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03-0159
PETITION FOR PROBATE and GRANT OF LETTERS also known as To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 198- 07- 823~ Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ]:ix named in the last will of the above decedent, dated May 2 ,Xl~9 2002 and codicil(s) dated N/A (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 49 Campbell Place, Borough of Wormleysburg, Cumberland County, Pennsylvania (list stieet, number and muncipality) X Decendent, then 90 years of age, died January 25 .,~[~- 2003 , at Masonic Homes, Elizabethtown, PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: no exceptions. Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $. 1,000.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 150,000.00 situated as follows: 49 Campbell Place, Wormleysburg Total: $ 151,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters, testamentary. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. 49 Campbell Place Camp Hill, PA 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERS,AND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed - ~J ~~~ ~ 24th ary L. ~ear before me this day of [ ~ ' ~' NO. 21-2003-159 Estate of C~ARLES /~. ~.~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW February 24th xlg) 2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated May 2, 2002 described therein be admitted to probate and filed of record as the last will of Charles L. Lear ; and Letters Testamentary are hereby granted to Mary L. Lear FEES Probate, Letters, Etc .......... $ 235.00 Marlin R. McCaleb (#06353) Short Certificates(1) $ 3.00 ATTORNEY (Sup. Ct. I.D. No.) .......... 219 East Main Street Renunciation ................ $ Mechanicsburg, PA 17055 x-Pages (4) ~[~ :~ JCP $ ADDRESS TOTAL __ $. 260.00 (717) 691-7770 Filed . .F.e.b..r~...a~....2.4.t..h:.2.0.0..3 ............ PHONE MAILED LE~fERS TO A~fORNEY ON 2-24-03 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS 21-2003-159 EMILY A. JOERG (~at~h) a subscribing witness to the will presented herewith, (~a~h~ being duly qualified according to law, depose(s) and say(s) that I was present and saw ~ Charles ~.~" Lea r · , the testat ator , sign the same and that % signed asa witness at the request of testat ator in h is ' presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before f/'~'~' y~y ~ me this .,~ rz"' ~[' day of Emi 219 East Mai~'~Ef~eet .~-~_~f~' . x~9 2003 Mechanicsburq, PA 17055 ~ar~l S~ (Name) Marlin R. McC~eb, No.fy Public Mecl~dmNx~ Boro, Cumbe~r~ Counly ~ ~m,'~,,,~:m ,C_x~res Dec. 14, 2006 (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each). a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil testat~ of (one of the subscribing witnesses to) the will presented herewith and codicil that believes the signature on the will is in the handwriting of testat believes the signature of the will presented herewith and that codicil .believes the signature on the will is in the handwriting of to the best of knowledge and belief. Sworn. to or affirmed and subscribed before me this day of (Name) 19 (Address) Register (Name) (Address) REGISTER OF WILLS OF CU~qB~.RLAND COUNTY · OATH OF SUBSCRIBING WITNESS 21-2003-159 MARLIN R. McCALEB (~-a~) a subscribing witness to the will presented herewith, ~k) being duly qualified according to law, depose(s) and say(s) that I was present and saw ~ Charles ~... Lear . · , ~e testat ator , sign the sine and that I signed asa witness at the · request of testat ator in his ' presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). ~ ~~~ ~~~~/., ~ , Sworn to or affirmed and subscribed before'. this Febm~/ /~,~ 2003 Mechanicsburq, PA 17055 ~ ~~~ ~~ ~ (Address) ' (Name) . . (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each).. a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of ., codicil testat.__ of (one of the subscribing witnesses to) the will presented herewith and codicil that believes the signature on the will is in the handwriting of testat~ believes the signature of the will presented herewith and that codicil .believes the signature on the will is in the handwriting of to the best of knowledge and belief. Sworn to or affirmed and subscribed before me this day of (Name) 19 (Address) Register (Name) (Address) This is to certify that the information here given is correctly copied from an original certificate of'dcal':i .dui.: ~iicd with mc its Local Registrar. The original certificate will be fbrwardcd to the State Vital kccords (>f'ficc ibr pcrmav::p.t l:fi~nv,. WARNING: It is illegal to duplicate this copy by photostat or photograph. COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH ,, VITAL RECORDS CERTIFICATE OF DEATH ENT, .............) ]SEX ISGCIAL SECURfTY NUMB£R tDATE OF DEATHDa,. ~ea,/ ...... ,.Chiles E. Le~ ~e ,. 198 --07 --8239 '.1-25-2003 s.90 .... ~ : ~'~"' ~ E~,,.., -- ' ' ..9-'O-1912,.Meehanlcsb=...J .o ~. ~...~,.c~.. T'""~ ,s~,~, ~ .~. Lane~t~ ,. Elizabe~htown ~. M~onZc Home j~ -- · I,o. White 4 9 C~pbell Place {~c,u,t o,~ ,~.~ ~tmp Hil~, PA 17011 J~ ...... ~ C~b~land .......... ~'~ Wormleqsb~ Chiles D. Le~ ~om~,.s,~.~.,=,,,. Esthe~ ~au~'~'~'~"~'~So~ ~s. M~t L. Le~ b~-49 Campbell Place. Cam~ Hill. PA 17011 ~,,.,~ ~,,~s~ -~J~,~. 1-29-2003 b,~PA C~ema.tory J~,~H~risb~g, PA 17109 [,,~ 4100 Jon~o~n gd, COMPLaiN ~ CAU~ ~ Hom~ .~EN~ N~MSE~ . .............. . ............... . .............. , .... : ........ : ................. ~., .... ~ ,,. ~[,~ ~"'"*"""~"*""" ...... '"~ ~ ~ t2,/,z,/,/I .....~., 21-2003-159 LAST WILL AND TESTAMENT I, CHARLES E. LEAR, of the Borough of Wormleysburg, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing t'\ ~ ",~' mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executrix or my Co-Executrices, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) and my marble-top table unto my daughter, JOYCE L. CROSSLEY, absolutely, if she survives me. THIRD. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, KAREN L. CHRONISTER, absolutely, if she survives me. FOURTH. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, PATRIClA A. RUIZ, absolutely, if she survives FIFTH. I give and bequeath my golf clubs, my guns, ammunition and gun cabinet, and my 14-carat gold Dudley pocket watch (No. 7909804, made by Keystone Watch Company, of Lancaster, Pennsylvania), unto my great-grandson, LAW OFFICES M,,..,N R. McC,*.EB ALEX MICHAEL RUIZ, absolutely, if he survives me. If my said great-grandson has not attained the age of majority at the time of distribution of my estate, then I order and direct that the foregoing items be given and delivered unto his mother, PATRICIA A. RUIZ, for her to keep and maintain them for him until he attains the age of majority, and I further authorize and direct that a receipt and/or release for .~ said items signed by her shall be sufficient to relieve my Executrix or my Co- ~ Executrices, as the case may be, hereinafter named, from further obligation or liability under this Item FIFTH. ~ SIXTH. I give and bequeath my tools unto my wife, MARY L. LEAR, ~ absolutely, if she survives me. .'._~ ...... SEVENTH. I order and direct that my wife, MARY L. LEAR, shall have the right and privilege to occupy and reside in my residence at 49 Campbell Place, Borough of Wormleysburg, Cumberland County, Pennsylvania, for the rest of her life, even if she remarries, without obligation for the payment of rent, upon condition that she pay the real estate taxes, insurance, utilities and maintenance, including all major repairs and improvements thereto, during her occupancy, and upon the further condition that none of her children or grandchildren shall be permitted to live and reside with her. Upon the death of my said wife, or at such time as she is unable or no longer desires to reside in my residence, or upon her breach of any of the foregoing conditions, then I order and direct that my said residence shall be sold at public or private sale and the net proceeds of said sale shall be paid over and distributed to the persons, and in the proportions, as set LAW OFFICES MARLIN R. McCALEB --~.- forth in Item NINTH, below. EIGHTH. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my wife, MARY L. LEAR, absolutely and in fee simple, if she survives me. In the event that my said wife shall die under such circumstances that there is not sufficient evidence to determine absolutely whether she survived me, then for the purposes of this Will, I order and direct that she shall be conclusively presumed not to have survived me. NINTH. If my wife, MARY L. LEAR, shall not survive me, then and in that event I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, as follows: A. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my daughter, JOYCE L. CROSSLEY, absolutely, if she is living at the time of distribution; B. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my granddaughter, KAREN L. CHRONISTER, absolutely, if she is living at the time of distribution; C. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my granddaughter, PATRIClA A. RUIZ, absolutely, if she is living at the time of distribution; but if she is not then living, then I give and bequeath the same in equal shares unto her children who are then living, share MARLIN R. Mc'CALEB --3-- and share alike, absolutely; D. I give and bequeath an amount equal to the remaining ten (10%) per centum of my said estate in equal shares unto my great-grandchildren living at the time of distribution, share and share alike, absolutely. TENTH. All federal, state and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my residuary Estate and shall be paid out of the residue of my · ~ Estate without apportionment or right of reimbursement. LASTLY. I nominate, constitute, and appoint my wife, MARY L. LEAR, Executrix, of this, my Last Will and Testament, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute, and appoint my daughter, JOYCE L. CROSSLEY, to serve in her place and stead, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute, and appoint my granddaughters, KAREN L. CHRONISTER and PATRICIA A. RUIZ, Co-Executrices, to serve in her place and stead, all to serve without bond in this or in any other jurisdiction. IN WITNESS WHEREOF, I, CHARLES E. LEAR, have hereunto set my hand to this, my Last Will and Testament, which consists of five (5) typewritten pages, to each of which I have affixed my signature this :~ '~ of ~?f~ MARLIN R. M/CALEB A.D., Two Thousand Two (2002). · ~' (SEAL) The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature of the Testator was on the date thereof signed, sealed, published and declared by CHARLES E. LEAR, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. LAW OFFICES MARLIN R McCALEB 5 CHARLES E. LEAR LAW OFFIGES FR2%NKEBERGER BUILDING EAST IviA/N STREET MEGH.ANIGSBURG, PENNSYLV.Alq'IA. 17o.'55 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Charles,~'. Lear Date of Death: January 25, 2003 Will No. 21-03-0159 To the Register: I certify that notice of beneficial interest and estate administration required by Rule 5.6(a) of the Orphans' Court Rules was personally served on the following beneficiaries of the above-captioned estate on March 6, 2003. Name Address Mary L. Lear 49 Campbell Place Camp Hill, PA 17011 Joyce Crossley 2017 Yale Avenue Camp Hill, PA 17011 Karen Chronister 301 Meadow Court Glen Mills, PA 19342 Patricia Ruiz 604 Wilkes Drive Middletown, PA 17057 Rachael Ruiz 604 Wilkes Drive Middletown, PA 17057 Alex Ruiz 604 Wilkes Drive Middletown, PA 17057 Notice has now been given to all persons entitled thereto under Rule 5.6(a) . Dat~?! March 6, 2003 ~ ~ Marlin R. McCaleb Attorney I.D. No. 06353 219 East Main Street ~ P.O. Box 230 _ Mechanicsburg, PA 17055 - (717) 691-7770 FAX: (717) 691-7772 ~'~ Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128~0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002493 MC CALEB MARLIN R ESQUIRE 219 EAST MAIN STREET MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL ........ ,o,d NUMBER 101 I $5,000.00 ESTATE INFORMATION: SSN: 198-07-8239 j FILE NUMBER: 2103-0159 DECEDENT NAME: LEAR CHARLES L DATE OF PAYMENT: 04/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/25/2003 TOTAL AMOUNT PAID: $5,000.00 REMARKS: MARY L LEAR C/O MARLIN R MCCALEB ESQUIRE CHECK# 1838 INITIALS: SK SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 E×+ (6-00) REV-- 1 500 COMMO.WEALTHOFPE.NSYLVAN,A INHERITANCE TAX RETURN FILE NUMBER DEPARTMENT OF REVENUE RESI DENT DECEDENT 21- 03- 015 9 DEPT. 280601 HARRISBURG, PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER D E Lear Charles E. 198-07-8239 C DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) TI-IlS REltIRN MUs"r BE FILED IN DUPI_ICA E D 0I~/'~/~D03 I 09/30/1912 REGISTER OF WILLS E N (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER T ]'.ear, Ma.r.'7' L. 201-22-2910 ~ 1. Original Retum 1~2. Supplemental Returnf h . J~l3' Remainder Retum (P~a C A P B 4. Limited Estate 4a. ~F~l~r~§~t Comprom,se (date of death after 12-12- 5. Federal Estate Tax Retum HpRL E P I O 6. Decedent Died Testate 7. Beqai~tedt Maintained a Living Trust 0 6. Total Number of Safe Depo C R A C (Attach copy of Will) ~,u~,==upy of Tr~st) KoTK ES [~ 9. Litigation Proceeds Received[~10. Spousal Poverty Credi, [~ 11. Election to tax under Sec. 9 ~d~(~f death between 12-31-91 and 1-1-95) (Attach ScL O) C OP NAME COMPLETE MAILING ADDRESS O Marlin R. McCaleb Esc[. 219 East Main Street R DN F~MNAME(~fa~p,cab~) P O. Box 230 E NE Law Offices-Marlin R. McCaleb Mechanicsburg~",' PA 17J}55 S T TELEPHONE NUMBER 717./691- 7770 1Real Estate (Schedule A) (1) 138,000.00 ':' ' OFFiCiAL USE ONLY 2StOCkS and Bonds (Schedule B) (2) None 3Closely Held Corporation, Partnership or (3) None Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) None R 5Cash, Bank Deposits & Miscellaneous Personal Property (5) 20,128 50 C (Schedule E) A 6Jointly Owned Property (Schedule F) (6) None I [--~eparate Billing Requested T U 7inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 126,912.63 L (Schedule G or L) A T 8.Total Gross Assets (total Lines 1-7) (8) 285,041.13 I O 9Funeral Expenses & Administrative Costs (Schedule H) (9) 11,189.48 N l~Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) None 11Total Deductions (total Lines 9 & 10) (11) 11,189.48 l~iet Value of Estate (Line 8 minus Line 11) (1~) 273,851.65 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) l~let Value Subject to Tax (Line 12 mi,us Line 13) (14) 273,851.65 C O SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES M T UP 1,~0,mount of Line 14 taxable at the spousal tax A X AT rate, or tra,sfers under Sec. 9116(a)(1.2) 168,521.11 X .0 0 (15) 0.00 T l~mount of Line 14 taxable at lineal rate 105,330.54 X .0 45 (16) 4,739.87 I 17Amount of Line 14 taxable at sibling rate X .12 (17) 0.00 O N 18~mount of Line 14 taxable at collateral rate X .15 (18) 0.00 1SI'ax Due (19) 4,739.87 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 49 Campbell Place CITY STATE I ZIP Camp HillI PA 17011 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) (1) 4,739.87 2Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 5,000.00 C. Discount 236.99 Total Credits ( A + B + C ) (Z) 5,236.99 3interest/Penalty if applicable D. interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.00 4If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 497.12 5Jf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (SA) 0.00 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 1Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. 4Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ j-~ r--1 IF THE ANSWER TO ANY OF THE ABOVE GUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 Mary L. Lear -~' - -~ 49 Campbell Place ;- ......................... SIGNATU~)FP~PAREROT~HERTH~I~EPRESEN~T~IVE Law Offices-Marlin R. McCaleb ' /~' .,~ ~ ,/~ ~/.~',, . 219 East Main Street 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 3% [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 0% [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 0% [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%, 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% [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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV'-1500 EX (Rev. 6-00) 21-2003-159 .LAST WILL AND TESTAMENT I, CHARLES E. LEAR, of the Borough of Wormleysburg, County of Cumberland and Commonwealth of Pennsylvania, being 'of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executrix or my Co-Executrices, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) and my marble~top table unto my daughter, JOYCE L. CROSSLEY, absolutely, if she survives me. THIRD. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, KAREN L. CHRONISTER, absolutely, if she survives me. FOURTH. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, PATRiCIA A. RUIZ, absolutely, if she survives me. _FIFTH. I give and bequeath my golf clubs, my guns, ammunition and gun cabinet, and: my 14-carat gold Dudley pocket watch (No. 7909804, made by L,,~ oF~,~ Keystone Watch Company, of Lancaster, Pennsylvania), unto my great-grandson, ~*,~,. ,. ~c,~ ALEX MICHAEL RUIZ, absolutely, if he survives me. If my said great-grandson has not attained the age of majority at the time of distribution of my estate, then 1 order and direct that the foregoing items be given and delivered unto his mother, PATRICIA A. RUIZ, for her to keep and maintain them for him until he attains the age of majority, and I further authorize and direct that a receipt and/or release for ~ said items signed by her shall be sufficient to relieve my Executrix or my Co- ;'~- Executrices, as the case may be, hereinafter named, from further obligation or ~' liability under this Item FIFTH. '~" SIXTH. I give and bequeath my tools unto my wife, MARY L. LEAR, ,-, absolutely, if she survives me. ........ . SEVENTH. I order and.direct that my wife, MARY L. LEAR, shall have the i right and privilege to occupy and reside in my residence at 49 Campbell Place, i Borough of Wormleysburg, Cumberland County, Pennsylvania, for the rest of her life, even if she remarries, without obligatiOn for the payment of rent, upon condition that she pay the real estate taxes, insurance, utilities and maintenance, including all major repairs and improvements thereto, during her occupancy, and upon the further condition that none of her children or grandchildren shall be permitted to live and reside with her. Upon the death of my Said wife, or at such time as she is unable or no longer desires to reside in my residence, or upon her - breach of any of the foregoing conditions, then I order and direct that my said residence shall be sold at public or private sale and the net proceeds of said sale shall be paid over and distributed to the persons, and in the proportions, as set MARLIN R. McCALEB forth in Item NINTH, below. EIGHTH. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my wife, MARY L. LEAR, absolutely and in fee simple, if she survives me. In the , event that my said wife shall die under such circumstances that there is not ~-.,~j'~ sufficient evidence to determine absolutely whether she survived me, then for the ,.~,~'.':*.purposes of this Will, I order and direct that she shall be conclusively presumed ~- not to have survived me. ~.. NINTH. If my wife, MARY L. LEAR, shall not survive me, then and in that ( ~-. event I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, as follows: A. I give and bequeath an amount equal to thirty (30%) per cen'tum of my said estate unto my daughter, JOYCE L. CROSSLEY, absolutely, if she is living at the time of distribution; B. I give and bequeath an amount equal to thirty (30%) per centum of my Said estate unto my granddaughter, KAREN L. CHRONISTER, absolutely, if she is living at the time of distribution; C. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my granddaughter, PATRICIA A. RUIZ, absolutely, if she is living at the time of distribution; but if she is not then living, then I give and bequeath the same in equal shares unto her children who are then living, share MARLIN R. MCCALEB -3-- and share alike, absolutely; D. I give and bequeath an amount equal to the remaining ten (10%) per centum of my said estate in equal shares unto my great-grandchildren living at the time of distribution, share and share alike, absolutely. TENTH. All federal, state and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my residuary Estate and shall be paid out of the residue of my ! !i~i¢ Estate without apportionment or rig hto, reimbursement. LASTLY. I nominate, constitute, and appoint my wife, MARY L. LEAR, Executrix, of this, my Last Will and Testament, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute, and appoint my daughter, JOYCE L. cROSSLEY, to serve in her place and stead, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I-nominate, constitute, and appoint my granddaughters, KAREN L. CHRONISTER and PATRICIA A. RUIZ, Co-Executrices, to serve in her place and stead, all to serve without bond in this or in any other jurisdiction. IN WITNESS WHEREOF, I, CHARLES E. LEAR, have hereunto set my hand to this,, my Last Will and Testament, which consists of five (5) typewritten pages, to each of which I have affixed my signature this ~ "'~:~i'of ~'~?'~::~.~_.~.¢ MARLIN R. M¢CALEB A.D., Two Thousand Two (2002). The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature of the Testator was on the date thereof signed, sealed, published and declared by CHARLES E. LEAR, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. LAW OFFICES MARLIN R. M¢C*~LEB ESTATE OF Charles E. Lear SS# 198-07-8239 01/25/2003 FILE NUMBER 21-03-0159 All real property owned solely or as a tenant in common must be reported at fair market 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 property which is jointly-owned with ri~)ht of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 House and lot - known and numbered as 49 Campbell Place, Camp 138,000.00 Hill, PA, acquired by decedent by deed of Marie A. Lear, dated 10/08/1973, recorded in Deed Book 25-3-549. TOTAL (Also enter on line 1, $ 138,000.00 Copyright (c) 1996 form software only CPSysterns, Inc. (if more space is needed, insert additional sheets of the same size) Form REV-1502 EX m.v. 1-97) APPRAISAL OF REAL PROPERTY LOCATED AT: 49 Campbell Place Borough of Wormleysburg, Cumberland County Wormleysburg, PA 17043 FOR: Marlin R. McCaleb, Esquire 219 E. Main Street, Mechanicsburg, PA 17055 AS OF: January 25, 2003; Date of Death of Charles E. Lear BY: Pamela M. Reitenbach Pa State Certified General Real Estate Appraiser and Karen Darney Pa State Certified General Real Estate Appraiser L. G. Connor Real Estate Appraisers, LTD Form GA1 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE File No. 03-531 June 23, 2003 L. G. Connor Real Estate Appraisers, LTD 2159 Market Street Camp Hill, PA 17011 Marlin R. McCaleb, Esquire Frankeberger Place 219 East Main Street P. O. Box 230 Mechanicsburg, PA 17055 RE: Estate of Charles E. Lear 49 Campbell Place Wormleysburg Borough, Cumberland County Wormleysburg, PA 17043 Dear Mr. McCaleb: Pursuant to your request, we have prepared a COMPLETE APPRAISAL, SUMMARY REPORT of the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost, and income data for similar properties. This appraisal has been made with particular attention paid to applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. Within this analysis an opinion of the retrospective market value of the subject, as of the date of death of Charles E. Lear on January 25, 2003, unencumbered by the life estate given to Mary L. Lear is provided. From this a second opinion of value was provided which reflects the subject property encumbered by the life estate given to Mary L. Lear. Both values are contingent upon the certification and limiting conditions attached. The purpose of this report is for estate settlement purposes. The date of inspection was on May 28, 2003. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Respectfully, Karen Darney ~ PA State Certified General Appraiser Form DCVR -- "TOTAL for Windows" appraisal software by a la mode, inc, -- 1-800-ALAMODE SUMMARY OF SALIENT FEATURES Subject Address 49 Campbell Place Legal Description Deed Book 25J, Page 549 City Wormleysburg County Cumberland State PA Zip Code 17043 Census Tract 3240-0103.00 Map Reference Plan Book 9, Page 29, Lot 1, Block E _Sale Price $ NA Date of Sale NA Borrower/Client Marlin R. McCaleb, Esquire Lender NA Size (Square Feet) 2,224 Price per Square Foot $ Location Average Age 43 Years Condition Average Total Rooms 10 Bedrooms 4 Baths 2.5 Appraiser Pamela M. Reitenbach, PA State Certified General Real Estate Appraiser Date of Appraised Value January 25, 2003; D~te of Death of Charles E. Lear Final Estimate of Value $ 138,000 unencumbered; $74,000 encumbered )See Addenda) Form SSD --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE .Pamela HelIenDacn , UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 03-531 Address 49 Campbell Place City Wormleysburg State PA Zip Code 17043 Deed Book 25J, Page 549 County Cumberland Assessor's Parcel No. 47-19-1590-063 Tax Year 02-03 R.E. Taxes $ 2,092.78 Special Assessments $ 0.00 Borrower NA Current Owner The Estate of Charles E. Lear Occupant:.[-7, Owner ~ Tenant ..... Vacant ~-] Leasehold Proiect Type I- I PUD ?'-I Condominium (HUD/VA only) HOA $ NA /Mo. lborhood or Proiect Name Northwood Hills Map Reference Plan Bk 9, Page 29, Lot Census Tract 3240-0103.00 NA Date of Sale NA Description and $ amount of lean charges/concessions to be paid by seller NA Marlin R. McCaleb, Esquire Address 219 E. Main Street, Mechanicsburg, PA 17055 ~ralser Pamela M. Reitenbach, Ced Gen RE Appr Address 2159 Market Street~ Camp Hill, PA 17011 Location r ! Urban ~ Suburban I! Rural Predominant _S_ipg/e family housing Present land use % I Land use change Built up ~ Over 75% ~J 25-75% !9 Under 25% occu,,anc,, PR CE AGE I ~ . ~' · $(000) (yrs) une Tami~y 92 _] ~ Not likely Likely Growth rate ~_ Rapid ~ Stable ~ Slow ~:~ Owner / 70 Low 15 ~ 2-4 family 2 -I In process Propedyvalues .~ increasing ~ Stable '_~ Declining [~ Tenant I. 300+ High~Multi-family ~-.~To: Demand/supply ~! Shortage ~ In balance, r,:--I Over supply ~ Vacant (0-5%) ~Predominant ~ Commerc al 5--t Marketing time ~ Under3mos.,~ 3-Gmos. OverGmos. I !'-] Vac.(over5%)l 90-110 40-60 ] Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: The neiqhborhood boundaries are indicated on the enclosed neighborhood map in the addenda of thru Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): recreation and houses of worship are all within a 10-20 minute commute of the subject property. Aver~ge maintenance programs were observed. Employment stability is good due to the State Capitol in Harrisburg, the Army Supply Depot New Cumberland, and the Naval Supply Depot in Mechanicsburq, as well as the expanding west and east shore areas. Steady price increases and MLS statistics indicate a stable demand for the area. (See Addenda) Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time -- such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): The search of county tax records and the MLS service show prices stable. The MLS service indicates that the typical property ,ells in 3-6 months. Mortgage funds are readily available from a variety of sources with conventional loans being 4.75% to 5.125%, 95% mortgage, up to 3_ )oints. Sellers are not required to offer sales or financing concessions, however, seller assistance is occurring. Project Information for PUDs (If applicable) -- Is the developedbuilder in control of the Home Owners' Association (HOA)? ' Yes No NA Approximate total number of units in the subject project NA Approximate total number of units for sale in the subject project NA Describe common elements and recreational facilities: NA - Dimensions See legal descriptions within addenda of report. Topography inclines from street grade Site area 9,999 square feet or .23 acre; per legal description Corner Lot i'? Yes ~ No Size Typical for area Specific zoning classification and description R-R 2, Restricted Residential Shape Rectangular Zoning compliance ~ Legal ii Legal nonconforming (Grandfathered use) [._-I Illegal ;~_ I No zoning Drainage Appears Adequate improved: ~ Presentuse , ~ Other use (explain) View Average Utilities Public Other ]] Off-site Improvements Type Public Private Landscaping Average Electricity ~ Street Macadam ~ ~l Driveway Surface None Gas '~i_..~ I Curb/gutter Concrete [] ~ Apparent easements Standard Utility Water ~ Sidewalk Concrete I_-I ~ FEMA Special Flood Hazard Area ~ ' Yes ~ No Sanitary sewer ~ Street lights None L~] [~ FEMA Zone C Map Date 2-16-1977 Storm sewer Alley None I--I [-1 FEMA Map No. 420374B Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): Standard easements for electric, telephone, etc. There are no known or apparent adverse easements, encroachment or conditions noted. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT :INSULATION No. of Units One Foundation Concrete/Block Slab Partial Area Sq. Ft. 702 Roof No. of Stories Two Exterior Walls Stone/Brk/Alum Crawl Space NA % Finished O Ceiling ........ Type (Det./Att.) Detached Roof Surface Shingle Basement Partial Ceiling Unfinished Walls Design (Style) SPlit Level Gutters & Dwnspts. Alum/Alum Sump Pump NA Wails Concrete/BIk Floor Existing/Proposed Existing Window Type Yin DH/Met Slid Dampness None Noted Floor Concrete None ........ Age (Yrs.) 43 Storm/Screens Yes/Yes ' Settlement None Noted Outside Entry No Unknown 15 +/- Manufactured House No Infestation None Noted Other 702 1 ~32 Finished area above qrade contains: 10 Rooms; 4 Bedroom(s); 2.5 Bath(s); 2,224 Square Feet of Gross Livi: INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors CrptlVVdNinyl/Cer/Av Type FHA Refrigerator ~_1 None ~"j Fireplace(s)# One ~ None Walls Piaster/Panelinq/Avg Fuel Oil Range/Oven [] Stairs ~ Patio Side ' Garage Cf of cars Trim/Finish Wood Condition Avg Disposal [] Drop Stair i_-_l Deck ' Attached Bath Floor Carpet/Oeramic/Avg COOLING Dishwasher ~-~ Scuttle ,~ Porch Front Stoop ~ Detached Bath Wainscot Cer. Tile/Avq Central Yes Fan/Hood [] Floor r.__-'-~ Fence Padial/Brick ~ Built-In Doors Wood/Average Other Microwave ~._I Heated ~_.iI Pool __ Carport Condition Av~ Washer/Dryer i-'] Finished ~I -- Driveway Additional features (special energy efficient items, etc.): The sub ~ct property has oil, forced hot air heat with central air conditioning. Fireplace in livinr room has been converted to propane. Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction, remodeling/additions, etc.: See Addenda Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property.: There are no known or apparent adverse environmental conditions that would negatively impact on the value of the property. (See Addendum) Freddie Mac Form 70 6/93 PAGE 1 OF 2 Fannie Mae Form 1004 6/93 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Valuation Section UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. ' ESTIMATED SiTE VALUE ............. = $ Comments on Cost Approach (such as, source of cost estimate, site value, ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: square foot calculation and for HUD, VA and FmHA, the estimated remaining Dwelling__. 2,224 Sq. Ft, @$ = $ economic lite of the properly): The Cost Approach generally will result 702 Sq. Ft. @$ = an excellent estimate to value if the bu ding is new or = and the improvements reflect the highest and Garage/Carport 220 Sq. Ft. @$ = use of the land. However, when items of physical Total Estimated Cost New = $ deterioration and obsolescence must be estimated, an area of L:ess Physical Functional External ~ment is involved which is subject to error. The Cost Depreciation I t =$ ~roach was not utilized due to the age of the sub Depreciated Va~-ue of Improvements .......... =$ "As-is" Value of Site improvements =$ ,IDICATED VALUE BY COST APPROACH .................. =$ NA ITEM I SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 49 Campbell Place 37 Brentwood Road 561 Old Orchard Lane 14 Victoria Drive PA PA PA .cj, PA 0.05 miles ).29 miles 4.75 miles Sales Price NA 132 124 150 ~/~ 80.34 i:/J 82.17 ~/~ 74.40 Data and/or Inspection MLS, Agent MLS; Agent MLS, Agent Verification Source H. Records Coud House Records Court House Records Court House Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION DESCRIPTION + DESCRIPTION + Sales or Financing Conventional Cash Conventional , Concessions Costs/22 DOM None/144 DOM None/15 DOM 8-30-2002 4-26-2002 10-04-2002 Site .23 Acre .24 Acre .23 Acre .20 Acre ~iew Level Level Level Level of Construction . Stone/Brick/Alum Brick/Alum Brick/Alum 43 Years 46 Years 39 Years 34 Years Condition nor Above Grade i Bdrms Bdrms Baths ' Baths ~ Total:Bdrms Baths Room Count 10 4 9 i 4 2.5 , 7 '~ 3 ! 1.5 i +2,500 7 3 2.5 Ft. 2,016 Sq. Ft. +3,100 Basement & Finished Padial Bsmt. Partial Bsmt. None +3,000 Partial Bsmt. Rooms Below Grade Unfinished Unfinished Unfinished Functional Utility FHA & CA H. Water - None Hot Water - None BBD & CA ~ Etticient Items ~ort On Street e/x 1 1 e/x 1 Porch, Patio, Deck, Patio Patio Patio Coy. Patio Ilace ~lace None ~lace Par Fence/Shed -100 Ref/Washer/Drye °500 Shed Fence -500 + Adjusted Sales Price 135 143. Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): Adjustments were made to reflect substantial differences between the comparable properties and the subject. The adjustments that were made reflect the typical actions and sellers in the marketplace. Comparables gross living area square footage, lot size and year built were obtained from Cumberland and York Tax Assessment Records. (See Addenda) ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and Data None 8-27-1999 None None Source, for prior sales NA $121,500 NA NA within year of appraisal Crt Hse Records Court House Records/MLS Court House Records Court House Records~ Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal: Irior sales of the comparable properties occurred more than a year a,qo. The subject property is not currently offered for sale nor under reement for purchase. The subject property has not changed hands within the past three years. $ 138 INDICATED VALUE BY SALES COMPARISON APPROACH INDICATED VALUE BY INCOME APPROACH (if Applicable) Estimated Market Rent $ /Mo. x Gross Rent Multiplier = $ ~raisal is made ~ "as is" '. 