HomeMy WebLinkAbout07-06-12 (3)
1505610143
--, REV-1500 Ex(°'-1°'
OFFICIAL USE ONLY
PAD rtment of Revenue pennsylvania County Code Year File Number
epa
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 12 054 6
Harrisburg, PA 17126-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
188 12 3730 04 20 2012 08 07 1922
Decedent's Last Name Suffix Decedent's First Name MI
MARGARET S
BOGAR
(If Applicable) Enter Surviving Spouse's Information Below MI
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW ^ 3, Remainder Return (date of death
rn
l R
t
t
1. Original Return ^ u
e
a
2. Supplemen
prior to 12-13-82)
^ 4. Limited Estate
^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
6 Decedent Died Testate ^ 7~ Attach Copy~of Trust)a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will)
^ 9. Litigation Proceeds Received
^ 1 D. Spousal Povertyy Credit (date of death ^ 11. Election to tax under Sec. 9113(A)
between 12-31 91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIALDTAXmeFTelephone Numbe BE DIRECTED TO:
Name
JAMES D BOGAR (717) 737 876]x,
,-,
First line of address
ONE WEST MAIN STREET
Second line of address
City or Post Office State ZIP Code
SHIREMANSTOWN PA 17011
REGISTER OF~I~2S USE C Y -r=~
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DATE FILED Cs~'
bo ar bo arlaw.com
Correspondent's a-mail address: 1 9 @ 9
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer hAATE y knowledge.
Nancv B. Herd
DRESS
2 Merino Lane Mechanicsbur PA 17055 DATE
SIGNATU FF P~ER/~THAN REPRESENTATIVE
~ James D Bogar `7 (S~ (( Z
One West Main Street, Shiremanstown, PA 17011
Side 1
1505610143 1505616143
f/!~
PA Inheritance Tax Return
ESTATE OF FILE NUMBER
Bogar, Margaret S. 21-12-0546
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all
information of which preparer haspny knowledge. ry
Signature #2
Name
Address1
Address2
City, State, Zip
Date
Signature #3
Name
Address1
Address2
City, State, Zip
Date
Susan B. Dimoff
76 Fairwa Drive
17011
M
Signature of Additional Fiduciaries
Harrisbur PA 17112
~~~~~~--
1505610243
REV-1500 EX
Decedent's Name: gpgar, Margaret S. Decedent's Social Security Number
188 12 3730
RECAPITULATION
1. Real Estate (Schedule A) ...................................................................................... . 1.
2. Stocks and Bonds (Schedule B) ........................................................................... .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ . 3.
4. Mortgages & Notes Receivable (Schedule D) ...................................................... .. 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5. 2 4 8 ,15 9.16
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6.
7. Inter-Vivos Transfers & Miscellaneous Npq Probate Property
u Separate Billing Requested...........
. 7.
12 , 3 95.14
(Schedule G)
g. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 2 6O , 554.30
9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .. 9. 2 0 , 02 6 . 7 8
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) .......................................:........................... 11.
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12.
13 Charitable and Governmental Bequests/Sec 9113 Trusts for which
. an election to tax has not been made (Schedule J) ............................................... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 15.
(a)(1.2) X .00
16. Amount of Line 14 taxable 2 4 0 , 52 7.52 16.
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 0 0 17.
at sibling rate X .12
18. Amount of Line 14 taxable 0 . 0 0 18.
at collateral rate X .15
19. Tax Due .................................................................................................................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
20,026.78
240,527.52
240,527.52
0.00
10,823.74
0.00
0.00
10,823.74
Side 2
1505610243 1505612243
REV-1500 EX Page 3
File Number 21-12-0546
v .. w....a .. .~... .p ....... .... ... __-_
DECEDENT'S NAME
Bogar, Margaret S.
STREETADDRESS
5225 Wilson Lane
Apt. 1127
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
541.19
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
(1) 10,823.74
Total Credits (A + B) (2) 541.19
(3)
(4)
5. -f Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ U,Z$Z.JrJ
GENT.
Make Check Payable to: REGISTER OF WILLS, A \
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 :............................................................................... ^ 0
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 after December 12, 1982, did decedent transfer property within one year of death without ^ ^
receiving adequate consideration? .................................................................................................................. .
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .....................................:............................................................................ ~ ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)].
. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9116 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)]. 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.
Rev-1508 EX+ (6-98)
COMMON WEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF (FILE NUMBER
Bogar, Margaret S. _ 21-12-0546
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Integrity Bank -Savings Account No. 401018314. Date of death balance $3,428.81; accrued 3,429.33
interest $0.52.
2 Integrity Bank -Certificate of Deposit 1,174.44
3 PNC Bank -Checking Account No. 5140005308. Date of death balance $1,611.03; accrued 1,611.04
interest $0.01.
4 Wells Fargo Advisors Investment Account -Account No. 6340-1076. Date of death balance 228,195.80
$226,285.94; accrued interest $1,909.86
5 2002 Buick LeSabre - VIN# 1G4HP54K324171274. Sold at private sale. 5,100.00
6 Jewelry -Per appraisal 3,851.00
7 Personal Property -Sold at Auction 1,974.00
8 Personal Property -Values per attached appraisal. Items which were kept by the 195.00
beneficiaries have been marked with an Asterix. All other items were sold at auction and are
accounted for in that total.
