with the Court of Common Pleas of Cumberland County Orphans' Court
Division. (A true and correct copy of this Account is incorporated herein by reference,
made a part hereto, and marked as Exhibit "B".)
Page 2 of 15
17.On November 14, 2008, before the resolution of the matters contained herein, Attorney
Necy withdrew as counsel for the Estates and Attorney Melanie Walz Scazingi, of the
Law Firm of Scaringi & Scaringi, P.C., entered her appearance as counsel for the Estates.
II STATUS OF ESTATES AS OF NOVEMBER 142008
1. N~ formal account was filed in the Estate of Nancy A. Lego or the Estate of Philip S.
Lego.
2. Assets of the Estates as presented to Attorney Melanie Walz Scaringi at the time of the
transfer of the file were as follows:
a. Estate money market account -Wachovia. Interest-bearing account.
Approximate value as of date of transfer of file: $131,581.83. (See October 2008
Wachovia statement attached hereto, made a part hereof, and marked as Exhibit
«C,~
b. Non-interest bearing escrow account with Lawrence J. Necy, Esquire. Value as
of the date of transfer of file: $1,150.73. Attorney Neany's ledger is attached
hereto marked as Exhibit "D".
c. Mountainside Villas Timeshaze located in Virginia. Estimated value $5,500
d. Daytona Beach, Florida Timeshare. Estimated value $2,100
e. Canon camera valued at $40.00 was transferred to the custody of Attorney
Melanie Walz Scaringi
£ Diamond engagement ring valued at $1,325.04 was transferred to the custody of
Attorney Melanie Walz Scaringi
g. Yellow gold bracelet valued at $130.00 was transferred to the custody of Attorney
Melanie Walz Scaringi
h. Yellow gold necklace valued at $265.00 was transferred to the custody of
Attorney Melanie Walz Scaringi
i. Ladies' pearl and diamond ring valued at $650.00 was transferred to the custody
of Attorney Melanie Walz Scaringi
j. Ladies' jade and diamond ring valued at $765.00 was transferred to the custody of
Attorney Melanie Walz Scaringi
k. Grandfather clock, at that time unvalued, which had previously been distributed
by the Administrators to a family member.
3. The 2008 Pennsylvania Fiduciary Tax Return (PA-41) was prepared but was not filed,
and the tax due for same ($70.00) was not paid.
4. The 2008 Federal Fiduciary Tax Return (Form 1041) was prepared but was not filed. No
tax was due for same.
5. Attorney Neany's final legal bill of $3,500 was not paid.
Page 3 of 15
6. Neither of the Administrators had been paid their administrator's commission of
$2,100/person.
7. The three non-priority estate creditors had not been paid any portion of their claims
against the Estates.
III. SINCE THE TRANSFER TO ATTORNEY SCARINGI THE FOLLOWING
FINANCIAL TRANSACTIONS REGARDING THE ESTATES HAVE OCCURRED:
1. The funds in Attorney Neary's escrow account in the amount of $1,150.73 were
transferred to anon-interest bearing escrow account maintained by Scaringi & Scaringi,
P.C with a check dated November 12, 2008 drawn on Attorney Neary's escrow account.
2. On November 17, 2008, check number 004016 in the amount of $70.00 was drawn on the
Scaringi & Scaringi escrow account to pay the 2008 Pennsylvania Fiduciary Income Tax.
The check was made payable to "PA Department of Revenue", leaving a balance in
Attorney Scaringi's Escrow account of $1,080.73.
3. The address for the Money Market Checking Account with Wachovia Bank was changed
to that of Scaringi & Scaringi, P.C. November 2008, December 2008, January 2009, and
February 2009 Wachovia account statements are attached hereto and made a part hereof,
collectively marked as Exhibit "E".
4. On November 28, 2008, an interest payment of $85.59 was deposited into the Wachovia
Checking Account.
5. On December 2, 2008, a debit was made to the Wachovia checking account in the
amount of $8.00 for the purchase of checks.
6. On December 17, 2008, check number 1001 from the Wachovia Checking Account in the
amount of $3,500.00 was made payable to Attorney Lawrence Neary to pay final legal
bill to Attorney Neary.
7. On December 17, 2008, check number 1002 from the Wachovia Checking Account in the
amount of $962.88 was made payable to Scaringi & Scaringi, P.C. for legal fees and
costs due and owing as of that date.
8. On December 31, 2008, an interest payment of $90.40 was deposited into the Wachovia
Checking Account.
9. On January 31, 2009, an interest payment of $52.37 was deposited into the Wachovia
Checking Account.
10. Checks numbered 1003 and 1004 were voided due to scriveners' errors.
11. On February 26, 2009, check number 1005 from the Wachovia Checking Account in the
amount of $60.00 was made payable to Ibis Appraisal Services for the appraisal of the
Grandfather Clock.
12. On February 26, 2009, check number 1006 from the Wachovia Checking Account in the
amount of $3,991.48 was made payable to Scaringi & Scaringi, P.C. for legal fees and
costs due and owing as of January 20, 2009.
Page 4 of 15
13. On February 27, 2009, an interest payment of $48.85 was deposited into the Wachovia
Checking Account.
14.On March 31, 2009, check number 1007 from the Wachovia Checking Account in the
amount of $1,941.04 was made payable to Scaringi & Scaringi, P.C. for legal fees and
costs due and owing as of March 20, 2009.
15. Balance in the Wachovia estate checking account as of April 1, 2009 (not including any
interest for March 2009 because the amount of same was unknown at the time this
document was drafted) is $121,395.64. Balance in escrow at Scaringi & 5caringi, P.C. as
of April 1, 2009 is $1,080.73. Total cash in estate as of April 1, 2009 is: $122,476.37.
IV PROBLEMS LIQUIDATING REMAINING ASSETS
1. The Administrators have completed the identification of estate assets, and the liquidation
of the majority of estate assets.
2. The Administrators have determined that the liquidation of the remaining estate assets
would be time-consuming, burdensome and expensive, and the Administrators do not
believe that they could obtain the appraised value of the remaining assets if they would
be able to sell them, particularly the two time-shares.
3. In order to expedite the finalization of the estates, the Administrators propose that the two
time shares (one in Virginia and one in Florida) be surrendered for no value, rather than
having the estates incur the annual renewal fees for each property and the ancillary estate
administration fees and other fees and costs in each state to accomplish a sale.
V. ACKNOWLEDGEMENT OF INSUFFICIENT CASII AND ASSETS TO PAY
CREDITORS IN FULL
1. The Administrators have determined that the Estates are unable to pay the Creditors in
full.
2. The Administrators are prepared to proceed with administration and then distribute the
property of the Estates in accordance with the "Proposed Distribution", as detailed in
Section VI of this Agreement.
3. JOSEPH J. LEGO, DAVID A. LEGO, and the Creditors have been given the opportunity
to review the books and records of the Administrators, and based upon such opportunity
or examination, they have determined that they have sufficient information to make an
informed decision to waive their right to a formal account in the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, Pennsylvania in the Estates.
4. The Administrators have determined that as of April 1, 2009, the assets of the Estates
available for distribution are as follows:
ASSET VALUE
Page 5 of 15
Estate Money Market Account -Cash $121,395.64
Escrow Account at Scaringi & Scaringi, P.C. -Cash $1,080.73
Canon Camera $40.00
Diamond Engagement Ring $1,325.40
Yellow Gold Bracelet $130.00
Yellow Gold Necklace $265.00
Ladies' Pearl and Diamond Ring $650.00
Ladies' Jade and Diamond Ring $765.00
Grandfather Clock $850.00
TOTAL VALUE OF CASH AND ASSETS AS OF 4/1/09 $126,501.37
VI. PROPOSED DISTRIBUTION
1. The timeshare at the Mountainside Villas in the Commonwealth of Virginia, will be
surrendered for no value.
2. The timeshare in Daytona Beach, Florida will be surrendered for no value.
3. $5,000 plus any interest earned by the Wachovia checking account after the February 27,
2009 interest payment and before the closing of said Wachovia account, which interest
has not already been accounted for herein, will be held in the Scaringi & Scaringi, P.C.
Non-interest bearing Escrow account to pay additional legal fees to Scaringi & Scaringi,
P.C. for the completion of the administration of the Estates.
4. $570 will be held in Scaringi & Scaringi, P.C. Non-interest bearing Escrow account to
pay for the preparation and filing of the 2008 Federal and State Fiduciary Income Tax
Returns.
5. JOSEPH J. LEGO, Co-Administrator, will be paid an administrator's commission of
$2,100.00 in the following manner:
a. Diamond Engagement Style Ring: $1,325.04;
b. Ladies' Pearl and Diamond Ring: $650.00; and
c. Cash: $125.00.
6. DAVID A. LEGO, Co-Administrator, will be paid an administrator's commission of
$2,100 in the following manner:
a. Grandfather Clock previously distributed: $850.00;
b. Cash $1250.00.
7. The remaining balance of the Estates will be distributed in the following percentages and
in the following manner to fully satisfy the outstanding claims of the Creditors:
d. HARRY CAHNG: 77.4436% of the remainder of the Estates, which will include:
$90,400.98 in cash.
