HomeMy WebLinkAbout03-17-10 (2)1505607121
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year Rle Number
PO BOX 280601 2 1 0 9 1 0 6 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
2 0 1 1 8 0 5 5 7 1 0 2 1 2 0 0 9 0 6 0 9 1 9 2 2
Decedents Last Name Suffix Decedent's First Name MI
S I M P S O N M A R Y E L L E N
(If Applicabte) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
N / A
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)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes
(Attach Copy of W ill) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sdh. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
D A V I D R G E T Z E S Q U I R E 7 1 7 2 3 4 4 1 8 2
Firm Name (If Applicable)
W I X W E N G E R
First line of address
8 W E I D N E R
5 0 8 N O R T H
Second line of address
P O B O X 8 4 5
City or Post Office
H A R R I S B U R G
S E C O N D S T R E E T
State ZIP Code
REGISTER O~IILLS USE O _
C~ O q
.~
~
- -~
l,l
:7
f
~, ~- rn_,
G~
~-r7
i-rl
~,
J~ ~ J ,.~
c
FJ~
..:. 7
DACE FILED
~1
P A 1 7 1 0 8 0 8 4 5
Correspondent's a-mail address:
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,
ft is true, correct and complete. Dedaretion of preparer other than the personal representative Is based on all information of which preparer has any Imowledge.
+~~,~a
S'; ; r'-3
~~ ~:
f~~ .,-~
r' ~ -,
-}
~' ..~.. ~
~~ f-~~~
~.~7 {yj
"3
SI RE OF P S ESPONSIBLE FOR FILING RETURN DATE
ADDRESS ')
119 NGSLEY ROAD CAMP HILL PA 17011
SIG T OF PR PAR THER T~pREPRESENTATIVE 'DATE
WIX WENGER & WEIDNER, PO BOX 845 HARRISBURG PA 17108
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505607121 1505607121
1505607221
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: MARYELLEN SIMPSON 2 0 1 1 8 0 5 5 ?
RECAPITULATION
1. Real estate (Schedule A) 1. 0. 0 0
........................................
2. Stocks and Bonds (Schedule B 2. 6 7 3. 7 4
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 . 0 0
4. Mortgages & Notes Receivable (Schedule D) ................ .... .... 4. 0 • 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ... .... 5. 8 4 1 1. 0 5
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ... .... 6. 0 • 0 0
7. Inter-Vivos Transfers & Miscellaneous N - robate Property
(Schedule G) ~
Separate Billing Requested
...
.... 7. 0 • 0 0
8. Total Gross Assets (total Lines 1-7) ....................... .... 8. 9 0 8 4 • 7 9
9. Funeral Expenses & Administrative Costs (Schedule H) ......... ... .... 9. 8 3 8 4 . 3 2
10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I
9 9 ( ) .....
... 10,
.... 2 3 9 1. 1 7
11. Total Deductions (total Lines 9 & 10) .................... ... .... 11. 1 0 7 7 5 • 4 9
12. Net Value of Estate (Line 8 minus Line 11) .................. ... .... 12. - 1 6 9 0 . 7 0
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. ~ 1 6 9 0. 7 0
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 .o _ 0. 0 0 1 s. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 0. 0 0 i 6 0. 0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
0 0
0
at collateral rate X .15 1 g, 0. 0 0
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505607221 1505607221
0. 0 0
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 09 1062
DECEDENT'S NAME
MARYELLEN SIMPSON
STREET ADDRESS
2117 PRINCETON AVENUE
CITY
CAMP HILL STATE
PA ZIP
17011
Tax Payments and Credits:
~. Tax Due (Page 2 Line 19)
2. CreditsJPayments
A. Spousal Poverty Credit _
B. Prior Payments
C. Discount
(1) 0.00
Total Credits (A + B + C) (2) 0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty { D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 2Q to request a refund. (4) 0.00
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.