9 Silverware -Per appraisal 1,588.14
10 AAA Central Penn -Membership Refund 31.25
11 AAA Mid Atlantic Insurance -Refund 23.72
12 Capital Blue Cross -Refund 162.70
13 Danbury Mint -Refund 2.95
14 JP Morgan Chase -Refund 2.50
Total of Continuation Schedule
See attached page
TOTAL (Also enter on Line 5, Recapitulation) I 248,159.16
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Rev-1508 EX+ (6-98)
COMMON WEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
continued
ESTATE OF (FILE NUMBER
Boaar, Margaret S. 21-12-0546
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Integrity
B A N K
To Whom It May Concern:
Re: The Estate of Margaret S. Bogar
Here is the information you requested regarding the accounts which Mrs. Bogar held here with
Integrity bank. There were two accounts that Mrs. Bogar had one which was a savings account and the
other was a Time Deposit. The savings account was a joint account with James B. Bogar the account
number was 401018314. The balance on the account as of 4/20/12 was $3,428.81 and the accrued
interest to that day was .52. But the account was closed out on 5/11/12 with a balance of $ 3,429.75.
The time deposit in which she held here was titled in her name only and was opened on 11/06/11 and
was held fora 6 month term. The account was closed out on 5/11/12 as well and closed with a balance
of $1,174.44. Please let me know if there is any other information needed.
Sincerely,
t
Kathy Walton
Sr. Customer Service Representative
Integrity Bank
3345 Market Street
Camp Hill, PA 17011
717-920-4900 ext. 233
3345 Market Street, Camp hill, PA 17011 • Phone: 717-920-4900 • 877-I-HAVEIT • Fax: 717-920-4M4 • www integritybankonline.com
IVla,y, I~, LUIL IU~41HIVi tlVl. GHlvly
'~[ I~~
LF~Dl~~'YP1E1+~~lY
May 18, 2012
James D Eogax Esq.
One W Main St
Shiremanstown, PA 17011
RE: Margaret S Boger
SSN: 188-I2-3730
DOD: 04-20-2012
Dear Mr. Boger:
ivo, quo r, ~~ ~
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the following:
Checking Account
Account # 5140005308 Established: 11-O1-1964
MARGARET 9 BOGAR
DOD balance: ~ 1,611.03 + 0.01 accrued interest
Interestpaid OI-OI-2012 thru 04-20-2012 $ 0.07 ~X';['U
Please note that this office provides date of death balances for deposit accounts (IIZAs, CDs, Checking and
Savings). We do net process aay financial transactipas yr provade statements. lfyau need assistance with
any of these items, please call 1-888-PNC-SANK (1-888-762-2265) or stop by your local PNC Sank branch
office.
Sincerely,
National Financial 5er~ices Center
PNC Bank, N.A_
Member FDIC
This message is intended for the use of the individual or entity to which it is addressed and may
contain information that isprivileged, confidential and exempt from disclosure under applicable law.
.lf the reader of this message is not the intended recipient or the employee or agent responsible far
delivering this message to the intended recipient, you are hereby rrotafied that any dissemination,
distributiarz or copying of this communications is strictly prohibited, If you have received this
communication in error, please notes me immediately by reply or by telephone at 800-762-775 and
immediately destroy this faxed document.
Page 1 of 1
Estate Valuation
Estate of: Margaret S. Bogar
Date of Death: 04/20/2012 Account: -1076
Valuation Date: 04/20/2012 Report Type: Date of Death
Processing Date: 05/17/2012 Number of Securities: 32
File ID: Bogar1076, Margaret
Shares Security Mean and/or Security Div and int
Identifier or Paz Description High/Ask Low/Bid Adjustments Value Accruals
4,578.68
1) DEP1 4578.68 CASH
2) 05964H105 262.972 BANCO SANTANDER SA
ADR
New York Stock Exchange
36000
6
6.21000 H/L
04/20/2012 . 6.285000
Div: 0.2257 Ex: 04/10 Rec: 04/12 Pay: 05/ 09/12
3) 075887109 100 BECTON DICKINSON & CO
COM
New York Stock Exchange
65000
76
76.25000 H/L
04/20/2012 . 76.450000
4) 192476109 21:432 COHEN & STEERS RLTY 9H3 INC
COM
Mutual Fund (as quoted by
NASDAQ)
67,13000 Mkt
04/20/2012 67.130000
5) G2554F113 37 COVIDIEN PLC
sxs
New York Stock Exchange
55000
54
54.04000 H/L
04/20/2012 . 54.295000
Div: 0.225 Ex: 04/02 Rec: 04/09 Pay: 05/ 07/12
6) 256219106 43.634 DODGE ~ COX 3TR PD
COM
Mutual Fund (as quoted by
NASDAQ)
111.99000 Mkt
04/20/2012 111.990000
7) 298706409 62.059 EURO PAC GROWTH PD
CL F-1
Mutual Pund (ae quoted by
NA9DA4)
38.81000 Mkt
04/20/2012 38.810000
8) 302316102 125 EXXON MOBIL CORP
COM
New York Stock Exchange 92000
85 85.03000 H/L
04/20/2012 . g5. 975000
9) 38141W232 TR
CB=
552.47 FZ~MAN 3A
N
~ 1.00000
04/20/2012 1.000000
10) 478030509 340.948 JOHN HANCOCR FD9 III
GLBLSHLDR YL I
Mutual Fund (ae quoted by NASDAQ)
9,74000 Mkt
04/20/2012 9,740000
11) 427666108 SHEY CO
75
COM
New York Stock Exchange
27000
63
62.86000 H/L
04/20/2012 . 63.065000
12 ) 478160104 150 JOHNSON & JOHNSON
COM
1,652.78
59.35
7,645.00
1,438.73
2,008.92
8.33
4,886.57
2,408.51
10,684.38
552.47
3,320.83
4,729.88
New York Stock Exchange 63.97000 63.20000 H/L
04/20/2012 63.585000 9,537.75
Page 1
• Please see the final page for IMPORTANT INPORMATZON ABOUT THE ESTATE Vuestiona please consult with your tax
Wells Fargo Advisors does not render tax or legal advice. If you have any q
andAdvgaorsavLLCraWellalFargorAdvieoraoFinancial NetworkamLLCeandbWellsePargoainvestmentse1LLCbrtdembereaSIPC, nonlbankargo
affiliates of Wells Pargo & Company.
