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HomeMy WebLinkAbout01-18-12 (3)1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PoBOx2aosol INHERITANCE TAX RETURN 2 1 1 1 0 5 2 4 Hamsbura PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 3 9 8 3 0 2 7 9 0 0 4 2 1 2 0 1 1 0 9 0 7 1 9 3 2 Decedent's Last Name Suffix Decedent's First Nanne MI STEEL E HARRI E T S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Names MI N / A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ '.i. Federal Estate Tax Return Required death after 12-12-82) 1 ^X 6. Decedent Died Testate ^X 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number DEAN A WEI DN ER ESOUI RE 71 7 2~4 41'82--- _ ~ -- ,..~ , Firm Name (If Applicable) REGISTER OF WtL~„S USE ONLY ~ WI X WE N G E R & WEI DNER ; , ~-.- `~ First line of address _.. 5 0 8 NORTH SE COND STREET - - -a I Second line of address ~ ; : , [- ,~ PO BOX 84 5 IIATC CII CIl ~ City or Post Office HARRI S B U R G State ZIP Code P A 1 7 1 0 8 Correspondent's a-mail address: DW EI DNER ~ WW W PALAW.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. Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS SEE ATTACHED SIGNATURE ~DF_PREPAFiET~ O~Tb1 THgf~REPRESENTATIVE ~ DATE WIX WENGER & WEIDNER, PO BOX 845 HARRISBURG PA 17108 PLEASE USE ORIGINAL FORM ONLY 1505607121 Side 1 :1505607121 J ESTATE OF F#ARRIET S. STEELE SSN 398-30-2790 Date of Death: April 21, 2011 File No. 21-11-0524 Under penalties of perjury, we declare that we have examined this return, including accompanying schedules and statements, and to the best of our knowledge and belief, it is true, correct, and complete. ~~~ a Dougla M. Si son, Co ecutor 332 Na oleon treet Baton Route LA 70802 ,.~ Alan B son, Co-Executor 42 verFord Road Wynnewood, PA 19096 Dated: January ~~ , 2012 1505607221 REV-1500 EX Dec:edent's Social Security Number Decederit'sName: HARRIET S. STEELS 3 9 8 3 0 2 7 9 0 RECAPITULATION 1. Real estate (Schedule A) 1 9 0 0 0 0. 0 0 ........................................ 1. 2. Stocks and Bonds (Schedule B) .................................. 2• • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) .................. .... .. 4. 5 3 7 4 8. 6 2 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . .... .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . .... .. 6. 0 • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 7 5 7 2 6 $ 4 0 {Schecule G) ^ Separate Billing Requested . .... .. 7. • 8. Total Gross Assets (total Lines 1-7) ..................... .... .. 8. 1 0 0 1 0 1 2. 0 2 4 5 3 8 9 2 8 9. Funeral Expenses & Administrative Costs (Schedule H) .......... .... .. 9. , 1 8 9 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...... .... .. 10. • 11. Total Deductions (total Lines 9 & 10) ..................... .... .. 11. 4 5 5 7 8. 2 8 12. Net Value of Estate (Line 8 minus Line 11) ................... .... .. 12. 9 5 5 4 3 3. 7 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............ .... .. 13. 9 5 5 4 3 3 7 4 14. Net Value Subject to Tax (Line 12 minus Line 13) ............ .... .. 14. . TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfE!rs under Sec. 9116 0 0 0 15 0. 0 0 . (a)(1.2) x.o _ . 16. Amount of Line 14 taxable 8 5 5 4 3 3 7 4 4 2 9 9 4. 5 2 . at lineal rate X .045 16. 17. Amount of Line 14 taxable 0 (~ 0 0 0 0 at sibling rate X .12 1 ~. • 18. Amount of Line 14 taxable 0 0 0 0. O Q at collateral rate X .15 18 19. Tax Due ................................................19. 20. FILL IiN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505607221 Side 2 4 2 9 9 4. 5 2 1505607221 J REV-1500 EX Page 3 rloc~aripnt's Cmm~lratp Oddress~ File Number 21 11 0524 DECEDENTS NAME HARRIET S. STEELE STREET ADDRESS 3610 LOGAN STRIEET UNIT 1 B CITY CAMP HILL STATE PA ZIP 17011 Tax Payments and Credits: t~ Tax Due (Page 2 Line 19) (1) 42,994.52 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 35,500.00 C. Discount 1,868.37 Total Credits (A + B + G) (2) 37,368.37 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E:) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill inn oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is clreater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) 5,626.15 {5A) B. Enter the total of (Line 5 + 5A. This is the BALANCE DUE. (5B) 5,626.15 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ................................................................ i i f d o ...... ^ ^ ^X ncome; ......................... perty trans erre or ts b. retain the right to designate who shall use the pr ...... ^ 0 c. retain a reversionary interest: or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................. " " ...... ^ ^ 0 or payable upon death bank account or security at his or her death? ... intrust for 3. Did decedent own an ...... 4. Died decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................ ...... ~ ^ IF THE ANSWER TCI ANY OF THE ASOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or <after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfereo a surviving spouse from tax, and the statutory requirr;ments 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 childtwenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child'is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER HARRIET S. STEELE 21 11 0524 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as tfie 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 ro which is'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. REAL ESTATE SIfiUATE AT 3610 LOGAN STREET UNIT 1 B, CAMP HILL, 190,000.00 HAMPDEN TOWNSHIP, PENNSYLVANIA, BEING TAX PARCEL NO. 10-21-0275-029A-U B00100 SETTLEMENT STATEMENT ATTACHED TOTAL (Also enter on line 1, Recapitulation) ~ $ 190,000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE Ep ~+/~ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, St MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRIET S. STEE:LE 21 11 0524 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly~owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION _ OF DEATH 1. METRO BANK CHECKING ACCOUNT XXXX226 4,881.25 DOD BALANCE: $4,881.25 VALUATION LETTER ATTACHED 2. ARl-WORK 21,320.00 APPRAISAL ATTACHED (INCLUDES TWO PIECES IDENTIFIED ON SAFE DEPOSIT INVENTORY -- "20 EASY PIECES 1983" and "UN MOMENT DANS LA VILLE") 3. JEV'JELRY" APPRAISAL ATTACHED (INCLUDES LADY'S DIAMOND AND SAPPHIRh_ RING IDENTIFIED ON SAFE DEPOSIT INVENTORY) 4. ORDINARY HOUSEHOLD GOODS AND FURNISHINGS 5. 12010 FEDERAL TAX REFUND 6. 12010 PA STATE TAX REFUND 7. 1998 MERCEDES-BENZ E CLASS E320 SEDAN 4D KIELLEY BLUE BOOK VALUATION ATTACHED 8. TA)( AND MISCELLANEOUS CREDITS RECEIVED AT CLOSING OF RESIDENCE S'~EE SETTLEMENT STATEMENT ATTACHED 9. SEC V. BANK OF AMERICA SHAREHOLDERS LAWSUIT SETTLEMENT CHECK 10. DONEGAL INSURANCE GROUP -HOMEOWNERS INSURANCE PREMIUM REFUND " The safe deposit box inventory included appraisals for 14k white gold stud earrings and a 7.5mm pearl necklace. These items could not be located arrlong the decedent's possessions. 17,033.48 600.00 727.00 63.00 6,875.00 2,006.06 45.83 197.00 TOTAL (Also enter on line 5, Recapitulation) I $ ~~ 7dR R9 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) ~ SCHEDULE G INTER-VIVOS TRANSFERS & COMMNHER TANCE TAX RNETURNANIA MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRIET S. STEELE 21 11 0524 This s+~iedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the 13EV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY IPICLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. DECEDENT CREATED A REVOCABLE TRUST DATED 610,238.26 1C10. 610,238.26 APRIL 16, 2004 (AMENDED JUNE 22, 2004) AND TRANSFERRED TO THE TRUST THE FOLLOWING ASSETS: JANNEY MONTGOMERY SCOTT LLC ACCOUNT NO. 4299-5271 DOD VALUE: $609,663.54; ACCRUED DIV: $574.72 2. JANNEY MONTGOMERY SCOTT LLC IRA 147,025.14 100. 147,025.14 ACCOUNT NO. 7921-0999 BENES: DOULGAS SI'MPSON/ALAN SIMPSON (50/50) DOD VALUE: $146,629.64; ACCRUED DIV: $385.50 ASSET ITEMIZATIONSNALUATIONS ATTACHED TOTAL (Also enter on line 7 Recapitulation) ~ $ 757,263.40 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRIET S. STEELE 21 11 0524 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. AUIER CREMATION SERVICES OF PA, HARRISBURG, PA 2,063.00 2. WEST SHORE COUNTRY CLUB, CAMP HILL, PA (FUNERAL BRUCH) 1,500.00 B. 1 2. 3. 4. ADMINISTRATIVE C05TS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: A~ttomeyFees WIX WENGER & WEIDNER (ESTIMATED) 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 F'robateFees CUMBERLAND COUNTY REGISTER OF WILLS 5 Accountant's Fees 6. Tax Return Preparer's Fees 9,000.00 377.50 7. CUMBERLAND LAW JOURNAL (ADVERTISING) 75.00 8. THE SENTINEL (ADVERTISING) 303.91 9. P~IETRO BANK -CHECKS 140.00 10. ALAN SIMPSON -REIMBURSEMENT FOR MISC EXPENSES 425.00 11. CLOSING COSTS FOR SALE OF RESIDENCE -SETTLEMENT SHEET ATTACHED 23,010.21 12. HOME REPAIRS AND CARRYING COSTS 2,635.00 13. NORTH AMEPiICAN VAN LINES (MOVING COST) 1,650.70 14. EEILEEN B. PACKER (PACKING/MOVING FEES) 373.96 15. .IANNEY --TRUST ACCOUNT VALUATION FEE 50.00 16. CORDIER AUCTIONS AND ANTIQUES -ART APPRAISAL 285.00 17. I'A GEM LAB (JEW ELRY APPRAISALS) 3,500.00 TOTAL (Also enter on line !~, Recapitulation) $ 45.389.28 State Zip (If more space is needed, insert additional sheets of the same size) REV-1512 EX+(12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER HARRIET S. STEELE 21 11 0524 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. LIFELINE SYSTEM (MEDICAL} 29.12 2. APP&L ELECTRIC {UTILITY) TOTAL (Also enter on line 10, Recapitulation) I $ (It more space is needed, insert additional sheets of the same size) 159.88 REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF' PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DE',CEDENT ESTATE OF FILE NUMBER HARRIET S. STEEILE 21 11 0524 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outri ht spousal distributions, and transfers under Sec. 9116 (a~ (1.2)] 1. DOUGLAS M. SIMPSON Lineal 96,426.81 332 NAPOLEON STREET BATON ROUGE, LA 70802 2. ALAN B. SIMPSON Lineal 96,426.81 429 HAVERFORD ROAD WYNNEWOOD, PA 19096 3. HARRIET S. STEELE REVOCABLE TRUST Lineal 762,580.12 429 HAVERFORD ROAD WYNNEWOOD, PA 19096 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 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, insert additional sheets of the same size) ESTATE OF HARRIET S. STEELE SSN 398-30-2790 Date of Death: April 21, 2011 File No. 21-11-0524 ATTACHMENTS • Last Will and Testament of Harriet S. Steele • Harriet S. Steele Revocable Trust Agreement • First Amendment to the Harriet S. Steele Revocable Trust Agreement • Safe Deposit Box Inventory form • Settlement Statement for sale of 3610 Logan Court #1-B, Cramp Hill, PA • Metro Bank Checking Account Valuation Letter • Cordier Antiques & Fine Art -Artwork Appraisal • Pennsylvania Gem Laboratory -Jewelry Appraisal • Kelley Blue Book statement for 1998 Mercedes • Janney Montgomery Scott Itemization and Valuation Report for assets held by the Harriet S. Steele Revocable Trust • Janney Montgomery Scott Itemization and Valuation Report for IRA assets held by decedent COPIES OF INVOICES FOR FUNERAL AND ADMINISTRATIVE EXPENSES HAVE NOT BEEN ATTACHED, BUT ARE ON FILE AT THE LAW OFFICES OF WIX, WENGER & WEIDNER AND ARE AVAILABLE FOR INSPECTION UPON REQUEST. ~' i~ LAST WILL AND TESTAMENT OF HARRIET S. STEELE I, Harriet S. Steele, of Camp Hill, Cumberland County, Pennsylvania, which I hereby, declare to be my domicile, make this Will, hereby revoking all my former Wills and Codicils. Article One Specific Bequest of Tangible Personal Property §1.1 I may have placed with this Will or otherwise made known to my Executor a separate writing giving certain items of personal-property to certain individuals. It is my intention that such items shall pass to such individuals to be distributed by my Executor in accordance with such writing. In the absence of such writing, or to the extent it is incomplete or ineffective, then all my household furniture and furnishings, automobiles, books, pictures, jewelry, china, linen, silverware, wearing apparel, and all other like articles of household or personal use and adornment shall be distributed to my children, Douglas M. Simpson of New Orleans, Louisiana, and Alan B. Simpson of Wynnewood, Pennsylvania, per sfirpes, to be divided between them in as nearly equal shares as practicable, as they may agree. If they are unable to agree, my Executor shall make such decision as to distribution. §1.2 To the extent possible, I bequeath any policies of insurance covering specific items of my tangible personal property to the beneficiary entitled to the specific item of property. §1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid as an administrative expense~of my estate. Article Two Residual Estate §2.1 All the rest, residue, and remainder of my estate, wherever situated, I give, devise, and bequeath to the then acting trustee under the HARRIET S. STEELE REVOCABLE T{~UST AGREEMENT dated April 16, 2004, established by me, as Grantor, and Harriet S. Steele, as Trustee, as amended. from time to time (the "Trust Page 1 of 8 Agreement), which Trust Agreement is presently in existence and in full force and effect, to be held, administered, and distributed in accordance with the provisions of said Trust Agreement, as the same may be hereafter amended in writing. §2.2 In the event the Trust Agreement set forth in Section 2.1 above is not in existence or-found to be invalid or ineffective, I give, devise, and bequeath all the rest, residue, and remainder of my property, real, personal, and mixed, to the then acting trustee under the aforementioned Trust Agreement, to be held by such trustee in trust on the same terms and conditions as those specified in such trust as the same existed at the time of execution of this Will or the last codicil thereto. I direct that no bond be required of said trustee, or successor trustee, in such instance. Article Three Appointment of Fiduciaries §3.1 I hereby nominate, constitute and appoint my sons, Douglas M. Simpson and Alan B. Simpson, to be Co-Executors of my Estate (herein collectively referred to as Executor' ). In the event of the death, resignation, refusal, or inability of either Douglas M. Simpson or Alan B. Simpson to serve as a Co-Executor, or, having qualified, is unable or unwilling to continue to act, the remaining party shall continue to serve as sole Executor, having the same powers and authority as if originally so appointed. My Executor, Trustee, and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. §3.2 I appoint the Executor then serving hereunder as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university and graduate education, and professional, vocational or technical training, without securing a court order. §3.3 If at the time of my death I am serving as a custodian of any Uniform Transfers to Minors Act or Uniform Gifts to Minors Act account and have the right to appoint my successor, I appoint my Executor as my successor. Article Four Power of Fiduciaries §4~.1 No fiduciary under this Will shall be required to post bond or other security for the faithful performance of the fiduciary's duties. Page 2 of 8 §4.2 Any. such fiduciary shall have the following powers, in addition to those given by law: §4.2.1 To invest in, accept and retain any real or personal property, including bonds, notes, money market funds, general and limited partnership interest, mortgages, and the stock of a corporate fiduciary or its holding company, .without restriction to legal investments; §4.2.2 To sell, exchange or partition either at public or private sale and upon such terms and conditions as my fiduciary may deem advantageous to my Estate or a trust, any or all real or personal estate or interest therein owned by the Estate or a trust severally or in conjunction with other persons or acquired after my death by my fiduciary and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust, and without obligation of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my fiduciary in my Will; §4.2.3 To enter into and execute agreements of sale and long-term leases and ground leases for any duration; to hold, subdivide, improve and develop real property; to continue, terminate or refuse to renew any existing leases, agreements, mortgages or other encumbrances; to settle, compromise, negotiate, arbitrate, litigate or otherwise dispose of disputes concerning real property without court approval; to form and enter into partnerships (general and limited) and corporations; and to vote interests or shares therein; §4.2.4 To mortgage, create a security interest in, pledge, or hypothecate; to exchange or lease (including lease for a period extending beyond the term of the trust created by this