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HomeMy WebLinkAbout07-14-09 (2)1505607120 -' REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO Box.28o601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 0 9 5 0 ENTER DECEDENT INFORMATION BELOW 07 13 2008 03 23 1984 Decedent's Last Name Suffix Decedent's First Name MI HDCK AARDN M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW __ ~ 1. Original Return ~_ 2. Supplemental Return 3. Remainder Return (date of death ' prior to 12-13-82) J~ 4. Limited Estate I_~ qa. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) I. X 8 Decedent Died Testate ~ ~ Decedent Maintained a Living Trust O 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credil (date of death ~! 11, Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. HUGHES ESQ. 717 249 6333 Firm Name (If Applicable) SALZMANN HUGHES PC First line of address 354 ALEXANDER SPRING RDAD, SUITE 1 Second line of address City or Post Office CARLISLE State ZIP Code PA 17015 Correspondent's a-mail address: j h u g h e S@ S a I Z m a n n h u g h e S. C O m REGISTER IIF'~LLS US~ONLY ":"T" r- - F ZI ..., - _ T] --- ._. ~- ~. ~ _, ^ _. _!, •, - `q - -: ' ~ ~::;.. , ~::a CsJ DATE FILED C=.1 `-' '? a ~-Y - :> ~ ~~ <:. _ .. ~_`z :. r.~ i Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~,Q _ ~ ~~~~. Douglas E. Hock 7~jc%~ t~ ADDRESS 406 ~pensburg, PA 17257 _._.... _ _ _ THAN REPRESENTATIVE / ~ ~~~ James D. Hughes Esq. "7/'~/Q~ 354 Alexan~r Spring Road, Suite 1, Carlisle, PA 17015 ~--~ Side 1 1505607120 1505607120 1505607220 REV-1500 EX RECAPITULATION __ 1. Real Estate (Schedule A) ............................................................................. ............. 1. 2. Stocks and Bonds (Schedule B) .................................................................. ............. 2. 1 7 6 4 6 1 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. 1 8 8 5 4 9 4 6. Jointly Owned Property (Schedule F) ~] Separate Billing Requested ............. 6. 1 9 2 2 5 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) .......................................................... ............. 8. 2 2 5 4 2 0 5 9. Funeral Expenses & Administrative Costs (Schedule H) ............................ ............. 9. 1 2 4 1 5 6 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................... ............ . 10. 1 2 5 2 1 9 0 11. Total Deductions (total Lines 9& 10) ........................................................ ............. . 11. 2 4 9 3 7 5 0 12. Net Value of Estate (Line 8 minus Line 11) ............................................... ............. . 12. - 2 , 3 9 5 4 5 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. - 2 3 9 5 4 5 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. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1, 9 2 2 5 0 16. 8 6 5 1 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 0 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 0 0 0 19. Tax Due ....................................................................................................... ............. . 19. 8 6 5 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505607220 1505607220 J REV-1500 EX Page 3 File Number 21-08-0950 Decedent's Complete Address: DECEDENT'S NAME Aaron M. Hock STREET ADDRESS 406 Ridge Road CITY Shippensburg -- ___ ~ STATE ZIP PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty Total Credits (A + B + C) Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) 86.51 (2) 0.00 (3) (4) (5> 86.51 (5A) (56> 86.51 Make Check Payable to: REGISTER OF WILLS, AGENT __ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ', x b. retain the right to designate who shall use the property transferred or its income :................................... ' x c. retain a reversionary interest; or .................................................................................................................. ] x' d. receive the romise for life of either a ments, benefits or care? .............................................................. P P Y x ', 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ~ ' x' 3. Did decedent own an "in trust for" or a able u on death bank account or securit at his or her death?......... ' x P Y P Y _. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ._ _~ x L__! 