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HomeMy WebLinkAbout04-11-121505611185 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box zsosol INHERITANCE TAX RETURN 21 11 01179 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 184-36-6026 10252011 05041910 Decedent's Last Name Suffix Decedent's First Name MI ELSER MARY W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ~ 2. Supplemental Return ^ 3. Remainder Return (Date of Death ^ ^ Prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required ® death after 12-12-82) 6. Decedent Died Testate 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 Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT M. STRICKLER, ESQ• 717-757-7602 First Line of Address 110 SOUTH NORTHERN WAY Second Line of Address City or Post Office YORK Correspondent's a-n Under penalties of p~ it is true, correct and State PA RSTRICKLERa9GSLSC•COM ZIP Code 174023737 REGISTER OF WILLS USE ONLY E'~ C ~ ~-l~ ,-~=j ~ `-T~l .Z n -.'` .., ~. ~ _~ _7^_,a .~ ~ -.--_ -,-, DA FIl-E D r',~ Ta. ;~~ ~,_~ I-`..,~ t.~.i ~.-- C;` Ti - - - ° ~-- ° ••- •-•-~~~. ,,,~,~~,,,y a..~uniNanyniy xneouies ana statements, and to the best of my knowledge and belief, ration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Il1Ni 7~oi r di 1183 WYNDHAM DR SIGNATURE REPARER Ol YORK, PA 17403 .'" "_ '"~ DATE ~-r9 , ADDRESS l~,J - - ' "- 110 SOUTH NORTHERN WAY YORK, PA 17402-3737 PLEASE USE ORIGINAL FORM ONLY 1505611185 OM4647 3.000 Side 1 1505611185 J REV-1500 EX (FI) 1505611285 Decedent's Social Security Number 184-36-6026 Decedent's Name R MAR Y RECAPITULATION 1. Real Estate (Schedule A) 0 0 0 . 1. 2. Stocks and Bonds (Schedule B) . 2 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3 4. Mortgages and Notes Receivable (Schedule D) . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested , 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1 through 7) , . 8. Side 2 9. Funeral Expenses and Administrative Costs (Schedule H). g. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 11. Total Deductions (total Lines 9 and 10), 11. 12. Net Value of Estate (Line 8 minus Line 11) _ 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) , 14. 1505611285 i AJl CALCULATION - 5EE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2) X .0 - 0. 0 0 16. Amount of Line 14 xable 4~ 1 5. at linealratex 0 . 213,366.00 16 17. Amount of Line 14 taxable . at sibling rate X .12 0 • 0 0 18. Amount of Line 14 taxable 17. at collateral rate X 15 0 0 0 . 18. 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505611285 214,853.00 0.00 0.00 16,822.00 17,253.00 0.00 248,9~A.nn 30,256.00 5,306.00 35,562.00 213,366.00 0.00 21,~,a~,t,.nn 0.00 9,601.00 0.00 0.00 9,601.00 OM4648 3.000 REV-1500 EX (FI) Page 3 File Number Total Credits (A + g) (2) 8 , 9 4 7. 0 0 3. Interest (3> 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 0 • 0 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6 Jr 4 0 0 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 ^ b. retain the right to designate who shall use the property transferred or its income c. retain a reversionary interest . d. receive the promise for life of either payments, benefits or care? 2. If death occurred after Dec. 12. 1982, did decedent transfer property within one year of death without receiving adequate consideration? . ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ^ 4. Did decedent. own an individual retirement account, annuity, or other non-probate property, which contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. OM4671 2.000 Tax Payments and Credits: 1. Tax Due (Page 2, Line 1 s) (1> 9 , 6 01.0 0 2. Credits/Payments A. Prior Payments 8, 5 0 0. 0 0 B. Discount _ 4 4 7. 0 0 REV-1503 EX+ (~g8) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS ~ BONDS FILE NUMBER Mary W. Elser 21 11 01179 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIP7)ON VALUE AT DATE OF DEATH 1. 15, 000 Par Butler County PA 15,684 (see attached) 2 2,325 Units Franklin Finl Svcs 36,173 (see attached) 3 10,546.849 Shares Oppenheimer Glbl 43,242 (see attached) 4 20,759.768 Shares Lord Abbett 59,788 (see attached) 5 7,518.796 Shares John Hancock Strat 48,271 (see attached) 6 Delaware Investments Fund 1,978 7 Prudential Mutual Fund 9,717 TOTAL (Also enter on line 2, Recapitulation) I $ 214 , 853 3wasss i.ooo (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, ~ MISC. RESIDENT DECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Mary W. Elser 21 11 01179 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 ~. Tangible personal property 722 (see attached) 2 Checking#5080033453 PNC Bank 210 (see attached) 3 Cash 50 4 Jewelry 500 (see attached) 5 ML Bank Deposit Program 7,753 (see attached) 6 Highmark Medicare 52 Refund 7 Tangible personal property 805 (see attached) 8 Tangible personal property 720 (see attached) 9 Ladies Home Journal 3 Refund 10 Reader's Digest 54 Refund 11 Highmark 3 Premium refund 12 Highmark 163 Benefit payment 13 Magazine subscription 59 Refund 14 Continental Casualty Insurance 1,954 Premium refund 15 Reader's Digest Condensed Books 15 Cancellation refund Total from continuation schedules 3,759 TOTAL (Also enter on line 5, Recapitulation) 3 16, 822 owasnD 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Mary W. Elser Schedule E (Page 2) Item No. Description 16 AF&L Insurance Company Premium refund 17 CNA Insurance Premium refund 18 Asbury Communities Inc. Refund 19 Miscellaneous deposit 21 11 01179 Value at Date of Death 216 2,124 1,253 166 Total (Carry forward to main schedule) 3,759 F2EV-1509 IX+ (Ot-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: Marv W. Elser 21 1101179 ff an asset became jointly owned within one year of the decedent's date of death, k must be reported on Schedule G SURVNING JOINITTB~ANi(S) NANE(S) ADDRESS REiP,TIONSHIPTO DC-CEDINT A Day, Jo Anne 1504 Tussey Court, Mechanicsburg, PA 17055 Daughter B Long, Mary Elser 10170 Cedar Grove Road, Fairburn, GA 30213 Daughter JOINTLY OWNED PROPERTY: ~~ NLNu81R LETTER FOR JOINT TENANT DATE IvIADE JOINT DESCRIPTION OF PROPB2TY INCLUDE NAA£OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUA6ER OR SIMLAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE DATE OF DEATH VALUE OF ASSET °k OF DECEDB~lPS INTT32EST DATE OF DEATH VALUE OF DEC®B~fT'SIMT3~EST 1 AB 9/19/201 Savings#5113728703 PNC Bank 17,253 100.0000 17,253 (see attached) TOTAL (Also enter on Line 6, Recapitulation) E 17 , 2 53 9W46AE 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Marv W. Elser 21 11 01179 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Alan Wirt Funeral expenses 200 Total from continuation schedules . B. 1 State _ZIP_ 13,826 2. 3. Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 9 , 4 6 8 Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees. 3 6 7 5. Accountant Fees: 6. Tax Return Preparer Fees: 410 7. 1 U-Haul Rental expense 108 2 Filing Fees-Register of Wills Inheritance tax and Inventory 20 Total from continuation schedules 5,857 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: TOTAL (Also enter on Line 9, Recapitulation) ~ $ 3 0 , 2 5 swasac z.ooo If more space is needed, use additional sheets of paper of the same size. Estate of: Mary W. Elser Schedule H Part 1 (Page 2) Item No. Description 2 Myers-Buhrig Funeral Home Funeral expense 3 Funeral luncheon 21 11 01179 Amount 13,588 238 Total (Carry forward to main schedule) 13,826 Estate of: Mary W. Elser 21 11 01179 Schedule H Part 7 (Page 2) 3 Social Security Administration Return of payment 3,480 4 Mary Long Miscellaneous expenses 1,072 5 Merrill Lynch Processing fees and commission 814 6 Cumberland Law Journal Legal advertisement 75 7 The Sentinel Legal advertisement 147 8 Gilbert & Gilbert Auctioneers, Inc. Appraisal fee 110 9 IInited Parcel Service Shipping fee 25 10 Leon Ness Jewelry Barn Appraisal fee 50 11 Vital Records Death certificate 9 12 Chuck Bricker Appraisal fee 75 Total (Carry forward to main schedule) 5,857 REV-1512 EX + (12.08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary W. Elser 21 11 01179 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Griswold Special Care Nursing services 844 2 Selena Moore-Posey Nursing care 108 3 Bed, Bath & Beyond Check paid after date of death 76 4 Susan Ault Nursing care 227 5 Gwen Bryant Nursing care 83 6 Verizon Utility expense 14 7 Cathy Souders Nursing care 96 8 Bonnie Grossman Nursing care 165 9 Deborah Stopper Nursing care 211 10 Bethany Village Nursing home expenses 3,068 11 PA Department of Revenue 2011 PA40 tax 414 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS TOTAL (Also enter on Line 10, Recapitulation) ~ $ 5 , 3 0 6 awasAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENTOP REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: r1a w. xlser 21 li 01179 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Robert C. Elser 1183 Wyndham Drive York, PA 17403 Son 71,122 2 Jo Anne Day 1504 Tussey Court Mechanicsburg, PA 17055 Daughter 71,122 3 Mary Elser Long 10170 Cedar Grove Road Fairburn, GA 30213 Daughter 71,122 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 If more space is needed, use additional sheets of paper of the same size. 9W46AI 2.000 -~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE FILE N0. 21 11-1179 BUREAU OF INDIVIDUAL TAXES Po Box zso6ol pennsylvania AND ACN 11178519 HARRISBURG PA vlzs-0601 oePnaTMeNroFaeveNUe TAXPAYER RESPONSE DATE 11-29-2011 REV-1543 EX AFP (05 -11) ** MARY E LONG 10170 CEDAR GROVE RD FAIRBURN GA 30213-1878 TYPE OF ACCOUNT EST. OF MARY W ELSER ^ SAVINGS SSN 184-36-602 ~ CHECKING DATE OF DEATH 10-25-2~ ^ TRUST COUNTY CUMBERLAND O ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS n 1 COURTHOUSE SQUARE JV~ CARLISLE PA 17013 P NC BANK NA provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you are the Spouse of the deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due, but you must notify the department of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2. If you believe the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. Please call 717-787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5113728703 Date 09-19-2011 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance II 253.00 payment to the Register of Wills. Make check ~` ~ payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax $ 5,62b.50 months of the decedent's date of death, Tax Rate ~( . 