1~. subject to the repairs, alterations, inspections or conditions listed below r ~ subject to completion per plans & specifications. Conditions of Appraisal: No warranty of the appraised is given or implied. No liability is assumed for the structural or mechanical elements of the properly. _ Final Reconciliation: Greatest weight was given to the Sales Comparison Approach it reflects the typical actions of buyer & sellers in the market )lace. Cost Approach was considered but not utilized due to the age of the subject and the amount of deferred maintenance. ** Date of Death *** Retrospective Market Value Unencumbered by Life Estate The purpoSe of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439/FNMA form 1004B (Revised June 1993 ). ~ ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS TIlE SUBJECT OF T.~S REPORT, AS OF January 25, 2003 ** ; IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $/ 138,000 *** SUPERVISO R S R ON ¥ E IR ): _t ~.~ :~ ~ ~ ~ ~__ Signature ~L ~-~__~ ,, _ ~ Did. Did Not Name Pam~ M. Reitenbach, Cert General Real Estate Appraiser Name Karen Darney, Cert. Gert RE Appraise/ Inspec[ Property Date Report Signed June 23, 2003 Date Report Si.qned June 23, 2003 State Certification # GA001804 State PA State Certification # GA-001260-L State PA Or State License # State Or State License Cf State Freddie Mac Form 70 6/93 PAGE 2 OF 2 Fannie Mae Form 1004 6-93 Form UA2 --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE UNIFORM RESIDENTIAL APPRAISAL REPORT MARKET DATA ANALYSIS I These recent sales of properties are most similar and prox mate to subject and have been considered in the ma[.k, et analysis. The description includes a dollar adjustment, reflecting market reaction to those items of significant variation between the subi'ect and comparable properties, If a signiricam item in the comparable roperty is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject., If a significant item in t~e comparable is inferior to or ess favorab e than, the sublect property a plus (+) adjustment is made, thus increasing the indicated value of the subjec[. ITEM J SUBJECT COMPARABLE NO. 4 COMPARABLE NO. 5 COMPARABLE NO. 6 49 Campbell Place 113 Juniper Drive Address Wormleysburg, PA Camp Hill, PA Sales Price :__$ UA ~ $ 136,500 ~ $ Price/Gross Living Area ~__ :/~ $ 73.70/, ~ $ ./-, ~ $ / Data and/or Inspectioh MLS; Agent; Ext. Inspection Verification Sources C.H. Records Court House Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-)$ Adjust. DESCRIPTION ' +{-)$ Adjust. DESCRIPTION Sales or Financing ~iiiii~;~ ,~ Conventional · Concessions I~[~ Costs/130 DOM -4,000 Location Average Average ; Leasehold/Fee Simple Fee Simple Fee Simple : ; Site .23 Acre .34 Acre View Average Average _Design and Appeal _ S~plit Level Split Level : : Quality of Construction Stone/Brick/Alum BrickNinyl --Age_ 43 Years 36 Years ~, Condition Average Equal Above Grade Total iBdrmsi Baths Total iBdrmsi Baths ; : ~ Total i Bdrms; Baths Total Bdrms Bath~s Room Count 10 : 4 2.5 8 3 2.5 . Gross Living Area 2,224 Sq. Ft. 1,852 Sq. Ft.: +5,600 Sq. Ft. ' .... S%_. Ft.~ Basement & Finished Partial Bsmt. Partial Bsmt. Rooms Below Grade Unfinished Unfinished Functional Utili_ty_ .... Average __ Average Heating/Coolinq__ FHA & CA H. Water - None +3,000 En_~y Efficien_t items Average Average ~~____ On Street Off Street -1,000 -- -- Porch, Patio, Deck, Patio Deck/Patio : : F_ir_e_pla~c e~, etc. Fireplace Fireplace Fence, P_ool, etc. Par Fence/Shed Ingrd Pool/Fence ' -5,000 : .... Adjusted Sales Price i'?~ ¢'iTM~ ~~ of Comparable ~.~,~ $ 135,100 $ $ Date, Price and Data None None Source for prior sales NA NA within year of appraisal Crt Hse Records Court House Records Comments: Market Data Analysis 6-93 Form UA2.(AC) --"TOTAL for Windows" appraisal software by a la mode, inc.- 1-800-ALAMODE Supplemental Addendum File No. 03-531 Properly Address 49 Campbell Place City Wormleysburg County Cumberland State PA Zip Code 17043 Lender Marlin R. McCaleb, Esquire NEIGHBORHOOD COMMENTS, Cont'd: The subject property is located in an older established residential neighborhood known as Northwood Hills. Located to the immediate south and adjacent to the subject are Campbell Place Condominiums. It is not anticipated that the subject's location beside a condominium complex will have an affect on marketability. Subjects appeal is it's convenient location and easy access to major roadways. IMPROVEMENTS, Cont'd: Split level style home having three of it's four levels 'above grade. Main level contains a foyer, sitting room, family room, office/den and half bath. The family room, office/den and half bath were formerly a garage which had been converted. Second level of the home contains a kitchen, dining room, and a living room with gas fireplace. Third level contains four bedrooms and two full baths. Partial (4th level) unfinished basement. The home has no off street parking which will decrease market appeal. The home is slightly dated but considered to be in good condition having been well kept over the years. The construction quality is average for the neighborhood. Based on maintenance, condition, and comparison to competing neighborhoods, the estimated age is below the actual age. Physical depreciation is due to age. No functional or economic obsolescence noted. ADVERSE ENVIRONMENTAL CONDITIONS, Cont'd: The property is of an age where lead based paint may be present. The market does not penalize the property, but the client should be advised of it's possible existence. It is assumed that it is not present. If the client had a concern, then a qualified expert should be contacted. SALES COMPARISON APPROACH, Cont'd According to Cumberland and York County Tax Assessors the above grade gross living area indicated for each of the comparables reflects finished living area for three levels of the home regardless if any portion of that area is below grade. Since three of the four levels of the subject are completely above grade the square footage indicated by tax assessment records was considered as appropriate for comparison to the subject. Sale #2- adjusted for having a new kitchen and updated bath. According to tax assessment records this was a three level split level home havig no below grade basement. Sale#3 - adjusted for having been recently repainted and for having all new floor coverings. The weighted average was also considered to indicated the value of the subject. Estimated indicated value is determined by using the Gross Adjustment of sale price for each comparable (comp) as a measure of the relative quality of the comp. A lower adjustment indicates a better comp, and visa versa. The ratio of gross dollar adjustment to sale price for each of the comps is used to calculate the weight each comp should have in a weighted average calculation. As with any method, this technique is not perfect. However, it does a good job of giving more weight to the most similar comps, while at the same time minimizing values near the extremes of the indicated value range. The indicated weighted average is $137,600; which supports the conclusion of value stated within. Some adjustments exceeded recommended guidelines but were considered necessary to reflect an accurate value. PARTIAL INTEREST - RETROSPECTIVE MARKET VALUE SUBJECT TO THE LIFE ESTATE GIVEN TO MARY L. LEAR The subject property is encumbered by a life estate which was given by Charles E. Lear by his Last Will and Testament to Mary L. Lear. In order to provide an opinion of the retrospective market value of the subject encumbered by the life estate your appraisers first had to provide an opinion of the retrospective market value of the subject unencumbered by the life estate. Based on the Sales Comparison Approach it is our opinion that the subject had a retrospective market value, unencumbered by the the life estate given to Mary L. Lear of $138,000. Your appraisers then determined the remaining (estimated) life of Mary L. Lear the life tenant. Mrs Lear was born December 12, 1929 and is 73 years of age. Estimated life expectancy was based on expectancy statistics published within the National Vital Statistics Repods, Volume 51, No. 3, dated December 19, 2002 released by the United States Census Bureau. It is estimated that the remaining life for a person between the ages of 72-73 is 13.1 years, or say 13 years rounded. Taking the foregoing into consideration any potential buyer of the property would have to be willing to forfeit occupancy and potential income derived from the pr. operty until the termination of the life estate which is estimated to be about 13 years. Most buyers who are looking to purchase a home for their personal use would not be interested in this property due to the term of the life estate. Further, if the property were purchased and secured by a mortgage the property would be viewed by a lending institution as an investment property and it's mortgage rate Form TADD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Supplemental Addendum File No. 03-531 IBorrower/Client NA Property Address 49 Campbell Place -~-~ Wormleysburg County Cumberland State PA Zip Code 17043 Lender Marlin R. McCaleb, Esquire would be a commercial rate rather than a residential rate which would be less appealing to residential home buyer. From an investors viewpoint detached single family homes are not typically purchased for investment purposes unless the property is priced right. The subject, given the loss of potential income due to the life estate .would have less appeal to an investor. In order to develop and opinion of value for the subject encumbered by the life estate which is Commonly referred to as the remainder estate (market value - life estate v~lue = remainder estate value) your appraisers researched the market for single family homes which are currently rented. From the data analyzed three homes were considered to be comparable to the subject. A brief description of each property is included within the addenda of this report. PLEASE NOTE: Due to the confidential nature of the leases only a brief description and partial address were included within this analysis. Complete details pertaining to each property are maintained within the appraisers work files. The market rents ranged from $795 per month to $945 per month with the tenant responsible for all utilities, renter insurance and minor maintenance. Per the terms of the life estate Mrs. Lear is not only responsible for all utilities she is also responsible for paying the property insurance, property taxes and for all major repairs. Properties rented with the tenant responsible for paying the property insurance, property taxes and responsible for all major repairs were not available. Taking the above into consideration it is our opinion that the subject property would have a potential rental income of $750 per month or $9,000 annually based on a 100% net basis.. In order to develop an opinion of the retrospective market value of the subject encumbered by the life estate the projected annual income (loss) for the term of the life estate must be discounted to it's present value as of the date of death. To determine an appropriate discount rate your appraisers first analyzed market investment rates as of the date of death of Charles E. Lear on January 25, 2003. Money rates released by the Federal Reserve as of December of 2002 were as follows: 10 Year Treasury Bond 3.62 % 30 Year Treasury Bond 5.38 % 5 Year Treasury Bill 3.03 % 10 Year Treasury Bill 4.03 % 10 Year Municipal Bond AAA Rating 3.98 % 15 Year Municipal Bond AAA Rating 4.67 % 5 Year Certificate of Deposit 3.50 % 10 Year Certificate of Deposit 3.87 % Investors typically look for investments that generate a higher return, weighted by the risk, that could be derived from other investments The subject property encumbered by the life estate has limited marketability (liquidity) unless properly priced. Taking all into consideration, it is our opinion that potential income (loss) of the subject should be discounted 10% over the term of the life estate (please see Preset Value of Potential Rental Income included within the addenda of this report). In conclusion, based on the data developed, it is your appraisers opinion that the retrospective market value of the subject as of the date of death of Charles E. Lear on January 25, 2003, encumbered by the life estate of Mary L. Lear is calculated as follows: $138,000 Value - Unencumbered (-63;930) Value of Life Estate (Present Value of Rent Loss) $ 74,070 Value - Encumbered (Remainder Estate) $ 74,000 ROUNDED FINAL RECONCILIATION, Cont'd: The retrospective market value opinion(s) stated herein are as of the date of death of Charles E. Lear on January 25, 2003; as stated within the body of the appraisal, and contingent upon the certification and limiting conditions attached. The date of inspection was May 28, 2003. SPECIAL LIMITING CONDITIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. When performing the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or visibility. The inspection is not technically exhaustive. The inspec, tion does not offer warranties or guarantees of any kind. If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood infestation, water test(s), radon, building inspections, etc. SUPPLEMENTAL CERTIFICATIONS: Form TADD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Annuity Calculations IAW 29 CFR 2619 Annuitant Name: Mary Lear PBGC Initial Interest Rate: 4.00 for 20 years. Intermediate Interest Rate: 0.00 for 0 years. Ultimate Interest Rate: 0.00 Annuitant Sex: Female Annuitant DOB: 12/12/29 Evaluation Date: 06/30/03 Age at Retirement: 73.0000 Annual Pension Benefit: $ 9,000.00 Mortality Table: VIII - Healthy Females The PBGC factor is 11.2468 The loading is $5,261.07 The effective factor is 11.8314 The total present value is $106,482.49 Annuity Calculations for Mary Lear Payment nPx v0:t Year 1 1 0107072 1 0216809 2 0 9906912 0 9823855 3 0 9686691 0 9446015 4 0 9446297 0 9082706 5 0 9186240 0 8733371 6 0 8907401 0 8397473 7 0 8610161 0 8074493 8 0 8294340 0 7763935 9 0 7959348 0 7465323 10 0 7604385 0 7178195 11 0 7228820 0 6902110 12 0 6832984 0 6636645 13 0 6418372 0 6381389 14 0 5987539 0 6135951 15 0 5544042 0 5899953 16 0 5092291 0 5673032 17 0 4637448 0 5454838 18 0 4185181 0 5245037 19 0 3741355 0 5043304 20 0 3311612 0.4849331 21 0 2900409 0 4662818 22 0 2512131 0 4563869 23 0 2150201 0 4563869 24 0 1817223 0 4563869 25 0 1515006 0 4563869 26 0 1245011 0 4563869 27 0 1007886 0 4563869 28 0 0803278 0 4563869 29 0 0628241 0,.4563869 30 0 0481178 0 4563869 31 0 0361636 0 4563869 32 0 0266181 0 4563869 33 0 0191437 0 4563869 34 0 0134167 0 4563869 35 0 0091343 0 4563869 36 0 0060189 0 4563869 37 0 0038217 0 4563869 38 0 0023194 0 4563869 39 0 0013284 0 4563869 40 0 0007047 0 4563869 41 0 0003369 0 4563869 42 0 0001393 0 4563869 43 0 0000466 0 4563869 44 0 0000112 0 4563869 45 0 0000000 0 4563869 Adjustment for Monthly Payments: 0.4732843 Deferred Single Life Annuity Factor: 11.2468248 29 CFR 2619.49(d) (3) I_Borr~wer/Clie,~t NA Supplemental Addendum FileNo. 