Will); or to license, publish or ot(~erwise dispose of any shares, notes, securities, real estate, minerals, literary and other trust property upon such terms, cash or credit, or both, as the fiduciary may deem advisable; §4.2.5 To make application for licenses and other documents to the proper local or state agencies, boards and bureaus';' §4.2.6 To employ agents, accountants, attorneys, property managers, appraisers, contractors, engineers, architects, surveyors, real estate consultants, brokers and assistants and to pay their fees and expenses, as the Executor may deem necessary or advisable to carry out the provisions of this Will; Page 3 of 8 r X4.2.7 To participate in any reorganization, consolidation, merger or dissolution of any partnership, or corporation, the stocks, bonds or other securities of which may be held at any time as part of the trust property, and to receive and continue to hold any property which may be allocated or distributed to the fiduciary by reason of participatian in any such reorganization, consolidation, merger or dissolution; §4.2.8 To vote any shares of stock which form a part of my Estate or a trust and to otherwise exercise all the powers incident to the ownership of such stock; §4.2.9 To assign to and hold in a trust an undivided portion of any asset; §4.2.10 To borrow money from any person, including any fiduciary acting hereunder or under the Trust Agreement if such loans are upon reasonable commercial terms, and to mortgage or pledge any real or personal property; X4.2.11 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass delivery; §4.2.12 To engage in litigation and to compromise, arbitrate or abandon claims without court approval; §4.2.13 To make distributions in cash, or in kind or partly in each, at current values, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; §4.2.14 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payments of such taxes, without obligation to adjust the distiibutive share of income or principal of any person affected thereby; §4.2.15 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631(a) of the Internal Revenue Code (which statutory exemption is presently $1,000,000.00), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which 1 did not make an allocation prior to my death; Page 4 of 8 §4.2.16 To disclaim in whole or in part any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and beneficiaries thereof; and §4.2.17 To merge any trust created hereunder w°rth any other trust or trusts created by me, under will or deed, if the terms of any such trust are substantially similar and are held for the primary benefit of the same pennons, and if such merger shall not cause an adverse income, estate or generation-skipping transfer tax consequence. Article Five Provision for Debts, Expenses and Taxes §5.1 My Executor shall pay all expenses of my last illness and funeral, costs of administration, including costs of safeguarding and delivering bequests and other proper charges against my estate. My Executor shall pay all taxes assessed by reason of my death (except that amount, if any, by which the. estate and inheritance taxes shall be increased as a result of inclusion of property which I may have a power of appointment shall be paid by the person holding or receiving the property), including interest and penalties thereof, from my residuary estate or, in the manner hereinafter provided, from the trust estate of the trust created under the Trust Agreement. Interest and penalties concerning any tax shall be paid and charged in the same manner as the tax. §5.2 I have directed the trustee under the Trust Agreement to pay to my Executor such amounts as my Executor shall request in writing as necessary or advisable to supplement my probate estate in order to pay in full all debts, bequests, funeral, and administrative expenses, federal and state income taxes, and any tax which may be imposed by reason of my death. I authorize my Executor to request such trustee to make all such payments to my Executor to the extent so requested by my Executor;- provided, however, that if any bonds issued by the United States which may be redeemed at par in payment of federal estate taxes, and any interest and penalties thereon due by reason of my death are held by such trustee, such trustee shall utilize such bonds for the payment of same, to the extent such bonds are redeemable for such payiment or to the extent of the par value and accrued interest on such bonds, whichever is lees, regardless of the sufficiency of other assets in my estate to pay the same. §5.3 My Executor shall make such elections under the tax laws as my Executor deems advisable, without regard to the relative interests of the beneficiaries. No adjustment!shall be made between principal and income or in the relative interests of the beneficiaries to compensate for the effect of elections under the tax laws made by my Executor or by the trustee under the Trust Agreement herein mentioned. Page 5 of 8 Article Six Miscellaneous Provisions §'6.1 As used in this Will, the terms "Internal Revenue Code" and the "Code:" shall mean the Intemal Revenue Code of 1986, as amended from time to time, or the corresponding provisions of subsequent law. §6.2 If any beneficiary under this Will and I die under such circumstances that it is impossible to determine which of us survived, or if any such beneficiary shall fail to survive me for ninety (90) days, it shall be conclusively presumed and this Will .shall !be construed as if such beneficiary predeceased me. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 16`h day of April, 2004. ~~ :..~ Harriet S. Steele Signed sealed, published and .declared by the above-named Testator, Harriet S. Steele, as and for her last Will, in the presence of us and each of us, who at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto and the day and year last above written. .r!~~ ~2.'G~~ Residing at ~ ~B SP~,~'9~ r ~~ ~"[ ,~ • ~~ Residing at ~ ~ I ~~ I~ ~"~ ~~ ~, Q Residing U/ Page 6 of 8 COMMONWEALTH OF PENNSYLVANIA COUNTY OFDAUPHIN SS I, Harriet S. Steele, the Testator whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Harriet S. Steele, the Testator, this 16'h day of April, 2004. ..---• Harriet S. Steele, Testator A e, .. ~. 11 1! I~ No'ta~fy Publt`c My Commission Expires: nat~ a. ov °~ sat City of HarrisbDa~°~' P06Bc My Commission Bxpiros May 12004 Me~ber,P~ngYhrania oggyp~~s Page 7 of 8 COMMONWEALTH OF PENNSYLVANIA SS COUNITY OF DAUPHIN We, Z3 ,~/ ~ ~/,~t t~r~~~-~ ~\~~ (~ . ff.`s,, , and ,the witnesses whose names are signed to the attached or regoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as her Last Will; that each subscribing witness, in the hearing and sight of the Testator, signed the Will as a witness; and that to the best of our knowledge, the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to bef a me by .~~~~ ~E7 ~ r~/L~-- . ~c~ and ~ ~ , witnesses, this 16'h day of April, 20 4. 7 Witness ~' Witness ~ ~~~~ itne s No Public My Commission Expires: F:\dbw\WiIIslHughey\Lee - Will.doc Notarial Seal Denise B• w, Notary Public City of Iisaieburg, Dauphin County MY Commieelon Expires May 1. 2004 Member, Pennsylvanlapeeoc~atbnotNol~lea Page 8 of 8 REVOCABLE TRUST AGREEMENT THIS REVOCABLE TRUST AGREEMENT is executed this 16th day of April, 2004, between Harriet S. Steele of Camp Hill, Cumberland County, Pennsylvania (hereinafter referred to in the first person or sometimes called "Settlor"), and Harriet S. Steele or her successor ("Trustee"). FUNDING OF TRUST FIRST: Settlor hereby establishes with Trustee a Trust to consist of the property described in Schedule "A" annexed hereto and such additions as may from time to time be made, to be held pursuant to the terms of this Agreement. DISPOSITIVE PROVISIONS SECOND: My Trustee shall hold the aforesaid assets and shall collect and hold the dividends, interest, and other proceeds of said assets and any other property added to this trust IN TRUST as follows: 1. Lifetime Trust. If property is added to this trust during my lifetime, it shall be kept, invested, and managed as a separate trust. As much of the net income and the principal as I may from time to time request in writing, or as my Trustee may from time to time think desirable for me or any of my dependents' welfare, comfort, or support, either shall be paid to me or shall be applied directly for those purposes. Any net income not so paid or applied shall from time to time be added to the principal. All funds held at my death shall be distributed in accordance with the provisions that follow. 2. Upon my death, my Trustee shall distribute the then assets of this Trust as follows: (a) Forty percent (40%) to my son, Douglas M. Simpson, to be distributed to my son outright, or to his issue„ per stirpes, to be held in trust pursuant to Paragraph THIRD hereof; (b) Twenty percent (20%) to my son, Alan B. Simpson, to be distributed to my son outright. (c) Ten percent (10%) to my Trustee, hereinafter named, to be held IN TRUST NEVERTHELESS for the benefit of my grandson, Alexander J. Simpson, to be administered in accordance with the terms and conditions of the Trust for Grandchildren set forth in Paragraph THIRD hereof. Page 1 of 10 (d) Ten percent (10%) to my Trustee, to be held IN TRUST NEVERTHELESS for the benefit of my granddaughter, Morgan P. Simpson, to be administered in accordance with the terms and conditions of the Trust for Grandchildren set forth in Paragraph THIRD hereof. (e) Twenty percent. (20%) to my Trustee, hereinafter named, to be held IN TRUST NEVERTHELESS for the benefit of my granddaughter, Erin A. Simpson, to be administered in accordance with the terms and conditions of the Trust for Erin A. Simpson set forth in Paragraph FOURTH hereof. (f) tf either my son Douglas M. Simpson or my son Alan B. Simpson, or both of them, fail(s) to survive me, and Douglas M. Simpson does not have surviving issue, the share(s) to be distributed to such predeceased son(s) shall be distributed to the other beneficiaries, pro rata. If any grandchild who is a beneficiary hereunder fails to survive me, the share(s) to be distributed to such predeceased grandchild shall be divided among all surviving beneficiaries other than my son, Douglas M. Simpson. TRUST FOR GRANDCHILDREN THIRD: In any trust established for a grandchild of mine pursuant to Paragraph SECOND, Item Nos. 2(c) and 2(d) above, my Trustee shall divide the initial principal amount into as many equal shares as there are then living grandchildren of mine and shall hold each such share as a separate trust fund for the benefit of each then living grandchild of mine, as follows: (a) In each trust thus established for a grandchild of mine, the Trustee shall have, hold, manage, invest and reinvest the principal thereof and shall pay for the benefit of such grandchild so much of the net income and principal of said trust as the Trustee, in the Trustee's sole discretion,-shall deem necessary and appropriate for the beneficiary's high school, vocational, college, university, and post- graduate education. In addition, the Trustee shall from time to time pay to or for the benefit of such grandchild as much of the principal of such share as the Trustee, in its discretion, may consider desirable to assist such grandchild in purchasing a home or in starting a business or professional career, after considering all resources available to such grandchild, the size of such grandchild's trust share, the probable future needs of the grandchild, the soundness of the purchase or business venture as to which such grandchild is requesting assistance, and all other relevant circumstances at the time of determination. Any Page 2 of 10 undistributed income shall be accumulated. Upon such grandchild's attaining the age of twenty-one (21) years, he or she shall be paid directly the net income of the trust, not Less frequently than quarterly, to or for the benefit of that child. Upon such grandchild's-attaining the age of twenty-two (22} years, he or she shall, upon written request, be paid one-third (1/3) of the then assets of the trust. Upon such grandchild's attaining the age of thirty (30} years, he or she shall, upon written request, be paid one- half (1 /2) of the then assets of the trust. Upon such grandchild's attaining the age of thirty-five (35) years, he or she shall, upon written request, be paid the remaining assets of the trust. If, at the establishment of the trust, said grandchild has already attained an age at which he or she would have been entitled to one or more distributions of assets, as above provided, the portion(s) that would have been distributed at such prior age(s) shall be paid to such grandchild upon such grandchild's written request. Should such grandchild of mine die before final distribution of the assets of said trust, the provisions of subparagraph (b) below shall control. (b) If a trust beneficiary shall die before final distribution of the trust assets to which the beneficiary would otherwise be entitled, said assets shall be divided into as many equal shares as there are then living children of said deceased beneficiary, and are to be distributed to said living children under the same terms and conditions as set forth herein. If a benefciary dies before final distribution of the trust assets to which the beneficiary would otherwise be entitled and is not survived by living children, then the Trustee shall divide said assets into as many equal shares are there are then existing trusts created under this Trust for Grandchildren, and one such share shall be added to each such then existing trust. Provided, that if any of said trusts herein created has previously been terminated by payment of all of its principal to its beneficiaries, said beneficiaries who received payment of the principal of that trust shall collectively be considered an "existing trust" for the purposes of this subparagraph (b), and one such equal share shall be paid directly to~ each beneficiary in the same proportion by which he or she received the principal of the trust or, if deceased, to his or her issue, per sfirpes. If, at the time of termination described in this subparagraph (b) there is no then existing trust, or if at any time before final distribution of assets under this Trust for Grandchildren none of the beneficiaries herein is living, the trust shall terminate, then all of my property, real, personal and mixed, not disposed of by the preceding portions of this Trust shall be placed into the Trust for Erin A. Simpson and distributed in accordance with the terms and provisions set forth therein. In the event Erin A. Simpson is deceased, then the trust Page 3 of 10 assets shall be distributed as if I had then died intestate, a resident of the Commonwealth of Pennsylvania. TRUST FOR ERIN A. SIMPSON FOURTH: In any trust established for Erin A. Simpson pursuant to Paragraph SECOND, Item No. 2(d) of this Trust, my Trustee shall: (a) During the lifetime of Erin A. Simpson, to the extent that benefits are not made available to her for other than basic living expenses, including food and shelter, my Trustee, in his absolute discretion, may distribute from income and principal to or for the benefit of my said beneficiary for her needs other than basic support. For the purposes of this provision, non-support purchases include, but are not limited to: dental care; unreimbursable medical expenses, including plastic and reconstructive surgery, diagnostic work and treatment, rehabilitative training and experimental medical services; the differential in cost between shelter for a shared and private group home or room; supplemental nursing care; recreation, cultural experiences, outings and travel, including payment for others to accompany my beneficiary; telephone and television, including cable television; reading and educational materials; exercise equipment; and unreimbursed therapy. My Trustee's discretion in making distributions authorized hereunder is absolute, full, and complete with regard to distributions from the trust estate, and shall be binding on all interested persons. If possible, my Trustee shall make distributions directly to the service provider and not to my beneficiary directly. (b) As this trust is specifically not intended to provide. basic support and maintenance needs for Erin A. Simpson, if she is unable to maintain and support herself from her own resources and sources of income, my Trustee shall seek such support from public sources. The trust has specifically not been created to supplant or replace public- assistance benefits. My Trustee should, therefore, seek entitlements that are available to members of the community who are experiencing disabilities that are