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Home My WebLink About11-02-10 (2)~ 1505610101 REV-1500 Ex `°'_1°' OFFICIAL USE ONLY PA Department of Revenue enns lvania P Y ~~o.A.MENr o~ 4E~E~~E County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN ~ Harrisburg, PA 1'7128-0601 I RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 192-30-2061 06/30/2010 06/27/1938 Decedent's Last Name Suffix Decedent's First Name MI Shumaker Carol A {If Applicable) Enter Surviving Spouse's Infor mation Below Spouse's Last Name Suffix Spouse's First Name MI Shumaker Clinton R 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 O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust U 8. Total Number of :>afe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 Nurnber Heather D. Royer, Esq. (717) 234-2~1 ~--~ , ,. ~'~`' . ,,. ~r.~, ... REGISTER=ILLS USE 't~LY ~ ~ ~ First line of address ~._ ~~Y .~~ Ch _; .:.._ ,. tV . 4431 North Front Street ~--~ ~ ~ f~ % ~ ~ ~ .- ..rdda. Second line of address '--,~~' J .,. ,.i _~' ~ , - Third Floor ..;i ~ .~ ~ 4 City or Post Office State ZIP Code DATE FILED ~ Harrisburg PA 17110 Correspondent's a-mail address: hroyer@sasllp.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer Has any knowledge. SIG TUR F PERS SPONSIBLE FOR FILI G RETURN DATE o . ~-~ - ~v ESS 07 II ws Dri amp Hi , A 17011 SIGNATU E OF PREPAR OTH HAN REPRESENTATIVE ATE ADDRESS 4431 N. Front St., 3rd Floor, arrisburg, PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J J 1505610105 REV-1500 EX Decedent's Social ~~ecurity Number 192-30-2061 Decedent's Name: RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 12,799.59 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 12,799.50 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ...... 9. 16,075.50 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........ ...... 10. 1,053.12 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 17,128.62 12. Net Value of Estate (Line 8 minus Line 11) ........................ ...... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................. ....... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. ...... 14. TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 ' 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .................................................... ..... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610105 1505610105 J REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Carol Ann Byler Shumaker a/k/a Carol A. Shumaker STREET ADDRESS 324 Somerset Drive CITY ~ STATE Shiremanstown ~ PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments _...._...... B. Discount 3. Interest Total Credits (A + B) (2) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 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 : ............................................ ^ Q c. retain a reversionary interest; or .......................................................................................................................... ^ x^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0 2. If death occurred after Dec. 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? .............. ^ 0 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 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 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 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 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-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Carol Ann Byler Shumaker a/k/a Carol A. Shumaker 2010-00962 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-0?) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Carol Ann Byler Shumaker a/k/a Carol A. Shumaker 2010-00962 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1' Richardson Funeral Home, Inc. 6,329.84 2. West Shore Country Club -Memorial Luncheon 1,910.16 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City .- ---- - -- - -- ------- ------ --- - - - - --- -- -- -- -- ---....... --- State ..- - - ---ZIP - - --- ---------- ---- Year(s} Commission Paid: 4,000.00 2. Attorney Fees: 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation,) 3,500.00 Claimant Clinton Ronald Shumaker Street Address 325 Wesley.._Dr.,.-Apt. 3117.... city _Mechanicsburg __________ state _ (?A _ zIP 17055 Relationship of Claimant to Decedent Spouse__*Moved_to_apartme_nt_after_death of spouse 4. Probate Fees: 120.50 5. Accountant Fees; 6. Tax Return Preparer Fees: ~• S. Brian Magaro, Appraiser - re: Appraisal 185.00 s. Filing fee - PA Inheritance Tax Return & Inventory 30.