Page 6 of 15
e. KAY PARK: 18.7970% of the remainder of the Estates, which will include:
$21,941.99 in cash.
f. THERESA IMES: 3.7594% of the remainder of the Estates, which will include:
i. Yellow Gold Bracelet valued at $130.00;
ii. Yellow Gold Necklace valued at $235.00;
iii. Ladies' Jade and Diamond Ring valued at $765.00;
iv. Canon Camera valued at $40.00; and
v. $3,218.40 in cash.
In chart form, Section VI, 7 a-f looks as follows:
VALUE OF ASSETS AS OF $126,501.37
APRIL 1, 2009
SCARINGI & SCARINGI, P.C. Cash $5000.00
NON-INTEREST BEARING
ESCROW (+ any interest
earned after
February 27, 2009)
SCARINGI & SCARINGI, P.C. Cash $570.00
NON- INTEREST BEARING
ESCROW FOR FIDUCIARY TAX
PREPARATION FEES
JOSEPH J. LEGO, CO- Diamond Engagement Ring $1,325.00
ADMINISTRATOR'S FEE Ladies' Pearl and Diamond Ring $650.00
Cash $125.00
DAVID A. LEGO, CO- Grandfather Clock $850.00
ADMINISTRATOR'S FEE Cash $1,250.00
SUBTOTAL -BALANCE $116,731.37
REMAINING FOR
DISTRIBUTION TO THREE
CREDITORS
HARRY CAHNG, CREDITOR - Cash $90,400.98
77.4436% ($90,400.98)
KAY PARK, CREDITOR - Cash $21,941.99
18.7970% ($21,941.99)
THERESA IMES, CREDITOR - Yellow Gold Bracelet $130.00
3.7594% ($4,388.40) Yellow Gold Necklace $235.00
Ladies' Jade and Diamond Ring $765.00
Canon Camera $40.00
Page 7 of 15
Cash $3,218.40
g. After the finalization of the legal work for the Estates, which all parties
acknowledge may take significant time, any balance that remains in escrow at the
Law Firm of Scaringi & Scaringi, P.C. will be distributed to the three creditors as
follows:
HARRY CAHNG - 77.4436%; and
ii. KAY PARK -18.7970%; and
iii. THERESA IMES - 3.7594%
h. JOSEPH J. LEGO, beneficiary, will receive 0% of the remainder of the estates.
i. DAVID A. LEGO, beneficiary, will receive 0% of the remainder of the estates.
VII. CONSIDERATION
In consideration of the willingness of the Administrators to finalize, dispose of, and
distribute the Estates in accordance with the terms of the "Proposed Distribution", as detailed in
Section VI of this Agreement, without the protection afforded to them by a formal adjudication
of the Administrators' Accounts in the Estates, JOSEPH J. LEGO and DAVID A. LEGO,
individually as beneficiaries and with respect to their heirs, personal representatives, successors,
and assigns, and HARRY CAHNG, KAY PARK, and THERESA IMES, individually as
creditors and with respect to their heirs, personal representatives, successors, and assigns, do
hereby:
1. Acknowledge that we have read this Agreement and represent that the facts set forth
herein are true and correct to the best of our knowledge, information and belief;
2. Acknowledge and authorize the surrender by the Administrators of the two time-shares
for no consideration because there will be no financial gain from having the
Administrators try to sell same;
3. Acknowledge and accept as accurate the amount of $126,501.37 as the cash available to
the Estates as of April 1, 2009.
4. Acknowledge and accept as accurate and true the values of the personal property as
follows (appraisals from Munn's Diamond Gallery, Ltd. and Ibis Appraisal Services are
attached hereto, made a part hereof, and collectively marked as Exhibit "F"):
a. Diamond Engagement Style Ring $1,325.00 (as appraised by Munn's Diamond
Gallery, Ltd. on June 4, 2008);
b. Yellow Gold Bracelet $130.00 (as appraised by Munn's Diamond Gallery, Ltd. on
June 4, 2008);
c. Yellow Gold Necklace $265.00 (as appraised by Munn's Diamond Gallery, Ltd.
on June 4, 2008);
d. Ladies' Pearl and Diamond Ring $650.00 (as appraised by Munn's Diamond
Gallery, Ltd. on June 4, 2008);
Page8of15
e. Ladies' Jade and Diamond Ring $765.00 (as appraised by Munn's Diamond
Gallery, Ltd. on June 4, 2008);
f. Canon Camera $40.00 (as valued by Attorney Neary); and
g. Grandfather Clock $850.00 (as appraised by Ibis Appraisal Services on January
30, 2009).
5. Acknowledge and accept as accurate and true the claims of the Creditors as detailed in
this Agreement and agree to waive any objections to the value of said claims;
6. Acknowledge and affirm all actions taken by the Administrators and their agents and
attorneys in administering and distributing the Estates;
7. Understand and agree that any funds remaining in the escrow account at Scaringi &
Scaringi, P.C. at the conclusion of the administration of the Estates will be distributed to
the Creditors in the same percentages as detailed in Section VI, Paragraph 7g of this
Agreement;
8. Understand and agree that no distribution of funds will occur pursuant to Section VI of
this Agreement until this Agreement is filed to the docket of the Estate of Nancy A. Lego
(Cumberland County, Pennsylvania Estate File No. 21-2006-00594) and to the docket of
the Estate of Philip S. Lego (Cumberland County, Pennsylvania Estate File No. 21-2006-
00593), which filing shall occur only after all parties (and their personal representatives,
if necessary) have signed this Agreement before a notary public and returned said
Agreement to Attorney Scaringi;
9. Waive the filing of a formal account of the administration of the Estate of Nancy A.
Lego, with respect to the income and principal thereof, in any court which has
jurisdiction, in particular, the Orphans' Court Division of the Court of Common Pleas of
Cumberland County, Pennsylvania;
10. Waive the filing of a formal account of the administration of the Estate of Philip S. Lego,
with respect to the income and principal thereof, in any court which has jurisdiction, in
particular, the Orphans' Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania;
11. Warrant that we know of no additional outstanding and unsatisfied claims against the
Estates other than those listed in this Agreement and approve of the Proposed
Distribution as provided in Section VI of this Agreement;
12. Absolutely and irrevocably release and discharge the Administrators, their personal
representative, heirs, successors, and assigns, from any and all actions, liabilities, claims,
and demands, including specifically, but not limited to, liability arising in connection
with any mistake of fact or law, or negligent or careless act or omission by the
Administrators and/or their agents and attorneys, in connection with the administration
and distribution of assets shown in Section VI of this Agreement, without a formal court
ac:.ounting and adjudication;
13. Absolutely and irrevocably release and discharge any and all claims against the Estate of
Nancy A. Lego, and its Administrators;
Page 9 of 15
14. Absolutely and irrevocably release and discharge any and all claims against the Estate of
Philip S. Lego, and its Administrators;
15. Agree to refund to the Administrators such part of all of the share which has been or is
being distributed to us which -may at any time be determined to have been an erroneous
distribution to use regardless of the cause of such error, even if attributable to negligence;
16. Agree that any period of limitation of actions for collections for any erroneous
distribution to any of us shall commence only at such time as the Administrators have
obtained actual knowledge of such erroneous distribution and that in no event shall the
obligation to collect any erroneous distribution start earlier than the actual discovery
thereof by the Administrators;
17. With regard to any distributions of assets, which we have received, or will receive upon
the execution of this Agreement, agree to indemnify and hold harmless the
Administrators, their personal representatives, heirs, successors, and assigns from any
liability, loss, or expense (including by the Administrators as a result of the
administration of these Estates or distributions in accordance with this Agreement),
including, but not limited to, any liability for any federal estate tax, Pennsylvania
inheritance tax, or any other death taxes and federal, state, and local income taxes,
together with any interest and costs incidental thereto, relating in any way to the Estates
and also including, but not limited to, any assets received or payments or distributions
made by reason of any negligence or mistake of fact or law;
18. Understand that this Agreement may be signed in counterpart originals, all of which
together shall be deemed to constitute one original; and
19. Agree that this Agreement shall be governed by the laws of the Commonwealth of
Pennsylvania, specifically in Cumberland County.
THIS SPACE IS INTENTIONALLY BLANK
Page 10 of 15
IN WITNESS WHEREOF, we agree to be bound hereby:
Date: y " Z Z - Q
JOSE~-I J. LEGO,iCo-Adfn~i(lnistrator
(~-~ ~/_
Witness
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ~ a~ ~ .
~'
Personally appeared before me, the undersigned officer, this ~2 day of _,
200 ~' ,JOSEPH J. LEGO, known to me, or satisfactorily proven to be, the person whose name is
subscribed to the within instrument, and acknowledged that he executed the same for the purposes
therein contained.
IN WITNESS WHEREO , I have here to set m hand and seal.
(SEAL)
otary Public
My Com i+~ww.
NOTARIAL ifllL
AMANDA L H~IISSOp
StISOtlE11AN11A TW!! OMIPINN COU111tl
My Conwniaion ExAfne ,Wn 2, 201?
Date: ~ ~ Z 2 - o ~
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~,/G~~ ~ w~- 11
h.t/l
Personally appeared before me, the undersigned officer, this ~2 day of
200, DAVID A. LEGO, known to me, or satisfactorily proven to be, the person whose name is
subscribed to the within instrument, and acknowledged that he executed the same for the purposes
therein contained.
