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06-14-12 (2)
1505610140 REV-1500 Ex (°'-'°' PA Depadment of Revenue ~ OFFICIgI USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Yeu Fm Number Po Box 2f~80t 2 1 1 1 3 9 2 HeMabum, PA 77128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW SocWl Security Number Date of Death MMDDYYW Date of BiAh MMDDYVVY 0 3 1 4 2 0 1 1 0 3 1 4 1 9 4 9 Der;edenl's feel Name Suffix Decedent's First Neme L I F T O N J U D I T H (II Applloablo) Enter Surviving Spouoe'c Information Below Spouse's Last Nems N / A Spouse's Social Secudty Number FILL IN APPROPRIATE OVALS BELOW SufOz Spouse's Firal Nema THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI MI Q t-Original Return ~ 2. Supplemental Return ~ 3. Remainder Realm (date of death prbrto 12-13.82) 4. Limited Estate ~ qa. FWuie Interest COrriptomise (date of ® 5. Federel Estate Tax Realm Required death alter 12-12-82) ® S. Decedent Died Teslete ~ 7. Decetlant McMtained a Living Taut B. Total Number of Sefe Deposit Boxes (Allach Capy of WiIQ (Attach Copy of TrusQ 8. L8lgallan Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31.81 and 1.1-95) (Attach Soh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAI(INFORMATION SHOULD BE DIRECTED T0: Neme Dayllme Telephone Number DEAN A WE I D N E R E S Q U I R E 7 1 7 2 3 4 4 1 8 2 r REGISTER OF WILLS USE ONLY Izi;ct nu>r:f~ r ~rrrcr~: of FireI XDB OI adtlr068 RIiG IS'I'I iIi UI'WILI.S 2012 JUN 14 5 08 NORTH SE COND STREET cl,i~:al<or 3eeond line of address (1ltl'1-I;A V 5 CO UR"f' P O BOX 8 4 5 cl~nlttltlel.nn~o a~ua~r, I':> City of Patt OfDce Slate ZIP Code L DATE FILED H A R R I S B U R G P A 1 7 1 0 8 0 8 4 5 Correapondent'se-ma(Ieddreas: DWEIDNER®WWWPALAW.COM Under perWlba d perJtay, I declare that I have azemirwd Mla return, intludirip eccompehykg schWules end arebmeMS, end b 1M Mat of my kmwledge end Mliel, fl V true, correct end oompbte. Declaratbn of preparer other than iM personal npresenlAtiva Is beeetl on all blamatbn of ahkh araDarN hat an4 kMwbtlee. Sitle 1 L 1505610140 1505610140 J ~R' WIX WENGER & WEIDNER. PO BOX 845 HARRISBURG PA 17108 PLEASE USE ORIGINAL FORM ONLY 1505610240 REV-1500 EX Decedent's Social Security Number DecedertPS Name: JUDITH LIPTON RECAPITULATION 1. Real Estate (Schedule A) .................................... ..... .. 1. 8 3 5 0 0 0. 0 0 2. Stocks and Bonds (Schedule 8) ............................... ..... .. 2. 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C) ... .. 3. 0 • 0 0 4. Mort a es and Notes Receivable Schedule D 9 9 ( ) ................... ..... 4. .. 0 , 0 0 5. Cash, Bank De osits and Miscellaneous Personal Pro e p p rty (Schedule E) ..... .. 5. 5 9 7 8 Q~ 3 7 , 1 2 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . .... .. 6. 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property ~ 4 1 (Schedule G) Separate Billing Requested . .... .. 7. 5 8 7. 2 6 8. Total Gross Assets (total Lines 1 through 7) ..................... .... .. 8. 6 8 5 5 0 2 4. 3 8 9. Funeral Expenses and Administrative Costs (Schedule H) ............ .... .. 9. 7 1 4 9 6 5. 8 6 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... .... .. 10. 1 2 8 3 0. 5 3 11. Total Deductions (total Lines 9 and 10) ......................... .... .. 11. 7 2 7 7 9 6. 3 9 12. Net Value of Estate (Line 8 minus Line 11) ...................... .... .. 12. 6 1 2 7 2 2 7 . 9 9 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. 6 1 2 7 2 2 7 . 9 9 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable 045 5 8 7 2 4 2 7 9 9 2 6 4 2 5 9 2 6 . at lineal rate X . 16. . 17. Amount of Line 14 taxable at sibling rete X.12 0 . 0 0 17. 0. 0 0 18. Amount of Line 14 taxable 2 5 4 8 0 0 0 0 . at collateral rate x.1s 1g. 3 8 2 2 0. 0 0 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3 0 2 4 7 9. 2 6 Side 2 1505610240 1505610240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 392 DECEDENT'S NAME JUDITH LIPTON STREET ADDRESS 5 TRUFFLE GLEN ROAD CITY MECHANICSBURG STATE PA ZIP 17050 Tax Payments and Credits: t Tax Due (Page 2, Une 19) 2. Credits/Paymertts A. Prior Payments 260.000.00 B. Discount 8,420.80 3. Interest 4. If Line 2 is greater than Line i + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Lina 20 to request a refund. (1) 302,479.26 Total Credits (A + B) (2) 268.420.80 (3) 0.00 (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 34,058.46 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedem make a tmnsfer and: Yes No a. retain the use or income of the property transferred : ................................................................ ...... ^ b. retain the right to designate who shall use the property transferred or its income : ......................... ...... ^ c. retain a reversionary interest; or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 2. If death occurred aNer December 12, 1982, did decedent transfer progeny within one year of death without receiving adequate consideration? ................................................................................. ...... ^ ^X 3. Did decedent own an 'intrust for" orpayable-upon-death bank account or security at his or her death? ... ...... ^ ^X 4. Did decedent own an individual retirement account, annuity or other non-probate progeny, which contains a beneficiary designation? ............................................................................................ ...... ^ ^X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse i 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 trom tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX~ (01-10) Pennsylvania ~ SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDEM DECEDENT JUDITH LIPTON 21 11 392 All real property owned solely or as a tenam in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is joiMlyowned with right of survivorship must be disclosed on Schedule F. Attach a copy of the setllement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. REAL ESTATE SITUATE AT 5 TRUFFLE GLEN ROAD, MECHANICSBURG, 835,000.00 SILVER SPRING TOWNSHIP, CUMBERLAND COUNTY, KNOWN AS TAX PARCEL NO. 38-05-0435-072D (SETTLEMENT SHEET ATTACHED) TOTAL (Also enter on Line 1, Recapitulation.) ~ $ If more space is needed, use additional sheets of paper of the same size. REV-1503 EX + (6-98) SCHEDULE B COM NCHERTANCETAXRETURNANIA STOCKS & BONDS RESIDENT DECEDENT JUDITH LIPTON 21 11 392 All property jointly~owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 2, Recapitulation) ~ $ (If more space is needed, insen additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP NUMBER JUDITH LIPTON 21 11 392 Schedule C-1 or C-2 (induding all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions forthe supporting information to be submitted for sole-propdetorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVAB~.E JUDITH LIPTON 21 11 392 All property jointlyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE _NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on (If more space is needed, insert additional sheets of the same size) REV-1508 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE 7AX RETURN SCHEDULE E CASH, BANK DEPOSItS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER JUDITH LIPTON 21 11 392 Incmde me proceeds of ungavon and me bate me proceeds were received by the estate. All property joinUyowned with dght of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH i. CASH ON HAND 254,269.46 2. 1987 MERCEDES 560 SEL 4,800.00 3. 