(5) 0.00
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00
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; ............................... I^ ^X
c. retain a reversionary interest; or ................................................................................................ ^ ^X
d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ^ Q
3. Did decedent own an 'intrust for' or payable upon death bank account or security at his or her death? ......... ^ Q
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. ^ Q
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 exemot 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 "rf 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)]. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX + (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
All r~l property owned solely or as a tenant in common must be reported at fair rnerket value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real which is'ointl with ri ht of survivorshi must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. NONE 0.00
TOTAL (Also enter on line 1 Recapitulation) ~ $ 0 00
(If more space is needed, insert additional sheets of the same size)
REV-1503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 18 SHARES METLIFE, INC. COMMON STOCK, CUSIP 591568108, C~ $37.43/SHARE 673.74
NO ACCRUED DIVIDENDS
VALUATION REPORT ATTACHED
TOTAL (Also enter on line 2, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
REV-1504 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationJpartnership interest of the decedent, other than a
sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. NONE 0.00
TOTAL (Also enter on line 3,
(If more space is needed, insert additional sheets of the same size)
REV-1507 EX + (6-98)
SCHEDULE D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES
INHERITANCE TAX RETURN RECEIVABLE
RESIDENT DECEDENT
ESTATE OF
FILE
MARYELLEN SIMPSON 21 09 1062
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER _ DESCRIPTION OF DEATH
NONE
TOTAL (Also enter on line
0.00
(If more space is needed, insert additional sheets of tl~e same size)
REV-1508 EX+ (&98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
E5TATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointty-owned with ri ht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. METRO BANK CHECKING ACCOUNT NO. XXX3620 4,797.05
VALUATION LETTER ATTACHED
ORDINARY HOUSEHOLD GOODS AND FURNISHINGS 1,615.00
APPRAISAL ATTACHED
12 STONE DIAMOND FASHION RING 1,999.00
(INCORRECTLY REFERENCED AS "14 STONE" ON WILL)
TOTAL (Also enter on line 5, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (8-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
is i a i t yr FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
Han asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
A.
B
C
JOINTLY-0WNED PROPERTY:
RELATIONSHIP TO DECEDENT
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 °k OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1. A. NONE 0.00 0.00
TOTAL (Also enter on line 6, Recapitulation) I $ 0 00
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
MARYELLEN SIMPSON 21 09 1062
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
MICLUDETHENAMEOFTHETMNBFEREE,THEIHRELATIONSHNTODECEDENTAND
THEa`tEOF1R^NSFEH_~TTncHacovvoFTHEOEEOFORREn~ESTnTE.
DATE OF DEATH
VALUE OF ASSET
°b OF DECD'S
INTEREST
EXCLUSION
(IF APPLICABLE)
TAXABLE
VALUE
1. NONE 0.00 0.00
TOTAL (Also enter on line 7 Recapitulation) I $ 0 00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. MYERS HARNER FUNERAL HOME, ENOLA, PA 3,541.00
2. MULLING GREEN CEMETERY COMPANY -PLOT OPENING 895.00
3. MULLING GREEN CEMETERY COMPANY -MARKER 2,039.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
Ciiy State rp
Year(s) Commission Paid:
p, AttomeyFees WIX, WENGER 8~ WEIDNER (ESTIMATED)
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State _
Relationship of Claimant to Decedent
7rp
4• ~ Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS
5. I Accountant's Fees
6. ~ Tax Retum Preparers Fees
7. CORDIER ANTIQUES -FURNITURE APPRAISAL
8. T1M HOGG (RENTAL PROPERTY FOR NOVEMBER/DECEMBER)
9. PP&L
10. JOHNS CARPET CLEANERS (FOR RENTAL PROPERTY)
11. APPRAISE EVALUATION SERVICE
97.00
142.50
1,340.00
134.27
190.80
4.75
TOTAL (Also enter on line 9, Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
SCHEDULE 1
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON 21 09 1062
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. ANDREWS & PATEL -MEDICAL 117.29
2. PP&L -UTILITY 73.59
3. CAMP HILL FIRE (EMS) 50.00
4. VERIZON -UTILITY 63.57
5. GENZYME GENETICS -MEDICAL 15.00
6. CENTRAL MED EQUIP -MEDICAL 15.60
7. BANK ONE -CREDIT CARD 775.79
8. HOLY SPIRIT HOSPITAL -MEDICAL 280.50
9. JCPENNEY -CREDIT CARD 52.98
10. WEST SHORE EMS - ALS -MEDICAL 946.85
COPIES OF ALL INVOICES AND PAYMENT RECEIPTS NOT ATTACHED DUE TO
VOLUMINOUS NATURE. DOCUMENTS ARE ON FILE AT ATTORNEY'S OFFICE AND
ARE AVAILABLE FOR INSPECTION IF REQUESTED.