Date of Death: 04/20/2012
Valuation Date: 04/20/2012
Processing Date: 05/17/2012
Estate of: Margaret S. Boger
Account: -1D76
Report Type: Date of Death
Number of 9ecuritiea: 32
File ID: Bogar1076, Margaret
Mean and/or Security Div and Int
Shares Security
Description High/Ask Low/Bid Adjustments Value Accruals
P
Id entifier or ar
13) 04315J209 352.169 ARTIO GLOBAL INVT FDS
TOTAL RETURN I
Mutual Fund (as quoted by NASDAQ)
04/20/2012 13.74000 Mkt
13.740000
4,838.80
14) 487836100 100 KELLOGG CO
COM
New York Stock Exchange
04/20/2012 54.20000 53.03000 H/L
54.D15000 5,901.50
15) 56062%708 381.674 MAINSTAY FUNDS
HI YLD CORP I
Mutual Fund (as quoted by NASDAQ)
5.94000 Mkt
04/20/2012
5.940000
2,267.14
16) 561717505 192.053 MANAGERS FUNDS
BD FD
Mutual Fund (as quoted by NASDAQ)
26.83000 Mkt
04/20/2012
26.830000
5,152.78
17) 592905509 415.965 METROPOLITAN WEST PDS
TOTAL RET CL I
Mutual Fund (ae quoted by NASDAQ) 10.60000 Mkt
04/20/2012 10.600000 4,409.23
10.22
Accrual as of 04/20, payable 04/30/2012
10) 67064Y636 35.629 NUVEEN INVT TR
TRADWD3 VAOP R
Mutual Fund (as quoted by NASDAQ) 30.43000 Mkt
04/20/2012 30.430000 1,084.19
19) 693475105 256 PNC FINL SVCS GROIIP INC
COM
New York Stock Exchange
46000 64.49000 H/L
65
.
04/20/2012 64 975000 16,633.60
102.40
Div: 0.4 Ex: 04/13 Rec: 04/17 Pay; 05/05/12
20) 713448108 150 PEPSICO INC
COM
New York Stock Exchange
74000 66.10000 H/L
66
.
04/20/2012 66.420000 9,963.OD
21) 015565468 80.072 ALGER FDS
SMIDCAP GROWTH I
Mutual Pund (ae quoted by NASDAQ) 17,16000 Mkt
04/20/2012 17.160000 1,511.32
22) 693390700 575.284 PIMCO FDS PAC INVT MGMT 9ER
. TOTAL RBTRN PT
Mutual Pund (as quoted by NASDAQ)
11.19000 Mkt
04/20/2012
11.190000
6,437.43
12.45
Accrual as of 04/20, payable 04/30/2012
23) 693391559 146.478 PIMCO FDS PAC INVT MGMT 5ER
EMRG MRTBD IN3
Mutual Fund (as quoted by NASDAQ)
11.71000 Mkt
04/20/2012
11.710000
1,715.26
4.19
Accrual ae of 04/20, payable 04/30/2012
Page 2
l se see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE
an
h VALUATION REPORT.