1979 ROLLS ROYCE CORNICHE 27,000.00 (APPRAISAL ATTACHED) 4. CORDIER CATALOG AUCTION (PERSONAL PROPERTY) 6,670.00 (AUCTIONEER REPORT ATTACHED) 5. CORDIER AUCTION (FIREARMS) 2,840.00 (AUCTIONEER REPORT ATTACHED) 6. VP BANK ACCOUNT HOLDINGS (SEE STATEMENT ATTACHED) 2,075,918.02 CASH - $556,763.59 METALS - $1,519,154.43 (ACCOUNT STATEMENT ATTACHED) 7. CIC BANOUE CIC/SUISSE ACCOUNT HOLDINGS (SEE STATEMENT ATTACHED) 2,375,433.00 CASH - $658,493 METALS - $1,716,968.00 (ACCOUNT STATEMENT AND CURRENCY CONVERSION CHART ATTACHED) 8. US HELD METALS 471,542.00 (ITEMIZATION AND APPRAISAL ATTACHED) 9. MISCELLANEOUS TAX CREDITS ASSOCIATED WITH REAL ESTATE CLOSING 4,644.64 (SEE SETTLEMENT SHEET ATTACHED HERETO) 10. BCG&E ACCOUNT LIQUIDATION ASSETS (IN TRANSIT AS OF DATE OF DEATH 755,320.00 CONSISTING OF 395 MAPLE LEAFS ($555,589.00) AND 142 KRUGERRAND ($199,731.00} -- DEPOSITED 3/16/2011 TOTAL (Also enter on line 5, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (07-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY JUDITH LIPTON 21 11 392 Han asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) A. B. C. JOINTLY-0WNED PROPERTY: TO DECEDENT ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDEMIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OFDEATH VALUE OF ASSET %OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERESI 1. A. TOTAL (Also enter on line 6, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN SCHEDULE G INTER•VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER JUDITH LIPTON 21 11 392 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAMEOF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDEMAND THE DATE OFTRANSFER. ATTACHACOPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %.-0F DECD'S INTEREST EXCLUSION (~FMPUCIBLE) TAXABLE VALUE 1. ORRSTOWN BANK CHECKING XXXX0012 44,587.26 100.00 3,000.00 41,587.26 DOD BALANCE: $44,587.01; ACCRUED INT: $.25 JOINT ACCOUNT ESTABLISHED W ITH STACEY H. POPKO ON 2/16/11 0.00 T07AL (Also enter on Line 7 Recapitulation)I $ 41 587.26 If more space is needed, use additional sheets of paper of the same size. REV-tstt Ex+(m-os> pennsylvania DEPAF~lMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS FILE NUMBER JUDITH LIPTON 21 11 392 Decedent's debts must he reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: i. MYERS FUNERAL HOME 2,115.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. 3. 4. 5. 6. State __... ZIP Anomey Fees: WX, WENGER & WEIDNER (ESTIMATED) Family Exemption: (It decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City Relationship of Claimant to Decedent State ZIP Probate Fees: CUMBERLAND COUNTY REGISTER OF W ILLS Accountant Fees: JAMES SMELTZER, CPA (ESTIMATED) Tax Return Preparer Fees: 36,000.00 898.50 56,000.00 7. CUMBERLAND LAW JOURNAL (ADVERTISING) 75.00 8. THE SENTINEL (ADVERTISING) 240.64 9. CUMBERLAND COUNTY REGISTER OF WILLS (ADD'L SHORT CERTS) 16.00 10. BOZANA LAGANIN -EMPLOYMENT PER WILL 23,384.16 11. US TREASURY (EMPLOYEE TAXES) 422.00 12. PA DEPT OF REVENUE (EMPLOYEE TAXES) 529.22 13. PA UC FUND (EMPLOYEE TAXES) 208.73 14. HOUSEHOLD UPKEEP/REPAIRS (SEE ATTACHED EXPENSE SHEET) 18,843.34 15. LEECH TISCHMAN FUSCALDO & LAMPL -ATTORNEY FEES 38,000.00 16. CORDIER ANTIQUES & FINE ART -PERSONAL PROPERTY AUCTION FEE 1,334.00 17. CORDIER ANTIQUES & FINE ART -FIREARMS AUCTION FEE 568.00 18. REPAIRS TO ROLLS ROYCE CORNICHE 4,554.34 TOTAL (Also enter on Line 9, Recapitulation) $ 714.965.86 If more space is needed, use additional sheets of paper of the same size Continuation of REV-1500 Inheritance Tax Return Resident Decedent JUDITH LIPTON 21 11 392 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses & Administrative Costs - 67. ITEM NUMBER DESCRIPTION AMOUNT 19. CLOSING COSTS ASSOCIATED WITH SALE OF REAL ESTATE 39,164.00 20. FEDERAL INCOME TAXES DUE (SEE ATTACHED SUMMARY) 201,377.00 21. STATE INCOME TAXES DUE (SEE ATTACHED SUMMARY) 14,002.00 22. FEDERAL PENALTIES & INTEREST 274,496.00 23. MOBILE MERCHANTS -COIN APPRAISAL 50.00 24. MISC. ADMIN. EXPENSES (FED EX/UPS/ETC.) 147.98 25. CONDON SKELLY-INSURANCE ON ROLLS ROYCE 409.95 26. PAYROLL TAXES RELATED TO COMPENSATION PAYMENT 2,130.00 SUBTOTAL SCHEDULE H-B7 ~ 531,776.93 REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDEM DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS JUDITH LIPTON 21 11 392 Report debts incurred by the decedent prior ro death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CHASE CARD SERVICES (CREDIT CARD) 815.22 2. ~VERIZON (PHONE) 3. ~COMCAST (CABLE) 4. WEST SHORE EMS (AMBULANCE SERVICE) 5. INTERNISTS OF CENTRAL PA (MEDICAL BILL) 6. READER SERVICE (BOOK CLUB FEES) 7. DEBRA BASESHORE W EST (LOCAL TAX COLLECTOR) TOTAL (Also enter on Line 10, Recapitulation) I $ If more space is needed, insert additional sheets of the same size. 360.30 120.04 96.48 151.40 19.88 11,167.21 REV-1513 EX+(Ot-10) pennsylvania ~ SCHEDULE J DEPARrMENr of REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDEM DECEDENT ESTATE UF: FILE NUMBER: JUDITH LIPTON 21 11 392 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Oo Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. KAREN BUTT Collateral 50,000.00 1050 HIGHLAND COURT MECHANICSBURG, PA 17055 2. CHONG HUI KNAB Collateral 4,800.00 2212 SPRING RUN DRIVE MECHANICSBURG, PA 17055 3. IRIS GARMAN Collateral 100,000.00 1487 PENNS DRIVE SELINSGROVE, PA 17870 4. BOZANA LAGANIN Collateral 100,000.00 203 WOOD STREET CAMP HILL, PA 17011 5. ILYSE D. LIPTON Lineal 2,936,213.99 1800 S. BRENTWOOD BLVD. #1025 ST. LOUIS, MO 63144 6. STACEY H. POPKO Lineal 2,936,214.00 101 SUNDIAL DRIVE CANONSBURG, PA 15317 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE515 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PAflT II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. ESTATE OF JUDITH LIPTON SSN 086-42-1150 Date of Death: March 14, 2011 File No. 21-11-0392 ATTACHMENTS • Last Will and Testament of Judith Lifton • Settlement Sheet (sale of 5 Truffle Glen Road, Mechanicsburg, PA) • Rolls Royce Appraisal • Cordier Antiques & Fine Art -Catalogue Auction Report • Cordier Antiques & Fine Art -Firearms Auction Report • VP Bank Asset Statement as of 3/14/2011 • CIC Banque Portfolio Statement as of 3/14/2011 o Conversion Charts Provided • Mobile Merchants Appraisal (coins) • Orrstown Bank Valuation Letter • Household Expense Summary • Summary of Federal and State Income Taxes Due o Schedule H, Item Nos. 20 and 21 • Summary of Federal Penalties & Interest o Schedule H, Item No. 22 • Copy of federal Estate Tax Return LAST WILL AND TESTAMENT OF JUDITH LIPTON I, Judith Lifton, of Silver Springs Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking all other 1Nills and Codicils by me at any time previously made. Cremation ITEM I: It is my desire that my body be cremated and the expense therefrom be paid out of my estate as a funeral expense. It is my desire that my ashes be divided into two parts, and that one such part be given to my daughter, Stacey H. Popko of Canonsburg, Pennsylvania.; one such part be given to my daughter, Ilyse D. Lifton of Portland, Oregon. Provision for Taxes ITEM II: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my Estate or by any recipient of any property, shall be paid by my Executor out of the property passing under this Will that is not specifically devised or bequeathed as an expense and cost of administration of my Estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax paid by my Executor even though on proceeds of insurance or other property not passing under this Will. Disoositive Provisions ITEM III: In appreciation for their many kindnesses and help, I hereby make the following specific bequests: Page 1 of 10 (a) The sum of One Hundred Thousand Dollars ($100,000.00) to Iris Garman of Duncannon, Pennsylvania. (b) The sum of One Hundred Thousand Dollars ($100,000.00) to Bozana Laganin of Camp Hill, Pennsylvania. It is my desire that Bozana Laganin use this bequest for her retirement and not spend the money on her children. In addition, it is my intention and direction that Bozana Laganin be retained by my estate to upkeep my residence for at least one year following my death. Bozana Laganin shall be paid an amount equivalent to her annual salary, to be paid in bi-weekly installments or in such other installments or lump sum as my Executor shall, in its sole discretion, deem advisable taking into account the liquid assets of my estate and the needs of Bozana Laganin, regardless of whether my estate retains ownership of the house and if there are actual services for her to perform. (c) The sum of Fifty Thousand Dollars ($50,000.00) to Karen Butt of Monroe Township, Pennsylvania. In the event Karen Butt does not survive me, I give and bequeath said amount to her husband, Brian Butt. (d) My 1987 Mercedes 560 SEL to Chong Hui Knab of Mechanicsburg, Pennsylvania. Unless provided to the contrary, in the event a beneficiary