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HomeMy WebLinkAbout07-06-12 (3) 1,50561,1,1,88 REV-1500 Exloz-„11 Fn W pennsytvaniz OFFICIAL USE ONLY PA Department of Revenue '' "''~'"' "" '" Countv Code Year File Number Bureau o, lndividualTaxes INHERITANCE TAX RETURN Po eox zeoso, Harms burg.. PA ,~,zr-oso, 21, L 2 D 5 L 5 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 204 1,8 0585 04 11 201,2 05 1,5 1,921, Decedent's Last Name Suffix Decedent's Frst Name MI Defter f1arie E (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 OVALS BELOW ~ ~. Original Return O 2. Supplemental Return ~ 3. Remainder Return (Date of Death Prior to 12-73-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received D 70. Spousal Poverty Credit (Date of Death r~ 11. Election to Tax under Sec. 9173(A) Between 72-37-97 and 7-1-95) (Attach Schedule O) CORRESPONDENT -This section must be completed. All Correspondence and Confidential Tax Information Should be Directed to: Name Daytime Telephone Number John A- Feichtel, Esquire 71,7 61,2 5803; - r~ .- ~ RE EES~OFWILLS~ONL~!--'_.' =- - - -.c..- r-- c ' - A- :3D y. E t ~ r ` ` -: Rrst Line of Address ~ Ci ; - Saidis, Sullivan & Rogers `-;, ~ - n Second Line of Address ~~~~~~ ~ r-" '"' `~ ~ ~ --i 635 North 1,2th Stre et, Suite 400 . Cit P t Otfi St t ZIP C d DATE FILED y or os ce a e o e Lemoyne PA 1,7042 Correspondent's a-mail address: jfelChtel@SSr-attOrnEVS.COm Under ponalLes of per)u ry, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledye and bebef, it is trus, correctand complete. Declaration of the preparar other than personal representative is based on all information of whit h preparer has any knowledge. SIGNATURE`-0F PERSON R~S.,P4JN518LEyFOR FILING RETURN DATE ADDRESS- 2939~Lincodn Stree Lemoyne. PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 7,50561,1,1,88 1,50561,],1,88 ..~ °a: _~ J 1505611288 Rev-1500 EX (FI) Decedent's Social Security Number Decedent's Name: M a r i e E D e i t e r 2 0 4 18 0 5 8 5 RECAPITULATION 1. Real Estate (Schedule A) ........................................ . 1. O D D 2. ................................... Stocks and Bonds (Schedule B) 2, . D • D D 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... . 3. D ' O D 4. Mortgages and Notes Receivable (Schedule D) ........................ . 4. O O O 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ...... . 5. 4 4 , 3 9 4 • 0 3 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... . 6. 6 ~ , 4 D 0 • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested ..... . 7, 0 • 0 O 8. Total Gross Assets (total Lines 1 through 7) ........................... . 8. 10 7 , 7 9 4 • 0 3 9. Funeral Expenses and Administrative Costs (Schedule H) ................. . 9, 15 , 5 4 2 • 15 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ . 10. 6 O 2 • 7 6 11. Total Deductions (total Lines 9 and 10) ............................. . 11. 1 6 ,14 4 • 91 12. ............................ Net Value of Estate (Line 8 minus Line 11) . 12 91, 6 4 9 • 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ( ) ...................... an election to tax has not been made Schedule J . 13. O • O D 14. Net Value Sub'ect to Tax Line 12 minus Line 13 1 ( ) ...................... . 14. 91, 6 4 9 •12 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 .o0 0 OD 15, D 00 16. Amount of Line 14 taxable 91 6 4 9 • 12 at lineal rate X .045 ~ 16. 4 12 4 • 21 - ~ 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17, 0. 0 0 18. Amount of Line 14 taxable ^ 0 0 0 0 0 at collateral rate X .15 18 19. TAX DUE ................................................... . 19. 