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 16,075.50 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-OS) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Carol Ann Byler Shumaker a/k/a Carol A. Shumaker 2010-00962 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) •,~ ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES ESTATE OF: FILE NUMBER: Carol Ann Byler Shumaker a/k/a Carol A. Shumaker 2010-00962 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 outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Clinton Ronald Shumaker, 326 Wesley Dr., Apt. 3117, Mechanicsburg, PA Spouse 100 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE, II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; 1. B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. 4762-2-5lWill/HDR1crs 3/1 I/9~ 3:34 PM LAST WILL AND TESTAMENT OF CAROL ANN BYLER SHUMAKER I, CAROL ANN BYLER SI3UlV[AKER, presently of Cumberland County, Pennsylvania, declare this to be my Last Will and Testament hereby revoking all Wills and Codicils previously made by me. MARITAL STATUS I declare that I am married to CLINTON RONALD SHUMAKER and that all references in this Will to my husband are references to him. P~•J C-7 ~~ -) r 1....... , ..~..u.~ f...a t ~ ~.. CHILDREN ~; ~ ~i ~,.' f _~. , ~~ C~ t~,s I declare I have no children born to me. ~-~ C~ ~ ~ ~ :. .:Yi - --~-~ r j4~_ ~, r- - p .. -~ ;-r 3 ~ ~ W .~ ~ ~i SPECIFIC BEQUESTS OF PERSONALTY ARTICLE I I give to my friend, JUDY OLEJNICZAK, presently of Camp Hill, Pennsylvania, the following items of personalty provided she survives me by thirty (30) days: A. Antique round diamond ring set in platinum; B. Gold Umega necklace; C. Diamond cluster pendant set in 14 karat yellow gold; D. Any and all Waterford Crystal that I may own at the time of my death.. E. Any and all Lladro figurines that I may own at the time of my death. Should JUDY OLEJNICZAK fail to survive me by thirty (30) days or if I do not own such personal property at the time of my death, then this gift shall lapse. SPECIFIC MONETARY BEQUESTS ARTICLE II A. MIRIAM HUBBARD. If my husband predeceases me or dies simultaneously with me, I give Three Thousand ($3,000.00) Dollars to my aunt, MIFk][AM HUBBAR.D, presently of Carlisle, Pennsylvania, provided she survives me by thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall lapse. . B. MARTHA STRAINING. If my husband predeceases me or dies simultaneously with me, then I give Five Thousand ($5,000.00) Dollars to my cousin,lVIARTHA STRAINING, presently of Enola, Pennsylvania, provided she survives me by thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall lapse. Page 2 of 10 Pages PERSONAL PROPERTY ARTICLE III I give the remainder of my household furnishings and tangible personal property not otherwise disposed of in the preceding portions of this Will to my husband provided he survives me by thirty (30) days. If my husband fails to survive me by thirty (30) days, then I €;ive the remainder of my household furnishings and tangible personal property not otherwise disposed of in the preceding portions of this Will to the following persons to be divided among them as they are able to agree: ALICE JANE LONG, presently of Summerdale, Pennsylvania; DORIS CAROL I1~IYERS, presently of Georgetown, Massachusetts; BARBARA FEESER, presently of Camp Hill, Pennsylvania; JUDY OLEJNICZAK; and BARBARA ZIMMERIYI~~N, presently of Lititz, Pennsylvania. If they are unable to agree, then I direct that such property and furnishings be sold and the proceeds added to my residuary estate. RESIDUE ARTICLE IV I give the rest, residue and remainder of my estate to my husband provided he survives me by thirty (30) days. Should my husband fail to survive me by thirty (30) days, then I give the rest, residue and remainder of my property as follows: A. Seventy-five (75%) percent to my husband's sisters, ALICE JANE LONG and DORIS CAROL 1VIYERS, in equal shares, per capita. B. Twenty-five (25%) percent to be divided and distributed in equal shares, per capita, to the following beneficiaries: 1. DONNA BLUMBERG, presently of Austin, Texas; Page 3 of 10 Pages 2. NANCY BRADBERRY, presently of Villanova, Pennsylvania; 3. SUSAN CRAWFORD, presently of Glen Moore, Pennsylvania; 4. LORI ANN HAYDU, presently of Decatur, Georgia; 5. BARBARA FEESER, presently of Camp Hill, Pennsylvania; 6. PHYLLIS LEONARD, presently of Duncannon, Pennsylvania; 7. DORA LONG, presently of Carlisle, Pennsylvania; 8. TODD OLEJNICZAK, presently of Camp Hill, Pennsylvania; 9. BONNIE PORTZLINE, presently of Gettysburg, Permsylvania; 10. CHRIST EVANGELICAL CHURCH, Hamsburg, Pennsylvania; and 11. WORLD'S CHILDREN, INC., headquartered in Winter Haven, Florida. EXECUTOR ARTICLE V A. A,~pointment. I appoint my husband, CLINTON RONALD SHU142AKER, and my friend, JUDY OLEJNICZAK, as the Co-Executors of this Will. In the event one of them is unable or unwilling to act, then the remaining