under this Item III shall predecease me, said beneficiary's gift shall lapse and the bequest shall be included with and distributed as part of my residual estate. ITEM IV: I give and bequeath all of 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 to my daughters, Stacey H. Popko and Ilyse D. Lifton, or, if only one of them survives me, to the survivor, to be divided between them in as nearly equal shares as practicable and as they may agree. If they are unable to agree, my Executor shall make such decision as to distribution. ITEM V: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, in equal shares to my daughters, Stacey H. Popko and Ilyse D. Lifton, or, if only one of them survives me, to the survivor. Page 2 of 10 ITEM VI: In the event both of my said daughters do not survive me, then I give, devise and bequeath unto my Trustee, hereinafter named, all the rest, residue and remainder of my property, real, personal and mixed, not disposed of by the preceding portions of this Will, to be held INTRUST NEVERTHELESS, for the benefit of my grandson, Benjamin Popko of Pittsburgh, Pennsylvania, for the following uses and purposes: (a) My Trustee shall have, hold, manage, invest and reinvest the principal and income of the trust and shall, if my grandson has not attained thirty-five (35) years of age, accumulate the income. (b) Upon my grandson's attaining the age of thirty-five (35) years, he shall, upon written request, be paid all of the remaining assets of the trust. (c) In the event my grandson dies before final distribution of the trust assets, then the trust shall terminate and the then remaining trust assets shall be distributed equally between the French government for the benefit of the Versailles estate and the U.S. National Taxpayers Union. (d) Notwithstanding the foregoing, any trust created hereunder shall automatically terminate and the principal and income be distributed twenty-one (21) years from the death of the last surviving beneficiary living at the time of my death. (e) Except as otherwise may be provided, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by a beneficiary hereunder, the principal sums thus held in trust for any beneficiary, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities, or torts of such beneficiary now or hereafter made, contracted, incurred, or committed, including, without limitation, attachment, levy, and seizure by any creditor, spouse, assignee, trustee, or receiver in bankruptcy, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign, anticipate, or encumber all or any part of the principal sums of such beneficiary's interest therein, or the income thereof. Page 3 of 10 Appointment of Fiduciaries ITEM VII: I hereby nominate, constitute and appoint my daughters, Stacey H. Popko and Ilyse D. Lifton, or the survivor of them, to be my Co-Executors (herein collectively referred to as "Executor"). In the event of the death, resignation, refusal or inability of both daughters to serve as Executor, I nominate, constitute and appoint Iris Garman to serve as Executor in their place. ITEM VIII: I hereby authorize and direct Dean A. Weidner, Esquire, having an office in Harrisburg, Pennsylvania, to select a bank with its principal office in Europe, preferably Switzerland, which is rated AA by Standard & Poor's rating service, or the equivalent by another rating service, to serve as Trustee. Dean A. Weidner shall have the full right, power, and authority to terminate any bank serving as Trustee, and to designate a new bank as successor trustee, consistent with the guidelines I have established. In the event Dean A. Weidner is unable or unwilling to select a Trustee, I hereby authorize and direct Steven C. Wilds, Esquire, having an office in Harrisburg, Pennsylvania, to select the Trustee, having the same powers and authority as if originally so appointed. ITEM IX: If at any time any minor child or mentally incapacitated person shall be entitled to receive any assets hereunder, my Trustee shall act as Guardian of the assets payable to such person and shall have full authority to use such assets in any manner as such Guardian shall deem advisable for the best interests of such person, including proper support, maintenance, medical, hospital, nursing and nursing home care, high school, college, university, post-graduate or other education, without securing court order. ITEM X: My Executor, Trustee, and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. Trustee Provisions ITEM XI: Any trustee may resign at any time without court approval by a separate acknowledged instrument delivered to each adult beneficiary and to Dean A. Weidner, Esquire, or his successor, such resignation to be effective upon a successor corporate trustee being appointed. If there are no adult beneficiaries, the instrument of resignation shall be delivered to the parent or legal guardian of each minor beneficiary and to Dean A. Weidner, Esquire, or his successor. Page 4 of 10 ITEM XII: A Trustee shall be released from its administration of the trust, based upon the Trustee's statement of account (which need not be in the form required by Court), to be presented to each adult beneficiary and Dean A. Weidner, Esquire, or his successor, or if no adult beneficiaries, by the parent or legal guardian of each minor beneficiary and to Dean A. Weidner, or his successor. A release shall discharge each Trustee from any accountability and liability to the trust, the beneficiaries of the trust, or to any other persons interested or claiming to be interested in the trust as to all matters embraced in the release or in the account, if any, with the same effect as if an account of the Trustee for the period concerned had been judicially settled and allowed in a proceeding to which such other persons were parties. Powers of Fiduciaries ITEM XIII: In the settlement of my Estate and during the continued existence of the foregoing trusts, my Executor and Trustee of each trust shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) To retain any investment I may have at my death, so long as my Executor or Trustee may deem it advisable to my Estate or trusts to do so. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, money markets, real estate mortgages or other securities, other than options or futures, and in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so-called "legal investments." (c) fn order to effect a division of the principal of my Estate or a trust or for any other purpose, including any final distribution of my Estate or any trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty, partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective . values on the date(s) of their division or distribution. (d) To sell, either at public or private sale, and upon such terms and conditions as my Executor or Trustee may deern advantageous to my Estate or trusts, any or all real or personal estate or interest therein owned by my Estate or trusts, severally or in conjunction with other persons, or acquired after my death t>y my Executor or Page 5 of 10 Trustee, and to consummate said sale(s) by sufficient deeds or other instruments to the purchaser(s) conveying a fee simple title, free and clear of all trust, and without obligation or liability of the purchaser(s) to see to the application of the purchase money or to make inquiry into the validity of said sale(s); also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings that may be necessary or desirable to effect any of the bequests or devises made in my Will or in carrying out any of the powers conferred upon my Executor or Trustee in this Item XIII(d) or elsewhere in my Will. (e) To mortgage real estate and to make leases of real estate. (f) To borrow money from any party to pay indebtedness of mine or of my Estate or trusts, expenses of administration, or inheritance, legacy, estate and other taxes. (g) To pay all costs, taxes, expenses and charges, except as herein noted, in connection with the administration of my Estate or a trust. My Executor shall pay expenses of my last illness and funeral expenses. (h) To vote any shares of stock that form a part of my Estate or