4 ,1 2 4 • 2 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 1505611288 1505611288 Rev-1500 EX (FI) Page 3 Decedent's Complete Address: File Number 21 12 0515 DECEDENTS NAME Marie E. Deiter STREET ADDRESS 3428 Bedford Drive CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 4,124.21 3,918.00 206.21 Total Credits (A + B) (2) 3. Interest 4. It Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) (4) (5) 0.00 0.00 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 fog" 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. Sect. 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. Sect. 9116(a)(1.1)(ii)]. The statue 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. Sect. 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. Sect. 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. Sect. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 4.124.21 REV-1508 EX+(11-10) ~ Pennsylvania SCHEDULE E Ilk 1'A Ii I' Nr (1r r(L~IY :?- CASH, BANK DEPOSITS, & MISC. INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENTDECEDENT --- ESTATE OF: FILE NUMBER: Marie E. Deiter 21 12 0515 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 McKesson class action settlement 73.38 2 I Comcast Refund I 2.07 3 Misc. household items 2,448.00 Per appraisal 4 Belco Community Credit Union Account 766242 35,447.18 5 ~ M&T Bank Checking Account 9844832015 ~ 5,923.38 Accrued interest on above account as of Decedent's date of death ~ 0.02 6 ~ State Treasury of Pennsylvania, PA property tax rebate ~ 500.00 TOTAL (Also enter on line 5, Recapitulation) 44,394.03 If more space is needed, insert additional sheets of the same size REV-1509 EX+(01-10) Pennsylvania SCHEDULE F ur NnNienv N n~ hr-vt-rv~n INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENTDECEDENT ESTATE OF: FILE NUMBER: Marie E. Deiter 21 12 0515 If an asset became 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) ADDRESS RELATIONSHIP TO DECEDENT A. Ruby D. Adams 2939 Linco-n Street Camp Hill, PA 17011-2831 Daughter c. JOINTLY-OWNED PROPERTY: ITEM NUM. LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY. INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCTNUMBERORSIMILARIDENTIFYING NUMBER. Al-rACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUEOFASSET %OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTSINTEREST 1 A 10/21!02 Real estate located at 3428 Bedford Drive, 126,800.00 50.000 63,400.00 Camp Hill, PA Assessed value TOTAL (Also enter on Line 6, Recapitulation) If more space is needed, use additional sheets of paper of the same size. 63,400.00 REV-7571 EX+I~o-as) Pennsylvania 1]i NAHi~~t Nt (l~ I:r Y'"'N.r' INHERITANCE TAX RETURN RESIDENTDECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Marie E. Deiter 21 12 0515 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See schedule attached 12,602.35 B. ADMINISTRATIVE COSTS: 7. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address 2. 3. City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: See schedule attached TOTAL (Also enter on Line 9, Recapitulation) If more space is needed, use additional sheets of paper of the same size. 2,000.00 269.50 670.30 15,542.15 Page 2 Estate of: Marie E. Deiter 21 12 0515 Schedule H, Part A -Funeral Expenses Item Number Description Amount 1 Opening cemetery grave/plot 700.00 2 Funeral luncheon 200.00 3 Myers-Harner Funeral Home 11,275.00 4 Gingrich Memorials, grave/monument engraving 165.00 5 Funeral flower cascade 262.35 TOTAL. (Carry forward to main schedule) ...... 12,602.35 Page 3 Estate of: Marie E. Deiter 21 12 0515 Schedule H, Part B -Administrative Costs Miscellaneous Expenses Item Number Description Amount 7 Saidis, Sullivan & Rogers, out of pocket expenses 100.00 8 Postage 72.00 9 Cumberland Law Journal, legal advertising 75.00 10 The Sentinel, legal advertising 168.30 11 Ibis Appraisal Services, LLC 225.00 12 Register of Wills, filing fees 30.00 TOTAL. (Carry forward to main schedule) ...... 