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J 1505610143 REV-1500 Ex (°1.1°' OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 Harrisburg, PA 17128-0601 RESIDENT DECEDENT Year File Number 11 00827 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 209 28 9620 07 17 2011 Decedent's Last Name Suffix ANDERSON (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Date of Birth 07 06 1916 Decedent's First Name MI ERIKA R Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS X ' 1. Original Return -; '` J 2. Supplemental Return 4. Limited Estate _, 4a. Future Interest Compromise -J (date of death after 12-12-82) 6 Decedent Died Testate X ~ ~ Decedent Maintained a Living Trust 'L~ (Attach Copy of Trust) (Attach Copy of Will) 9. Liti ation Proceeds Received 9 ~ 1 p, Spousal Poverty Credit (date of death u between 12-3191 and 1-1-95) 11. Election to tax under Sec. 9113(A) --J (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JEFFREY R BOSWELL ESQUIRE 717 236 9377 First line of address 315 N FRONT STREET Second line of address City or Post Office HARRISBURG State ZIP Code PA 17101 REGISTECOF WILLS U.SE ONLY ~ - ~ ~.~ , n ~ ~ t"r1--L ..~~ ._, c~ ~` - - C`J ~ - -,p _ , -,~ ~~._. ©DD~T~ (FILED ' .: "' '-" ~ T _ ~ ]r ~ - ' c.: ~ ,i J Correspondent's a-mail address: JbOSWelI@btpalaW.COr71 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 has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ,~ ~ , ,C~ ~ / ek ~ Donald H. Anderson ~./L-4 ~~ ~-- ADDRESS 7325 Fishing Creek Valley Road, Harrisburg, PA 17112 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ATE Jeffrey R. Boswell, Esquire 8~ ~--7 ~1 Z ADDRESS 315 N. Front Street, Harrisburg, PA 17101 Side 1 L 1505610143 ~ 3. Remainder Return (date of death -- ~ prior to 12-13-82) I, 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 1505610143 /1 Cl~ J 1505610243 REV-1500 EX Decedent's Social Security Number Decedents Name: gnderson, Erika R. 2 0 9 2 8 9 62 0 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. 111 , 7 2 8 . 7 5 6. -,I Jointly Owned Property (Schedule F) ~, Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous None Probate Property Requested arate Billin Se 7 ............ g p (Schedule G) ~ . g. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 111 , 7 2 8 . 7 5 9. -- Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 1 O , 7 7 O . O 1 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 3 , 9 6 9.41 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 14 , 7 3 9 . 4 2 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12, 9 6 , 9 8 9 . 3 3 13 Charitable and Governmental Bequests/Sec 9113 Trusts for which . an election to tax has not been made (Schedule J) ............................................... 13. 3 , 0 O 0 . 0 O 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. g 3 , 9 8 9 . 3 3 -- - _ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 O . O 0 (a)(1.2) X .00 16. Amount of Line 14 taxable g 3~ g g 9. 3 3 16. 4, 2 2 9. 5 2 at lineal rate X .045 17. Amount of Line 14 taxable O . O O 17. 0 . O O at sibling rate X .12 18. Amount of Line 14 taxable O • O O 18. 0 , O O at collateral rate X .15 19 4, 2 2 9. 5 2 19. Tax Due .................................................................................................................. . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 ~,.~ REV-1500 EX Page 3 File Number 21-1 1-00827 narArlpnt'c C:mm~lete Address: DECEDENT'S NAME Anderson, Erika R. STREET ADDRESS Bethany Towers -- -- C ITY 335 Wesley Drive Mechanicsburg ESTATE ___ ___ ZIP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments _ _ _ _ _ B. Discount 0.00 Total Credits (A + B) (2) 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) -- --- ----- Check box 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. (5) _ __ 4,229.52 0.00 48.90 4,278.42 Make Check Pa able 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 INo a. retain the use or income of the property transferred :............................................................................... ',. _, '_x b. retain the right to designate who shall use the property transferred or its income :................................. ' ~ x'. c. retain a reversionary interest; or .............................................................................................................. d. receive the promise for life of either payments, benefits or care? ........................................................... ~~___'; !~_x; 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without _ ___~ receiving adequate consideration...... .. ....... .......................................................................~........ ~ I X-, ................... y I ~ '~ XJ 3. Did decedent own an "in trust for" or payable upon death bank account or secunt at his or her death ........ ~ -- , 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ l j jx contains a beneficiary designation? ...........................................~••••~~~~••• TE SCHEDULE G AND FILE IT AS PART OF T IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLE HE 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) SCHEDULE E ~ ~, ~~ CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Anderson, Erika R. 21-11-00827 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Commerzbank - Account No. 710117300 16,382.03 2 PNC Bank, N.A. -Checking Account #5004893769 6,529.13 3 PNC Bank, N.A. -Savings Account #5004414211 17,037.88 4 PNC Bank, N.A. -Investment Account #5427748 67,262.49 5 Personal Property -See Ibis Appraisal Services Summary Appraisal Report -Personal 3,269.13 Property Estate, dated February 6, 2012 (attached) 6 Allstate Insurance Co. -renter refund 73.54 7 American Express -refund 18.04 8 Bethany Development -return of security deposit/refund 749.27 9 Comcast -refund 22'24 10 Department of the Treasury -refund for copies 57.00 11 Internal Revenue Service - 2011 Form 1040 income tax refund 328.00 TOTAL (Also enter on Line 5, Recapitulation) I 111,728.75 (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-1151 EX+ (10-06) ~ Rf 1 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Anderson, Erika R. 21-11-00827 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: Auer Cremation 2,157.57 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Donald H. Anderson Street Address 7325 Fishing Creek Valley Road city Harrisburg state PA zio 17112 Yearlsl Commission Daid 2. Attorney's Fees Boswell, Tintner & Plccola 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent Waived 5,500.00 4. Probate Fees Cumberland County Register of Wills 261.50 5. Accountant's Fees 6. Tax Return Preparer's Fees BOSWeII, Tintner & Piccola 1,800.00 7. Other Administrative Costs 1,050.94 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 10,770.01 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 Anderson, Erika R. 21-11-00827 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Boswell, Tintner &Piccola -disbursements 175.94 2 Boswell, Tintner &Piccola -Closing costs 500.00 3 Cumberland Law Journal -legal advertising 75.00 4 Ibis Appraisal Services -appraisal 150.00 5 Journal Publications -legal advertising 150.00 H-B7 1,050.94 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+(12-08) ~ SCHEDULE i ~,,~ ~~~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Anderson, Erika R. 21-11-00827 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) (If more space is needed, additional pages of the same size) REV-1513 EX+ (11-08) ,~~ SCHEDULE J COM ~RETURNANIA A C O NO ER BENEFICIARIES IT E T I H RESIDENT DECEDENT ESTATE OF FILE NUMBER Anderson, Erika R. ~ 21-11-00 827 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee s I TAXABLE DISTRIBUTIONS (include outright spousal • distributions, and transfers under Sec. 9116 a 1.2 1 Donald H. Anderson Son 100% of 7325 Fishing Creek Valley Road residuary estate Harrisburg, PA 17112 2 Gisela Rank Antonuk Daughter 1,000.00 Forrest Drive Marlborough, NH 03455 Total 1,000.00 Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 The Humane Society 1,000.00 2 Greenpeace, USA 1,000.00 3 American Society for the Prevention of Cruelty to Animals 1,000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETS .s,uuu.uu Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) n ~= ~. ~- ~, L.... r ~ i ~ .' ~-rt -r C7 r~ ~ ':7 .~ ~i ~ ~ _. J ~1~ ~.~.-Z _ - D ~ .. ~.n r~ LAST WILL OF ERIKA R. ANDERSON Jeffrey R. Boswell, Esquire Boswell, Tintner, Piccola & Alford 315 N. Front St. P.O. Box 741 Harrisburg, Pennsylvania 17108-0741 (717) 236-9377 LAST WILL AND TESTAMENT OF ERIKA R. ANDERSON Introductor~~ Clause. I, ERIK R. ANDERSON, a resident of and domiciled in the Township of Lower Allen, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and ~'odicils at any time heretofore made by me. T have two living children: DONALD H, ANDERSON and GISELA RANK ~. ANTONUK. ITEM I Direction to Pa~~ Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. IrrE~~i II Direction for m~~ Remains. I direct that i1o viewing be held, that my remains be cremated, and that my ashes are to be cast upon the waters of the Atlantic Ocean by my Executor. ITEM III Direction to Pa~~ All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes assessed with respect to my estate herein disposed of, or any part thereof, or oil any bequest contained in ibis lily Last ~~~iI1 (which teri~~ whcrev;,r used ~~erein shall include airy Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ITEM IV General