a trust and otherwise to exercise all the powers incident to the ownership of such stock. (i) To assign to and hold in a trust an undivided portion of any asset. (j) In the discretion of my Trustee, if the size of any trust herein established shall become so small that it is impractical or uneconomical to continue said trust, my Trustee may distribute all accumulated income and principal to the then beneficiaries in proportion to their interests. (k) The right and discretion to elect the most appropriate settlement options for any pension plans, individual retirement accounts or other employee benefit options payable to my Estate or any trust, assuming such election shall be in accordance with procedures established by the plan's administrative committee or administrator, as the case may be. Page 6 of 10 (I) The right to engage accountants, attorneys, appraisers and other agents, as deemed necessary by my Executor or Trustee, to render advice to and/or to represent my Executor or Trustee, as my Executor or Trustee deem necessary or appropriate to the administration and preservation of my Estate or the assets of any trust. (m) To do all other acts that, in the judgment of my Executor or Trustee, are necessary or desirable for the proper and advantageous management, investment and distribution of my Estate. Miscellaneous Provisions ITEM XIV: Any person who shall have died at the same time as me, or in a common disaster with me, or who shall fail to survive me by one hundred eighty (180) days, shall be deemed to have predeceased me. ITEM XV: A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary (or their agent(s), if any) shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. ITEM XVI: I have made no provision in my Will for my mother, Carole Kahan; my brother, Michael Kahan; my two nieces, Jennifer Kopman Henry and Lisa Kopman; and my sisters-in-law, Deborah Lifton Spencer and Anita Elson. In the event any of these individuals challenges the probate of my Will or any provision thereof and is not successful in a court of competent jurisdiction, then in such event, I direct and require that such individual forfeit that share to which he or she claims to be entitled to the fullest extent that the law of the jurisdiction in which I die domiciled permits a testator to provide for such a forfeiture, but, in all events, there shall be excluded from the share awarded to such excluded party the total additional cost incurred by my Executor in resisting such challenge. Page 7 of 10 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last W ill and Testament, consisting of this page, the next two pages, and the preceding six pages, this ~ day of January, 2011. ith Li on SIGNED, SEALED, PUBLISHED AND DECLARED by the above- named Testator, Judith Lifton, as and for her Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof. y,~~, j y~~.~'" Address 7/O S~ria~ C~~,-!~s/~ 1701?; ~f~ ~,~~~~ Address ~~ rn "fib u. ~i PA 101 I Address Page 8 of 10 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN I, Judith Lifton, the Testator whose name is signed to the attached or 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 Judith Lifton, the Testator, this day of January, 2011. ^~ n~udith ~ifton, Testator gym. t ry Public My Commission Expires: COMMONWEALTH OF PENNSY~YANIA NOTARLAI- S~°`t' Lisa M. Sites, Notary Public City cf Harrisburg, Dauphin County My ctv^: ats pion ex fires A ri128, 2013 Page 9 of 10 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. Wei `?~4eT rloiJ lc-,U , 1. ~Y\lc~P ~ ~/.h1~AA YCISIR~, and the witnesses whose names are signed to the attached or foregoing 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 the Testator signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness, in the hearing and sight of the 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 before me, P~+~; Ha~l~-.~ t~nK.e 13 w.\kar~s~n ,and witnesses, this z7 day of January, 2011. Witness Wi ss ~ry Public Commission Expires: COMMONWEAL'lIl OF PENNSYLVANIA NOTARIALSEPZ Lisa IvL Sites, Notary Public City of Harrisburg, Daxpliln County M ctc!: ai>tion ex Tres A rii 28, 2013 F:\dbw\WiIISILifton\Judith -Will 2011.doc Page 10 of 10 OMB Approval No. 2502-0265 A. Settlement Statement (HUD-1) ^ FHA 2. ^ RHS 3. ^X Conv. Unins. 1 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: . 11190 0025165687 4.^VA 5.^Conv. Ins. C. Note: This foim ro famished [o give you a statement of eGUal settlement vests. Amounts Daid to and by the settlement agents are shown Items marked "(p.a.c)" were paid outside the closing they are shown here for infomra[ional puryoses and am not inGUded in me totals. D. Name 8 Address of Borrower: E. Name & Address of Seller: F. Name & Address of Lander: AmD Saha, Namrata Haldipur Estate of JudOh UBOn RBS Ctzens, N.A. 4004 Go6view Drive, Mechanicsburg, Pa 17050 1 Citizens Plaza, Providence, RI 02903 G. Property Location: H. Settlement Agent: I. Settlement Date: 12/19201'1 5 Truf6e Glen Road Keystone Land Transfer, Ltd Disbursement Date: 1 2/1 92 0 1 1 Mechanicsburg, PA 17050 3421 Markel Street, Camp Hill, PA 17011 Silver Spring Township Telephone: 717-731-0200 Fax: 717-7311799 Place of Settlement: TItleExpress 3421 Market Street, Camp Hill, PA 17011 Printed 1 2 /1 82 01 1 at 4:44 pm by KS 100. Gross Amount Dua from Borower /00. Grose Amount Dueto Seller 101. Contract sales puce 635,000.00 401. Contract sales pace 635,000.00 102. Personal ro 402. Personal ro 103. Settlement charges to borrower (line 1400) 23,279.70 403. 104. 404. 105. 405. Ad udmanb for Nems id b seller In advance Ad ustmenb for Items aid b seller in advanw 106. Ciryftown taxes to 408. Cityftown taxes to 107. County faxes 12/192011 to 12rJ12011 99.68 407. County taxes 11/192011 to 12/312011 99.68 108. Schwl Tax 12/192011 to O6I302012 4,453.44 408. School Tax 11/192011 to 06/302012 4,453.44 1os. aos. 110. 410. 111. 411. 112. 412. 120. Gross Amount DUe lrom Borrower 862,832.82 420. Groan Amount Duato Seller 639,553.12 200. Amouda Pald b or in BehaOOf Bortawer 500. Reductions In Amount Due b Seller 201. Deposit or earnest money 20,00000 501. Excess deposit (see insWCtions) 202. Principal amount of new loan(s) 668,000.00 502. Settlement charges to seller (line 1400) 159,164.00 203. Exisfin I s taken wb" to 503. ExisBn loo s taken sub'ect to 204. App FeeU3ortower Credits 850.00 504. Payoff of fiat modgage loan 205. 505. Pa off of sewM mo a e loan 20fi. 506. 207. 507. Inheritance Tax Escrow 251,216.29 208. 508. 209. 509. Ad uatmenb for Ibms un aid b seller Ad usbnanb for Ibms un old seller 210. CiryAawn taxes to 510. CiryAOwn taxes to 211. County taxes to 511. County taxes to 212. School Tax to 512. School Tax to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220• Told PSid Hor Borrower 688,850.00 520. 7oW Reduction Amount Dua Seller 410,380.29 300. Caah d Settlement fromRO Borrower 800. Cash at Setilamant bttrom Seller 301. Gross amwM due Ban Dortower (line 120) 862,832.82 601. Gross amount due to seller (line 420) 839,553.12 302. Less amounts paid byfior bortower (line 220) 686,850.00 602. Less reducfions in amount due seller (line 520) 410,380.29 303. Cash ^X From ^ To Borower moron m®nnw.n•a+.rawnceewxw,..,,n,. woonm.mmnri.... 173,982.82 ,i.auuaww.,,.e..mno,.. } ia 603. Caah ^X To ^ From Seller .nawo,,.au o,ew. u. e.nrm: aEeax m.w n.~..ti,.".« ,M.m.N., ...M 429,772.83 ,.......,_. See attached addendum for additional Information Previous editions are obsolete Page 1 of 4 HUD-1 L. Settlement Charges 700. Total Real Estate BrokerFces $50,325.00 Paid From Paid From -- Division of commisswn line 700 as follows: Borrower's Seller's 701. $25,050.00 to RelMaxRealtyASSOCiates,Inc. FUnds at Fur1d5 at 702. $25,275.00 to Howard Hanna Settlement Settlement 703. Commission paid at settlement 30,325.00 704. Earnest Money Deposit to HowaM Hanna $20 0!10.00 P.O.C. B' 20,000.00 705. Broker Fee to RelMax Really Associates, Inc. 395.00 800. Bema P able in Connection with Loan 801. Our origination charge (Includes Odginafion Point 0.000%or $0.00) $2,945.00 (from GFE#1) 802. Vour credit or charge (points) for Me specific interest rate chosen $415.00 (from GFE #2) 803. Your adjusted odginaticn charges (from GFE A) 2,530.00 804. ADDrelsal lee to Kirohme erBASSadafes (horn GFE #3) 380.00 8(15. Credit repod to E u0ax Mort a e Solufions (from GFE #3) 13.16 BCfi. Tax service to 1st Amer RE. Tax 9rvc (fmm GFE #3) 67,00 807. Flood certification to CoreL is Flood Dafa Srv (from GFE #3) 7. 