substantially similar to those that my grandchild experiences. My Tnastee shall deny any request made by any agency or governmental entity requesting disbursement of trust funds to satisfy my beneficiary's support needs. (c) My Trustee shall take whatever legal steps may be necessary to .initiate or continue any public-assistance program for which my grandchild is or may become eligible. My Trustee shall bring such action in any court having jurisdiction over the matter, to secure a ruling or order that this trust is not available to my grandchild for support purposes. Any expenses of the Trustee, including Page 4 of 10 reasonable attorney fees, in connection with matters relating to determination of the eligibility of my said grandchild for public support, shall be a proper charge to the trust. (d) The Trustee shall exercise reasonable diligence; however, the Trustee shall not be liable for any acts or omissions done or performed in good faith. (e) The Trustee shall not be required to make an accounting to any public official except to the extent otherwise required by law. The Trustee shall, however, keep and maintain complete and open accounts of the trust principal and income and any expenditures from the trust. Anyone having an interest in the trust shall have a right to inspect the accounts at reasonable times and with reasonable notice to the Trustee. All discretion conferred on the Trustee shall be absolute and unlimited, and its exercise by the Trustee shall be conclusive and binding on all persons. (f) Upon the death of Erin A. Simpson, or if she predeceases me, then the Trust shall terminate and all of my property, real, personal and mixed, not disposed of by the preceding portions of this Will, shall be distributed to my then living grandchildren in equal shares, in accordance with the Trust for Grandchildren provisions set forth in Paragraph THIRD hereof. MINORS AND INCAPACITATED PERSONS FIFTH: Except as otherwise provided in Paragraphs SECOND, THIRD and F=OURTH, to which the provisions hereof shall not apply, if any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, Trustee shall hold such income and principal during minority or incapacity and shal- be entitled to apply such income and principal to the health, maintenance, support and education of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. Trustee shall be entitled to make direct application hereunder or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitated person, or to his guardian or to a custodian under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be paid and distributed to such person upon the termination of minority or incapacity. Page 5 of 10 PROTECTION OF BENEFICIARIES (SPENDTHRIFT PROVISION) SIXTH: No interest in income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. Provided, however, any beneficiary may assign any part or all of the beneficiary's interest in this Trust to any one or more of my descendants or thosE~ of the beneficiary. APPOINTMENT OF TRUSTEE SEVENTH: Upon my death, I hereby nominate, constitute and appoint my son, .Alan B. Simpson, to be Trustee of any trust established under this Revocable Trust Agreement. In the event of the death, resignation, refusal or inability of Alan B. Simpson to serve as Trustee, I nominate, constitute and appoint my daughter-in-law, Bernice Simpson, to serve as Trustee. In the event of the death, resignation, refusal or inability of Bernice Simpson to serve as Trustee, I nominate, constitute and appoint my son, Douglas Simpson, to serve as Trustee in her place. The last. surviving Trustee shall have the right to designate a successor Trustee, who shall be one of my nephews, Jeffrey C. Kirchhoff or Bruce Kirchhoff, or, if neither is able or willing to serve, then a corporate trustee. My Trustee shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. POWERS OF TRUSTEE EIGHTH: Trustee and his successors shall have the following powers in addition to those given by law to be exercised by him in his absolute discretion, which powers shall be applicable to all property held by him, including property held for minors or incapacitated persons, effective without the order of any court, and until actual distrilbution of all such property: (a) To retain any investments at discretion including stock of any corporate fiduciary hereunder, or of a holding company controlling it; (b) To invest and reinvest at discretion without the obligation to diversify and without restriction to so-called "legal investments", with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income beneficiary or beneficiaries, and in such common Trust, diversified, money market and mutual funds as my Trustee deems appropriate, including any such funds of any corporate fiduciary hereunder or any successor or affiliated corporation or a holding company controlling it; Page 6 of 10 (c) To sell, to grant options for the sale of, or otherwise to convert any real or personal property or interest therein, at public or private sale, for such prices, at such times, in such manner and on such terms as they may think proper, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof without liability of any purchaser to see to the application of the purchase money; (d) To borrow money and to secure its repayment by mortgage of real or personal property, pledge of investments ar otherwise, without liability on the part of the lenders to see to the application thereof; (e) To compromise claims by or against Settlor's estate or any Trust created by this Agreement; (g) To allocate and distribute different kinds or disproportionate shares of property or undivided interests in property among beneficiaries or Trusts, in cash or in kind, or partly in each; (h) To register investments in the name of a nominee or to hold the same unregistered in such form that they will pass by delivery; (i) To join in any recapitalization, merger, reorganization, or voting Trust plan affecting investments; to deposit securities under Agreement; to subscribe for stock and bond privileges; and generally to exercise all rights of security holders; (j) To manage, operate, repair, alter, or improve real estate or other property, and to lease real estate and other property on such terms and for such period as Trustee deems advisable even for more than five (5) years and beyond the duration of any Trust; (k) To receive from Settlor or from any other source any real or personal property as additions to this Trust by deed, will or in any other manner; (I) To combine, without prior court approval, any Trust herein with any other Trust with substantially similar provisions, although such other Trust may have been created by separate instruments and by different persons, and, if necessary to protect different future interests, to value the assets at the time of such combination and to record the proportionate interest of each separate Trust in the combined fund; provided however, that no such combination shall be permitted if the effect of such combination would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or more of such Trusts for a deduction for federal estate tax Page 7 of 10 purposes which would otherwise be allowable; or (3) to cause the loss of the exempt status of one or more of such Trusts from the imposition of the generation-skipping tax; (m) To terminate any trust created under this Trust Agreement whenever it becomes so small in relation to the costs of administration as to make continuing administration uneconomical. Upon termination, my Trustee shall distribute the principal and any accrued or undistributed net income to the income beneficiaries in proportion to their shares of the income. If no fixed amount of income is payable to specific beneficiaries, my Trustee shall distribute the principal and any accrued or undistributed net income in equal shares to those beneficiaries who would then be entitled to income payments from the trust. (n) To exercise any stock options which they may receive, including stock from any source as the Trustee may deem necessary for the exercise of such options; and to pledge assets as Trustee deems appropriate for this purpose; and (o) To do all other acts and things necessary and appropriate in the management, administration and distribution of this Trust. RESIGNATION OR REMOVAL OF TRUSTEE NINTH: Any Trustee may resign at any time without court approval by giving written notice to me or to my personal representatives. tf I am not living, written notices shall be given to my successor Trustee, or if there is no successor, to the beneficiaries then entitled to receive income or principal distributions under this Agreement, to their respective personal representatives, or if such beneficiaries then be minoirs, to the persons having the care or custody of them. TENTH: Settlor has the right to remove any Trustee appointed under this Agreement at any time with no requirement that the removed Trustee receive any reason for such termination. If Settlor is not living, any Trustee may be removed by a majority vote of the beneficiaries then entitled to receive income or principal distributions under this Revocable Trust Agreement or their personal representatives at any time for cause. PAYMENT OF DEATH TAXES ELEVENTH: Upon the death of a beneficiary, Trustee shall pay any and all estate, inheritance and other death taxes, together with interest and penalties assessed against his or her estate by reason of the inclusion for tax purposes of his Page 8 of 10 interE~st in this Trust, which taxes shall be paid by the Trustee out of the Trust estate held for his or her benefit. WAIVER OF BOND TWELFTH: No fiduciary serving hereunder shall be required to furnish bond in any jurisdiction, and if any bond is necessary, no surety shall be required. REVOCABLE TRUST THIRTEENTH: This Trust shall be revocable and Settlor has the right to alter, amend or revoke this Trust in any n'~anner whatsoever. PENNSYLVANIA LAW GOVERNS FOURTEENTH: Questions pertaining to the validity, construction and administration of the Trusts created under this instrument shall be determined in accordance with the laws of the Commonwealth of Pennsylvania. INTERCHANGEABILITY OF LANGUAGE FIFTEENTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; the feminine may be read to include the masculine and neutf:r; and the neuter may be read to include the masculine and feminine. HEADINGS SIXTEENTH: The headings used on the various paragraphs of this Agreement are included for convenience only and shall have no legal significance. SEVERABILITY SEVENTEENTH: Should any of the provisions of this Agreement be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this Agreement, and all invalid provisions shall be wholly disregarded in interpreting this Agreement. Page 9 of 10 .The parties have signed this Trust Agreement on the day and year above written. SignE~d, Sealed and Delivered in the presence of: WITI~~E S: SETTLOR: Harriet S. Steele WITRIE S: -~ ~e~, ~ TRUSTEE: Harriet S. Steele ALTE TC~ .~ t. rt.r F:\dbw\'Wills\SteelelRevocable Trust Agreement.doc Page 10 of 10 WITf~~ESS: pe-°2 S S'~ES~ E~E Fti~~ oN HA ~ G~-~~FN•R°p° OWN Zao~Q Na` ~i~ o C q11 ~g1 ,_ NE PPRO~R Of I~ ~cK 0 ... ~^jent BBn~ m~"~E s~ g M~b~on ...~-- ~, ~ ~m~nk n g88 ~s-~° ~ 6a• 0 3 6~? ~2 . 53 4 ~. `3~3oL ,:o ode FIRST AMENDMENT TO THE HARRIET S. STEELE REVOCABLE TRUST AGREEMENT This First Amendment to the Harriet S. Steele Revocable Trust Agreement is made this~2day of ~ , 2004, between Harriet S. Steele, the Settlor, and HarriE~t S. Steele, the stee. WHEREAS, the Settlor and the Trustee have entered into the Harriet S. Steele Living Trust dated April 16, 2004 (the "Trust Agreement"); WHEREAS, Paragraph THIRTEENTH of the Trust Agreement provides the Settlor the right to amend in any manner or revoke in whole or in part the Trust Agreement; and WHEREAS, the Settlor is desirous of modifying and amending the Trust Agreement and the Settlor is agreeable to the modifications and amendments contained herein; NOW, THEREFORE, it is agreed that the Trust Agreement is hereby amended as follows: Amendment to Paragraph SEVENTH. Paragraph SEVENTH of the Trust Agreement is hereby amended and restated as follows: SEVENTH: Upon my death, I hereby nominate, constitute and appoint my son, Alan B. Simpson, to be Trustee of any trust established under this Revocable Trust Agreement. In the event of the death, resignation, refusal or inability of Alan B. Simpson to serve as Trustee, I nominate, constitute and appoint my daughter-in-law, Bernice Simpson, to serve as Trustee. In the event of the death, resignation, refusal or inability of Bernice Simpson to serve as Trustee, I nominate, constitute and appoint my son, Douglas Simpson, to serve as Trustee in her place. In the event of the death, resignation, refusal or inability of Douglas Simpson to serve as Trustee, I nominate, constitute and appoint my nephews, Jeffrey C. Kirchhoff of Northfield, New Hampshire, and Bruce Kirchhoff of Highlands Ranch, Colorado, or the survivor of them, to serve as contingent Co- Trustees or Trustee, as the case may be. The last surviving Trustee as named above in this Will shall have the power to designate a successor corporate trustee which shall take effect in the event of the death, resignation, refusal or inability of the last living Trustee to serve. All references herein to the "Trustee" shall mean the originally appointed Trustee or the successor Trustee or Co- Trustees, as the case may be. My Trustee shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. 2. Trust Agreement Shall Remain in Full Force and Effect. The Trust Agreement shall in all other respects remain in full force and effect. IN WITNESS WHEREOF, the Settlor and the Trustee have executed this First Amendment to the Harriet S. Steele Revocable Trust Agreement as of the date and year Frst above written. WITNESS: t '~~ ~. SETTLOR: S~~ r- _ ~~ ~ Oa J Harriet S. Steele WITNESS: ~ ~- TRUSTEE: Harriet S. Steele ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~.~mber-Ic~nd SS The undersigned, a Notary Public within and for the Commonwealth of Pennsylvania, do hereby certify that the foregoing First Amendment to the Harriet S. Steele Revocable Trust Agreement was this day produced to me in he above Commmonwealth and County, and was executed and acknowledged by Harriet S. Steele, as Settlor and Trustee, to be the free and voluntary act and deed of the Settlor and Trustee. d WITNESS my signature this; day NQTApIAL B~ ,,~ SUZANNE M. DEDERER, Notary Public N~ Camp Hill Boro, Cumberland County M My Commission Expires Aug. 20, 2005 2004. 'Gblic CAS mission E.xpires:~~~U ~- ~~(~p~ F:\dbw\Wills\SteelelFirst Amendment to Revocable Trust Agreement.doc 1 1. REV-485 EX Si4FE DEPOSIT' BOX INVENTORY Page of INSTRUCTIONS (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Banlc and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and l5ranch, and balance. (8) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. (8) All other contents. (9) Retuirn completed form to: DEPARTMENT OF REVENUE INHERITANCE TAX DNISION PO BOX 280601 HARRISBURG, PA 17128-0601 ITEM NO. ITEM DESCRIPTION I... 2 Re ~~ ~ a b 1 ~ I ru s~ l~-c~ r~ 1~~~ ~ /(, Z~t1~' A'lyt~ ~12 sT ~iylL~~ fyl Z Z~0 3 >~-1~Y;if ftr~~ .~j R ~~; ~ U'E X62 ~~~-/ G~i~~~ Jurrr~l~~~ ~a~~e a~ ~rr~,~~~~ i t/~ .1 ~S s ~ ~ ~ ©,~ ~~i~ ~ z~ y y /-~',~'~~/~~.s `" 1~K r~~rr~ (©~..5 s~~ ~ ~i~~s (Y1~~t~rz -~EW'~t P , Gd ~>5S ~~u/~~2 v ~~~2,~>~ ~G ~ /z~ ~, ;aPa~/ /~~,~ /cam 9- 0 '~- G l~r~'~~3-is~'~ ~- Zak- ~~'e~s / ~3 `~ ~~2~~.Q- !l ~ ~c~ ~~tr~i~se e ~i ~~ ~ ~.~'.~~/s.~ YL~ ~/ I Z G~~i:SS ~~~G ~~/ >p~ii~ /~'~ L. ~' ©/~JL ~ e~ .~i~~Ia ~1~ L/~7 S ~ it/ t3 /~'1~~,~. ~-~~~E,-' S,~,e~.~ ,~/~TI~ G~2rt=/G'~7ES_ ~i ' v9t<~' ~/G! <s' _ ~~Hi1~ .~i/L~,PSG'fV' /~-,r~T!/ ~~T7i7Gsry~S' . ~i'~" ~1E~~~~~ G~~ ~7 '~~1~~''~ l ~~ `` (~t%1h9~ ~~ I/ ~FFj ~~~ t~f/h/ ~~IG~~i/ G~i°~1~9ftYd~ j/ //f~L'T- /7~V~d f~~ ~/ 1 CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECr' '~~'RSON RECEIVING COPY OF CORRECT AND COMPLE E TO THE BEST OF MY KNOWLEDGE Aria .. SAFE DEPOSIT BOX IN NTORY: SIGNA ~ /~j ~~ ,~GNATURE G(j PRINT NAME PRINT NAME AND CHECK A ROPRIA BOX BELOW: ' DEAN A. AEIDNER ES RE DOIIGLAS M. I1ZP N ~TgTITLf~~G.~ ~ ~.~NER CODNSEL FOIE ESTA'GEI~13E'~iRR~~' DATE ff ~ ~ / CHECK APPROPRIATE BOX: $~xecutor(trix) ~ Administrator(tfic) J a / r .S . S 1EE1.E ~ Estate Representative ~ Joint owner of safe deposit box NOTE: Attach additional 8'/:" x 11" sheet(s) if necessary or use duplicates of this page of form. The Department is authorized by law, 42 U.S.C. §405 (c)(2)(C)(), to require disclosure of Social Security numbers in connection with administering state tax laws. The Department uses the Social Security number to identify the decedent and personal representatives of the estate. The Commonwealth may also use the information in exchange of tax information agreements with Federal and local taxing authorities. The state law prohibits the Commonwealth's personnel from disclosing confidential tax information except for official purposes. 