Bequest of Personal and Household Effects With a Precatory Memorandum. I give and bequeath all my personal and household effects of every kind Last Will and Testament of ERIKA R. ANDERSON Page 1 including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, automobiles, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property, to my children surviving me in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share his or her parent would have taken had he or she survived me. If my issue do not agree to the division of the property among themselves, my Personal Representative shall make such division among them, the decision of my Personal Representative to be in all respects binding upon my issue. I request that my Personal Representative and my issue abide by any memorandum by me directing the disposition of this property or any part thereof. This request is precatory and not mandatory. If any beneficiary hereunder is a minor, my Personal Representative may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my Personal Representative. The individual who receives any item of personal property shall pay for the cost of packing and shlnnln~. .. ITE I\~I V Cash Leg~icies io i.:i~~1t°iies. i% acid oni}' if, the net residuary estate, aster payment of all tax, debts, and expenses of estate administration, shall exceed ~ 10,000.00, then I give and bequeath charitable cash legacies, as follows: (1) I give and bequeath to the AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIh~IALS, or its successors, the sum of One Thousand Dollars and No Cents ($1,000.00) for such uses aild purposes as its govenning board shall deem necessary and advisable. (2) I give and bequeath to the THE HUl~~IANE SOCIETY, or its successors, the sum of One Thousand Dollars and No Cents ($1,000.00) for such uses and purposes as its governing board shall deem necessary and advisable. (3) I give and bequeath to the GREENPEACE, USA, or its successors, the sum of One T' 1 T~ T f^' -~ ~ /Q` t fl !l ~ (~ ~' -~ mil, - o , ~ c n c t C7 ~ ~Arn ~ ~ - 1 10USand dollars atld lv0 '~.ci1tS ~.p i,v~~'.t~v~ tOr ~i.i~~~ t1S~s aY~u purpCSe~ u~ 1~S bC ~.,~.,irlg bO:,1C. shall deem necessary and advisable. ITEM VI Specific Devise of Other Property. I give and devise to DONALD H. ANDERSON, if he shall survive me, all of my United States Treasury Bonds, as follows: (1) U.S. Treasury Bond dDtd 05/15/86 CPN/MATY 7.25% 05/15/16 -- 912810DW5 (2) U.S. Treasury Bond dDtd 08/15/92 CPN/MATY 7.25% 08/15/22 -- 912810EM6 Last Will and Testament of ERIKA R. ANDERSON Page 2 ITE~'I VII Outright Gift of Residuary. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description wherever situate and whether acquired before or after the execution of this Will to my children, DONALD H. ANDERSON and GISELA RANK ANTONUK, specified as follows: (1) I give and bequeath to GISELA RANK ANTONUK, if~she shall survive me, the sum of One Thousand Dollars and No Cents ($1,000.00), per stirpes. (2) After the payment of the stated $1,000.00 gift to GISELA, I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies, devises, and bequests) wherever situate and whether acquired before or after the execution of this SVi??, abs~~ute~y in fee Sil~~p?e to 1~ONALD N. ANDERSON, per stirpes. ITE1I VIII Naming the Personal Representati~~e, Personal Representative Succession, Personal Representati~-e's Fees and Otiiet- i~iaii~rs. ~i-hc pro~risions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Indi~-idual Nersonal Representative. I hereby nominate, constitute and appoint as Personal Representative of this my Last Will and Testament DONALD H. ANDERSON and direct that he shall serve «-ithout bond. (2) Naming Individual Successor or Substitute Personal Representative. If my individual Personal Representative should fail to qualify as Personal Representative hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representatives who shall also serve «ithout bond shall be~ CAROL E. ANDERSON and JEFFREY R. BOSWELL, ESQUIRE. If any individual Personal Representative named herein should fail to qualify as Personal Representative hereunder, or for any reason should cease to act In SUCK CapaClty, tale remalning in~l~~'1dUai i~el"SO~laf ~{~~Jr~~f;Il~atlVc 11aITI~d lI~r211~1 Siiai~ G~TItlil~i.i~ to serve without a successor or substitute. (3) Fee Schedule for Indi~~idual Personal Representative. For its services as Personal Representative, the individual Personal Representative shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. Last Will and Testament of ERIKA R ANDERSON Page 3 ITEM I~ Provision for Personal Representati~-e to pct as Trustee for Beneficiary Under Age Twenty-One. If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21) years or if any