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05-21-09
~ rn .~ ~ d~ l~~a-1 f NN ~> ~°~ ~ ~~ ~~ ~~ ~ M Q (D '~ Q~,___ N~ ~iI~1~'- G 4 G7 ~, ^~ ...~ N .,: ~.:. ~.: ~..- ~ ~ JCJ L: N (1. W ~ ~~:. G.~~t~ - cam `~ - c-~ C~ © ~ U ~~~ w •L O I=4 X =U Q ~ .~ 0.l :~ M P.i ~..] W c 3 O ~.r (~ ~1 h!~ O ~rs ^~ `~ W Ups li U ~ O~d J ~ W ~ p N o ~V~r- <-- O~F=-Q ~ W f/~ m OU J (7~W ~ ~ U O U E~ IERIiI R. DUFiIr. RICIIARD ~ti'. Sri:~~'aRT C. ROl'' 1'4'EiDVER. JR. ED~IU.1D G. N'1FI~:RS DAe In 1~'. DELtrE i011~'~ A STATLI:Ii jELEERSO~ ). SnIhnlAv II:f FR['.Y 13. RIP'fIG KEY'IV E. OSBOKVE RALPIf H. ~~'iilcirt fit. MARK C DCFEIi: IOIIN K. 11~~OSKI' nllcnAi~:I. J. G~ssmY Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Register: MELISSA PEiii, GREEY~Y' ROBERT M. WALKF,R w'nDE D. MA;vLE:Y EI,IZ.ABETH D. S'VOVER KELLY L. BO'VAN~O L A W O F F I C E S ANDREW P. DOLLMAN ~1 ~ ~ ~~~ OF COUNSEL UFFIE HORACE A.,~Li~~S~~~ F. LEE Siui~tiiAv (1965-200h~ ..I ~~ May 19, 2009 ~ Q ~-~ ,-r .~ x } -r C~ --` _~ , _a "r' , ; N ~ ' ~:~v ~: ~`~ ~: ~ -~ RE: Estate of Lois L. Stewart '.-' ~=_~ .. ' Date of Death: August 21, 2008 =~ cv Our File No. 4257-1 '~ Enclosed for filing please find the following documents for the above referenced decedent: 1. 2 Original PA Inheritance Tax Returns. This is remaining tax due in the amount of $90.02. 2. Inventory 3. One (1) copy of Pages 1 &2 of the Pa Inheritance tax return, which we ask that you time-stamp and return to us in the enclosed envelope. 4. Two (2) copies of the Inventory, which we ask that you time-stamp and return to us in the enclosed envelope. 5. Check in the amount of $30.00 representing the $15.00 filing fee for the Inheritance Tax Return and $15.00 for the Inventory. Should you have any questions, please do not hesitate to contact our office. Thank you for you for your assistance in this matter. Very truly yours, SON D F,~IE,,STEWART &WEIDNER l , ~.1.~ ana Wie eman Estate Administration Paralegal Enc. c: Richard E. Stewart :366636 301 MARKET STREET P.O. BOX 109 LEMOYNE. PENhSYL~'AI~IA 17043-0109 1t-'W~~'.JDSw'.COM 717.761.~354D FA~:717.761.3015 MAIL@JDSW.COM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C. 1505607120 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 60X.280601 21 O 8 0 8 8 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 171 07 4587 08 21 2008 02 07 1916 Decedent's Last Name Suffix Decedent's First Name MI STEWART LOIS L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Ih 9. Litigation Proceeds Received ~ 1 D. Spousal Poverty Credit (date of death ~ 1 t, 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 EDMUND G. MYERS (717) ~61 450 ,-- ~ , Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW X^ 1. Original Return ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required (date of death after 12-12-62) ~( g Decedent Died Testate ~ Decedent Maintained a Living Trust Q B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) _) ., fate Z Code LEMOYNE PA 17043 Firm Name (If Applicable) --- JOHNSON DUFFIE First line of address 301 MARKET STREET Second line of address PO BOX 109 City or Post Office g Ip Correspondent's a-mail address: Under penalties of perjury, I deGare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. aiurvr~ VItG Vr' r'CKJVnI KCJr'V I LC rVK r'ILInIU KC I UKry UA l t r ~G~X ~' ~,, Richard E Stewart S /Z~ ~B~ ADDRESS 22 Boeing Road, New Cumberland, PA 17070 SIG RE OF PREPARER OTHER THAN REPRESENTATIVE DATE EDMUND G. MYERS ~Ze%j ADDRESS 301 MARKET STREET, LEMOYNE, PA 17043 Side 1 1505607120 1505607120 REV-1500 EX DecedenPsName: LOTS L Stewart RECAPITULATION Decedent's Social Security Number 171 07 4587 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 l;< Miscellaneous Non-Probate Property (Schedule G) [ ] Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g. 47,374.22 2,795.44 50,169.66 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ......................................................................11. 12• Net Value of Estate (Line 8 minus Line 11) .............................................................12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 12,924.73 153.96 13,078.69 37,090.97 37,090.97 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 .00 0 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 7, 0 9 0. 9 7 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. Tax Due .................................................. ............................................................ .....19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 1505607220 0.00 1,669.09 0.00 0.00 1,669.09 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0887 DECEDENT'S NAME Lois L Stewart STREET ADDRESS Country Meadows, Room 502 4833 East Trindle Road CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresVPenalty if applicable p, Interest E. Penalty 1,500.00 78.95 Total Credits (A + B + C) (1) 1,669.09 (2) 1,578.95 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (3) (4) (5) 90.14 (5A) (5B> _--- 9 0.14 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................