Co-Executor shall serve as the sole Executor. B. Bond. No bond or other security shall be required of any Executor or Executrix appointed in this Will. C. Compensation. The Executor or Executrix shall not receive compensation for services performed. Page 4 of 10 Pages EXECUTOR POWERS ARTICLE VI I give my Co-Executors in addition to and not in limitation of the powers given bylaw or by other provisions of this Will, the following powers with respect to settlement of my estate, to be exercised from time to time in the discretion of my Co-Executors without further order or license of the Register of Wills or of any court: A. To retain any property, pending distribution hereunder, to invE;st in or purchase any property without restriction to legal investments for fiduciaries, to distribute property in kind, to compromise claims, and to sell any property at public or private sale; B. To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; C. To engage in litigation and compromise, arbitrate or abandon claims; D. To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a rion-pro rata basis, and for such purposes to make reasonable determinations of current values; E. To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance,. gift or other tax returns a~zd the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; Page 5 of 10 Pages F. To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; G. To manage, control, repair and improve all estate property; H. To procure and carry at the expense of the estate, insurance of the kinds, forms and amounts deemed advisable by the Co-Executors to protect the estate and the Co-Executors against any hazard; I. To employ any attorney, investment adviser, accountant, broker, tax specialist or any other agent deemed necessary in the discretion of the Co- Executors; and to pay from the estate reasonable compensation far all services performed by any of them; J. To conduct alone or with others any business in which I am engaged or in which I have an interest at my death, with all the powers of arty owner with respect thereto, including the power to delegate discretionary duties to others, to invest other property held hereunder in such business and to organize a partnership or corporation to carry on such business; k. To do all the acts, to take all the proceedings, and to exercise all the rights, powers and privileges which an absolute owner of the property would have, subject always to the discharge of its fiduciary obligations; the enumeration of certain powers in this Will shall not limit the general or implied powers of the Co-Executors; the Co-Executors shall have all additional powers that may now or hereafter be conferred on the Co- Executors by law or that may be necessary to enable the Co-Executors to Page 6 of 1 Q Pages administer the provisions of this Will, subject to any limitations specified in this Will. NO ALIENATION ARTICLE VII No interest of any beneficiary under this Will or any codicil hereto shall be subject to anticipation or voluntary or involuntary alienation. SIMULTANEOUS WILLS ARTICLE VIII My husband and I are executing Wills at approximately the same time in which each of us is the primary beneficiary of the Will of the other. These Wills are not executed because of any agreement between my husband and myself. Either Will may be revoked at any time at the sole discretion of the maker thereof. NO CONTEST ARTICLE IX If any beneficiary or remainderman under this Wi11 in any manner, directly or indirectly, contests or attacks this Will or any of its provisions, any share or interest in my estate or in the estate of the Trust given to that contesting beneficiary or remainderman under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary or remainderman had predeceased me without issue. Page 7 of IO Pages LEGALITY OF ARTICLES ARTICLE X If any provision of this Will or of any codicil thereto is held to be inoperative„ invalid or illegal, it is my intention that all of the remaining provisions thereof shall continue to be fully operative and effective so far as it is possible and reasonable. TAXES ARTICLE XI All estate, inheritance and succession taxes, together with any interest and penalties thereon, payable as a result of my death and imposed with respect to any property, whether or not disposed of by this Will, shall be paid out of the residue of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will and Testament, consisting often (10} typewritten pages, including this attestation clause, to be executed, declared and published this ~ ~ ~~ ``` day of ~~:'~ '~. ? ~ !~`t , 1999, at 2917 North Front Street, Hamsburg, Pennsylvania. CAROL ANN BYLER ~fHUMAKER. Page 8 of 10 Pages Signed, sealed, published and declared by the above named CAROL ANN BYLER SHUMAKER, Testatrix, as and for her Last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. 