Peal property shall be devised to a person who has not attained the age of Twenty-one (21) years at the date of my death, then such share or property shall immediately vest in the beneficiary, but not«-ithstanding the provisions herein, my Personal Representative acting as Trustee shall retain possession of the share or property in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share or property as my Personal Representative deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent my Personal Representative deems advisable any other income or resources of the beneficiary or his or her parents known to my Personal Representative Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share or property shall be paid over, distributed and conveyed to the beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives. Whenever my Personal Representative determines it appropriate to pay any money for the benefit of a beneficiary for whom a trust is created hereunder, then the amounts shall be paid out by my Personal Representative in such of the following ways as my Pel'~OIlal Repl'eselltatlve dccllls ~lesl: ~i j iiii~c~ii~' iii ih~ ii~il~i[~l.tl`'; lam') IU 111f: legally appOllltt'd guardian of the beneficiary; (3) to some relative or friend for the care, support and education of the beneficiary; (4) by my Personal Representative using such amounts directly for the beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. My Personal Representative as trustee shall have with respect to each share or property so retained all the powers. and discretions conferred upon it as Personal Representative. ITEtiI 1 Definitions of Family. The following definitions shall be used to define the family: (4) Definition of Children. For puri~oses of this Will, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. (5) Definition of Per Stirpes. The term "per stirpes" as used herein has the identical meaning as the term "taking by representation" as defined in the Pennsylvania Probate Code. Last Will and Testament of ERIKA R. ANDERSON Page 4 Testimonium Clause. IN WITNESS WHEREON. I have hereunto set my hand and affixed my seal this ~_ day of July, 2004. 1 ,~ ERIKA R. ANDERSON Attestation Clause. The foregoing Will was this ~~` day of .Iuly, 2004, signed, sealed, published and declared by the Testatrix as and for her Last Will and Testament in our presence, and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. ~ e .~~ of ~~~ ~ v~~_ --~-- ,, i of U Last Will and Testament of ERIKA R. ANDERSON Page 5 PROOF OF `FILL COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN Self-Proving Affidavit We, ERIKA R. ANDERSON, and Jeffrey R . Bo swe 11 aild Diane E . Grissinqer ,the Testatrix and the wihlesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the utldersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (or willingly directed another to sign for her), and that she executed ii as her ii~ee and voluntary act for the purposes thereil~ e.~prc5sed, ~lud iilat each of the witnesses, in the presence and hearing of the Testatrix, and in the presence of each other, signed the Will as ~~~~itness and to the best of our knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. .~ v ~~, L ERIKA R. ANDERSON ~ ~~ ~~~ Witnes ,~- Witness Subscribed, sworn to, and acknowledged before me by ERIKA R. ANDERSON, the Testatrix and subscribed and sworn to before me by Jeffrey R . Bo swe 11 and Diane E . Grissinqer ,witnesses, this~J~~ day of July, 2004. .~.~~,~. (Seal) Notary Public or Pennsylvani Last Will and Testament of ERIKA R. ANDERSON My Commission Expires: =~~ A >~ '~ Notarial Seal Connie L. Hardy, Notary Public City Of Harrisburg, Dauphin County Pale ~ My Commission Expires Feb. 10, 2007 Member, Pennsvtvania Assrx;iation Of t~otasies S .1. r1~ ~~~g .~^ 7 ddT NI N a'Or+7 UI D ?< E 7C 07 N7C~m/C7C~~7 ~G~< b77C7C C7 DEC W D ~ ~ N•C (D d A CID i+C lD A S N•(D N• OC oC D7 ~JmOID O 7 O rO O C Zmm C 7 C=! ,~ _ A 7 .+~ T~ ~ d:7 c1 T 7 ~ Z <7C r7 ZaoWW7 7 C 3 N7 7 f1 ' ZG~ A ' t0 ~ srt m gy=p;..`: >• m ~- rr Y•~n c 7 Ic T c a .+~n~am J ,+rD N v c -+.m ~ D ~ ~- a ~ ~ ~+ o. 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Se~mai VUi !"~~1~!E~S ~~;~~PC ~ . -~.r~ FXC~ ~ ~ ~~ .