IN WITNESS WHEREOIF, I have hereunto set my hand-atid seal.
Notary Public
My Commission Expires:
NQTARML gE~
AMANDA l EA~R30N
Page 11 of 15 MANNATwP, O 1MN ,
My Commis:ion ExpNM ,iwi ?. 2012
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JO y P . LE O, Be iciary
Witness
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ~l.llP ~l,(,I~ .
Personally appeared before me, the undersigned officer, this LZ~ day of ~,
200 ~ ,JOSEPH J. LEGO, known to me, or satisfactorily proven to be, the person-whose namehose~nam-e is
subscribed to the within instrument, and acknowledged that he executed the same for the purposes
therein contained.
IN WITNESS WHERE F, I have ereulnto~jset my hand and seal.
l/"G ~~ (SEAL)
Date: ~- ZZ -v 9 ~r-~...._.~~
DAVID A. LEGO, i
Yr '
Witne
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ~~~"
Personally appeared before me, the undersigned officer, this ~~ da of
Y
200, DAVID A. LEGO, known to me, or satisfactorily proven to be, the person whose name is
subscribed to the within instrument, and acknowledged that he executed the same for the purposes
therein contained.
IN WITNESS WHEREOF, I have here to set my han eal.
(SEAL)
Notary Public
My Commission Ex fires:
NOTARIAL =EAL
AIAANOA l EIw~ON
NNrrry'~tlNe
tlNdIlENA1NIA T~ QAIMINN COINIIY
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Notary Public
My Commission Ezpires:
NOTARUL aEAL
AMANpA L E11HIt1ON
liUAOI~FIAM~1 TYYP OAU/IMN COtN111-
tiAy Commis:ton Exptm Jun 2, 2011
Page 12 of 15
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. SS:
COUNTY OF ~2~~~~L~r
Personally appeared before me, the undersigned officer, this to ~ day of-Lys--~'
200 9 HARRY CAIiNG, known to rne, or satisfactorily proven to be, the person whose name ~s
subscribed to the within instrument, and acknowledged that he executed the seine for the purposes
therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and seal.
(SEAL}
Notary Pu c
My Commission Expires: COMMONWEALTH OF PENNSYLVANIA
NOTARiAI SEAL
KAY L. C'JVULET, Notary Public
City of Harrisburg, Dauphin County
My Commission Expires March 19, 2010
Da o~~
JE D. SEIBERT, Counsel for Harry Cahng
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF -a~~ '
Personally appeared before rae, the undersigned officer, this~o ~/ day of C~~~
200 9 JEAN D. SEIBERT, known to me, or satisfactorily proven to be, the person whose name
is subscribed to the within instrument, and acknowledged that she executed the same far the
purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and seal.
(SEAL)
Notary blic
My Commission Expires:
ty17MMONWLAL7H O~ NENNSYLVANia
NOTARIAL SEAL,
KAY L. D'JVULET, Notary Public
City of i~arrisburg, Dauphin County
Page 13 of 15 M Commission Expires Marcb 19, 2010
Date: ~ ~ ~ S ~
COMMONWEALTH OF ; n
SS:
COUNTY OF _~ .
Personally appeared before me, the undersigned officer, this___[~~ day of ~,
200, KAY PARK, known to me, or satisfactorily proven to be, the person whose name is
subscribed to the within instrument, and acknowledged that she executed the same for the purposes
therein contained.
IN WITNESS WHEREOF, I have here to set my hand and seal.
- AL)
N a u lic
My omm><ssion Expires: ~~~ ~ ~ ~
_~=
NATHANIAL Z. TAYLOR
Notary Public
Commonwealth of Virginia
7091309
My Commission Expires Feb 28, 2011
THIS SPACE IS INTENTIONALLY BLANK
Page 14 of 15
4
COMMONWEALTH' OF PENNSYLVANIA
Notarial Seaf
Catherine A. VdlbrecM, Notary Public
Susquehama Twp., Dauphin County
My Commission E~ires June 10, 2011
Member, Pennsyw^^~~ ^ ~~ +ri:~tion of Notaries
THIS SPACE IS INTENTIONALLY BLANK
Date: ~ " f 3 - Z" ° ~ ~~°._._
THERESA IMES, Creditor
~,y„,ep~~n ~A e M Y i M
Witness
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~~
. SS:
Personally appeared before me, the undersigned ofFicer, this / ,3 f~ day of ~,
200 `~, THERESA IMES, known to me, or satisfactorily proven to be, the person whose name is
subscribed to the within instrument, and acknowledged that she executed the same for the purposes
therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and seal.
a. (SEAL)
N Public
My Commission Expires:
Page 15 of 15
Exhibit "A"
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
NO. 2006-00594
FIRST AND FINAL ACCOUNT OF
JOSEPH J. LEGO & DAVID A. LEGO, CO-ADMINISTRATORS
ESTATE OF NANCY A. LEGO
LATE OF MECHANICSBURG, CUMBERLAND COUNTY
Date of Death: June 28, 2006
Date of Co-Administrators Appointment: July 6, 2006
Date of First Complete Advertisement: July 31, 2006
Accounting for the period: June 29, 2006 to
September 19, 2007
Purpose of Account: the Co-Administrators offerthisAccountto acquaint interested
parties with the transactions that have occurred during the Administration.
It is important that the Account be carefully examined. Requests for additional
information, questions or objections can be discussed with:
Lawrence J. Neary, Esquire
108-112 Walnut Street
Harrisburg, PA 17101-1609
(717) 238-4798
Supreme Court I.D. No. 25827
SUMMARY OF ACCOUNT
Estate Probate Assets: (Schedule A) $279,007.58'
Estate Expenses: (Schedule B) $153,145.64
Net Estate for Distribution $125,861.94
Estate Claims Filed: (Schedule C) $266,000.00
Proposed Distribution (Schedule D)
1 Assets held by the Decedent in joint names with her spouse, Philip S. Lego (Estate No. 2006-
00593) have been administered within the Estate of Nancy A. Lego.
2
SCHEDULE A
ESTATE ASSETS:
Real Estate:
3 Edgewood Drive $150,000.00
Mechanicsburg, PA
Dolphin Beach Club $600.002
(Daytona Beach - FL timeshare)
Massanutten's Mountainside $3,000.003
Harrissonburg, VA -.timeshare
Total $153,600.00
Personal Property:
Primerica Life Insurance $100,767.12
Tax proration -reimbursement
(Settlement on 3 Edgewood Drive) $1,010.02
2003 Hyundai $9,400.00
Household possessions/vehicles -net proceeds $3,272.78
Bankruptcy Chapter 13 Payment -refund $1,226.00
Homeowner's Insurance -refund $85.00
Vehicle Insurance -refund $154.50
IRS Income Tax -refund $4,398.00
Members First -mortgage reimbursement $813.72
Montour Home Comfort -refund $1.241.54
Total $122,368.68
Income:
Interest Income - Wachovia Account
2006 $1,192.21
Interest 1/1/07 to 5/31/07 $1,169.15
Interest 1 /1 /07 to 8/31 /07 $677.54
Total $3,038.90
Total Estate Assets $279,007.58
z Timeshare to be transferred to Joseph J. Lego in partial payment of Administrator's
Commission.
s Timeshare has been listed for sale.
3
SCHEDULE B
ESTATE EXPENSES:
Buria! Expenses:
Musselman Funeral Home $6,097.40
Rolling Green Cemetery $1.195.00
Total $7,292.40
Administrative Expenses:
Register of Witls -probate fees $291.00
- Inheritance Tax Return filing $15.00
- Proof of Claim filing $10.00
-Inventory $15.00
- Supplemental Inventory $15.00
-Additional probate fees $100.00
- First and Final Account $150.00
- First and Final Account Advertising $80.00
Appraisal costs -timeshare unit $720.00
Mountain Villas -annual assessment $350.00
Dolphin Beach -annual assessment $356.89
Borough of Mechanicsburg-sewer $106.82
Cumberland County Law Journal $37.50
Carlisle Sentinel $57.62
Liberty Mutual -auto insurance $140.75
United Water $74.60
Culigan -water system $51.80
PP&L $359.29
Liberty Mutual -auto insurance $147.75
Borough of Mechanicsburg $106.82
Certified mail and notices $4.64
PP&L $98.76
United Water $16.77
Culigan -water system $35.07
Yard Maintenance -Amber Rexroth $490.00
Elmer Murray Auctions -advertising fees $1,440.00
PP&L $47.97
United Water $15.62
Real Estate Settlement Charges $6,509.29
Bank service charge $12.00
Total $11,855.96
4
~ '
Debts of Decedent:
Members First -mortgage payment
Members First -mortgage payoff
Members First -mortgage offsets
Total
Taxes and Tax Preparation:
Local Income Tax - 2006 -final return
PA Department of Revenue - 2006 -final return
Devaney & Co. -tax return preparation
Fiduciary Income Tax Return - PA
Devaney & Co. -tax return preparation.
Total
Fees and Commission:
Administrator's Commission
Joseph J. Lego
David A. Lego
Attorney's Fees -Lawrence J. Neary, Esq.