670.30 REV-1512 EX+(12-oB) `r~' pennsylvania I]k YAP i 7/F N ` ()i fit Y?. N u~ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Marie E. Deiter 21 12 0515 Report debts incurred by decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-15'13 EX+101-10) j ~, pennsylvania SCHEDULE J 13F NAH1~+~~Ni ()1-Nt~Vf~N V~ INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Marie E. Deiter 21 12 0515 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE z TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116(a)(1.2).] Ruby D. Adams Daughter 91,649.12 2939 Lincoln Street Camp Hill, PA 1 701 1-2831 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 180E REV-1500 COVER SH EET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART 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. • i.AST WII~I/ AND TESTATVIEN'I' OF MARIE E. DEITER s I, Marie E. Deicer of the Borough of Camp Hill, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any will previously made by me. I. I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practical after my death. II. I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate unto my daughter, RUBY D. ADAMS or if she is deceased, to her issue per stirpes. III. I nominate, constitute and appoint my daughter, RU',~,Y D. ADAMS as Executrix this, my Last Will and Testament. In the event she is unable to serve as such, then I appoint her daughter, ANN MERMELSTEIN as Executrix. Neither of my Executrices shall be required to post bond in this or any jurisdiction. IN WITNESS `'WHEREOF, I have hereunto set my hand and. seal on this, the SAIDIS SHUI'F, FLOWER & LINDSAY r~~rrouNevs•n~r•i.n~~~ 21D9 Markel SUCH Camp Hill. I'A ,, ~` ;% ~ ~ day of ' '~`a~._;. , ~v'`v''?. ~ ~- ;, ,;,, >~~,~~i-U~ (~?.~ (SEAL) Marie E. Deicer Signed, sealed, published and declared by Marie E. Defter herein named, on this and one (1) other sheet of paper as and for her Last Will anal Testament, in our presence, who, in her 1 presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. {: ~. ~~ Name /' << '` <- %~ Name COMMONV~'EALTH OF PENN?S~'LVANIA COUNTY OF CUMBERLAND Address ~~ - r; ~'~-~ Address WE, the undersigned, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will 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 constrain or undue influence. Mar".ie E.~Deiter, Testatrix ,~ Witness j, i; Witness SAIDIS SI-TUFF, FLO~~~ER LINDSAY 210) Markci Street Camp 11iIL PA Subscribed, sworn to and acknowledged before me by the Testatrix, and subscribed and sworn to before me by both witnesses, this ;`~-~'`% .day of _~f~`~,~~~ , 2 002. Notarial Seal ~ ~.~`'~ Sallie Allshouse, Notary Public ,,- ,~ Carlisle Boro, Cumberland County ~~ ,,~,,~ ,/~ ~ ~ij' ~ `' My Commission Expires Mar. 29, 2004 j ~`""~ ``~ " 'J. `"~ j _~'`~-~ ~~---'~ '~~~ Notary Public 2 SUMMARY APPRAISAL REPORT PERSONAL PROPERTY ESTATE Pea°sonal PropertJ~ of the Estate of Marie Defter, deceased 3428 Bedford Dr. Camp Hill, PA 17011 d.o.d. (date of death) April 11, 2012 Client: Ruby Adams, Executrix 2939 Lincoln St. Camp Hill, PA 17011 Intended Uses°: Ruby Adams, Executrix Effective Date of Apps°aisal: d.o.d. April 11, 2012 Date o, f Report: May 20, 2012 By: Ibis A~~Yaisa~ e p `(~~n ~ Y//j SeYVices 145 N. H~tnaver St. ;= ~__ P.O. Box z¢ i cgrlisle PA z~oz3 (717) 243-347 infoC~lbasappraisals.com cr~~~i-,ib~sappraisals, com -, ~~ ~bis a~~raisa~jervices I ~`e i ~{ ~ ~ TABLE OF CONTENTS Table of Contents 2 Appraisal Scope of Work 3 Appraisal Extraordinary Assumptions 4 Appraisal Hypothetical Conditions 4 Appraisal SLimmary Digital Photograph & CD-ROM Instructions 6 Personal