~~~~~ Majors European Crosses Yen Crosses Asia Pacific Emerging Markets Skandi Currency Converter Show help United States Dollar (USD) a~ov se AI. 1" ~ase en .:r an amount 16382.032 ' Exchange rate of 0.7066 on 15 July 2011 Pocket Guide United States Dollar (USD) € 3.53 € 7.07 € 35.33 Euro (EUR) $1.42 $7.08 $14.15 T,, ~„ , ~_~:~e;~~y Euro (EUR) ", _~~.v~~~ Aii F'le; se ~~n(e~ ~r a~Y~ounr 11575 38 `: ie~~:- 5 nav Trend € 70.66 € 176.65 € 353.3 € 706.59 $ 70.76 $ 141.52 $ 353.81 $ 707.62 Print 'ull cuid~ Get ir~tare fr©m MTV at FOREX.com ~t ~ I ' ~uri~~4! eutc s~ t.;_ ~ ... oH, ~~ "~~ '' 't. ~lvsrv~ ~ ~ I ~,,,~r~rur:.1r Fl'~f~ ~. ir,r-,-, Education Introduction to Currencies Floating Rates Vers~is t-iced Rites Basic Concepts For the Curreneie; P~.1ark.et What Affects Currency Values? Fundamental Factors That Affect Currency Value: Why Central Banks and Interest Rates Arc: so Important Types of Currency Trading Instruments Currency ETFs Simplify Trading Getting Started in Currency Futures How to Trade Currencies I'm Ready to Trade. V'Jhere Do I Start'? Getting Started In Currencies More Articles Resources Foreign exchange market basics Beginner's guide to forex trading Forex trading strategies and more Forex rates, news, forecasts and chart HoteUtravel rewards credi+ cards http://finance.yahoo.com/cul-rency-converter/ 8/29/2012 Il~o. 111 ( r, l/1 sl~0i ~LOiI t~vc ~aon~~ewar Angst 24, 2011 Jeffrey R Boswell Esq. Boswell Tintner & Piccola 315 N Fxont St Iiarrisburg, FA 1 ? 101 RE: Erika R Anderson SSN: 209-2~-9620 DOD: 0?-17-2011 Dear Vfr. Boswell: In response to .your request for I)atf; of Death (DOD). ~„~alaatGes fox the customer noted above, our records show the follgwing: Chec~ag Account Account # 5004893?69 :E1~K,Fi R A1v:C~1/RSON DOD balance: $ 4,529.10 + 0.0.3 ac.crn.ed in#'erest Ir~terest paid 01-01-2011 thru 07-17-201.1 $ 0.22 YTD Savings Account .Account # 500441,4'' l,1 ERIKA R AIV~DERS®N DOD balance: $ 17,036.20 + 1.~5'S !accrued interest ~ Interest paid 01-0'1-2(111 thrca 0~-1~-2011 $ 1~-.0'~ Y~'TJ Established: 03-01-2006 f Established: 03-01-2006 ~ Invest~cmt Account The decedent znai~ta~ed Irivestnient Accausi:t ~ 5427~~~8 . For fiuthe:r inl:arrnatio~n, you m.ay ca11 the Brokerage Department at 1-800-?6~:-6111. Please note that this office provides dare of death balances for deposit accou~tts (~.As, CDs, Checlcir-g and Savings). ~Ve do not process any fin~nc~~l trausartioo<' ~r provide statements. If you need assistance with any of these items, please call 1-88~-~~C-BANS; (1-~$8-?ti2-225) or stop by your local PNC Bank branch office. Sincerely; ~~ National 1~ financial '~eivices Center ~ PNC Bank, N.A.1V1ember FDIC .~~f -~, ~ .~{ A x v~~- ' ,.{. / Page 1 Qf 2 T dal Banking Statement ~ PN C BANK "PNC Bank For tfie period 06/30/2011 to 07/28/2011 000621 ERIKA R ANDERSON 335 WESLEY DR APT 617 MECHANICSBURG PA 17055-3537 Primary account number: 50-0489-3769 Page 1 of 4 Number of enclosures: 0 For 24-hour banking, and transaction or interest rate information, sign on to PNC Bank Online Banking at pnc.com. a For customer service call 1-888-PNC-BANK Monday - Friday: 7 AM - 10 PM ET Saturday & Sunday: e AM - 5 PM ET Para servicio en espaf~ol, 1-866-HOLA-PNC lNovingT Please contact us at 1-888-PNC-BANK ® Write to: Customer Service PO Box 609 Pittsburgh PA 15230-9738 L~~ Visit us at pnc.com TDD terminal: 1-800-531-1648 For hearing unpau~ed clients only Relationship overview isanic ~eposC ta~~oirKi~$ Description Account Number Deposit Balance Interest Checking 50-0489-3769 6,511.64 ~ 2 Premium Money Market 50-0441-4211 17,038.91 23 550.55 Total De osits Investment Accounts . • N><Ay r,~s~ vA,u~ PNC Brokerage Account Number: 0005427748 ~ r 1\0 [3ank Guarantcc Market value Description on 07/28 910.74+ Money Market Instruments 66,351.75+ Bonds-GoverncY~ent 67,262.49+ ~j Value / 67,262.49+ Net Value Investment balances are provided for informational purposes only. For more details regarding these investements, please refer to you r account statement from your investment providerlsl. This information is not intended to replace your regular brokerage account statementlsi. IMPORTANT ACCOUNT INFORMATION The information below amends the PNC Funds Availability Policy. Please, read this information and retain it with your records. Effective July 15, ZO11 For Large Dollar Deposits and New Accounts: The PNC Funds Availability Policy will be changed to allow for an additional $100 from deposited checks or items to be available the first business day after the business day of your deposit for all pulposes. Please see the Funds Availability Policy applicable to your account for a complete overview of our policy on making deposited funds available to you. If you have questions, please visit your local PNC branch or call us at the Customer Service phone number listed above. mportant Account lntormatlon Please read this information and retain it with your records. As of 09/12/2011, for new line of credit applications, the annual fee waiver benefit will no longer apply. Any existing annual fee waiver benefit will continue for the life ofany already established line ofcredit account. .ti Your individual account statements begin on the following page PNDMLT01-JOB04329-N40-NYNNNN-002-001293 F 7 SUMMARY