48500041046 REV-485 EX (1-07) SAFE DEPOSIT BOX INVENTORY PA Department of Revenue PLEASE USE ORIGINAL FORM ONLY Social Security or Death Certificate Number Date of Death County Code Year File Number ......3 c -3~, 8 ~d , 3~0 ~r2 ~~_79~,.Q „~ . `` ,0~4`~ 1~,"~2 0~~~1' ~ 2 1 1 1 0 5~ 2 4 ~ ~ D ce edent's Last Name Suffix First Name Mi . ..,,F,,,.,~ H, 1 - STEELED ; ,~.. ~ ,~.E~~~:~wx..~ ~ ~ i'~ HA E'll f ~,. ~ ~ ~ ~ - ~ ~ .~ . ~ ~ . t; ~ `RR~ ~ S4 ~- ADDRE:iS OF DECEDENT STREET: , CITY: STATE: ZIP CODE: 610 LOGAN COURT ~1B CAMP HILL PA 17011 ' NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX D:A~S M. SIMPSON STREET ADDRESS: CITY: STATE: ZIP CODE: 332 NAPOLEON STREET BATON BOIIGE T.A 7nRn~ • NAME, ~IDDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING i a. NAME=: DEAN A.. WEIDNER, ESQUIRE RELATIONSHIP: COUNSEL TO ESTATE ' WI%,ST~'~~~TRE~S~i11EIDNER 508 NORTH SECOND STREET CITY: STATE: HARRISBURG _ PA I ZIP CODE: ~_ ~ n b. NAME:: DOUGLA~i M. SIl~SON RELATIONSHIP: SON/CO-E%ECUTOR ~ STRE',ETADDRESS: I, 332 NAPOLEON STREET CITY: STATE: BATON ROUGE LA ZIP CODE: 70802 c. NAME: I RELATIONSHIP: STREET ADDRESS: I CITY: STATE: ZIP CODE: ~ NAME AIND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED NAME: METRO BANK STREET ADDRESS: CITY: STATE: ZIP CODE: 3201 TRINDLE ROAD CAMP H ILL PA 17011 NAME OF PERSON MAKING LAST ENTRY DAT A D TIME OF LAST NTRY DOUGLAS M. SIl~SO~i (ALL SEARCH) l~E/l S~Q !'c~~ DATE OE~ ONT CT TO RENT BOX NUMBER OF BOX 1 TI LE UNDE WHICH BOX IS REGISTERED Z g0 ° f~ rrf e S, 5~~~ ~~ NAME AIV ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. NAME:: b. NAME: HARRIET S. STEELE STREEET ADDRESS: STREET ADDRESS: 3610 LOCAN COURT ~1B CITY: STATE: ZIP CODE: CITY: STATE: ZIP CODE: CAMP HILL, PA 17011 ~ NAME AIJD TITLE OF EMPLOYEE TAKING THE INVENTORY A. WEIDNER, ESQUIRE/WI%, WENGER ~ WEIDNER ® WAS A NfiLL IN THE BOX? [~„~^ htQ . 4/2.1f~$, a. Date of will: 4/16/2004 b. Name and address of personal representative, if nametofd fn tllhe will (1) NAME: (2) ~ DOIIGLAS'~ M. SIMPSON, CO-E%ECUTOR A~ ALAN B. SIl~SON, CO-EBECUTOR (2) 429 ~~kP9~SROAD W~~1~TEWOOD ST~~ ~j~ ~ (1)~ 332 NAPOLEON STREET BATON ROIIGE LA 70809 c. Name and address of attorney, if any DEAINA~E' WEIDNER, ESQUIRE/WI%, WENGER ~ WETDNER j STREF.TADDRESS: ~ ' ' ~ CITY: STATE: ZIP CODE: j _ 508_ NORTH .SECOND $TREET/P. 0. _ BO%__ 845 _ _ _ . _ _ . _ .._. __ HARRISBURG _ __ _ __ PA __,___.17108 _ _ _ - I L 48500041046 48500041046 J „ry[•.:.y ~~ ~~~.fi~ A. SETTLEIVIENT STATEMENT (HUD-1) I 1. U FHA 2. 4. ^ VA 5. 6. FILE NUMBER: FNMA 3. ^ COIJV. UNINS. CONY. INS. 7. LOAN NUMBER 8. MORTGAGE INS. CASE NO.: C. NOTE: This form is fumishtxi [o give you s statement of actual settlement costs. Amounts paid to and by the settlement agent ere shown. Items marked'(p.o.c.)" wore paid outside the closing; they are shown here for informational purposes and are not included in the totals. D. NAME & ADDRESS Doris A. Owens OF BORROWER: E. NAME & ADDRESS The Estate of Harriet S. Steele OF SELLER: F. NAME 8c ADDRESS CASH OF LENDER: G. PROPERTY LOCATION: 3610 Logan Court ayl-B, Camo Hill, PA 17011 __ H. SETTLEMENT AGENT:'. Assured Land Transfers, Inc. PLACE OF SETTLEMENT: 301 Market Street, Lemoyne, PA 17043 (717) 761-4720 I. SETTLEMENT DATE: 9/02/2011 J. Summa of Borrower's Transaction IC. Summa of Seller's Transaction 100. Gross Amount Due From Borrower: 400. Gross Amount Due To Seller: 101. Contrect sales rice 190 000.00 401. Contract sales rice 190 000.00 102. Personal ro 402. Personal ro eri 103. Settlement char to bonrtwer: (line 1400) 3 899.88 403. 104. 404. 105. 405. Adjustments For Items Paid B Seller In Advance: Adjustments For Items Paid B Seller In Advance: 106. Ci /town taxes to 406. Ci /town taxes to 107. Coun taxes 09/02/11 to 12/3]/11 151.96 407. Coun taxes 09/02/11 to 12/3I/I I 151.96 108. Assessments to 408. Assessments to 109. School Taxes 9/022011 to 6/30/2012 1 439.85 409. School Taxes 9/02201 l to 6/30/2012 1 439.85 110. Association Dues 9/02201 l to 9/30201 I 414.25 410. Association Dues 9/022011 to 9/302011 414.25 111. 411. 112. 412. 113. 413. 114. 414. 115. 415. 116. 416. 120. Grose Amount Due From Borrower: 195,905.94 420. Gross Amount Due To Seller: 192,006.06 r I Be 1 i unt Due To Seller: 201. De it or earnest mone 5 000.00 SOI. Excess de sit (see instmctions) 202. Princi el amount of new loan(s) 502. Settlement char es to seller line 1400) 23 010.21 203. Exis[in loan(s) taken subject to 503. Existin loan(s) taken sub'ect to 204. 504. Pa off 1st M[ . Ln. _ 205. 505. Pa off2nd Mtg. Ln. 206. 506. 207. 507. 208. 508. 209. 509. Adjustments For Items Unpaid By Seller: 210. Ci Aown taxes to Adjustments For Items Unpaid By Seller: 510. City/town taxes to 211. Coun taxes to 511. Coun taxes to 212. Assessments to 512. Assessments to 213. ~ 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid By/For Borrower: 5,000.00 520. Total Reductions In Amount Due Seller: 23,0 (0.21 00 h r rro er• t e n e le 301. Gross amount due from borrower line 120) 195 905.94 601. Gross amount due to seller (lint 420) 192 006.06 302. Less amount paid b /for borrower (line 220) 5 000.00 602. Less reductions in amount due seller (line 520) 23 010.21 303. Cash (®FROM) ~^I'O) Borrower: 190,905.94 603. Caslt (13fTD) (^FROM) Seller: 168,995.85 Previous Edition Is Obsolete SB-4-3538-000-I Fonn No. 1581 /~, IiUD-I (3-86) 3186 X ~~~ /i / q~/-~~ ~ Page l of 3 X ~~ ~~ ~ RESPA, HB 4305.2 7( X c~mmrt,,nrt~nrr !`ueRrFS F..crrnw~ll-00085-ALT v. - - - 700. Total Sales/Broker's Commission: Based On Price S a %= Paid From Borrower's -- Paid From Seller's 'v' o i Funds Funds At At t S ttl 4 50 m *^ T °°^'°M n°alty LLC Settlement emen e 703. Com i sion ai at settle t - 704. 0 i ' of ° 802. Loan Discount ' I fee t 4 redi re ~ ASH n i of a rence a ~ 'c ion fe 80 f • A FI i i Fee T • ASH n 'o d i' H I li T : CA,S 14 1 821. o to / / d da 02 a e 'n ce r 'u r o to in ncc remiu r to fr t 5 906. 1 t 1 02 ranee h i ~ 2rooertv taxes 0 months (a1$ 0 00 pgr month 1004 oun es'. 0 months Cnl $ 38 52 month ~ ~_ ~ ent 0 months (tt $ 0 00 per month I od i ce 0 months (2 $ 0 00 oer month c e erves 0 months Q $ 145 02 oer month ate tmen[ 1009 e fee t 2 A ra e e h to 1103 i I i lion t 110 Ti lei u ce 'der 1 ocumen re rati r t ssur nd rans nc 110. ees to 1107. Attorney's fees to (includes above item Numbers: ) 1108. Title insurance to Assured Land Transfers, Inc. (includes above item Numbets: 1101, 1102, 1103, 1104 ) 1177.88 n e rn ~ Premi 0 c e e i 1 t as 0 1112 T erti ti Fee John on D e t w e' 10.00 1114. c e e 62 2 tam 0 late x/ e d 1 ] 2 1205. t ecti 1 40.21 4 En Fee L ar L ne o i i n 0 0 1 en F to L ne o o' 1 0 cr r 1 he i c:e 7 5° to A d n r f r I 5 0 I e i to P tte' r 10. I Deed P ati n Fee to W n I ~ enn ma..r a°ra^..,o.,r !^r.flr~a /F'nter nn line 103. Section J-and -line 502. Section K 21 Form No. 1582 Page 2 of 3 SE;-4-3538-000-I X SELLER'S AND/OR BORROWER'S STATEMENT Escrow: 11-00085-,41.T [ have carefully reviewed the HUD-1 Settlement Statement and to the best of my lrnowledge and belief, it is a true and accurate statement of all receipts end disbursements made on my aG:ount or by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement,. Borrowers/Purehasers i / u ~~~.~./ Doris A. wens Sellers The Estate y Harriet S. S e ~ By: ~ / .r- The HUD-1 Settlement Statement which I have pn;pared is a true and accurate account of this transaction. I have caused or will cause the funds to be disbursed in accordance with this statement. -~~ Settlement Agent: ~. ~ ~~~ Date: Title Officer, Assured Land Transfers, Inc. . WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction c:an include a fine or imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. Page 3 of 3 METRO BANK May 23, 2011 Wix, Wenger & Weidner 508 N 2"d St PO Bo;K 845 Harrisburg, Pa 17108 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com RE: Estate of: Harriet S Steele Tax Identification Number: 398-30-2790 Date of Death: April 21, 2011 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. 'We are able to provide the following: Account Type: Checking Account Number: 536171226 Date Opened: 08/14/2002 Date Closed: 05/12/2011 Primary Owner: Harriet S Steele Date of Death Balance: $4881.25 Please t'eel free to contact me at (717) 412-6126 if I may be of further assistance. Sincerely, ~~ `~ '`~I Pamela Lighty Savings/CIF Associate Metro Bank CORDIER ANTIQUES ~~ne art AUCTIONS APPRAISALS ESTATES Appraisal Report Estate of Harriet Steele c/o Doug Simpson 332 Napoleon Street Baton Rouge, LA 70802 (225} 328-4976 Prepared by: David J. Cordier Ellen E. Miller Cordier Antiques & Auctions 2151 Market Street Camp Hill, Pennsylvania 17011 Phone: (717) 731-8662 Fax: (717) 731-9830 Table of Contents Title Page Table of Contents Summary Analysis Conditions of Appraisal Certification Purpose of Report Method of Valuation Definition of Value Basis of Appraisal Description Appraiser Qualifications Value Listings 1 2 3 4 5 5 6 6 6 6 6 7 Appendix A Page: 2 of 17 __ - - _.._._._ -f R" Summary On Apri128, 2003, at the request of Doug Simpson, I personally inspected the assets of Ms. Harriet Steele, 2805 Fairview Road, Camp Hill, Pennsylvania. Value Fair Market Value The Fair Market Value for the property in total is: $21,320.00 This is not the appraisal report. The appraisal report must be read in its entirety. Page: 3 of 17 Analysis Condition All artwork viewed in this appraisal was in good condition when inspected by the Appraiser. Artwork was not viewed out of the frames. Demand There is a limited resale market for artwork of local interest. Prices are based on information supplied by the client and in the best judgment of the Appraiser. Artist Biographies of the artists represented are located in Appendix A of this report where applicable. Authenticity The Frank Lloyd Wright signature was inspected by the Appraiser and is believed to be the authentic signature of Frank Lloyd Wright. Inspection The Frank Lloyd Wright signed letter was not inspected out of the frame. Mr. David Cordier and Mrs. Ellen Miller are not members of the Professional Autograph Dealers Association. Value This re•-evaluation of the collection was completed without access to the items in question. Page: 4 of 17 Conditions of Appraisal The vahxe stated in this Appraisal Report is based on the best judgment of the appraiser given the facts and conditions available at the date of the valuation. The use of the report is limited to the purpose of determining the value of personal property for Insurance purposes. Any additional research or testimony required by the client or the court will be billed at the current rates. Disclosure of the contents of the report is governed by the Standards and Practices of the Certified Appraisers Guild of the America. Certification of Report No prohibited fee was accessed for this report. David J. Cordier and Ellen E. Miller of Cordier Antiques & Auctions have successfully completed the personal property appraisal certification program with the Certified Appraisers Guild of America and are members in good standing. This report was prepared in accordance with the Uniform Standaz<ls of Professional Appraisal Practice and with the Standazds and Practices of the Certified Appraisers Guild of America which has review authority of this report. David J. Cordier and/or Ellen E. Miller have personally examined the subject property. The statemerrts of fact contained in this report are true and correct to the best knowledge and belief of the appraiser. By: avid J. ordier, C.A.G.A. Cordier .Antiques & Auctions By: E en .Mil r, C. .G.A. Cordier Antiques & Auctions Page: 5 of 17 Purpose of the Report The purpose of this report is to determine the value for Estate Tax purposes for Doug Simpson, Baton Rouge, Louisiana. Method of Valuation The method of valuation used for this appraisal is the Fair Market Value. Definition of Value Fair Market Value Under the United States Treasury regulation 1.170-1c Fair Market value is defined as: The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge. Basis of Appraisal Valuation Date The date of valuation for determining the value estimation is April 21, 201 1. Date Appraisal Conducted This appraisal was conducted on Apri128, 2003. Limitations of Property There were no limitations on use or disposition of this property. Description An itemized list with descriptions is in Appendix A. Page: 6 of 17 C_ORDIER ANTIQUF~S & AUCTIONS Cordier Antiques & Auctions was established in 1984. The company specializes in appraisals of antiques, fine art ar.~d personal property, estate liquidations and the auction and sale of fine antiques, art and real estate. Cordier Antiques & Auctions maintains memberships in the Certified Appraisers Guild of America, the Antiques and Collectibles Dealers Association, Inc., the Antique Dealers Association of Pennsylvania, the Pennsylvania Auctioneers Association and the National Auctioneers Association. Cordier Antiques & Auctions has conducted appraisal clinics for such organizations as the Harrisburg Area Community College's 41der American Days, the Questers, Rohrer Bus Antiquing Road Show Tour, Millersburg Historical Society, Friends of Fort Hunter, West Shore Country Club and the Friends of the Pennsylvania State Museum. Cordier Antiques & Auctions is an underwriter for the Antiques Road Show on Vb'ITF Public Television. DAVID .Y. CORDIER. C.A.G.A. CERTIFIED APPRAISER David J. (:ordier is co-owner of Cordier Antiques & Auctions located in Camp Hill, Pennsylvania. Mr. Cordier has been an antiques and jewelry dealer since 1980 and an appraiser since 1990. David Cordier of Cordier Antiques & Auctions has successfully completed the personal property appraisal certification program with the Certified Appraisers Guild of America. Mr. Cordier is a graduate of Winterthur Museum's Winter Institute, a graduate level program in American Decorative Arts. David Cordier has attended classes in the fine and decorative arts at George Washington Universit!/, Washington D.C. and the appraisal studies program at New York University, New York. Mr. Cordier studied the arts and decorative arts in Pennsylvania at Penn State University and holds a Master's degree in Business Administration from Penn State Capital Campus. Mr. Cordier is a writer for the Harrisburg Patriot News reporting on antiques and related events in central Pennsylvania. He also wrote a bi-weekly feature column "Eye on Antiques" for the Sunday Patriot News from 2001 to 2006. ELLEN E. l~i~IILLER, C.A.G.A. CERTIFIED APPRAISER Ellen E. Miller joined Cordier Antiques & Auctions in 2000. Ms. Miller holds a Bachelor's degree in Marketing; from Shippensburg University and a Master's degree in Business Administration from Temple Universit`/. Since joining Cordier Antiques & Auctions, Ms. Miller has been the Director of Internet Sales, conducting research and documentation of inventory, maintaining client relationships and managing an international customer base. She has been responsible for the sale of several large collections via Internet auction including classic automobiles, antique toys, sports memorabilia and autographs. Ms. Miller has successftilly completed the personal property appraisal certification program with the Certified Appraisers Guild of America. Prior to joining Cordier Antiques & Auctions, Ms. Miller worked in the printing industry in sales and administration. Page: 7 of 17 Appendix A Four Market Value gicharci (Dick) Elliott 1, $250.00 Painting, Oil on Canvas. Abstract. Image: 38" x 26-1/2". Signed lower nght "D. Elliott 78". Framed in thin wood frame painted silver. Circa 1978. Notes: Purchased from the artist in 1980. 2. $0.00 NO LONGER IN COLLECTION PER DOUG SI]VIPSON, Apri12011. Mixed Media on Board, Image: 18-1/4" x 19", Overall: 23-1/4" x 22-1/4". Signed "E" in lower right corner. Framed in thin gold metal frame. Circa 1980. Notes: Purchased from the artist in 1980. 3. $100.00 Mixed Media on Paper, Image: 18-3/4" x 23-3/4". Marbleized abstract pattern on black, gray and yellow on white paper. 4. $150.00 Mixed Media on Cast Plaster, Image: 22-3/4" x 14-1/2". Signed in lower right "D. Elliott". Circa 1980. 