03-531 Property Ad~ress 49 Campbell Place City Wormleysburg County Cumberland State PA _ Lender Marlin R. ~cCaleb~ Esquire Zip Code 17043 This appraisal was prepared by Pamela M. Reitenbach, and review by Karen Darney for the exclusive use of Marlin McCaleb, Esquire (client). The purpose of this appraisal report is for estate settlement purposes. The information and opinions contained in this appraisal set forth the appraiser's best judgement in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. Ms. Darney and Ms. Reitenbach accept no responsibility for damages suffered by any third party, as a result of reliance on or decisions made or actions taken based on this report. In our opinion the reasonable exposure time linked to the value opinion is 90 to 365+ days. We further certify that, to the best of our knowledge and belief: - This appraisal is a COMPLETE APPRAISAL-SUMMARY APPRAISAL REPORT. - The statements of fact in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are our personal, impartial, and unbiased professional analyses, opinions and conclusions. - We have no present or prospective interest in the property that is the subject of this report~ and no personal interest with respect to the parties involved. We have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - Our engagement in this assignment was not contingent upon developing or reporting predetermined results. - Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. Our analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Practice. No one provided significant professional assistance to the persons signing this report. - This appraisal has been made in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. - The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. - Karen Darney and Pamela M. Reitenbach personally inspected the interior and exterior of the subject property. Pamela M. Reitenbach prepared this report. Karen Darney reviewed the report and concurred with the conclusions contained in this report. Karen Darney PA State Certified General Real Estate Appraiser PA State Certified General Real Estate Appraiser Form TADD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not alfected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessionsl No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in coud because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner, 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality ot the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 1004B 6-93 Pamela Reitenbach Form AOR -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation, if a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. t have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report, i have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to. the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either padially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effecUve date of this appraisal, with the exception of the departure provision of those Standards, which does not apply, t acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property, of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 49 Campbell Place, Wormleysburg, PA 17043 APPRAISER: SUPERVISORY/APPRAISER (only if required): Signa~ O,.,~:~--~ ~..?.~.L~ Signature: ~.~../. ~.:.,~.~.~M' .,/~ ~ ~~ Name: Pam--~'ia M. Reitenbach, PA State Cert. General Real Estate Appr Name: Karen P~rney, PA State Ced. General~'~E-s~aat~e Date Signed: June 23, 200__3____ Date Signed: June 23, 2003 State Certification #: GA001804 State Codification #: GA-001260-L or State License #: or State License #: State: PA State: PA Expiration Date of Certification or License: 6/30/03 Expiration Date of Codification or License: 6/30/03 ~ Did i'. i~) Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 Form ACR --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE l.eealion lap Borrower/Client N^ Property Add~ess 49 Campbell Place ICJty WormleySburg County Cumberland State PA ZipCode 17043 Lender Marlin R. McCaleb. Esquire Form MAP.LOC --"TOTAL for Windows" ~praisal software by a la mode, inc. -- 1-800-ALAMODE Plat Map ~ ~zeSeen, t~a~g.~.'eg ~z~ Seventy-'three. ~,m~ta~ MAR'~E A. NICHOLSON, now by marriage, ~RIE A. LEAR, and CHARLES E. LEAR, her husband, of the Borough of Wormleysburg, Cumb~rland. County~ Pennsylvania., CHARLES E.. LEAR and MARIE A. LEAR, husband and wiEe, of the same place, as tenants by the entireties, Dollars, l,a~zd paid, ~t,e receipC wl, ereof t~ereb~t gra~,~ a~vd co~,vey ~o ~l,e said Gra~z~ee s, their /,eirs a~,d assig~s, ALL that certain piece or parcel of land situate in the Borough of Wormleysburg, Cumberland County, Pennsylvania, as known and designated on the Plan of Northwood Hills, as laid out by King Associates, Inc., on'their survey of April 6, 1957, which Plan is recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 9, Page 29, as follows: ~ot No. 1, Block "E": BEGINNING at a point in the easterly side of Campbell Place, said point being 175 feet South of the .southeast intersection of Brentwood Road and Campbell Place; thence North 49 degrees 46 minutes East along-the division line between Lots Nos. 1 and 2, 125 feet to a point in tl~e westerly side of Arnold Street; thence South 40 degrees 14 minutes East along the western side of Arnold $treet, a dis:tance of 71.31 feet to a point; thence 5outh 41 'degrees 51 'minutes 30 seconds West, a distance of 126.2 feet to a point on the easter.ly side of Campbell Place; thence North 40 degrees 14 minutes West along the easterly side of Campbell Place 88.67 feet tO a point; tim place of Beginning. HAVING thereon erected a dwelling known as No. 49 Campb. ell Place. BEING .the same premises which Lyman O. Baier and Carol S. Baier, hi's w. ife, by deed' dated November 22, 1971, and recorded in Cumber- land County Deed Book 24 "J" 1024, granted and conveyed unto Marie A. Nicholson, one of the Grantors herein, who has subsequently int~erm~.rried with Charles E. Lear and is now knowfl as Marie A. Lear, ~-who with her said husband are the Grantors and Grantees he.rein. SKETCH/AREA TABLE ADDENDUM ' File No 03-531 Property Address 49 Campbell Place City Wormleysburg County Cumberland State PA Zip 17043 Borrower NA Lender/Client Marlin McCaleb, Esquire I. JC Address 219 E. Main Street, Mechanicsburg, PA Appraiser Name Pamela M. Reitenbach Appr Address 2159 Market Street, Camp Hill, PA Scale: 1 = 35 Sub~ ect Site Seo'i~J. ncj' at a point oE the Tract ctescrl~ect by Metes and Sounds a~ £ollows: THENCE North 49° 46' 0" Sast, a distance of 125.0 Feet; · z'~_z~CE South 40° 14' 0" East, a distance of 71.3 Feet; TuJ~CE South 41° 51' 30" West, a dista/~ce of 126.2 Feet; THENCE North 40° 14~ 0" West, a distance of 88.7 Feet to point of beginning; Said tract containing 0.2 acres (9999.0 sqft.) of land, more or less. Per/meter ~ 411.2 Feet No significant error of closure. Page 2 of 2 APEX $OF'PNARE 800-858-9958 Apx7100-w Apex2 PRESENT VALUE OF POTENTIAL RENTAL INCOME Based on market data the subject would rent for $750 per month on a 100% net basis. This would equate to $9,000 per year. The anticipated length of the life estate is 13.1 years, or say 13 years rounded. The present value of this rental income is calculated as follows: Value of Rental Income Discounted ~ 10% Year #1 Income ............................... $9,000 Factor ................................. 0.909091 $9,000 x 0.909091 = ....................................................... $8,182 Year #2 Income ............................... $9,000 Factor. 1.735537 0.909091 = 0.826446 $9,000 x 0.826446 = ....................................................... $7,438 Year #3 Income ............................... $9,000 Factor ................................. 2.486852 - 1.735537 = 0.751315 $9,000 x 0.751315 = ....................................................... $6,762 Year ~ Income ............................... $9,000 Factor ................................. 3.169865 - 2.486852 = 0.683013 $9,000 x 0.683013 = ....................................................... $6,147 Year #5 Income ............................... $9,000 Factor ................................. 3.790787 - 3.169865 = 0.620922 $9,000 x 0.620922 = ....................................................... $5,588 .Year #6 Income ............................... $9,000 Factor ................................. 4.355261 - 3.790787 - 0.564474 $9,000 x 0.564474 ....................................................... $5,080 Year #7 Income ............................... $9,000 Factor .............. , .................. 4.868419 - 4.355261 = 0.513158 $9,000 x 0.513158 = ....................................................... $4,618 Year #8 Income ............................... $9,000 Factor ................................. 5.334926 - 4.868419 = 0.466507 $9,000 x 0.466507 : ....................................................... $4,199 Year #9 Income ............................... $9,000 Factor ................................. 5.759024 5.334926 = 0.424098 $9,000 x 0.424098 = ....................................................... $3,817 Year #10 Income ............................... $9,000 Factor ................................. 6.144567 - 5.759024 = 0.385543 $9,000 x 0.385543 - ....................................................... $3,470 Year #11 Income ............................... $9,000 Factor ................................. 6.495061 - 6.144567 = 0.350494 $9,000 x 0.350494 = ....................................................... $3,154 Year #12 Income ............................... $9,000 Factor ................................. 6.813692 - 6.495061 = 0.318631 $9,000 x 0.318631 = ....................................................... $2,868 Year #13 Income ............................... $9,000 Factor ................................. 7.103356 - 6.813692 = 0.289664 $9,000 x 0.289664 = ....................................................... $2,607 Present worth of potential renal income >>> $63,930 LAST WILL AND TESTAMENT 1, :CHARLES E. LEAR, of the Borough of Wormleysburg, County of ' Cumberland and Commonwealth of Pennsylvania, being ~of sound and diSposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executrix or my Co-Executrices, as the case may be, hereinafter named as soon as conveniently may be done after my decease. SECOND. I give and bequeath the sum of Five Thousand Dollars · ($5,000.00) and my marble-top table unto my daughter, JOYCE L. CROSSLEY, absolutely, if she survives me. THIRD. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, KAREN L. CHRONISTER, absolutely, if she survives me. FOURTH. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto my granddaughter, PATRICIA A. RUIZ, absolutely, if she survives FIFTH. I give and bequeath my golf clubs, my guns, ammunition and gun cabinet, and' my 14-carat gold Dudley pocket watch (No. 7909~04, made by Keystone Watch Company, of LancaSter, Pennsylvania), 'unto my great-grandson, ALEX MICHAEL RUIZ, absolutely, if he survives me. If my said great-grandson has not attained the age of majority at the time of distribution of my estate, then order and direct that the foregoing items be given and delivered unto his mother, PATRICIA A. RUIZ, for her to keep and maintain them for him until he attains the age of majority, and I further authorize and direct that a receipt and/or release for said ·items signed by her shall be sufficient to relieve my Executrix or my Co- Executrices, as the case may be, hereinafter named from further obligation or liability Under this Item FIFTH. ":--';~-~..¢ absolutely, if she .survives me. i' "? :" SEVENTH. I order and direct that my wife, MARY L. LEAR, shall have the right and privilege to occupy and reSide in my residence at 49 Campbell Place, Borough of Wormleysburg, Cumberland County, Pennsylvania, for the rest of her life, even if she remarries, without obligation for the payment of rent, upon condition that she pay the real estate taxes, insurance, utilities and maintenance, including all major repairs and improvements thereto, during her occupancy, and upon the further condition that none of her children or grandchildren shall be permitted to live and reside with her. Upon the death of my said wife, or at such time as she is unable or no longer desires to reside in my residence, or upon her breach of any of the foregoing conditions, then I order and direct that my said residence shall be sold at public or private sate and the net proceeds of said sale shall be paid over and distributed to the persons, and in the proportions, as set LAW MARLIN R. McCALEB forth in Item NINTH, below. EIGHTH. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my wife, MARY L. LEAR, absolutely and in fee simple, if she survives me. In the event that my said wife shall die under such circumstances that there is not sufficient evidence to determine absolutely whether she surVived me, then for the purposes of this Will, I order and direct that she shall be conclusively presumed not to have survived me. NINTH. If my wife, MARY L. LEAR, shall not survive me, then and in that event I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, as follows: A. t give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my daughter, JOYCE L. CROSSLEY, absolutely, if she is living at the time of distribution; B. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my granddaughter, KAREN L. CHRONISTER, absolUtely, if she is living at the time of distribution; ' C. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my granddaughter, PATRtCIA A. RUIZ, absolutely, if she is living at the time of distribution; but if she is not then living, then I give and bequeath the same in equal shares unto her children who are then living, share MARLIN R. McCALF_.B and share alike, absolutely; D. I give and bequeath an amount equal to the remaining ten (10%) per centum of my said estate in equal shares unto my great-grandchildren living at the time of distribution, share and share alike, absolutely. TENTH. Ail federal, state and other death, taxes payable because of my i i death, with respect to the property forming my gross Estate for tax purposes, '?.. whether or not passing under this Will, including any interest or penalty imposed in ""~ connection with such tax, shall be Considered a part of the expense of the '~.-;: administration of my residuary Estate and shall be paid out of the residue of my ~::~'L~:..~i Estate without apportionment or right of reimbursement. ':"": ....... ' LASTLY. I nominate, constitute, and appoint my wife, MARY L. LEAR, Executrix, of this, my Last Will and Testament, but if for anY reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute, and ~,vv,..,,,,~,,,~ ~,,,~,, ~ , ~ to seo~e and e+==~ ~,,+ if for any reason she shall fail to quali~ as such Executrix or cease so to serve, then I nominate, constitute, and appoint my granddaughters, ~REN L. CHRONISTER and PATRtCIA A. RUIZ, Co-Executrices, to se~e in her place and stead, all to serve without bond in this or in any other jurisdiction. I.N WITNESS WHEREOF, 1, CHARLES E. LEAR, have hereunto set my hand to this,, my Last Will and Testament, which consists' of five (5) typewritten pages to each of which I have aDxed my signature this MARLIN R, McCALEB A.D., Two Thousand Two (2002). The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature of the Testator was on the date thereof signed, sealed, published and declared by CHARLES E. LEAR, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. . ,.../ ¢'/~ ~ LAW MARLIN R. McCALEB ' " ., . SKETCH/AREA TABLE ADDENDUM File No 03-531 Property Address 49 Campbell Place City Wormleysburg County Cumberland State PA Zip 17043 Borrower NA Lender/Client Marlin McCaleb, Esquire L/C Address 219 E. Main Street, Mechanicsburg, PA Appraiser Name Pamela M. Reitenbach Appr Address 2159 Market Street, Camp Hill, PA 26.0' Dining ~ t Room -- t Living Room * Interior Not To Scale Kitchen / [:D ~_~ .~__~ / ~ 26.0', Bedrm ~ Sitting Room Bedrm ,5 Bath ~ 5.0' b b co~ ~athj u~_~ ~ c, ico Family b Office Room ~ ~ Bedrm Bedrm 21.0' 26.0' Scale: 1 = 15 AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Net Totals Breakdown Subtotals GLA1 First Floor 1392.00 1392.00 First Floor GLA2 Second Floor 832.00 832.00 26.0 x 39.0 1014.00 18.0 Z 21.0 378.00 Second Floor 26.0 x 32.0 832.00 TOTAL LIVABLE (rounded) 2224 3 Calculations Total (rounded) 2224 Page I of 2 APEX SOFTWARE 800-85B-9958 Apx7100-w Apex2 ' ', , Subject Photo Page Borrower/Client NA I Property Address 49 Campbell Place I City Wormleysburg County Cumberland State PA Zip Code 17043 [Lender Marlin R. McCaleb, Esqu re Subject Front 49 Campbell Place Sales Pdce NA Gross Living Area 2,224 Total Rooms 10 Total Bedrooms 4 Total Bathrooms 2.5 Location Average View Average Site .23 Acre Quality Stone/Brick/Alum Age 43 Years Subject Rear Subject Street Form PIC3xS.SR -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE · ' .. , Comparable Photo Page I Borrower/Client NA I ] Prope~ Address 49 Campbell Place ] City Wormleysburg County Cumberland State PA Zip Code 17043 ]Lender Marlin R. McCaleb, Esquire Comparable 1 37 Brentwood Road Pmx. to Subject 0.o5 miles Sale Pdce 132,000 Gross Living Area 1,643 Total Rooms 9 Total Bedrooms 4 Total Bathrooms 2.5 Location Average View Average Site .24 Acre Quality Brick/Alum Age 46 Years Comparable 2 561 Old Orchard Lane Prox. to Subject 0.29 miles Sale Price 124,900 Gross Living Area 1,520 Total Rooms 7 Total Bedrooms 3 Total Bathrooms 1.5 Location Average View Average Site .23 Acre Quality Brick/Alum Age 39 Years Comparable 3 114 Victoria Drive Prox. to Subject 4.75 miles Sale Pdce 150,000 Gross Living Area 2,016 Total Rooms 7 Total Bedrooms 3 Total Bathrooms 2.5 Location Average View Average Site .20 Acre Quality BrickNinyl Age 34 Years Form PIC3x5.CR --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE ' -. . Comparable Photo Page Borrower/Client NA 1 Property Address 49 Campbell Place City Wormleysbur9 County Cumberland State PA Zip Code 17043 Lender Marlin R. McCaleb, Esquire Comparable 4 113 Juniper Drive Prox. to Subject 2.90 miles Sale Price 136,500 Gross Living Area 1,852 Total Rooms 8 Total Bedrooms 3 Total Bathrooms 2.5 Location Average View Average Site .34 Acre Quality BdckNinyl Age 36 Years Comparable 5 Prox. to Subject Sale Price Gross Living Area Total Rooms Total Bedrooms Total Bathrooms Location View Site Quality Age Comparable 6 Prox. to Subject Sale Pdce Gross Living Area Total Rooms Total Bedrooms Total Bathrooms Location View Site Quality Age Form PIC3x5.CR --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE REV-1508 EX + (1-97) SCHEDULE E COMMONWE^'~O~PENNSV.VAN,A CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RES~DE,T OEC~DENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Charles E. Lear SS~/ 198-07-8239 01/25/2003 21-03-0159 Include the proceeds of litigation and the date theproceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Coin Collection 3,448.00 2 Cremation Society of Pennsylvania - prepaid cremation plan. 700.00 3 Household contents, furniture and furnishings. 