APPRAISAL REPORT ~~~~,~ PERSONAL PROPERTY ESTATE Personal Property of the Estate of Erica Anderson, deceased d.o.d. (date of death) July 17, 2011 Clients: Don Anderson. Jeffrey R. Boswell, Esquire Boswell, Tintner & Piccola 315 N Front St Harrisburg, PA 17101 Effective Date of Appraisal: d.o.d. July 17, 2011 Date of Repot: February 6, 2012 ~y- Ya~saC I~~s A. ~1~ Se~rv~ices z¢~' N. Hq~over St. P.O. Bose' 2¢ Carlsje, PA r7oz3 (717) 243-3474 ~%nfo~~bisappralsals. com cvwivrbisapprarsals. com ~~is A~Praisa~ Services. Page 1 0~ i 9 TABLE OF CONTENTS Table of Contents 2 Appraisal Scope of Work 3 Appraisal Extraordinary Assumptions 4 Appraisal Hypothetical Conditions 4 Appraisal Summary ~ Digital Photograph & CD-ROM Instructions 6 Personal Property Listing 7 Appraisal Summary (Copy) 13 Glossary 14 Appraisal Certification 15 References 16 Privacy Notice 17 Statement of Qualifications 18 ~~is ~~~raisa~jervices I ~~-~,~ Z ~~{ ~ APPRAISAL SCOPE OF WORK I hereby certify that, upon the clients' request for the appraisal of personal property of the Erica Anderson Estate (d.o.d. July 17, 2011. 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. July 17, 2011 and reported on February 6, 2012. The clients in this estate appraisal are Don Anderson and Jeffrey R. Boswell, Esq. The intended users of this appraisal are Don Anderson and Jeffrey R. Boswell, Esq., and any other person(s) authorized by the administrators of this estate. The date of inspection was December 09, 201 1. I have personally and physically inspected the listed personal property. The personal property was found 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 conditi~ns_ ~~nd ~al~hility factors. All analyses, notes and paperwork are found in the workfile. * Note. Date of death was Sunday, July 17, 2011. The market prices of bullion gold and silver play be used to determine the value of gold and silver items. Bullion price was used in this appraisal report when the pieces of jewelry did not have significant value above and beyond the bullion price. The gold/silver market prices as of the date of death are used in the state of Pennsylvania to determine value rather than the prices of the present day. Gold and silver are clot traded on Saturdays and Sundays. I used the average of two different days' gold and silver prices to determine prices to use in this appraisal report: Friday, July 15, 2011 and Monday, July 18, 2011. Gold & Silver Prici ,~` Ibis. ~~~ -, ,~~~~,~~ ;~; ~,. ~ -- ~' j ,~ yssa ~~ ~, ~I~irector `~ ~~raisa~ ;Y'U1C~S I,S~ ;~M ~~is ~~?~raisa~ Services ~ ale ~ c~~ i .) APPRAISAL EXTRAORDINARY ASSUMPTIONS c~2 There were no extraordinary assumptions used in this appraisal. APPRAISAL HYPOTHETICAL CONDITIONS cap There were no hypothetical conditions used in this appraisal. is A~~raisa~ ~ervices ~ ale 4 c~{ 1 APPRAISAL SUMMARY It is in my opinion, that as of the date of death July 17, 2011 and reported nn February 6, 2012, the Fair Market Value of the estate personal property of Erica Anderson: (Three Thousand Two Hundred Sixty Nine Dollars and Thirteen Cents) ($3,269.13) Ibis A~praisa~ The report must be react i~ its entirety. The Appraisal Summary ONLY is not the appraisal report. ~~is A~~raisa~ ~ervices ~.3~e ? o~ 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 Col-responding 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 yo~Ir ~~i_ct111-c~ti. ~=~:~T~~,~l~s of these n_rog_rams ~~re Draw, Photo Editor, Picture It! E1p.~;.s~, 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 vour 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 drive), 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 Jazz Drive). 5. Double-click on the photograph you wish to view. ~~is ,q~~raisal ~ervices Pale v a~ 1 ~? PERSONAL PROPERTY LISTING 1 Silver Bars. Fifty (50) Commemorative 1 oz .999 silver ~ 1,750.00 "~~ ' ~~~~ bars. Maker: Hamilton Mint. 9, , "Note: oz =ounce. Corresponding Digital Photograph File: img_ 179.jpg a `--...` -s, a~ 2 ~ u,: ~, ~~~ ~ ~ Pin. Silverplated costume pin. $0.10 ~~ ~~ ~ ~~ ~ Corresponding Digital Photograph File: img ~1 ~0. j ~ ~ Medallion. Silver-plated commemorative pilgrimage $0.10 ~-~ -~~ medallion. _ ~. Cos~respondifzg Digital Photograph File: img ~ 182., jpg ~~ ,~~ 4 w. ~ Chain. Sterling silver chain. 8.lgrams (0.29oz). $7.00 ~~~~ ~' ~ ~ Col'rE S ondin Di atal Photo ra h Filc: im ~ 183._ ,_ .': t~ `~ . ' P g g ~ g p g_ 1pg 5 ~ ~~ ~ ~ti ~ ~ Chain. Sterling silver chain. 14.6grams (0.51 oz). $13.00 ~ ~;, ~ ~~ `~} ~~ ~=' Corresponding Digital Photograph File: img 5184 jpg ~j1~i ~ ~ ~~ !