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HomeMy WebLinkAbout10-07-11J 1505610105 REV-1500 EX (o2-ii) (FI) `? PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes °`°""T"`"'°`"`"`"°` PO BOX 28o6oi INHERITANCE TAX RETURN Counry~Code Year file Number Harrisbur , PA i'7i28-06oi RESIDENT DECEDENT ~ i ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 207-42-5624 01/08/2011 11 /12/1954 Decedent's Last Name Suffix Decedent's First Name BeaUlTlOnt i MI Curtis L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL INAPPROPRIATE OVALS BELOW REGISTER OF WILLS dD 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death O 4. Limited Estate O 4a. Future Interest Compromise (date of Prior to 12-13-82) death after 12-12-82) O 5. Federal Estate Tax Return Required ~ 6. Decedent Died Testate O 7. Decedent Maintained a Livin Trust 0 (Attach Copy of Will) (Attach Copy of Trust.) g 8. Total Number of Safe Deposit Boxes O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Eileen C. Finucane, ESq. Daytime Telephone Number (717) 263-2121 REGISTER OF WILLS USE ONLY , C7 First Line of Address ;. -,-, .~ .. _., Salzmann Hughes, P.C. _ -~~ ,F ' ~ ~~ .:_ ~ ~_ Second Line of Address > : ~t t 79 St. Paul Drive _, --. ~~ , _;~ -~~ - City or Post Office State ZIP COde DATE FILEIDJ .. hambersburg -~• ~ ~- PA ..17201 ~~ <:•> ~~ c., ,~ Correspondent's a-mail address: elleen salzmannhughes com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG E OF PERSON,~tE~OfJ.9t9gE FOj,FILING RETURN 128I~armingtofl toad, Cha~mbersburg, PA 17202 OF OTHER THAN REPRESENTATIVE ~_ ~a U ADDRESS 79 St. Paul Drive, Chambersburg, PA 17201 PLEASE USE ORIGINAL FORM ONLY L 1505610105 Side 1 1505610105 J ..,LUU' REV-1500 EX (FI) 1505610205 Decedent's Name: CUftIS i_. B@BUmOnt Decedent's Social Security Number RECAPITULATION 207-42-5624 1. Real Estate (Schedule A) ................ ............... . "'"'~~ 2. Stocks and Bonds (Schedule B) ....... "'~~ 1. 144,500.00 _. ............................ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... 2. 0.00 . 4. Mortgages and Notes Receivable (Schedule D) ..... . . , ... 3, 82,747.00 . . ..... . 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 4 0.00 ... 6. Jointly Owned Property (Schedule F) O Separate Billing Re uest 7 d I .... 5. 41, 398.06 q e . ... nter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) .. , , 6. 0.00 O Separate Billing Requested..... ... 7 8. Total Gross Assets (total Lines 1 through 7) ....... . 0.00 ... . .. . . .... . 9. Funeral Expenses and Administrative Costs (Schedule H). e. 268,645.06 i .... . ~~~~~~"" 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) "~ 9' 28,398.96 ............ 11. Total Deductions (total Lines 9 and 10) ........ ... 10. 246,840.33 ...................... 12. Net Value of Estate (Line 8 minus Line 11) ..... ... 11. 275,239.29 .... . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not be 12 -6, 594.23 en made (Schedule J) ................ . . . . . . . . 13 14. Net Value Subject to Tax (Line 12 minus Line 13) . _ 0.00 ...... . TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable 14 -6,594.23 at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable 15. at lineal rate X .0 17. Amount of Line 14 taxable 16. at sibling rate X .12 - - -- 18. Amount of Line 14 taxable 17. at collateral rate X .15 18., 19. TAX DUE ........... . ..... ....................................... .19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15D5610205 1505610205 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: Curtis L. Beaumont STREETADDRESS -- 1845 Ritner Highway c7rY --------_- _ _ - -- - - - Shippensburg Tax Payments and Credits 1. Tax Due (Page 2, Line 19) 2• Credits/Payments A. Prior Payments ___ _ __ ___ 5,000.00 B. Discount --- - -- 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. Ffle Number STATE PA ~ zfP___-- 17201 (1) 0.00 5,000.00 0.00 5,000.00 Total Credits (A + B) (2) (3) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred .......................................... No b. retain the right to designate who shall use the property transferred or its income ............................................ c. retain a reversionary interest ................................. d. receive the promise for life of either payments, benefits or cares ~~~~~~~~~~~~~~~' 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? ... 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? .............. ^ ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which ^ contains a beneficiary designation? ...................