7,670.00 4 3im Beam Bottle Collection 6,060.50 5 Masonic Ring 2,250.00 TOTAL (Also enter on line 5, Recapitulation) 20,128.50 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. SCHEDULED PERSONAL PROPERTY ENDORSEMENT (SUPPLEMENTAL) SCHEDULE* Article Description Amount of Insurance 5q 2 ~ ISREAL MINT SETS @5.00 EACH $10 J.~'~ 255 / ~1~ 1867-1967 CANADIAN PROOF SETS 95.00 EACH 56 ~~E~~NS - COMmenSURATION ,-u 0F U.S. POSTAL SER~7~"'- 912.50 EACH ~7 /SKYLAB EYEWITNESS METAL - SOLID STERLING SILVER 58 ~ 1972 OFFICIAL PRESIDENTIAL CA~PAI~N METALS / ~1o.oo EACH ~2~/~GREAT EVENTS OF 1972 ~10 O0 EACH ~20 Iq-F, .o o~ ~o~le~ct~v~ ~os~ .o.-~o~s~o~-o~ ~~ ~ ~ 'I:HIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. SCHEDULED PERSONAL PROPERTY ENDORSEMENT (SUppLEMENTAL) SCHEDULE* Article De~cription Amount of Insurance COINS V~q \ i 20 50¢ ~ $210 5 ~50 10~ 9 ,, V NICKELS 9.10 EACH 10 1.00 OLD SILVER DOLLARS aS.00 ACH.:. _.... ~100 17 S,50 gOLD PIECE (INDIAN) 18 ~ 1957 PROOF SET ~5 .//~ 19 ~ 1959 PROOF SET 20 ~ 19~0 PROOF SET ~5 -/~.~ 21 ~ 19~1 PROOF SET ~q. O0 EACH ~lZ 22 ~ 19G2 PROOF SET gq,O0 EACH ~20 - 25 ~0 19G$ PROOF SET ~q,O0 EACH ~qO-/~'~ 2q 1965 PROOF SET ~2.50 EACH' Z6 ~5 196Z ~ SET aS.00 EACH 27 1968 ~ SET ~2,50 EACH :~ ... ~50-//~'~ Z8 ~ 1969 PROOF SET ~2,50 EACH 31 197q PROOF SET 98.00 EACH " 5~ 1~5 PROOF SET B15.00 EACH File Number: 4007 Company: CREMAT]~ON SOCIETY OF PENNSYLVANIA Today's Date: 3-4-1991 Sir: Mr. Last: Lear .First: Charles Middle: E. Address: 49 Campbell Place City: Camp Hill State: PA Zip Code: 17011 Phone: (717)763-9354 County: Cumberland City, Boro, Twp: Wormleysburg Occupation: Accountant Employer: Pennsy Supply, Inc. Sex: Male Race: White Social Security Number: 198-07-8239 Education: 12 College: Date of Birth: 9-30-1912 Age: 78 Place of Birth-City or Foreign Country: Mechanicsburg State: PA Hispanic Origin: No If YES Specify: Veteran: No Fathers Name: Charles D. Lear Mothers Name (Maiden): Esther May Sourbeer Marital Status: Married Name of Spouse (Maiden): Mary L. : CREMATION SOCIETY OF PENNSYLVANIA 1 I File Number: 4007 Namel: Charles E. Lear : X : Direct Cremation : $475.00 : : Special 48 Hour Or Weekend Cremation Service : : : Nationwide Guarantee Program : : X : Worldwide Travel Protection Program #: 50276 : $225.00 : : Private Family Viewing/Witnessing Cremation : : : Cremation Container : : : Medical Documents/Courier Fee : : : Honorarium : : : Cardboard Container : $0.00 : : Urn Burial Vault : : : Arrange For Burial : : : Cemetery Charges ' : : : Arrange/Deliver Remains To A National Cemetery : : : Burial At Sea : : : Scattering Charge : : : Packaging And Forwarding Cremated Remains : : : Express Mail : : : Certified Copies : : : $2.00 : : CREMATION SOCIETY OF PENNSYLVANIA File Number: 4007 Name: Charles E. Lear : : Register Book : : : Memorial Folders : : : : $0.00 : : Thank You Cards # : : : : : : Memorial Service Package : : : Flowers : : : Newspapers : : : : : : : : : : : : : : : County Coroner Cremation Approval Fee : : : DNA Preservation : : : Other : : : Other : : TOTAL : $700.00 Date: 3-4-1991 : PAID : $700°00 : BALANCE DUE : $0.00 . , APPRAISAL Appraised by Chuck E. Bricker AU094-L Date .ITEM VALUE ITEM VALUE , , APPRAISAL Personal Property of ~7-.~?~- Appraised by Chuck E. Bricker AU094-L Date.~-~_;- ITEM VALUE ITEM VALUE ADDITIONAL FURNISHINGS: 1. Antique chair in living room: $ 50.00 2. Three (3) end tables in living room @ $50.00: 150.00 3. Coffee table in living room: 100.00 4. Two (2) lamps in bedroom @ $40.00: 80.00 Total: $380.00 APPRAISAL REPORT OF PERSONAL PROPERTY OF Charles L. Lear Estate Date of death (d.o.d.) January 25, 2003 for: Mary L. Lear (Executrix) & Marlin R. McCaleb, Esq. 219 East Main St. P.O. Box 230 Mechanicsburg, PA 17055 AS OF' June 07, 2003 BY: [BlS APPRAISAL SERVICES 140N. Ha~o~or &. t?. O Bo~, 24 Carlzde, PA 1701J 717~24J~J47J APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of Ch aries L. Lear, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. January 25, 2003 & reported on June 07, 2003. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. IBIS APPRAISAL 2 APPRAISAL SUMMARY It is in my opinion~ that~ as of this 07th day of June 2003, the d.o.d. Fair Market Value (January 25, 2003) of the personal property of Charl es L. Lear: (Six Thousand and SiXty Dollars and Zero Cents) ($6,060.50) APPRAISAL SERVICES ney The report must be read in its entirety. The Appraisal Summar~ ONL Y ix not the appraiSal.report. Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD;ROM may be kept with the paper copy of the appraisal report or kept off-sites such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's 'Corresponding Photograph File that is included at the end Of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite; My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. · Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). '~- NOTE · Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. · The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive).. 5. Double-click on the photograph you wish to view. Personal Property Listing # Description Value 1 Paperweight. Jim Beam National Birthday Paperweight. 1976 $15.00 2 Paperweight. 'Jim Beam National Birthday Paperweight. 1976 $15.00 3 Jim Beam Bottle. Drummer Fox. 1976 . $9.00 4 China. Jim Beam Cream Pitcher. 1975 $9.00 5 China. Jim Beam SugarBowl. 1978 $8.00 6 Advertising. Jim Beam Napkin Holder. 1979 $8.00 7 China. Jim Beam Tea Pot, 1980 $15.00 8 China. Jim Beam Bud Vase. 1981 $9.00 9 China. Jim Beam Cookie Jar. 1976 $125.00 10 China. Jim Beam Oil& Vinegar Cruet. 1977 $6.00 11 Ashtray. Jim Beam Chicago Ashtray. 1978 $3.00 12 Clock. Jim Beam Black Label Clock. 1982 $18.00 13 Lamp. Jim .Beam Black Label Lamp. 1982 $8.00 14 Pitcher. Ovaltine Pitcher. 1978 $13.00 15 Cookie Jar. Kraft Bear Cookie Jar. 1982 $200.00 16 Cookie Jar. Mother Oat Cookie Jar. 1975 $150.00 17 Pitcher. Jim Beam Salesman Gold Pitcher. 1975 $15.00 18 Paperweight. Jim Beam Northwest Paperweight, 10th Birthday. 1980 $8.00 19 Paperweight. Jim Beam New England Paperweight, 10~h Birthday. 1980 $8.00 20 Paperweight. Jim Beam Bottle. Gulf Coast Paperweight, l0th Birthday. 1979 $8.00 21 Paperweight. Jim Beam Black Hawk Paperweight, l0th Birthday. 1980 $9.00 22 Paperweight. Jim Beam Monterey Paperweight, 10~h Birthday. 1980 $8.00 23 Paperweight. Jim Beam Dixie Beam Paperweight, 10~h Birthday. 1979 $10.00 24 Paperweight. Jim Beam Pennsylvania Dutch Paperweight, l0th Birthday. 1979 $10.00 25 Paperweight. Jim Beam Rubber Capital Paperweight, l0th Birthday. 1980 $7.00 26 Paperweight; Jim Beam Old Foxie Paperweight, l0th Birthday. 1980 $8.00 27 Paperweight. Jim Beam Trenton Paperweight, l0th Birthday. 1980 $8.00 28 paperweight. Jim Beam Catoctin Paperweight, 10th Birthday. 1980 $8.00 29 Paperweight. Jim Beam Wolverine Paperweight, 10~h Birthday. 1980 $7.00 30 Paperweight. Jim Beam Connecticut Specialties Paperweight, 10th Birthday. $8.00 1980 31 Paperweight. Jim Beam Evergreen. Paperweight, 10th Birthday. 1979 $8.00 32 Paperweight. Jim Beam Milwaukee Paperweight, l0th Birthday. 1979 $8.00 33 Paperweight. Jim Beam Rocky Mountain Fox Paperweight, l0th Birthday. $7.00 1978 34 Paperweight. Jim Beam Mission Bells Paperweight, l0th Birthday. 1978 $6.00 35 Paperweight. Jim Beam Queen Mary Capt. Fox Paperweight, l0th Birthday. $17.00 1978 36 Paperweight. Jim Beam Cherry Valley Paperweight, l0th Birthday. 1979 $8.00 37 PaPerweight. Jim Beam Flint Hills Paperweight, 10~h Birthday. 1979 $9.00 38 Paperweight. Jim Beam Hoosier Paperweight, l0th Birthday. 1979 $9.00 39 Paperweight. Jim Beam Gulf Coast Paperweight, 10~h Birthday. 1979 $8.00 40 Paperweight. Jim Beam Gulf Coast Paperweight, 10th Birthday. 1979 $8.00 41 Pencil Holder. Jim Beam Pencil Holder. 1978 $10.00 42 China. Jim Beam Raccoon Stein. 1980 $5.00 43 Swizzle Stick Holder. Jim Beam Crossroads Swizzle Stick Holder. 1978 $10.00 44 Jim Beam Bottle. Ghost Miniature. 1978 $9.50 45 Jim Beam Bottle. American Cowboy Red Vest. 1971 · $25.00 46 Back Bar Piece. Jim Beam CoWgirl Back Bar Piece. 1976 $86.00 47 Jim Beam B6ttle. Rabbit Stew. 1979 $15.00 48 China. Jim Beam Two Handled Mug. 1980 $28.00 49 Ashtray. Jim Beam New Orleans Ashtray. 1982 $8.00 50 Cup. Jim Beam Dice Cup. 1981 $8.00 51 Pitcher. Jim Beam Fox Head Water Pitcher. 1974 $50.00 52 Pitcher. Jim Beam Tiffany Water Pitcher. 1976 $15.00 53 Bell. Jim Beam Bell with Carolers. 1981 $14.00 54 Bell. Jim Beam Peace Dove Bell. 1982 $15.00 55 Bell. Jim Beam Bell with.Praying Children. 1982 $15.00 56 Candlestick Holders. Jim Beam Candlestick Holders. 1982 $9.00 57 China. Jim Beam Stein. 1983 $6.00 58 Jim Beam Bottle. Galah Bird. 1979 $6.00 59 Jim Beam Bottle. Bluegill. 1974 $30.00 60 Jim Beam Bottle. Muskie. 1971 $15.00 61 Jim Beam Bottle. Sailfish. 1957 $6.00 62 Jim Beam Bottle. Largemouth Bass. 1973 $10.00 63 Jim Beam Bottle. Blue Jay. 1969 $20.00 64 Jim Beam Bottle; .Woodpecker. 1969 $5.00 65 Jim Beam Bottle. Kangaroo. 1977 $8.00 66 Jim Beam Bottle. Jackalope. 1971 $10.00 67 Jim Beam Bottle. Chicago ConVention, 8~h. 1978 $9.00 68 Jim Beam Bottle. Robin. 1969 $12.00 69 Jim Beam Bottle. Rennie the Surfer. 1975 $10.00 70 Jim Beam Bottle. Rennie the Runner. 1974 $10.00 71 Jim Beam Bottle. Uncle Sam Fox. 1971 $13.00 72 Jim Beam Bottle. Green Fox. 1965 $19.00 73 Jim Beam Bottle. Hatfield. 1973 $20.00 74 Jim Beam Bottle. McCoy. 1973 $11.00 75 Jim Beam Bottle. Blue Goose. 1971 $5.00 76 Jim Beam Bottle. Churchill Downs, 97~h. 1971 $9.00 77 Jim Beam Bottle. Reidsville. 1973 $10.00 78 Jim Beam BOttle. Michigan. 1972 $5.00 79 Jim Beam Bottle. Germany. 1973 $10.00 80 Jim Beam Bottle. Bulldog. 1979 $20.00 81 Jim Beam Bottle. Bartender Guild. 1973 $5.00 82 Jim Beam Bottle. Preakness, 100th. 1975 $18.00 83 Jim Beam Bottle. San Diego. 1968 $5.00 84 Jim Beam Bottle. Pied Piper. 1974 $8.00 85 Jim Beam Bottle. Yellowstone. 1972 $8.00 86 Jim Beam Bottle. Denver Convention. 1971 $15.00 87 Jim Beam Bottle. Sahara Invitational. 1971 $4.00 88 Jim Beam Bottle. Ramada Inn. 1976 $8.00 89 Jim Beam Bottle. Mint 400 - 5th Annual. 1972 $15.00 90 Jim Beam Bottle. Mint 400 - 6[!~ Annual. 1973 $15.00 91 Jim Beam Bottle. Sigma Nu Fraternity - Kentucky. 1977 $12.00 92 JimBeam Bottle. Chicago Art Museum. 1972 $10.00 93 Jim Beam Bottle. Kaiser International. 1971 $20.00 94 Jim Beam Bottle. Hawaiian Open. 1973 $19.00 95 Jim Beam Bottle. Republican Elephant Football. 1972 $20.00 96 Jim Beam Bottle. Hula Bowl. 1975 $3.00 97 Jim Beam Bottle. Kentucky Derby. 1974 $21.00 98 Jim Beam Bottle. Connecticut Convention. 1976 $8.00 99 Jim Beam Bottle. Shriner E1Kahir Temple Oasis. 1975 $5.00 100 Jim Beam Bottle. Shriner - Moila Temple. 1975 $19.00 101 Jim Beam Bottle. Texas Rabbit. 1971 $10.00 102 Jim Beam ~Bottle. Submarine. 1975 $15.00 103 Jim Beam Bottle. Paul Bunyon. 1970 $7.00 104 Jim Beam Bottle. Ralphs Market. 1973 $10.00 105 Jim Beam Bottle. National Licensed Beverage Association. 1975 $8.00 106 Jim Beam Bottle. Pennsylvania Convention - 4~h. 1974 $15.00 107 Jim Beam Bottle. Colorado Springs. 1972 $4.00 108 Jim Beam Bottle. Democratic Donkey Superman. 1980 $10.00 109 Jim Beam Bottle; Denver RuSh to Rockies. 1970 $4.00 110 Jim Beam B0ttle2 BPAA. 1974 $10.00 111 Jim Beam Bottle. Hyatt House. 1971 $9.00 112 Jim Beam Bottle. Colorado Springs. 1972 $4.00 113 Jim Beam Bottle. Yellowstone National Park. 1972 $8.00 114 Jim Beam Bottle. Kaiser International. 1971 $20.00 115 Jim Beam Bottle. PGA - 5? Golf Tournament. 1971 $31.00 116 Jim Beam Bottle. Samoa. 1973 $7.00 117 Jim Beam Bottle. Golden Gate Casino. 1970 $14.00 118 Jim Beam Bottle. King Kamehameha. 1972 $11.00 119 Jim Beam Bottle. Anaheim Convention - June 19-25. 1972 $7.00 120 Jim Beam Bottle. Denver Convention. 1971 $15.00 121 Jim Beam Bottle. Detroit Convention Bottle. 1973 $9.00 122 Jim Beam Bottle. Sacramento Convention. 1975 $8.00 123 Jim Beam Bottle. Louisville Convention. 1977 $9.00 124 Jim Beam Bottle. Chicago Convention. 1978 $9.00 125 Jim Beam Bottle. Waterman. 1980 $9.00 126 Jim Beam Bottle. Las Vegas Showgirl - Brunette. 1981 $36.00 127 Jim Beam Bottle. Buccaneer Gold. 1982 $28.00 128 Jim Beam Bottle. Gibson Girl - Blonde. 1983 $10.00 129 Jim Beam Bottle. Santa Claus. 1983 130 Jim Beam Bottle. King Kamehameha. 1972 $11.00 131 Jim Beam Bottle. PGA 53rd Golf Tournament. 1971 $31.00 132 Jim Beam Bottle. Shriner- Order of Shriner. 1970 $9.00 133 JimBeam Bottle. San Diego. 1968 $5.00 134 Jim Beam Bottle. Norfolk Convention Bottle. 1980 $13.00 135 Jim Beam Bottle. Antique Pitcher. 1982 . $10.00 136 Jim Beam'Bottle. Antique Trader. 1968 - $4.00 137 Jim Beam Bottle. Camellia City Bottle Club. 1979, $5.00 138 Jim Beam Bottle. Las Vegas Convention Bottle.. 1981 ' $13.00 139 Jim Beam Bottle. Tobacco Festival. 1973 $8.00 140 Jim Beam Bottle. Indian Chief. 1979 $15.00 141 Jim Beam Bottle. AHEPA. 1972 $5.00 142 Jim Beam Bottle. Illinois Smooth. 1968 $6.00 143 Jim Beam Bottle. Michigan. 1972 $5.00 144 Jim Beam Bottle. Viking. 1973 $20.00 145 Jim Beam Bottle. Female Cardinal. 1973 $5.00 146 Jim Beam Bottle. Sovereign. 1969 $9.00 147 Jim Beam Bottle. Charisma. 1970 $3.00 148 Jim Beam Bottle. Golden Jubilee. 1977 $8.00 149 Jim Beam Bottle. Phoenician. 1973 $4.00 150 Jim Beam Bottle. Regency. 1972 $9.00 151 Jim Beam Bottle. Reflections In Gold. 1975 $9.00 152 Jim Beam Bottle. Prestige. 1967 $9.00 153 Jim Beam Bottle. Presidential. 1968 $5.00 154 Jim Beam Bottle. Fantasia. 1971 $6.00 155 Jim Beam Bottle. Folo De Oro. 1976 $15.00 156 Jim Beam Bottle. Yellow Rose of Texas. 1978 $7.00 157 Jim Beam Bottle. Majestic. 1966 $19.00 158 JimBeam Bottle. Twin Cherubs. 1974 $6.00 159 Jim Beam Bottle. Fox on a Dolphin. 1980 $15.00 160 Jim Beam Bottle. Flower Basket. 1962 $7.00 161 Jim Beam Bottle. Mother of Pearl. 1979 $4.00 162 Jim Beam Bottle. Titian. 1980 $4.00 163 Metaza Bottle. Metaza - Greek Liquor, Blue. $9.00 164 Metaza Bottle. Metaza - Greek Liquor, Red. $9.00 165 Jim Beam Bottle. Cherry Hills Core, try Club. 1973. $8.00 166 Jim Beam Bottle. Phi Sigma Kappa. 1973 $46.00 167 Jim Beam Bottle. Democratic Donkey Clown. 1968 $5.00 138 Jim Beam Bottle. Canteen. 1979 $28.00 139 Jim Beam Bottle. Oldsmobile. 1972. $20.00 170 Jim Beam Bottle. New York Worlds Fair. 1964 $12.00 171 Jim Beam Bottle. Ohio State Fair. 1973 $7.00 172 Jim Beam Bottle. Mint 400 - 7d' Annual. 1975 $15.00 173 Jim Beam Bottle. Five Seasons. 1980 $12.00 174 Jim Beam Bottle. New Mexico. 1~972 ~0~0' - 175 Jim Beam Bottle. Amaranetti Liquor. 1971 $9.00 176 Jim Beam Bottle. Bean Pot. 1980 $4.00 177 Jim Beam Boffie. Ponderosa Ranch. 1972 $10.00 178 Jim Beam Bottle. Rocky Marciano. 1973 $65.00 179 Jim Beam Bottle. WGA Western Open. 1971 $8.00 180 Jim Beam Bottle: Pearl Harbor. 1972 $15.00 181 Jim Beam Bottle. Wolverine. 1975 $4.00 182 Jim' Beam Bottle. Monterey Bay. 1977 $2.00 183 Jim Beam Bottle. Chicago Fair. 1971 $8.00 184 Jim Beam Bottle. Boothill. 1972 $4.00 185 Jim Beam: Bottle. Broadmoor Hotel. 1968 $6.00 186 Jim Beam Bottle. Truth or Consequences. 1974' $5.00 187 Jim Beam Bottle. Elks National Foundation. 1977 $9.00 188 Jim Beam Bottle. Pennsylvania Dutch. 1974 $6.00 189 Jim Beam Bottle. Smiths North Shore Club. 1972 $8.00 190 Jim Beam Bottle. White Poodle. 1970 $2.00 191 Jim Beam Bottle. Joliet Legion Bank. 1978 $20.00 192 Jim Beam Bottle. Football Hall of Fame. 1972 $13.00 193 Jim Beam Bottle. Zimmerman Brown Vase. 1972 $10.00 194 Jim Beam Bottle. Zimmerman Green Vase. 1972 $10.00 195 Jim Beam Bottle. Michigan..1972 $5.00 196 Jim Beam Bottle. Hawaii Aloha. 1971 $10.00 197 Jim Beam Bottle. Ruidoso Downs (Pointed Ears). 1968 $8.00 198 Jim Beam Bottle. Gray Poodle. 1970 $8.00 199 Jim Beam Bottle. Arizona. 1958 $8.00 200 Jim Beam Bottle. General Stark. 1972 $16.00 201 Jim Beam Bottle. Grey Slot Machine. 1968 $20.00 202 Jim Beam Bottle. Beaver Valley Club Bottle. 1977 $4.00 203 Jim Beam Bottle. Appaloosa. 1974 $11.00 204 Jim Beam Bottle. Mint 400 -5th Annual. 1972 $15.00 205 Jim Beam Bottle. Seattle Space Needle. 1962 $10.00 206 Jim Beam Bottle. Tiffany. 1973 $8.00 207 Jim Beam Bottle. Democratic Donkey Superman. 1980 $10.00 208 Jim Beam Bottle. San Diego Elephant. 