5. $150.00 Oil on canvas, Abstract, Set of Three Image: 12" x 9". Each signed lower right "E 69". Contemporary mats and frames. Circa 1969. Jean Kritzer 6. $50.00 Portrait, Pastel on Paper. "Donald Steele". Image: 16-1/4" x 11". Signed lower right "Jean Kritzer". Matted and framed in contemporary wood frame with blue wash. Circa 1970. Notes: Local Pennsylvania artist. Edith Sacolow 7. $150.00 Painting, Oil on Canvas. "Abstract Landscape". Image: 23-1/2" x 29-1/2". Signed lower right "E U Sokolow" (Edith Sokolow). Framed in thin metal frame with blue line accent. Circa 1978. Notes: Purchased at WITF Art Auction in 1978. Local Pennsylvania artist. 8. $100.00 Oil on Canvas, "Dock". Image: 16-1/4" x 20". Signed lower right "Edith Socolow 64". Framed in thin silver wood frame. Circa 1964. Page: 8 of 17 ~- Notes: Purchased at WITF Art Auction in 1970. Local Pennsylvania artist. iul Maxwell (American, B. 1926) 9, $200.00 Embossed/Raised Print. Paper: 21-3/4" x 29", Overall: 28-1/4" x 36". White ground with raised gray abstract design overall. Signed in pencil in lower left "65/75" and lower right "Maxwell". 10. $50.00 Raised Screen Print, Acrylic on Paper, "Compositi.on 704". Image: 11" x 11 ". Signed in pencil in lower right "Maxwell" and in lower left "70/220". Notes: Purchased from Parkwest Gallery. Ursula (~urtis 11. $650.00 Watercolor on Paper, "Mexican Potpourri". Image: 28" x 21 ", Overall: 35" x 28". Signed lower left "Ursula Curtis". Matted and framed in contemporary thin gold metal frame. Circa 1997. Notes: Purchased from Harrisburg Art Association. in September 1997. Reudon 12. $625.00 Serigraph, "Upstream". Image: 33-1/2" x 24", Overall: 46-1/4" x 36-1/2". Signed in pencil in lower left "184/350" and lower right "Reuter". Contemporary matting and 2" wide bracket frame. Circa 1991. Notes: Purchased from La Petite Gallery, Harrisburg, Pennsylvania in January 1991. H. Polermo 13. $75.00 Lithograph, Abstract. 21" x 28". Signed in pencil lower right "Polermo" and numbered lower left "40/770". German. Circa 1969. Notes: Received as a gift in 1969. Bruce Johnson 14. $200.00 Watercolor on Paper, "Dock Scene". Image: 12-1/4" x 21-1/4". Signed lower right "B. Johnson 75". Bruce Johnson. Matted and framed in thin blue painted wood frame. Circa 1975. Page: 9 of 17 Bruce Johnson (Pennsylvania) Johnson is a graduate of the Philadelphia College of Art where he studied under Walter Baum, Will Barnet and Edna Andrade. Johnson has worked for WITF-TV, Armstrong World as a commercial graphic artist and owned and operated Gallery 444 and Chimneys Gallery in Hershey, Pennsylvania. His work is featured in the corporate collections of Pennsylvania State University, Hershey Foods Corporation and Children's Miracle Network to name a few. Nick T. Ruggieri 15. $240.00 Oil on Canvas, "Abstract Dock Scene". Image: 15-1/2" x 29-1/2". Signed lower right "Ruggiere". Framed in contemporary wood frame with linen liner. Circa 1971. Nick T. Ruggieri Ruggieri received his formal art training at the Art Student's League in New York City and furthered his study of the Masters at the Academy in Florence, Italy. He worked as the Art Director of The Patriot News and was on the Board of Trustees of The Harrisburg Art Association. Keith Lindberg 16. $800.00 Oil on Canvas, "Favorite Things". Image: 11" x 1'1". Signed lower left "Lindberg". Framed in contemporary silver wood frame with linen liner. Circa 1994. ($800) Notes: Purchased at El Prado Galleries, Sedona, Arizona. Includes Bill of Sale and Certificate of Title. Keith Lindberg (b.1938) Lindberg studied at the Kansas City Art Institute and became an Abstract Expressionist. He also studied at the Chicago Art Institute. Later in life, Lindberg moved to California and made his living as a professional artist. Lindberg's work is in many corporate and private collections, including Former First Lady Betty Ford, Tom Selleck, Leonard Firestone, Martha's Vineyard, and Sherwin-Williams. Barker 17. $50.00 Watercolor on Paper, "Academy of Music with Mercedes Coupe, Philadelphia". Image: 14-1/2" x 21-1/2". Signed in ink in lower right "Barker 90 Academy of Music". Page: 10 of 17 Notes: Philadelphia street artist, received as a gift. James Myford (American, 20th Century) 18. $475.00 Aluminum Sculpture, "Couple". 14-1/2" high. Mounted on cast metal base. Sculpture signed "Myford 78". Circa 1978. Notes: Purchased at Penn State Art Fair. James Myford (b.1940) Myford holds a Master of Art Education and Master of Arts in Sculpture from Indiana University of Pennsylvania. His sculpture is found in corporate, museum, university and private collections throughout the United States. Myford's cast and fabricated aluminum sculptures, though often outwardly abstract, are closely linked to nature and reality. Joan Miro (Spanish, 1893-1983) 19. $SO.Ob Print, Abstract. Image: 10-1/2" x 21-1/4". Signed in print in lower right "Miro". Framed in contemporary black wood frame. Open edition. Circa 1981. Notes: Purchased at Bucknell University in 1981. Yrjo Edelmann (Finish, B. 1941) 20. $6,500.00 Oil on Canvas, "20 Easy Pieces". Image: 47" x 55". Signed lower right in pencil "Y. Edelmann 83". Unframed. Circa 1983. Notes: Lillian Heidenberg Gallery, New York, New York. Edelmann was born in Helsinki, Finland and studied at the Institute of Industrial Arts. As a painter, he is.self-taught. His one-man shows have been held in Sweden, Germany and the United States and his works are in the collections of the Malmo Art Museum (Sweden), Kalmar Art Museum (Sweden) and the Museum of Contemporary Art (Holland) as well as many private collections. Monique Mercier 21. $2,500.00 Acrylic on Canvas, "Un Moment dans la Ville". Image: 39-1/2" x 30". Signed lower right "Mercier 81 ". Framed in contemporary wood frame with linen liner. Circa 1981. Notes: Galerie Martal LTEE Ouest, Rue Sherbrooke, Montreal, QUEH3G, Canada. Page: 11 of 17 __ t~ Monique Mercier a Nicolet (b.1934) Mercier was born in Quebec, Canada and attended the Institution des Soeurs de 1'Assomption, University Laval and the Beaux-Arts de Quebec. Mercier's work is on public display at the Ecole des Beaux-Arts de M Quebec, Musee du Quebec and Institut des Arts au Saguenay. w Walt Huber (American, B. 1886) 22. $500.00 Oil on Canvas, "Street Scene". Image: 29-3/4" x 23-1/2". Signed lower right "Walt Huber". Framed in 4-1/2" wide bracket frame. 20th century. Notes: Purchased at Ruggiere-Hammer Gallery in Harrisburg, Pennsylvania in 1982. Huber was born in Chambersburg, Pennsylvania and studied at Drexel Institute and the Pennsylvania Academy of Fine Arts in Philadelphia. He worked as an illustrator for a number of newspapers, including The Philadelphia Inquirer, The Philadelphia Press, The Washington Times, and The Harrisburg Patriot News. He resided in Harrisburg, Pennsylvania where he was the Art Director of the J. Horace McFarland Company. Fabric Wall Hanging 23. $50.00 Hand Dyed Fabric Wall Hanging, 43-1/2" x 16". Image of bird with foliage. Signed "H Heulia Chile". Gale Waddell 24. $150.00 Watercolor on Paper, "New Mexico Landscape". Image: 10" x 14". Signed lower right "Gale Waddell". Matted and framed in contemporary thin silver metal frame. Circa 1993. Notes: Purchased at Artist Cooperative, Albuquerque, New Mexico. lrichak Tarkay (Yugoslavian, B. 1935) 25. $650.00 Print, "Gossip". Image: 26-1/2" x 26-1/2". Signed in pencil in lower right "Tarkay" and in lower left "209/300". Notes: Purchased at La Petite Gallery in Harrisburg, Pennsylvania. At the age of nine, Tarkay and his family were sent to Mathausen Concentration Camp until freed a year later. In 1949, his family Page: 12 of 17 emigrated to Israel where Tarkay studied at the Bezalel Art Academy. r Jerry Foz 26. Tarkay has achieved recognition as a leading representative of a new generation of figurative artists. This inspiration for his work lies with French Impressionism with influences of Matisse and Toulouse-Lautrec. Tarkay received recognition at the Art Expo in New York in 1986 and 1987 for works in several forms of media, including oil, acrylic and watercolor. $75.00 Metal Sculpture, "Tree". 10" high. Mounted on square wooden base with brass plate engraved "Jerry Fox". Circa 1969. Notes: Purchased from America House, New York City, New York. Jean Arp (French, 1886-1966) 27. $50.00 Mounted Poster, Abstract. Image: 40" x 11-3/4". White ground with bold black abstract pattern. Contemporary. Pittsburgh Weaving 28. $50.00 Weaving, "Pittsburgh". Image: 19" x 10-3/4". Framed in 3-1/2" wide frame. 20th century. John Waller 29. $0.00 NO LONGER IN COLLECTION PER DOUG SIMPSON, Apri1201 1. Acrylic, Gouache and Oil Pastel on Paper, "Interio:r with Two Figures". Image: 29" x 39-1/2". Signed lower right "Waller'". Framed in contemporary gold wood frame. Circa 1993. Notes: Lyttleton Gallery, Melbourne, Australia. John Waller (Australia, b.1951) Waller studied at the Royal Melbourne Institute of Technology. He worked as head of faculty of Visual and Performing Arts at Whitefriars College. His paintings are recognized as colorful, confident interpretations of the landscape, figures and interiors. Bob Lackhove 30. $75.04 Watercolor on Paper, "Sailboats in Harbor". Image: 18-1/2" x 14-3/4". Signed lower right "Lackhove". Matted and framed in contemporary thin wood bracket frame. Page: 13 of 17 {,: Notes: Local Pennsylvania artist. . 0 W r 1 r ~~ ~~ _ ~~ _ ~~ 31. $65 0 ate co 0 on Paper, Farm Scene .Image: 10 li4 x 17 3/4 . Signed in pencil in lower right "Lackhove". Matted and framed in contemporary thin silvered wood frame. Circa 1978. 32. $65.00 Watercolor on Paper, "Waterfront Scene". Image: 10-1/4" x 14-1/4". Signed in lower right "Lackhove". Matted and framed in contemporary wood frame. Circa 1978. Enamel on Wood 33. $40.00 Enamel on Wood, "Bowl of Fruit". Image: 5-3/4" x 14". Signed lower right "JT". Framed in wood frame. Artist unidentified. Ginger Wright N 34. $50.00 Watercolor on Paper, "Monhnarte". Image: 10" x 8". Titled lower left and signed lower right "Ginger 81 ". Matted and framed in contemporary thin silver metal frame. Circa 1981. Notes: Artist of local interest. Vasarely (French/Hungarian,1908-1997) 35. $325.00 Silkscreen, Abstract. Image: 24-1/2" x 23-1/4". Signed in pencil lower ~` right "Vasarely". Matted and framed in thin silver metal frame. Notes: Purchased at Brentano's, New York. Lucy Jones (British, B. 1955) 36. $125.00 Wood Block Print, "Chittera Street London". Image: 12" x 18". Signed in pencil in lower left "6/30" and in lower right "Lucy Jones". Circa 1991. Notes: Angela Flowers Gallery, London. Lucy Jones (London, b.1955) Jones attended the Byam Shaw School of Drawing and Painting and later the Camberwell School of Art and the Royal College of Art. She later held several one-person exhibitions throughout London and participated in several group exhibitions. Jones has been awarded prizes for painting and her works are included in several public collections throughout England, Germany and the United States. Page: 14 of 17 Ethel 37. $75.00 Watercolor on Paper, "Rural Farm Scene". Image: 6-1/2" x 9". Signed lower right "Ethel". Matted and framed in contemporary frame. Notes: Artist unidentified, Local Pennsylvania artist.. Henri Matisse (French, 1869-1954) 38. $200.00 Linocut Prints, Image: 12-1/2" x 9-314". Signed in pencil lower left "XIV/XXV". Contemporary matting and frame. Circa 1996. Notes: Contemporary Matisse Linocut prints. Framed at Tangerine Galleries, Harrisburg, Pennsylvania. John Hoyland 39. $385.00 Print, "Kinor". Image: 10-3/4" x 9-3/4". Signed in pencil in lower right "John Hoyland 86" and numbered lower left "35/40". Circa 1986. Notes: Purchased from Waddington Graphics, Cork Street, London. John Hoyland (Sheffield, England, b.1934) Hoyland attended the Sheffield College of Art, Royal Academy Schools and later Central School of Art. He has had one-man exhibitions in London, Munich, Los Angeles, New York, Milan, Boston and Montreal. His work is featured in the public collections of Albright-Knox Art Gallery (Buffalo), Arts Council of Great Britain (London), Royal Academy (London) and The Art Gallery of South Australia. Mimi Conrey 40. $75.00 Oil on Canvas, "Rural Winter Scene". Image: 15" x: 24". Signed lower left "Mimi Conrey". Framed in thin wood and gold metal frame. Notes: Artist of local interest. Russell G. Secrist 41. $250.00 Metal Sculpture, "Stabile, Two Figures in Balance".. Circa 1967. Notes: Purchased at America House, New York City, New York. Gianni Frassati (Italian, B. 1924) 42. $2,000.00 Oil on Canvas, "Vision Esteique du Temps No 18" Image: 28-1/2" x 23". Signed lower right "Gianni Frassati". Framed in contemporary wood frame with linen liner. Circa 1964. Page: 15 of 17 Notes: Purchased at Beilen Gallery, 655 Madison Avenue, New York in 1964. Gianni Frassati (Italian, b.1924) Compositions, figures and objects. Boggs 43. $150.00 Oil on Canvas, "Masquerade". Image: 24" x 48". Signed lower left "Boggs". Framed in thin wood frame. Circa 1991. Notes: Artist unidentified. Framed French Maps 44. $50.00 Pair of Maps, Overall: 16" x 37". Maps of Burgundy Region, France. Framed in blue painted wood frames. Contemporary. Frank Lloyd Wright (American, 1867-1959) 45. _ $2,500.00 Signed Letter, 8-1/2" x 5-1/4". Typed letter in reference to National Architectural Board Exam written to Ms. Steele's father, the Wisconsin State Architect. Typed on Wright's letterhead with red-orange block in lower left corner. Signed in fountain pen, "F.L. Wright". Usual folds, Date stamped in upper right corner "Oct 23 1951 ", .Archival framing. Circa 1951. "Mr. Roger C. Kirchhoff State Architect The State of Wisconsin Madison ;f Dear Roger: Thanks for the suggestion. We may have a few worthy applicants but none at the moment. I am coming down before long to be "examined" (gift horse in the teeth) for a liscense that will avoid our being annoyed for the lixcenses in 26 different states and more are likely. Affection, Frank Lloyd Wright October 20th, 1951" Frank Lloyd Wright was born as Frank Lincoln Wright in southwestern Wisconsin. His father, William Carey Wright, was a musician and a preacher. His mother, Anna Lloyd-Jones was a teacher. Page: 16 of 17 1~" Wright briefly studied civil engineering at the University of Wisconsin in Madison, after which he moved to Chicago to work for a year in the architectural firm of J. Lyman Silsbee. Wright later became the chief draftsman of Adler and Sullivan. In 1889, Wright married his first wife, Catherine Tobin. Wright started his own firm in 1893. Between 189:3 and 1901, 49 buildings designed by Wright were built. In 1909, ;he developed and refined the Prairie Style. Frank Lloyd Wright founded the Prairie School of architecture, and his art of this early productive period in his life is also considered as part of the Arts and Crafts Movement. In 1909, Wright left his wife and five children to go to Germany. Wright married and separated from Miriam Noel and met his third wife, Olgivanna Milanoff, a Bosnian Serb. Wright never retired; he died on April 9, 1959 at the age of ninety-two in Arizona. $21.320.00 Total Page: 17 of 17 r ------- #1 Appendiz B #3 #2 #~ ~. r M 1 I C #g ~t #9 i I I , I #~~ #16 I i i i i 1 I 1 #17 #20 #19 w w N M Ci ~'. ,-. -ti. s ~.. ~ -- a i 0 ~E!rVVG/ VGJ PENIVSYLV~l.NIA GE1V~t LABO RATQRY (;AN 1 Qr..fla. .~ .. 344 Jl3road Street, Montoursville, Pq 17754 Phone (570) 368.4GEM ~ FAY /C7A1 7L~ nn... "• ~ `"•v., ~•v~•-ti.Ci.A., A.G.A.-A.S.G., A.S.A.•M.G.A.® Maatsr Ct+~noloSiar Appraiser "Cerlll~ed Labol+ataryu June 13, 20 t 1 Alan Simpson 429 Haverford ltd Wynwood, I'A 1909b Report # 1167 ~~ The personal property belonging to the !,rate of I~larrictt Steele Date of Death: 4/21 /20 f 1 Dear Mr. Simpson, ._ At your request I examined the jewelry you submitted for valuation and have provided an opinion of the ;Fair Market Value. There are are 33 items in this report and it is valid only in its entirct y. The' final figure excludes any applicable taxes. You may wish to take this into consideration when usin the re conclusions are subject to limiting conditions that are set forth in the body of the report, To the best of my knowledge and axpetience, 1 estimate the jewelry has a total Fair Market Value of $ f 7,03 ~8 1 he value Photographs are included with the original report for your reference. !suggest that you keep your copy of this report in a safe place. This report was prepared in accordance with the Uniform Standards of ProfeSSional Appraisal Practice (IJSPAP). if I can be ofany further assistance, please call. Sincerely, ~' Gary L. S t oxen Gemologist Master Gemologst Appraiser enclosures C~~p~ Simpsq, : 67 rage ~ ~~r•2s bnrzol i ~ nn IPJVUJ/VCY C~E1VI A.ND ~TEWE~~y VAI.,UA,TIO FAIR MARKET VALUE APPRAISAL FOR THE $XPRESS PURPOS.~ OF USE IN THL- ESTATE OF HAItRIEZ°t' S'T1rELE Prepared For Alan Simp9on 429 Havcrford Rd Wynwood, PA 19Q96 Prepared by: Gary L. Smich, Forensic GernologistTM Master Cemologist Appraiscr® Date: 6113/20 I I 9--npxUr- : 67 2 of 2R ~Op~ 6/7/011 n I{ ~oo4iu~y TA~.lrE OF CONTENTS SCOPE OF WORK ........ ... ......................... Purpas ........................... ....,................ e ................... . . . ............ ...,......... ntended Use........ ..................... .,........, ........................ .............4 ........ ..........-•-- ales .............. .....,....................... ...............................4 Deftttition • ........................................ of Fair Market V 1 ............................... a ue .... ...............4 ....._........ ............... ......,.. pproach to Value "°°"•••••- ......._. ................. ........4 °-•' Market ........ ....................... .............,.4 LIMiTMG COMt)1'tl0 .............................. ............ ................. NS ..... .............., .... ........ SUBSCRIPT ........................ IUNS p,-,t,A .................................... 1~C RJED FOR VAI,UC CONSULTIN ~~•~ ....................................................4 .......... --~••--""""' ARKE'1' .......... IS-fOFLA80RATOR I " .................. Y NS'PRUMFNTS .......... ...... .........5 ...-..._....6 . .......... CERTIFICATION ...... .................................................. . . .,.,.........................................6 DESCRIPTION OF ITF.M(S) .' ........................................................................ ......... .......................................................6 ...... . .............................................................. Item 1 Ring ........ . .............................................8 . Item 2 -Rin ............................ .............................. g ................... . ............... ... ..........9 ........ . ............. Item 3 - Rin g ..... ..................................... ...... 9 ................ Item 4 - • .......................... Ring ................................... ................._...... ....................... .....10 Item 5 - ...................... Ring ....................................... .........,....... ,....11 ...._...... ................ cm -Ring ................. ....... . .................................... I 1 ......... . ......................... tem 7 -Ring ...................... ................. .......... ................. _............... I I .............. Item 8 -Rin ................ .................................... g .......... .. ......... .................... ......12 .......... .................... !tern 9 -Rin ............................................. g ........ . ....,.......... .......... .................. --•-• .....12 . . ....................... Item t0 -Rin ............................. ... .... .,.......................- .....................13 .............................. Item 11 - • ................................................ Brooch ................... ,... ... 13 •-.............. .. ._..., ............... Item 12 - ............. ........................................ ...... Scrap Items .... .................. ................. ................14 ........ .......... tem ! 3 - Eafrin ................................. . $s ......... ... 5 ...._...... ................. Item 14 -Earrings. ..................................... ,,............... ...... 15 ....,..........,. Item IS C ......................... - •arring .................... s ....................16 .... ............................ ..................................... tem 16 -Earrings .......,,.. . ... .,....................._.. ...........,.........16 ............... . .. ...... Item 17 - B ........................................................... 1'scelet ... ...... ........................ ....16 ... --.............. . ............. Item 18 -Necklace ....................... .......17 ................. Item 19 -Necklace & .............. Fa i .... 17 . rt ng s ................. Item 20 - ............................................ Necklace ............... .................... .. 18 ......... .. ... .. ................................... Item 21 - P ........... earl Nec ....................... kl ............................... .............. 18 ' ........ ace .................... Item 22 - .................................................. Watch . ...... ........................,. ......19 ........... . ........................ Item 23 - B c ........................... ra elet ................. "'^•••' 9 .. . ............. ...................................................... ......,....... Item 24 -Earrings ........ . . ......................19 ........ ..... Item 25 -Brooch ....................... .... .......... 2 Item 26 - BroochlS ' ....... llde/Pe ....................... ndant ...... 20 ...... .. ..... ........ Item 27 - ........... Earring ................................. Y ......... ................. ----....... 0 ..................... ........ ........................ tem 28 - jrarrin ...................................... 8s ......... ........... _.............. ................. . ...... ...... ................ Item 29 - P ................. .................... endant . ........... ........................ .... I ....... .......................... Item 30 - .................... ............................. Necklace . ........... •.-.... 2 ] . ' . ...................... Item 31 - ...................... Bracel .................................... et .............................. ............. 21 .. ... . ....................................... Item 32 - ............................ .. .......,. Scrap Silvrr . ........,............,...... --.............22 ............... .................... ........................................ ................... 2 Item 33 -Necklace ............... .. .................. CV ........,.. ............................. .................. .. ......................... .._...........23 ............... ...................... ..............................................23 .............. .............................................24 This report is valid only in its entirety and for its stated purpose and intended use and was prepared in accordance with the Uniform Standards of Professional Appraisal practice (USPAP), Sunps4n : 67 Nub 3 nfZB 6!7/2011 ~~ ~luua~~~a PURPOSE SCOPE OF Wpm The purpose of this report is to describe and document the quality of the jewel Fair Market Value. rY listed and to estimate it's INTENDED USE The intended use of this report is for providing an estate appraisal listing the Fair Market the resolution of the Harriett Steelc- Value for use in DATES Examination Date: 5/7/ZO1 t Valuation Date: 4/2 (/2011 Effective Datc: 4/21/201 l DEFINiTtQN OF FAIR MARKET VALUE The fair market value is the price at which the property would change hands between a w' ' willing seller, neither being under any compulsion to buy or sell and both having reasonab relevant facts, The Fair m rtJtng buyer and sale rice. arket value ofa particular item of ro rt -„ • le knowledge of P Nor is the fair market value of an item of roe p ~ y is not to be determined by a forced in a market other than that in which such item is most commonly sold ar the b location of the item wherever appropriate. Taken from Treasury Reputation 20.203~e sale pace of the item public, taking into account ,AP,PROACH 7"O VALUE 1 (b) There arc three trtiditional approaches to value that are as follows: D Income apptoaeh: Applies to income producing properties and is used onl if or rental proPe1'ty can be identified. Market Data approach: Compares the qualities of the subject item to an artial rwome situation identical qualities, and researches and records current verifiable sales ofsuch merc;handis ~ Cost approach: Establishes the total value of an item b th similar or Pis (Precious metal conten Y considering the value of its component with the appropriate retail markup accord nt3~ptt a nogrrnas of the jewelers inn he jher fees) together demand, and the current state of the marketplace. ocale, supP1Y and Fair Market Value is estimated using the market data a roach, approach apply in establishing Fair Mar{cet Value- However, the c set app oath tar value was use on the reasonableness or market values found, PProach nor the cost d to check MAwcET To value an item a market (and marker level) roust be recognized. The most a cam' ~' depending upon the article's age, eondicion provenance, current fashion trends, artistic iota ~ quality, intrinsic content, naesthet)crJa Wetry rPretation, period of manufacture among others. ppeal, The tYPe of retail outlet that most commonly carries the items bein aPP-rop~ate market. However, the auction market was also cons tiered as another ardered to be the most establishing Fair market Value for this type of jewelry. PPropriate market in 5imp~ : 67 ~'Agr 4 uf28 G///2Dr 1 . r n ~{ I£I.JVVti/VL.`f L~+'nTnvc CUI+uxT10NS The jewelry described within has been anal standards using "state of the art" methods and precision taboratod in accordance with prescribed ry equipment. grading Jewelry constructed solely of, or in combination with, precious metals i,e. white gold and/or silver) is tested, analyzed and described for its type and content ot'suc otherwise stated, all gemstone wet hts ~ Platinum, Palladium, yellow or removed from their mountings. $ 'grades and measurements are approximate and stones ha ~l not been Diamonds are graded with the prescribed grading nomenclature of the Gemological lnst' (CIA) and the use ofpre-graded Per-nanent master diamond color comparison stonrs. Mute of America Sources ere assumed to be reliable and the appraiser docs not assume responsibility for their ' Tht appraiser assumrs the ownership ol'the sub'ect roe information. ~ p P rty is trot' as stated by the client. The fees paid for this appraisal do not include the services oC the a particular, fees paid to date do not includr any of the a PPrelser for any matter. statement, testimon other In y or other matters before an insuran epcompanymts sgtntsi e s in connection with any other body in connection with the property herein described, mployees or any court or Nf the appraiser is required to testify or to make any statements to a third party concernin properly and/or appraisal, the applicant shall a the a P Y ppraiser for all of such time and servi es so rende da This document is limited to its stated intended use and is invalid 'if all items listed in the T are nor present. able of Contents Unless expressly stated, the items appraised are in good condition. Rny serious deficiencie Hated. Ordinary wear and tear is not noted. s and repairs are The information in this report is confidential. This appraisal process does not discover liens, encumbrances, yr fractional interests but i noted. , f Irnown, they are The limited owner of this appraisal is the party for whom the work was performed. Possession of this report docs not provide title to the items appraised, Possession of this report, any portion of this report, or any copy thereof, does not i publication without the appraiser's written consent. nclude the right of Use of the information contained in the appraisal is invalid if all items listed in the Table of not present. Contents are Each item described in this repair has been photographed and file copies of the photo rah s copy ofthe report are maintained in the a raisers tiles for at least five ears after the re PP y l; P () as wel! as a Third parties ma Par[ date. y rely on the information in this report for the defined Purpose and intended use onl . Third parties requiritrg further information than what is in the report must obtain the written the owner of the appraisal before the appraiser will discus the report, y Pcirnission of No dhanges inay be made to this report by anyone other than the appraiser. The a responsible fur unauthorized alterations, ppraiser cannot be Simpson : 67 Pyge S ot'2i1 6(1/1(111 ~ VVf/VCS The Pro`essional relationship between the appraiser and the client ends with the delivery of this report, Drucker, Richard . SU~ONS ~'T~ED FOR Vqi,~ he G i e. Northbrook, IL G~~~IILTY111G ~PePon. Martin - Raeaoort Diamon Re Levine, Gail - Auct,on Mark t Monitor, Reg Park, Ny'k, NY Date; " ~~A~ ~~ Cold' 4/ Z 1/2011 (DOD Silver: $1,505,70 Platinum; 546.50 a l,8 ] 5,00 Gemolite Binocular Microscflpj (DarkField lboratOfy Instru ments G1A Gem Diamond Proportion Comparator mmation) !-Dupe I Ox (Achromat-Aplanet), y.G. Schneider GlA Gem Gemset 324 GEM-V1D G1A Cem Specific Gravity Liquids Mettler Electronic Scale GlA Gem Diamond Litr GlA Gem Fiber Lite 250 G1A Gem Calcite Diehroscope Presidium Electronic Gauge G1A Gem Diffuser plate Presidium Computer GIA Cem Immersion Cell Leveridge Gauge G!A Gem Pearl Master Comparison Set ScienceTeeh Instrument LPG 2000 gauge Thermal Reaction Diamond Tester Table Gauge 7x Chelsea Color Filter C1A Gem Proportion Scope Emerald Fi Iter RSH-Calibrated Stone Gauges Pen Light Long/Short Wave Ullraviofet JEM Meter Digital 90 GIA Gem Illuminated immersion Cell Thermal Probe G!A Gem Utility Lamp Diamond Master 5ct ClA #5141 AGS #3201 StatTett Gage Block Standard Set -10.0 & 5.0 (ii89.1.9-2002 -Cert. OfCalibration #OS-33105-A) C1A Gem Duplex 11 Refi'actometer Hanneman-Nodgkinson- Synthetic Emerald hiller G1A Gem Polariscope Gem Dialogue Moisslceteer 2000-SD G1A Gem Cofomaster Simpson r 67 -'~ 6 of 2$ sr7nol t V V V/ V t y RadlologiCal Meter V-700 GlA Gem Color Grader Touchstone and acids GlA Gem Discan Spectroscope SEA 2010 XRF Spectometer Spectrowave Diamond Grading L;ght Bax (S, N. C3340906) Simp~n ; 67 p~ ~ orzx ~noi ~ ~vvarv~~ 4 ~ 1°ENNSYLVANI.A GEM LAB ORATORY - - - •• - :. • .:'.: ° .. _ `:~ . ~ •' .. :344 Broad Street, Montoursville PA Phone (57U) 368~4GFM • ' 17754 Gary L. Smith, G.G., A.G.S.-C,G.A., A.Q.A.-A.S.G., A,S.A.-M.G.A.® ~'~ (570) 36$.8$37 Minter GeNalog~j,,~,~iver "C.e+tnffied Labonvlury" CER77FICATION 1 hereby certify that, to the best ofmy knowledge and belief The statements of fact contained in this report are true and correct. ~ The reported analyses, opinions, and conclusions are limited onI limiting candittons, and they are my personal, im Y by the reported assumptions and conclusions. Partial, protessianal analysis, opinions, and Y F have no present or prospective interest in the ro personal interest with respect the parties involved P ~~ that is the subject of this re ort ~ 1 have no bias with respect ro the ro p and no in this assignment. p ~rtY that is the subject of this report or to the parties involved My engagement in this assignment was not contingent u results, port developing or re ortin D My compensation for completing this assi P g Predetermined reporting of s predetermined value or direc[~ion ant value chat favors tthe cause of the elie amount of the value opinion, the attainment of a sti ulated 1'°n the development or event directly related to the intended use of this App sisal. result, or the occurrence ofa subset' the ~ My analyses, opinions, and conclusions were developed, and this report has b~ quent conformity with the Unffvrm Standards of Professions! gnpra/sa( practice (USP$P 2010 . Edition, published by the Appraisal Foundation and the Code of Ethics ol'the Na~ivna/ grel~d, in afJewelry Appraisers ~ 20 I 1 ~ 1 have made a personal nspec~;fln of the property that is the subject o ssociatrnn clearly stated. J f this report, unless otherwise No one provided signilieant personal propetry appraisal assistance to the person si n' T~ .. 8 tng this report. ~' L tt n ' ~ emo og' ~ ^ Master G ol"ogist Apps;ser® 6/13!201 Sinytg~ ; 67 ~ 8 of28 C~Op~ ennot i V! V~ V G V ~~ PENNSYLVANIA GEM LAB O~TORY Gary L. Smitlh, G.G., A.G.S.-C.G.A., A,G,q,_q.g G A•S.A.-M,G.A.~ Master Cettml'agra! App~xiser Prepared Fot; Alan Simpson 429 Haverford Rd Wynwood, PA 19096 D!"SCRTPTIOIV OF ITEM 1 - RIN(. 14kwg ladies diamond d't sapphire ring, diamond counter ring on each side) y!4 344 Broad Street, Mantoursvtlle, PA 17754 Phone (570) 368-9C,b;M .Fax (570) 368-8$37 "Ce~fied Lebaratory» Date: G/13/2011 Size 5.0, This is three separate rings (Sa -.