Property Listing 7 Appraisal Surrnnary (Copy) 16 Glossary 17 Appraisal Certification 18 References 19 Privacy Notice 20 Statement of Qualifications 21 ~is A~~raisai ~ervices ~a~e ? o~ L i APPRAISAL SCOPE OF WORK I hereby certify that, upon the clients' request for the appraisal of personal property of the Marie Defter, deceased, 3428 Bedford Dr. Camp Hill, PA 17011 d.o.d. (date of death) April 11, 2012. I have appraised the estate personal property to determine the Fair Market Value for the purpose of the administration estate and estate taxes. The effective date is; as of the d.o.d. April 11, 2012 and reported on May 20, 2012. The client in this estate appraisal is Ruby Adams, Executrix, 2939 Lincoh~ St. Camp I-Till, PA 17011. The intended user of this appraisal is Ruby Adams, Executrix and any other person(s) authorized by the administrator of this estate. The date of inspection was May 07, 2012. I have personally and physically inspected the listed personal property. The personal property was fotu~d to be in good to excellent condition, unless otherwise noted. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources using a Sales Comparison Approach to determine Fair Market Value. [Fair Market Value is used in divorces and estates in the state of Pennsylvania.] A market data analysis with comparable sales transactions was used to reconcile the quality and quantity of data. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. All analyses, notes and paperwork are found in the workfile. Ibis A~pvaisa~ Ser~xces /~Zyssa L ~~W '+Lo~ey, ISA ~~ 1~hector his j~~praisa~ Services age 3 0~ 2 i APPRAISAL EXTRAORDINARY ASSUMPTIONS c~a There were no eatraordinar}~ assumptions used in this appraisal. APPRAISAL HYPOTHETICAL CONDITIONS c~3 There were no hypothetical conditions used in this appraisal. I;~is A~~raisa~ ,services ~a~e 4 0~ Z i APPRAISAL SUMMARY It is in my opinion, that as of the date of death: April 7 1, 2012 and reported on May 20, 2012, the Fair Market Value of the Marie Deiter Estate, 3428 Bedford Dr. Camp Hill, PA ] 7011: (Two Thousand Four Hundred Forty Eight Dollars and Zero Cents) ($2,448.00) 1~is Appraisal The report must be s°ead in its enti~°etV. The Appraisal Sum~na~°Y ONLY is not the appraisal ~°eport. Ibis A~~raisa~ ,Services ~a~e j o~ 2 I DIGITAL PHOTOGRAPH & CD-ROM INSTRUCTIONS Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store.. or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw; Photo Editor, Picture It? Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. • Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). ~ NOTE • Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. • The drives of your computer can be found under My Computer section of the Pull-Down "Look in" Menu. Common Drives are: A Drive (floppy disc d1-ive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or .1azz Drive). 5. Double-click on the photograph you wish to view. ~}~is ~~~raisa~ ,~rrvices ~a~e C~ o~ 2 I PERSONAL PROPERTY LISTING 1 Television. Mid-twentieth century console television. x.00 ' Location: Living Room. Con°esponding Digital Photograph File: img_OOOl.jpg ~ - r ~ Table. Twentieth century glass and brass occasional table. 10.00 ~ Location: Living Room. -" ~ ~~ Corresponr~ing Digital Photograph File: in~g 0002.jpg ~.; 3 ? :' ~ , Candlestand. Twentieth century mahogany candlestand. 10.00 , za s r Location: Living Room. ~~ ~ Corresponding Digital Photograph File: in~g 0003.jpg r.` ~~ }`; 4 ~ "~' Sofa. Twentieth century plus floral. sofa. 25.00 °~ ~ ~ `=~~ ~ Location: Living Room. , ~~~`~~' ~ ,-. Corresponding Digital Photograph File: img_0004_jpg t ~~~ ~ ~>~ 1 L~r ~ P1~. 5 Print. Twentieth century framed print. 