1972 $4.00 209 Jim Beam Bottle. Royal Opal. 1957 $4.00 210 Jim Beam Bottle. Reno. 1968 $8.00 211 Jim Beam Bottle. Elks Club. 1968 $9.00 212 Jim Beam Bottle. Cameo Blue. 1965 $3.00 213 Jim Beam B6ttle. Amvets. 1970 $5.00 214 Jim Beam Bottle. Maine. 1970 $7.00 215 Jim Beam Bottle. Blue Crystal. 1971 $7.00 216 Jim Beam Bottle. Olympic. 1971 $4.00 217 Jim Beam Bottle. Marbleized Crystal. 1972 $2.00 218 Jim Beam Bottle. Amber Crystal. 1973 $5.00 219 Jim Beam Bottle. Amber Crystal. 1973~ ........................... -- ............................. $5~00- I 220 Jim Beam Bottle. Sunburst Crystal Red. 1974 $2.00 221 Jim Beam Bottle. Sunburst Crystal Blue. 1974 $2.00 222 Jim Beam Bottle. Evergreen State. 1974 $7.00 223 Jim Beam Bottle. Pennsylvania Dutch 1974 $6.00 224 Jim Beam Bottle. Great Dane. 1976 $12.00 225 Jim Beam Bottle. Hawaii United Airlines. 1975 $13.00 226 Jim Beam Bottle. Collector Edition Volume II - George Gosze. 1967 $8.00 227 Jim Beam Bottle. Collector Edition Volume II - George Gosze. 1967 $8.00 228 Jim Beam Bottle. Collector Edition Volume II - NightWatch. 1967 $9.00 229 Jim Beam Bottle. Collector Edition Volume II - Man on a Horse. 1967 $4.00 230 Jim Beam.Bottle. Collector Edition Volume IV - Boy with Cherries. 1969 $6.00 231 Jim Beam Bottle. Collector Edition Volume IV - Balcony. 1969 $5.00 232 Jim Beam Bottle. Collector Edition Volume IV - The Judge. 1969 $5.00 233 Jim Beam Bottle. Collector Edition Volume IV - Fruit Basket. 1969 $4.00 234 Jim Beam Bottle. Collector Edition Volume IV - Emile Zola. 1969 $8.00 235 Jim Beam Bottle. Collector Edition Volume IV - The Guitarist. 1969 $5.00 236 Jim Beam Bottle. Collector Edition Volume IV - Zouave. 1969 $3.00 237 Jim Beam Bottle. Collector Edition Volume IV - Sunflowers. 1969 $3.00 238 Jim Beam Bottle. Collector Edition Volume V - Au Caf& 1970 $3.00 239 Jim Beam Bottle. Collector Edition Volume V - Boating Party. 1970 $3.00 240 Jim Beam Bottle. Collector Edition Volume V - Gare Saint Lazare. 1970 $3.00 241 Jim Beam Bottle. Collector Edition Volume V - Old Peasant. 1970 $3.00 242 Jim Beam Bottle. Collector Edition Volume V - The Jewish Bride. 1970 $3.00 243 Jim Beam Bottle. Collector Edition Volume VI - Boy Holding Flute. 1971 $4.00 244 Jim Beam Bottle. Collector Edition Volume VI - ?es I. 1971 $4.00 245 Jim Beam Bottle. Collector Edition Volume VI - The Merry Lute Player. 1971 $3.00 246 Jim Beam Bottle. Collector Edition Volume VIII - Mozart. 1973 $5.00 247 Jim Beam Bottle. Collector Edition Volume VIII - Ludwig Von Beethoven. $5.00 1973 248 Jim Beam Bottle. Series by Gant - 7 white. $35.00 249 Jim Beam Bottle. Broadmoor Hotel. 1968 $6.00 250 Jim Beam Bottle. Broadmoor Hotel. 1968 $6.00 251 Jim Beam Bottle. Broadmoor Hotel. 1968 $6.00 252 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 253 Jim Beam Bottle. Permsylvania State. 1967 $6.00 254 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 255 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 256 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 257 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 258 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 259 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 260 Jim Beam Bottle. Pennsylvania State. 1967 $6.00 261 Jim Beam Bottle. Republic of Texas. 1980 $12.00 262 Jim Beam Bottle. Kaiser International. 1971 $20.00 10 263 Jim Beam Bottle. Reidsville. 1973 ' ........... ~'"~ .... $10.00 264 Jim Beam Bottle. Figi Islands. 1971 $4.00 265 Jim-Beam Bottle. Key West. 1972 $12.00 266 Jim Beam, Bottle. Las Vegas. 1969 $6.00 267 Jim Beam Bottle. Circus Wagon. 1979 $25.00 268 Jim Beam Bottle. New Orleans 12Lh Convention. 1982 $31.00 269 Jim Beam Bottle. St. LoUis 13[~ Convention. 1983 ,' · $8.00 270 Jim Beam Bottle. Evergreen State. 1974 . $7.00 271 Jim Beam Bottle. Cedars of Lebanon. 1971 $4.00 272 Jim Beam Bottle. Churchill Downs - 97th. 1971 · $9.00 273 Jim Beam Bottle. Churchill Downs - 98~h. 1972 $9.00 274 Jim Beam Bottle. Common Battery TelephOne. 1982 $20.00 275 Jim Beam Bottle. Common Battery Telephone. 1982 $20.00 276 Jim Beam Bottle. Shriner - Order of Shriner. 1970 $9.00 277 Jim Beam Bottle. Indian Chief. 1979 $15.00 278 Jim Beam Bottle. Hawaiian Open. 1972 $19.00 279 Jim Beam Bottle. Truth or Consequences. 1974 $5.00 280 Jim Beam Bottle. Detroit Convention Bottle. 1973 $9.00 281 Jim Beam 'Bottle. Bing Crosby - 30th. 1970 $25.00 282 Jim Beam Bottle. Olympic: 1971 $4.00 283 Jim Beam Bottle. Permian Basin Oil Show. 1972 $8.00 284 Jim Beam Bottle. Phoenician. 1972 $4.00 285 Jim Beam Bottle. Sheraton Hotel. 1975 $17.00 286 Jim Beam Bottle. Uncle Sam. Fox. 1971 $13.00 287 Jim Beam Bottle. Evergreen State. 1974 $7.00 288 Jim Beam Bottle. Uncle Sam Fox. 1971 $13.00 289 Jim Beam B0ttle. Germany - Wiesbaden. 1973 $10.00 290 Jim Beam Bottle. Sunburst Crystal - Vodka. 1973 $15.00 291 Jim Beam Bottle. Churchill Downs - Pink Roses - 95th. 1969 $9.00 292 Jim Beam Bottle. Regency. 1972 $9.00 293 Jim Beam Bottle. Collectors Edition Volume I - Laughing Cavalier. 1966 $2.00 294 Jim Beam Bottle. Collectors Edition Volume I Artist. 1966 $5.00 295 Jim Beam Bottle. Collectors Edition Volume I - Mardi Gras. 1966 $10.00 296 Jim Beam Bottle. Collectors Edition Volume I - Aristide Bruant. 1966 $2.00 297 Jim Beam Bottle. Collectors Edition Volume II - Night Watch. 1967 $9.00 298 Jim Beam Bottle. Collectors Edition Volume I - Aristide Bruant. 1966 $2.00 299 Jim Beam Bottle. Collectors Edition Volume I - Laughing Cavalier. 1966 $2.00 300 Jim Beam Bottle. Collectors Edition Volume I - Artist. 1966 $5.00 301 Jim Beam Bottle. Collectors Edition Volume I - On the Terrace. 1966 $5.00 302 Jim Beam Bottle. Collectors Edition Volume I - Mardi Gras. 1966 $10.00 303 Jim Beam Bottle. Collectors Edition Volume I - Blue Boy. 1966 $4.00 304 Jim Beam Bottle. Collectors Edition Volume I - Armanetti. 1969 $4.00 305 Jim Beam Bottle. Collectors Edition Volume I - Antique Telephone 1978 $11.00 306 Jim Beam Bottle. Collectors Edition Volume VII - The Bag Piper. 1972 $4.00 307 Jim Beam Bottle. Collectors Edition Volume III - Hauling the Gill Net. 1968 $5.00 11 308 Jim Beam Bottle. Santa Claus Paperweight. 198~ ........................... $i0-7.60'- 309 Jim Beam Bottle. Bell Executive 29~h. 1983 $8.00 310 Jim Beam Bottle. Jim Beam Joey. 1982 $8.00 311 Jim Beam Bottle. Phoenician. 1973 $4.00 312 Jim Beam Bottle. LVNH. 1982 $17.00 313 Jim Beam Bottle. Waterman Glazed. 1980 $9.00 314 Jim Beam Bottle. Gibson Girl Brunette. 1983 , , $10.00 315 Jim Beam. Bottle. Las Vegas Show Girl ' Blonde. 1981 $36.00 316 Jim ~Beam BOttle. Captain and Mate. 1980 $8.00 317 Jim Beam Bottle. Fire Chief Car. 1981 $69.00 318 Jim Beam Bottle. Fire Chief Car. 1981 $69.00 319 Jim Beam. Bottle: Beams Executive Antique Pitcher. 1982 $10.00 320 Jim Beam Bottle. Bell Executive 29th. 1983 $8.00 321 Jim Beam Bottle. Florida Shell Pearl. 1968 $8.00 '322 'Jim Beam Bottle. London Bridge. 1971 $8.00 323 Jim Beam Bottle: Norfolk Convention. 1980 $13.00 324 Jim Beam Bottle. Ohio. 1966 $9.00 325 Jim Beam Bottle. Cheyenne. 1966 $15.00 326 Jim Beam Bottle. Ruidoso' Downs Pointed Ears. 1968 $8.00 327 Jim Beam Bottle. Democrat Donkey New York City. 1976 $11.00 328 Jim Beam Bottle. Republican Elephant Kansas City. 1976 $11.00 329 Jim Beam Bottle. San Diego Elephant. 1972 $4.00 330 Jim Beam Bottle. Democratic Donkey Football. 1972 $9.00 331 Jim Beam Bottle. Republican Elephant Football. 1972 $20.00 332 Jim Beam Bottle. Republican Elephant. 1980 $8.00 333 Jim Beam .Bottle~ Democratic Donkey. 1980 $4.00 334 Jim Beam Bottle. Democratic Donkey Football. 1972 $9.00 335 Jim Beam Bottle. Republican Elephant Football. 1972 $20.00 336 Jim Beam Bottle. Coach Devaney. 1972 $18.00 337 Jim Beam Bottle. Democratic Donkey Football. 1972 $9.00 338 Jim Beam Bottle. Republican Elephant Football. 1972 $20.00 339 Jim Beam Bottle. Collectors Edition Volume X¥111 - Whitetail Deer. 1982 $8.00 340 Jim Beam Bottle. Momence Gladiolus Festival. 1974 $11.00 341 Jim Beam Bottle. Sacramento Convention. 1975 $8.00 342 Jim BeamBottle. Delaware. 1972 $5.00 343 Jim Beam Bottle. Maine. 1970 $7.00 344 Jim Beam Bottle. Saint Louis. 1972 $11.00 345 Jim Beam Bottle. Shriner - Rajah Shriner Temple. 1977 $7.00 346 Jim Beam Bottle. Veterans of Foreign Wars. 1971 $5.00 347 Jim Beam Bottle. Muskie. 1971 $15.00 348 Jim Beam Bottle. Veterans of Foreign.Wars. 1971 $5.00 349 Jim Beam Bottle. Delaware. 1972 $5.00 350 Jim Beam Bottle. Martha Washington. 1976 $5.00 351 Jim Beam Bottle. Saturday Evening Post - Pioneer. '1975 $3.00 352 Jim Beam Bottle. Zimmerman Z. 1970 $7.00 12 353 Jim Beam Bottle. HaWaiian: open:~ 1973 · ...... ..... ~ .......... *~$T9700'?-~ 354 Jim Beam Bottle. Western Shriner Association. 1980 $19.00 355 Jim Beam Bottle. Zimmerman Peddler. 1971 $3.00 356 Jim Beam Bottle. Antique Trader. 1968 $4.00 357 Jim Beam Bottle. Seafair. 1972 $5.00 358 Jim Beam Bottle. Connecticut Convention. 1976 $8.00 359 Jim Beam Bottle. Indian Chief. 1979 $15.00 360 Jim Beam Bottle. AHEPA. 1972 $5.00 361 Jim Beam Bottle. Ponderosa. 1969 $10.00 362 Jim Beam Bottle. SUbmarine Redfin 1970 $8.00 363 Jim Beam Bottle. Thailand. 1969 $6.00 364 Jim Beam Bottle: Kiwi Bird. 1974 $8.00 365 Jim Beam Bottle. Zimmerman. 1969 $4.00 366 Jim Beam Bottle. Emmett Kelly. 1973 $8.00 367 Jim Beam Bottle. Emmett Kelly. 1973 $8.00 368 Jim Beam Bottle..Renee. 1974 $31.00 369 'Jim Beam Bottle. Renee. 1974 $31.00 370 Jim Beam Bottle. Yellowstone. 1972 $8.00 371 Jim Beam Bottle. CPO. 1974 $8.00 372 Jim Beam, Bottle. Thailand: 1969 $6.00 373 Jim Beam Bottle. Collectors Edition VII - Prince Baltasar. 1972 $3.00 374 Jim Beam Bottle. Bartenders Guild. 1973 $5.00 375 Jim Beam Bottle. Bob Hope Desert Classic. 1974 $19.00 376 Jim Beam Bottle. Pin Bottle 8 yr. 1953 $10.00 377 Jim Beam Bottle. AHEPA. 1974 $5.00 378 Jim Beam Bottle. Stone Mountain. 1974 $16.00 379 Jim Beam B0ttle. Mint 400 - al 6 Annual. 1973 $15.00 380 Jim Beam Bottle. BPAA. 1974 $10.00 381 Jim Beam Bottle. Viking. 1973 $20.00 382 Jim Beam Bottle. London Bridge. 1971 $8.00 383 Jim Beam Bottle. Cedars of Lebanon. 1971 $4.00 384 Jim Beam Bottle. Detroit Convention Bottle. 1973 $9.00 385 Jim Beam Bottle. Republic of Texas. 1980 $12.00 386 Jim Beam Bottle. Colbolt Deluxe Open. 1981 $9.00 387 Jim Beam Bottle. Sydney Opera House. 1977 $8.00 388 Jim Beam Bottle. Ducks Unlimited. 1975 $50.00 389 Jim Beam Bottle. Coach Devaney. 1972 $18.00 390 Jim Beam Bottle. Portland Rose. 1972 $6.00 391 Bob Hope Desert Classic - 14th. 1973 $80.00 392 Jim Beam Bottle. Elks Club. 1968 $9.00 393 Jim Beam Bottle. Pied Piper. 1974 $8.00 394 Jim Beam Bottle. New Hampshire. 1967 $10.00 395 Jim Beam Bottle. Colorado Springs. 1972 $4.00 396 Jim Beam Bottle. US Open. 1972 $25.00 397 China. Jim Beam Milwaukee Stein. 1972 $8.00 13 398 Jim Beam Bottle. Opalii~e'Crystali'i 1969" - ...... ' ....... ~'~ ........ '-"~-~"~ ~.... $~uvTM 399 Jim Beam Bottle. Blue Crystal. 1971 $7.00 400 Jim Beam Bottle. Shriner - Moila Shriner Temple. 1972 $19.00 401 Jim Beam Bottle. Harolds Club or Bust. 1974 $58.00 402 Jim Beam Bottle. Houston Convention Bottle. 1979 $15.00 403 Jim Beam Bottle. Houston Cowboy (Antique). 1979 $20.00 404 Jim Beam Bottle. HoustOn Cowboy (Multi-Colored). 1979 $20.00 405 Jim Beam Bottle. Ducks Unlimited. 1979 $50.00 406 Jim Beam Bottle. 1903 Model A Ford - Black, Red Trim. 1978 $55.00 407 Jim Beam Bottle. Turtle. 1975 $8.00 408 Jim Beam Bottle. International Petroleum. 1971 $11.00 409 Jim Beam' Bottle: Fiesta Bowl. 1973 $8.00 410 Jim Beam Bottle. CRLDA. 1973 $3.00 411 Jim Beam Bottle. Bohemian Girl. 1974 $18.00 412 Jim Beam Bottle. Clint Eastwood Tennis. 1973 $5.00 413 Jim Beam Bottle. Marbled Fantasy. 1965 $26.00 414 Jim Beam Bottle. Saint Louis. 1972 $7.00 415 Jim Beam Bottle. Box 1 - Shriner - Order of Shriner. 1970 $9.00 416 Jim Beam Bottle. Box 1 - Short Timer - Reissue. 1975 $5.00 417 Jim Beam Bottle. Box 1 - Bartenders Guild. 1973 $5.00 418 Jim Beam Bottle. Box 1 - Shriner - Moila Shriner Temple. 1972 $19.00 419 Jim Beam Bottle. Box 1 - Female Cardinal. 1973 $5.00 420 Jim Beam Bottle. Box 1 - Joliet Legion Bank. 1978 $20.00 421 Jim Beam Bottle. Box 1 - Mallard Duck. 1957 $39.00 422 Jim Beam Bottle. Box 2 - Twin Bridges. 1971 $12.00 423 Jim Beam Bottle. Box 2 - Houston Convention Bottle. 1979 $15.00 424 Jim Beam Bottle. Box 2 - Telephone Wall Set. 1975 $19.00 425 Jim Beam Bottle. Box 2 - Gem City. 1983 $28.00 426 Jim Beam Bottle. Box 2 - Uncle Sam Fox. 1971 $13.00 427 Jim:Beam Bottle. Box 2 - Republican Elephant Football. 1972 $20.00 428 Jim Beam Bottle. Box 3 - NorfOlk Convention Bottle. 1980 $13.00 429 Jim Beam Bottle. Box 3 - St. Louis Convention - 12th. 1983 $8.00 430 Jim Beam Bottle. Box 3 - King Kamehameha. 1972 $11.00 431 Jim Beam Bottle. Box 3 - Ten Pin. 1980 $10.00 432 Jim Beam Bottle. Box 3 - Bulldog. 1979 $20.00 433 Jim Beam Bottle. Box 4 -Short Timer - Original. 1975 $5.00 434 Jim Beam Bottle. Box 4 - Saint Bernard. 1979 $12.00 435 Jim Beam Bottle. Box 4 -Western Shriner Association. 1980 $19.00 436 Jim Beam Bottle. Box 4 - Shriner - Rajah Shriner Temple. 1977 $7.00 437 Jim Beam Bottle. Box 4 - Antique Trader. 1968 $4.00 438 Jim Beam Bottle. Box 4 - Anaheim Convention, June 19-25. 1972 $7.00 439 Jim Beam Bottle. Box 5 - Republic of Texas. 1980 $12.00 440 Jim Beam Bottle. Box 5 - Rennie the Surfer. 1975 $10.00 441 Jim Beam Bottle. Box 5 - Smiths North Shore Club. 1972 $8.00 442 Jim Beam Bottle. Box 5 - Bing Crosby - 32"a Open. 1973 $25.00 14 443 Jim Beam Bottle. Box 5 ~ NOrth Dakota. 1964 ......... $'10~00 444 Jim Beam Bottle. Box 5 - Pennsylvania Dutch. 1974 $6.00 445 Jim Beam Bottle. Box 6 -Football Hall of'Fame. 1972 $13.00 446 Jim Beam Bottle. Box 6- Blue Goose. 1971 $5.00 447 Jim Beam Bottle. Box 6 - Five Seasons. 1980 $12.00 448 Jim Beam Bottle. Box'6 - Rubber Capital. 1973 $7.00 449 Jim Beam Bottle. Box 6 - Bulldog. 1979 " $20.00 450 Jim Beam Bottle. Box6 - pennsylvania Dutch. 1974 : ' $6.00 451 JirnBeam Bottle. Box 6 - Marine CorPs. 1975 $25.00 452 Jim Beam Bottle. Box 7 - Juliet Legion Bank. 1978 $20.00 453 Jim Beam Bottle. Box 7 - Hawaiian Open. 1972 $19.00 454 Jim Beam'Bottle. Box 7 - Harolds Club - VIP. 1979 $25.00 455 Jim Beam Bottle. Box 7 - Fox on a Dolphin 1980 $15.00 456 Jim Beam Bottle. Box 7 -Hatfield. 1973 $20.00 457 Jim Beam Bottle. Box 7 -.Fox on a Dolphin. 1980 $15.00 458 Jim Beam Bottle. BOX: 8 - Houston Convention Bottle. 1979 $15.00 459 Jim Beam Bottle. Box 8'- White Fox. 1969 $48.00 460 Jim Beam Bottle. Box 8 - Blue Fox. 1967 $12.00 461 Jim Beam Bottle. Box 8 - Texas Rabbit. 1971 $10.00 462 Jim Beam Bottle. Box 8 - Shriner - Rajah Shriner Temple. 1977 $7.00 463 Jim Beam Bottle. Box 8 - Pennsylvania Dutch. 1974 $6.00 464 Jim Beam Bottle. Box 8 - Chicago Show Bottle. 1977 $9.00 465 Jim Beam Bottle. Box 9- Renee. 1974 $31.00 466 Jim Beam Bottle. Box 9 - Churchill Downs - 98~h. 1972 $9.00 467 Jim Beam Bottle. Box 9 - Camellia City Club Bottle. 1979 $5.00 468 Jim Beam Bottle. Box 9 - Western Shriner Association. 1980 $19.00 469 Jim Beam Bottle. Box 9 Gold Fox. 1969 $5.00 470 Jim Beam Bottle. Box 9 - Royal Rose. 1963 $20.00 471 Jim Beam Bottle. Box 9 - Golden Chalice. 1961 $25.00 472 Jim Beam Bottle. Box 10 - Blue Hen. 1982 $13.00 473 Jim Beam Bottle. Box 10 - Colorado Springs. 1972 $4.00 474 Jim Beam Bottle. Box 10 - Bing Crosby - 31s~. 1972 $25.00 475 Jim Beam Bottle. Box 10 - Sovereign. 1969 $9.00 476 Jim Beam Bottle. Box 10 - Bulldog. 1979 $20.00 477 Jim Beam Bottle. Box 10 - McCoy. 1973 $11.00 478 China. Box 11 - Jim Beam Bean Pot. 1980 $4.00 479 Jim Beam Bottle. Box 11 -Tiffany. 1973 $8.00 480 China. Box 11 - Jim Beam Milwaukee Stein. 1972 $8.00 TOTAL $6,060.50 15 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of this 07th day of June 2003, the d.o.d. Fair Market Value (January 25, 2003) of the personal property of Charles L. Lear: (Six Thousand and Sixty Dollars and Zero Cents) ($6,060.50) Ix)ney The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. 16 Americana Resources': http://~.amres.com/catal°gs/slde.asp Brickers, Chuck E. AuctiOn. 93 Texaco Rd. Mechanicsburg, PA 17050 D & K's Jim Beam Bottle Collection. http://home-onemain.com/-dougmcc/images/Jim_Beam_Bottles_Volume_2/album 1 .html Decanter Collectors. http://www.decantercollectors.com/store.html DeHart's Auction Services & Used Furniture. 1554 Holly Pike Carlisle, PA 17013 eBay. http//:www, ebay.com ePier, http://www.epier.corn/Listings.asp?CatlD=8401 &Page= 1 Fish n Gifts. http://fishngifts.safeshopper.com/20/147.htm?809 Gottshall, Jr., Roy Auctions. 113 FOrge Rd. Boiling Springs, PA 17007 F. Loney,_ C.A.P.P., L.P.I. 200.~.' Personal Communication K. Loney. 2003. Personal Communication Peter and Mark. http://www.peterandmark.corn/jars01 .htm Potteiger, Frank D. Auction Services. 229 Petersburg Rd. Carlisle, PA 17013 Rowe's Auction Service. 