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, 1955, 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. n nn Rev-7503 EX+j6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hock, Aaron M. 21-08-0950 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Anderson Corporation -Employee Stock Ownership 1,764.61 Trust Account #AC21765240 TOTAL (Also enter on Line 2, Recapitulation) 1,764.61 (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-7508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER Hock, Aaron M. 21-08-0950 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 Anderson Corporation -payroll check 1,047.77 2 Anderson Corporation -payroll check 759.73 3 HSBC Insurance -insurance proceeds paid due to 2008 Yamaha motorcycle 9,897.06 destroyed via accident 4 Patriot Federal Credit Union -Prime Share Account No. 5000032830-00 14.79 Accrued interest on Item 4 through date of death 0.01 5 Patriot Federal Credit Union, Draft Account - No. 5000032830-25 494.67 6 PNC Digital Checking Account No. 50-0454-3531 1,009.21 Accrued interest on Item 6 through date of death 0.01 7 Progressive Northern Insurance Co. -refund of unearned premium 170.50 8 2004 Yamaha 4 Wheel ATV -VIN JYAJ11Y24C016134 2,417.50 9 Special Construction Trailer -VIN SW125453PA 750.00 10 Capital Tax collection Bureau - 2008 EIT final return refund 43.15 11 Progressive Insurance Company -refund of unused premium 117.54 12 United States Treasury - 2008, 1040 income tax refund 2,133.00 TOTAL (Also enter on Line 5, Recapitulation) I 18,854.94 (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-1509 EX+ (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hock, Aaron M. 21-08-0950 If an asset was made joint within one year of the decedent's date of tleath, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Douglas E. Hock 406 Ridge Road Father Shippensburg, PA 17257 B. C. JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A 4/27/1998 1998 To ota Tacoma Truck -VIN 3 845 00 50 000% 1 922 50 y , . . , . 4TAWM72N4WZ060976 TOTAL (Also enter on Line 6, Recapitulation) I 1,922.50 (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 F (Rev. 6-98) REV•1757 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hock, Aaron M. _ 21-08-0950 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 10,105.60 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Douglas E. Hock Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 406 Ridge Road City Shippensburg state PA zip 17257 Year(s) Commission paid 2009 1,055.00 2. Attorney's Fees SALZMANN HUGHES PC 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 116.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 139.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,415.60 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 Hock, Aaron M. 21-08-0950 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Kathy Hock -reimbursement for payment to Fogelsanger-Bricker Funeral Home, 8,260.60 Inc. for funeral services 2 Kathy Hock -reimbursement for payment to Spring Hill Cemetery Association for 925.00 single space lot and grave opening and closing 3 Kathy Hock -reimbursement for payment to Cordon's Memorials for Grave Marker, 920.00 lettering and foundation H-A Subtotal 10,105.60 Other Administrative Costs 4 Patricia A. Rosendale, CPA -preparation of income tax returns 95.00 5 PNC Bank -service charge 11.00 6 PNC Bank -service charge 11.00 7 PNC Bank -service charge 11.00 8 PNC Bank -service charge 11.00 H-B~ Subtotal 139.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev1512 EX+~6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS ESTATE OF (FILE NUMBER Hock, Aaron M. 21-08-0950 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Capital One Bank -balance due on account #4862362202276799 342.00 2 DCM Services, LLC -balance due on the HSBC Bank of Nevada credit card account 528.09 #5440455030960804 3 Estate Recoveries, Inc. -balance due on account, paid by insurance proceeds 9,897.06 4 Kathy Hock -reimbursement for payment to West Shore EMS for medical services 92.40 on 7/10/08 5 MS Hershey Medical Center -balance due for medical services on 7/10/08 847.03 6 MSHMC Physicians Group -balance due for medical services from 7/10/08 to 678.34 7/13/08 7 Sprint -balance due on account 136.98 TOTAL (Also enter on Line 10, Recapitulation) I 12,521.90 (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-1573 EX+ (9A0) SCHEDULE J COMMNH RIETANCE~AXRETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER nvcn, r+arvn m• 21-08-0 950 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE d (W AMOUNT OF ESTATE Do Not List Trustees or s) ($$$) I. TAXABLE DISTRIBUTIONS [include.outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Douglas E. Father 1/2 Residue 1,922.50 406 Ridge Road Shippensburg, PA 17257 2 Kathy S. Hock Mother 1/2 Residue 406 Ridge Road Shippensburg, PA 17257 Total 1,922.50 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sheet III 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 SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) r rom: Austin, Marg [mailto:Marg.Austin@AndersenCorp.com] Sent: Friday, April 03, 2009 10:14 AM ~o: Tammy Siegrist Subject: RE: Aaron Hock Estate ::.Rood morning - he ESOT balances are calculated quarterly. Aaron's balance on 6/30/08 was $1,764.61. The difference in this amount and the payout was due to stock price fluctuation and dividends. ';'.