2.00 ~ Location: Living Room. ~. Coy°responding Digital Photogi°uph File: i~ng_OOOS.jpg ,~, x ~_. . • T` ~^ i, y. ~ 4J ; 6'i: I!-' I~is A~~rais~~ ,Services Pale J o~ 2 i ~~ ~ Side Tables. Two twentieth century side tables. Maker: 16.00 . ~~ ~ '~ Hammay. ~~ Location: Living Room. ~, ~~ Coy°~°esponding Digital Photogl°aph File: img_0007.jpg rx ;;,fit ~ Lamps. Two twentieth century table lamps. 12.00 Location: Living Room. ` _~ Coy°responding Digital Photograph File: in~g_0008.jpg g ` `s,;~ Wall Decor. Selection of twentieth century wall. decor. 8.00 ~~ Location: Living Room. Cori°espondingDigital Photograph File: img 0009.jpg ,~~. ~.~. ~A, = - - 9 Chair. Mid-twentieth century plush chair. 1.00 Location: Living Room. ,a Coi°responding Digital Photograph File: i~ng_OOIO.jpg t` 10 Laing. Twentieth century brass table lamp. 12.00 ` ~ Location: Living Room. ;;:h ~~ Corresponding Digital Photograph File: irr~g_OOll.jpg i*, ''~l~; ~~ -:~ ~is A~~raisa~ Services ~'a~e 6 0~ 2 i 1 1 ~ ~~~, Painting. Twentieth century oil on board painting. Artist: Ed ?0.00 , 07 . . ; ~ Davis. Date: 1983. , . Location: Living Room. Coy°responding Digital Photog~°aph Files: irng_0012 & °~~'~. ~, inag 0013.Jpg 12 Chair. Modern new twentieth century plush chair. 40.00 ;~ ~ Location: Living Room. ~ ~` ~ ~ - i Corresponding Digital Photograph File: inag_0014.jpg ~., ~tY; ,~~ : , 13 ,. ~; Side Table. Hexagon-shape twentieth century side table. 15.00 ~.. ,.r ~ Location: Living Room. _ ~'~` "' ~~ ~ Corresponding Digital Photograph File: img_D01 S.jpg 14 Ottoman. Mid-twentieth century ottoman. 5.00 <~ f -~ ~~; _, Location: Living Room. ~~ rt;~ :~,-~~ r~.~,~ Corresponding Digital Photoga°aph File: inag 0016._jpg 15 `. Appliances. Modern toaster- oven and toaster. 3.00 ~~~ Location: Kitchen. ~~. Corresponding Digital Photograph File: i~aag_0017.jpg pis ~~~raisa~ ~ervices I ~~e ~ ~~{ ~ ~ 16 ~_:~~~;~, ~ Can Opener. Modern electric can opener. 1.00 Location: kitchen. ~ ~ Cor~°esponding Digital Pholog~°aph File: i~ng_0018a.jpg ,; 17 x, , "'T' -"i`-~ - ~ Coffee Machine. Modern Mr. Coffee coffee machine. 2.00 r ~ta~ Location: Kitchen. °t'~~~.,.~ ~~"~`-~'~ Cor~•esponding Digital Photogr°ctph File: img_0018.jpg `. ,,,,. ,r :~..- s Yrw 15 ~.: Kitchen Set. Modern twentieth century kitchen set. Set 275.00 I'~~£ ,, includes dining table, four chairs and corner cupboard. Maker: Coclu ane. ~_.~~ Location: Kitchen. ~ Cori°esponding Digital Pholog~°aph Files: img_0021, - 0025.Jpg 0023 & img img Y?- _ _ 19 Cuckoo Clock. Twentieth centuuy cuckoo clock. ?0.00 b ~~ Location.: Kitchen. V '~ Cor~°esponding Digital PhotogrupYt File: in~~g_002~.jpg ~ ,~, 20 Microwave. Modern Sharp Carousel microwave oven. 5.00 Location: Kitchen. Coy°responding Digital Photograph File: i~ng_0026.jpg ~is A~~raisa~ ,~ervices ~a~e i O O~ 2 I 21 ~,m.~_.. -,;~ _ , L ~~orktable. Modern twentieth century kitchen worktable. 3.00 S '~ ' "'"" '*`' Location: Kitchen. I ~~~~ ~~ - ' Corresponding Digital Phot~gruph File: img_002?. jpg ~ I ~ j` .t. .r ~~. w=7 22 Depression Glass. Selection ofmid-twentieth century 25.00 depression glass. ,~ Location: Kitchen. ~ Corresponding Digital Photograph File: img_002b'.jpg 23 Fire Kind. Selection of mid-twentieth century Fire King glass 20.00 °,~~, cookwares. ~~ ~ ," Location: Kitchen. Corresponding Digital Photog~°aph File: img_0029.jpg 24 ~;i 'i~ ,; Glassware. Selection of twentieth century glassware. 55.00 Location: Kitchen. { - - ~_-: Corresponding Digital Photograph Files: img_0030, img_0034, in~g_0035 & i»~g_0036.jpg 25 ~~ Dishes. Selection of mid-twentieth century Corelle dishes. 10.00 Location: Kitchen. i '~ ~"~~~' ~ Corresponding Digital Photograph File: inzg 0031.jpg ~x~ - - - 26 ''~ ~ ~ Flatware & Utensils. Twentieth century flatware and utensils. 