808. Lender Paid to Meet Tolerance to RBS Citizens, N.A. $3.84 POCL (from GFE #3) 809. AU Undanvnting Fee to RBS Citizens, N.A. (from GFE #3) 18.00 900. Mema R aired Lenderto be Paid in Advance 901. Daily interest charges fmm horn 11/1912011 to 01N1I2012 ~ $82.3600/day (from GFE #10) 1,070.68 902. Mo a insurance emium months to from GFE#3 903. Homeowners insurence for ears to State Fann $1,57600 P.O.C. B (from GFE #11) 904. months to fmm GFE #11 1000. Reserves ailed witA Lender 1001. Initial deposit for your escrow aaount (from GFE #9) 5,851.86 1002. Homeowner's insurance 3 months $ 131.331monih 5393.99 1003. Mort a e insurance months $ /month 1004. Pro h taxes months $ /month 1005. County taxes 12 months $ 233.22/month $2,798.64 1006. School Tax 7 monMS $ 696.56/month $4,875.92 1007. Aggregate Adjustment $-2,216.69 1100. TNIe Cha n 1101. Title services and lendets title insurance from GFE #4 3,818.75 1102. Settlement or closing fee to $ 1103. Ownefs the insurance-First Amedcan Title Insurance Company fiom GFE#5 62625 1104. Lendefs e0e insurance-FirstAmedcan Title Insurance Company $3,713.75 1105. Lendefs the policy limit $668,00000 Lendefs Policy 1106. Ownefs title policy limit 5835,000.00 Ownefs Policy 1107. Agent's portion of the total title insurence premium $3,625.25 to Ke stone Land Transfer Ltd 1108. Underwdtefs potion of the total title insurance premium $714.75 to First American TNe Insurance Com an 1109. 1200. Government Recordin and Tnnafer Cha ea 1201. Government recording charges $ (from GFE#7) 152.00 1202. peed $62.00 Mort a e $90.00 Release $ 1203. Transfer taxes $ (fmm GFE #8) 8,350.00 1204. CitylCounty tax/stamps peed $8,350.00 Mo a e $ 1205. State Taxlstamps DeeO $8,350.00 Mo a e $ 8,350.00 1206. Deed E Mo e $ 1300. AddiOonal Setlemenl Cha ea 1301. Required services that you can shop for (from GFE #fi) 1302. tc 1303. to 1304. to 1305. to 1306. Home Wananty to Home Securit Of America, Inc. 479. 1307. Tax Certification Reimb to Bamslers Land Transfer 10.0 1308. Inheritance Tax Payment to inter of Wills, A ni 100,000. tr t r 23,279.70 159,764.00 'Paid outside of closing by (B)onower, (S)eller, (L)ender, (I)nvestor, Bro(K)er. ^Credd by lender shown on page 1.'^Credit by seller shown on page 1. See attached addendum for additional Information Previous editions are obsolete Page 2 of 4 HUD-1 Compadaon of Good FalM Estimate GF and HU0.1. COar a ,. -;'~ - Good Faith EnBmats- HUD-1' Cha xTNrt Clonal la8reaaa. XU0.11Jhl NemWn Our odginafion charge ~. #801". 2,945.00 2,945.00 Your aed'A or charge (poillh) for the specific interest rate chosen. ~. #-802 415.00 A15.00 Your adjusted odginafion charges - 0"; 80$.. 2,530.00 2,530.00 Transfertaxes - # 1203: ;.'~'. 8,350.00 8,350.00 Cha Thri In Total Cannot Increax More Than 10% Good FaBh Estirtrie. ` HU0.1 Govemmerd recording chages #,1201 150.00 152.00 Appraisal fee #804-, 380.00 38000 Credit report #BO5 17.00 13.16 Tax xrvice d .806: , 67.00 67.00 Flood cedifiwfian #' 807::.: 7.00 7.00 Lender Paid b Meet Tolerance #:.808 0.00 0.00 AU Underwrilirig Fee - p 809 18.00 18.00 Title services and lentlefa;8tle insurance #; 1101. - 0wnefeetle jraur4~.:,.~6t/ . '7 Y.,n.,,,.a«#,„1.'(,QB,:. ,a ..~...r.r...,,;..... 3,938.00 3,818.75 42500 626.25 5,002.00 5,082.16 $ 80.16 or 16026% Ch x That Can Chan a 'Good FaiN Estimate HU0.1 InNal depasitfor your escrow acaunl # 1001,..:; 9,050.00 5,851.86 Dairy interest charges from # 901.x, $82.3600/da 1,31776 1,070.68 Homeownefs insurance #903'- 1,800.00 1,576.00 #. _, '; . ,,. LrfAA Tafr115 Your initlal loan amount is' $668,000.00 Vour loan term ie 30. years Your initial interest rete is '~. ' 4.5000% Your ini8al monthly amount axed for pdndpal, inleres4 and any mortgage $3,384.66 includes insurance is ^X Pdndpal ' ^X Interest ^ Modgage Insurance Can your interest rate rise? ^X No. ^ Yes, it can rise to a maximum of %. The first change will be on I I and can change again every years after / / .Every change tlate, your interest rate can iocreax or decreax by %. Over the life of tho loan, your interest rate is guaranteed to never be lower than % or higher than %. Evea d you make payments on time, can your load balarke nse7 ^X Na. ^ Yes, it can ace to a maximum of $ Even if you make payments on hme, can your monthlyamountowedfor`- ^% No. ^ Yee the first inaeasecan be on / / and the monthly pdndpal, interest, and mortgage insurance dse7 amount owed can dx to $ ' The maximum it can ever rise to is$ Does yourloan haveaprepeymenl penalty? ^X No. ^Yes, yourmaximum prepayment penalty is$ Does your loan have a balloon payment! ^X No. ^ Yes, you have a baloon payment of $ due in years on I / ToWI monthly amount awed including escrow acaunt peymenU ^ You do not have a monthly escrow payment for items, such as progeny taxes and homeownefs insurance. You must Day these items directly yoursetl. ^X You have an additional monthly escrow payment of $1,061.11 that results in a total inhial monhly amount owed of $4,445.77. This includes pdncipa4 interest, ar mortgage insurence and any items checketl below: J(^ Property taxes ^X Homeowner's insurance ^ Flood insurance ^X County Property Taxes ^X School Tax ^ Note: If you have any questlons about the Settlement Charges and Loan Terms listed on this form, please contact your lender. See attached addendum for additional Information Previous editions are obsolete Page 3 of 4 HU61 HUD CERTIFICATION OF BUYER AND SELLER I have carefully revievmd the HUPt Semement Statement and to the best of my knowledge and belief, a is a true antl accurate statement of all receipts and disbursements matla on my acwunl or by me in this transaction I further certHy that I have received a copy of the HU61 Settlem/ant Statement. ~-~~'~ ~ ~.47.1~-~ ' lrV AIUD Saha Namrata Haldipur Estate of Judith Lifton The HUUi Settlement Statement which I have prepared'o a llue antl accurate account of this irensactlon. I have caused or will ease the funtla to tre disbursed in aecoMance whh this statement. 'SETpLEMEN I Gl,~ DATE WARNING IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE UNITED STATES ON THIS OR ANV SIMILAR FORM PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEE TITLE 18: U.S. CODE SECTION 1001 AND SECTION 1010. See attached addendum for additional information Previous editions are obsolete Page 4 of 4 HUD-1 .. .. Name of Bonower: Amp Saha Namrata Haldipur Name of Seller: File Number: Estate of Judhh Lion 11190 Prepared 12/16/2011 at 4:44 pm Note: This page displays an kemization of the adjusted origination charges shown In section 800 of the HUD-1 Settlement Statemen This page accompanies but Is not a Dart of the HUD-t Settlement Statement. k a discrepancy exists, the information on the HU0.1 Settlement Statement applies. Your Loan Odginatlon Charge Bonoww Seller 801. Ourongination charge Qndudes Origination Point 0.1100%or $0.00) Origination fee to RBS Chizens, N.A. $ 1,670.00 PRacessing Fee to RBS Citizens, N.A. $ 300.00 Underwriting Fee to RBS Citizens, NA. $ 125.00 Application Fee to RBS CiGZens, N.A. $ 850.00 802. Yourcredit or charge (points)for Me specficinterest rate chosen Points to RBS Ctizens, N.A. E <15.00 803. Youradjusted origination chartpes 2,530.00 0,00 Name of Bonower: AruD Saha Nam2ta Haldipur Name of Seller: File Number: Estate of Judith Liflon 11190 Prepared 12/1612011 at 4:44 pm Note: This page displays en Iremlzation of the charges shown on line 7107 of the HU0.1 Settlement Statement. Thfa page accompanies but Is not a part of the HU0.t Settlement Statement. 1! a discrepancy exists, the Infonnatlon on the HU0.t Settlement Statement applies. 