12 deduct a 5 percent discount on the tax due. Any inheritance tax due will become delinquent Potential Tax Due $ 675.18 nine months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT `IN AN,OF'FiCIAL TAX ASSESSMENT A. ^ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. ONE B L O G K B. The above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax return 0 N L Y filed by the estate representative. C. ^ The above information is incorrect and/or debts and deductions were paid. Complete PART 2^ and/or PART ~ below. PART If indicating a different tax rate, please state OFFICIAL USE C)NLY ^ AAF relationship to decedent: PA DEPARTMENT OF REVENUE TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS i PAD LINE 1. Date Established 1 i 1 2. Account Balance 2 $ 2 3. Percent Taxable 3 X 3 4. Amount Subject to Tax 4 $ 4 5. Debts and Deductions 5 5 6. Amount Taxable 6 `~ 6 7. Tax Rate 7 X 7 8. Tax Due 8 $ ~ 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) 5 Under penalties of perjury, I declare that the facts I reported above are true, correct and c mplete to the best of my knowledge and belief. HOME C ~ ~1 WORK--C-- - -,- --- f `', LAST WILL AND TESTAMENT OF MAR% W. ELSER I, MARY W. ELSER, of Mechanicsburg, Cumberland County, Pennsylvania, being of full age and sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking, annulling and making void any and all Wills by me at any time heretofore made. ARTICLE I All estate and inheritance taxes (including interest and penalties, if any), together with all administration expenses, payable in any jurisdiction by reason of my death (including those taxes and expenses payable with respect to assets which do not pass under this Will) shall be paid out of and charged generally against the principal of my residuary estate, without apportionment. I waive any right of reimbursement for, recovery of, or contribution toward the payment of those taxes and administration expenses, except my personal representative shall, to the maximum extent permitted by law, seek reimbursement for, recovery of, or contribution toward the payment of federal or state estate tax attributable to property in which I have a qualifying income interest for life, over which I have a power of appointment, or which is included in my gross estate by reason of Section 2036 of the Internal Revenue Code of 1986, as from time to time amended (the "Code"), and which tax is not otherwise paid or payable. Any / `G G~ MARY W. ELS generation-skipping tax resulting from a transfer occurring under this Will shall be charged to the property constituting the transfer in the manner provided by applicable law. ARTICLE II A. I give all the tangible personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament, to such of my children as are living on the date of my death, in shares of substantially equal value to be divided in such manner as they shall agree, or if they shall fail to agree upon a division within three (3) months after the date of my death, as my personal representative shall determine. B. A11 costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. ARTICLE III A. All the rest, residue and remainder of the property which I may own at the time of my death, real, personal and mixed of whatever nature and wheresoever situate, I give, devise and bequeath to CORESTATES BANK with offices in York, Pennsylvania and ROBERT C. ELSER as Co- Trustees to hold, administer and distribute for the following uses and purposes: ` ~ 2 MARY W. E E i ,,I 1. My Co-Trustees shall set apart one (1) equal share for ~, of mine and one (1) equal share for the issue ld each living chi collectively of each deceased child of mine. My Co-Trustees shall distribute each share set apart for the issue of a deceased child to such issue, per stirpes. My Co-Trustees shall hold each share set apart for a living child as a separate trust for such child and shall distribute the income and principal thereof as follows; (a) In the event my son, ROBERT C. ELSER, survives me I direct that my Co- and one (1) equal share is set apart for him, Trustees shall pay to my son, ROBERT C. ELSER, such share together with any accumulated income free and clear of the trust. (b) In the event my daughter, MARY ELSER LONG, survives me and one (1) equal share is set apart for her, I direct that my Co-Trustees shall pay to my daughter, MARY ELSER LONG, such share together with any accumulated income free and clear of the trust. (c) In the event my daughter, JO ANNE DAY, survives me Co- and one (1) equal share is set apart for her, I direct that my Trustees shall hold her share in trust and that my Co-Trustees shall pay to or apply for the benefit of my daughter, JO ANNE DAY, the net income from such share in at least quarter annual installments and shall pay to or apply for the benefit of my daughter, JO ANNE DAY, the whole or any Co-Trustees may in their part of the principal of the trust as my discretion deem advisable for the maintenance, welfare and comfort of my daughter, JO ANNE DAY. Upon the death of my daughter, JO ANNE DAY, my Co- Trustees shall continue to hold the principal of the trust as then ~) ~~. ` ~ SER 3 MARY W. constituted for the benefit of the then living issue of my daughter, JO ANNE DAY, and my Co-Trustees shall divide the principal of the trust estate into as many equal shares are there are issue of my daughter then living. My Co-Trustees shall set apart one (1) such equal share for each living issue, My Co-Trustees shall hold each share set apart for a living issue as a separate trust for such issue and shall distribute the income and principal thereof as follows: (i) My Co-Trustees shall pay or apply to or for the benefit of each living issue so much of the income and principal of such share at any time and from time to time as my Co-Trustees deem advisable to provide for such issue's health, education, maintenance and general welfare until such issue shall attain the age of twenty-five (25) years at which time the trust shall terminate and my Co-Trustees shall distribute the entire balance of the principal and any accumulated income to such issue free and clear of the trust. 