8.00 ,, ` r ~ Location: Kitchen. '_', , ~,~ ~ ~ Corresponding Digital Photog~°aph File: img_0032.jpg JJ if ' ~, ~ ~` ~ ~ ~ F ~~ 1~~ A.y° i, ~~is A~~raisa~ ,Services Page I 1 0~ 2 i ~7 Pots & Pans. Selection of miscellaneous twentieth centtu•y 10.00 pots and pans. ;~.< Location:I~itchen. Coy°responding Digital Photograph File: img_0033.jpg ~g Trunk. Early-to-mid twentieth century humpback strap trunk. 3.00 -a Location: Basement. Coy°responding Digital Phoiog~°aph File: img_0037.jpg ~. ., ~9 Trunk. Early-to-mid twentieth century steamer trunk. 75.00 Location: Basement. ~° Coy°~°esponding Digital Photog~°aph File: in~g 0038.jpg ;0 ` ~ Cedar Chest. Mid-twentieth century Lane cedar chest. 60.00 Location: Basement. Correspoizding Digital Photograph File: img_0036.jpg -~ 31 Occasional Tables. Two matching oak occasional tables with 40.00 one drawer. Location: Front Bedroom & Back Bedroom. 0040 & Coy°r~esponding Digital Photogr°aph Files: img _ 32 ~ ;_,~ -~ ~ ~; Bedroom Suite. Twentieth century bedroom suite. Suite ] 65.00 ~~' ~ .• includes double bed, chest with mirror and chest. ~' - Location: Front Bedroom & Back Bedroom. _ ~ Coy°~°esponding Digital Photog~°aph Files: i»~g_0041, ,_ .~, _ i; img_0042 c~ i»zg_0047.jpg ~h ~~ ~~ ~, ~ fp ~f " ~I ,, ,~ ...~ ~}~is A~~raisa~ ~jervices age i 2 0~ 21 i 33 ;~.- _ Lanlps. Two matching twentieth century table lamps. 30.00 ~`~~ ~ ~ ~ . Location: Front Bedroom & Back Bedroom. ~ ~~~ Corresponding Digital Photograph Files: inzg 0043 c~ img_0054.Jpg ~~ ; 34 Lamp. Twentieth century figural owl lamp. 15.00 Location: Front Bedroom. Coi°responding Digital Photograph File: img_0044.jpg ~ Myna; 35 .~^;. ' ' '` °~` Sewing Machine. Mid-twentieth century Singer sewing 25.00 machine/worktable. Location: Front Bedroom. `.~~ ~, ,,, Coy°~°esponding Digital Photogr°uph Files: img 0045 ~ img_0046.jpg ~; 36 ~, ~ Bedroom Suite. Mid-twentieth century waterfall bedroom 475.00 suite. Suite includes double bed; chest and chest with mirror. Location: Back Bedroom. Col°responding Digital Photograph Files: in2g_0048, img_0049 &img OO~O.Ihg 37 ~ ~"'~' Box. Mid-twentieth century carved memory boy. 35.00 _ ~, Location: Back Bedroom. ~- ~ \ - Corresponding Digital Photograph File: in2g_00~ l.jpg p A y. y: # Iw_ 'h„rn ~ti Jtr yY • I ~bis A~~raisa~ ~jervices ~a~e i ~ o~ Z 3g ~ " Lamp. Small cr~~stal boudoir lamp. 20.00 I Location: Back Bedroom. I ;~ ~. Cori°esponding Digital Photog~•aph File: img_00~3.jpg ~;: ~,`4 "N 39 Desk. Small twentieth century oak roll-top desk. 85.00 ~ Location: Back Bedroom. ~ „,_~ ~, s Coy°responding Digital Photograph File: img_OO~~.jpg 40 "`'`' " Dining Room Suite. Mid-twentieth century pecan wood 600.00 ~,.~ dining suite. Suite includes dining table, four chairs, hutch Inf. ~ and buffet server. Maker: Van Sciver. d a , ~~'~~ Location: Dining Room. Corresponding Digital Photograph Files. inzg 00~ 6, ~f - 00~8 & i~ng 00~9.jpg 00~7, inag img : ,Y~ d: _ _ _ 41 ,_- ~, ~~ `' Stereo. Mid-twentieth century stereo. Sears Silvertone. 50.00 -~ Location: Dining Room. Coy°~°esponding Digital Photograph Files: img_0060, ;, img_0062 & inzg_0063.jpg 42 ~ ~'`~ ~iT ~ ~ Print. Twentieth centwy framed print. 2.00 ~ ; ~ ~ ~~~•-~ Location: Dining Room. ~ Corresponding Digital Photograph File: img 0061.jpg z; _ .,. -~~~~ ~ :r Ibis A~praisa~ ~jervices f'a~e 14 0~ 2 i 43 `' Vacuum. Modern twentieth century vacuum cleaner. Eureka 10.00 '``'~~ `~ World Vac 12.0. ,q ~~ Location: Dining Room. Corresponding Digiial Photogr°aph File: img_006~.jpg 44 ~ ~ ~~ Pots & Pans. Selection of pots & pans. x.00 ,~f,, ~ f~~ ~. ~ Location: Dining Room. ~ ~' `; Corresponding Digital Photograph File: in~g_0066.jpg 45 ~ ~'''4~~ China. Service for eight china setting. Maker: Syracuse. 