~, 6 ~ - ~ ~ Pin. Sterling silver pin. 3.Sgrams (0.12oz). $5.00 :. ~~¢ ~ Corresponding Digital Photograph File: img_~185.jpg ~~~ - - 7 ~~ ~~_~ ~ ~~~ R Rini. 14k gold ring. 3.8grams (0.13oz). $93.00 C.'orresponding Digital Photograph File: img ~186.jpg ~}~is ~~~raisa~ ~~jervices ~~~~ ~ U{ ~ ~ - - ' __ ,~ _~. ~ ~ p ~ ~ $ 0.10 8 ~ ~~' ~ ~ Rin ~. Gold- lated rin ~~~-~ =;,~,, Corresponding Digital Photograph File: img J187.jpg _ -- 9 ~~~ ~.~~ Bracelet. 14k yellow- gold bracelet. 12.8grams (0.45oz). $325.00 Cos°r-espondin~~T Di~7ital Photograph File: irng_~ 188., jp~~> 10 ~ ~ ~~ Rini. 14k yellow gold and pearl ring. One pearl at 6 ~/z $35.00 ~ ~ `~sC~ ~~~ ~,:.~ mm. 1.8grams (0.06oz). ~: ~~" *Note: mm =millimeter. ~~ ~~ ~ ~ ~ Corresponding Digital Photograph File: img_ 189.Jpg '~: 11 ~r r~~~~~'` - ~ Costume Jew-elrv. Small selection of gold-plated $10.00 costume and paste jewelry. Corresponding Digital Photogr°aph File: img_ 190.jpg ~~n. ~;;-~ f ~ ~ ~§v ., 12 ~ ~~ ~~- Chain. 14k yellow gold chain. 3.7grams (0.13oz). $93.00 Cor°r~csponding Digital Photograph File: img 5191.jpg ~ .~~ ~~~ 13 ~ ~~~ ° ~~ - ~ ~~ Pin. 14k yellow gold pin. 4.Ograms (0.14oz). $100.00 ~.~ Correspondin~~r Digital Photograph File: img 5192 jpg ~~is ~~~raisa~ ~ervices ~a~e8o~ 1~? 14 ~~~ ~N _ - b d~~ ~~ ~ r 3 ~` ~ ° ~~ Earrings. 14k yello~~~ gold ean~ings. l.lgrams (0.04oz). $30.00 Corresponding Digital Photograph File: img ~ 193. jpg 15 ~ ~ ~~~~~~~`~''~~~ ~~ Necklace. 14k yellow gold necklace. 2.~grams $86.00 ~ (0.09oz). ~ ~~ Correspondij~g Digital Photograph File: ifng ~194.jpg 16 ~~~ ,~~~ Earrings. Gold-plated earrings. $0.10 '~ Cor•f°esponding Digital Photog~°aplr File: irng ~ 19~. jpg c ~ :~ , X55 h' [ ~ ~~~~ I ~ ~ } ~~ N~{~ - i 17 ~~~ ~ .a,~~ _. ~ s ~' ~ ~ ~~~ ~"" ~~~ ;Fay, p Earrings. Gold-plated earrings. Corresponding Digital Photogf°crph File: i~~zg_~ 196 $1.00 18 --_ :y `{. < <~-- Earrings. Gold-plated earrings. $0.25 J ~~ ~~~~ ~~ ~`' =.'SI Corresponding Digital Photogf°aph File: img ~197.jpg 19 ~~° '~~~~~~ ~ ~~~ ~ ~ Eariin~s. Pair 14k yellow gold and pearl earrings. One $45.00 ~~~,~~~~~~ - '.~ ~~=~ pearl at 6 '/2 mm. L '~ ~ ' ~ Corresponding Digital Photograph File: img ~ 198 jpg ~ `~ - ~_ rt i 20 = Watch. Ladies 18k yellow gold wristwatch. Maker: $425.00 ~, ~ ' ' Octo. 13.9grams (0.49oz). ~~Er~,j r ~~ ~`r ~~;~~ ,,~~mj Corresponding Digital Photograph Files: img 5200- img 5202. jpg ~6is ~~~raisa~ ~er~~ices age 9 0~ i 9 1 I ~ ~~~~ -; a~ Pin. 14k yellow gold pin with oak leaf and acorn motif. $125.00 2 3/4'~ long. 10.3grams (0.36oz). ;, ~~ ~ Corresponding Digital Photograph Files: img_~203- img ~206.jpg 22 Cigarette Case. Vintage early twentieth century $4.00 cigarette case. Maker: Princess Gardner. Corresponding Digitcil Photograph File: img_~207.jpg 23 ,~ ~~- ~~ `~'~-~ Coin. 1780 silver Thaler- Restrike. Restrikes were $20.00 produced from 1853 to present. Coin contains .883 silver (sterling silver contains .92~ silver, fine silver _~,. ~~, contains .999 silver). Obverse of coils: Bust of Maria . ~ ~~ ~; ~ Theresa, right. Reverse of coin: Crowned Imperial double eagle, heads in haloes. C.oj'reSp~y~2dljZg UlgllCl~ 1'6l~l~gj"aph 1' Iles: ln~lg_J20y ' ~._ -..~ im J212. g_ 1pg 24 ~ ~~~~ ~' ~ ~~; ~t~: _ ~ ' ~~ i Coin. 1 X86 Morgan silver dollar. $28.00 ~ ~~ ,~ ,~ ~~ Coy°responding Digital Photograph File: coinl.,jpg ~f.,~. ~ r~,r v 2~ ~ ~~` ~ Coin. 1924 Peace silver dollar. $28.00 Corresponding Digital Photograph File: coin2. jpg 26 Coin. 1971 Eisenhower silver dollar. $1.00 Corresponding Digital Photograph File: coin3.. jpg ~~~is A~~raisaj ~ervices ~a~e i O o~ 19 27 28 ' I`/ _, 30 31 Coin. 1943 Walking Liberty half dollar. $12.00 Corresponding Digital Photograph File.' c~~in~l. jpg '`~`~ ~ ~ ~~~ Coins. Two 1964 Kennedv half dollars. &~ ~~ ~ $24.00 -, ~:3 ~~~ ''~~ ~ ~ Corresponding Digital Photogi°aph File: cc~in~., j~~g s 'i` .... ~`~• .Nn' „'G ` ' 't ~ ., t~ F` ~~~ -. ~. "._~~.. ~ C0111. 19~--1 l{;I::~:;d :' h~.lf ~Ci':~i.'. ~O.JO .. . ~ ~ r=~ _,~,~ Coj°responding Digital Photogj°uph File: coin6.jpg Coin. 1980 Kennedy half dollar. $0.50 Corresponding Digital Photog~°aph File: coin i. jpg Coin. 1982 Kennedy half dollar. $0.50 Corresponding Digital Photograph File: coin7. jpg ~~i~ A~~rais~~ ~~jervices ~a~e 1 i o~ 1 ~? J" -, ~, JJ ~4 Coin. No Date Walking Liberty quarter. Corresponding Digital Photograph File: coin<~. jpg Coins. Two 1976 Bicentennial quartets. Corresponding Digital Photograph File. coif~9. jp~~ Coin. No Date buffalo nickel. Corresponding Digital Photograph File: coinl (>. jpg $6.00 $0.~0 JJ Coin. 1936 buffalo nickel. Corresponding Digital Photograph File.' coinl 1. jpg ti'`~, •,?.. ~.~ $0.08 $0.40 Total X3,269.13 ~~is ~~~rais~l ~jervices ~~e i 2 0~ 1 ~~ P~~ APPRAISAL SUMMARY (COPY) It is in my opinion, that as of the date of death July 17, 2011 and reported on February 6, 2012, the Fair Market Value of the estate personal property of Erica Anderson: (Three Thousand Two Hundred Sixty Nine Dollars and Thirteen Cents) ($3,269.13) Ibis A~~raisa~ The report must be read in its entirety. The Appraisal Summary ONL Y is not t<ie appraisal report. ~~~is ~~~raisa~jer~~ices ~.