Partial Payment
Balance
Total
Reserve
Preparation & payment of 2007 Fiduciary
Income Tax Return
Timeshare Annual Assessment
Total
Total Estate Expenses
5
$929.13
$119,218.85
$3.115.30
$123,263.28
$113.00
$145.00
$285.00
$96.00
$295.00
$2, 000.00
$2, 000.00
$2, 500.00
$2.500.00
$934.00
$9,000.00
$400.00
$400.00
$800.00
$153,145.64
1 n
SCHEDULE C
ESTATE CLAIMS FILED:
Filing Date
Creditor
Amount of Claim
October 4, 2006 Harry Cahng
October 23, 2006 ~ Kay Park
February 7, 2007 Theresa Imes
Total of Estate Claims Filed:
$206,000.00
$50,000.00
$10.000.00.
$266,000.00
SCHEDULE D
PROPOSED DISTRIBUTION
Harry Cahng $96,913.69
Kay Park $23,913.77
Theresa Imes $5.034.48
Total
6
Percentage
OfTolal Claims
77%
19%
4%
100%
$125,861.94
VERIFICATION
Joseph J. Lego and David A. Lego, Co-Administrators of the Estate of Nancy A.
Lego, Deceased, hereby declare under oath that they have fully and faithfully discharged
the duties of their office; that the foregoing First and Final Account is true and correct and
fully discloses all significant transactions occurring during the accounting period; that all
taxes presently due from the Estate have been paid except the 2007 Fiduciary Tax
Returns; and that the grant of Letters Administration and the first complete advertisement
thereof occurred more than four months before the filing of the foregoing First and Final
Account.
This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating
to unsworn falsification to authorities.
Date:
Joseph J. Lego
Date:
David A. Lego
Exhibit "B"
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
NO. 2006-00593
FIRST AND FINAL ACCOUNT OF
JOSEPH J. LEGO & DAVID A. LEGO, CO-ADMINISTRATORS
ESTATE OF PHILIP S. LEGO
LATE OF MECHANICSBURG, CUMBERLAND COUNTY
Date of Death: June 28, 2006
Date of Co-Administrators Appointment: July 6, 2006
Date of First Complete Advertisement: July 31, 2006
Accounting for the period: June 29, 2006 to
September 19, 2007
Purpose ofAccount: the Co-Administrators offer this Account to acquaint interested
parties with the transactions that have occurred during the Administration.
It is important that the Account be carefully examined. Requests for additional
information, questions or objections can be discussed with:
Lawrence J. Neary, Esquire
108-112 Walnut Street
Harrisburg, PA 17101-1609
(717) 238-4798
Supreme Court I.D. No. 25827
SUMMARY OF ACCOUNT
Estate Probate Assets: (Schedule A) $9,606.78
Estate Expenses: (Schedule B) $9,606.78
Net Estate for Distribution $0.00
2
SCHEDULE A
ESTATE ASSETS:
1. Citizens Bank -checking acct. no. 6213378603 $1,258.97'
2. 1983 Ford Bronco -auction sale $275.00
3. Members First -savings acct. no. 230631-00 $143.272
4. Members First -checking acct. no. 230631-11 $2,972.032
5. ISG Steelton';LLC -vacation pay $1,752.65
6. Mittal ISG Steelton LLC -final paycheck $2,005.11
7. Comcast Cable -refund $59.03
8. Mittal -bonus $544.59
9. U.S. Savings Bond -redeemed $27.66
10. Express Scripts -refund $18.47
11. 1987 Toyota MR2 -auction sale (50%) $550.00
Total Estate Assets $9,606.783
1 Disbursement from Citizens was less than date of death value of $1,333.97 due to check
clearing post death.
z Offsets for post date of death mortgage payments are included in the Nancy A. Lego
accounting.
s Assets held by the Decedent in joint names with his spouse, Nancy A. Lego, have been
administered in her Estate docketed to no. 2006-00594.
3
SCHEDULE B
ESTATE EXPENSES:
Burial Expenses:
Musselman Funeral Home $5,905.00
Rolling Green Cemetery $1.195.00
Total $7,100.00
Administrative Expenses:
Register of Wills -probate fees $291.00
- Inheritance Tax Return filing -insolvent $15.00
- Inventory $15.00
Cumberland County Law Journal -advertisement $37.50
Carlisle Sentinel -advertisement $57.63
Misc. Estate Expenses $90.65'
Total $506.78
Fees and Commission:
Administrator's Commission
Joseph J. Lego
David A. Lego
Attorney's Fees -Lawrence J. Neary, Esq.
Total
Total Estate Expenses
$300.00'
$300.00'
$1,400.00'
$2,000.00
$9,606.78
1 These amounts are currently being held in escrow pending approval of the administration of
the Estate of Nancy A. Lego, Estate No. 2006-00594.
4
VERIFICATION
Joseph J. Lego and David A. Lego, Co-Administrators of the Estate of Philip S.
Lego, Deceased, hereby declare under oath that they have fully and faithfully discharged
the duties of their office; that the foregoing First and Final Account is true and correct and
fully discloses all significant transactions occurring during the accounting period; that all
taxes presently due from the Estate have been paid except the 2007 Fiduciary Tax
Returns; and that the grant of Letters Administration and the first complete advertisement
thereof occurred more than four months before the filing of the foregoing First and Final
Account.
This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating
to unsworn falsification to authorities.
Date:
Joseph J. Lego
Date:
David A. Lego
Exhibit "C"
~~ Small Business High Performance Mm
~+ 01 2000019169985 752 130 0 1.36 165,765
VvACHOPIA 00055808 ,*"''"*"`•"'••*"" SNGLP
-~-- I~~~III~~~I~~~1111~~~~~~1111~~~1
THE ESTATE OF_NANCY A LEGQ
JOSEPH J LEGO CO EXECUTOR CB
DAVID A LEGO CO EXECUTOR
~~~ C/0 L NEARY 108 - 112 WALNUT ST
HARRISBURG PA 17101
• Small Business High_Performance Mm. io~oii2oos tnru io~31i2oos
Account number: 2000019169985
Account owner(s): THE ESTATE OF NANCY A LEGO
__
JOSEPH J L.EGO C9 EXECUTOR
DAVID A LEGO CO EXECUTOR
Account Summary _ _
Opening balance 10/01
$131 487.13
Interest paid 94.70 +
Closing balance 10/31 $131,.581.83 -
Deposits and Other Credits
Date Amount Description
10/31 94.70 INTEREST FROM 10/01/2008 THROUGH 10/31/2008 '
Tofal $94.70
Interest _ _:
Number of days this statement period.. 31
Annual percentage yield earned 0.85% -
Interest earned this statement period $94.70
Interest paid this statement period $94.70
I' Interest paid this year- $1,193.20'
Daily Balance Summary
Dates Amount Dates Amount Dates Amount
10/31 ' 131,581.83....
EFFECTIVE DECEMBER 1, 2008, THE NON-WACHOt/!A ATM FEE FOR
-WITHDRAWALS, TRANSFERS AND BALANCE INQUIRIES AT A NON-WACHOVIA
ATM IN A FOREIGN COUNTRY WILL BE $5.00 EACH.
i
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 1 of 2
~~ Small Business High Performance Mm
~+ 02 2000019169985 752 130 0 136 165,166
WACHOVIA
Customer Service Information
For questions about your statement
or billing errors, contact us at: Phone number. Address
Business Checking, CheckCard & Loan Accounts 800-566-3862 WACHOVIA BANK, NATIONAL ASSOCIATION
TDD (For the Hearing Impaired) 800-835-7721 NC8502
Commercial Checking & Loan Accounts 800-222-3862 P O BOX 563966
CHARLOTTE NC 28256-3966
To Balance Your Account
1. Compare your account re ister to your account statement for List Outstanding C hecks and Wit hdrawals
unrecorded transactions such as ATM, CheckCard, Interest earned,
fees, etc.) Your new account register total should match the Ck. No. Amount - Ck. No. Amount
adjusted balance in line 6 below.
2. Write in the closing balance shown on the front of
account statement.
3. Write in any deposits you have made since the
date of this statement.
4. Add together amounts fisted above in steps 2 and 3.
5. In the section to the right, list and total all checks and
withdrawals that you have made that are not reported
on your account statement. Write in the total here.
6. Subtract the amount in line 5 from the amount in
line 4. This is your ad1usted balance and should
match the balance in Step 1 Total
In Case of Errors or Duestions About Your Electronic Transfers: Telephone us at 800-222-3862 or write to us at WACHOVIA BANK,
NATIONAL ASSOCIATION, NC8502, P O BOX 563966, CHARLOTTE NC 28256-3966, as soon as you can, if you think your statement or
receipt is wrong or if you need more information about a transfer on the statement or receipt. We must hear from you no later than 60
days after we sent you the FIRST statement on which the error or problem appeared.
1. Tell us your name and account number (if any).
2. Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe there is an error or why you
need more information.
3. TeU us the dollar amount of the suspected error.
We will investigate your complaint and will correct any error promptly. If we take more than 10 business days to do this, we will credit
your account for the amount you think is in error. You will have use of the money during the time it takes us to complete our investigation.
WACHOVIA BANK, N.A. IS MEMBER FDIC
WACHOVtA BANK, N.A. , HARRISBURG CAPITOL page 2 of 2
Exhibit "D"
Escrow Account Ledger `..~~,~- ~ •=~~L~-~ ,~"~- -~
Ttv ~c+ ~~ rn?I~ `"
DATE '~~.