uestions please consult with your tax
* e
P
Wells Far y
a
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go Advisors does not render tax or legal advice. If you
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Date of Death: 04/20/2012
Valuation Date: 04/20/2012
Processing Date: 05/17/2012
Estate of: Margaret S. Bogar
Account: -1076
Report Type: Date of Death
Number of Securities: 32
File ID: Bogar1076, Margaret
S it Div and Int
Shares Security Mean and/or scut y
d 'fi P Descri lion High/Ask Low/Bid Adjustments Value Accruals
I anti er or ar p
24) 723682407 82.373 PIONEER FD INC
CL Y
Mutual Fund (as quoted by NASDAQ)
04/20/2012 41.45000 Mkt
41.45D000
25) 77957P105 566.239 ROWS T PRICE SHORT TERM BD FD
COM
Mutual Fund (ae quoted by NASDAp)
04/20/2012 4.85000 Mkt
4.850000
Accrual as of 04/20, payable 04/30/2012
26) 87234NB80 427.141 TCW PD9 INC
TTL RTN BD I
Mutual Fund (as quoted by NASDAQ)
04/20/2012 9.92000 Mkt
9.920000
27) 77954Q106 163.189 ROWE T PRICE BLUE CHIP GROWTH
COM
Mutual Fund (as quoted by NASDAQ)
04/20/2012 45.09000 Mkt
45.090000
28) H84989104 37 TE CONNECTIVITY LTD
REG SHS
New York Stock Exchange
04/20/2012 35.28D00 34.9700D H/L
35.125000
29) H89128104 37 TYCO INTERNATIONAL LTD
SHS
New York Stock Exchange
04/20/2012 55.88000
55.08000 H/L
55.480000
30) 949917595 263.835 WELLS PARGO FDS TR
ADV SHDiIRGOV I
Mutual Pund (ae quoted by NASDAQ)
04/20/2012 10.37000 Mkt
10.370000
Accrual as of 04/20, payable 04/30/2012
31) 22541LAM5 4D000 CREDIT SUIS5E IISA INC
New York Bond Exchange
DTD: O1{09/2004 Mat: 01/15/2014 5.125
04/20/2012 106.56000 104.28000 A/8
105.420000
Int: 01/15/2012 to 04/20/2012
32) 441612RA1 46000 HOUSEHOLD FIN CORP
New York Bond Exchange
DTD: 11/27/20D2 Mat: 11/27/20
6 06050 A/H
3
09070
103
04/20/2012 10
.
103.075600
Int: 11/27/2011 to 04/20/2012
Total Value:
Total Accrual:
Total: $228,195.80
3,414.36
2,746.26
3.20
4,237.24
7,358.19
1,299.63
2,052.76
2,735.97
3.90
42,168.00
540.97
47,414.78
1,164.85
$226,285.94
$1,909.86
Page 3
+ Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT.
Wells Pargo Advieora does not render tax or legal advice. If you have any questions please consult with your tax
and legal advisors. Wells Fargo Advieora is the trade name used by three separate registered broker-dealers: Wells Fargo
Advieora, LLC, Wells Fargo Advisors Pinaaffiliateaoof~WelleaPargol&gCompanyZnvestmenta, LL C, Members SZPC, non-bank
Date of Death: 04/20/2012
Valuation Date: 04/20/2012
Processing Date: 05/17/2012
Portfolio Endnotea
IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT
Estate of: Margaret S. Bogor
Account: -1076
Report Type: Data of Death
Number of Securities: 32
File ID: Bogar1076, Margaret
The information in this Estate Valuation Report (referenced below as the Report) is based on the Estate Valuation
Worksheet provided to ue by the Financial Advisor requesting the Report. We have not used client statements, internal
accounting data, or any other resources to independently verify the identity or quantity of securities held, the date of
death, or the alternate valuation date, if applicable.
The Report may include assets that you currently hold away from our firm, which may or may not be identified as being held
away. Information on assets held away Erom Wells Fargo Advisors was provided by you and may not be covered by $IPC.
Wells Fargo Advieora makes no repzesentation with respect to accuracy of information on outside holdings.
In moat cases, we use Estate Val, a valuation and pricing program, to provide information on the value of securities on
the requested date. Eatate Val software is provided by Eatate Valuations & Pricing Systems, Inc., (EVP), a third-party
vendor unrelated to Wells Fargo Advisors. The pricing and valuations generated by EVP are derived from sources it
believes to be reliable, but the accuracy and completeness of this information is not guaranteed.
Depending on how the Report will be used, the pricing generated by EVP for some securities may warrant additional
consideration. IIaers may want to supplement or adjust the values provided for certain types of securities. For example:
- Brokered Ceztificates of Deposit, and certain bonds, may possess a death put Feature. EVP provides a value which dose
not account for the possibility that a successor owner may be able to put the security back to the issuer at par, upon the
death of the original owner.
- Treasury Inflation Protection Securities (TIPS) are often not identified ae such in the Report, so the inflation factor
may not be reflected in the value and accrued interest shown.
- Variable rate auction securities may be reported by EVP at par, without reflecting accrued interest or market
conditions. Other types of variable rate securities may not reflect accrued interest.
The databases used by EVP do not encompaea all markets or types of investments. For example, Estate Val does not provide
valuation data on investments such as annuities, equity options, limited partnerships, or managed futures funds, among
others. if the Financial Advisor is able to obtain pricing or valuation data from other sources with respect to such
investments, wa may include that data in the Report for informational and convenience purposes. We will identify such
investments in the Report. We do not audit or independently verify the data provided to us, and make no representations
as to the accuracy or completeness of information provided to ua by others.
This Report does not in any way supersede the information contained in client statements and trade confirmations, which
are the official record of account poaitiona and activity.