~ ^x b. retain the right to designate who shall use the property transferred or its income :.................................... ~ ~x c. retain a reversionary interest; or ...............................................................................................................~ 0 d. receive the promise for life of either payments, benefits or care? ..............................................................~ ~x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .....................................................................................................................~ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ~ x0 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 return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1803 FJ(+ (B-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Stewart, Lois L 21-08-0887 All property jointly-owned with right of survivorship must pe disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH OPPENHEIMER 8t CO., INC. ACCOUNT NO. A09-0034685 1 ~as~8~~oa Putnam High Yield Advantage Fund Class A 5.62 47,081.01 Accrued income on Item 1 through date of death 293.21 TOTAL (Also enter on Line 2, Recapitulation) 47,374.22 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (6-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER Stewart, Lois L 21-08-0887 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Country Meadows Retirement Home -Refund on Account 1,471.13 2 Pennsylvania State Employees Credit Union Individual Account 605.26 3 Pennsylvania State Employees Credit Union Individual Savings Account 112.31 4 Verizon Account -Refund on Account 1.95 5 Ameriprise Settlement Services -American Express Refund 36.28 6 Country Meadows Retirement Home -Prescription Refund 39.26 7 UNUM Refund 463.25 8 State Employees Retirement Account 66.00 TOTAL (Also enter on Line 5, Recapitulation) I 2,795.44 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (12-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF I FILE NUMBER Stewart, Lois L 21-08-0887 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s)1 EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees JOHNSON DUFFIE 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 9,269.87 3,000.00 4. Probate Fees 173.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 147.25 7. Other Administrative Costs 334.61 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,924.73 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Stewart, Lois L 21-08-0887 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Baughman Memorial United Methodist Church 400.00 2 Eastlawn Cemetery 750.00 3 Musselman Funeral Home & Cremation Services, Inc. 7,524.87 4 Waring Burket Monuments 595.00 H-A Subtotal 9,269.87 Other Administrative Costs 5 Expenses for Administration 60.92 6 PSECU Estate Checking Account 1.00 7 Reimbursement to Mr. Stewart for Payment of Miscellaneous Expenses 42.59 8 The Cumberland Law Journal -Notice of Estate Administration 75.00 9 The Patriot News -Notice of Estate Administration 155.10 H-67 subtotal 334.61 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1572 F.Xt (6-88) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Stewart, Lois L 21-08-0887 Include unreimbun3ed medical expenses. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) SCHEDULE J COM VRVIETAN RNANIA AXR T ~ BENEFICIARIES NHE CE T E U RESIDENT DECEDENT ESTATE OF FILE NUMBER Stewart, Lois L 21-08-08 87 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY (Words) ($$$) Do Not List Trustee s I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Richard E Stewart Son Specific 22 Boeing Road Bequest of New Cumberland, PA 17070 $35,000 and 1/2 of Residue William J Stewart Son 1/2 of Residue 106 5th Street Lemoyne, PA 17043 Total Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~ 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ESTATE OF LOIS L. STEWART SCHEDULE OF EXHIBITS EXHIBITA Copy ohf'Decedent's Last Will and Testament signed and dated on the 13` day of February, 2006. EXHIBIT B Estate Val Valuation of Oppenheimer Account 366624 '~.a~t ~f II anb ~e~t~rrtettt OF LOIS L. STEWART I, LOIS L. STEWART, of Mechanicsburg, 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 and making void any and all "Wills or Codicils at any time heretofore made by me. ARTICLE I DEBTS I direct the payment of all my legal debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently maybe done. ARTICLE II TANGIBLE PERSONAL PROPERTY I give and bequeath my household and personal effects, including