MEMO
RECD '
DISB.
B:~RLANCE
.s ~~>
r _
~. ~ ~ ~ ~ a s~ . ~-LI
a ~1 ~a~ ~G~,1,.;,.. ,[1 ~~~ ~l~~~r a ~ E o .`t3
~ ~-+--~-r•~ttw~ -twc.r•+,t.~-~~ ~ 1 me S ~ ~y7~nt^q ~ ~1 C) f ,~ J~ • 'I~3
/b ~ 6 ~{ Lp c~l~~ ~~~ ~ .~' ~ ~.`7...3
Escrow Account"Ledger L~~, ~`S~'t~s
_ fJ .~
Trust Funds
DATE MEMO RECD DISB. BALANCE
~ ~ ' Ci, L~~r Muv+~ ~..,:~'~~•hs ~~. ~i:~5 /y~l-D ) L ~ ,j~ C'j
~-
'
`~ .~ ~~2~
~ ~ ~ ~ - ~ ~'~ i~ v~ fir' . ~Y
~~ ;~ i~, 4 b ~~ f ~V J . Le-c,~ ~17CG C~r~ ~~
~~, .~~ i~ l5' ~~' ~
~ rt
~~ ~ ~~ s ~ ~ ~~ 3 >'ti ~! yc>
,,t ~ ~ I _ 1ti.~3Nu,,..~- _ ;3'~' 753 ~ 3(; ~ . ~,~
" pISB BALANCE
Trust Funds
rcount-hedger RE,C-p
Escrow A -. ~,~~ ~ w, ~~ ~ .~~ ~.
.~ MEMO- ~ ~~~, ~~ . S
ppTE ~` .:s 3 ~ ~
~ ~ n ;.mss, =-~'~""'~ ~~,_ j ~7 ~=~ . ~ _ ~ . ~
~ C i l ~''~ ~ ~~~t ~ ~ ~~' ;, '~ ~ * rte'" ~ `,i ~, ~ ~`t :1
.~ s
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Exhibit "E"
Small Business High Performance Mm
01 2000019169985 752 130 0 136 64,189
NTACHOVIA
00023094 01 AV 0.324 Ol 5DGS 88
I~~~III~~~I~~~II~~~IIII~~~I~I~~~~Il~~I~~II~~~I~~II~~~~II~~II~I
~~ THE ESTATE OF NANGY A LEGO
~~ JOSEPH J LEGO CO EXECUTOR CB
~~ DAVID A LEGO CO EXECUTOR
~~ 2000 LINGLESTOWN RD STE 106
HARRISBURG PA 17110-9347
Small Business High Performance Mm
Account number: 2000019169985
Account owner(s): THE ESTATE OF NANCY A LEGO
JOSEPH J LEGO CO EXECUTOR
DAVID A LEGO CO EXECUTOR
Account Summary
Opening balance 11/01 $f 31,581.83
Interest paid 85.59 +
Closing balance 11/28 $131,667.42
Deposits and Other Credits
Date Amount Description
11/28 85.59 INTEREST FROM 11/01/2008 THROUGH 11/28/2008
ota 85.59
Interest
Number of days this statement period
Annual percentage yield earned
Interest earned this statement period
Interest paid this statement period
interest paid this year
Daily Balance Summary
Dates Amount
11128 131,667.42
28
0.85%
$85.59
$85.59
$1,278.79
11 /01 /2008 th ru 11 /28/2008
Dates Amount Dates Amount
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 1 of 2
~, Small Business High Performance Mm
~`
02 2000019169985 752 130 0 136 64,190
v~ACHOVIA
Customer Service Information
For questions about your statement
or billing errors, contact us aL• Phone number Address
Business Checking, CheckCard & Loan Accounts 800-566-3862 WACHOVIA BANK, NATIONAL ASSOCIATION
TDD (For the Hearing Impaired) 800-835-7721 NC8502
Commercial Checking & Loan Accounts 800-222-3862 P O BOX 563966
CHARLOTTE NC 28256-3966
To Balance Your Account
1. Compare your account register to your account statement for Lis t Outstanding C hecks and Wit hdrawals
unrecorded transactions (such as ATM, CheckCard, Interest earned,
fees, etc.) Your new account register total should match the Ck. No. Amount Ck. No. Amount
adjusted balance in line 6 below.
2. Write in the closing balance shown on the front of
account statement.
3. Write in any deposits you have made since the
date of this statement.
4. Add together amounts listed above in steps 2 and 3.
5. In the section to the right, list and total all checks and
withdrawals that you have made that are not reported
on your account statement. Write in the total here.
6. Subtract the amount in line 5 from the amount in
line 4. This is your adjusted balance and should
~
match the balance in
tep 1 Total
In Case of Errors or Questions About Your Electronic Transfers: Telephone us at 800-222-3862 or write to us at WACHOVIA BANK,
NATIONAL ASSOCIATION, NC8502, P O BOX 563966, CHARLOTTE NC 28256-3966, as soon as you can, if you think your statement or
receipt is wrong or if you need more information about a transfer on the statement or receipt. We must hear from you no later than 60
days after we sent you the FIRST statement on which the error or problem appeared.
i . Tell us your name and account number (if .any).
2. Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe there is an error or why you
need more information.
3. Tell us the dollar amount of the suspected error.
We will investigate your complaint and will correct any error promptly: If we take more than 10 business days to do this, we will credit
your account for the amount you think is in error. You will have use of the money during the time ft takes us to complete our investigation.
WACHOVIA BANK, N.A. IS MEMBER FDIC
L~
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 2 of 2
Small Business High Performance Mm
01 2000019169985 752 130 0 136 63,464
N~ACHOVIA
00022660 01 AV 0.324 01 5DGS 75
I...III~~~I~~~ll~~~lili~~~l~l~~~~ll~~l~~ll~~~l~~ll~~~~ll~~ll~
THE ESTATE OF NANCY A LEGO
JOSEPH J LEGO CO EXECUTOR
DAVID A LEGO CO EXECUTOR
2000 LINGLESTOWN RD STE 106
HARRISBURG PA 17110-9347
CB
Small Business High Performance Mm 11 /29/2008 thru 12/31 /2008
Account number: 2000019169985
Account owner(s): THE ESTATE OF NANCY A LEGO ~_
JOSEPH J LEGO CO EXECUTOR
DAVID A LEGO CO EXECUTOR
_
Account Summar ~_
y
Opening balance 11/29 $131,667.42
Interest paid 90.40 + =
Checks 3,500.00 - C
Other withdrawals and service fees 8.00 - _ ~_
Closing balance 12/31 $128,249.82 ="
Deposits and Other Credits
Date Amount Description
1'2/31 90.40 INTEREST FROM 11/29/2008 THROUGH 12/31/2008
ota .4
Interest
Number of days this statement period
Annual percentage yield earned 33
0.77%
Interest earned this statement period $90.40
Interest paid this statement period $90.40
Interest paid this year $1,369.19
Checks
1lumber Amount oosf~ Number Amount ~s~ed Number Amount posi~~
1001 3,500.00 12/23 ota ,5 .00
Other Withdrawals and Service Fees
r
Date Amount Description
17J02 8.00 AUTOMATED DEBIT DELUXE CHECK CHECK/ACC.
CO. ID. 1410216800 081202 CCD
MISC
ota .00
VYACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 1 of 3
~~ Small Business High Performance Mm
~~~~ 02 2000019169985 752130 0 136 63,465
1~ACHOVIA
Daily Balance Summary
Dates Amount Dates Amount Dates Amount
12/02 131,659.42 12/23 128,159.42 12/31 128,249.82
L
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 2 of 3
"~!z
i~ACHOVIA
Small Business High Performance Mm
03 2000019169985. 752 130 0 136 63,466
Customer Service Information
For questions about your statement
or billing errors, contact us at: Phone number Address
Business Checking, CheckCard & Loan Accounts 800-566-3862 WACHOVIA BANK, NATIONAL ASSOCIATION
TDD (For the Hearing Impaired) 800-835-7721 NC8502
Commercial Checking & Loan Accounts 800-222-3862 P O BOX 563966
CHARLOTTE NC 28256-3966
To Balance Your Account
1. Compare your account re ister to your account statement for Lis t Outstanding C hecks and Wit hdrawals
unrecorded transactions such as ATM, CheckCard, Interest earned,
fees, etc.) Your new account register total should match the Ck. No. Amount Ck. No. Amount
adjusted balance in line 6 below.
2. Write in the closing balance shown on the front of
account statement.
3. Write in any deposits you have made since the
date of this statement.
4. Add together amounts listed above in steps 2 and 3.
5. In the section to the right, list and total all checks and
withdrawals that you have made that are not reported
on your account statement. Write in the total here.
6. Subtract the amount in line 5 from the amount in
line 4. This is your adjusted balance and should
~
match the balance in
tep 1 Total
In Case of Errors or Questions About Your Electronic Transfers: Telephone us at 800-222-3862 or write to us at WACHOVIA BANK,
NATIONAL ASSOCIATION, NC8502, P O BOX 563966, CHARLOTTE NC 28256-3966, as soon as you can, if you think your statement or
receipt is wrong or if you need more information about a transfer on the statement or receipt. We must hear from you no later than 60
days after we sent you the FIRST statement on which the error or problem appeared.