~_ pphire ring with a Item Attributes Weight: Metal: 5.80 dwt Manufacturing: 14K white gold Finish: Cast and assembled Setting: Polished Condition: God set Sapphire Attributes Shape and cut: Measurements: Oval faceted Weight: 11.80 x 8.73 x 4.63 -nm (approximate) Color: 4.60 (calculated) Clarity: Proportions: vl3 4/3 -medium light very sligittly grayish violetish blue Moderately included (MI) Finish: Good Fluorescence; Good Diamond Melee Attrib None utes Shape and cut: Weight: Round full cut Number of diamonds: 0.05 to 0.05 cts. each Total Weight: Clarity: 14 0.70 (calculated) Color: SI-1 PropoRions: H-I Good Finish: Diamond Melee Attribute Good s Shape and cut: Weight: Round full cut Number of diamonds: .0 t 7 co .017 cts. each 4 Total Weight; Clarity: 0.07 (calculated) Color: SI- I H-1 Sifnpson : 67 ~+~9of18 6/'1/2011 non 1(J[ V I I/VC~ Proportions: Finish: Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight; Clarity: Color: Proportions: Finish: Diamond 1Wleiee Attributes Shape and cut: Weight: Number of diamonds: Total Weight: Clarity: Color: Proportions: Finish: DIatnond Melee A~-butes Shape and cut: Weight: Number ofdiamonds: Total Weight: Clarity: Color: Proportions: Finish: ITEM 2 -RING Ladies ISkwg diamond ring. Size 8.5 .. ., • _ ..: item Attributes Weight: Metal: Manufacturing: Finish: Setting; Condition: 1)ia mood Attributes Shape and cut: Me+asuremcnts: Weighs Clarity: Color: Proportions; Finish: Fluorescence; Good Good Round full cut 0.015 to 0.015 c:ts, each 2 0.03 (calculated) 51=1 H-1 Cood Cood Round single cut 0.01 to 0.01 cts. each Z U.02 (calculated) SI-2 H-! Cuod Good Round singlC cut .OAS to .005 cts. each 2 0.01 (calculated) SI-2 H-I Cood Good TU'1'AL PAIR MARKET Vq~~g EXCLUDING TqX Note: "bearding" on girdle, break in filigree) 1.39 dwt 18K white gold Die struck and assembled Polished Prong set Fair Uld European 5.41 x 5.37 x 3.56 mm (approximate) 0.66 Cts. (calculated) VS-1 L Gaod Good None TOTAI. FAIR MARKI: f VAI.UI: EXCLUDING TAX S~Pacm : 67 Page IO of18 $3,350.06 i i $915.07 i i 6/7/2011 I I +I I ~n ~PJ~ i[/VCS i'rliM 3 - Ri1Nc Ladies 14kyg Onyx Ring. Size 6.5. ~~ . Item Attributes Weight: Metal: Manufacturing: Finish: Setting: Condition. 7.64 dwt 14K yellow gold Cast and assembled Matte & Polished Prong set Good rOTg1. FAIK MARKCT VALUE EXCLUUINC Tqx I~rtnt 4 -RING Ladies 14kyg free form ring w/smok Y quart2. Size 6.5. ~,y~ p~ •. ' • • lien Attributes Weight: Metal; 8.59 dwt Manufacturing: l4K yellow gold Finish: Cast and assermbled Setting: polished Condition: hour prong set Smokey Quartz Attributes Good Shape and Gut- Measurements: Oval faceted Weight: 12.09 x 10.00 x S,SU mm (approximate) 4,40 (estimated) 'I~OTAL FA1R MAKKf'1' VALt1E EXCLt1DING TAx 1TrrM 5 - RINC Ladies gold Victorian ring set with a "French" amethyst. Size 6.0. circa 1890 Item Attributes Weight: 4.22 dwt Metal: Finish: Gold Setting: polished Condition: Clew Prong Good Sum : 67 >'age l I of 28 5302.12 5424.97 bi7R011 ~£+dv ~~rvc~ Amethyst Attributes Shape and cut: Measurements: Emerald cut faceted Weight. 17.15 x 14.52 x 9.20 mm (approximate) Color. 15.84 (calculated) Proponions: P 2/1 - ve ry light grayish purple Finish: Good Fluorescence: Cood None TOTAL FAIR MARKET VALUE: EXCLUDING TAX ITEM 6 -RINC Ladies 18kY8 ring sec w/cushion cut "lemon" quartz. Size 6.5 ~~ :~~' Item Attributes Weight: Metal; Finish: Setting; Condition: Lemon Quartz attributes Shape and out: Measuremeets: Weight: Color: Clarity: Fluorescence; 3.46 dwt t 8K yellow go}d Polished Prong set Good Cushion Cut 18.27 x 14.33 x 8.58 mm (approximate) 15.53 (estimated) Y 2/2 'very light yellow brown Lightly included (L I) None $364.38 TOTAL FAIR MARKET VALUE EXCLUDING TAX ITEM 7 -RINC 5378.82 I-edies Victorian 5rye Ring w/Carnelian Cameo affixed to an 18kyg band. Size 8.0. missing, cameo nose missing) Note: Tope clement Item Attributes Weight: Metal: Finish: setting: Condition: Cameo Attributers Material: Scene: Measurements: Carving quality; SlmPsan:67 2.99 dwt 18K yellow gold Po] fished Bezel set Good Stone (Carnelian) Classical lady, right profile 10.75x7.89 mm Commercial Page 12 af28 6nnol I ~ nn tir.,~ v i ~ ~ v ~ ., Condition; Comments: ITEM 8 -RING' Laddes IOkyg red glass ring. Size 6.5 - <<„ . , Item Attributes Weight: Metal: Finish: Setting: Condition: Chipped Nose is completely missing TOTAL FArk MARKET VALUE EXCI.UI)l3VC TAX 2.58 dwt l OK yellow gold Polished Four prong set Good SZ24.25 DOTAL FAlrt MAkKCT VALUE tXCr.~1~nINU TAX ITEM 9 - Rtnt(; $! 16.10 Ladies 14.53kyg ring w/bezel set pearl and rose cut diamonds. Handcrafted Circeian design. Size 6 I/4 Ntem Attributes Weight: Metal: 2.52 dwt Manufacturing: 14.55 yellow gold Finish: Hand constructed Setting: Textured Condition: Beul se[ Commenu: Good Pear! Att><'ibutes, Grecian design w/small gold ball accents dt i Number: c w re work Size: Color: 1 6-1/Z tnm to ~ mm Shape: Pink/greert Luster: Mostly routed Comments: Medium Dismand Melee Attributes 1 hES ,s a half pearl set into bezel design Shape and cut; Weight' Rose Cut Number of diamonds: . t2 io .12 cts. each 2 Total Weight: Diamond Melere Attribut O.Z4 (estimated) es Shape and cut: Rose Cut Weight: Number of diamonds: .OS to .OS ets. each Total Weight: 2 0.10 (estimated) TOTAL FAIR MARKC•T VALUF. EXCLUDING TAX 5302.38 3imp~ : b7 Pagr l3 of28 6/1~L011 ~ n A! IQ:JV I~/VC.7 ITEM YO-RING Ladies 14kwg S diamond band. Size S.5 • r'~ I .. } ~_ Item Attributes Weigirt: 1.85 dwt Metal: 14K white gold Finish: Setting; polished Condition: Four prong set Diamond Melee Attributes Qood Shape and cut: Weight: hound full cut Number of diamonds: ' 12 tO ~ 12 cts. each Total Weight: I Clarity: v~2(estimated) Golor: 1Jiamond Melee I-~ Attributes Shape and Cul: Round full cut Weight: 0.10 ro 0.10 crs. each Number of diamonds: I Total Weight: 0.10 (estimated) Clarity: VS- I Colow Diamond Melee Attributes I-J Shape and cut; Round full cut Wetght. 0.14 to 0.14 cts. tech Number of diamonds: Total Weight; 1 Clarity: 0.14 (estimated) Color: VS- I Diamond Melee Attributes 1-J Shape and cut: Weight: Round full cut Number °f diamonds: " I2 to ' 12 crs• each Total Weight: I Clari 0.12 (estimated) ry' VS-2 Color: I~J Diamond Melee Attributes Shape and cut: Weight: Round full cut Number ofdiamonds: • 13 to .13 cts. each Total Weight: ( Clarit 0.13 (estimated) Y• VS- I j Color: [-J TOTAL. FAIR MAKKET VALUE EXCLUDMG TqX 5749.39 i i Simpg~n : 67 ['agC 14 of2$ N72Ui 1 nn I~JU Iti/ULy ITEM ] ] . $R,p~Ctt I Okyg Ladies Victorian engraved bar pin. ,: Item Attributes Weight: Metal: I.A3 dwt Finish: 1 UK yellow gold Condition: Polished Comments: Good Engraved TV'l'AL FAIT{ MARKET' VAL(!E: EXC;1.Ut)IN(j 'I',~ NTEM 12 - $C~~p ITEMS Assorted gold scrap items. Item Attributes Weight: Metal: 13.77 dwt Condition: 23k White Gold Comments; Poor Item Attributes Band Ring - 1. ! 9dwt Weight: Metal: 13.77 dwt Condition: I8K yellow and white gold Comments: Poor Item Attributes 2 band rings _ 3,1 Idwtt Weight: Mctal: 13.77 dwt Condition: 14K yellow gold Comments: Poor Item. Attributes Z band rings - 3.74dwtt Weight: Metal: 13.77 dwt Condition: 14K Yellow gold Comments: Poor Chain Attributes Pair of earrings - 3.27dwt Weight: Design; 13.77 dwr lwlrr[AI type; Rope Condition: IUK yellow gold Item Attributes Poor Weight: Metal; 13.77 dwt Condition: 14K yellow gold Comments: poor Anchor pin - 1.46dw1 TQTAL. FAIR MARKET VALUE EXCL[1DRVC TAX 33a~,nan : 67 ~c t5 nf28 5100.94 5619.65 6x72011 .•~ rnn ~ V I I/ V G J ITEM 13 - E,AttR(N45 14kyg pearl earrings. Posts/nut TnTAL FAIR MAItKE'r VALUE EXCI.UUING TA}( ITEM 14 - EA,RRING5 18kyg button motifean'ings. Posts. 7.65mm in diameter. Earring Attributes Weight: Metal; Mounting style: Condition: Comments: I dwt 18K yellow gold Pas[ and nut Good Button Motif TU'1'AL FAIR MARKET VAI.UF EXCLU[)tNa "i'A}l ITEM IS - EARRt1YC3 1!4kwg diamond studs wlpush on-screw ot? backs. Earring Attributes Weight: U.62 dwt INetal: 14K white gold Setting: Mounting style: Four prong set Condition: Push on/screw o}~ Diamond Attributes Cood Shape And cut: Round brilliant Measurements: 4.40 x 2.92 z mm a Weight: 0.34 Cts. (estimated)pproximate) Clarity: Color: SI-2 Proportions: Good Finish: Fluorescence: Good Diamond Attributes None Shape and cut: Round brilliant Measurements: 4.30 x 2.94 x mm Weight: 0.34 Cts. (estimated)pproxlmate) Clarity; Color: SI-2 Proportions: H-I Finish: Vcry Good Fluorescence: Good Moderate blue S+mDeon : 67 T(YTAI. FAtR MARKH'1' VALUE E:XCLUnINC'I'gX Page 16 of2$ 565.00 555.00 I ~I 5672.62 ' i I 6/7/Z011 ~ I I ~n ~7v ~ervz~ ITEM 16 - L''A1tRlNCS 14kyg Diamond Studs. ,, Earring Attributer Weight: Metal: 0.39 dwt Setting: 14K yellow gold Mountirtg style; Six prong set Conditiaorz: Post and nut Dieunond Mellee Attributes Good Shape and cut; Round full cut Weight: Number 4f diamonds: 0.125 to 0.125 cts, each Total Weight: 2 Clarity; 0.25 (cstimatcd) Color: 51-2 1-J Tf7rAi•. FAIR MgRKRT Vgt_~E ~x~t.unMC Tnx iTEM 17 - BRE-CELt'I' ~ 142.89 Fair of Victorian cutl`'bracelets in "mourning style, Circa 1880 set w/seed US gold coin Sttached to safety chain. pearls 8c black enamel with S 1 ~, • Bracelet Attributes ' Weight. . Design: 44.70 dwt Condition: Cuff Metal content: Good Coin Attributes ! 4K yellow gold Make: Year: S 1 US gold coin Condition: 1862. Bracelet Attributer Fair Weight: Design; 44.70 dwt Condition: Cuff Metal content: Qood COICA Attributes 14K yellow gold Make: 'Year: $! US gold coin Condition: 1857• 1~air TOTAL FAIR MARKET VALUE EXC;LUD1NCi TqX X2,514.10 Si~np~pn ; 67 rage 17 ot'28 6/7/2Ul 1 ~~' ~'-'f vcv h'EM 18 - NECKLACE 14kyg Link chain necklace w/frame set lapis lazu)e. ~, .~ ' -~.:... Chain Attributes Weight: Design: 5.35 dwt Metal type; Link Clasp; ellow gold Condition; B~l Item Attributes Good Weight: Metal: 5.35 dwt Finish: 14K yellow gold Setting; Polished Condition: Frame Set Comments: Good Stone mounting within in link chain TU'-'AL FAiK MARKET VALUE ExctruniNG T.vt ITfrM 19 -NECKLACE & EARRIN4S $278.20 14kyg cast lank graduated necklace w/matching earrings. . ~, ~ .1 ..~. ~S: Chain Attributes Weight: Design: 13.46 dwt Length / W~~; Greek link Metal type: 18.00 inches /Graduated mm Manufacture: 14K yellow gold Clasp: Cast Condition; Concealed box Comments: Good Earring Attributes 10.0 dwt Weight: Length: 13.46 dwt Metal: 33.00 / 1 I .QO mm Manufacturing: 14K yellow gold Mounting style: Cast Condition: Post and nut Comments: GUUCI Drop-g~k style design, 3.46 dwt T~1'I~AL FAIR IWARKt:'I• VALUE EXCLUCs1Nt; TAX $917.26 Sire : 67 18 ot'28 N71201 I ~Io~uiory ITEM Z(1-1VF.CKLACE l4kyg Omega chain ~.~' . .~;i:•• :~ CAsin Attributes Weight: Design: Length /Width: Metal type; Clasp; Condition: 16.78 dwt Omega Flat 18.00 inches / 3.92 mm 14K yellow gold Concealed box Good • Tc7TAL Fg1R MARKET VALUE EXG1.Ul)INC T,aX 1''rEM ZI - pEA~, NECKLACE Igkyg P~'I necklace. Pearls separated by diamond cut gold tubing. •- ~'' ,. ;ti , . -, h :; ~, • ,; .; ~;~ j, „, . ^ . ., ~,: Chain Attributes Weight: Design: Metal type; Clasp; Condition: Strung Pearls Number of sLr~ands: Number ol'pearl5: Size: Color: Shape: Luster; Nacre thickness: 10.65 dwt Diamond cut gold tubing 14K yellow gold safety clasp Good I 13 10.5 F'ink/rose Oval Medium Medium 17'I~M ZZ - WA'r'CH Ladies 14kwg Diamond Movado Watch. ,.•~.,. Diamond Metee Attt'jbutes Sh®pe and cut• T(71'AL FgIR MARKl: f VALUE EXCLUD1NCi TqX 17 jewels. SN 71048 Weight: hound single cut Number of diarmonds: 0.03 to 0.03 cts. each $ Total Weight: Comments: 0-24 (estimated) 4 on each end of wach case Sin~nn : 67 TOTAL FAIR MARKET VALUE EXCLUDING 7'qx Pie 19 ot'Z$ 5973.24 $306.05 5100.00 6J72011 nnl ~VL I JVL~Y ITEM Z3 -BRACELET Sterling cufl''bracelet. ,~<%. t-. Bracelet Attributes Weight: Design: Length/Width: Condition: Metal content: Comments: ITEM 24 - EAR1ZtNQ9 14kY8 far,-style earrings, l •. Earring Attributes Weight: Metal: Mounting style: Conditian: Comments: ITEM 25 - BROt)(:H Victorian bar pin w/black enatnel. gold filled ~~ ~ 1 eM, Braoeh Attributes Length / W'd~• I Metal content: 60.80 inches / 11.09 mm Condition: Gold Titled Good TOTAL FAIR MARKET VALUE E ITEM z6 - BROOCH/'SL)DE/PE XCLUDINti TAX NDANT 14kyg custom combination pin/slide/pendant set w/10 diamonds ~ .'0~`; . :A'°'. Brooch Attributes 'Weight: Mete! content: 4. f 80 dwt Condition: I SK yellow gold Setting style; Good Prong set Sit-gnun : 67 Page 2t) of2B 25.4 dwt Cuff inches / mm Good Sterling Silver Stamped S. Kirk & Sons, Sterling, 15 TO'1'nL HAIR MAKKL'T VALUE EXCLULIIN(j TAX 3.58 dwt 14K yellow gold Post and nut Gaud I4k t# 1685 scratched inside TOTAL FAIR MARKET VAt.UF.1;xCLUDING TAX 576,20 Sa2s.sa $125.00 annol t 'L'+1 v~~ f vc~ Diamond Melee Attributers Shape and cut: Weight: Number of diamonds: Total Weight: Clarity: Color: ITEM 27 - EARDiNCS 14kyg taperrd "Extrusion" earrings. ,~. IEsrring Attributes weight: Length; Metal: Mounting style: Condition: fTEM ZS- EARR11VCg l.cwerback hoop style 14kyg earrings, ^t ~" Esr-ring Attributes Weight: Metal: Mounting style: Round full cut 0.03 to 0.03 cts. rach 10 0.30 (estimated) VS-2 0 SI-! H-I ~rOTAL FAIR MARKET VALUE EXCLLIUINC TAX 3.34 dwt 27.10 / 22.89 mm 14K yellow gold Wire Good TOTgI, FAIR MARKF_'1' VAl.tl} ExC1.UI~11VU T,q,x 0,56 dwt 14K yellow gold Lever Hack TOTAL FAIR MARKET VALUE fiXCLUllINC Tqx ITEM 29 . PEIYDAHPI' 18kyg custom diamond & boulder opal pendant w/fold over bail •~~ Item Attributes Weight: Metai: 4,7Z dwt Manufacturing: 18K yellow gold Finish: Hand constructed Bening: Polished Candition: Bezel set Comments: Good Custom Fabricated -Free form sunPalon : 67 5459, 13 $217,10 $30,80 1's~e 21 of28 W7/,2t)11 Pal Att><'Ibutes Shape and cut: Measurements: Fancy cabochon Weight; Clarity; 6.00 Cts 14.44 x mn' (approximate) (estimated Base color: } Free of fractures Colors}: Boulder Color intensity: Red Fire pattern; Moderate I'mportions: Broad I~lashfire Finish: Good Dl~ond Melee A~butes Shape. and cut: Good Weight; Round ful! cut Number of diamonds: Total Weight: 0.02 to 0.02 cts. each 3 Clarity; 0.06 (estimated} Color: SI-I Dlgtnond Melee q~butes 1-J Shape surd cut: Weight; Round full cut Number of diamonds: Total Weight: 0.01 S to 0.01 S cts. each 1 Clarity: 0.02 (estimated) Color: S1-! 1-J TO'I'AI, FAIk MA~K~..t, VALUE EXCLUDING TAX ITEM 30 . HEC~CE 20" Straight strand of cultured 61,576.37 pearls. 7mm w/14kyg clasp, Strung Pearls Strand length: Number of strands: 20 ber of pearls; 63 Color: ~ mm to 7-1/2 mm Shape; Pink/grcen Luster: A!I round Comments: ~ Medium -Low Commercial Quality ITEM 3t . TOTAL FAIk MAkK1r 1' VALUE EatCLUDINCI TAX SttACEL1ET George Jensen Sterlin $150.00 g Silver [3raceiet, circa 1960, 7l/2" long, Sv~punn : 67 NaBe 22 0l'2$ a~nis~n~ ~--- f~1r1011 ~ nn ~1VL4fV[y Brgcelet Attributes Weight: Length/Width: 29.19 dwt . inches / mm ITEM 32 . TOTAL FnIR MARKET VALUE FxCI.Ur)IIV(; Tqx SCRAP SILVER Misc, sterling silver scrap items (medical id bracelet, earrings, parts, ping toll ,' ~ ar, etc.) ~I 07AL 1~AIR MARK~^ yALUE EXCLUDING TAJ( ITEM 33 - NECtttacE 'Victorian "Bohemian" style ggmet gold_Flled necklace w/sterling clas , ~y/ p earrings & pin ~ ~ item Attributes Metal: Finish; Goid fiNed Setting; Polished Condition: Prong set barring Attributes FAIT Metal: Mounting style: Gold filled Condition: Screwback post Brooch Attributes Fair Length /Width: Metal content: 33.00 inches / 33.00 mm Condition: Gold frlled Fsir TOTar_ FgIR MARKET VALUE EXCLUDINQ Tax 5275,85 $400,00 $ ] 25.00 TOTAL FAIR MARKET VALUE FpR ALL ITEMS - EXCLUDMG T'.aX: 51 ~ SEVENTEEN 7'HOl13AND ~ y1RTY- +033.48 TFIREE DOLLARS AND FORTY-EICItT CENTS Signature of Appreiaer: Gary S + nsic Gemo TM Master a ologist A isr -- PPraisc ~ D ~. Sim : bl7 Pagc 23 or28 N'1f2011 . ua r,q~ ~ 025/029 Curriculum Vitae Gary L. Smith Gary G_ Smith, trained in Asia and Europe, is recognized as a master goldsmith, s e ; identification qnd authentication, as well as the repair and rostorarion of anti ue 'e an accredited senior appra19er witl- the American Sociei of p c al"tng'" the Gemologist Appraiser, Y Appraisers with~the d s g anon of ~ acts. He is director of the Penns Ivania Grmolo ica! l•aborato Master and as this countries first and foremost larrnsic gemologist_ 1••le is the founder an Y $ iY (PGL), d In addition to his many degrees and designations, he has over 40 tecognized feaQher, Lecturer, and a 8 Years of experience as an internationally companies, legal firms. and the Sta a of Pennsyl an a Tlewelry for Private clientele, banks, Insurance t'easury Department. Educatimn 11962 - Electronics Engineerin 19~' ~ - Advanced Chinese Colds th ng Techniqu~~e of Technology 1965 - 68 _ Gertnanic/European Coldsmithing Studies 1969 - 71 - CerCified Dental Technician The i'ompietion oFthe Following courses of study From the Cemotogical ins York, New 1'orlc and Santa Monica, California. tttute oFArnerica, Hew 1) Graduate Gemologist 2) Diamonds Graduate 3) GIA Diamond Grading 4) G1A Advanced Diamond Clarity Grading S) Colored Scones Graduate 6) G1A Colored Stone Grading 2) CrIA Gem Identification 8) G1A Enhanced GCmstones 90) PaeAjSeparating Sophisticated Synthetics l l) Advanced Gemology; Ruby Sapphire, Emerald The completion of the following courses of stud f International Headquarters, pp gox 1726 y corn the American Society otA ~ Washington DC 20Q41: pp~isers, 1) Personal Property 201 Introduction to Personal Properly Valuation z) Personal Properly 202 Personal Property Valuation Methodology -Research and Analysis 3) Personal Property 203 Personal property Valuation -Report Writing 4) Personal Property 204 Personal Property Valuation .