my grandfather's clock, and other tangible personalty of like nature (not including cash or securities) unto my son, RICHARD E. STEWART, and his wife, KAYE STEWART, or the survivor of them. ARTICLE III SPECIFIC BEQUEST I give and bequeath the sum of THIRTY-FIVE THOUSAND ($35,000.00) DOLLARS unto my son, RICHARD E. STEWART. Should my son, RICHARD E. STEWART, predecease me, I give and bequeath the same unto his then-living issue, per stirpes. ARTICLE IV REST, RESIDUE AND REMAINDER I give, devise and bequeath all the rest, residue and remainder of my Estate, of whatsoever nature and wheresoever situate, as follows: A. One-half (1/2) thereof unto my son, RICHARD E. STEWART, provided that should he predecease me, I give, devise and bequeath his share unto his then-living issue, per stiiTes; and B. One-half (1/2) thereof unto my son, WILLIAM J. STEWART, provided that should he predecease me, I give, devise and bequeath his share unto his then-living issue (including adopted children), per stirpes. ARTICLE V UNIFORM TRANSFERS TO MINORS h~ the event that any beneficiary of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, distribution of said share maybe made in the discretion of my Personal Representative after considering the age and needs of the beneficiary,. either directly to the beneficiary or to a Custodian under the Pennsylvania Uniform Transfers to Minors Act, 20 Pa. C.S.A 5 5301 et seq., or the applicable Uniform Gifts to Muzors Act or Uiufonn Transfers to Minors Act in the state of residence of such beneficiary as the case may be. My Personal Representative may, .designate as such Custodian any institution or person, including my Personal Representative, qualified to act as a Custodian for such beneficiary under such Act in effect at the time such distribution is made. A receipt for any payment or distribution so made shall be a full discharge therefor to my Personal Representative, who shall not be responsible to see to, or be liable for, the application of such proceeds thereafter. 2 ARTICLE VI PERSONAL REPRESENTATIVE I name, constitute and appoint my son, RICHARD E. STEWART, Executor of this my Last Will aald Testament. Should my son, RICHARD E. STEWART, fail to qualify or cease to so act, I mane, constitute and appoint my son, WILLIAM J. STEWART, alternate Executor to complete the administration of my Estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand this ~~ f ~ day of February, 2006. ~~ ~ C~~~ (SEAL) LOIS L. STEWART SIGNED, SEALED, PUBLISHED AND DECLARED, by LOIS L. STEWART, the Testatrix above named, as and for her Last Will and Testament and in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. ,, Witness ',`J~~' ~ ji ~`~(y~ ~~ ~ Witness , 3 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, LOIS L. STEWART, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. LOIS L. STEWART Sworn to or affirmed and acknowledged before me, by LOIS L. STEWART, the Testatrix, this ~~jL day of February, 2006. A NotaryPublic '~~ ,~ My commission expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Elizabeth L. Ziegler, Notary Public Lemoyne Boro, Cumberland Courriy My Commission Expires Nov. 7, 20t)9 Member, Pennsylvania Association of Notaries 4 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA S5 COUNTY OF CUMBERLAND We, ~~/YIGih`--~ (,'. /61Y'~~~f and /1~7~a/.'N i~'~i ~ ~ ,~i,~`f'f ,the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the foregoing instrument as her Last Will and Testament; that she signed willingly and that she executed it as her flee and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testahix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time at least 18 years of age, of sound mind and under no constraint or undue influence. ;~ ,/1 Sworn to or affirnzed and subscribed to before me by ~ ~~n~ti' ~ I~?~~~: Gi~x? c= ~ r- ~ ~~ u r ~ ,witnesses, this ~4~~ day of February, 2006. _, ~- ~, ~ • Cs ~' otary Public ~~ , ,. COMMQNWEALTfi OF PENNSYLVANIA Notarial Seal EI¢abeth L TJegler, Notary Public Lemoyne Born, Cumberland Courriy My Commission Expires Nov. 7, 20pg Member, Pennsylvania Association of Notaries ~' ~ />> yEi2J and Estate Valuation Date of Death: 08/21/2008 Valuation Date: 08/21/2006 Processing Date: 11/13/2006 Shares Security or Par Description High/Ask Low/Bid 1) 8377.909 PUTNAM HIGH YIELD ADVANTAGE FD (79678J104) SH BEN INT Mutual Fund (as quoted by NASDAQ) 08/21/2008 5.62000 Mkt Div; 0.035 Ex: 08/19/2008 Rec: 08/19/2008 Pay: 08/25/2008 Total Value: Total Accrual: Total: $97,379.22 Estate of: Stewart, Lois L. Estate Account: 9257-1 Report Type: Date of Death Number of Securities: 1 File ID: stewart Mean and/or Div and Int Security Adjustments Accruals Value 5.620000 47,081.01 293.21 $47,081.01 $293.21 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1)