2. With respect to any trust created hereunder for the issue of a deceased child of mine, my Co-Trustees shall hold each such trust as a separate trust for such issue and shall distribute the income and principal thereof as follows: (a) My Co-Trustees shall pay or apply to or for the benefit of each beneficiary so much of the income and principal of such trust at any time and from time to time as my Co-Trustees deem advisable to provide for the beneficiary's health, education, maintenance and general welfare until such beneficiary attains the age of twenty-five (25) years at which time the trust shall terminate and my Co-Trustees shall distribute the entire balance of the principal and any accumulated 4 Y W. SER income to such beneficiary free and clear of the trust. AR°~ICIaE ~V The provisions of this Article shall apply to each trust held under this instrument and to all other dispositions under this instrument: A. If at any time a beneficiary eligible to receive net income or principal distributions is under legal disability, or in the opinion of the Co-Trustees, is incapable of properly managing his or her financial affairs, then the Co-Trustees may make those distributions directly to the beneficiary, to a lawful guardian of the beneficiary, or to a custodian selected by the Co-Trustees for the beneficiary under a Uniform Gifts to Minors Act or similar applicable law, or may otherwise expend the amounts to be distributed for the benefit of the beneficiary in such manner as the Co-Trustees consider advisable. As used throughout this instrument, the term "lawful guardian'° shall mean successively in the order named (i) the court-appointed guardian of the estate, (ii) either parent, (iii) the individual having personal custody (whether or not a court-appointed guardian) where no guardian of the estate has been appointed. B. Except as otherwise provided in this instrument, all income accrued or undistributed at the termination of any interest shall be treated as if it had accrued or been received immediately after that termination. C. Among the circumstances and factors to be considered by the Co-Trustees in determining whether to make discretionary distribution of net income or principal to a beneficiary are the other income and assets c~h S~ 5 MARY W. SER known to the Co-Trustees to be available to that beneficiary and the advisability of supplementing such income or assets. As used throughout this instrument, the term '°education°° includes, but is not limited to, private schooling at the elementary and secondary school level, college, graduate and professional education, and specialized or vocational training. D. Except as otherwise provided by law, no power of appointment or power of withdrawal shall be subject to involuntary exercise, and no interest of any beneficiary shall be subject to anticipation, to claims for alimony or support, to voluntary transfer without the written consent of the Co-Trustees, or to involuntary transfer in any event, E. Any trust principal or net income as to which a power of appointment is exercised shall be distributed to the appointee or appointees upon such conditions and estates, in such manner in trust or otherwise), with such powers, in such amounts or proportions, and at such time or times (but not beyond the period permitted by any applicable rule of law relating to perpetuities) as the holder of the power may be specified in the instrument exercising the power. In determining whether a testamentary power of appointment has been exercised, the Co-Trustees may rely on a Will admitted to probate in any jurisdiction as the Will of the holder of the power or may assume the holder left no Will in the absence of actual knowledge of one within three months after the holder's death. F. If at any time the Co-Trustees shall determine that the trust is of a size that is no longer economical to administer, the Co- Trustees, without further responsibility, may (but need not) distribute 6 MARY W. E S the trust to the beneficiary for whom the trust is named. ARTICLE VV The Co-Trustees shall have the following powers with respect to each trust held under this instrument, exercisable in the discretion of the Co-Trustees: 1, To retain for any period of time without limitation, and without liability for loss or depreciation in value, any property transferred to the Co-Trustees, including partnership interests (whether general, special, or limited), even though the Co-Trustees could not properly purchase the property as a trust investment and though its retention might violate principles of investment diversification; 2, To sell at public or private sale, wholly or partly for cash or on credit, contract to sell, grant or exercise options to buy, convey, transfer, exchange or lease (for a term within or extending beyond the term of the trust) any real or personal property of the trust, and to partition, dedicate, grant easements in or over, subdivide, improve, and remodel, repair, or raze improvements on any real property of the trust, and in general to deal otherwise with the trust property in such manner, for such prices, and on such terms and conditions as any individual might do as outright owner of the property; 3. To borrow money at interest rates then prevailing from any individual, bank, or other source, irrespective of whether any such individual or bank is then acting as trustee, and to create security interests in the trust property by mortgage, pledge, or otherwise; 4. To invest in bonds, common or preferred stocks, notes, 7 MAR W EL real estate mortgages, common trust funds, shares of regulated investment companies, currencies, partnership interests (whether general, special, or limited), or other securities or