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETU RN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survivin souse is 3 percent [72 P.S. §9116 (a) (1.1) (i)], 9 P For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 ercent [72 P.S. §9116 (a) (1.1) (ii)j. 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, P For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1 . • The tax rate imposed on the net value of transfers to or for the use of the decedent s siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined], under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (11-08) j Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE Curtis L. Beaumont FILE NUMBER All real property owned solely or as a tenant in common must be reported at fair market value. fair market value ~ defined0as he 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 that is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM Attach a copy of the settlement sheet if the property has been sold, NUMBER Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE DESCRIPTION OF DEATH 1' 1845 Ritner Highway, Shippensburg, PA 17257 (residence), (1/2 interest as tenants in common) 82,500.00 2 26 South Queen St., Shippensburg, PA 17257 (rental), (1/2 interest as tenants in common) 62,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I $ 144,500.00 If more space is needed, insert additional sheets of the same size. REV-1504 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT wlHlt Vh Curtis L. Beaumont SCHEDULE C CLOSELY HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-halri ~„m,,..,~,,,..,__,___, . FILE NUMBER 21-11-0121 REV-1505 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~.,~~+~~ yr Curtis L. Beaumont SCNEDVLE C-1 CLOSELY HELD CORPORATE STOCK INFORMATION REPORT FILE NUMBER 1. Name of Corporation Pro Movin & Stora a Inc. 21-11-0121 Address 4351 Philadel hia Avenue State of Incorporation PA City Chambersburg Date of Incorporation 03/02/04 State PA Zip Code 17202 Total Number of Shareholders 1 2. Federal Employer I.D. Number 51-0506992 - Business Reporting Year 12/31 3. Type of Business TruCkin~ Product/Service 4. STOCK TYPE TOTAL NU REBM OF VotinglNon-Voting SHARES OUTSTANDING Common Preferred ~ N/A 100% 100% ~ $ ~$ Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the Cor oration? ... . p ............................ ~ Yes O No If yes, Position President Annual Salary $_ 59 000 ~~ Time Devoted to Business ° 6. Was the Corporation indebted to the decedent? 100% If yes, provide amount of indebtedness $ ' ' ' ' ~ ' ' ' ~ • ~ • • • ~ Yes 0 No 7• Was there life insurance payable to the corporation upon the death of the decedent? . If yes, Cash Surrender Value $ ~ • • • ^ Yes ®No Owner of the policy Net proceeds payable $_ 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? ^ Yes 7^ No If yes, ^ Transfer ^ Sale Transferee or Purchaser Number of Shares Attach a separate sheet for additional transfers and/or sales. Consideration Date 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? ....^ Yes ®No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? .............. . If yes, provide a copy of the agreement of sale, etc. • ~ ~ ~ • ' ' ' ' ' ' ' ' ' ~ ~ • • • • • ~ • ^ Yes p No 11. Was the corporation dissolved or liquidated after the decedent's death? . If yes, provide a breakdown of distributions received by the estate, induding dates and amounts rece ved. ®No 12. D~ sheeport the necessary infoemationoon a sepa~atel sheet,pnclud ngla Schedule C-1 or C-2 ^ Yes ®No for each interest. A. Detailed calculations used in the valuation of the decedent's stock. ' B. Complete copies of finandal statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete addresses and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. List of prindpal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those dedared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If mare space is needed, insert additional sheets of the same size) PAR VALUE NUMBER OF SHARES VALUE OF THE OWNED BY THE DECEDENT DECEDENT'S STOCK REV-1506 EX+ (g-00) ESTATE OF Curtis L. Beaumont COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~IEDIJLE C-Z PARTNERSHIP INFORMATION REPORT FILE NUMBER 21-11-0121 1. Name of Partnership Beaumnnf Holdin_as LLC Address 4 1 PhiladPlnhia Av n ~ Date Business Commenced 3/2/04 City Chambersbur Business Reporting Year 12/31 2. Federal Employer I.D. Number -___ State~_ Zip Code 17201 20-1371076 3. Type of Business Real Estate Investment Product/Service 4. Decedent was a ^ General ®Limited partner. If decedent was a limited partner, provide