1. Tell us your name and account number {if any).
2. Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe there is an error or why you
need more information.
3. Tell us the dollar amount of the suspected error.
We will investigate your complaint and will correct any error prompt)y. If we take more than 10 business days to do this, we will credit
your account for the amount you think is in error. You will have use of the money during the time it takes us to complete our investigation.
WACHOVIA BANK, N.A. IS MEMBER FDIC
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 3 of 3
I -
.~
Small Business High Performance Mrn
,
~
~
i
01 2000019169985 752 130 0 136 57,974
'1TAlCHOVIA I
00020655 01 AV 0.324 Ol 5DGS 69 ~,
.- L~JII~~~I~~~II~~JIIL~JJ~~~~IL~I~~II~~~L~lI~~~~II~JI~I
~~ THE ESTATE OF NANCY A LEGO i
,,~ JOSEPH J..LEGD CO EXECUTDR CB _ ~
DAVID A LEGO .CO EXECUTOR _
,
~~~ 2000 LINGLESTDWN RD STE 106
HARRISBURG PA 17110-9347
Small Business High Performance Mm iioii2oo9 tnru ii3oi2oos
Account number: 200001.9169985
_ _.
Account owner(s): THE ESTATE OF NANCY A LEGO
JOSEPH J LEGO CO EXECUTOR =
DAVID A LEGO CO EXECUTOR _
~.p .,
Account Summary. _
.
~~
=-
Opening balance 1/01 $128 249.82
Interest paid 52.37+ ~.
Checks 962.88 _
.
Closing balance l/34 $127,339.31
Deposits and Other Credits
bate Amount Description ~ _
t/30 52.37 INTEREST FROM 01/01/2009 THROUGH 01/30/2009 N
' otal $52.37 W
0
~~
Interest 0
U
0
„
Number of days this statement period 30 U
Annual percentage yield earned 0.50% °'
Interest earned this statement eriod $52.37
Interest paid this statement pe trod $52:37
Interest paid this year $52.37 z
z
Checks Z
Number Amount po rBd Number Amount- p ~st~ ~IVumber Amount - posfed z
1002 962.88 1 /05 Tota 982.88 z
z
z
z
Daily Balance Summary. z
Z ,
Dates Amount Dates Amount Dates
-< Amount z
z '
`: 1 /05 127,286.94 1 /30 127,339.31
g!
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 1 of 2
.~ Small Business High Performance Mm
_~ 02 2000019169985 752 130 0 136 57,975
WACHOVIA
__
Customer Service Information
For questions about your statement
or billing-errors, contact us at: Phone number ..Address
Business Checking, CheckCard ~ Loan Accounts 800-566-3862 11VACHOVIA BANK, NATIONAL ASSOCIATION
TDD (For the Hearing Impaired) 800-835-7721 NC8502
Commercial Checking & Loan Accounts 800-222-3862. P O BOX 563966 .:-
CHARLOTTE NC 28256-3966
To Balance Your Account
i. Compare your account re islet to your account taterrtent for Lis t Outstanding C hecks and Wit hdrawals
unrecordedtransactions such as ATM, CheckCard, Interest earned,
fees, etc.) Your hew account register total should match the Ck. No. Amount Ck. No. Amount
adjusted balance in tine 6 below.
2. Write in the closing balance shown on the front of
account statement.
3. Write in any deposits you have made since the
date of this statement.
4. Add together amounts listed above in steps 2 and 3.
5. In the section to the right, list and total all checks and
withdrawals that you have made that are not reported
on your account statement. Write in the total here.
6. Subtract the amount in line 5 from the amount in
line 4. This is your ad"usted balance and should
~
match the balance in
tep 1 Total
In Case of Errors or Questions .About Your Electronic Transfers: Telephone us at 800-222-3862 or write to us at WACHOVIA BANK,
NATIONAL ASSOCIATION, NC8502, P O BOX 563966, CHARLOTTE NC 28256-3966, as soon as you can, if you think your statement or
receipt is wrong or if you need more information about a transfer on-the statement or receipt. We must hear from you no later than 60
days after we sent you the FIRST statement on which the error or problem appeared.
1. Tell us your name and account number (if any).
2. Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe there is an error or why you
need more information.
3. Tell us the dollar amount of the suspected error.
We will investigate your complaint and wilt correct any error promptly. If we take mare than 10 business days to do this, we will credit
your account for the amount you think is in error. You will have use of the money during-the time it takes us to complete our investigation.
WACHOVIA BANK, N.A. IS MEMBER FDIC
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 2 of 2
:~+ , Small :Business High Performance Mm
01 2000019169985 752 130 0 136 61,855
1rACHOVIA
022355 01 AV 0.324 01 5DGS 78
i,,,iii,,,i,,,ii,,i~i~,,,i,i.,,,ii„i„ii,,,i„i~,„,n.~n,i
THE ESTATE OF NANCY A 1,E60
JOSEPH J LE60 CO EXECUTOR. CB
DAVID A LE60 CO EXECUTOR
2000 LINGLESTOWN RD STE 106
HARRISBURS PA 171T0-9347
Small Business High. Performance Mm 1 i31 i2oo9 thru 2/27~2oos
Account number: 2000019169985
Account owner{s): THE ESTATE OF NANCY A LEGO
JOSEPH J LEGO CO EXECUTQR
DAVID A LEGO CO EXECUTOR
Account Summa
Opening balance 1/3t - $127,339.31
Interest paid 48.85
Closing balance Z/27 $127,388.16
Deposits and Other Credits
Date Anaunt Description
2/27 48.85 INTEREST I=RON 01/31/2009 THROUGH 02/27/2009
ota
Interest
Number of days this statement period
Annual percentage yield earned 28
0.50%a
Interest earned this statement period
Interest paid this statement period -
Interest paid this year $48.85
- $48.85
$101.22
Daily Balance Summary
Dates Arnvunt
,.. _ ,
Dates Amount Dates Amount
2/27 127,388.16
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 1 of 2
Customer Service Ia€orlmation
For questions about your statement
or billing. errors, contact us et: Phone number Address
Business Checking, CheckCard & Loan. Accounts 800-566-3862 - WACHOVIA BANK, NATIONAL ASSOCIATION
TDD (for the Hearing Impaired) 800-835-7721 NC8502<
Commercial Checking & Loan Accounts 800-222-3862 P O SOX 563966
CHARLOTTE NC 28256-3966
To Balance Your Account
1. Compare. your account star to your account statement for Lfst Outstanding C hecks and Wit hdrawals:
unrecordedtransactions~such as ATM, GheckCard, Interest earned,
tees, etc.} Your new account registertotal should match the Ck. No Amount- Ck. No. Amount
adjusted ante in line 6 below.
'
2. Write in the closing balance shown on the front`of
aoeount statement.
3. Write in any deposits you have made since the
date of this statement.....
4. Add together amounts fisted above fn steps 2 and 3.
5. In the section to the right,: list and total alt checks and
withdrawals that-you have made that are not reported
on your account statement: Write in the otal here.
6. Subtract the amountin line 5 from the amount in
line 4. This is your adiusted balance and should
match the balance in tap 1 Total
In Case of Errors or Ouestfa~s About `Your Electronic Transfers: Telephone us at 800-222-3862 or write to us at WACHOVIA BANK,
NATIONAL ASSOCtATiON, fVC8502, P O BOX 563966, CHARLOTTE NC 28256-3966, as soon as you eau, if you think your statement or
receipt is wrong or if you need more information about a trans#er on the statement or receipt. We must hear from you no later than 60
days after we sent. you the FIRST statement on which the error or problem appeared;
1. TeA us your name and account number (if any).
2. Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe there is an error orwhy you
need more information.
3. Tell us the dollar amount of the suspected error.
We will investigate your complaint and will correct any error prompfty, If we take mare than 10 business days to do this, we wilt credit
your account for the amount you think is in error. You will have use of the money during the time it takes us to armplete our investigation.
WACHOVIA BANK, N.A. IS MEMBER FDIC -
L_
WACHOVIA BANK, N.A. , HARRISBURG CAPITOL page 2 of 2
Exhibit "F"
. MUNN'S
diamond gallery
ESTATE APPRAISAL INFORMATION
The enclosed appraisals are ESTATE APPRAISALS. Estate appraisals
are formal evaluations that are used only when an estate is being settled
and a fair market value determination is needed for tax purposes.
Fair Market Value is a term that is reflective of an item's current condition
and demand in a second-hand market, resulting in a value considerably
lower than the item's purchase price. Fair Market Values differ from the
more common Insurance Replacement Values which are used to insure
and/or replace items with like kind and quality at an average retail price.
*Estate appraisal values should not be
used for insurance purposes.
The Federal Trade Commission defines Fair Market Value as; The price
at which a j ewelry item would change hands between a willing buyer
and a willing seller, neither being under any compulsion to buy or sell
the item, and both having reasonable knowledge of the relevant facts.
Note that all jewelry appraisal determinations are limited to the extent
that stone settings and mounting characteristics many times obstruct the 1203 Market Street
access needed to obtain exact carat weight estimations and quality Lemoyne, PA 17043
gradings.