property, real or personal, domestic or foreign, including partial interests, such as life estate, term or remainder interests, without being limited by any statute or rule of law governing investments by Co-Trustees; 5. To make allocations, divisions, and distributions of trust property in cash or in kind, or partly in each; to allocate different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries or. separate trusts. without liability for, or obligation to make compensating adjustments by reason of, disproportionate allocations of unrealized gain for federal income tax purposes; and to determine the value of any property so allocated, divided, or distributed; 6. To exercise in person or by general or limited proxy all voting and other rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial structure of any corporation; 7. To cause any security or other property to be held, without disclosure of any fiduciary relationship, in the name of the Co- Trustees, in the name of a nominee, or in unregistered form; g. To pay all expenses incurred in the administration of the trust, including reasonable compensation to any trustee, and to employ or appoint and pay reasonable compensation to accountants, depositaries, 8 W. L investment counsel, attorneys, attorneys-in-fact, and agents (with or without discretionary powers); g. To deal with the fiduciary or fiduciaries of any other trust or estate, even though a trustee is also the fiduciary or one of the fiduciaries of the other trust or estate; 10. To compromise or abandon any claim in favor of or against the trust; 11. To commingle for investment purposes the property of the trust with the property of any other trust held hereunder allocating to each trust an undivided interest in the commingled property; 12. To merge and consolidate at any time all the trust property and thereafter to administer the trust property as a single trust hereunder; 13. To execute instruments of any kind, including instruments containing covenants and warranties binding upon and creating a charge against the trust property and containing provisions excluding personal liability; and 14. To perform all other acts necessary for the proper management investment, and distribution of the trust property. B. The powers granted in this Article shall be in addition to those granted by law and may be exercised even after termination of all trusts hereunder until actual distribution of all trust principal, but not beyond the period permitted by any applicable rule of law relating to perpetuities. C. To the extent that such requirements can legally be waived, no trustee hereunder shall ever be required to give bond or security as !/ dy 9 MARY W L ER trustee, or to qualify before, be appointed by, or account to any court, or to obtain the order or approval of any court with respect to the exercise of any power or discretion granted in this instrument. D. The Co-Trustees' exercise or nonexercise of powers and discretion in good faith shall be conclusive on all persons. No person paying money or delivering property to any trustee hereunder shall be required or privileged to see to its application. The certificate of the Co-Trustees that the Co-Trustees are acting in compliance with this instru.~nent shall fully protect all persons dealing with the Co-Trustees. E. This instrument and all dispositions hereunder shall be governed by and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. F. The compensation of the corporate trustee shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. ARTICLE VI A. Any trustee may resign at any time by giving prior written notice to the beneficiary or beneficiaries to whom the current trust income may or must then be distributed. B. On my death, I name ROBERT C. ELSER and CORESTATES BANK, with offices in York, Pennsylvania, as Co-Trustees of each trust held under this Will. Except as otherwise provided in paragraph D and E of this Article, if the trustees hereinbefore appointed fail or cease to act as trustees hereunder for any reason, or if any successor trustee appointed as hereinafter provided ceases to act as trustee hereunder for any ~yc ~ ~. 10 MARY W. LS reason, the person or persons indicated in paragraph E of this Article shall, by written instrument, appoint any person (other than my descendants), or any bank or trust company, within or outside the Commonwealth of Pennsylvania, as a successor trustee. C. The person or persons indicated in paragraph F of this Article may at any time, by written instrument, approve the accounts of the Co- Trustees with the same effect as if the accounts had been approved by a court having jurisdiction of the subject matter and of all necessary parties. D, If any corporate trustee designated to act or at any time acting hereunder is merged with or transfers substantially all of his assets to another corporation, or is in any other manner reorganized or reincorporated, the resulting or transferring corporation shall become trustee in place of its corporate predecessor. As often as the Co- Trustees shall deem such action to be advantageous to the trusts or to any beneficiary, the Co-Trustees may, by written instrument, resign and appoint as substitute trustees with respect to all or any part of the trust principal, including property as to which the trustee cannot act, any person (other than a descendant of mine), or any bank or trust company, within or outside the Commonwealth of Pennsylvania. The substitute trustee shall have all of the title, powers, and discretion of the. original Co-Trustees, but