initial investment $ 5 PARTNER NAME PERCENT PERCENT OF INCOME OF OWNERSHIP BALANCE OF A. Curtis L. Beaumont CAPITAL ACCOUNT 50 B. 50 82, 747.00 C. D. 6. Value of the decedent's interest $ ~- 82 747.00 _ 7• Was the Partnership indebted to the decedent? ....... , ......................... ^ Yes ®No yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? If yes, Cash Surrender Value $ ~ • • • • ~ Yes ®No Owner of the policy Net proceeds payable $ 9. Did the decedent sell or transfer an interest in this partnership within one year prior to dea in two years if the date of death was prior to 12-31-82? ^ Yes Ia No If yes, ^ Transfer ^ Sale Percentage transferred/sold Transferee or Purchaser ------___ Date Attach a separate sheet for additional transfers and/or sales. Consideration $_ 10. Was there a written partnership agreement in effect at the time of the decedent's death? If yes, provide a copy of the ~ ... agreement. .. . Yes ^ No 11. Was the decedent's partnership interest sold? .................................... yes, provide a copy of the agreement of sale, etc. ... ^ Yes ~ No P p 12. Was the artnershi dissolved or liquidated after the d~cedent's death? , . . , , .. , If yes, provide a breakdown of di tri , . g s ~ No butions received b the estate, indudin dates and amounts re® ved 13. Was the decedent related to any of the partners? .. , , . .. , , . If yes, explain ^ Yes ®No 14. Did the partnership have an interest in other corporations or partnerships? .... . If yes, report the necessary infor ti ^ ma on on a separate sheet, including a Schedule C-1 or C- for eac ~nNerest. A. Detailed calculations used in the valuation of the decedent's partnership interest. • , / • B. Complete copies of finandal statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete addresses and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. REV-1508 EX+ (Ii-io) ~ : pennsyLvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC - . RESIDENTNDECEDENET rURN PERSONAL PROPERTY ESTATE OF: Curtis L. Beaumont FILE NUMBER: Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned w(th ri ht f 21-11-0121 g o survlvorshlp must be disclosed on Schedule ITEM F, NUMBER DESCRIPTION VALUE AT DATE 1. MST Bank (1/2 of $1,300.02) OF DEATH 2, PSECU Acct. No.: 0207 (1/2 of $2,911.85) 650.01 A. Regular Shares: $708.24 1,455.93 B. Christmas Shares: $7.45 C. Checking; $1,189.75 D. Money Market Shares: $1,006.41 3. PSECU Acct. No.: 9004 (1/2 of $6,777.54) A. Regular Shares: $23.28 3,388.77 B. Vacation Shares: $42.66 C. Christmas Shares: $24.97 D. Checking: $6,599.27 E. Money Market Shares: $87.36 4. PSECU Acct. No.: 9801 (112 of $2,395.11) A. Regular Shares: $1,006.05 1,197.56 B. Checking: $1,389.06 5. Orrstown Bank (1l2 of $971.58) 6. 1999 Ford F-250 485.79 7. 2010 Chevy Silverado . 9,720.00 8. 1993 stock trailer 23,500.00 1,000.00 TOTAL (Also enter on Line 5, Recapitulation) $ I 41,398.06 If more space is needed, use additional sheets of paper of the s REV-1511 EX+ (10-09) ji1 Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT CJIAIE OF Curtis L. Beaumont ITEM NUMBER SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Decedent's debts must be reported on Schedule I. FILE NUMBER 21-11-0121 A, FUNERAL EXPENSES: AMOUNT 1' Dugan Funeral Home and Crematory, Inc. 2. Lot & Deed; Dugan Funeral Home and Crematory, Inc. 10,640.90 1,400.00 B. ADMINISTRATIVE COSTS; 1• Personal Representative Commissions: Name(s) of Personal Representative(s) -____ Street Address City _ _ State ZIP ____ _ _ Year(s) Commission Paid: Z Attorney Fees: 13,805.15 3~ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation,) Claimant Street Address City ------- --- ----- State ZIP --------- Relationship of Claimant to Decedent 4, Probate Fees: 390.50 5 Accountant Fees: 300.00 6, Tax Return Preparer Fees; ~~ Salzmann Hughes: reimbursement for Franklin Co. Legal Journal advertising fee B Salzmann Hughes: reimbrusement for additional Register of Wills fee to file Will 80.00 9• Salzmann Hughes: reimbursement for Public Opinion advertising fee 15.00 ~ o~ Salzmann Hughes: reimbursement for Cumberland Law Journal advertising fee 262.39 ~ ~ • Salzmann Hughes: reimbursement for The Sentinel advertising fee 75.00 12~ Breen appraisal (residence) 230.02 300.00 TOTAL (Also enter on Line 9, Recapitulation) If ~ Se2 ~)C{- 'pO.gQ. more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) jib Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Curtis L. Beaumont ITEM NUMBER _ A• FUNERAL EXPENSES: 1. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Decedent's debts must be reported on Schedule I, FILE NUMBER 21-11-0121 B. ADMINISTRATIVE COSTS; 1. Personal Representative Commissions: Name(s) of Personal Representative s Street Address ------------------- City ------- ------- - State -- ZIP Year(s) Commission Paid: Z• Attorney Fees: 3~ Family Exemption; (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City - --- -- -----.------ --- - -- State ZIP ---- -- - -- Relationship of Claimant to Decedent 4, Probate Fees; S• Accountant Fees: 6 Tax Return Preparer Fees: 7. Shetron Auction & Equipment, LLC (equipment & vehicle appraisal) TOTAL (Also enter on Line 9, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. 900.00 28,398.96 REV-1517_EX+ (12-08) ~'~i Pennsylvania e.1~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS Curtis L. Beaumont FILE NUMBER Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbu0rsed medical expenses, ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1' M&T Bank Mortgage (112 of $232,060.48) 116, 030.24 2. M&T Bank Line of Credit (1/2 of $3,676.81) 1,838.41 3. Chevy Silverado-Lender: State Farm 23,209.23 4. Medical Bills 665.64 A. Hershey Medical Center: $388.00 B. Johns Hopkins University: $277.64 5. 2011 County Real Estate Property Taxes a. 26 South Queen Street (1/2 of $712.08) 356.04 b. 1845 Ritner Highway (112 of $1,105.53) 552.77 6. Tenant Security Deposit (PSECU Acct. No.: 9801) 1,000.00 7. Note owed to Pro-Moving and Storage, Inc. 103,188.00 TOTAL (Also enter on Line 10, Recapitulation) I $ 246,840.33 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) Pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Curtis L. Beaumont NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).) 1• Deborah Beaumont unmarried partner 100 /o 0 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE, II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I$ If more space is needed, use additional sheets of paper of the same size. ALZMAN N 79 St. Paul Dri~~c • Chambcrsburg, PA • 17201 • (7t7) 263-2121 • Fax: (717) 263-0663 354 Alexander Spring Road • Suite 1 • Carlisle, PA • 17015 • (717) 249-6333 • Fax: (717) 249-7334 239 B E. Main St. • Waynesboro, P.A • 17268 • (717) 762-3170 • Fax: (717) 762-0988 GH ~~ ~ ~~~• 105 N. Front St, • Suite 401 • Harrisburg, PA • 17101 • (717) 234-6700 • Fax: (717) 249-7334 Attorneys at Law •,i,~ tip: ~:~, ~~ .,~ ~:;~~.~~.~.r~iu:~ "Please reply to Chambersburg Office October 6, 201.1 PA Department of Revenue Bureau of Individual Taxes P.O. Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Curtis L. Beaumont Estate No.: 21-11-0121 To Whom It May Concern: Enclosed is an original Inheritance Tax Return for the above-referenced Estate, together with the calculations to support the business valuation of Decedent's interest in the business known as Pro Moving and Storage, Inc. In 2010, the Decedent was diagnosed with leukemia and as the valuation shows, his income decreased rapidly. The Decedent also had aone-half interest in the business known as Beaumont Holdings, LLC. As information, the sole asset held by Beaumont Holdings, LLC, was real estate located 4351 Philadelphia Avenue, Chambersburg, Pennsylvania, and is identified on Schedule C and C-2. This property has been sold, and a copy of the HUD Settlement Statement and Deed are attached. Also attached are four (4) years of the tax returns for these business enterprises. Should you have any questions or require additional information, please contact me or my paralegal, Brittany, at (717) 263-2121. Thank you. Very truly yours, SALZMANN HUGHES, P.C. By: ~~~-~ :.~ Eileen C. Finucane, Esq. Enclosures Concentratin~* in l~;nvironmcntal, l.a~~d Use, Munici al, Real Estate, Cur orate, Estate Plannim* and Administration and General Civtl ah ~• ATTORNEYS G. Bryan Salzmann, Esq. James D. Hughes, Esq. Adam R. Schellhase, Esq. Scott T. ~1'yland, Esy. Charles E. Zaleski, Esq. Kurt E. Williams, Esq. Samuel E. Wiser, Esq. Stephen E. Patterson, Esq. Thomas J. Finucane, Esy. Eileen C. Finucane, Esy. Nancy II. Meyers, Esy. Patricia R. Brown, Esq. Ann E DePaulis, Esq. William W. Thompson, Esq Rebecca R.Ilughes,Esq. Susann B. Morrison, Esq. Laura Rebecca Ables, Esq. David FI. Martineau, Esq. George E Douglas, III, Esq. E. Lee Stinnett II, Esy. Titlany M. Cartwright, Esq. _ ,_ Extremely Urgent Call 1-800-PICK-UPS®(1-800-742-5817) or visit UPS.com°. UPS CampusShip: Shipxrient Label ~ FOR UPS SHIPPING ONLY w O d a G/1 ri 0 a ~~ 2 N = (h N = A ] Nz.~~ ~"~Qiv N ~ 0. F~~~ m~v~~U ._~ a ~ N w N o M x~ M ~ ~ W ~ 0 ~ Q' a W~ W ~z oa ..Qw~z~ oz"'~~ 00 Q,'Ca7U~~ M _ ~ _ ~ ~_ a •~• s •O ~r~ 1~ M M O O~ N U 0 ~~ A~ ~~ w 1~ z