We make no representations that the information contained in this Report is suitable for any particularrou=Pate It is
the responsibility of the client, together with his or her tax and legal advisors, to determine the app p
information to include on any tax return, inventory, or other accounting.
Page 4
* Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT.
Wells Fargo Advisors does not render tax or legal advice. Zf you have any questions please consult with your tax
andAdvisorsavLLCraWellelFargorAdvisorsoFinancial Network~mLLCsandbWellseFargoaInveatmentserLLCbrMembersaSIPC, nonlbankargo
affiliates of Walls Fargo & Company.
This estate jewelry appraisal was prepared by
Henderson & Co. Jewelers, Inc.
Windsor Park Shopping Center
Mechanicsburg, PA 17050
(717)766-7771
for:
Estate of
Margaret S. Bogar
Nancy Herd Co-Exec.
This appraisal was prepared May 30, 2012.
The following metal prices are from the date of death April 20, 2012.
The price of gold was approximately per ounce $1,642.40
The following equipment was used in preparing this jewelry appraisal:
Binocular Microscope
Dial Gauge
Table Gauge
Electronic Scale
Refractometer
Ultraviolet Light
----__..
~. -- -,
The appraiser was David A. Henderson; Gemologist of the Ge -~=--~.
_~ --- ~;~
America, no. 3561240. ---~
G.I.A. grading terminology was used in preparing this jewelry appraisa . ,~_`
This appraisal was prepared for estate purposes only. The values given represent a fair
price that the items could be expected to bring in a reasonable time period if sale was
necessary to settle the estate. This is based on prices obtained for similar items in our
area at the time this appraisal was prepared, or recent auction prices for similar items.
The condition of the gems and their mountings was factored in when arriving at these
values.
This jewelry appraisal does not represent an offer to buy nor does Henderson & Co.
Jewelers have a stake in these items.
DIAMOND WEDDING SET
This freeform wedding set consists of an interlocking engagement ring with two diamonds and its
matching wedding band. The rings have yellow gold shanks and white gold six prong, open base settings
holding the diamonds. The shanks have been soldered together. The rings are stamped 14 karat.
Condition of the rings at time of examination was very good. The total weight of the mountings and
diamonds is 4.1 dwt. / 6.4 gr.
DIAMONDS: Two Round Brilliant Cut Genuine Diamonds
#1
Diameter: 4.39 mm to 4.42 mm, average 4.405 mm
Depth: 2.69 mm, 61.1%
Weight:.32 carat by formula
Clarity: VSl
Color: H
Comments: A very large natural flattens the outline of this diamond giving it an irregular outline.
#2
Diameter: 4.11 mm to 4.16 mm, 4.135 mm
Depth: 2.69 mm, 65.1%
Weight:.28 carat by formula
Clarity: SIZ
Color: H
Total diamond weight in ring is approximately .60 carat by formula.
ESTATE VALUE .............................................................$974.00
Item 2
SAPPHIRE AND DIAMOND RING
A round sapphire is featured in the center of this ring. On either side of the sapphire is a rounded
diamond. The ring is yellow gold and stamped 14 karat. Prongs and fishtails hold the gems. Condition of
the ring at time of examination was poor. (The shank is worn and cut in the back, the sapphire is
chipped.) Total weight of the mounting and stones is 1.5 dwt.
SAPPHIRE: One Round Faceted Genuine Sapphire
Color: saturated blue, slight greenish under lOX magnification.
Diameter: 4 mm
Comments: This stone is abraded and chipped.
DIAMONDS: Two Old Mine Cut Genuine Diamonds
Comments: These diamonds have squarish irregular outlines. One diamond has a poor finish.
Clarity: SIl / Il
Color: J-K
Diameter: 3.5 mm
Weight: approximately .17 to .18 carat each, .35 carat total weight
ESTATE VALUE ..........................................................$90.00
Item 3
DIAMOND BAND RING
This is a traditional channel set wedding band with five round diamonds. At time of examination there
were sizing bead soldered into the shank of the ring. The ring is not stamped but tests to approximately
14 karat, it is yellow gold. The shank is semi-hollow. At the top the ring measures 4.52 mm wide and
tapers down to 2.14 mm at the back. Condition of the ring at time of examination was good. The total
weight of mounting and diamonds is 2.6 dwt. 4 gr.
DIAMONDS: Five Round Brilliant Cut Genuine Diamonds
Diameter: 2.8 to 2.9 mm
Weight:.08 to .09 carat each, .43 carat total weight by formula
Clarity: SI
Color: G-H
ESTATE VALUE ................................................$915.00
Item 4
MAN'S ENGRAVED RING
This yellow gold ring of cast construction is stamped 10 karat. The upper half of the ring is hand
engraved and millgrained. A buff top, faceted, rectangular synthetic sapphire is bezel set in the ring.
Condition of the ring at time of examination was good. The total weight of the mounting and synthetic
stone is 4.8 dwt. / 7.4 gr.
ESTATE VALUE ..................................................$600.00
Item 5
CAMEO RING
An oval stone cameo is bezel set in this ring. The cameo was carved from onyx with black used as the
background and white for the lady's head. The ring is an ornate filigree style. At time of examination the
shank was ct in the back. The cameo is abraded. Overall condition of the ring is fair, the shank was likely
replaced at some time. Total weight of the mounting and cameo is 1.9 dwt. / 2.9 gr.