TOTAL {Also enter on line 10, Recapitulation) I $ 2,391.17
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARYELLEN SIMPSON ~1 n4 ina~
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outri ht spousal distributions, and transfers under
~
Sec. 9116 (a
(1.2)]
1. VALERIE J. HAMMACHER Lineal 0.00
1192 KINGSLEY ROAD
CAMP HILL, PA 17011
2. CAMBRIDGE SIMPSON Lineal 0.00
2118 PRINCETON AVENUE
CAMP HILL, PA 17011
3. MARK SIMPSON Lineal 0.00
125 EWE ROAD
CAMP HILL, PA 17011
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(It more space is needed, insert additional sheets of the same size)
~.~-o~-~c~~o a
N
n ~ o ~_; -
~-~ ~: ~ .c
' ~'~~ rn -~ `.~
LAST WILL AND TESTAMENT. ~~J ~ , :_~
~. ,
of 70`:i ~+ _
MARYELLEN SIMPSON `~~ ,~ : ~,'
__
c
2, MARYELLEN SIMPSON of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my.Last Will and Testament
hereby revoking any will previously made by me,
I - I direct payment of my just debts and funeral
expenses out of my estate as soon as practicable following my
death.
II - I devise and bequeath my fourteen-diamond dinner
ring to my daughter, Valerie J. Hammacher. Should my said
daughter predecease me this legacy shall lapse.
III - I devise and bequeath all the rest of my tangible
personal property including household goods, .personal effects,
furniture and clothing to my three children, Cambridge G. Simpson,'.
Valerie J. Hammacher and Mark S. Simpson, share and share alike
and my executor shall have the power to distribute .this property
to my said son, Mark, even though he is under the age of eighteen
(18) years, without further responsibility to him.
IV - I devise and bequeath all the rest, residue and
remainder of my estate of every nature and wheresoever situate
as follows:
A. A one-third share to my son, Cambridge G.
Simpson. Should he predecease me his share shall be distributed
to his issue who survive me including afterborn issue. Should he
~ ~ have no such issue, this legacy shall lapse.
B. A one-third share to my daughter, Valerie J.
Hammacher. Should she predecease me her share shall be
nu+otn, uocs : nnn~r
Anwvrn Ar L~
IIn9 NAl[ET STREET ~'j ,
CANP HILL. PPNNSYLYA NIA :T1111 `:/~iY~~~.V(/ ~/f'j~~+{J,..~'~/'~ Page 1
_T v ~,
_-~ i
distributed to her issue who survive me including afterborn issue.:
Should she have no such issue this legacy shall lapse.
C. A one-third share to Cumberland County National
Bank and Trust Company of Camp Hill, Pennsylvania, IN TRUST for
my son, Mark S. Simpson. The trustee shall invest and reinvest
the trust estate and shall have the power to distribute income
and principal to or on behalf of my said son for his health,
' welfare, maintenance, support and education until he attains the
age of twenty-one (21) years at which time the remaining trust
estate shall be distributed to him absolutely. Should he pre-
' decease me or die on or before attaining the age of twenty-one
(21) years, then his share shall be distributed to his issue
surviving him including afterborn issue. Should he have no such
issue then it shall be distributed to my then living issue per
stirpes.
Iy - The trustee is hereby expressly authorized and
empowered in its sole and absolute discretion:
A. To purchase or otherwise acquire and to
retain, whether originally a part of the trust estate or subse-
quently acquired, any and all stocks, bonds, notes or other
securities, or any variety of real or personal property, including
stocks or interest in investment trusts and common trust funds,
as it may deem advisable, whether or not such investments be of
the character permissible for investments by fiduciaries or be
unsecured, unproductive, underproduetive or of a wasting nature.
Investments need not be diversified and may be made or retained
with a view to a possible increase in value.. The trustee may at
' any time render liquid the trust estate, in whole or in part,and
hold cash or readily marketable securities of little or no yield
for such period as it may deem advisable.
B. To sell, pledge, mortgage, transfer, exchange,
convert or otherwise dispose of, or grant options with respect to
any and all property at any time forming a part of the trust
estate in such manner, at such time or times, for such purposes,
for such prices and upon such terms, credits and conditions as
it may deem advisable.
C. To borrow money for any purpose connected with
the protection, preservation or improvement of the trust estate
ARNp}.p, SLUCE a 9Anav .
ArtwMn.r L~
EI~M M.IEKET STKEET ~. .. ... .