1100. Title Charges Total Charge Borrower Seller 1101. Title services and lenders title insurance ip Overnight Delivery Fee-Package to Ke tone Land Transfer, Ltd E 25.00 25.00 EmaiBDoc Copy fee to Ke stone Land Transfer, Ltd $ 35.00 35.00 Wire In Fee to Ke tone Land Trensfer, Lld $ 10.00 10.00 Notary Fee to Kristen D. Shiva $ 35.00 35.00 1102. Sedlement or closing fee to $ 0.00 1104. Lender's ti0e insurence-First American Titto FirstAmeriwn Title Insurance G$ 3,71375 3,713.75 Totals: E 3,818.75 0.00 3,810.75 0.00 SetledLender credits shown on a e 1 POC = Pald Oubida Cloaln CR = Lsntlar CreOk See attached addendum for additional Information Previous editions are obsolete Page 1 0 1 HU0.1 Denise Williamson From: Stacey Popko <steceyp@pol.net> Sent: Tuesday, May 10, 20118:33 PM To: Denise Williamson Subject: Fwd: Corniche appraisal Denise: Here is the appraisal for my mother's Corniche; Stacey --- Forwarded Message ---- From: "Jim & Adelle Facinelli" <restore@epix.net> To: "Stacey Popko" <staceyp@pol.net> Sent: Sunday, April 10, 2011 10:46:21 AM GMT -05:00 US/Canada Eastern Subject: Corniche appraisal Stacy here is my appraisal. Jim Restorations Unlimited, Inc. 29 South Vine St . PO Box 978 Elizabethville, PA 17023 To Stacy Popko: Pittsburgh , PA Value of Mrs.ludi Liftons 1979 Rolls Royce Corniche Value Explanations Prices shown are retail consumer values and to be considered as selling prices. Trade-in values are to be determined by local dealers and are generally lower than values shown. Low Retail Value This vehicle would be in mechanicallyfunctional condition, needing only minor reconditioning. The exterior paint, trim, and interior would show normal wear, needing only minor reconditioning. May also be a deteriorated restoration or a very poor amateur restoration. Most usable "as-is". Some of the vehicles in this publication could be considered "Daily Drivers" and are not valued as a classic vehicle. When determining a value for a daily driver, it is recommended that the subscriber use the low retail value. Note: This value does not represent a "parts car". Average Retail Value This vehicle would be in good condition overall. It could be an older restoration or swell-maintained original vehicle. Completely operable. The exterior paint, trim, and mechanics are presentable and serviceable inside and out. A " 20- footer". High Retail Value This vehicle would be in excellent condition overall. It could be a completely restored or an extremely well maintained original vehicle showing very minimal wear. The exterior paint, trim, and mechanics are not in need of reconditioning. The interior would be in excellent condition. Note: This value does not represent a "100 Point" or "# 1" vehicle *. • "100 Point" or "# 1" vehicle is not driven. It would generally be in a museum or transported in an enclosed trailer to concoursejudging and car shows. This type of car would bestored in aclimate-regulated facility. Current NADA prices MSRP 1979 low retail Avg Retail TOTAL PRICE $140,060 $25,200 $40,600 This car in its current condition has cracked and chipped paint, having been used as a daily driver. It currently needs an entire front suspension rebuild and full servicing. Total cost of needed repairs approximately $5,000 -$8,000.00. Based on this work, the current price that I would put on this car is $27,000.00 before arry work has been completed. This is retail pricing. As a trade-in, you would expect to get 20-30% less. James S Facinelli, Pres. Restorations Unlimited, Inc. BIO: I have been involved with repairing special Rolls-Royce and Bentley cars since 1998. I have served as National President of the Rolls-Royce Foundation for 3 years and have been a member of the RRF for 10 years. I have been a member of the Rolls-Royce Owners' Club since 1994. I have also been in the high end restoration of historic homes business for 36 years and my forte has been woodwork. The Rolis and Bentley Restorations were the next natural step in the high end luxury market. I have owned several cars and have recently restored a similar automobile, a 1976 Rolls-Royce Silver Shadow (which a Corniche is based upon) to win a 1st place in class at the 2010 Toronto national Rolls-Royce meet and a 1st place Junior award in October, 2010 at the AACA Hershey show. I have also restorecl5 customer cars which have also won national awards. Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8662 Fax: 717-731-9830 CO #; 2450 Date: 4/22/2011 Page: 1 Consignor: 1790 Estate of Judith Lifton Go Stacey Popko 101 Sundial Ddve Canonsburg, PA 15317 Phone:724-344-2893 Auction: Spring 2011 Catalogue Auction Lotk Description Quantity Unit Price Ext.Price CommBwBack Expenses 40 12 Eady 19th C Digestive Medical Books DESCRIPTION: A collection of twelve early 19th century medical books relating to the abdomen and digestive medicine. Includes: 1) Digestion and Its Derangements by Thomas K. Chambers, MD, brown cloth boards, 552 pages, published by John Churchill, London: 1856 2)Traite sue les Gastralgies et Les Enteralgies, Troisieme Edition, by J.P.T. Bartas, marbled boards with later cloth spine and Tulane University School of Medicine bookplate, 637 pages, published by Bechet, Paris: 1829 3) The Physiology of Digestion with Experiments on the Gastric Juice by William Beaumont, MD, Second Edition, brown cloth boards, 303 pages plus index, published by Chauncey Gooddch, Budington: 1847 4) A Treatise on Food and Diet by Jonathan Periera, MD, black cloth boards, 320 pages, published by Fowler & Wells, New Yolk: 1843 5) An Essay on Digestion by James Johnson, MD, Sixth Edition, blueandbrown paper boards, 174 pages, printed for Thomas and George Underwood, London: 1829 (from board detached) 6) On the Pathology, Symptoms and Treavnent of Ulcer of the Stomach by William Brinton, MD, full leather gilt and five dentils to spine, 227 pages, published by John Churchill, London: 1857 (front and rear boards detached) 7) A Treatise on the SWCture, Economy, and Diseases of [he LNer by William Saunders, MD, full leather, 173 pages, published by Cheever Felch, New Hampshire: 1810 8) A Treatise on Bowel Complaints by John G. Vought, full leather, 216 pages, printed by E. Peck & Co, Rochester, NY: 1823 9) Observations on the Utility and Administration of Purgative Medicine by James Hamilton, MD, full leather, 274 pages, printed for Benjamin Johnson, Philadelphia: 180910) ATreatise oii nice h+, i a panes nnn hrnum Hance hmrde gin 1.00 50.00 50.00 -10.00 0.00 Bid Card # 110 Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8662 Fax:717-731-9830 pages, published by Robert H. Small, Philadelphia: 182611) Faas antl Observations on Liver Complaints by John Faithhom, MD, Second Amedcan Edition, brown paper boards, 158 pages, published by Hickman and Hazzard, Philadelphia: 182212) Facts and Observations on Liver Complaints by John Faithhom, MD, First American Edition, brown paper boards, 158 pages, published by Hickman and Hazzard, Philadelphia: 1820. MEASUREMENTS: Various. CONDITION: Various levels of condition vuiih wear to covers and spines, some toning, scattered inscriptions and bookplates, some wifh losses and chipping to spines. Pre-Sale Estimate: 200.00 - 400.00 Total Reserve: 100.00 296 Herend Porcelain 129 Pc Indian Basket Dinner Set DESCRIPTION: Herend 129 piece dinner service in the handpainted Indian Basket pattern with gold trim. Includes: Twelve each of 10-518" dinner plates, 8-114' luncheon plates, 6-118" bread plates, 7-1/2"salad plates, 5-7/8" small saucers plus eleven 7"large saucers, fourteen 2" x 6-518" x 5-114" two handled soup bowls, sixteen 2" x 4-1l4" x 5"cups, two 2-318" x 2-1/2" oaagonal shaped toothpick holders, and one each of 4-1/4" shell shaped dish, 3-1/4" x 2-314" rectangular shaped dish with figure, 3-114' x 5" scalloped dish, 3-3/4" x 4-518" asymmetdcal dish, 3-3/4" x 4-1/4° lidded sugar bowl, 2-3/4" IigMer, 4-718" creamer, 2-718" x 10-114° x 7-7/8" footed serving tray, 8-1/4" x 13" x 8-114" lidded soup tureen, 4" x 11-1/4" x 11-1 /4" four part condiment tray with handle, 5-1/4" x 11-1/2" x 9-1/4" lidded circular dish, 5-314° x 8" x 5-314' lidded circular dish, 3-5/8" x 6"covered butter dish, 6-1/8" x 9-1/4" x 7-1/2" covered gravy tlish and tray with spoon, 5-314" x 9-3/8" stemmed circular tray, 11-1/8" x 9-5/8"serving platter, 10-314" circular serving platter, 16-314" x 13° large oval serving platter, 13" x 11-7/8"circular serving platter with handles, 13" x 10" oval searing platter with