ESTATE VALUE ...................................................$75.00
Item 6
ANTIQUE OPAL AND DIAMOND PENDANT
An oval opal is bezel set at the center of this pendant. Surrounding the opal in this star-burst pendant are
four small rounded diamonds. The mounting was cast in approximately 14 karat yellow gold but is not
stamped. Condition of the pendant mounting is good, but the opal is badly abraded and one diamond is
likely not original. At time of examination the pendant was suspended from a puzzle rope chain. The
modern chain has a spring ring clasp and measures 18.5 inches long and 1.5 mm diameter. Total weight
of the pendant mounting and chain with gems is 2.3 dwt. / 3.7 gr.
OPAL: One Genuine Oval Opal Cabochon
Opal is badly abraded but could possibly be restored somewhat. It is fairly colorful showing yellow green
blue and red play of color.
Diamonds: Three Rose Cut and One Old European Cut Genuine Diamonds
Diameter 2 mm
Clarity: SI to I
ESTATE VALUE ..........................................$360.00
Item 7
YELLOW GOLD WEDDING BAND
One plain wedding band in 14 karat yellow gold. The width of the band is 2.25 mm. Condition of the ring
at time of examination was fair. Weight of the band is 1.1 dwt. / 1.7 gr.
ESTATAE VALUE ...................................................$47.00
Item 8
DIAMOND CLUSTER PENDANT
There are seven prong set round diamonds in this white gold pendant. The pendant is stamped 14 karat.
At time of examination the pendant was suspended from a thin 17 inch long curb chain. The chain is 14
karat white gold. Condition of the pendant and chain at time of examination was fair.
DIAMONDS: Seven Round Brilliant Cut Genuine Diamonds
Diameter: 2 mm
Weight:.03 carat each, .21 karat total weight
Clarity: SI
Color G-H
ESTATE VALUE ............................................$95.00
Item 9
TWO GOLD CHAINS
One fine serpentine chain is yellow gold. The chain is stamped 14 karat.
Weight of the chain is 1.3 dwt. / 2.1 gr.
One fine herring bone chain 1.23 mm wide. The yellow gold chain is stamped 14 karat.
Weight of the chain is 1.2 dwt. / 1.9 gr.
ESTATE VALUE ........................................................$107.00
Item 10
STAMPADO BRACELET
Most of the pins that hold this bracelet together are badly worn and the bracelet is broken at one point.
The bracelet is 7'/z inches long and ~/z inch wide. This is the fate of all stampado items. (The thin walls
of the links cut through the pins.) The bracelet is 14 karat gold but is only worth scrape value because of
the condition. Total weight of the bracelet is 11.3 dwt. % 17.6 g.
ESTATE VALUE ..................................................$4$3.00
Item 11
DIAMOND EAR STUDS WITH ]ACKETS
This is a pair of basic diamond ear studs in 14 karat white gold. The settings hold the single round
diamonds with four prangs. The studs have friction posts and nuts for pierced ears. At time of
examination the ear studs were with a pair of light weight ear ring jackets in 14 karat yellow gold. The
ear studs are of promotional quality.
DIAMONDS: Two Round Brilliant Cut Genuine Diamonds
Diameter: 3.4 mm
Weight:.15 carat each, .30 carat total weight
Clarity: One is IL and the other is I2
Color: I-J
ESTATE VALUE .......................................................$105.00
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Rowe's Auction Service
2505 Ritner Highway
Carlisle, PA 17015
717-574-1008 215-1044 249-1978
May 3, 2012
To: James D. Bogar, Attorney
1 W. Main St.
Shiremanstown, PA 17011
From: Rowe's Auction Service
2505 Ritner Highway
Carlisle, PA 17015
Re: Personal Property Appraisal
Estate of Margaret S. Bogar
5225 Wilson Lane, Apt. 1127
Mechanicsburg, PA 17055
Bedroom $150.00
3 Maple dressers 5.00
Sewing Machine 10.00
`Pine Bookshelf 30.00
Box Spring & Mattress, Bed 10.00
Small bookcase 5.00
Mahogany chair 10.00
Retro Radio 5.00
Walker
Dining Room 125.00
Cherry table, server & 4 chairs 50.00
Floral Sofa 15.00
*Black Rocker, PSU 10.00
2 Cane Back chairs 5.00
End table 5.00
Maple chair 10.00
Floor & table lights 10.00
Magazine rack 10.00
Maple stand 15.00
*Large German stein 25.00
Misc. glass & china 75.00
Misc. sterling & silver plate 5.00
Prints 10.00
Open Hutch 10.00
Misc. knick knacks
Kitchen wares 10.00
* Cherry corner cupboard 100.00
Laundr~Room
*Cedar Chest 50.00
*Metal Shelves (2 shelves existed - 1 was kept by Beneficiary) 10.00
Misc. Glassware 25.00
Office
00
50
Mahogany drop leaf table .