~p~~aigaC
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
NAME
Estate of Nancy Lego
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
DESCRIPTION ' APPRAISED VALUE
Item for Estate Appraisal: Diamond Engagement Style Ring:
Consisting of a round diamond major stone and eight diamond minor stones;
Major Stone:. (I)Round Shape Diamond:
Measure: 5:9 s 3.4rnm
Carat Weight: '.85 ct
Quality: VSI2 Clarity/GH Color
Minor Stones: (8) Baguette cut diamonds:
Carat Wcight: *.40 tw.
Quality: SII-VSI2 ClaritylGH Color
Mounting: 14k yellow gold, high-polish, six prong white gold stone setting.
Metal wgt 2.7 dwt
Finger size: 5
Total Diamond Carat Weight: * ].25 cttw.
Fair Market Value of This Item ..........
*Carat weight is estimated by volumetric formula based on measurement. No
stone removal: Graded as mounting permits. Gold Base: ~879oz
$ 1,325.00
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to
any action that be taken on the basis of this Appraisal.
~- y a ~
APPRA ER DATE
FomNt MDG-OB
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
NAME
Estate of Nancy Lego
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
-_ DESCRIPT-ON ' APPRAIS® VALUE
ltem for Estate Appraieal• Diamond Engagement Style Ring:
Consisting of around diamond major stone and eight diamond minor stones;
Major Starve: (l)Round Shape Diamond:
Measure: 5.9 x 3.9nuri
Carat Weight: ".SS ct
Quality: VS12 Clarity/GH Color
Minor Stones: j8)Ba~uette cut diamonds:
Carat Weight:. ".40 tw.
.Quality: SII-VSI2 Clarity/GId Color
Mouatiug: l4l yellow gold, high-polish, six prong white gold stone setting
Metal wgt: 2.7 dwt
ginger size. ' S '~~
Total Diamond Carat Weight: * l25 cttw.
Rair Market Va{ue of`I'his Item .....................
'Carat weight is estimated by volumetric formula based on measurement No
stone rcnwval. C`7rttded as mounting permits. Gold Base: S879oz
S 1,325.00
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to
any action that be taken on the basis of this Appraisal.
~- y a ~
APP ER DATE
Forma MDG-0B
DSCN5490.JPG 0000/00/00 00:00:00
IVIU N N'S
.diamond ga lery
17/14 AA~rlrnt CtrAat
DSCN5492.JPG 0000/00/00 00:00
~~~raigal
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
{717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
NAME
Estate of Nancy Lego
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
DESCRIPTION I APPRAISED VALUE
Item for Estate Appraisal:
Consisting of a nugget style design;
Yellow gold bracelet:
Mounting: 14k yellow gold, nugget texture, solid ]in}s, 7 '/~ inches length.
Meta] wgt. 11.5 grams
Fair Market V"slue of This Item .....................
Item for Estate Appraisal:
Nugget style design;
Yellow gold necklace:
Mounting: 34k yellow gold, nugget texture, solid links, l6 h inches length.
Metal wgt. 262 grams
Fair Market Value of This hero .......................
Gold Market Base: ~ 899_DO (T)oz
S 130.00
S 265.(10
The foregoing Appraisal is ade with the understanding that the Appraiser assumes no liability with respect to
any action that may non the basis of this Appraisal.
~~~~ ~ y ~~
APPRAISER DATE
FormN MDCa-08
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
Estate of Nancy Lego
NAME _
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT. agree to purchase or replace the
articles.
DESCRIPTION I APPRALSED VALUE
Item for Estate Appraisal:
Consisting of a nugget style design;
Yellow gold bracelet:
Meunting; 14k yellow gold, nugget ttxture, solid links, 7 'h inches length.
Me#al wgk l 1.5 grams
Fair Market Value of Thin Item .....................
Item for ~sh-te AppraisaL• Yellow gold nec]clace:
Nugget style design;
Mauntiag: "Y4k ~+ellow gold, nugget texture, solid lin3cs, 15'/z inches length.
Metal Wgt; 26.2 grams
Fair Market Value of This ltcm .......................
Gold Markd Base: S 879.00 (T)oz.
S 130.00
S 255.00
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to
any action that may be tak `n on the basis of this Appraisal.
y e~
APPRAISER DATE
FortnB MDG-08
l
DSCN5494.JPG 0000/00/00 00:00:00
~ DSCN54
~~~raigai
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
Estate of Nancy Lego
NAME
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
- D6SC'RIP'270N
Item Ior Estate Appraisal: Lady's Pearl and Diilmond Ring:
~, Consisting of a Tahitian Pearl major stone and twenty-two diamond minor. stones;
MajorStone: (1)Tahitianblarlcpearl:
.Measure: l~mm half drilled.
Quality: Medium grey, B quality luster and surface clarity
Minor Stones: (20) Round shape diamonds: graduated sizes:
~Measuie: ~1.2 #o I.Smm diameter
CaratWeight: *.23 tw.
Quality: Il-I2 Clarity/JK Color
..
Mnor Stones: ~2)ltound shape diamonds:
Carat: _ .03 ct each Qaality: 11-]K
,.Mounting: l~k yellow gold, high-polish,
Metal wgt. 8.0 dwt.
Finger size: 6 3/,
Total Carat Weigtrt: *.29 ctiw.
:~~
• Fur Market Valae ofTtris Item .....................
*Carat weight is estimated by volumetric formula based on measurement. No
stone removal. t3raded as mounting permits. Gold Base: S879oz.
APYRAIS® VALC3E
S 650.00
The foregoing Appraisal ' made with the understanding that the Appraiser assumes no liability with respect to
any action that ma en on the basis of this Appraisal.
;1'
~ ~- ~ ~~
I APPRAISER DATE
FamN MDO-08
- ~~l~l~algd~
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
NAME -
ADDRESS Estate of Nancy Lego
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
. D8SC1lv7PT10N APPRAI6ED VALUE
Item fur Estate Appritiaal. [.ady'r Pearl and Diamond Ming:
Consistingbf aTahitian Pearl major ,stone and twenty-two diamond minor stones;
Major.Stnee: (IjTahitian bittek pearl;
Measure::.:.14mm halfdriilad.
t~juality: . Medium grey, B quality luster and surface clarity
Minor Stonea:.{ZOj Round shape diaiUonds: graduated sizes:
McBSUre: l.2 to }:Stnm diameter -
Carat Weight ";23 tw.
Quality:. I1-12 Glarity~.1K Color
lvlinor Stories: j2jRnund shape diamonds:
Carat: .03 ct each Quality: ll-JK
Mounting::l4kyellow gold, high-polish,
Mcrae wgt 8.D dwt-
finger sizcr b'/4
Totsl CrrRt Weight: *,29 cttr-•.
Fsir Market Value of This Item ..................... S 65Q.00
*Carai weight iS estimatetlby valumetrie faimula based on measurement. No
stone reanaxal. Graded as maunting permits ~'iold Basa_ 5879oz.
The foregoing Appraisal ~ made with the understanding that the Appraiser assumes no liability with respect to
any action that ma en on the basis of this Appraisal.
e- ~ o~
APPRALSER DATE
FormN MDG-OB
~~ ~ - MUNN'S
diamond g-allery
DSCN5486.JPG 0000/00/00 00:00:00
-~
'4
;.tr,
1203 Market Streef
Lemoyne, PA 17043
x<~ ..
(717)-~ ,~ -
FaX (717)-7
1-877-DI; O
_~: __.
www.m
:.. -
- ~p~~aigal
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of aU descriptions.
We herewith certify that we have this day carefully examined the following listed and described
articles, the property of:
Estate of Nancy Lego
NAME
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
DFSCRIPTION + APPRALSED VALUE
Item for Estate Appraisal: Lady's .lade and Diamond Ring:
Consisting of a Jade major stone and:twenty-eight diamond minor stones;
Major Stone: (1)Oval Cabochon Jade'
Measure: I 1 x 8mm Quality: light green, B grade
.Minor Stones: (12) Round shape diamonds:
Carat Weight: •.27 tv/.
Quality: SIl Clarity/GH Color:
Minor Stones:. {16)Baguette shape diarnr3nds:
Carat: •.96 ct each .Quality:. SI1/GH
Mounting: 18k white gold, high-polish,.
.Metal wgt. 3:9 dwt.
Finger size: 5 '/.
Total Aiamond CaratWe'tght: *I.23 cttw.
Fair M,arkrt Valne or This Item. .....................
"Carat weight is estimated by volumetric formula. based on measurement. No
Stone rempval. Graded as rnoenting~petmits. Gold tease: S879oz.
S 765.00
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to
any action that may be non the asis of this Appraisal.
~- / o~
APPRAISER DATE
Formic MDG08
~~l~l~algdY
MUNN'S DIAMOND GALLERY, LTD.
Leading in Diamond Styles
1203 Market Street
LEMOYNE, PENNSYLVANIA 17043
(717) 761-8310
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions.