- Appm;~l practice & Standards 5) USPAP -Uniform Standards of Professional Appraisal practice Sinlp9pn ; fi7 ~ ?A 01'28 N7/20! I ~~ io i~:53 FAIL l~OZ6/OZ9 6) CiJ 205 -Gems 3$ Jewelry Appraisal Theory, Meth ~) GJ 20b - M ods ~ Application aster Cemologist Appraiser The completion of the following courses of study from the American Cem Avenue,lLas Vegas NV 89117: society, 8881 W Sahara 1) Certified Gemologist 2) Certified Gemologist Appraiser Laboratory cert;tication: 1) Accredited Gemologist Association 2) American Gem Society Teachi ~r/Authorship American S cie o A raisers lnstruetor - ! 99~ _ Intemational Appraisal Conference, Toronto, ON, Canada - °' and Edwardian Jewelry RCpnoduction" How to Identify Victorian 11997 ~ 1999 _ Chairman for the Protocol Manual, "Standards - Jewelry Committee, Authored; Antique Period Jewel Theory & Techniques" for the Gems & Instructor - 1997 - International A ~' Course for GJ206 _ Master Gemologist Appraiser ppraisal Conference, Houston, TX - "Tool Marks of the MastersO" lnstructur .2002 -International gpprn;sal Conference, San Diego, CA , "Tool M Instructor - 2005 _ Internationat A ~~ °f the Masters®" pPraisal Conference, Austin, TX -"Forensic Gemology 101" In,'sn'uctor - 2006 _ GJ205 Course -'T'ucson, AZ Instructor - 2007/ZpOgn009/ZO I 0 - GJ206 Course -Las Vegas, N V instructor - 2008/2009 _ CJ20S Course - Hofstra University, NY Instructor - 2010 - GJ205 -Iona College - NY Instructor - 2011- GJZOS -New York, NY Jo ce Jonas & ssociates inc. - i'ermanent Facul instructor -Jewelry 2001 _ Adelphi Universi ry, Garden Ciry, NY _ "Tool Marks of 0,e Masters®„ lnstn,tctor -Jewelry 2002 - Hofstra Universi ty, Hempstead, NY -"Tool Marks ofthe Masters®» Instructor-Jewelry 2003 - Hofstr$ Universit Hem stead, NY - y' P "Tool Marks of the Masters®" Instructor- Jewelry 21004 _ Hofstra University, Hempstead NY _ Evolution ofJrwelry''Repair, and Laser Technolo "Tool M $y I 0 I . ~ at~s of the Masters®", The Simpson : 67 ~ Pone 25 of28 I fr1/201 ! ~ I ~~EC ~IYUIti 19:b3 FA+~ I~J027/029 Instructor - JeWel~, ZOOS - Hofstra University, Hempstead, NY _ "Forensic'Gemolo Technology 101, Noble Metal Testing ! 01. 8y 101 ", Laser Instructor -Jewelry 200b - St. Johns University, Queens, NY ~ "Forensic Gemolo " Jewelry Repait", 8Y 1 OI ", Antique instructor-..Jewelry 2007 - St. Johns University, Queens, NY -"Forensic Gemolo Jewelry Repair'°, gy 1 O 1 ", "Antique --- ----~ +^^~• - rermanent Tacul Instructor -Jewelry 2008 - Hofstra University, Hempstead, NY -'`Tool Marks of the Mast 2. ers0", Pans 1 & Instructor -Jewelry 2009 - Hofstra University,l-lempsiead, NY - "Tool Marks of the Masters " 2. m ,Parts 1 Bt Instructor -Jewelry 2010 -Iona College, New Rochelle, NY [nternatiun l Socie of A raisers Instructor - 2001-Annual Conference on Personal Property Appraising, Philadel hi « crf the Masters®" P a, PA - Tool Malts Advalnced L ser Trainin Instructor -.5/13/04. _ 5/14/04 - Rofin-Baasel Inc., Plymouth, MI - "Antique Jewelry R~,~•,• Instructor-9/!6/04-9/1 7104-Rofin-$aasetlnc.,l3oxborou hY Repair' Instructor - 3/18/05 - S/20/OS - Rotin-Baasel Inc„ Plytouth, M,1MA - Antique Jewe , Instructor- t0/12/05 - 10/14/05 - Evolution of Jewelry Re Rofin-Baasel Inc., Boxborou ~~" gh, MA -. Evolution ofJewelry Repai,°' Miscellaneous 1996 -Toronto Antique and Period Jewellery &; Gemstone Conference, North York., pN Lecture: Gemstones in Antique Jewellery , Canada - 199'7-Authored: Forensic Gemology; Identification of Tool Marks on Nobel Metals tit of the Masters®" led "Tool Marks 2002' -Pennsylvania College of Technology .. Taught: 1. Diamonds 2. Calor~ed Stones 3• An[iqu~ ~ Period Jewelry 2003 - SI Workshop, Lafayette, LA -Taught "Tool Marks of the Masters" 2005 •-Advanced Laser Training, Plymouth, M1 Simpson : 67 ~ Z6 ofl8 4/712b! I ~~.aa rs~ ~V1ii/U1y 2006 -Advanced Laser Training, Plymouth, MI 2006 ~ Presentation to GlA Alumni, Washington DC 2007 -American Getn Socie ty, Conclave, Denver Cp _"ltomanov or Rip_Ot~'?'> 2010 - pq Weights & Measures Conference, Lancaster pA _ "precious Meta Is 101" 2010 -Expert Witness, CopYrlBht Litigation Case: Debeers UK Limited rred Meyer Jewelers, Inc. JBDM Jewelry LLC J.C. Penney Corporation, inc. Macy'g Retail Holdings, mac, Rosy Blue Jewelry, inc. Samuels Jewelers, inc. Stuckey Diamond, Inc. Ben Bridge Jeweler, inc. Universal Pacific Diamonds & Jewelry, LLC tale Delaware, Inc. Wal-Mart Stores, inc. Heltberg's Diamond Shops, lac, A~Greditations American Society of Appraisers • Accredited Senior Appraiser with the desi * Chair -Master Gemologist A gnation of Master Gemologist A • Chair -Gems and Jewelry Discppline ~ogram Pp-'siser • Discipline Governor.-Gems and Jewelry • Certified instructor of CJ2p5, "Gems and Jewelry q • Certified instructor of GJ206, "Master pPmisal Tlteo Gemologist Appraiser" pr ry~ ethods 8t gpplication" Amerign Gem Society • Certified Gemologist Appraiser sOO1ety Memberships Accredited Gemotogigt Association (AGA) ,Board Member American Gern Society (AGS) American Society ofAppraisers (ASA) American Society ofJewelry Historians SvnPeon ;157 Litt anon Y~ge 27 of2$ N7/1011 ~ n ~5 ~ozsrozs GiA Alumnl Association lnternation$1 Association for Identification (!A!) Pennsylvania Jewelers Association (PJA) _ ! a Vice President lewelers of America (1A) Jewelers Vigil~ce, Committee (1VC) Society of North American Goldsmiths National Association of Watch ~ 1 (SNAG) Cock Coliectnrs, Inc, (NA WCC) i I~ S~Psot1: 67 ~2B uf2B j 6nnot ~ ~~ 1998 Mercedes-Benz E-Class E320 Sedan 4b Used Car Pr' ices, Reviews -Kelley Blue Bo... Page 1 of 2 Kerrey Bra gook THE TRUSTED RESOURCE car values. ~ i P d car value; or fa3barffi cars for sale ~ car reviews ~ .top stories ® f research tools advertisement HIE' > Car Values > Mercedes-Benz > E320 Sedan 4D E-Class > 1998 > Style > Options > ,,,~,,~ 1998 Mercedes-Benz L-Class aN E320 Sedan 4D M1leage; 90,000 dtange edit options change style Like 1. Select / Browse a Car 2 Choose Style /Options 3 See Used Car Price ~-' - see local deals pricing photos t specs kbb expert review consumer reviews ratings compare Used Car Prices See Trade-In/Sell Values Suggested Retail Private party Exceilent Good S7,3256,875 Fair Change condRion 56,150 ry ~~ a+r a • Find Deals Near You Search for great car deals near Camp HIII. see local deals ~ • • U2•it cnnwm~y,by,a,y vrc advertisement why ads See New Car Rebates and Incentives For the 201:1 Mercedes-Benz E-Class start saving now Compare This Car 1998 Mercedes-Benz E-Class Engine: V6, 3.2 Liter Transmission: automatic '""`'° More Specs Share Print MY Recently Viewed My Saved Cars Check Used Car History Check a cars history with CARFgX before you buy. VIN: Enter VIN (optio~a/J ~_ go No VIN? 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Actual valusNOns cr1~rr"Ine the value Ibr th/s transmitkd to another party, Xege P+rties to will vary based upon market Particubr vehkle was su Y &ue gook assu the transacbon• firs report is tote C°ndwD^s, sPeclAatlons, PpJled by the person mes no nsponslbNlty /or errors or omisskns, (v.~ 053 r the Ind/vMuel vehkle mnddMri or other use ofthe person gerterating thk report Share Print My Recently Viewed My Sayed Cars save http;//~,~,~, kbb.com/mercedes-benz/e_class/1998-mercede - s Benz-e-class/e320-sedan-4d/?... My KBE. ZIP Code: 17011 Sign In 5/24/2011 n r/ 21/'2011 11: 52~ 6104364373 JANNEY MONTGOMERY SC PAGE 02!07 Dame o~ Death: Valuati~>n D 09/21/2011 F.rocessin ate: 09/21/2011 g Date: 07/2112.011 Shaxes ox Par Security De.^,CZ1• Estate Valuation Estate Of. Harriet Stee] Repoxt TAccount: 4299-52~i File I,p; Numberype- Date o1' Deat Harriet Steele-4~gg~f Secur• 1 5271_ sties; .-~_~` ~tzon High./Ask Mean DOD-4-2X-1- ---~,,,~_ Low1B~,d ~ &/or Div & Z.t1t 5 x) 2015 AdJ meats Accruals ecurity BANK oi,~ AMERICA coRPO ~-~ ~` Value COM RATION ~~ New Yo.i-k {060505109; BAC) '.--~ 04 , /21/;:.011 took Exchange 2) 12.40000 12.24000 H/L 1000 CISCp 12.320000 COM 'YS INC (17275 R102; CSCp) 24,824.80 04/21/2~0~4 Sto16,Market LLC 99000 16.86pOp ,8/L 3) 800 E,KELpN CORp 16.925000 Co(y (30161N101;~ EXC) 16.925.00 09121/201Stock E~cha.~ge 40.74000 90.48500 H/L 4) 600 FIR'STENFRGY 40.61250p COM CORp (337932107; FE 32.990.00 New York Stock ~ 09/2I/2011 Exchange 3g•19000 38.80000 H/L 5) X000 FUL;~ON rZNL 38.995000 COJy CORP .PA (?60272100 • 23, 397.00 The NASi.~A4 stock ~ FUI,T~ . 09 /21 /7_ rJ11 Market LLC X0.90000 10.70000 jq/L 6) 1500 GEN.E~L ELECTRIC CO 10-$00000 COM (36960410 10,800.00 Neta yozF. 3% GE) 09/21 Stock Excha,~ge /2CiX1 20.80000 19.73000 H1L 0.14 L" C'2/24 R 02/28 P 09/25/11 20.265000 210.00 30'397.50 Thais x'epoxt was P duce page l cicarag Systems, Incro,Janne with EstateVal li Y or comp.letene ~ a ~peci~ic secur_ 55 o.fYthenatnforry Scott PL°duct of Estate ~ eliable, we d'ties, whs.ch a oration C assumes Valuations & _n tended to ~ not warxant xe valued. Whipe°Vided, the Date eoponsibil~,ty for ofes constitute 1e al °r 9'uarayltee its we deem this ~ f Death and the sional and' attorney go °r tax advice. accuracy. This formation to be discuss estate YOU should co Service is settlement andnanlt with yourntax Y legs) matters. .. «, cu11 I1: 52I 6104364373 JANNEY MONTGOMERY SC Date of PAGE 03!07 ~alua Death: 09/21/G011 Prrcess~.~ Ddte: 04/2I/2011 9 Date: 07/21/011 ES'tate of: Harriet Stee Report Account: 9299-52~; f'i]_e YD: NumbexYo f' Date of Deat Sh,~re$ Security Harr~,et tat SECUr' ox Par eele-X299_5271- 'ties: ], DescxiPtion DOD-4-21-1 ~-----..-_• ~~ Hlgh/Ask Low/Bid Mean &/or & Aa! ' D1v znt 5ecurit 7) ~~"`- --..` J men i s Acc Y 800 HONDA -~" _ rUals Value MOTOR L'~D (438128308; ~- AMERN 3HS •HMC) New Yo Ck S• ~---~ 04/21/:0 Lock Exchange 11 37.54000 0.1699y 37.17000 H/h a) E 03/28 R 03/30 37.3550ao 300 JOI~NSO19 p 07/01/11 ~ JOFINSON 135.97 29, 884 . OC New (4 78160109; JNJ) Yo.:; k Stoc)~ Exchange 09/2] /R?011 68.30000 63.77000 H 9) /L 900 KI.P1BERi:~Y 64.035000 COM CLARZ{ CORP ( 4 9 4 3 19.210.5 0 68103; ,({~yB ) New Yoe°k Stock Exchange 04/21/'.'011 66.50000 65,82000 Ip~ ~1/L 600 MERCK a: 66•1E~0000 COM CO INC NEW (58933Y_ 26,469.00 X 05; MR,E{) New YOZ•k Stock Exchange 04/21/;011 39.?_9000 33.960 11) 00 H/L 500 )'ARGE1' CORP 34.1X5000 CO~y (87612,E106; 7+G~) 20, 475, 00 NeW York Stock Exchange 04/21/2011 50,1500p 99.F30000 i 12) H/L 400 PROCTER & G `~g• 975000 ii CON1 ISLE CO (742718109; pG) 24,987.50 .New Y ~ Og/21%2jlitock Exchange 63.75000 63.00000 H/L 63.375000 ~ 25,350.Op j 'phis report was Page 2 .Icing Systems. Incrodu,ca~d with EStateV 'curacy or co Janney Mont o dl' a product speci:Eic securitteness of the informatscatL LLC mesEstate Valuations x'eliable, we ~.es, whi.ch are assn & do not value yon provided, the Do respons:~bilitY for .intended to wa.r~:•a.nt d. Whale We deem ate of Death a rote constitute Y ox guarantee its this informatio nd the ssionaj and a'ttorn -"gal or accur n to be et' to dzscuss advice. You shoucy~ Thys Sexvice estate Settlementd consult r,,r~,th is not and any 1e9a1 mattersx . / L1/ Ct711 ;17,; 5fZ 6104364373 Date oi: Death: Valuation Date: 04/21/:.'011 Process in 04 /2I, /~: 01 ], g Date: 07/21f~:011 Shares or Par Secur,~tY Descr' JANNEY MONTGOMERY SC PAGE 04/07 t;state ox; Harriet Ste: Account: 4299-$,~ Report TYPe: Date xriet of Sec Oea File rD: Ha Stee],e~g299-5271-DOItIes; iptzon D 4 21- High/Ask Low/Bid Mean, &/or Div t Int 13) _` "`---- Adj meats Accrua],s Value~t` 4 0 0 W,Zy,L NIA R T S TO COM RES INC (93X14210 ~ --~_ 3; wM.r) Q~~2York Stock Exchange 1/2011 53.93000 53,42000 H/L 14) 2500 53.675000 EATON 'VANCE TXMGD GL BUYWR Op,P 21 ~ 4 70.0 C COM (27829C10 New York stock Exchange S% ETW) 04/21/:011 J,2.29pd0 12,22000 H/I~ 15) x.500 12.255000 GABELL°~ GLB GLD N ' COM SHt3 BN AT RES ~ INCM 30.637.5C .NYSE A,P1EX EINT f36244N109; GGN) ' p4/21/<'011 guities 19.15000 18.91000 H/L 16) 3000 DT;EYf`U;; X9.030000 COM ST~TEGTC MUMS INC 28,545,00 f261932107'; LEO) Net''' YOY'k Stock Exchange 09 /2J /G 011 7.80000 7.75000 H/L 0.049 E; 04/13 R 17) 04/15 P 04/29 7.7'75000 1500 MFS /11' 23,325.00 IN~'T GRADE MUN TP 147.00 SH BEN INT (593], 3B108 NeW York Stoc ~ CXH) 04/21./2011 k Exchange i 8.80000 8.75040 H/L 0.0545 E 0 ~ 18) 4/11 R 04/13 P 04/29/11 8.77;5000 I 3500 CALAMOS ST 13,X62.50 COM SH ~TEGIG TOTL REIN FD 81.75 BEN INT f 128X2SI01; CS , I New York Stock .Exchange ~) I 04/21./2011 9.79000 9.71000 H/L 19) i 173193,24 Cash (GASH} 9'750000 ~ 34,125.00 173,193.4 This Page 3 Prycin ypOrt was produc„ g S stems, Inc• d with EstateVal ccUracy or corn Jan.•~ey Montgomer, ' a Product o:f specific se pleteness ~~f the in Y Scott LLC Estate Valuations curities formation assumes & reliable, t,,,e do wh.Ech are valued. Provided, the I,ateespOnsib~,l,ity fo.r intended to ~Ot war:'=antY or guaranteeile we de of Death and the Profess' ~'onstit„te .. em this informs zonal and att "'-egal or tax adtri its acCr~racy• This 'lion to be orne~,r to discuss estate •sett,lementdandnanltewithe is not Y 1e al Your tax q matters. bIIY1I2011 11:5 6104364373 Date oj_ Death : 04 /21 /;•~ 011 VaZuati.ott Date; 04/21, P.rocess~ing Date: 07/21%2~p11 Total Value: Total Ac:cruaJ.; Total: $610,,238,26 ~- $609,6~3. $578.72 Thi$ re o Page 4 p xt was praducc~ Prica.ng systems d with EstateVal accurac Inc. Janney Mont ' d product o~ Estate 1t y or comp>,etene'ss of t gomery scatt LLC aluations specific sec:uritie$ he 1nfOZmation assumes no re5ponaibilit & reliable, wE~ do wh:Lch are valued, provided, the Da Y for intended to c not iaarranty or while we deem this to of Death and the profeSSio onstitutp -:ega1 or guarantee its accurac information to be ~xal,and attorney. to discuss estate~settl meuld con s service is not suit wir_h your tax nt and any Legal matters. JANNEY MONTGOMERY SC PAGE 05/07 Estate of: Harriet Step Account:429g_5: Report TYPe: Date of k'ile T. D; Harriet dumber of Securities ea Steeae~4?_99-5271-DOD-4-2X- 07/21/2011 11:52 6104364373 Date of Death: 04/21/G.01,1 Valuation Date; 09/21 .Processing Date: 07/2 /c:011 l/20]1 Shares ox' Par 1) 2) 3) 4) 5) JANNEY MONTGOMERY SC Estate Valuat~,on PAGE 06/07 Estate of; Haxriet Step Account: 7921-0. RepNumberpof Date °f File ID; Ha Dea rriet Steele-792 SeCUr~,t1es: Security X-0999-DOD-4.-21 Description Mean High/Ask Low/Bid ~ &/or Div & Int Se ~~""-'-~ A'd~ meats AcCx-uals curit~ ).000 ALCOA _ Value zNC {01381710:[; p,~y7 ~~' COM New York Stock Exchange 04/2:11,2011 17.03000 16.55000 H~`1, 600 .AT&T 1 E' • 790000 Z'VC (00206R10?; T) CONJ New Ya,~k Stoclc Exchange 04/21/::~01X 30.75000 30.22000 H/~, 0.43 E 04/06 R 04/p8 p 05/02/1). 30"485000 200 JOHNSOt•1 & JOHNSON (978160204; JNJ) COM New Yoe"k Stock Exchange 04/21/x;011 64.30000 63.77000 H/1, 64.035000 300 MERCK &. CO ZNC NEW ~ COM (~B933Y105; MRK) New York Stock Exchange 04/21/2011 34.29000 33.96000 H/L 600 ppL COF.P J4•X250b0 COM (6935ZT106; ppL) New York Stock Exchange 09/2],/2011 27.07000 ?_6.75000 H/L 6) 1500 AGIC CONY 26.910000 COM & INCOME FD IT. (653706109; NCZ) New York Stock Exchange 04/21/2011 10.10000 1D.00000 H/L 0.085 E 04/07 R 04/11 ,P 05/02/11 10.050000 16, 790.0. 18, 297, , OC 258.00 12,807,00 10,237,50 16, ].4 6.00 15,075.00 127.50 This re o Page l Prici p x•t was prdduc.e d with accurac Systems, Ir~c_ Jan•~eY MontEstateVal, a pxoduct o.f y °~' completeness ~~f th gomery Scott LL Estate Valuations specif~,c Se~;urities e information G assumes n0 r p & rexiable ~ wh.:cc.h are valued. W provided, the Dateeof°nsibility foz ~.ntended~toe dO not wax'a.anty or bile we deem Death and the constitute ~ guaxantee J,ts acc this information to be pxofessional and atto, ;regal or tas advic uxacy. This se v' t'ne_~ to discuss estate ~ YOU should con x' ice is ,not settlement anal anlt w~,th your tax Y legal mattez5. ~j ~ ~b11 11: 512 6104364373 Date oi° Death: Valuation Date: 04/21/`011 Processin 04/27 /x:017 g pate: 07/21/2011 Shares Security oi- Pax 4 Description 7) JANNEY MONTGOMERY SC PAGE 07/07 Estate of: .Harriet Step Account: 7921_0.= Report TYPe: J7ate File ID: Hazr1e Number of Sec °f Dea t Stee.~e_7921_099 unities; 9-DOD-4-21- HiJh/As,~ Dean &/or Div Low/Bid AdJ'rnents & rnt Security Accruals Value 7S0 UNITED STATES NATL G,AS FUNp LP UNIT N~~p !-^ NYSE Arca E u ~ ~~NG) -- 09/27/01], q a.ties E~schangE 11.55000 11.2000 ~/1, 8} 48740.64 Cas1~ 11.390000 ~'=AS,H } 'Total V,~lue Total Accrual: Total: $147, 015.:14 8, 542. 5~ q8, 740. 6c $146, 629.69 X385,50 This report i,Ta page Pricing SYstema s Produc~•~d with Es accura ~ Inc. uTa ~ tateVaa CY or coznpletene5sn~fy MOntgomcry Scott pxoduct of Estate V specific securities the ini:ormat' LLC asuumes n aluataons & reliable, we wh='-ch are xon provided o reSponsibil' intended to ~~d° not w'ar~~anty orvalued. While w r the Date of Dea xty fox onstit guarantee a deem this infor th and the Proi:'essional and attorreie~,egald~scuss ~staCeitYouccuracy.c~his servicenisonot to sett should nsu1t with your, tax Zement and any legal matters.