Desk & chair 40.00
Green recliners
Pr 80.00
. 20.00
Sony TV 10.00
Bookshelf 10.00
End table
Total $1 O l 0.00
*Denotes Items retained by the beneficiaries. All other items listed
in this appraisal were sold at auction and are included in those figures.
Total Value of Retained Items = $195.00
r
.~~
W. David Rowe U
5202 Simpson"Ferry Rd.
Mechanicsburg, PA 17055
Business 717-766-7771
Fax 717-766-8448
de>~ai $~ ~®. Jewelers
''Y®ur Custom ~Teweler
5?_02 Simpson Ferry Rd.
Mechanicsburg, PA I7t35~
(717) 766-7771
_.
nooa~ss
- e ....~ PHOtr~ r~
A4t claims and reiirmed 5ocds t~4lt5T b? accamF?niec# by ttds bi9..: .
Rev-1510 EX+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Boaar. Maraaret S. 21-12-0546
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
THE DATE OF TRANSFERSATTACFi A COPY OF T~E DEIED ~OR REAL ESTATE. DATE OF DEATH
VALUE OF ASSET % OF DECD'S
INTEREST EXCLUSION
(IF APPLICABLE) TAXABLE
VALUE
1 Wells Fargo Advisors IRA -Account No. 5686-7569. 12,395.14 12,395.14
Date of death value $12,322.06; accrued interest
$73.08. The Decedent's three (3) children were the
named beneficiaries on this account.
TOTAL (Also enter on Line 7, Recapitulation) I 12,395.14
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98)
Estate Valuation
Eetate of: Margaret 3. Hogar
Data of Death: 04/20/2012 Account: 5686-7569
Valuation Date: 04/20/2012 Report Type: Date of Death
Processing Date : 06/29/2012 Number of Securities: 2
F11e ID: Bogar7569, Margaret
Mean and/or Security Div and Int
Shares Security
High/Ask
Low/Hid Accruals
Adjustments Value
Identifier or Par Description
1,585.30
1) DEPT 1585.3 MONEY MARKET BDS
2) 92116H442 12 VAN KAMPEN INSD INCOME TR
UT 128 CM
Miscellaneous 73000
894 A/B
04/20/2012 . 894.730000 10,736.76
24.36
Carryover + Daily Interest
Int: 4.06 Ex: 04/05 Rec: 04/10 Pay:
04/25/12 48.72
$12,322.06
Total Value: $73.08
Total Accrual:
Total: $12,395.14
Page 1
* Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATB VWells Pargo Advisors, LLC, Wells Pargo
Advisors Financial Network, LLC and Wells Fargo Investments, LLC, Members SIPC, non-bank affiliates of Wells Fargo &
Company. = Wells Fargo Advisors, LLC, Wells Fargo Advisors Financial Network, LLC and Wells Fargo Investments, LLC,
Members SIPC, non-bank affiliates of Wells Pargo & Company.
Date of Death: 04/20/2012
Valuation Date: 04/20/2012
Processing Date: 06/29/2012
Portfolio Endnotes
IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT
Estate of: Margaret S. Bogar
Account: 5686-7569
Report Type: Date of Death
Number of Securities: 2
File ID: Bogar7569, Margaret
T;~e information in this Estate Valuation Report (referenced below as the Report) is based on the Estate Valuation
Worksheet provided to us by the Financial Advisor requesting the Report. We have not used client statements, internal
accounting data, or any other resources to independently verify the identity or quantity of securities held, the date of
death, or the alternate valuation date, if applicable.
The Report may include assets that you currently hold away from our firm, which may or may not be identified as being held
away. Information on assets held away from Wells Pargo Advisors was provided by you and may not be covered by SIPC.
Wells Pargo Advisors makes no representation with respect to accuracy of information on outside holdings.
In moat cases, we use Estate Val, a valuation and pricing program, to provide information on the value of securities on
the requested date. Estate Val software is provided by Estate Valuations & Pricing Systems, Inc., (EVP), a third-party
vendor unrelated to Wells Fargo Advisors. The pricing and valuations generated by EVP are derived from sources it
believes to be reliable, but the accuracy and completeness of this information is not guaranteed.
Depending on how the Report will be used, the pricing generated by EVP for some securities may warrant additional
consideration. Users may want to supplement or adjust the values provided for certain types of securities. Por example:
- Brokered Certificates of Deposit, and certain bonds, may possess a death put feature. EVP provides a value which does
not account for the possibility that a successor owner may be able to put the security back to the issuer at par, upon the
death of the original owner.
- Treasury Inflation Protection Securities (TIPS) are often not identified as such in the Report, so the inflation factor
may not be reflected in the value and accrued interest shown. '
- variable rate auction securities may be reported by EVP at par, without reflecting accrued interest or market
conditions. Other types of variable rate securities may not reflect accrued interest.
The databases used by EVP do not encompass all markets or types of investments. Por example, Estate Val does not provide
valuation data on investments such as annuities, equity options, limited partnerships, or managed futures funds, among
others. If the Financial Advisor ie able to obtain pricing or valuation data from other sources with respect to such
lnvestmenta, we may include that data in the Report for informational and convenience purposes. We will identify such
investments in the Report. We do not audit or independently verify the data provided to ue, and make no representations
ae to the accuracy or completeness of information provided to us by others.