handles, 11-1/4" x 9-112" serving platter with handles, 2" x 12" x 6-3/4" serving dish with handles, and two sets of 2-1/2° egg shaped salt and pepper shakers. Each piece with the Herehd Hungary stamp. MEASUREMENTS: See DescdpGon. CONDITION: No defects noted. Pre-Sale Estimate: 3,000.00 - 5,000.00 __ 1.00 6;500.00 CO #: 2450 Date: 4/22/2011 Page: 2 6,500.00 -1,300.00 0.00 Bid Card # 832 Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8662 Fax:717-731-9830 Total Reserve: 1,500.00 299 Herend Porcelain Saucer and Soap Dish DESCRIPTION: Herend porcelain saucer in the Rothschild Bird pattem and soap dish in the Queen Victoria Green Border pattern with a dolphin on the rim. Each with gold trim, hand painted, and marked with the Herend Hungary stamp, on the bottom. MEASUREMENTS: Saucer 6". Soap dish 5-1/2' x 5-3/8". CONDITION: No defeas noted. Pre-Sale Estimate: 100.00 - 200.00 Total Reserve: 50.00 1.0o izo.oa izo.oo -za.oo o.oo Bid Card 1190 Total Quantity: 3.00 Total Invoice Sale Price: 6, 670.00 Total Commission: ( 1,334.00) Total Due to Consiynor. S , 336.00 Total Payments: 0.00 Balance: $5,336.00 Positive Balance, PAonies Owed to Consignor COMMISSION SETTINGS Calculate Commission By: Each Commission Structure Type: Fixed CO #: 2450 Date: 4/22/2011 Page: 3 any amount 20% Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8682 Fax:717-731-9830 Consignor: 1790 Estate of Judith Lifton do Stacey Popko 101 Sundial Drive Canonsburg, PA 15317 Phone:724-344-2893 \uction: September 2011 Firearms Auction Lot# Description 6 Smith & Wesson Model 58 / 41 Magnum Revolver SERIAL: 63576 DESIGN: Double action, 6-shot revolver wl hand ejector 4" barrel. MATERIAL /FINISH COMPOSITION: Blued with walnut grips. FEATURES: Standard for this model. CONDITION: Excellent. Bluing retains factory luster with no observable Flaws. Good case colors on trigger & hammer. Drag line on cylinder. Grips have several scratches and patch of finish loss on left side top. INVENTORY NO. /CATEGORY: 1790-004 /FFL Pre-Sale Estimate: 525.00 - 700.00 7 Taurus Model 66 / .357 Magnum Revolver SERIAL: 99107 DESIGN: Double action revolver. Manual ejector. 4" barrel. MATERIAL /FINISH COMPOSITION: Blued with walnut grips. FEATURES: Adjustable rear sight and fixed blade front sight. CONDITION: Very Good. Some dulling of finish with scattered, minor hairline scratches. Grips have no observable Flaws. Goad case colors on hammer and trigger. INVENTORY N0. /CATEGORY: 1790-003 /FFL Pre-Sale Estimate: 250.00 - 350.00 8 High Standard .22 Magnum "Derringer" SERIAL: D23964 DESIGN: Top break, 2-shot "Derringer" style handgun. 3-1/2" barrel. MATERIAL /FINISH COMPOSITION: Blued with black plastic grips. FEATURES: Unique & interesting compact design. Includes "Bianchi" leather belt holster. CONDITION: Very Good. Loss of bluing on edges oantity Unil Price 1.00 375.00 1.00 250.00 1.00 200.00 CO #: 2562 Date: 6!7/2011 Page: 1 Ext.Price CommlBuyBack Expenses 375.00 -75.00 0.00 Bid Card # 800 250.00 -50.00 0.00 Bid Card # 140 200.00 -40.00 0.00 Bid Card # 160 Consignor Settlement Cordier Antiques 8r Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8662 Fax:717-731-9830 8 at muzzle. Scattered minor scratches. Grips unbroken but with scattered scratches and rubs. INVENTORY N0. /CATEGORY: 1790-0021 FFL Pre-Sale Estimate: 150.00 - 200.00 9 Glock Model 1719mm Pistol w/ Red Dot Sight SERIAL: ATF599 DESIGN: Semi-automatic, strikerfred pistol. Two stage trigger safety w/internal drop safety. MATERIAL /FINISH COMPOSITION: Polymer frame and grips, metal slide. Ferritic nitrocarburizing matte black finish on metal parts. FEATURES: Standard as on all Glock pistols. Also includes a red dot laser sight with trigger guard mount. Original plastic box, second magazine, magazine loader and paperwork also present. CONDITION: Perfect. No obvious wear and no observable flaws on firearm or laser sight. Box and paperwork are excellent. INVENTORY N0. /CATEGORY: 1790-0051 FFL Pre-Sale Estimate: 325.00 - 425.00 CO #: 2562 Date: 6/7/2011 Page: 2 1.00 325.00 325.00 -65.00 0.00 Bid Card # 800 78 Remington 11-87 "Premier" Semi-Automatic 12 Ga SERIAL:PC159500 DESIGN: Semi-automatic with 26" barrel. 14" length of pull. Chambered for 2-3/4" and 3" shells. MATERIAL I FINISH COMPOSITION: Blued with walnut stock. FEATURES: "Premier" grade w/ raised vented rib. Hi-viz front bead sight. Brand stamped butt pad 8 pistcl grip end. Cross bar safety. CONDITION: Very Good. Finish has original luster with minor rubs & hairline scratches. Stock is clean with patch of scratches to rear left side. INVENTORY N0. /CATEGORY: 1790-007 /FFL Pre-Sale Estimate: 300.00 - 400.00 162 Colt AR15 "Spotter" 7.62x39 Semi-Auto w/ Scope SERIAL: LH009682 (Pre Ban) DESIGN: Semi automatic, clip magazine. Lightweight "Spoter"carbine. MATERIAL I FINISH COMPOSITION: Standard for this model. FEATURES: Standard features for this model. Includes "Burris" 3x-9x scope, "Gun Burro" hard case, 3 magazines, cleaning accessories and paperwork. Sling swivels and nylon sling attached. CONDITION: Very Good. Minor discoloration, 1.00 275.00 275.00 -55.00 0.00 Bid Card # 800 1.00 825.00 825.00 -165.00 0.00 Bid Card # 155 Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street CO #: 2562 Camp Hill, PA 17011 Date: 6!7/2011 Phone:717-731-8662 Fax:717-731-9830 page: 3 rubs, and scratches scattered on metal fnish. Stock and forearm have stains, rubs, etc. and show signs of wear. Scope is clean and functional. INVENTORY N0. /CATEGORY: 1790-0061 FFL Pre-Sale Estimate: 750.00 -1,000.00 254 Spencer Barrett & Co London US Navy Sextant 1.00 300.00 300.00 -60.00 0.00 DESCRIPTION: Complete sextant kit in wooden Bid Card # 106 box. Stamped "162" on inside of handle. Marked "US Navy" under maker's mark on brass graduation strip. Accessory eye pieces present. Original wooden box. CONDITION: Very Good. Box showing wear. Some accumulation of surface dust. Pre-Sale Estimate: 200.00 - 300.00 55 US Army Air Forces A10A Sextant 1.00 0.00 0.00 0.00 0.00 DESCRIPTION: Complete A10A sextant Bid Card # 100 manufactured by Agfa Binghamton NY for US Army Air Force use. Kit includes eye piece, additional plastic discs, airplane hanger mount, wrenches, light, and all accessories. In dovetailed wooden box. CONDITION: Good. Showing age. Box is tight. Label from outside of box present but loose inside of box. Pre-Sale Estimate: 200.00 - 300.00 442 TL SPEED LOADER, MISC 1.00 15.00 15 . (IO 3.00 0.00 ----- ------...__ _..-_. ..- .__ - _ Bid Card # 104 4 9 MM & 357 AMMO -- 1.00 90.00 90. (10 -18.00 0.00 -- - .-___.__.. __ _ Bid Card # 107 444 FIREARM CLEANING SUPPLIES __ .......--- 1.00 5.00 5.00 __....._---------- -1.00 0.00 - - -.-_.- __..-.... Bid Card # 111 445 5 BOXES AMMO -12 GA AND BOX 1.00 2 S . 00 25.00 -5.00 0.00 --- -.. -_ -- ._-... Bid Card # 118 TL APPROX 900 RDS OF 762 1.00 155.00 155.00 -31.00 0.00 - - Bid Card # 153 Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone:717-731-8882 Fax:717-731-9830 COMMISSION SETTINGS Calculate Commission By: Each Commission Structure Type: Fixed CO #: 2562 Date: 6/7/2011 Page: 4 Total Quantity: 13.00 Total Invoice Sale Price: 2 , 840.00 Total Commission: ( 568.00) Total Due to Consignor: Z , 272.00 Total Payments: 0.00 Balance: $2,272.00 Positive Balance, Monies Owed to Consignor Any Amount 20% Y Z Q m ry m a 0 m O C 2 ° d O C N N N ~ O ~ ~ C N ~ " ~ m E ~ m y ro N ~ 2 y Vl OI C ~ ~ -m N . .. ~ N N U 2 ~ a dS N d o d d r N ~ 3 Q ~ O tV O of o ® e ~~ r O N M O ~ y V r ~~ O , ^ Y/ 0 ~ N h ^ L = NN V C N i m O N a a ~ a ~ O ~ ~ ~ N ~~ A y/ 'p N C %~ M N _ ( '~ o mE ni .. ~ I a d A m C O N C d E d ' .~ N N L d N D N Y d 3 O d . 3 o' E L w HO E 0 Y a c Noy ~~~ ~~~ ~~Y M M N N h M m d N N 6 ~ ~ 0 F~ LiS ~ C X « fV J c > w ,a;m a o~p v ~ ~ 3 U b m N >_~ q ~ ? m N N N ~ > y O p Q W C j Z ~ -O U >m ~a , ~~~ 2b~o C J p 1 O O O Q J LL Z W M N Z N d 3 r v i V L Y N Y d N N a T o~ ~ ~ mO N O tC o tM O N ~++JJ N O V O r~ri e o o u~ ~n r io m h N _° U7 Y Y H N N_ ~ ~~ N O Q >. a E L g~ U O m c~ o ~d vi o N r m cn o ~n a o ci a o m ~n r io m N ~ N y N N y d N N 4 Q m E c E c ~ c4 O m N O <O (M O N !