We herewith certify that we have this day cazefully examined the following listed and described
articles, the prope~;+s~te of Nancy Lego
NAME
ADDRESS
We estimate the value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
D6~IFTION APP~AL9LD YALT3E
Items fior ate AppraiaaL• Lady's Jade a»d Diamond Ring:
Coct~isEingnfa Jade mtsjor stone and Twenty-eight diamond minor stones;
Ma,~or 5iorte: {1)C?val Cabochon Iade:
Mea9iQe' l l x $mm Quality: light green, B grade
talinor 5tonas: X12) Round shape diamonds:
Carat Weight: ~.2? vt:
Quatiry: ~Il Clarity/GH Color
Mirror States: (I6)Baguette shaQe diamonds:
Carat:' *:96 ct each Quality: SIl/GH
I~IDllntlh$: 1 g1C White gold, high-pDl1Sl1,
~lt~al wgt. 39 dw+t.
..Finger size: 5'/,
Tonal Diamond Csr~t'Weight_ t I.23 cYtw.
..:Fair Market Valet of This Item .... ................. ~ 765.{)0
*i',aYal weight is°cstimated by volumetric formula based on measuremcvt No
stc=#~C ~mavBl.. Graders as mout3ting permits. Gold Base: S879o2.
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to
any action that may be non the asis of this Appraisal.
G, ~/_ a,~
APPRAISER DATE
FormM MDG-0a
DSCN5489.JPG 0000/00/00 00:00:00
1203 Market Street
Lemoyne, PA 17043
A` , t -
(7.17)-
Fax (Z17)-7, ,a
~" 1-877-DI _ O
-~
~ ~'
_~, '"'
ESTATE APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
Philip & Nancy Lego, deceased
Date of Death: June 28, 2006
for:
Joseph Lego, Executor,
David, Lego Executor
Scaringi & Scaringi
2000 Linglestown Rd.
Suite 106
Harrisburg, PA 17110
AS OF:
d.o.d. June 28, 2006
Reported on January 29, 2009
BY:
~I~is A raisa~
~~
~~ Services
r¢SN. HaNOVerS~
P.O. Box2¢
Carls~e PA r7or3
(717) 243 3474
tnfo@ibYSapp.+raisals.cnm
www.ibrsappraisals.cnm
TABLE OF CONTENTS
Table of Contents 2
Appraisal Certificate 3
Appraisal Summary 4
Photograph & CD-ROM Instructions 5
Personal Property Listing 6
Appraisal Summary (Copy) 7
References 8
Privacy Notice 9
Statement of Qualifications 10
Assumptions and Limiting Conditions i 1
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the estate appraisal of the personal property of
Philip & Nancy Lego, deceased, I have personally and physically inspected the listed
personal property currently located at 96 Konhaus Rd, Mechanicsburg, PA 17050. The
personal property was appraised to determine the FAIR MARKET VALUE, AS OF
d.o.d. June 28, 2006 & reported on January 29, 2009. The date of inspection was January
2b, 2009.
The information and values contained in this report are based upon zny experience as an
appraiser and other reliable sources. The personal property was found to be in
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 salabilit3~ factors.
Ibis Ay~y~yaisa~
DiYet:to~v
~rvices
A~~ss L one i C.A.
~~
APPRAISAL SUMMARY
It is in my opinion, that as of d.o.d June 28, 2006, the Fair Market Value of the personal
property of Philip & Nancy Lego, deceased:
(Eight Hundred Fifly Dollars and Zero Cents)
($850.00)
(.~ ~~ z6is A~a~raisa~
D~rectoy
Tlie report must be read iu its entirety. The Appraisal Summary ONLY is
not the appraisal report.
~ '
Photograph and CD-ROM Instructions
Ibis Appraisal Services ltas provided you with a CD-ROM that houses all of the digital
photographs of all of the items appraised. The CD-ROM also contains a saved copy of
the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal
report or kept off-site, such as a safety deposit box.
The photographs are saved in the JPEG picture format, meaning that all of the file names
end with a ".JPG".
The file names correspond to the written appraisal report's Corresponding Photograph
File that is included at the end of each item appraised.
Getting started with your CD-ROM
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 "Look in" Menu. Common Drives are: A Drive {floppy disc drive), the C
Drive {hard disc drive), the D Drive (CD-ROM Drive}, and the E Drive (sometimes
CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
Personal Property Listing
1 ~, , ;; Tall Case Clock. Modern cherry finish twentieth century $850.00
~'~ tall case kit curio floor clock. Maker: Howard Miller-type
with an Urgos, Western Germany movement. Howard
Miller purchased Urgos Uhrenfabrik Schwenningen
movement company. Clock similar, but smaller than the
modern Howard Miller Majestic II curio floor clock.
_ _ Multiple chimes: Westminster, St. Michael, Whittington &
Silent. Rotating moon face. 83" tall, 33" wide, 32" deep.
Corresponding Digital Photograph File: img 004b &
img 0047 jpg
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Total 5850.00
c
APPRAISAL SUMMARY (COPY)
It is in my opinion, that as of d.o.d June 28, 200b, the Fair Market Value of the personal
property of Philip & Nancy Lego, deceased:
(Eight Hundred Fifty Dollars and Zero Cents)
($850.00)
~„~ Ibis Appraisal
Director
T/te report must be read in its entirety. The Appraisal Summary ONLY is
not the appraisal report.
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Appraisal References
Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440.215-393-3003.
http://www.alderferfinearts.com!
Clockwav.
http://www.clockway.com/mm5/merchant.mvc?Screen=PROD&Store_Code=C&Product
Code-CHM610F940
Conestoga Auction Companv. Inc. 768 Graystone Rd. Manheim, PA 17545.717-898-
7284. http://www.conestvgaauction.com/auctions/
Craig s List.
http://dallas.craigslist.org/indf/fuo/977036738.1rtm1
http://jxn.craigslisE.org/clt/9816] 5583.html
http://miami.craigslist.org/pbc/fuo/990151133.htm1
eBay. http:/lwww.ebay.com
Elmer Murray Auctions. Richard P. Murray. 717-790-2240.
http://www.richardmurryauctioneer. com/
Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007.717-258-6222.
Grandfather Clock Companv. http:!/www.grandfatherclockscompany.com/howard-
miller-majestic-2-curio-tall-clack-G 10-939.html
Hershey Dan Auctioneering, Service. 3 Brown Rd. Shippensburg, PA 17257. 717-532-
4647.
Hess Auctions. John M. Hess Auction Service, Inc. 1667 Cider Press Road Manheim, PA
17545.717-664-5238. http://www.hess-auction.com/
Howard Miller. http:l/www.howardmiller.com/Product/Details.aspx?StyleID=1054
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
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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 personal information. As professionals, we understand that your privacy
is very important to you and are pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as
"nonpublic personal information" about you. This information is used to facilitate the
services that we provide to you and may include the information provided to us by you
dixectly 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 as
required by law. By way of example, a necessary disclosure would be to our uidependent
contractors, and in certain situations, to unrelated third party consultants who need to
know that information to assist us in providing appraisal services to you. All of our
independent contractors and any third party consultants we engage are informed that any
information they see as part of an appraisal assignment is to be maintained by strict
confidence within the fum. 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 vela#ing to professional services that we have provided to
you for a reasonable time so that we are better able to assist you with your needs. In order
to protect your nonpublic personal information from unauthorized access by third parties,
we maintain physical, electronic, and procedural safeguards that comply with our
professional standards to insure the security and integrity of your information.
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Statement of Qualifications
Alyssa L. Loney, C.A.
Presently
Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal
Property, American Society of Appraisers, International Socieiy of Appraisers, and Professional
Coin Grading Service.
Professional Designations and Certifications
ISA Course Comerions
- Core Course in Appraisal Studies
- Antiques 8c Residential Contents
USPAP
- Uniform Standards of Professional Appraisal Practice
C.A. -Certified Appraiser of Personal Properh~ designation earned through course work and
classes provided by the Institute of Appraisal of Personal Property.
Archaeological Resources Pro#eetion Act Course -Archaeological Resources Protection Act
of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection
and Repatriation Act and the American Antiquities Act of 1906.
Professional Accomplishments
~ State Historical acrd Undei•~vater 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/ Art!€act Insh•uctor 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 focal caws pertaining to
archaeological sites and culture! properties.
S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania,
Small Basitiess Development Center.
Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and
cultural property. Operates on local, national, and international levels. Conducts research on ail
objects considered personal and cultural property.
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Assumptions and Limiting Conditions
Tlie term "Fair Market Value", as used in this report, is defined as follows: The highest price an
item would bring if the sale occurred under normal market conditions providing
1. neither the buyer or seller is acting under duress,
2, the property has been exposed on the open market for a reasonable length of tune,
3. both the buyer and the seller a;•e aware of the potential assets and defects,
4. no unusual circumstances are present.
This appraisal was based upon the follocving 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 mattes 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 norma! and careful examination of the property was sufficient
to determine its quality and condition and that no extraordinary examination procedtaes were
to be utilized, unless these were specially requested and the expenditure of funds therefore
authorized.
4. The appraiser's cou~•t attendance and expert testimony report, if required, are not included as
part ofthis report. The appraiser does have the right to refuse testimony.
THE UNDERSIGNED HEREBY CERTIFIES;
1. That I have no interest now, nor have 1 had an interest in the past, nor shall I
contemplate an interest in the future, in the property covered by this appraisal.
2. That to the best of my knowledge and belief, all statements and information included
in this appraisal are true and based upon objective 1•indings and that no pertinent
information has been knowingly withheld or deleted in this report.
3. That neither the ernplayment 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.
-is A~~rarsa~
C.A.
~irector