This Report does not in any way supersede the information .contained in client statements and trade confirmations, which
are the official record of account positions and activity.
We make no representations that the information contained in this Report is suitable for any particular purpose. It is
the responsibility of the client, together with his or her tax and legal advisors, to determine the appropriate
information to include on any tax return, inventory, or other accounting.
Page 2
~ Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VWells Fargo Advisors, LLC, Wells Fargo
Advisors Financial Network, LLC and Wells Fargo Investments, LLC, Members SIPC, non-bank affiliates of Wells Fargo &
Company. = Wells Fargo Advisors, LLC, Wells Fargo Advisors Financial Network, LLC and Wells Pargo Investments, LLC,
Members SIPC, non-bank affiliates of Wells Fargo & Company.
REV-1151 EX+(10-06)
COMMNHE~ETANCEOT~ RETURNANIA
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF I FILE NUMBER
Bogar, Margaret S. 21-12-0546
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A, FUNERAL EXPENSES:
See continuation schedule(s) attached I 9,649.54
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zia
Year(sl Commission paid
2. Attorney's Fees Bogar & Hipp Law Offices 7,350.00
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 385.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
2,641.74
7. Other Administrative Costs
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 20,026.78
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Bogar, Margaret S. 21-12-0546
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex en nses
1 Gingrich Memorials -Fee for monument engraving 65.00
2 W. Orville Kimmel Funeral Home -Funeral bill 9,584.54
H-A 9,649.54
Other Administrative Costs
3 Bethany Village -Final bill 43.99
4 Henderson and Company Jewelers, Inc. -Fee for jewelry and silver appraisal 250.00
5 Orthopedic Institute of PA -Medical bill 3.32
6 PNC Bank -VISA bill 411.00
7 RESERVES: -Costs to conclude administration of Estate, including filing PA Inheritance Tax 850.00
Return and Inventory and preparation and filing of Final Personal Income Tax Returns
8 Rowe's Auction Service -Commission and fees for sale of personal property 765.90
9 Russ Collins -Fee for preparation of 2011 Personal Income Tax Returns 300.00
10 Russ Collins -Additional fee for preparation of 2011 Personal Income Tax Returns 10.00
11 Verizon -Final bill 7.53
H-B7 2,641.74
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
REV-1513 EX+(11-08)
SCHEDULE J
COMMNHERITANCE~T~ RETURNANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF
Bogar, Margaret S.
FILE NUMBER
21-12-0546
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (~/ords) ($$$)
0 of List Trustee s
I TAXABLE DISTRIBUTIONS [include outright spousal
. distributions, and transfers
under Sec. 9116 a 1.2
1 Michael J. Bogar Son One-third of rest,
2309 Marion View Drive residue and
Harrisburg, PA 17112 remainder
2 Susan B. Dimoff Daughter One-third of rest,
76 Fairway Drive residue and
Camp Hill, PA 17011 remainder
3 Nancy B. Herd Daughter One-third of rest,
2 Merino Lane residue and
Mechanicsburg, PA 17055 remainder
Total
Enter dollar amounts for distributions shown above on lines 1 5 throu h 18 on Rev 150 0 cover sheet, as a r o riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R 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
Copyright (c) 2009 form software only The Lackner Group, Inc. Form pA-1500 Schedule J (Rev. 11-08)
LAST WILL AND TESTAMENT
OF
MARGARET S. BOGAR
I, MARGARET S. BOGAR, of Mechanicsburg, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue ar~d
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and.
together with any insurance policies thereon, unto my husband,
JAMES B. BOGAR, provided he survives me by sixty (60) days.
SECOND: Should my husband, JAMES B. BOGAR, predecease
me or die on or before the sixty-first (61st) day following my
death, I devise and bequeath all the rest, residue and remainder
of my estate of whatever nature and wherever situate, including
any property over which I hold power of appointment and together
with any insurance policies thereon, in equal shares, to my
children, MICHAEL J. BOGAR, NANCY B. HERD, and SUSAN B. DIMOFF,
provided that should any of my children predecease me, I give and
bequeath such child's share unto his or her issue per stirpes by
represer~tatior_, and if there be a failure of sa:~e, then. I give
and bequeath such deceased child's share to my surviving children
as provided herein.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A} To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve-real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege .given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
~ stock ownershi lan, or an other t
p p y ype of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
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any other rights which they may have under the plan, in whatever
manner they consider advisable.
FOURTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
FIFTH: I nominate and appoint my husband, JAMES B.
BOGAR, Executor of this, my Last Will and Testament. In the
event of the death, resignation or inability to serve for any
reason whatsoever of the said JAMES B. BOGAR, I nominate and
appoint my children, MICHAEL J. BOGAR, NANCY B. HERD and SUSAN B.
DIMOFF, Co-Executors of this, my Last Will and Testament. I
direct that my Executor or Co-Executors, as the case may be, and
their successors, shall not be required to post security or a
bond for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this ~ ay of
2007.
~L ( SEAL )
MARGA S. BOGAR
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Signed, sealed, published and declared by the above-
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
Address
Address
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