CnMp HLLi. Prt.NSVtvnul. 1'f I I ~' ~ ~~
_ ~7,.r~~ I --~.~.~~ :~.,~~.~ Page 2
i'
whenever in its judgment advisable, .and as security to mortgage
or pledge any real or personal property forming a part of the
trust estate upon such terms and conditions as it may deem
advisable.
D. To vote in person or by general or limited
proxy with respect to any shares of stock or other securities
` held by it; to consent, directly or through a committee or other
agent, to the reorganization, consolidation, merger, dissolution
or liquidation of any corporation in which the trust may have any ,
'. interest, or to the sale, lease, pledge or mortgage of any prop-
erty by or to any such corporation; and to make any payments and
to take any steps which it may deem necessary or proper to enable
it to obtain the benefit of any such transaction.
E. To hold investments in the name of a nominee.
F. To make distribution of the principal of the
trust estate in kind and to cause any share to be composed of
'' cash, property or undivided fractional shares in property different
in kind from any other share.
G. To execute and deliver any and all instruments
in writing which it may deem advisable to carry out any of the
foregoing powers. No party to any such instrument in writing
signed by the trustee shall be obliged to inquire into its valid-
ity, or be bound to see to the application by the trustee of any
money or other property paid or delivered to it by such party
pursuant to the terms of any such instrument.
H. To allocate receipts and expenses to principal
or to income or partly to each as said trustee -from. time to time
thinks proper.
V - I appoint Cumberland County National Bank and Trust ',
Company guardian of any property which passes either under this
will or otherwise to a minor grandchild and with respect to which
' I am authorized to appoint a guardian and have not otherwise
specifically done so, provided that this appointment o~ a guardian
shall not apply to property distributable under this will, to a
minor for whom special provision has otherwise been made herein
and provided further that this appointment of a guardian shall not
', supersede the right of any fiduciary in its discretion to distri-
bute such share to the minor or to another for the minor's
benefit. Such guardian shall have the power to use principal as
well as income from time to time for the minor's support and
AaHao sn:e: eAnEr education (.including college education, both `graduate and
AnnEnn •t Lw
]I~q M.rtItET SREFf
CnN. Hai. Prr. w5r~vnrvl. :-011 A
' Page 3
~,
undergraduate) without regard to .his or her parent's ability to
provide for such support and education, or to make payment for
these purposes, without further responsibility to the minor
grandchild or to his or her parent or to any person taking care
of the minor grandchild. The said guardianship shall terminate
as to each beneficiary when he or she reaches the age of twenty-
one (21) years.
VI - All taxes that may be assessed in consequence
of my death of whatever nature and by whatever jurisdiction
imposed shall be considered a part of the expense of the admini-
stration of my estate and my personal representatives shall have
the absolute power in their discretion to pay the same at once
whether or not the law under which they are imposed permits the
postponement of all or part of them to a later time.
VII - I nominate, constitute and appoint my
children, Cambridge G. Simpson, Valerie J. Hammacher and Mark S.
Simpson, Co-Executors of this, my Last Will and Testament.
~My personal representatives shall not be required to post bond
in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
on this, the /'~~~~ day of ~',..-;;~,,.~„ , 1974.
-~ - - /
J
~,
,~ ,:
`~~,;'~~2'~`~c''c-- '^~~/Loa~.. ( SEAL )
Maryellen Sinypson
AEMOiD, asrs B BAYLEY ~~
ATf00.NEY5 AT LAW Page 4
ilh WVIiR ifiQf
Cd.R u^. (Ip.gYLYwYOA 17011
Signed, sealed, published and declared by MARYELLEN SIMPSON,
Testatrix therein named on this and four (4) other sheets of
paper as and for her Last Will and Testament in our presence,
who, in her presence, at her request and in the presence of each
other, have hereunto subscribed our names as attesting witnesses.