4~~_ ~~ ,,~.~- g L~-=~ ,~ ; ~ , ~ . ~ ~ .~': `~= Residing at f~ ~' f ~,~~ , ~'` i (,'~'~~ ~ ;~~'' ~~- ~ '.`,..~ ~~" ~'~ Residing at ,~ ~. € f , '" ' ',~~+ ~ ,~. ~ : `~ ~f. ~ ~ ~~' ;'l ~.~~~~~ Residing at I~~ J; ~ ~° i Page 9 of 10 Pages _ - •~ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN We, CAROL ANN BYLER SHUMAKER, the Testatrix, and ~„ + f' ~ ~, "~ ~~ ~~.~'~~ ~' ' ' ~ /~ f, ~-,~~~ ~~'~ ,~ ~~ ~~. ~~~~ ~ ,~-~' ' ~, ~andr~.. tr~ ~,~<:.~ ~ ~ ~`~ i,~ ~' ~:~~~ `~ the v }! witnesses, whose names are signed to the attached or foregoing instrument, being fi~st.duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Will as a witness and that to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. r~ ~ ;; , CAROL A,Nl'~ BYLER SHCrn-~AKER Witness ~ ~ ~' :.:L.v11 ~ ~ ~-. Witness 'T~" Witness ~j r ~~. ~ ,_ r r ~~ r. Subscribed, sworn to and acknowledged before me by CAROL ANN BYL~:R SHUIVIA.I~.ER, the Testatrix, and subscribed and sworn to before me by ~sl'i~ ~ `~ ~ ,'' ~' ~~ -~~~.`~ .'f~ ~~ ~~';~ f' ` ~ r'~ ,~" ~ ..rf ' eve and ,, !~' ~~~ , ~- ~° ~~~J ~ t~ ~` ,witnesses, this 1 .~ day of .. (, .. ~~,~~~,~1, ~ .d`~ ~. , 1999. ,, ~ j j' f ) ,f r - - 4- N~~ary Public , (SEAL) Page 10 of 10 Pages 'METRO BANK 3801 Paxton Street Harrisburg • PA • 17111 mymetrobank.com 888.937.0004 Smigel, Anderson & Sacks 4431 N Front St Harrisburg PA 17110 October 5, 2010 RE: Estate of: Carol Ann Byler Shumaker Tax Identification Number: 192-30-2061 Date of Death: June 30, 2010 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking (Individual) Account Number: 538221516 Date Opened: January 6, 2009 Primary Owner: Carol A. Shumaker Date of Death Balance: $7,904.59 Please feel free to contact me at (717) 412-6105 if I may be of further assistance Sincerely, ~ '..~~'" `__ - ~ ~_ ~ f` ;7 ~- Cindy Shultz `' Support Associate/Deposit Services Metro Bank S. Brian Magaro Auctioneer/ Appraiser 608 Magaro Road Enola, Pennsylvania 17025-1912 717-732-7940, email: magaroauction@aol.com APPRAISAL REPORT OF PERSONAL PROPERTY FOR: Estate of Carol Ann Byler Shumaker 324 Somerset Drive, Shiremanstown, PA 17011 Requested by Doris Myers Smigel, Anderson & Sacks, LLP To: Joanne Bradley c/o Smigel, Anderson & Sacks River Chase Office Center 4431 North Front Street Harrisburg, PA 17110 For the purpose of establishing Fair Market Value as of August 26, 2010 Appraisal conducted by: S. Brian Magaro, Auctioneer/Appraiser S. Brian Magaro Auctioneer/ Appraiser 608 Magaro Road Enola, Pennsylvania 1?025-1912 71?-?32-7940, email: magaroauction@aol.com LLARDO Porcelain Figurines 27 pieces total $1,815.00 Waterford Crystal $1,620.00 46 pieces total (over all good condition w/ some minor handling/use marks) Round Diamond Ring set in Platinum (wear noted on setting) Omega Necklace, gold (minor flaws noted on necklace) Gold Pendent w/ Diamond Cluster (wear noted around setting) Total $ 480.00 $ 460.00 $ 520.00 $4,895.00 S. Brian Magaro Auctioneer/ Appraciser 608 Magaro Road Enola, Pennsylvania 1?025-1912 717-?32-?940, email: magaroauction@aol.com ASSUMPTIONS AND LIMITING CONDITIONS Fair Market Value The term "Fair Market Value" as used in this report is defined as follows: The highest price estimated in terms of money which the property will bring in a competitive and open. market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. This appraisal is based upon the following assumptions, limitations and conditions: 1. The information contained in this report is gathered from sources considered reliable and from personal examination. 2. No responsibility is assumed for matters legal in nature, including but not limited to: representation of others of value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumes that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures would be utilized unless specifically requested and the expenditure of funds therefore authorized. 4. Court Attendance -The appraiser's court attendance and giving of expert testimony are not included as part of this report. The undersigned hereby certifies: 1. That he/she has no interest now, heretofore, or contemplated 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 findings and that no pertinent information has been knowingly withheld or deleted in this respect. 3. That neither the employment to make this appraisal nor compensation for doing so is contingent upon the value of the property. Even though it is my firm belief as the appraiser that the information furnished in this appraisal report and the conclusion drawn from this information. are true and correct, they are not guaranteed. Respectfully submitted, S. Brian Magaro Auctioneer /Appraiser