~~e i ~ o~ i 9 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 ha~~ing reasonable knowledge 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 sale... nor is the Fair Market Value of an 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 commonly 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 ~~~ith those of comparable objects that have recently sold in similar transactions [Wikipedia]. 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 analvses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties 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 Ut~tiform Standards of Pr°ofessior~al Appraisal Practice. - I have made a personal inspection of the property that is the subject of this report. - No one provided si~~nificant E~ersonal properri_~ a~~praisal assistance to t}ie ners~~n ~i«nin~~ this certification. This appraisal was based upon the follo«~ing 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 cuucerning 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 funds 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. Iii ACyssa ~l~irector A~praisn Services '. ~oneyJ IS,~ ~~ I~ is A~~raisa~ `J' en~ices ~a~e I ~ ~~{ I ,? APPRAISAL REFERENCES Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003. http://www.alderferfinearts.com/ Art Fact. http://www.artfact.com Conestoga Auction Company, Inc. 768 Graystone Rd. Manheim, PA 17545. 717-898-7284. http://www.conestogaauction.com/auctions/ Cordier Antiques & Auctions. 2151 Market St. Camp Hill, PA 17011. 7I 7- 73 I -8662. http://www.cordierantiques.com Crai 's List. http://www.craigslist.com eBay. http://www.ebay.com Gold Price. http://goldprice.org/index.html I.R.S. Publication X61: lletermii~in~ the ~'alu~; of llonated Property. http://www.irs.gov/pub/irs- pdf/p561.pdf Morphy Auctions. 2000 N. Reading Rd., Den~~er, PA 17517. 7I7-335-3435. http://www.morphyauctions.com/ Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http://www.pookandpook.com Prices for Antiques. http://www.p4a.com Terapeak. http://www.terapeak.com Treasury Regulation ~ 20.2031-1(b). Title 26: Internal Revenue. Chapter I: Internal Revenue Service, Department of the Treasury (Continued). Part 20: Estate Tax; Estates of Decedents dying after August 16, 1954. Sec. 20.2031- I : Definition of gross estates; valuation of property. U.S. Treasury Regulations Section 1.170A-1(c)(2): Charitable, etc., Contributions and Gifts; Allowance of Deduction. http://www.taxalmanac.org/index.php/Reg._1.170A-1 Uniform Standards of Professional Appraisal Practice. http://w~ww.appraisalfoundation.org Wikipedia. http://en.wikipedia.org/wild/Replacement value Worthpoint. http://www.worthpoint.com is ~~~raisa ~~jervices ale 1 b o 1 PRIVACY NOTICE Pursuant to the Gramm-Leach-Willey Act of 1999, effective July 1, 2001, 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 your 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 ~~~ho need to know that information to aSSISt L1S In pr0`'ldlllg al~pl'aiJill S~',r ~ iC~'~ i~~ i ~~i. : ~~; ~%; :;tip ;~~:~.1?:',11'~,nt COl1tI'11Ct01'S c`Llld c`~.11~' t]~ir~~ 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 court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional ser~~ices that ~~~e 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. ~~is ~~~raisa~~" ervices ~~~°~ ~ 7 ~~~ ~ STATEMENT OF QUALIFICATIONS Alyssa L.W. Loney, ISA-AM PRESENTLY Founder of Ibis Appraisal Services. Owner and Director. October 2001- Present. 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. Works 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 Urading 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 1 ~hr course, rather than update course) Archaeological Resources Protection Act Course - American Antiquities Act of 1906. - National Historic Preservation Act of 1966 - Archaeological Resources Protection Act of 1979 - Native American Graves Protection and Repatriation Act of 1994 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 Indian Reservation, Marksville, Louisiana. ~ Director of the West Virginia University Historical Costume Museum. ~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. ~ Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeolog~~ Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. ~~is ~~~raisa~ ~~jervices ~a~e i 8 0~ 1 ~) EDUCATION B.Sc. Historical Textiles and Clothing, 1992, West Virginia Universit~~, Morgantown, West Virginia, United States. M.A. Archaeology, 1995, University of York, York, England. ~6is A~~raisa~ ~er~~ices ~~a~e ~ ~ ~~ ~