~
~ ~
~
~ ~
~
Cry ~~
F~
~
~,«.- ~ : ~ ~. f._~
~
~--
,~ . ~ =~.~:.. ~
z.~ Name '' Address
f~ ~
' Name dress
I
N
E I
I
~i I N
U i
a
I
1
1
H 1
\ 1
~ 1
A I
I M
I Y
H i M
M ~ I
~.t7 I
U
W I
d! 1
I
I
I O
1 O
I O
U i a
1
Ir
I ~'I
1
of p p~ i o
o p~q U i r
N \ H I
I t0
O Vl N 1 rl
~~ w
zNz ~ ~ i ~
9 ~1 v ~ w I .•~
oli .a7 ~ ~ w i W
H~ ~ x~~M
~.. (~
® U I N
vii +~ ~ a ~ i o
3 a q 1 ,~
N EEl
~ @gO Q 1
hNl z O
Ca E i
a 1
a ~
a~i i v
A i Fz•1
1
1 W
1 ~1
I H
1 F O
I ~ U
I
I
1
1
I
\ 1 '•1
tll ~l 1
~i 1
~ I
1
1
M I
a~
1
1
CAN I OD
zWa~a
E w W I io
H U I N
tll M 1 ri
Z U E i u~i
.•~
H 1
1 0
to
o
1
I
I
I
I
~
1 f+1
11 l~'1 O
~
•
1 ~
I r
1
II a
~ C~
i
e)
O
I M
1
1'7 'O
I
1 rl O O
1 f] N H
a0
~
I ~ rl ~ ~
m
1
I I ~ 'd
~
b U ~ ,C O
w~b ®
a
a
•.
i
a
~ ~ gq
A b
UH•.i F3
HOW $
..I
A
W
W
~ US
t
9
~ E
~
o
a C
E
rl U
N a o a o
x ~'
o ~ •., a
~
~
b ago
m A a
w
D •''•
iv a
s
a
a o ~
c
m ~ ~ q
~
B ~
y
111 U
«t
'~sl
b
h 0
8
z
z
~ 0
C
al~ a
+
0
wm w•.I
m H O
i •
I m U
b
C
O W
~1
mE n
b p~
ioa~ E
'~ r w p a
~
d
m
U C A
d
~ w ~
~ ~ W C
pppp
N
~
*
' ~~v a~w
a
'~
mo sumo
U
•~ m a
~ i
°° y
~ >
' C ~ O
.
a 0
m k
.i
O
.•I
cL • •
I ai
cL 1°n ~ w m 'i
d a ao al
a 'a °
g
ro ~
~
C a
o +~
+
+
° •.
i
a
~N°o
o~m
e
+ ~
M UI q
~ ~
N
t
9 F
H W W
E A a
N
03/04/2010 13:49 717-920-4666
ETRO
E3ANK
3801 Paxton Street
Harrisburg ^ PA • 17111
mymetrvbank.com
888.937.OOOd
March 4, 2010
DEPOSIT SERVICES
Wix, Wenger & Weidner
Attn: Denise B. Williamson
508 N. Second St.
PO Box 845
Harrisburg, PA 17108
RE: Estate of: Maryellen Simpson
Tax Identification Number: 207.-18-0557
Date of peath: October 21, 20D9
To Whom rt May Concert:
This letter Is in reference to decedent actoutrt information you requested for the individual listed above
We are able to provide the following:
Account Type: Checking
Account Number: 537303620
Date Opened: 04112/2006
Date Closed: x,1/18/2009
Primary Owner. Maryellen Sirnpsan
Date of Death Balance: $a797.05
Please feel free to contact me at (717 412-6127 if I may be of further assistance
Sincerely.
Diana Reynolds
Metro Bank
Research Associate/Deposit Services
PAGE 02102
Table of Contents
Title Page 1
Table of Contents 2
Summary 3
Analysis 4
Conditions of Appraisal 5
Certification 5
Purpose of Report 6
Method of Valuation 6
Definition of Value 6
Basis of Appraisal 6
Description 6
Appraiser Qualifications 7
Value Listings Appendix A
Page: 2 of 8
Summary
On October 21, 2009, at the request of Valerie Hammacher, I personally inspected the assets of
The Estate of Mary Ellen Simpson, 2117 Princeton Avenue #4, Camp Hill, Pennsylvania.
Value
Fair Market Value
The Fair Market Value for the property in total is:
$1,615.00
This is not the appraisal report. The appraisal report must be read in its entirety.
Page: 3 of 8
Analysis
Analysis
All items are in good condition unless otherwise noted in Appendix.
Page: 4 of 8
Conditions of Appraisal
' The value stated in this Appraisal Report is based on the best judgment of the appraiser given the
facts and conditions available at the date of the valuation.
I The use of the report is limited to the purpose of determining the value of personal property for
Estate Tax purposes.
I Any additional reseazch or testimony required by the client or the court will be billed at the current
rates.
Disclosure of the contents of the report is governed by the Standazds and Practices of the Certified
Appraisers Guild of the America.