shall exercise the same under the supervision of the resigning trustee, who shall act as adviser to the substitute trustee. The adviser may at any time remove the substitute trustee by written instrument delivered to the substitute trustee. Upon the removal or resignation of the substitute trustee, the advisers may 11 Y W. SER resume the office of trustee or may continue to act as adviser and appoint another substitute trustee. Upon the removal or resignation of the substitute trustee, the advisor may resume the office of trustee or may continue to act as advisor and appoint another substitute trustee. Any advisor may receive reasonable compensation for services as an advisor. E. A successor trustee may be appointed pursuant to paragraph B of this Article and the accounts of the Co-Trustees may be approved pursuant to paragraph C of this Article by a majority in number of the beneficiaries to whom the current trust income may or must then be distributed. If any person so entitled to act is then under legal disability, the instrument of appointment or approval may be signed by the lawful guardian of such person on his or her behalf. In addition, my individual co-trustee, in his sole and absolute discretion, may remove, substitute and appoint another corporate trustee as a successor trustee to the corporate original trustee named in paragraph B of this Article. F. The incumbent trustee shall have all of the title, powers, and discretion granted to the original Co-Trustees, without court order or act of transfer. No successor trustee shall be personally liable for any act or failure to act of a predecessor trustee. With the approval of the person or persons indicated in paragraph E of this Article who may approve the accounts of the Co-Trustees, a successor trustee may accept the account furnished, if any, and the property delivered by or for a predecessor trustee without liability for so doing, and such acceptance shall be a full and complete discharge to the predecessor trustee. '~ ~ L%-G 12 Y W. SE G. No trustee shall participate in the exercise of any discretion with respect to the distribution of income or principal or any portion of the trust property in which he or she or any person he or she is obligated to support has any beneficial interest and the discretion shall be exercised only by the remaining trustees. ARTICLE VII A. I name my son, ROBERT C. ELSER, as personal representative of my estate. If my son, ROBERT C. ELSER, fails or ceases to act as personal representative, then I name my daughter, MARY ELSER LONG, as my personal representative. No individual personal representatives of my estate shall be required to furnish bond or other security as personal representative. As used in this Will, the term personal representative designates the court-appointed fiduciaries or fiduciary of my estate from time to time qualified and acting in any jurisdiction. B. If the appointment of a personal representative is necessary or desirable in any jurisdiction in which no personal representative herein named is able or willing to act, I appoint as my personal representative in that jurisdiction such person (who may be an officer or employee of a corporate representative then acting) or corporation as may be designated in an instrument signed by my children, ROBERT C. ELSER and MARY ELSER LONG, that personal representative to serve without bond, or if bond is required, without surety thereon, and to have all the powers and discretion with respect to my estate in that jurisdiction that are set forth or referred to in Paragraph C of this Article to be exercised without court order. /~ 13 Y W. L , C. In addition to all powers granted by law, my personal representative shall have all the powers and discretion with respect to my estate during administration that are set forth or referred to with respect to the Co-Trustees hereunder (including the power to sell real or personal property at public or private sales for any purposes and to hold title to property in the name of a nominee), to be exercised without court order. D. I empower my personal representative (i) to make such elections under the tax laws as my personal representative deems advisable, including an election to create qualified terminable interest property for both estate and generation-skipping tax purposes or for estate tax purposes alone, and (ii) to allocate the unused portion, if any, of my GST exemption (as defined in this paragraph) to any property with respect to which I am the transferor for generation-skipping tax purposes (irrespective of whether such property passes under this Will) in such manner as my personal representative deem advisable, in each case without regard to the relative interests of the beneficiaries; however, my personal representative shall not make adjustments between principal and income, or in the interests of the beneficiaries, to compensate for the effects of such elections and allocations. Any decision made by my personal representative with respect to the exercise of any tax election or the allocation of my GST exemption shall be binding and conclusive on all persons. As used in this paragraph, the "GST" means the exemption from generation-skipping tax allowed under Section 2631 of the Code. E. I direct that the compensation of a corporate representative of my estate shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. 