~ N O O 1V G I~ ~- i0 Of h ~ N y~ Y V1 ~ ~ vc y ~ ~' ¢ ~€ n N, ~ L e a O O m m in r O N b °o 0 w in n O lV a O N 0 N r 0 I fV I ?.' a I 1 LJ N d N N a O O vJ O O 0 `o a 0 N N O (") N N a' m 7 w O ~ ~ m o m ~G O b N N ~~ °cNO a.~- VfV (GO SCI ~m ~n I ~~ N ~ V N to 0 v o n r v ~o M N OI (ND b V Silo m° O C C ' 0 0 m m c c d ~ ""' ~ 5 ~ d U U E o s ~ o 0 .. a o R ~ ~ M N w m N d o 0 y .n ~n R ~ ~ Y m N R y ~ d N D ~ r O _ ~ T O r` v O a oa th N ~m 0 M N N m~ m 0 O ~- U D .- O O CO pN, U~ a¢ m~ Nm J 9 ~d U ~ m m N O a N °o O N N 0 O O N r N N O NO N C N N C ~ d ~- N C d da ~`m E~ J C A ~ a $i r N O N N n Q r a N ~noi EI a U 6 0 m N d y N I LL e O O O OO O °0 0 G m rn 0 lV .H. 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N OI J i ~~ S ~ a E Cc..~~ :Y~S N~i - d ~n W ° r ~~~ ~ u H W N 3 ~ omm W~ m ~O' ~o: ~ -~~ ~ ~r m .~. ~ p `u° ivv ~ ~ ~ a` ca7x ~~' aF a O 0 Estate of Judith Lifton Banque CIC -Cash Account - 6000 Account - 6001 Total Cash 3/14/2011 Swicc Franrs CHF 610,949 (26) CHF 610,923 U.S. Dollars $ 658,493 (28) $ 658,465 USD/CHF Conversion Rate 1.07782 Estate of Judith Lifton Banque CIC - Meta9s Quantity Description 915 Canadian Maple Leaf Gold Coins - 1 ounce 120 Gold Krugerrand - 1 ounce 8 Palladium - 1 kg 1 Platinum - 1 kg Conversion Rate Swiss Francs U.S. Dollars CHF 1,194,076 $ 1,286,998 156,60() 168,787 190,056 204,846 52,27() 56,338 CHF 1,593,00'1 $ 1,716,968 USD/CHF 1.07782 Gold -Price per Ounce on 3/14/2011 $ 1,406.56 Estate of Judith Lifton Banque CIC Incoming Securities Transfer - 3/16/2011 Quantity Description U.S. Dollars 395 Canadian Maple Leaf Gold Coins - 1 ounce $ 555,589 142 Gold Krugerrand - 1 ounce 199,731 $ 755,320 Gold -Price per Ounce on 3/14/2011 $ 1,406.56 iistoric Exchange Rates - x-rates X-R~~E~S'"r Menu results (1 CHF) Currency Calculator - - SD Custom Table 2011-03-14 March 14, Monday 1.07782 USD Historic Lookup 2011-03-15 March 15, Tuesday 1.08843 USD Currency Photos Home 2011-03-ib March ib, Wednesday 1.09377 USD 2011-03-17 March 17, Thursday 1.10923 USD invert target/base, 2011 draoh Currency Trading Forex Trading historic lookup . Whv Trade Forex SASE Swiss Franc ,?, .Free Trial Acwunt . S50 Forex Account TARCEr American Dollar .Trading Euro can be Easy . Forex vs. Stocks MONTH ~3 -+~ qAY 14 - YEAR 2011 <. Forex Resources . New to Forex -gol. . Forex News-DaiIVFX . USD Price Forecast . Forex Trading Guide Services . Forex Trading Course . Free Forex Signals SOa~wnsd W More Links Euro Information Bookmark help Frequent questions Feedback Developers Advertising FAO Terms of Service Page 1 of; Top 7.0 Currencies American Dollar BritiS~ Pound Euro Mexican Peso SoutY; African Rantl MorE . Australian Oollar . Canadian Dollar . Indian Rupee . Singapore Dollar Thai Baht Currencies Currency American Dollar Australian Dollar eotrircana Pula British Pound Bulgarian Lev Chilean Peso Colombian Peso Argentine Peso Bahraini Dinar Brazilian Real Brunei dollar Canadian Dollar Chinese Yuan Croatian Kuna Ittp://www.x-rates.com/cgi-birilhlookup.cgi 06/08/1: 300 Palladium Bars 1 oz PAMP Suisse 100 Palladium Bars 1 oz Credit Suisse 100 Palladium Coins 1 oz Canadian Maple Leaf 20 Platinum 1 Noble Coins Isle of Man 439 Gold 0.10 oz Coins Canadian Maple Leaf 185 Gold 0.10 oz Coins American Eagle 10/17/2011 14:30 7177661697 GOLD MINE PAGE 01101 MOBILE MERCHANTS (717)805-9257 Gold Mine (717) 766-1697 57 W. Main St. Mechanicsburg PA 77055 TO: ~~ ti ~.~ ,uL ~Et41~iP. S08N.2~ n,o ~ Le~y,,;s~~' I.tr N DATE p ~ SALES V SHIPT ~. ~. p ~~ E ~ PAG ~i5~ TOTAL max 23 4 -4~~i4- QUANTITY ZS -$~ Z DESCRIPTION bri'gA STOCK NO. UNIT PRICE TOTAL 6 ! a: ' Do ~ GO `~ OOLt9 ~ f. +~ Er v it p ;~ L d I ~~ ® A~OG~ o ~.~ ' a b' ...~. ~' ZS dFM 2: o (off.. I ' THANK YOU Page /~.., Tot ~~~Sf Z; VKKS 1'UW N BANK A7Yadidon ofExcelfence Apri14, 2011 Denise B. Williamson 508 N Second St PO Box 845 Harrisburg, PA 17108-0845 Fax: 234-4224 Re: Estate of Judith Lifton Social Security Number 086-42-1150 Date of Death 3/14/11 . IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNT WITH ORRSTOWN BANK: CFIECKINGACCOUNT Account No.- Account Type- Date Opened- JointAccount (name/date)- Balance- Accrued Interest- X0012 50+ Interest Checking 7/11/00 Stacey H.Pogko 2/16/11 $44;587.01 $0.25 Best Regards, C~~ Jill R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 4, , ~. [ 1.888.ORRSTOWN W VV W.pi'YS$4WB'A.COA7! ESTATE OF JUDITH LIPTON SSN 086-42-1150 Date of Death: March 14, 2011 File No. 21-11-0392 HOUSEHOLD EXPENSE SUMMARY Kerry's Lawn and Garden Mr. Handyman Orkin Penn Waste Silver Spring Twp. PP&L Quickcitricity Electric SECCO The Home Inspector Young's Septic Service Zeplin Security Zimmerman Plumbing and Heating Grass America, Inc. Homeowners Insurance 120.58 115.50 247.30 88.70 5.00 3,761.30 1,378.03 7,760.93 225.00 370.00 325.00 975.00 15.00 3,456.00 $ 18,843.34 m ° m m m m m m l O ~ N ~ l ~ O N NI in u>~ t0 u~ 0 ~f] ~ N ~ ~ N r ~ O I N OI N N ~(J m N ~ < uv'i~ i°nv °n m~m N m N M Oi O (h <~ O . l g ~ 7 ~~ O O OJ N r N ~ U ~ (l O ~ ~~m~ N I 0 N C mmm~n ~ N otf u in v im o vvroui ~ f O N N C d ~mmm C ~n ~ co r m ~ l 00 tD N N N ~ M N (D I O ~ N C C Q Q J L a Q ~ ` d m a m~LL ro ¢ m ~ do_ a ~ ~ N F N ~ N N~ ~ LL x N O N ~ ~ ~~f-a a ~ `m o LL a r Estate of Judith Litton SSN 086-42-1150 Date of Df:ath: March 14, 2011 File No. 21-11-0392 Schedule H, Item 22: The Estate has filed amended federal and Pennsylvania income tax returns for the decedent for calendar years 2004-2010, reporting income received by the decedent from offshore accounts. By virtue of the voluntary compliance pro_yram, pursuant to which the Estate has filed its amended income tax returns, the maximum offshore penalty is reduced to 25% of the highest balance in the decedent's offshore accounts. However, the Estate has requested that penalties be reduced to 5~%, or $274,496.00, the amount shown on this return. In the event the IRS does not grant the Estate's request/appeal and does not reduce the penalty amount, a Supplemental Inheritance Tax Return will be filed showing the greater penalty, and refund of the inheritance tax overpayment will be requested at that time. It is the Estate's intent (and request to the Department of Revenue) that any overpayment of inheritance taxes remain on deposit with the Department of Revenue until such time as a final IRS determination has been made. A Request for Refund will not be filed by the Estate until the issues relating to the Estate's income taxes and penalties have been finally resolved. F:\dbw\Estates\5254 - Lifton\IRS Penalties Statement.docz WIX, WENGER &WEIDNER A PROFESSIONAL CORPORATION RICHARD H. wa ATTORNEYS AT LAW STEVEN C. wl~DS 508 NORTH SECOND STREET THERESA L. SHADE WIX' POST OFFICE BOX 845 DnwD R. Gerz STEPHEN J. DZURAwN HARRISBURG, PENNSYLVANIA 17108-0845 JEFFREY C. CLARK PETER G. HOWLAND (717) 234-0182 also Memee, Massam~:ens ee, FAX (717) 234-0224 www.wwwpalaw.com June 13, 2012 Ms. Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Judith Lifton -Estate File No. 21-11-392 Our File No. 5254-15729 Dear Ms. Strasbaugh: DEAN A. WEIDNER ROBERT G SPITZER Of Counsel Suburban Office. 4705 DUKE STREET HARRISBURG, PA 17109-3041 pn~ss2-sass Enclosed are the following documents for filing on behalf of the above-captioned estate: 1. The original and one copy of the Inheritance Tax Return; 2. The original and one copy of the Inventory. As I discussed with you, due to her unavailability today, I have signed the Inventory for Stacey Popko, the Executor. We will have her sign another copy and forward it to you, to be attached to this filing; 3. A check in the amount of $34,569.54, made payable to the "Register of Wills, Agent," representing the tax payment due; and 4. Our check in the amount of $30.00, made payable to the "Register of Wills," representing your filing fees. Please process these documents at your earliest convenience and return atime- stamped copies of the tax return cover page and the Inventory form to our office. A self- addressed, stamped envelope is enclosed for your convenience. WIX, WENGER & WEIDNER Ms. Glenda Farner Strasbaugh June 13, 2012 Page 2 Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely yours, WIX, WENGER & W By: ~h~'IIQ (~/'~ Dean A. W idner /dbw Enclosures cc: Mrs. Stacey H. Popko James R. Smeltzer, CPA