Certification of Report
No prohibited fee was accessed for this report.
David J. Cordier and Ellen E. Miller of Cordier Antiques & Auctions have successfully completed
the personal property appraisal certification program with the Certified Appraisers Guild of America
and aze members in good standing. This report was prepazed in accordance with the Uniform
Standazds of Professional Appraisal Practice and with the Standazds and Practices of the Certified
Appraisers Guild of America which has review authority of this report.
David J. Cordier and/or Ellen E. Miller have personally examined the subject property. The.
statements of fact contained in this report aze true and correct to the best knowledge and belief of the
appraiser.
By~Aavid J. Cordier, C.A.G.A.
Cordier Antiques & Auctions
,~~.-
By: Ellen E. Miller, C.A.G.A.
Cordier Antiques & Auctions
Page: 5 of 8
Purpose of the Report
The purpose of this report is to determine the value for Estate Tax purposes for Valerie
Hammacher, Camp Hill, Pennsylvania.
Method of Valuation
The method of valuation used for this appraisal is the Fair Market Value.
Definition of Value
Fair Market Value
Under the United States Treasury regulation 1.170-1c Fair Market value is defined as:
The price at which the property would change hands between a willing buyer and a willing seller,
neither being under compulsion to buy or compulsion to sell and both having reasonable
knowledge.
Basis of Appraisal
Valuation Date
The date of valuation for determining the value estimation is October 21, 2009.
Date Appraisal Conducted
This appraisal was conducted on October 21, 2009.
Limitations of Property
There were no limitations on use or disposition of this property.
Description
An itemized list with descriptions is in Appendix A.
Page: 6 of 8
CORDIER ANTIQUES & AUCTIONS
Cordier Antiques & Auctions was established in 1984. The company specializes in appraisals of antiques,
fine art and personal property, estate liquidations and the auction and sale of fine antiques, art and real estate.
Cordier Antiques & Auctions maintains memberships in the Certified Appraisers Guild of America, the
Antiques and Collectibles Dealers Association, Inc., the Antique Dealers Association of Pennsylvania, the
Pennsylvania Auctioneers Association and the National Auctioneers Association.
Cordier Antiques & Auctions has conducted appraisal clinics for such organizations as the Harrisburg Area
Community College's Older American Days, the Questers, Rohrer Bus Antiquing Road Show Tour,
Millersburg Historical Society, Friends of Fort Hunter, West Shore Country Club and the Friends of the
Pennsylvania State Museum.
Cordier Antiques & Auctions is an underwriter for the Antiques Road Show on WITF Public Television.
DAVID J. CORDIER, C.A.G.A. CERTIFIED APPRAISER
David J. Cordier is co-owner of Cordier Antiques & Auctions located in Camp Hill, Pennsylvania. Mr.
Cordier has been an antiques and jewelry dealer since 1980 and an appraiser since 1990.
David Cordier of Cordier Antiques & Auctions has successfully completed the personal property appraisal
certification program with the Certified Appraisers Guild of America.
Mr. Cordier is a graduate of Winterthur Museum's Winter Institute, a graduate level program in American
Decorative Arts. David Cordier has attended classes in the fine and decorative arts at George Washington
University, Washington D.C. and the appraisal studies program at New York University, New York. Mr.
Cordier studied the arts and decorative arts in Pennsylvania at Penn State University and holds a Master's
degree in Business Administration from Penn State Capital Campus.
Mr. Cordier is a writer for the Harrisburg Patriot News reporting on antiques and related events in central
Pennsylvania. He also wrote a bi-weekly feature column "Eye on Antiques" for the Sunday Patriot News
from 2001 to 2006.
ELLEN E. MILLER. C.A.G.A. CERTIFIED APPRAISER
Ellen E. Miller joined Cordier Antiques & Auctions in 2000. Ms. Miller holds a Bachelor's degree in
Marketing from Shippensburg University and a Master's degree in Business Administration from Temple
University.
Since joining Cordier Antiques & Auctions, Ms. Miller has been the Director of Internet Sales, conducting
research and documentation of inventory, maintaining client relationships and managing an international
customer base. She has been responsible for the sale of several large collections via Internet auction
including classic automobiles, antique toys, sports memorabilia and autographs.
Ms. Miller has successfully completed the personal property appraisal certification program with the Certified
Appraisers Guild of America.
Prior to joining Cordier Antiques & Auctions, Ms. Miller worked in the printing industry in sales and
administration.
Page: 7 of 8
Appendix A
Fair Market Value
1. $150.00 Corner Cupboard. 44" W x 74" H. 2 doors w/two lights over 2 doors
with single drawer. Poplar and various woods. Stained walnut. Top
Cornice appears replaced. Mirrored back of later vintage. Cupboard
was cut in half. Considerable alterations. Circa 1870 - 1890.
2. $565.00 Hummels. 9 Total.
# 175 5 1 /2" "Mother Darling" - $100
#112/I 5" "Just Resting" (Chip to scarf) - $100
#315 5 1 /4" "Mountaineer" - $100
#141 3/0 4" "Apple Tree Girl" - $75
#73 4 1/4" "Little Helper" - $75
#84/0 5 1/4" "Worship" - $75
#454 3" -Two small Angels with chip to horn - $40
3. $250.00 Drop leaf table. 22" x 48" x 30". (2) 21 1/2" leaves. Turned legs. 1
drawer. Walnut. Circa 1860 - 1880.
4. $75.00 Etegere/Shelf. 20" x 15" x 54". Spools with shaped skirt. Loose joints.
Poplar stained walnut. Circa 1860.
5. $100.00 Wardrobe. 40" x 18" x 62". 1 door w/5 drawers and mirrored cabinet.
Oak. Circa 1920.
6. $350.00 Washstand. 36" x 17" x 40" H. Marble top with back splash. Bowed
front. Paneled doors. Walnut. Circa 1860.
7. $125.00 Dough tray. 34" x 16" x 21". On stand. Dove tailed. Pine. Refinished.
$1.615.00 Total
Page: 8 of 8
WiX, WENGER &WEIDNER
A PROFESSIONAL CORPORATION THOMAS L. WENGER
RICHARD H. WIX ATTORNEYS AT LAW DEAN A. WEIDNER
STEVEN C. WILDS
" 508 NORTH SECOND S?BEET ROBERT C. SPITZER
Of Counsel
THERESA L. SHADE WIX
DAVID R. GETZ POST OFFICE BOX 845
STEPHEN J. DZURANIN HARRISBURG, PENNSYLVANIA 17108-0845
JEFFREY C. CLARK
PETER G. HOWLAND rya
burban O~ce~
717) 234-4182
( KE STRE7`P
HAR PA 171303041 ~'
r r
• Also Member Massachusetts Bar
FAX (717) 234-4224 ~"
f ^7 ~-sa55~ s
~ _. -?
www.wwwpalaw.com i 3 ,_,_ ` ' -~
~
_q _ v,'i
r
2010
March 16 ;
~~ -~~~ ~ '
' ==~,
, ' _
~~ ~ ~'~~ r
Ms. Glenda Farner Strasbaugh =~' -- `~ "' ~-~
Register of Wills °"
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re: Estate of Maryellen Simpson -- Estate File No. 21-09-1062
Our File No. 3414-15464
Dear Ms. Strasbaugh:
We enclose the following documents for filing on behalf of the above-captioned
estate:
1. The original and one copy of the Inheritance Tax Return;
2. The original and one copy of the Inventory; and
3. Our check in the amount of $30.00, made payable to the "Register of
Wills," representing your filing fees.
Please process these documents at your earliest convenience and return time-
stamped copies of the tax return cover page and the Inventory to our office. A self-
addressed, stamped envelope is enclosed for your convenience.
Thank you for your assistance in this matter. If you have any questions
regarding the above, please call me.
Sincerely,
WIX, W GER ~&~W~ NCR
Denise B. Williamson
Paralegal
/dbw
Enclosures
cc: Ms. Valerie J. Hammacher
David R. Getz, Esquire
y
~.
~_
_ra
~- - 1
~.
L ~~ i
~ ~ ~ ~ s ~~
«S '
~, -, ..~- t-- ~. ~ ~ a +~ C? ~ C7 }
tV ~-', !;; ~ W s ~ L~ ~} Ch
..... . - ,., ~r .~
per.. ~..'~ ~ ? ~`' W ~ ~ ~ '7~ (n '`~ ~ r
-- : ~1
,-~
~ O ~ `,~ ~ ~ v c.7 'd O ~ ~ Qj
v N C,7 1 W ~ ~ ~ ~ ~ ~ ~ ~ ~ I
~~ ~
~~j ~, ~ ~~~~a~ ~
I~
0
H