2505 Ritner Hwy. Carlisle, PA 17013 York Town Auction, Inc. 1625 Haviland Rd., York, PA 17404 17 Professional Designationsand certifications' ~ C.A.P:P. - CertifiedAppraiser ofPers0nal Pr6perty designation earned .through course work and classes provided by the liistitute of Appraisal of Personal Property: ArchaeologiCal Resources Protection Act -Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments ~ State Historical and Und6rwater Archaeologist for the State of Louisiana. Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. Director of the West Virginia University Historical Costume Museum. Research Archaeologist/Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. ~Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and international organization s including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. M.A. Medieval Archaeology, 1995, University of York, York, England. C.A.P.P. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. A.R.P.A. Certified to conduct investigations and damage as. sessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive oil-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 18 The term "Fair Market Valu, item would bring if the sale occUrred provl{ 1. neither the buyer or s611er is heting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an. item apPraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and'condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest,now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions:drawn from this information are true and correct, but they are not guaranteed. - .: ..This,'dOCument-was~pre~ar~d'~)pr6vide:,an~ti~nai~· ~)f'~-~piaCen~e~,d0~i ~hr°hgfi M6untz J~e-l~s'.~d'is' fOr - . ~ ~e ~tend~d~e of)~b~g''~sm~eT[:~ny 6t~r nS~-6~.~i~ .d6~nt i~, h~alid.::~n~ '1~¢~ to..mislead ~. others wh6' mi~t, ~i~ 6n k~::,-~,. The ~tended method ~frePlacement is Witha'new item o~k~'kind2' ' . . . . . _:.~ EveU',effon. has'been made 'tO,~ade-.~e,gemst~nes.,d~scdbed ~':~is 'docmeni:as. acc~ately as possible . , ', '." ~,~i~'.theuom!:'~drem9mbie::tg~mql9~calimg~?v~op~o~;:~,~:-~quh!i~:.'~d"~e may ~. Upon: · . -' .. ,. Unless O~e~ise SUted;:all gemston~.~ei~ts~ ~ades'.~¢m~asmements:~e approx~¢me ~ st0n~ haye, ' . '..', n°t,been'r~m°ved'ff6mtheff, m0~t~gs,,["L. :'.':~:). :F,'.}'.: '.": ;':. ',?,:, ~:::: "':~:.,~'": , '~; 'd: :2:' ..'.:;~: '.:. '(.'::?:-'~':'-:.':-' ".: '. :, ' '-::' .' 'Dimonds.: ~; :~de0':~ ih;': ~rb's~fib~d:~ 'h0~n~!~{.:bf:!~e::Gem61°gica1. hsfimte, o~}~edca.:: '.,: ,. ' '. smbie.~dp0ssibl~' '; · . ~i~e~ally pmcti~ed'~d.ac~pted"~oc&ss~ ., '-:. :. ': Unless.: expressly;Stated;: tile" c6nditioff :of' th:~.:'item(~);:, ap~miled 'is: b6O ,: s doul,}deficiencies ~d .' ' rePa~'~e '. :'.' '"'.?:'"'., ~'. : · · ' The gold m~ket:0nthe date,of~is repo~,.~ $337:~60'USpero~ce? ~Ce~ificafion ~' I.h~reby C~i~,~a~ t0:the'besi,ofmi;~'o~i~dg~d b~ef~f':, .,~' ?:,'~:': ,'U '.' ,-':,: :..~, ;~ :" '~ ~:~'.' ' ' :::'-. ,'..: '.. ' 'I:MVe. made :.- ". · '.; '.' ' :' :::.:..'..' '. '-: :-::,' ' i Ou h/nei r "..'".' '..'' .:.,.., :;% '~: ......~':fepldc~ment:'~fst.::~t~at'e':ff':~:~'6st:{~iOn · i['m 60mPe[~m tO.identi& ~d.detemin~'~e }e!afiVe[ ~fia~ 0f ~[,subject pr0Pe~; ~high'is: sim~!~, t6 ite~'fiomally bought ....replacement:. :. '~~~~;_"'": . ' '. ' .: · ' ' : ..,-':~.',:'."_-,:.:', f'.'...:...._, .'.. . . ' 5/19/2003 ::..': t':~ : ':~ '.; :'. '.:.,::.?:':,?:.:.:".':: ':~:.':: '?~57'~r':?.?:,);;',?.: f:i';:t:[:.r,:~..'.~:j-.~:5',~..:::t: ~"-~.: '.~. ?:q..,?*'C-' 1'".;'::"'i' (':' ': ,"::- ~,. '.' . .]:' :-.':.: .. ' . . ,; :':': . .. ..,. ~ .. ,:.~: ,.,.:,[: ::.,. :; ~.- .... ' .- Prepared For: Mary Lear ' "- . .... . ~.:~ ,' ':. Date: 5/19./2003 9' CamPbell Place' ': One 14K yello~ g01d and:platirium' gentlemai~,~.ScCtiish,_Ri.te:,conSis~c~32ndldegre¢, ring.j: The_ ring'has triangular'~hi~lds:' oh the.sh0iitders-WithO'bla~k;'~iiiim~l;':i ~tlx;d}~ee Gr~ E!ectl Ma~on ). ~0d ,- perfect - Elu and 32nd'ideg~ee Subline;Piince;:Tt/e fing,,,i~:l 4':5:.m~"Wide !iit :~h~'.~0pi'4i55: ~::wide :at:,thebotto~n, weighs 1425 gra.m?., The ring' is ~tamped,., [4K/PLAT" and ::.~: with..a;lifi.e:thr0ug!~d,i,t (Fefferting Berry);. Fluorescence: . None Ow).,i;, Two thousand'three hundredeightYafive"doilarS'ind no cents REV-I~10 EX + O-97) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC, NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Charles E. Lear SS~ 198-07-8239 01/25/2003 21-03-0159 This schedule must be completed and filed if the answer to an of questions 1 through 4 on page 2 is yes, DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. NUMBER A'I-TACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Fidelity & Guaranty Life - 51,934.03 100.00~ 51,934.03 Policy No. 3061219, annuity issued 06/14/2002, payable to Mary L. Lear, surviving spouse. 2 Lincoln Financial Group 62,877.95 100.004 62,877.95 Annuity Contract No. 98-9333054, annuity issued 03/02/1998, payable to Mary L. Lear, surviving spouse. 3 Smith Barney IRA Account 12,100.65 100.00% 12,100.65 No. 724-65671-14-210- IRA account, payable to Mary L. Lear, surviving spouse. TOTAL (Also enter on line 7, Recapitt~ation) 126,912.63 (If more space is needed, insert additional sheets of the same size Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1S10 EX (Rev. 1-97) ' I~+31 Fidelity& Fidelity & Guaranty Life Insurance Company Service Center Guaranty Life.. ~1 ~roo~ld ~a~w~v ~ite ~1, Gceenvilte, ~C ~607-5773 · ~O Box 1~04~, Greenville. SC 2~60=-~040 ~, s ~ ~ ~ N (: ~ c ~: ~,~ ~* ~ v Tel: 1-8~-638-~55 , ~,.fgl~e,com M~y 5, 200~ Maxlin McCaleb Fax: 717-691-7772 Re: Policy No. 3061219 Annuitant - Charles Lear Dear Mr. McCaleb: Thank you for your recent letter received in our office regarding the above annuitant. We are unable to provide you with the requested Form 7t2 as we only produce this type form on our life insurance claims. However. the value of the above policy number as of the date of death Januazy 25 2003 was $51,934.03 and the cost basis is $50,000.00. I hope that this information will be of service to you. If you should have any questions, please contact our o~ce. TOTRL P. 01 Vlllincoln Financial Group® 1300 SOUTH CLINTON STREET April 29, 2003 PO BOX 7880 FORT WAYNE IN 46801 MARLIN R MCCALEB ATTORNEY AT LAW FRANKEBERGER PLACE 219 E MAIN ST PO BOX 230 MECHANICSBURG PA 17055 Re: Annuity Contract 98-9333054 Charles E. Lear, Deceased Dear Mr. McCaleb, I have recently received your letter dated April 23, 2003. You have requested the date of death value be provided to you for tax purposes. The date of death was January 25, 2003. The date of death value as of January 25, 2003, is $62,877.95. I thank you for your inquiry. If further assistance is required, please do not hesitate to call. The number to call is 800-454-6265, ext. *8200. Sincerely, Pamela L. Paxson, ALHC, B.A.S. Claim Consultant Encl. cc: Lincoln Financial Advisors R. Thomas Rauch Mail Code 3808 Registered Representative of, and securities offered through, Lincoln National Life InSurance CompanY and Lincoln Financial Advisors Corp., broker-dealers. Lincoln Retirement is the marketing name for the annuities operation of the Lincoln National Life Insurance Company. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. SMITH BARNEY c t groulSJ- May 7, 2003 Mary Lear 49 Campbell Place Camp Hill, PA 17011 RE: 724-65671-14-210 Charles E. Lear, Deceased SB IRA Roflover Custodian Dear: Mary Below please find the information you requested to establish the value of the above account. Prices are as of January 25, 2003 and you may use these values for estate valuation purposes. Number Shares Name Security Closing Price 100.00 Rite Aid Corp (PAD) 2.75 684.70 SB Social Awareness CL A (CSAFA) 17.27 0.88 Bank Deposit Program (BDP) 1.00 The full value of this account on January 25, 2003:$12,100.65 If l can be of additional service to you, please call me at (717) 780-1716. Sincerely, mm/on~' Sales Assistant to: Robert Burton Financial Consultant Smith Barney does not provide tax or legal advice. Please consult your tax and/or legal advisor for such guidance. Smith Barney is a division and service mark of Citigroup Global Markets Inc. CitigroupGlobalMarketslnc. llNorrh3rdStreet, 2ndFloor Harrisburg, PA 17101 Tei7177801700 Fax7172332090 Toll-£rceSO02371700 REV-l~11 EX + (1-97) SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Charles E. Lear SS~/ 198-07-8239 01/25/2003 21-03-0159 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. :UNERAL EXPENSES: 1 Cremation Society of Pennsylvania - cremation and funeral. 1,559.00 2 Rev. B. Penrose Hoover - memorial service. 100.00 3 Waneta I. Benson - memorial service, organist. 50.00 B. ~,DMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney's Fees Law Offices-Marlin R. McCaleb 4,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Mary L. Lear Street Address 49 Campbell Place city Camp Hill State PA Zip 17011 Relationship of Claimant to Decedent S }) ou s e 4. Probate Fees Register of Wills 260.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Chuck Bricker, Auctioneer - appraisal of household contents, 150.00 furniture, furnishings. 2 Cumberland Law Journal advertising Letters 75.00 3 Ibis Appraisal Services - appraisal of Jim Beam bottle 114.75 collection. 4 L.G. Connor Real Estate Appraisers, LTD - real estate appraisal 500.00 5 Register of Wills - filing Inventory and Appraisement. 25.00 Total of Continuation Schedule(s) 355.73 TOTAL (Aisc enter on line 9, Recapitulation) $ 11,189.48 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev, 1-97) Estate of: Charles E. Lear Soc Sec #: 198-07-8239 Date of Death: 01/25/2003 Continuation of Schedule H-B7 (Other Administrative Costs) Item Description Amount 6 Reserve for filing Account, Releases, etc. 250.00 7 The Patriot-News - advertising Letters. 105.73 355.73 REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA B E N E FI ClAR I ES ESTATE OF FILE NUMBER Charles F.. Lear SS~/~ 198-07-8239 01/25/2003 21-03-0159 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 Mary L. Lear Wife 168,521.11 49 Campbell Place Camp Hill, PA 17011 2 Joyce L. Crossley Daughter 31,756.16 2017 Yale Avenue Camp Hill, PA 17011 3 Karen Chronister Granddaughter 31,406.16 301 Meadow Court Glen Mills, PA 19342 4 Patricia Ruiz Granddaughter 31,406.16 604 Wilkes Drive Middletown, PA 17057 5 Alex Michael Ruiz Great-grandson 6 361.03 604 Wilkes Drive Middletown, PA 17057 6 Rachael Ruiz Great-granddaughter 4 401.03 604 Wilkes Drive Middletown, PA 17057 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 181 AS APPROPRIATE, ON REV 1500 COVER SHEET I1. qON-TAXABLE DISTRIBUTIONS: ~,. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev, 9-00) SCHEDULE J BENEFICIARIES 1. Mary L. Lear, surviving spouse: Annuities, IRA Specific bequest of tools ($190.00), life estate in family home ($49,979.46), residue: $168,521.11 2. Joyce L. Crossley, daughter: Specific bequest of cash ($5,000.00), marble-top table ($350.00), 30% of remainder interest in family home ($26,406.16): 31,756.16 3. Karen Chronister, granddaughter: Specific bequest of cash ($5,000.00), 30% of remainder interest in family home ($26,406.16): 31,406.16 Patricia Ruiz, granddaughter: Specific bequest of cash ($5,000.00), 30% of remainder interest in family home ($26,406.16): 31,406.16 5. Alex Michael Ruiz, great-grandson: Specific bequest of personalty ($1,960.00, 5% of remainder interest in family home ($4,401.03): 6,361.03 6. Rachael Ruiz, great-granddaughter: 5% of remainder interest in family home: 4,401,03 $ 273,851.65 REV-1514 EX + (9-00) SCHEDULE K LIFE ESTATE, ANNUITY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN & TERM CERTAIN RESIDENT DECEDENT Copy ICheck Box 4 on Rev-1500 Cover Sheet! ESTATE OF FILE NUMBER Charles E. Lear SS# 198-07-8239 01/25/2003 21-03-0159 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ~ Will ~ Intervivos Deed of Trust [--'] Other ................................... NAME(S)'C~ NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE Of BIRTH DATE OF DEATH PAYABLE Mary L. Lear 12/12/29 73 Life,)g-~ mermc~-'~rs Life ,)F--] Term c~-~rs Life ,,F-~ Term c~-'~ars Life,)F~ Term (:~'g~ars 1. Value of fund from which life estate is payable $ 138,000. O0 2. Actuarial factor per appropriate table 0.36217 Interest table rate- [31313~2°/o ~ 10~ Var~'~ Rate % 4.1 3. Value of life estate (Line 1 multiplied by Line 2) $ 491979.46 NAME(S) OF NEAREST AGE A3 TERM OF YEARS ANNUITY IS ANNUITANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE Life ,F~ Term o~ars Life ,F--~ Term c~ars Life ,~'~ Term o~'giars Life ~F--'~ Term (~ars 1. Value of fund from which annuity is payable 0.00 :~. Check appropriate block below and enter corresponding (number) 0 Frequency of payout - r-~"~ekly (52) I~ekly (26) Uol~ (12) ~uarterly (4) ~'~mi-annually (2) n/~_~lly (1) Oth~ ( ) 3. Amount of payout per period 0.00 4. Aggregate annual payment, Line 2 multiplied by Line 3 0.00 5. Annuity Factor (see instructions) Interest table rate- ~/2% ~ 1~-"~ V~[~le Rate °~).0 0.0000 6. Adjustment Factor (see instructions) 0. 0000 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 0.00 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1514 EX ~Rev. AFR Table Page 1 of Applicable Federal Rates (AFR) Table The folloxving rates are entered in the rates table found in Brentmark Software's Estate Planning Tools, Kugler Estate Analyzer, Charitable Financial Plam~er and IRS Factors Calculator programs. Each program automatically rounds these rates to the nearest2/10's of 1% (values ending in .10% are rounded · up as per IRS practice) to arrive at the §7520 rate. 120% Annual Mid-Term Applicable Federal iRates: [ }[ Jan ]1 Feb }[ Mar [I Apr ii May I1 June [[ Jul [[aug ii Sep [[ Oct 1[ Nov l[ Dec 11.989 10.00l 10.00 al.SS I111.68 1[ 11.26 lk 10.54 I 10.01 I 9.68 II 10.~0 a.0.07 [ 9.70 11990 9.57I 9.70 ~1 10.54 ]l 10.61. I 10.97 [10.53I 1.0.44 I ~.0.28 I 10.63 10.59I 10.25 [1991 9.78 ~--][-~-][ 9.50 }1 9.62 9.53] 9.66[ 9.87 [ 9.59 9.08 [8.69 [1 8.51 [ 1992 I 8.10 ~--]~[ 8.43 [] 8.56 [ 8.47I 8.25 ][ 7.82 [ 7.19 [ 6.96 I 6.83 [ 7.40 11993 [[ 7.63 [~'-]~[ 6.56 [6.57 6.41] 6.67] 6.40 6.44 6.02 5.91 6.10 ~-~~~~] 7.08 [[ 7.74 8.33 8.22 I 8.49 [ 8.49 8.56 8.97 9.33 ~-~~ 9.59 [ 9.34 [ 8.84 [] 8.58 ] 8.22 [ 7.56 [ 7.27I 7.68 7.59 7.35 7.12 1996 [~--]l 6'75 [ 6'56 I 7'08 I 7'65 I 7.93 ] 8.1.2I 8.24 7.99 8.09 7.94 ]1 7.59 I1997 II 7.34 [[ 7.68 11 7.72 [I 7.82 II 8.25 II 8.19 Il 8.00 11 7.69 7.51 7.63 7.34 ]] 7.25 [1998 II 7.13 II 6.84 ][ 6.72 1[ 6.85 [1 6.84 1[ 6.95 l[ 6.83 11 6.70 6.67 Il6.~ 5.42 ][ 5.43 [1.999 II 5.59 II 5.67 II 5.80 Il 6.35 ~.~8 ]1 6.46II 7.0a. II 7. 6 7.19 7.25 7.32 II 7.46 2000 7.47 [ 7.90 [~--] 8.08 7.70 }[ 7.96 7.96 ] 7.62 7.50 7.33 7.23 ][ 7.07 2001 ]6.75 ]6.10 ~[ 5.95 5.73 1[ 6.04 6.16 ] 6.01 [5.79 5.52 [ 4.97 Il 4.78 2002 [1 5.40 1~~-,-,-~[ 5.60 ]1 6.01 II 5.71 5.53 [ 5.1o [ 4.51 { 4.16 1[ 3.68 l[ 3.98 2003 4.12 1~-~~[ 3.56 ]] 3.82I 3.68 3.o6I 3.25[ 4.12 I 4.39[ Click here for Pre_-_59~ "Reasonable" Inter_e_s_t_Rates Link to IRS web page with AFR Revenue Rulings Brentmark Software 3505 Lake Lynda Drive, Suite 212 Orlando, FL 32817-8327 1-800-879-6665 or 407-306-6160 Fax: 407-306-6107 E-mail: sales~brentmark, com Send mail to comments~brentmark.com with questions or comments about this web site. Copyright © 1996~ 2003, Brentmark Software, Inc., All Rights Reserved. httv ://www.brentmark.com/AFRs.htm 10/1619.00 Register of Wills of CUMBERLAND County, pennsylvania I NVENTO RY Estateof Charles E. Lear No. 21-03~0159 also known as Date of Death 01/25/2003 , B~:)ebl~abcurity No. 198 - 07 - 8239 Mary L. Lear, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Personal Representative Name of Attorney: Marlin R. McCaleb Esq. Signature: ~'. Mary L. I~ar I.D. No.: 06353 Signature: Address: 219 East Main street Address: 49 Campbell Place Mechanicsburs, PA 17055 Camp Hill, PA 17011 Telephone: 717/691- 7770 Telephone: 717/763 - 9354 Dated: Description ,.: Value (See continuation page(s) attached) (Attach additional sheets if necessary) Total: 15 8,12 8.5 0 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Form #RW-7 f1992) INVENTORY Estate of: Charles E. Lear Date of Death: 01/25/2003 CounTy: Cumberland PERSONAL PROPERTY: Coin Collection 3,448.00 Cremation Society of 700.00 ~ Pennsylvania - prepaid cremation plan. Household contents, furniture 7,670.00 and furnishings. Jim Beam Bottle Collection 6,060.50 Masonic Ring 2,250.00 20,128.50 REAL ESTATE/PA: House and lot known and 138,000.00 numbered as 49 Campbell Place, Camp Hill, PA, acquired by decedent by deed of Marie A. Lear, dated 10/08/1973, recorded in Deed Book 25-3-549. 138,000.00 TOTAL RECEIPTS OF PRINCIPAL ............... 158,128.50 Postage $ r'q r"l Certified Fee r-I Postmark I--I Return Reciept Fee Here (Endorsement Required) I--1 Restricted Delivery Fee ~-~r--I~ (Endorsement Required) (,-)~.