14 ~ MARY W. LSER IN WITNESS WHEREOF, I, MARY W. ELSER, the above-named have to this, my Last Will and Testament, typewritten on fifteen (15) pages, signed my name on pages one (1) through fourteen (14) for the purposes of identification and at the end hereof, on page fifteen (15), have sent my ~~ hand and seal this ~ day of ~ 1997. MARY W. E R Signed, sealed, published and declared by MARY W. ELSER the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who, in her presence and in the presence of each other, have at her request subscribed our names as witnesses hereto. i f~ Q~~ of lz ~~/_ C/L~L4 - 15 COMMONWEALTH OF PENNSYLVANIA . . SS COUNTY OF YORK , We, MARY W . ELSER ~~~,/„~~,/~ sf~~' I (~~~~~ , and ~ ~ C~~~ . Se(,I~OV~ Testatrix and witnesses, respectively, whose names are signed to the attached and foregoing instrument, being first duly sworn, do hereby declare this instrument to be his Last Will and Testament and that )she has signed willing (or willingly directed another to sign for her and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~'~ MARY~TnI~. SERA Testatrix Witness Sworn and subscribed to before me this ~`~~ day of ~ ~~Dv.u~ 1997. `6 `~ ~ ~ - \.~J ,~ NOTARY PUBIC My Commission Expires elser.wil Notarial Seal Melinda A. Shouck, Notary Public S ringettsbury Twp., York Oounty tray ~ortimission ~xpir~s NdV. 30, 2090 Mt~rtt~®r, Pannsylv~nla A~socia#i4n ri# IVgtatl~rt FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF MARY W. ELSER I, MARY W. ELSER, a resident of Mechanicsburg, York County, Pennsylvania, being of sound and disposing mind, do make and declare this to be the First Codicil to my Last Will and Testament dated February 7, 1997. FIRST: I hereby revoke Article III of my Last Will and Testament and substitute therefore the following: ARTICLE III: I give, devise and bequeath all the rest, residue and remainder of my property which I may own at the time of my death, both real, personal and mixed, of whatever nature and wheresoever situate to my children, namely, ROBERT C. ELSER, MARY ELSER LONG and JO ANNE DAY, in equal shares, per stirpes. SECOND: I hereby revoke Articles IV, V and VI of my Last Will and Testament and delete the same therefrom and make no substitution for them. THIRD: I hereby ratify and confirm my said Last Will and Testament except insofar as any part hereof is revoked or modified by this Codicil. IN WITNESS WHEREOF, I, Mary W. Elser, the above named, have to this, the First Codicil to my Last Will and Testament dated February 7, 1997, typewritten on three (3) pages, being unable to sign my name because of my severe and debilitating illness have had my name subscribed forme in my presence by ROBERT C. ELSER, whereupon I have made my mark in the space between my name this 28~'day of Je 2w-J~ r' , 2011. Her UV . MA ~Y . ~ ELSER Mark On the 2~~' day of ~.~,r 201 1, Mary W. Eller, the above named Testatrix, in our presence declared the preceding instrument, consisting of this and two (2) other typewritten pages to be the First Codicil to her Last Will and Testament dated February 7,1997 and being unable to sign name hereto because of a severe and debilitating illness directed Robert C. Eller to be subscribed for her which the undersigned Robert C. Eller, did subscribe as directed in the presence of the Testatrix and in the presence of the undersigned, whereupon the Te~ratrix in our presence ~_ unassisted made her mark or cross in the space provided between her name, an~l we in the presence of the Testatrix, and in the presence of each other, at the request of the Testatrix, ~ave subscribed our names as witnesses. ~~~~~ of G~~11r1~, ~, COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF YORK We, Mary W. Elser, ~~ _,,,~/'/'.~~~.~fr /C<~.~and ~~~ ;~~/~. L() the Testatrix and the witnesses, respectively, whose names and marks are placed and signed to the attached or foregoing instrument, being first duly sworn, do hereby declare this instrument to be the First Codicil to her Last Will; and that she has willingly made her mark or cross in the space provided between her name and that she did so as her free and voluntary act for the purposes therein expressed; and that each of the witnesses and presence and hearing of the Testatrix signed the First Codicil to her Will as witnesses and that to the best of their knowledge, the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~I Witness 7 ~ l ;.~ ,i~~x Witness Her Mary Elser, Testatrix Mark Sworn and subscribed to ( before me thisl~ArC~'ay of J ~~ ~G~rrlf~c f ~ 2011. Notary Public COMMONWEALTH OP PENNSYLVANIA NOterial Seal My Commission Expires: Luanda E. Hedge, Notary P.ulNic Springettsbury TVrp., York County My Commission Expires May 17, 2015 MEMBER, PENNSYLVANU ASSOCIATION Of NOTARIES William C. Holly, CFM, CRPC° Sr Vice President Investments Wealth Management Advisor Merrill Lynch Wealth Management Bank of America Corporation November 23, 2011 law offices Griffith, Strickler, Lerman, Solymos & Calkins 110 S. Northern Way York, PA 17402 RE: Estate of Mary W. Elser Date of Death -October 25, 2011 Account - 898-66679 (CMA) Dear Attorney Robert Strickler, Mary Ellen Thomson, CFM Assistant Vice President Investment Associate Heatherlgo Client Associate 96 South George Street York, PA 17401 Tel: 717.771.0048 Fax: 717.207.7538 Toll Free: 800.343.0651 As per your request, we are providing the necessary date of death information on the account above as listed below: Account 898-66679: Quantity Name of Security Avg Hi~h/Low Value 15,000 Butler Cnty PA $104.558 $15 683.70 2,325 Franklin Finl Svcs Corp $15.5583 <~~y' r% ~~ ~ - , $36,173.04 10,546.849 Oppenheimer Glbl Inc Fd $4.10 ~" ~; ~~, ="' ~ $43,242.08 20,759.768 Lord Abbett Inc Fd $2.88 ,_ " ~ ,' - _ $59,788.13 7,518.796 John Hancock Strat Inc Fd $6.42 ~`` ~ °%~` - ... $48,270.67 Total Securities $203,157.62 Quantity Name of Money Fund Price Value* 7,753.08 ML Bank Deposit Program $1.00 $7,753.08 Total Money Fund $7,753.08 ;~ ~~ Menill Lynch Wealth Management makes available products and sen~ices offered by Menill Lynch, Pierce, Fernier & Smith Incorporated and other subsidiaries of Bank of America Corporation. Banking products :ue prodded by Bank of America N.A. vrd affiliated bvrks. Members FDIC and wholly owned subsidiaries of Bank of America Co~pora0on. Invesnnent products offered through Menill Lynch, Pierce. Fenner & Smith Incorporated :md insurance :utd eumuity products offered through Menill Lynch Life Agency hrc~ Are Not FDIC Insured Are Not Bank Guaranteed May Lose Value Are Not Deposits Are Not Insured by Any Federal Government Agency Are Not a Condition to Any Banking Service or Activity meow r,ynen. ncrce. renner ~ ~mim incorporated rs a reg~siered broker-dealer, member Senuities Investor Protection Corporation (SIPC), and a Wholly owned subsidiary of Bartle of America Corporation. Menill Lynch Life Agency Inc. is a licensed insurance agency and a wholly o~>n ed subsidiary of Bank of America Corporation. Total Value of Trust account on 10/25/2011 $210,910.70 *Includes Accrued Interest Total Portfolio Value on 10/25/2011 $210,910.70 You had asked when the account was opened. The CMA account was opened on 6/12/1997. If you have any further questions, please contact me at (717) 771-0066. Thank you. Sincerely, Heater Igo Client Associate V'Je are providing the abGVr infGrmatiGn as you requv~,te~l, ~Il° i41f0f'iTc^.tiG?3 i~ ~rf!'rCiwCl ^~ ~ 5G'rviGE? iG yGEf ~alt~ Iv ©L~taine~ frGr~ rata ~~~2 I)~ii~;'J? is Gc~~raty. Hvi~~~.;ver, h1crrill I_yr~Gh cGnsi~i~~rs yc:gr ;~:~G;?hly sic~errsits to I)e fhe ofticiai dccui~rentaticn of all tra~~sacfiG~~S. ... ~ in~~r~~fion included herein v~~ obtained from sources that Wa bAliev2 reli2.bl~; but v°.~e r1e r:©t ruara~tee its ur~;~rrac;~, ~j~i>~~^i` ~~~ 3~is£~'~~t;;~#'a, ~'~ ~~~3 epr~icr~ ~'aprwBS~~ - Gilbert & Gilbert, Inc. Auctioneers Jacob Gilbert ~ Brian Gilbert 264 Forge Hill Rd. Wrightsville, PA 17368-9083 November 11, 2011 Area Code 717 252-3591 or 252-1656 The appraisal for Bob Elser, 1183 Wyn3ham Dr., York, Pa Gilbert & Gilbert Au~:tipnees; Inv. being duly affirmed according to law ~.~e~~oses and says that tizey appraise:~ the personal property of the above menti~~n<=_d at ~.he~ p-~ i :e •a~hic~.z a willing buyer w,~uld pay t~~ a •ailling se' l~r. Depoeent fu?-tiler stater th~~t they hav~a bee~z auctioneers of pu~~lic auctions of personal propeti_ty and antiqu~ss in York city an<~ co~znty for 40 yea:-s and upwards and that they are familiar with th~= valuE~s of su~;h items and that the enclosed ap~~raisemeat represents their best judgment. Respectfu~~l,lRy Subm.ttt~d: ~&coi~ A. Gilbert Gilbert & Gilbe_t AuctinnE~e s, In.,. Appraisal for Bob Elser 1183 Wyndham Dr. York PA 11-9-2011 Plated pitcher, casserole, luster pitcher, floral dishes, cups & saucers $65 2 framed prints $70 Table lamp $30 Collection of antique german books $15 Mahogany dresser with mirror $85 Box of books & plated items $25 Sterling salt & pepper shakers & small glass bowl $12 Mahogany chest of drawers $70 Drop leaf table $55 Service for 8 set of dishes $60 Small sofa & 2 end tables $235 TOTAL $722 „~~~'Nov. 9. 2011 1:18PM PNC BANK -----~ ~ ~~ ~AAlNG TliE WAY November 9, 2011 Law Firm of Griffith, Strickler 110 5 Northern Way York, PA 17402 RE: Name: Mary W Elser SSN:184-36-6026 DOD: 10-25-2011 bear Sir or Madam; No. b4b1 P, 1/2 In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account #5080033453 MARY W ELSER DOD balance: $209.71 non interest bearing Account#5113728703 MARY W ELSER ~--~ J 0 A DAY MARY E LONG DOD balance: $17,252.56 + 0.09 accrued interest Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888=PNC-BANK (1-888-762-2265j or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Established: 09-11-1996 ,,. .Established: 09-19-2011 r~y Page 1 of 2 ..~. ,.-: LEON NESS JEWELRY BARN 2695 S. George Street York, PA 17403 (717) 741-1113 (717)428-1591 APPRAISAL FOR: ~_~ j~ /~ i ~ C~~~ l~ ~ ~Ct ' ~ I - ~ ~ k~-y ~~ r-, c~ ~~~ ~e ~ ~a r1c e.~° jvt~~k~ ~~ ~ ° 04~~- ~ ~O~ ~ Cv~ ~c~5 //__.~~--~ _`` -~.-.--/yam{ Q;, l.~O . ~ ~ This appraisal constitutes our carefully studied opinion of ^ The retail replacement value The inheritance appraisal of the article(s) described above - in so far as the mountings have permitted. We assume no liability with respect to any action that may be taken. -~. - - Graduate Gemologist 1"~1~1C~ 11~ p~ c~. ~~~ ~~~~~ ~~~~~~~, ~~ ~o~z~ ~r~~~~ ~~~~~ ~~~-~ t ~.~~.7t~ ~~dar ~rc~ve Read Fairbt~rr~, GA. 302.3 t ~`~-~06~-319 ~. ~~ 1 ~. ~J~I.B°T [7~R ~p ~V 1.1 F~ ~~iC~h~S~r~r9d ~~~.~~ ~, ~~,~ 4 i~~~ ~€~y c~~~s~~t~rts cc~rtcerr~~~t this appraisa6, cc~rrtact Richard Sacco ~ar~ y~~a ~~,r year b€~sirtessi -'~_ ' ~ ~ ; ~,_hr R~civcdn X100>~}0 fc~r ~ippraisai ~ ~"r~ APPRAISAL Personal Property of f ~ ,t~FZ'~ w ~ ..~L s ~Q l~ ~ T~iss~ ~ c % , /y ~-~ l-f 1~ ~ p4 ~ I ; ~ S"~ Appraised by Chuck E. Bricker AU094-L Date (~ ~ ~~= ~ ~ ITEM VALUE ITEM VALL s LF ~ ~~c4-~r~ s ~ 0 ocs C U i o G/~} ~ - ~ ~ ~ 1 b~_~ od ~F9 ~t2c~ ~~E p Up ~ c:s J s s i, ~' w~ b 00 C~FFE~ ~ ~~ D,ca S M/-~ LL-. (~ E C I-~ E.s ~ ~o D l 1J ~ iJ 9 R M~ C f-t l t'Z,S ~Or O O ~U~'F d s~F ~. `, .~, Oo 3 ~ W ~d ~ T ~ ~u, GO 26,0 Tai L .APPR~~~S~L vo ~. `s ~ ,~ , ~~. ' ~ r' ~' ~~ f! rgc ~ ~ ~~ :`'+~ w ~- -a ' ~ t-,~ U, ~,: ~.~;,.: Cam. Q y~. ~- `4J '~ ~. 1 V +~ t ~ ~ ~`~ ~.., b ~` .: