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Home My WebLink About04-29-13 1505610140 REV-1 500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN / .•� r� Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 1 0 8 2 0 1 1 1 2 1 6 1 9 1 5 Decedent's Last Name Suffix Decedent's First Name MI S m i t h M a r g a r e t M (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1.Original Return 2.Supplemental Return 3.Remainder Return(date of death prior to 12-13-82) M 4. Limited Estate 4a. Future Interest Compromise(date of D 5. Federal Estate Tax Return Required death after 12-12-82) F 6. Decedent Died Testate F� 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received F] 10.Spousal Poverty Credit(date of death R 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number R i c h a r d C • S e n e c a E s g 7 1 7 9 3 2 0 4 6 5 REGISTER OF WILLS U4 ONLY First line of address = t S e n e c a L a w Second line of address Cn CD _2 5 6 4 0 1 d Y o r k R o a d F City or Post Office State ZIP Code DATE FILErX) E t t e r s P A 1 7 3 1 9 r q -es Correspondent's e-mail address: rsenecalaSeneca law.COt71 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. SIGNA;D OF PERSON RESPONSIS E FOR FILINP RETURN DATE ADDRESS 610 Philadelphia Pike Bellefonte DE 19809 S E L)E1:Bi,('ARER O HER THAOEPRESENTATIVE DATE ADDRESS 564 Old York Road, Etters PA 17319 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 _,�Z6 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: Margaret M . Smith 1 5 9 1 8 9 3 ? 3 RECAPITULATION 1. Real Estate(Schedule A) . . . .. . . . . . . . . . . . . . I 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 1 3 4 2 6 1 ? 9 3- Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) 3, 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E), . . . . . 5. 1 8 3 4 1 1 6 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested 7. 8 6 9 2 8 5 8. Total Gross Assets(total Lines 1 through 7) 8. 1 6 1 2 9 5 8 0 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 1 1 0 6 3 • 6 1 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . , 10, 1 1 3 • 8 6 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11, 1 1 1 ? ? • 4 ? 12, Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . 12. 1 5 0 1 1 8 . 3 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . 13. 2 9 0 ? 3 . 6 6 14. Net Value Subject to Tax(Line 12 minus Line 13) . .. . .. .. . .. . . . . . . 14. 1 2 1 0 4 4 . 6 ? TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 0 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X-0 0 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 0 D 17, 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 1 2 1 0 4 4 6 ? 18. 1 8 1 5 6 . ? 0 19, TAX DUE . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 19. 1 8 1 5 6 • ? 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1505610240 REV-1500 ciX,,Page 1, File Number Decedent's Complete Address: 0 0 DECEDENT'S NAME ,Margaret M Smith STREET ADDRESS 5225 Wilson Lane, Apartment 4111 ZIP CITY STATE .__ IP 11 Mechanicsburg PA 17055 Tax Payments and Credits: I. Tax Due(Page 2,Line 19) 18,156.70 Z Credits/Payments A.Prior Payments 25,000.00 B.Discount 907.84 Total Credits(A+B) (2) 25,907.84 3. Interest (3) 4. If Line 2 is greaterthan Line I +Line 3,enterthe difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 7,751.14 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a, retain the use or income of the property transferred; ...................................................................... ❑ RX b, retain the right to designate who shall use the property transferred or its income; ..........I.....I...I......I... 1771 IX-1 c. retain a reversionary interest;or ............. ........ .......... ............. ........... .....___ ❑ FX-1 d. receive the promise for life of either payments,benefits or care? ....................................................... 171 nX Z If death occurred after December 12,19&2,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? .... 171 rx_� 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.... .......... ........... ...................... ......................... ..................... FK ❑ 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 it 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan, 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S. §9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(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-1 �X SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret M. Smith 0 0 All property jointly-owned with right of survivorship must bo disclosed un Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 American Funds Capital Index Bldr. Class A(CAIBX) -200.2090 shares @ 49.77 per 9,964.40 share(See attached valuation letter from Merrill Lynch.) 2, American Funds Inc. Fund of Amer, Class A-(AMECX) - 1,671.6590 shares @ 28,000.28 16.75 per share, (See attached valuation letter from Merrill Lynch.) 3. Eaton Vance Tax-Managed Global Dividend Inc. Fund Class C (ECDIX) - 3,723.1980 34,811.90 shares @ 9.35 per share. (See attached valuation letter from Merrill Lynch.) 4 J.P. Morgan Growth, Advantage Fund Class C (JGACX) - 1,142.246 shares @ 9,457.80 8.28 per share. (See attached valuation letter from Merrill Lynch.) 5 PIMCO All Asset Fund Class C (PASCX) -4,346.484 shares @ 11.97 per share. 52,027.41 (See attached valuation letter from Merrill Lynch,) TOTAL(Also enter on line 2,Recapitulation) $ 134,261.79 (if more space is needed,insert additional sheets of the same size) DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS, & MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Margaret M. Smith 0 0 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Bank of America Fair Fund Administrator Distribution Payment 24.16 2, PNC checking account#5004894366 (See attached letter.) 4,672,41 3, Decedent's Personal Property(See attached Appraisal Report.) 9,140.00 4. Miscellaneous clothing 250.00 5. Bethany Village- Refund of standard entrance fee for apartment 3,945.21 6. Myers-Harner Funeral Home- Refund of obituary fee 7.00 7. Merrill Lynch -Account#81244331 -Cash balance(See attached valuation statement 0.38 from Merrill Lynch.) 8. Merrill Lynch -Account#81244331 - ML Bank Deposit Program. (See attached 302.00 valuation statement from Merrill Lynch.) TOTAL(Also enter on Line 5,Recapitulation) $ 18,341.16 If more space is needed,insert additional sheets of paper of the same size DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret M. Smith 0 0 This schedule must be completed and filed if the answerto any of questions I through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST ff APPLICABLE) VALUE The Hartford (Annuity) - Estate is beneficiary. See 8,692.85 100.00 0.00 8,692.85 attached letter. TOTAL (Also enter on Line 7,Recapitulation) $ 8,692.85 If more space is needed,use additional sheets of paper of the same size, REV-1511,E) (10 Oat pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Margaret M. Smith 0 0 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES. 1. Bethany Village- Memorial Service Catering Charges 1,153.00 2. Myers-Harner Funeral Home - Opening of grave 300.00 3. Myers-Harner Funeral Home -Clergy Honorarium 25.00 4. Myers-Harner Funeral Home-Organist Fee 25.00 Note: Decedent had a prepaid funeral plan. Neither the prepaid amount nor the funeral fees&expenses paid are claimed in this return. Only the non-guaranteed items and a refund are reported. Please see the Myers-Harner statement attached. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: Richard C. Seneca, Esquire 8,045.00 3. Family Exemption:(if decedents address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Cumberland County Register of Wills- Probate Fee 327.50 5 Accountant Fees: 6. Tax Return Preparer Fees: R. Seneca, Esq. - Reimburse fee to Greenawalt&Company to 425.00 prepare personal income tax returns of decedent 7. R. Seneca, Esq. - Reimburse fee to Journal Publications to advertise estate 150.00 8. R. Seneca, Esq. -Reimburse fee to Cumberland Law Journal to advertise estate 75.00 9, R. Seneca, Esq. - Reimburse fee to ForSight Vision for power supply for Optelec ClearView CCTV to sell limited vision viewing device(UPS transportation fee) 9.12 10. R. Seneca, Esq. -Reimburse fee to Kerry Pae Auctioneers for property appraisal 375.00 11. R. Seneca, Esq. - Reimburse fee advanced to open estate checking account 100.00 12. R. Seneca, Esq. - Reimburse postage advanced 17.99 11 R. Seneca, Esq. - Reimburse fee to Myers-Harner Funeral Home for death certificates 36.00 TOTAL(Also enter on Line 9,Recapitulation) $ 11 063.61 If more space is needed,use additional sheets of paper of the same size. REV-1 512,F—X-(12-G8)s pennsylvania SGHEQUL.E I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret M. Smith 0 0 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Citi Credit Card - Payment to satisfy and close account 113.86 TOTAL(Also enter on Line 10,Recapitulation) $ 113.86 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Margaret M. Smith 0 0 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. Rosalie Smith Collateral 390.00 601 Brenneman Drive Lewisberry, PA 17339 2, Sister Gretchen Steiner, S.S.J. Collateral 4,360.00 610 Philadelphia Pike Wilmington, DE 19809 3. Sister Gretchen Steiner, S.S.J. Collateral 36,342.07 610 Philadelphia Pike Wilmington, DE 19809 4. John McNamara Collateral 14,536.83 800 Sandra Lane Norristown, PA 19403 5. George Steiner Collateral 21,805.25 Regency Towers, Suite 234, 500 John F. Kennedy Blvd. Wildwood, NJ 08260 6. Sallyanne Reidenhour Collateral 7,268.42 2563 Willow Brook Lane Pottstown, PA 19464 7. Kimberly McClellan Collateral 7,268.42 46 Doe Run Lane Pottstown, PA 19464 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE, II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. The Church of the Good Shepherd 14,536.83 3435 Trindle Road Camp Hill, PA 17011 2. Sisters of Saint Joseph, St. Joseph Guild 14,536.83 Administrative Office, 1301 Bethlehem Pike Flourtown, PA 19031 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 29,073.66 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent Margaret M. Smith Decedent's Name Page 2 File Number Schedule J -Beneficiaries -1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfer's under Sec.9116(a)(1.2)] 8. Stacey Hires Collateral 7,268.42 977 EastValley Road Pottstown, PA 19464 9. Tina Singleton Collateral 7,268.42 2368 Noel Circle Pottstown, PA 19464 10. Elizabeth Molnar Collateral 7,268.42 133 Carmen Drive Collegeville, PA 19426 11. Colleen Burda Collateral 7,268.42 1259 McKeehan Rd New Bloomfield, PA 17068 REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 25,000.00 Discount: 907.84 Interest Table Year Days Delinquent Balance Due Interest this time period this year this period Before 1981 1982 1983 1984 1985 1986 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 through 2012 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: LAST WILL AND TESTAMENT OF MARGARET M. SMITH KNOW ALL MEN BY THESE PRESENTS, that 1, Margaret M. Smit�'of Mechanicsburg, County of Cumberland, Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, to make, publish and declare this to be my Last Will and Testament, hereby revoking any and all Wills, Codicils and Testamentary dispositions by me at any time heretofore made. FIRST: I direct the payment of the expenses of my last illness and funeral as soon as may be convenient after my death. SECOND: All estate, inheritance, and other death taxes, together with interest and penalties payable with respect to the same shall be paid out of my residuary estate. THIRD: I make the following specific bequests: A. I bequeath my grandfather clock to ROSALIE SMITH, of Etters, Pennsylvania, who was married to the late Michael Smith who was my beloved late husband, John M. Smith's nephew and the son of Charles and Virginia Smith, provided she survives me by thirty (30)days, B. I bequeath my wall mirror to ROSALIE SMITH, of Etters, Pennsylvania, who was married to the late Michael Smith who was my beloved late husband, John M. Smith's nephew and the son of Charles and Virginia Smith, provided she survives me by thirty (30)days. C. I bequeath my painting, "The Presence" to my beloved niece, SISTER GRETCHEN STEINER, S.S,J. of Bellefonte Delaware, to be used solely 1 for her personal needs, provided she survives me by thirty (30) days. D. I bequeath all of my clothing, jewelry, and personal effects, other than jewelry and property specifically bequeathed in this Paragraph Third, and other than household property, to my beloved niece, SISTER GRETCHEN STEINER, S.S.J. of Bellefonte, Delaware, to be used solely for her personal needs, provided she survives me by thirty (30) days. In the event that a question arises as to what constitutes my personal effects and what constitutes household property, I authorize my Executrix to make such determination and her decision shall be final. FOURTH: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever nature and wheresoever situate as follows: A. Twenty-Five percent (25%) to my beloved niece, SISTER GRETCHEN STEINER, S.S.J., of Bellefonte, Delaware, to be used solely for her personal needs and travel expenses, provided she survives me by thirty (30) days. B. Ten percent (10%) to JOHN McNAMARA, of Norristown, Pennsylvania who was wed to my beloved late niece, Elizabeth McNamara, provided he survives me by thirty (30) days. I make this bequest in recognition of the kindness shown by JOHN McNAMARA to my late sister, Catherine Fretz and me. C. Fifteen percent (15%) to my beloved nephew, GEORGE STEINER, of North Wildwood, New Jersey, in recognition of the kindness shown to his 2 brother, William Steiner, provided GEORGE STEINER survives me by thirty (30) days. D. Five percent (5%) to my beloved niece, SALLYANNE REIDENHOUR, of Collegeville, Pennsylvania provided she survives me by thirty (30) days. E. Fifteen percent (15%) to KIMBERLY McCLELLAN of Pottstown, Pennsylvania, STACEY HIRES of Collegeville, Pennsylvania, and TINA SINGLETON of Norristown, Pennsylvania, who are the daughters of my beloved late niece, Christine Granice, to share and share alike. If any of the beneficiaries named in this Paragraph Fourth, "E," should fail to survive me by thirty (30) days, the surviving beneficiaries or beneficiary of this Paragraph Fourth, "E," shall receive their share set forth in this Paragraph Fourth, "E." F. Five percent (5%) to my beloved great-niece, ELIZABETH MOLNAR, of Collegeville, Pennsylvania, provided she survives me by thirty (30) days. G. Five percent (5%) to my friend, COLLEEN BURDA, of New Bloomfield, Pennsylvania, provided she survives me by thirty (30) days. H. Ten percent (10%) to my beloved Roman Catholic Church parish named and known as THE CHURCH OF GOOD SHEPHERD, in Camp Hill, Pennsylvania to be applied to Masses to be said in my name and to such other needs as the church parish may designate, provided the church parish is in existence on the date of my death. I. Ten percent (10%) to the SISTERS OF SAINT JOSEPH, ST. JOSEPH GUILD, of Flourtown, Pennsylvania to be applied to Masses to be said in 3 the name of my deceased sisters and to such other needs as the order may designate, provided that the order is in existence on the date of my death. J. In the event that in any of the Sections "A" through "G" of this Paragraph Fourth there are no beneficiaries surviving me by thirty (30) days, the residual share set forth in that section shall be paid to the other residuary beneficiaries named in this Paragraph Fourth in proportion to their respective shares in the residue. AND, in the event that any of the beneficiaries set forth in Paragraph Fourth, Sections "H" and "I" are not in existence on the date of my death, their residual share shall be paid to the other residuary beneficiaries named in this Paragraph Fourth in proportion to their respective shares in the residue. FIFTH: If, under the provisions of this Will, a share of my estate shall become payable to any person who by reason of illness or other incapacity is incompetent to receive any or all of the share to which he or she is entitled hereunder without the appointment of a guardian or other fiduciary or the delivery of security, I hereby appoint PNC BANK in Harrisburg, Pennsylvania, Trustee and Guardian for such beneficiary, to hold in trust for the benefit of such beneficiary, his or her share of my estate, and in this respect the said Trustee shall have power to use principal as well as income in such amounts and at such times that it, in its sole discretion, deems advisable for the welfare and support of such beneficiary. AND, further, the said Trustee shall have the full power and authority to retain, sell, exchange, lease, invest and reinvest any property, real or personal of said trust without the necessity of petitioning any court for permission 4 to make such retention, sale, exchange, lease, investments or reinvestments in any manner it deems best, without being limited to such investments prescribed by the laws of Pennsylvania then in force for the investment of trust funds. AND, further, the said Trustee shall have the full power and authority to borrow money from any person or institution, including its own lending department, and to mortgage or pledge any or all real or personal property comprising the trust, if such borrowing is necessary to prevent the sale of any or all of the real or personal property comprising the trust at a price less than the fair market value of such property. AND, further, the said Trustee shall have the full power and authority to compromise any claim or controversy, without the necessity of petitioning any court for permission to make such compromise. The said Trustee shall pay to any beneficiary when such incapacity is removed, or to his or her estate if he or she should die before such incapacity is removed, all of the property or funds then in its hands which represent the said beneficiary's share of my estate. SIXTH: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiaries and any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. SEVENTH: I appoint my beloved niece, GRETCHEN STEINER, S.S.J. of Bellefonte, Delaware, Executrix of this Last Will and Testament and direct that she be permitted to serve without bond and without any intervention of any court except as required by law. I authorize my Executrix to sell, encumber, mortgage, invest, distribute in kind, or retain any item or property of my estate in such manner as she shall deem proper, limited only by her own discretion provided, however, (1) that my Executrix shall 5 first allow, at a private sale, any of the beneficiaries name in this Last Will and Testament the opportunity to purchase any of my personal property, which is not otherwise specifically bequeathed herein, at fair market value, and (2) that my Executrix shall not permit a public sale of any of my personal property at my place of residence. If, for any reason, my Executrix appointed under this Last Will and Testament should fail to serve in that capacity, I appoint my attorney, RICHARD C. SENECA, ESQUIRE, my Executor with the same powers and privileges set forth above. IN WITNESS WHEREOF, I have, at Mechanicsburg, Pennsylvania, this 25th day of May 2010, set my hand and seal to this my Last Will and Testament. MAR-GARYET M. SMITH Signed, Sealed, Published and Declared by the above-named MARGARET M. SMITH as and for her Last Will and Testament, in the presence of us who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses: v�Q Address I ISO �(J� ! . n 3l 9 Address & {Z Ypr1[ av�r��A 113?t� 6 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, MARGARET M. SMITH, and and s SummP.� , the Testatrix and the witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament, and that she signed willingly, that she executed as her free and voluntary act for the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses, and that to the best of their knowledge, the Testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. �l. MARGARET M. SMITH Testatrix Sworn to and Subscribed before me this 25`h day of May 2010. ��-• £�OZ £ 43YsQJ&3 uasslww 0 D I A Ijunpo mW*j �!I4nd 1Je10N'V33N3S T WHOW lV3S WNV10N Nota Publl VINVA-LkSNN3dd0KOV3MNOW0403 7 Mar,91 28,13, 13:ZZ:48 17177734447 -> 71793Z1319 Merrill Lynch Page 864 I � 1 , 1 1 A i I t g� 1 Co q o N P w o I W Co ENy1 M a l>• N al e h I r1 w R 1Lp�L [v W I I .w O UI N 1 10 - Q IJ M J I OD I {[ECkQ7J21' � 1 a; d m o; cv ( •a v � 1 M N vt 1 w � •n (J 1 O T M 1•' N � P '1'� � V tri 1 w Ch M .. OD •'a C C Id U In CR ` 1 w m v w vi a H w w a I •r N-a A .m OD I � ♦+ N M aa pp�� o a I rl n n rl n n � �p pgQ}1 H w e;•01 p�j I JI 67 •H H �•'° ?IN79 P7 1 O pq 1 cd CS '• gS lu .a O 1-I M Iq a 0) u 41 1 y M U 5? .9 0. 0 m a° °w i I m o rn In w m r ..DD'a N - a '[a � {� q ryVV� i n rl .+ b CN7 i♦ !!PI [�iJJI p N ! q1 ° i N h � [� N v •dry •n .0 A �[j� 1 (py� (n K} N °a q� MW rO1 �•h V N � i � w t1 •W 10 °O � W vl � AD Itl 7, y k v [ +• •a u •'f o 0 OD Fr b. 6. 2013 1 : 11PM PNC Bank No. 6876 P. 1 ., PNC February 6, 2013 Richard C Seneca Esq 564 Old York Rd Etters, PA 17319 RE: Name: Margaret Herron Smith SSN: 159-18-9373 DOD: 11-08.2011 Dear Mr. Seneca: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account#5004894366 Established- 11-20-2007 MARGARET HERRON SMITH DOD balance: $4,672.41 non interest bearing Please note that this office provides date of death balances for deposit accounts (IRAs, CDs,Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK(1-888-762-226S) or stop by your local PNC Bank branch office. Sincerely, National Financial Services 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 is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited. If you have received this communication in error, please notify me immediately by reply or by telephone at 800.762.1775 and immediately destroy this faxed document. Paee1of1 Apprai* sal Report Estate of Margaret M. Smith (Sister Gretchen Steiner, S.S.J., Executrix) 5225 Wilson Lane Apt 4111 Mechanicsburg, Pennsylvania 17055 Prepared for: Richard J. Seneca, Law Clerk Seneca Law 564 Old York Road Etters, Pennsylvania 17319 (717) 932-0465 File#Smith Prepared by: Erica Shea Taylor, Auctioneer and Certified Appraiser Kerry Pae Auctioneers 2 Chickadee Circle Palmyra, Pennsylvania 17078 (717) 587-8000 Member: Certified Appraisers Guild of America Table of Contents Title Page 1 Table of Contents 2 Summary 3 Analysis 4 Conditions of Appraisal 5 Certification 5 Purpose of Report 6 Method of Valuation 6 Definition of Value 6 Basis of Appraisal 6 Description 6 Appraiser Qualifications 7 Value Listings Appendix A Page: 2 of 13 i Summary On January 14, 2012, at the request of Richard I Seneca, Seneca Law, I personally inspected the assets of the Estate of Margaret M. Smith, 5225 Wilson Lane, Apt 4111, Mechanicsburg, Pennsylvania. Value Fair Market Value The Fair Market Value for the property in total is: $9,140.00 This is not the appraisal report. The appraisal report must be read in its entirety. Page: 3 of 13 Analysis Condition All items are assumed to be in very good condition, unless otherwise noted in Append A of this report. Page: 4 of 13 Conditions of Appraisal The value stated in this Appraisal Report is based on the best judgment of the appraiser given the facts and conditions available at the date of the valuation. The use of the report is limited to the purpose of determining the value of personal property for Estate Tax purposes. Any additional research or testimony required by the client or the court will be billed at the current rates. Disclosure of the contents of the report is governed by the Standards and Practices of the Certified Appraisers Guild of America. Certification of Report Neither Erica Shea Taylor, Kerry Pae Auctioneers nor any of its employees have any present or future interest in the subject property. No prohibited fee was assessed for this report. Erica Shea Taylor of Kerry Pae Auctioneers has successfully completed the personal property appraiser certification program with the Certified Appraisers Guild of America and is a member in good standing. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice and with the Standards and Practices of the Certified Appraisers Guild of America which has review authority of this report. Erica Shea Taylor has personally examined the subject property. The statements of fact contained in this report are true and correct to the best knowledge and belief of the appraiser. �F414/p rf�� By: Er' a Shea Taylor, C.A.G.A Kerry Pae Auctioneers Page: 5 of 13 Purpose of the Report The purpose of this report is to determine the value for Estate Tax purposes for Seneca Law, Etters, Pennsylvania. Method of Valuation The method of valuation used for this appraisal is the Fair Market Value. Definition of Value Fair Market Value Under the United States Treasury regulation 1.170-1c Fair Market value is defined as: The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge. Basis of Appraisal Valuation Date The date of valuation for determining the value estimation is January 14, 2012. Date Appraisal Conducted This appraisal was conducted on January 14, 2012. Limitations of Propert y There were no limitations on use or disposition of this property. Description An itemized list with descriptions is in Appendix A. Page: 6 of 13 Erica Shea Taylor, Auctioneer and Certified Appraiser Kerry Pae Auctioneers 2 Chickadee Circle Pahnyra, Pennsylvania 17078 (717) 587-8000 Education & Special Training Mrs. Taylor holds a Bachelor's degree in Arts Management from Lebanon Valley College where she studied art history and business management. Erica Taylor successfully completed the personal property certification program with the Certified Appraiser Guild of America(C.A.G.A.) and has taken classes in Appraisal Studies at New York University. Mrs. Taylor completed the Uniform Standards of Professional Appraisal Practices(USPAP) course in conjunction with the Appraisers Association of America in November of 2002. Erica Taylor is a graduate of the Harrisburg Area Community College Auctioneer's Program. Professional Membership Erica Taylor has held membership in the Pennsylvania Auctioneer's Association and the National Auctioneer's Association. She was recently an active member of the American Business Women's Association and the Harrisburg Young Professionals. She is currently a member of American Mensa. Experience Mrs. Taylor has worked as a tour guide and exhibit worker at the Suzanne H. Arnold Gallery at Lebanon Valley College. She also worked as a personal property appraiser for Cordier Antiques&Fine Art of Camp Hill,Pennsylvania and has worked with various auction companies in central Pennsylvania. Erica Taylor joined Classic Edge Auctions &Appraisal Services as a partner in July of 2003. Mrs. Taylor purchased her partner's share of the business and became a sole proprietor in March of 2005. Mrs. Taylor is currently an auctioneer and certified personal property appraiser for Kerry Pae Auctioneers. Awards Mrs. Taylor placed in the top ten during the 2004 and 2006 Pennsylvania State Bid Calling Contests held at the State Farm Show. Classic Edge Auctions was awarded the 2006 Pennsylvania Auctioneers Association Advertising and Marketing awards for Best Auctioneer Website and Best Real Estate Auction Advertisement, Page: 7 of 13 Appendix A Fair Market Value Foyer 1. $65.00 Wall Mirror Beveled glass mirror in decorative gilt frame. 2. $325.00 Grandfather's Clock Case manufactured by Hanson Clock Company Manufacturers of Rockford, Illinois. Dark walnut cabinet with glass door. Brass dial. c.Mid to late 20th century. 3. $85.00 Miscellaneous Content of Foyer: -Credenza with faux slate top and two doors. -Contents of credenza: white porcelain vase with weighted sterling silver base, pottery, and assorted vases. -Contents of foyer: purple glass vase with silk floral arrangement, brass and glass lamp, various prints, wall plaques, thermometer/barometer in walnut case and various decorative collectibles. 4. $25.00 Print on Canvas, "Young Girl" Framed in gilt frame. $500.00 Total : Foyer Living Room 5. $175.00 Sofa Table Crafted by Baker Furniture. Two drawers with Chippendale-style brasses, Cabriole legs and shell carving. Burl walnut veneer. Contemporary. 6. $75.00 Artwork -(3) Small wall mirrors in gilt frames -Church in Williamsburg print, framed -Pair of hummingbird prints, framed. Page: 8 of 13 7. $375.00 Furniture in Living Room: -Swivel rocker, chair and ottoman reupholstered in matching aqua upholstery. Contemporary. -Wing chair with needlepoint upholstery. Contemporary. -Sofa with wood frame and pastel damask upholstery. Reproduction of antique French directoire-style settee -Unfinished round side table with pastel stripe upholstery table skirt -Small side table with drop leaf. Burl walnut. -Set (4) folding television trays on stand 8. $175.00 Assorted Collectibles and Miscellaneous Items in Living Room: -Villeroy&Boch plaque with transfer-printed religious scene -Fireplace kettle stand with wrought iron base and brass surface -Small Lenox swan dish -Lenox leaf dish -Pair brass candlesticks -Banquet lamp with gilt bass, contemporary -Pair brass bookends -Blue and white "Woods Ware" transferware cup and saucer -Goebel Mary and Jesus figure -Bing& Grondahl small plate with seagull -Cast resin pug dog figurine -Staffordshire-style porcelain dog figurine. "Museo by Seymore Mann, c.1974" -Porcelain religious lidded music rosary box by Hector Garrido, "Our Lady of Lourdes" -Brass lamp -Brassware -Miscellaneous figurines, brassware and glassware 9. $100.00 Sony Bravia Flatscreen Television $900.00 Total : Living Room Dining Room 10. $175.00 Bose Wave Radio/CD Page: 9 of 13 11. $145.00 Miscellaneous Contents of Dining Room- -Chapel print signed in pencil "Sandra Giangicelio" -Pair of Steiff pewter salt and pepper shakers -Pair of twisted brass candlesticks -Various linens -Set(3)Dresden Bavaria dishes with pierced rim -(2)Beer steins -Assorted glassware -Pair of pewter candlesticks -Assorted pottery, baskets, serving pieces -Print, "The Last Supper" in gilt frame 12. $550.00 Furniture in Dining Room: -Maple dry sink by Drexel -Set (6)Hitchcock chairs with stencil decoration(Note: (2) chairs located in bedrooms) -Rocking chair with stencil-decorated backrest -Maple dining room table (Note: table leaves in storage room) -Hutch with stenciled decoration 13. $150.00 Wooden Flatware Case, Includes- -Set of"Stegor" silver plated flatware, service for(12)with serving pieces -(1)Matched Gorham silver plated serving spoon -Silver plated souvenir spoon, Made in Holland -Steiff sterling silver Williamsburg "Scotch" liquor decanter tag -Pie server with stainless steel bade and sterling silver handle, monogrammed -Miscellaneous silver plated pieces 14. $275.00 Dinner Service Minton Ancestral Bone China with serving pieces. Made in England. 15. $55.00 Print, "The Presence" Sepia-toned religious print with subtle colored accents at altar. Framed in period frame with arch detail at top. Note: Gesso losses on frame. c.Early to mid 20th century. 16. $25.00 Print on Canvas, "Vase of Flowers" Framed in gilt wood frame. $1,375,00 Total : Dining Room Page: 10 of 13 Kitchen 17. $85.00 Contents of Kitchen: -Crock pot -Dishes -Glassware -Kitchen linens -Utensils -Krups toaster oven -Assorted cooking and baking pots, pans, dishes and bowls Bedroom #1 18. $475.00 Furniture in Bedroom#1: -Bedroom suite with bed, mattress and box spring and chest with mirror. Cherry finish. Contemporary. -Pair of end tables by Steger Brothers. Each with two drawers and lower shelf. Cherry finish. -Contemporary computer table and typing stand -Secretary desk with two paneled doors over drop-front writing surface over three drawers. Chippendale brasses. Mahogany finish. -Chair, walnut frame with gold-striped upholstered seat -Side chair with rush seat with blue and yellow plaid cushions -Four-drawer vertical filing cabinet, cherry finish -Blanket chest, painted finish, contemporary 19. $610.00 Miscellaneous Contents of Bedroom#1: -Brass floor lamp ($15.00) -Optelec Clearview monitor/magnifier($550.00) Print, "Lake Bathers", framed ($10.00) -Lamps ($15.00) -Bedding ($10.00) -Bombay Company hummingbird porcelain lidded box ($10.00) $1,085.00 Total : Bedroom#1 Hall 20. $325.00 Mahogany Corner Cupboard Page: 11 of 13 21. $160.00 Contents of Corner Cupboard: -Apilco, France porcelain pierced pie plate -Silver plated serving pieces -Glassware -Orrefors Glass bowl -Set(4) silver plated goblets -(2) c.1953 Presidential birthday plates -Waterford Glass lidded condiment jar -Various decorative items and silver plated serving pieces $485.00 Total : Hall Bath and Hall 22. $145.00 Contents of Bathroom and Hall (Off Master Bedroom) : -Oval wall mirror in gilt frame -Settee with black and white gingham upholstery, light cherry finish frame. Note: (1)Leg broken. -Small round side table with inlaid surface -Pair of framed wildflower prints -Figurine of boy on wall shelf bracket Master Bedroom 23. $145.00 Furniture in Master Bedroom: -Bedroom suite by Drexel, includes: (2) single beds, mattresses and box springs, chest of drawers, chest with mirror and nightstand, c.1960's ($100.00) -Vanity and bench, French provincial-style($45.00) 24. $65.00 Flatscreen Television 25. $175.00 Bose Wave CD/Radio $385.00 Total : Master Bedroom Jewelry 26. $45.00 Ring 14kt white gold ring with(1) cultured pearl. 27. $2,750.00 Ladies Engagement Ring 14kt white gold setting with (1) 1.18ct emerald-cut diamond in four-prong setting. Arthritic shank. Color: H, Clarity: VVS. 28. $950.00 Diamond Pendant (1) 1.15ct round diamond in 14kt yellow gold double-bail four-prong setting. Diamond is imperfect with visible carbon inclusions. Color: I-J. Includes 14kt yellow gold 18" flat curb-link chain. Page: 12 of 13 29. $125.00 Men's Ring I Okt yellow gold ring with emerald-cut red stone. Mounting accented with engraving. 30. $95.00 Ladies Wristwatch Hamilton watch in 14kt yellow gold case with black cord band (Note: band has gold-filled clasp). 31. $85.00 Costume Jewelry: -Sorrelli brooch -(2) Gold-filled bangles -l Okt yellow gold stick pin with purple cabachon stone -Sterling silver bangle -Gold-filled link bracelet with Wedgwood inserts -(2) Carved scarab bracelets -Strand of polished jade beads with sterling silver clasp -Various brooches, beaded necklaces, bangle bracelets 32. $5.00 Christmas Tree Brooch Silver-colored brooch with clear stones. Contemporary. $4,055.00 Total : Jewelry Storage Area & Patio 33. $125.00 -White plastic side table -White wicker side table -Set(3) nesting metal tables -2-Door outdoor plastic storage cabinet -Wooden shelf -(4) Outdoor chairs (Two each of two different styles) -Formica wood-grain bookshelf -Various household and decorative holiday items -(2) Small outdoor plastic storage cabinets $9.140.00 Total Page: 13 of 13 January 31, 2012 THE HARTFORD ESTATE OF MARGARET M SMITH CIO RICHARD C SENECA, ESQUIRE 564 OLD YORK RD ETTERS,PA 17319 REFERENCE: Account# 710595917 Decedent: Margaret M Smith Dear Mr. Seneca: As requested, the Date of Death Value. as of November 8, 2011 was $ 8,692.85. Enclosed is a copy of claimant kit that was previously sent. If you have any other questions or concerns, please feel free to contact your investment professional, or an Annuity Service Specialist by calling 1-800-862-6668, Monday through Thursday from 8 a.m. to 7 p.m., and Friday 9:15 a.m. to 6 p.m. Eastern time. We will be happy to assist you. Sincerely, Annuity Payout Services The Hartford The Hartford Wealth Management Global Annuities 745 West New Circle Road Building 200,1st Floor Lexington,KY 40511 Mailing Address: P4 Box 14293 Lexington,KY 40512-4293 1 903 MARKET'STREET CAN,[P H1L'L, PE?,N,'SYLVA,,1,-IA 1701 il i T!"T fii ti ID, RoBFR,r m.HARNER 717-737-9961 717-737-4618 4" iA' SUPERVISOR PHONE FAX DUSTIN 1,HAKFIR FLNERAL DIRECTOR November 23, 2011 Sister Gretchen Steiner, SSJ 610 Philadelphia Pike Bellefonte DE 19809 Services for Margaret M. Smith November 12, 2001 Charges for Services Selected $ 41990.00 Professional Services Use of Facilities Automotive Equipment $ 41990.00 Charges for Merchandise Selected Casket $ 61125.00 Cash Advanced Opening Grave $ 1)250.00 Newspaper Notice/Local 243.00 Clergy 150.00 Certified Copies 36.00 Flowers 185.00 Organist 125.00 Soloist 75.00 Altar Servers 20.00 Hair Dresser 45.00 Total: $ 2 129.00 $ Received check from Insurance Company: -11 629 44 Total: Non-guaranteed items not covered under original contract: Opening Grave (Increase) $300.00 Organist (Increase) $ 25.00 Clergy (Increase) 25.00 Obituary (Refund) 7.00 Balance Due: $ 343.00