~ ~./~ Total Postage & Fees m UNITED STATIC.S POSTAL SER~ · 8~nder: Plea~ Pdn~, addmss~ _ _ JRD/June 30, 1992/t7858 JUL 31 2003 In Re: Estate of CHARLES L LEAR : ORPHANS' COURT DIVISION Late of WORMLEYSBURG BOROUGH : COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY EstateNo.: 21-03-159 : PENNSYLVANIA : : NO. 21-2003-159 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5~6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: MARY L LEAR Counsel for Personal Representative: MARLIN L MCCALEB, ESQ. Date of Grant of Original Letters: 02-24-2003 Date of Delinquency Notice: 06-03-2003 The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Register of Wills on JUNE 6, 2003, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Distribution: Personal Representative Counsel for Personal Representative Estate File A heating is scheduled for 8-~l- 9- & 3 at ¢~),' .~ 0/t,l~Courtroom No. 3. If the Certification of Notice is filed prior to the hearing date, the he~l~g~will a~omatically be cancelled. Ge~rge~. Ho'ffer,- P.J. ~ COMNONWEALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTHENT OF REVENUE ZNHERZTANCE TAX DZVZSZON DEPT. 280601 HARRZSBURE, PA 17128-0601 NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1;~? EX ~FP (01-05) DATE 12-15-2005 ESTATE OF LEAR CHARLES L DATE OF DEATH 01-25-2005 FZLE NUHBER 21 03-0159 *i ~COUNTY CUHBERLAND HARLIN R HCCALEB ESQ ACH 101 M R MCCALEB LAW OFFC Aaoun~ Rem/~ed PO BOX 250 MECHANICSBUR$ PA 17055'~ MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF LEAR CHARLES L FZLE NO. 21 05-0159 ACN 101 DATE 12-15-2005 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 158~000.00 NOTE: To /nsure proper 2. S~ocks and Bonds (Schedule B) (2) .00 cred/~ ~o your account, $. Closely Held S~ock/Per~nersh/p Zn~eres~ (Schedule C) ($) .00 subm/~ ~he upper pore/on 4. Hor~gages/No~es Rece/vable (Schedule D) (4) .00 of ~h/s form w/~h your $. Cash/Bank Depos/~s/Hisc. Personal Proper~y (Schedule E) (5) Z0~28.50 ~ax payment. 6. Jo/n~ly Owned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 1261912.65 8. To,al Asse~s (8) APPROVED DEDUCTZONS AND EXEMPTZONS: 11,189.~8 9. Funeral Expenses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage Liabilities/Liens (Schedule Z) (10) .00 11. To,al Deduc~/ons (11) 12. Ne~ Value of Tax Re~urn (12) 273,851.65 15. Cheri~able/Sovernmen~al Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 14. Ne~ Value of Es~a~e Sub~ec~ ~o Tax (14) 275,851.65 NOTE: Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX= 15. Amoun~ of L/ne 14 a~ Spousal ra~e (15) 168,521.11X O0 = .00 16. Amoun~ of L/ne 14 ~axable e~ L/neal/Class A ra~e (16) 105,550.5~ X OR5 = ~,759.87 17. Amoun~ of L/ne 14 e~ S/bl/ng re~e (17) .00 X 12 = .00 18. Amoun~ of L/ne 14 ~axeble a~ Collateral/Class B ra~e (18) .00 X 15 = .00 19. Pr/nc/pal Tax Due (19)= ~,759.87 TAX CREDZTS: PAYHENT RECEZPT DZSCOUNT (+) BATE NUNBER INTEREST/PEN PAID (-) ANOUNT PAID 0~-25-2005 CDOOZ~95 236.99 5,000.00 TOTAL TAX CREDZT 5,256.99 BALANCE OF TAX DUEI ~97.12CR ZNTEREST AND PEN. I .00 TOTAL DUE I ~97.12CR ZF pATD AFTER DATE ZNDZCATED, SEE REVERSE ( ZF TOTAL DUE TS LESS THAN 91, NO PAYNENT ZS REiiUZRED. FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life er for years, the Commoneeelth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOT[CE: To ~ulfi11 the requirements of Section Z140 of the [nheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S. Section 91q0). PAYMENT: Detach the top portion of this Notice and submit mith your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT REFUND (CR): A refund of a tax credit, Nhich Nas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Mills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: 1-BO0-$BZ-ZOSO; services for taxpayers with special hearing and / or speaking needs: l-BO0-4qT-$OZO (TT only). OBJECTIONS: Any party in interest not satisfied Nith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (603 days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals~ Dept. 181021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of tho personal reprasentative~ OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in Nriting to: PA Department of Rsvenua~ Bureau of Individual Taxos~ ATTN: Post Assessment Review Unit, Dapt. Z80601~ Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacadent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated et a daily rate of .OOO16q. All taxes Nhich became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOS ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea_.._r Rate Factor Yea.~r Rate Factor 1982 201 .0005fi8 1987 91 .000247 1999 71 .000191 1983 16Z .000458 1988-1991 llZ .go0301 ZOO0 81 .OOOZX9 1984 111 .000301 1991 91 .0002q7 2001 9X .000147 1985 131 .000356 1993-1994 71 .000192 ZOOZ 61 .00016fi 1986 IOZ .O00ZTfi 1995-1998 9Z .000147 Z003 5Z .000137 --Interest is calculated as follows: ZNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZL¥ ~NTEREST FACTOR --Any Notice issued after the tax becomes delinquent Mill reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-03-0159 ESTATE OF CHARLES E. LEAR, DECEASED FIRST AND PARTIAL ACCOUNT OF Mary L. Lear, Executrix Date of Death: January 25, 2003 Date of Executor's Appointment: February 24, 2003 Date of First Advertisement of Letters: June 13, 2003 Accounting for the Period: January 25, 2003 to January 20, 2004 Purpose of Account: Mary L. Lear, Executrix, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Marlin R. McCaleb Esq. Attorney Identification No. 06353 Law Offices-Marlin R. McCaleb 219 East Main Street Mechanicsburg, PA 17055 717/691-7770 GROSS ESTATE 185,615.10 (Principal Receipts + Income Receipts) SUMMARY OF ACCOUNT Estate of Charles E. Lear, Deceased For Period of 01/25/2003 through 01/20/2004 Fiduciary Current Acquisition Page Value Value Proposed Distributions 0.00 0.00 to Beneficiaries PRINCIPAL Receipts: Per Inventory Filed 1-2 158,625.62 Subseq Prn Receipts 26,989.48 Net Gain (or Loss) on Sales 0.00 or Other Disposition 185,615.10 Less Disbursements: Debts of Decedent 0.00 Funeral Expenses 3 1,709.00 Administration Expenses 3 1,480.48 Federal and State Taxes 4 5,000.00 Fees and Commissions 4 4,500.00 Family Exemption 4 3,500.00 16,189.48 Balance before Distributions 169,425.62 Distributions to Beneficiaries 5-6 81,405.08 Principal Balance on Hand 7 88,020.54 For Information: Investments Made Changes in Investment Holdings INCOME Receipts: This Account 0.00 Net Gain (or Loss) on Sales 0.00 or Other Disposition ............... 0.00 Less Disbursements 0.00 Balance Before Distribution 0.00 Distributions to Beneficiaries 0.00 Income Balance on Hand 0.00 Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND 88,020.54 SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value PERSONAL PROPERTY: 01/25/03 Coin Collection 3,448.00 01/25/03 Cremation Society of 700.00 Pennsylvania - prepaid cremation plan. 01/25/03 Household contents, furniture 7,670.00 and furnishings. 01/25/03 Jim Beam Bottle Collection 6,060.50 01/25/03 Masonic Ring 2,250.00 01/19/04 Pennsylvania Department of 497.12 Revenue - refund of Pennsylvania Inheritance Tax. 20,625.62 REAL ESTATE/PA: 01/25/03 House and lot - known and 138,000.00 numbered as 49 Campbell Place, Camp Hill, PA, acquired by decedent by deed of Marie A. Lear, dated 10/08/1973, recorded in Deed Book 25-J-549. 138,000.00 SUBSEQUENT PRINCIPAL RECEIPTS: 01/25/03 Mary L. Lear cash advanced 26,989.48 for probate expenses. 26,989.48 TOTAL RECEIPTS OF PRINCIPAL ............... 185,615.10 SCHEDULE C DISBURSEMENTS OF PRINCIPAL SCHEDULE C-2 FUNERAL EXPENSES 01/26/03 Cremation Society of 1,559.00 Pennsylvania cremation and funeral. 01/29/03 Rev. B. Penrose Hoover 100.00 memorial service. 01/29/03 Waneta I. Benson - memorial 50.00 service, organist. SCHEDULE C-3 ADMINISTRATION EXPENSES 02/24/03 Register of Wills - probate 260.00 expense 05/13/03 Chuck Bricker, Auctioneer - 150.00 appraisal of household contents, furniture, furnishings. 06/13/03 Cumberland Law Journal - 75.00 advertising Letters 06/16/03 Ibis Appraisal Services 114.75 appraisal of Jim Beam bottle collection. 06/27/03 L.G. Connor Real Estate 500.00 Appraisers, LTD real estate appraisal 07/15/03 The Patriot-News 105.73 advertising Letters. -3- 10/16/03 Register of Wills filing 25.00 Inventory and Appraisement. 10/16/03 Reserve for filing Account, 250.00 Releases, etc. TOTAL ADMINISTRATION EXPENSES ....................... 1,480.48 SCHEDULE C-4 FEDERAL AND STATE TAXES 04/25/03 Register of Wills, Agent - 5,000.00 payment of PA Inheritance Tax on account. TOTAL FEDERAL AND STATE TAXES ....................... 5,000.00 SCHEDULE C-5 FEES AND COMMISSIONS 10/16/03 Marlin R. McCaleb, Esq. 4,500.00 attorney's fees. TOTAL FEES AND COMMISSIONS .......................... 4,500.00 SCHEDULE C-6 FAMILY EXEMPTION 07/10/03 Mary L. Lear - family 3,500.00 exemption. TOTAL FAMILY EXEMPTION .............................. 3,500.00 TOTAL DISBURSEMENTS OF PRINCIPAL .................... 16,189.48 -4- SCHEDULE D DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Alex Michael Ruiz 07/10/03 Alex Michael Ruiz - specific 1,960.00 bequest of personalty per Item FIFTH of Will. Joyce L. Crossley 07/15/03 Joyce L. Crossley specific 5,350.00 bequest per Item SECOND of Will: cash ($5,000.00) and marble-top table ($350.00). Karen L. Chronister 07/20/03 Karen L. Chronister specific 5,000.00 bequest of cash per Item THIRD of Will. Mary L. Lear 01/25/03 Mary L. Lear - right to occupy 49,979.46 family home per Item SEVENTH of Will. 07/10/03 Mary L. Lear - specific 190.00 bequest of personalty per Item SIXTH of Will. 07/10/03 Mary L. Lear - distribution of 13,925.62 residue per Item EIGHTH of Will. 64,095.08 -5- Patricia Ruiz 07/10/03 Patricia Ruiz - specific 5,000.00 bequest of cash per Item FOURTH of Will. TOTAL DISTRIBUTIONS TO BENEFICIARIES ...... 81,405.08 -6- PRINCIPAL BALANCE ON HAND Current Value Fiduciary Acquisition # Units Description or as Noted Value House and lot 88,020.54* 88,020.54 88,020.54 88,020.54 *Remainder value, to be distributed upon the expiration of Mary L. Lear's Right to Occupy per Item SEVENTH of Will. -7- AFFIDAVIT MARY L. LEAR, Executrix under the Last Will and Testament of Charles E. Lear, Deceased, hereby declares that she has fully and faithfully discharged the duties of her office to date; that the foregoing accounting is true, correct and complete and fully discloses all significant transactions occurring during the accounting period; that the attached list or schedule (*) contains the names, addresses and amounts due unpaid creditors having given notice of their claims; that the attached list or schedule (**) contains the names and addresses of all persons int'erested in the distribution of the said Estate; that all taxes presently due from the Estate have been paid; that more than four months have elapsed since the first complete advertisement of the granting of letters in the Estate; and that the facts set forth in the foregoing Account are true and correct to the best of her knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S., Section 4904, relating to unsworn falsification to authorities. Date: January ~/, 2004 ~/~r ~. ~ yL'. Executrix *UNPAID CREDITORS: NONE **PERSONS INTERESTED IN ESTATE; 1. Joyce L. Crossley 2017 Yale Avenue Camp Hill, PA 17011 2. Karen L. Chronister 301 Meadow Court Glen Mills, PA 19342 3. Patricia Ruiz 604 Wilkes Drive Middletown, PA 17057 4. Alex Michael Ruiz 604 Wilkes Drive Middletown, PA 17057 5. Rachael Ruiz 604 Wilkes Drive Middletown, PA 17057 -8- COMMONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. ZSO60I INHERITANCE TAX HARRISBURG, PA 171Z8-0601 STATEHENT OF ACCOUNT .... ~,~ DATE OI-~G-~O0~ ~i~:~:;' ~i':¥~J~'~S ESTATE OF LEAR CHARLES L DATE OF DEATH 01-25-2005 FILE NUMBER 21 05-0159 MARLIN R MCCALEB ESQ '0~ FEB 13 P3:32 COUNTY CUMBERLAND ACN 101 M R MCCALEB LAN OFFC Aaount Remi~ed PO BOX 2`30 ~!~r~:.-!i' :~:'i ~ MECHANICSBURG PA ~beri~i~a Co., PA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701`3 NOTE: To insure proper credi~ ~o your account.' submi~ the upper portion of ~his form High your rex peymen~. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1607 EX AFP [01-03) ~## INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF LEAR CHARLES L F'rLE NO. 21 0,3-0159 ACN 101 DATE 01-26-Z00~ THI'S STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAHED ESTATE. SHONN BELO# TS A SUHHARY OF THE PR/NC/PAL TAX DUE,, APPLTCATTON OF ALL PAYMENTS.' THE CURRENT BALANCE.' AND., TF APpLTCABLE,, A PROJECTED TNTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... ~,7`39.87 PAYHENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 0~-25-Z00`3 CD00Zi9`3 2`36.99 5,000.00 01-07-Z00t REFUND .00 197.1Z- TOTAL TAX CRED'rT ~,739.87 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TF pA'rD AFTER TH/S DATE.' SEE REVERSE TOTAL DUE . O0 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TF TOTAL DUE ZS LESS THAN $1.' NO PAYMENT TS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND ECR): A refund of a tax credit, ahich ems nat requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications ara available at the Office of the Register of #ills, any of the Z$ Revenue District Offices or from the Department's Iq-hour ansaering service for forms ordering: 1-800-$6Z-ZO50; services for taxpayers aith special hearing and / or speaking needs: l-BOO-qq7-30ZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z8060I, Harrisburg, PA ITIZB-060I, phone (?L7) 787-6505. DISCOUNT: If any tax due is pald within three (3) calendar months after the decedant's death, a five percent £5Z) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the totaI of the tax and interest assessed, and not paid before January 18, I996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum caZcuZatad at a daiZy rate of .000166`. A11 taxes .hich became delinquent on and after January L, 1982 wilI bear interest at a rate which .iii vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for I982 through ZOO5 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ . 00056`8 1987 9Z . 00026`7 1999 7Z . 000192 198:5 16Z .0006`38 1988-1991 117, .000:501 ZOO0 67, .000219 198~ 112 .000301 1992 92 .00026`7 ZOO1 9Z .00026`7 1985 137. .000356 199:5-1996, 77. . O0019Z ZOOZ 6Z .O00lBq 1986 IOZ .000276` 1995-1998 97. .00026`7 2003 57. .000137 --Intarast is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUI4BER OF DAYS DELINQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER. RULE 6.12 Name of Decedent: CHARLES E. LEAR Date of Death: January 25, 2003 Will No.: 21-03-0159 Admin. No.: Pursuant to Rule 6.12 of the Supreme Cour~ Orphans' Court Rules, I report the followhag with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: Yes No X 2. If the answer is No, state when the personal representative reasonably believes that the administration willbe complete: upon death of Decedent-_'s surviving spouse, Mary L. Lear. 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes _ No [--] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes [-] No [--]' c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Cleric of the Orphans' Court and may be attached to th/s rep~. ~ ~_~/. /--) Date: December 6, 2004 Signature Marlin R. McCaleb Name 219 East Main Street Mechanicsburg, PA 17055 Address (717) 691 -7770 Telephone No. Personal Represepxafive Counsel for personal representative Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/01/2004 MCCALEB MARLIN R 219 E MAIN STREET MECHANICSBURG, PA 17055 RE: Estate of LEAR CHARLES E File Number: 2003-00159 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/25/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge --"p -----~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: l2/16/2005 MCCALEB MARLIN R 219 E MAIN STREET MECHANICSBURG, PA 17055 RE: Estate of LEAR CHARLES E File Number: 2003-00159 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. AS per the AMENDMENTS TO SUPREME COURT ORPHANS. COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 1/25/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, I/.4 V. L /J /~~ L7Wttt(f:-9j .Jda~dt4..~ GLENDA FARNER STRASB46bH REGISTER OF WILLS cc: File personal Representative(s) Judge ~~ ~ A~; _"./1~'''').. I~! "- C:$'.... ~\ ~~ -'~J ~ "T:) _.--!_."__.~~. _,_;t"~f\T~inJ_ ~.t:...r"l....,____:l___....,t1___...:::l .0_-.-,-,..!:!.-- ~~~~~!l:3I~.te.!L~ tv.!!. W'W lL1!.ll~ ti...YlL \\...?IULlL.ldllU>t;;;Ji" .Ila.ll..!.lU vUlULli.!.1.li.j1 STATUS REPORT TJ1.\JDER RULE 6.12 Name of Decedent: Charles E. Lear Date of Death: January 25, 2003 Estate No.: 21-03-0159 . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ni No 0 2. If the answt:r is Nu, state when the person:ll representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a fmal accou..-ri.t with the CoUi1:7 . Yes I!l No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes I:il No 0 Date: c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the ~?/'.UJ Co~urt. and may be attached to this report. tiz ~ Signature 12/21/05 ~:" o o Marlin R. McCaleb Name 219 East Main Street Mechanicsburg, PA 17055 Address ( J (.... ! 717/691-7770 T'elepho11e l'Jo. Ca.pacity: U PcrsGilal P,,-epreselLtati"ve o ConDse.l for persoTial represerltative ~t