100.00 Pattern: Lilac Rose. Location: Dining Room. Corresponding Digital Photograph Files: in2g_0071, img_0072 ce img_0073.Jpg Total $2 I}~is A~~raisa~ Services Page I j o~ : I APPRAISAL SUMMARY (COPY) It is in my opinion.. that as of the date of death: April ] 1, 2012 and reported on May 20, 2012, the Fair Market Value of the Marie Deicer Estate, 3428 Bedford Dr. Camp Hill, PA 17011: (Two Thousand Four Hundred Forte Eight Dollars and Lero Cents) ($2,448.00) Ibis Appvaisa~ Services ,~Cyssa L~~~ ~ney, ISA ~~ Director The report must be read in its entirety. The Appraisal Su~nmary ONLY is not the appraisal s°eport. ~bis ~~~raisa~ ,~ervices ~a~e (6 0~ Z i GLOSSARY Extraordinary Assumption. An assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser's opinions or conclusions [USPAP]. Fair Market Value. The price at which a property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable lalowledge of relevant facts [IRS Regulation Section 1.170A-1(c)(2)]. Fair Market Value Expanded. Fair Market Value is not to be determined by a forced sa1e...nor is the Fair Market Value of asi item of property to be deterred by the sale price of the item in a market other than that in which such an item is most conunonly sold to the public...taking into consideration the location of the item where appropriate. [Treasury Regulation § 20.2031-1(b)]. Hypothetical Condition. That which is contrary to what exists but is supposed for the purpose of analysis [USPAP]. Replacement Value. The term replacement value refers to the amount that an entity would have to pay, at the present time, to replace any one of its assets [Wikipedia]. Sale Comparison Approach. This approach compares an object property's characteristics with those of comparable objects that have recently sold in similar transactions [Wikipedia]. ~E~is A~~raisa~ ~jervices ~'~ge 1 j o~ L i CERTIFICATION OF APPRAISAL I certify that, to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, Op71110115, al7d COnC1L1s1o11S. - 1 have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the patties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Unifo~~m Standa~~ds of P~°ofessional Apps°aisal Practice. - I have made a personal inspection of the property that is the subject of this report. - No one provided significant personal property appraisal assistance to the person signing this certification. This appraisal was based upon the following assumptions, limitations; and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of f~mds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. I~is~~~~~~aisa e tyssa. L. ~~ L d neb9, IS% A.7v1 Director his A~~raisa~ ,Services Page i 8 0~ ~ 1 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billet' Act of ]999- effective July 1, ?001, appraisers. along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals. we understand that yow~ privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals; we may collect what is known as `'nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained by strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a coul-t of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. ~bis ~~~raisa~ ~en~ices ~a~e ? O b~ 2 i STATEMENT OF QUALIFICATIONS Alvssa L.W. Loney, ISA-AM PRESENTLY Founder of Ibis Appraisal Services. Owner and Director. October 2001- Preseni. Responsible for the management and direction of Ibis Appraisal Services. Conducts extensive on-site and in- house appraisals, valuations, assessments, and analyses of personal and cultural property. Conducts research on all objects considered personal and cultural property. Performs appraisals for divorces, estates and insurance. Performs in the service of law firms. banks, insurance agencies, universities, library, museums.. churches, non-profit agencies and the general public. Responsible for the development of policies, guidelines, public programs, and standards for Ibis Appraisal Services. Takes an active role in promoting ethics in appraising. Worls with local; state, national and international agencies to prevent and uncover appraisal and personal/cultural property fraud. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, International Society of Appraisers; and Professional Coin Grading Service. PROFESSIONAL COURSE COMPLETIONS ISA Course Completions - Core Course in Appraisal Studies - Antiques & Residential Contents USPAP Completions - 2002 Uniform Standards of Professional Appraisal Practice - 2009 Uniform Standards of Professional Appraisal Practice (takes 15hr course, rather than update course) PROFESSIONAL ACCOMPLISHMENTS State Historical and Underwater Archaeologist for the State of Louisiana. ~ Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi )1ldian Reservation, Marksville, Louisiana. ~ Director of the West Virginia University Historical Costume Museum. ~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ Unversity of York, England. ~ Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and intenlational organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society. and the Maryland Historical Trust. y EDUCATION B.Sc. Historical Textiles and Clothing, 1992, West Virginia University; Morgantown, West Virginia; United States. M.A. Archaeology, l 995, University of York. York. England. ~bis,~~~raisa~ ,~ervices ~a~e Z i o~ 2 i l ~~® C~i ~L~LU ~~]_Tl•~ ~~~I~~T V~10~1~ May 21, 2012 Saidis Sullivan & Rogers PC John A Feichtel 635 North 12`h St Suite 400 Lemoyne PA 17043 Dear John Feichtel, This letter is in response to the letter received dated 5/18/12 regarding the Estate of Marie E Deiter. Marie had an account with Belco at the time of her death. The account number was 766242. This account was a savings account. The balance at the date of death was $35,447.18. This account was only in her name. This account was closed on 5/3/12 and check for $35,451.40 was cut from the account payable to Estate of Marie E Deiter. I have included a copy of this check. Marie did not have a safe ~eposit box. If you need further information or assistance, please contact me at 717-720-6422. S'ncerely, i B andi M Kempfer oss Prevention Representative Belco Community Credit Union l~~'~' I~a~Ic 3805Trindle Road, Camp Hill, PA 17011 717 737 2308 ~~x 717 737 2303 May 25, 2012 Re: Estate of Marie E. Deiter/SSN 204-18-0585 Dear Mr. Feichtel: We received your request for information regarding M&T Bank accounts for Marie E. Deiter, who passed away on April 11, 2012. Below, you will find all necessary details. Owner(s) Account Type Balance as of 4/11/12 Accrued Interest Total Ruby D. Adams Checking $5923.38 (Individual) $.02 $5923.40 Ms. Deiter did NOT hold a safe deposit box with M&T Bank. Should you need any additional information, please do not hesitate to contact me at the Trindle Road Branch at (717)737-2308. Sincerely, 7 ,~ Cheryl E. icks, AVP Branch Manager cc: Ruby D. Adams TaxDB Result Details Page 1 of 1 Detailed Results for Parcel 10-21-0275-049. in the 201.0 Tax Assessment Database DistrictNo 10 Parcel ID 10-21-0275-049. MapSuflix HouseNo 3428 Direction Street BEDFORD DRIVE Ownerl DEITER, MARIE E C/O & RUBY D ADAMS PropType R PropDesc LivArea 988 CurLandVal 33500 CurImpVal 93300 CurTotVal 126800 CurPrefVal Acreage .19 CIGrnStat TaxEx 1 SaleAmt 1 SaleMo 10 SaleDa 23 Sa(eCe 20 SaleYr 02 DeedBkPage 00254-00857 YearBlt 1958 HF File Date O1/OS/2007 HF_Approval_Status A htm~//taxdh.ccna.net/details.asn?id=10-21-0275-049.&dbselect=l 4/23/2012