-~arg Austin Retirement Benefits Administrator employee Service Center ;,ndersen Corporation :.one: 800-730-5822 pax: 651-275-6794 From: Tammy Siegrist [mailto:TSiegrist@salzmannhughes.com] Sent: Tuesday, March 31, 2009 5:57 AM To: Austin, Marg Subject: RE: Aaron Hock Estate Good Morning Marg, VVotild you be able to provide me with the date of death value for this account? Aaron Hock passed away on July 13, 008. ~%!"ce again I thank you for your assistance! lave a super day'. rummy 1 October 21.2008 Salzmann Hughes PC 79 St. Paul Drive Chambersburg, PA 17201 RE: Estate of Aaron M Hock Tc «n:cr:,. rt l~~ay Ccncer~~: I am writing in regards to your request for date of death values on the above referenced member. This account was owned individually. _ Account 5000032830 Date of Death Principal Accrued Interest to DOD Prime Share (00) $14.79 $0.01 Draft Account (2~ $494.67 $0.00 If you have any questions with regard to the above balances, or need additional information, please contact a Membership Officer at 717-263-4444. Sincerely. Patriot Federal Credit Union 800 Wayne Avenue, Chambersburg, PA * (717) 263-4444 * Mailing Address: P.O. Box 778, Chambersburg, PA 17201-0778 ~ .., ~. ~~i r~ ~.EA1~1~1Q 71~1~ WAY 17ecember 10, 2008 Joseph D Hughes, ESQ 3~4 Alexander Spring Rd, Ste t Carlisle, PA 1701 ~ RE: Aaraza ~ Hack DOD: 07-13-2008 Dear Nlr. Hughes: ,.;~ In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: . Checking Account Account #5004543531 Established: 02-22-200 AARON M F10CK DOD balance: $ 1,009.21 + 0.01 accrued interest Interest paid Ol-O1-2008.thru 07-13-2008 $0.43 YTp Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with aay of these items, please call 1-888-FNC-BAI~'K (1-888-762-2265) or stop by your local 1'NG Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 1 Value Report ~~~ _ G'J ! R ~ 5 Yehicl~ ~ritang $ inf~rtma#ioct _~ ,~~~o~s Nr?L'.+'.~L°i=~.c~~ni ?/ibf'2GG9 Motorcycle/ATMs 2t~0~ YAMAHA 4 LVheel ATV YFZ-~SflS Model: YcZ45GS Piston Displacement {CCs): 439 Stroke: 4 Cylinders: 1 Speeds: 5 Dr,+ iNeight: 350 Lovv_Retail. Base Price TOTAL PRICE Suggested List: $5,699 Value Explanations ~Z,09G $2,;90 -~ Av~rage_Rei~il Pale 1 of 1 $2,745 $27,45 _ ~ ' _~ _ . ~ _ s Prices shown are retail consumer values and to be considered as selling prices. Trade-in and loan values are confidential for our dealers and industry base subscribers. Trade-in values are to be determined by local dealers and are generally lower than values shown. Suggested List - We have included manufacturers' suggested retail pricing (MSRP) to assist in the financing, insuring and appraising of vessels. The MSRP is the manufacturers' andlor distributors' highest suggested retail price in the U.S.A. when the unit was new. The MSRP is furnished by the manufacturer andlor distributor and are assumed to be correct. Unless indicated, the MSRP does not include destination charges, dealer set-up, state or local taxes, license tags or insurance. Low Retail Value -low retail unit may have extensive wear and tear. Body parts may have dents and blemishes. The buyer can expect to invest in cosmetic andlor mechanical work. This vehicle should be in safe running order. Low retail vehicles usually are not found on dealer lots. Low Retail should not be considered atrade-in value. Average Retail Value - An average retail unit should be clean without obvious defects. All rubber and cables should be in good condition. The paint should match and have a good finish. All lights and switches should work properly. The mileage should be within or slightly higher than the average range. This unit should also pass any emission inspection. Sack_ta Top • __ 1998 Toyota Tacoma -Private Party Pricing Report -Official Kelley Blue Book Site Page 1 of 2 ~~~~ ~ TtiETRUSTEQ RE5OURCE xSb..an '- Send to Punter ~~ ,:- i ~ - ScaRCH MC)W ~~~~ Toyota T~~cflma ~tra dab r.~ ~'~ ~ ~~;. ~ ~ ~ , ~ + ~ _ )~~ ~ ` p:, ~ ~ ~ ~'` Good ~3,'~~5 . _ , ,, cted} (Sele y ~.~r5 ~~iw: ~l.:d _1^. ~. ~ ^ ~ ~ { .y p _ ! ~/ehi~tE t'tL,3tZtlg}9t5 -'- Witn enrollment in , ' TT;ple AdV lft3~a'm - Mileage: 177,000 Engine: 4-Cyl. 2.7 Liter .. . '~ . Transmission: 5 Speed Manual y : "` `a ~~~~~(~~~ Drivetrain: 4WD te Selected Equipt~e>7t • • Standard , AI~l;'~^~i Stereo, CLai ~ rc~., t~ir R~c~ Optional Slue Book T~rivatQ Warty V'a9ue Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "AS Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. °/eh,icle C©ndition Ratings ~XCk,'~i~~i i "~ ~'K i ~ L ,e • Looks new, is in excellent mechanical condition and needs no reconditioning. • Never had any paint or body work and is free of rust. • Clean title history and will pass a smog and safety inspection. • Engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. • Complete and verifiable service records. Less than S°io of all used vehicles fall into this category. Good (Selected) ~~+$~~ tA~ >r ~ iuse '~,'+'~..~ .ad