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HomeMy WebLinkAbout04-1154 PETITION FOR PROBATE and GRANT OF LETTERS also known as To: Register of Wills for the 510_2U_bb,/oDeceased. County of Cumberland in the Commonwealth of Pennsylvania Social Security No. The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or named in the last wilt of the above decedent, dated April 1 , 2004 ,Xllj and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumber t and Cot),n~t ~P,e q~}~ty en s Iranian' w't her last family or principal residence at t Longsaort way, ~.~s~, Sout_-~ Middleton Twp. (list street, number and muncipality) Decendent, then 8 7 years of age, died November 3 0, 2 0 0 4 ,>~_ at Carlisle Reqional Medical Center, Carlisle PA . Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania iq o n e situated as follows: $ 1,100,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters T e s t a m e n t a r (testamentary; administration c.t.a.; administr~on d.b.n.c.t~ theron. ~O '~' ~ Manufacturers & Traders ~ Trust Company ~:; ~m ~ - Carlisle, PA 17013 / OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland The petition¢~(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed r- Manufacturers & Traders TruS~ Co. before me this I-J ~ day of _ _, Deceased Maxine W. Itz Estate Of DECREE OF PROBATE AND GRANT OF LETTERS satisfactory proof having been presented before me, the reverse side hereof, ' ' dated IT IS DECREED that the instrument[s~ -- - described therein be admitted to probate and filed of rec°rd as the Iast will °f ~axine and Letters ~Testamentary Manufacturers are hereby granted to _ & Traders Trust Comity Probate, Letters, n .......... rt Certificates( ) TOTAL Filed ................................... ATTORNEY (Sup. Ct. LD. No.) ADDRESS pHONE EC 5 COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 87 j ~rlisle, PA 17013 LAST WILL AND TESTAMENT I, MAXiNE W. ITZ, of South Middleton Toxvnship, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to bc my Last Will and Testament, hereby revoking any and all fornter Wills or Codicils made by me. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reu uu ~cntcnt {'or any such tax so paid, even though on p occeds o[ ~nsurance or other property not passing under this Will. 2. I bequeath such items of my tangible personal property as are specifically itemized in a list, if any, signed and dated by me at the end thereof, to the persons thereupon named to receive such items. I direct my Executor to permit my children, NANCY ITZ SIMPSON and DEBORAH STARR MYERS, to select such items as they may wish at the appraised value of such items in my estate for tax purposes. Any of such items not so disposed of shalI thereafter be disposed of by my Executor and all proceeds derived therefrom shall form a part of the residue of my estate. 3. I give the sum of Twenty-five Thousand Dollars ($25,000.00) unto each of my ~'andso.k~. JASON MYERS and JARED MYERS. 1 give the sum of Ten Thousand Dollars ($10,000.00) unto my frien~N'D]:l~. MULL1NS. 5. ? -- I devise and bequeath all the rest, residue and remainder of my~state MANUFACTURERS AND TRADERS TRUST COMPANY, a New York banking corporation, with offices m Carlisle, Pennsylvania, to be added to and thereafter treated as a part of that certain rater wvos trust created by me and dated October 20, 1993, of ~hicln MANUFACTURERS AND TRADERS TRUST COMPANY (formerly FARMERS TRUST COMPANY) is Trustee, to have and to hold, in trust, for the uses and purposes and subject to MWI Page I of 4 Pages the terms and provisions thereof, including any alterations or amendments thereto, or any other rater vivos trust which may be hereafter substituted therefor. 6. I nominate, constitute and appoint MANUFACTURERS AND TRADERS TRUST COMPANY, a New York banking corporation with offices in Carlisle, Pennsylvania, as Executor of my estate. 7. I direct that my Executor shall not be required to file a bond to secure thc faithful performance of its duties in any jurisdiction. 8. I authorize and empower my Executor and Trustee, in its sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary to carry out any of these powers. A majority of all income beneficiaries of the trust or trusts created under this Will may fi'om time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to any one or more of the beneficiaries hereunder within the meaning oflntemaI Revenue Code §672(c) or successor provisions. When the removed corporate trustee has received ~vritten notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee Page 2 of 4 Pages as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part of such removal and substitution. The removed corporate trustee shall not be relieved of liability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries and successor corporate trustee have otherwise accepted an account stated in lieu ora fomqal accounting. As used in this paragraph, the term ~'reasonable cause" includes, but is not limited to: (Il poor investment performance, (2) the removal of all current income beneficiaries from the state in which the corporate trustee is licensed to conduct business as a corporate trustee, (3) inattention to the reasonable needs of the beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high turnover of account officers assigned to any trust under this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this I s~- day of l-i i> c ,; -~-'-t . /, :. '*~ Z/~C'' , ?,E~.; ~ (SEAL) Maxifle W. ltz SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix. as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscrib/ed dur names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) We, Maxine W. Itz, .... the Testatrix and the witnesses, respectively, whose names ale s~gned 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 that the Testatrix has s~gned willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the xvitnesses, in the presence and hearing of thc Testatrix, signed the Will as a witness and that to the best of his/her knoxvledge the Testatrix was at that t~me mghteen years of age or older, of sound mind and under no constraint or undue influence. Max'ine W. ,ltz, Tcstatrix/~ . , Witness Subscribed, s~vom to and acknowledged before me by Maxine W. Itz, the Testatrix, and subscribed and sworn to before me by ~Z:'~.~/'¢ /. i /~~. and , the witnesses, this /'~7-day of / ' ' Notary Public / NOTARIAL SEAL ~C~ORRINE L MYERS. ~OTARY PUBLIC ~,ARLISLE BORO, CouNT¢ OF CUMBERLAND~ MY COMM SS ON EXP!R :? M~Y 27, 2007 Page 4 of 4 Pages I give the following personalty to the person (s) named below: To my daughter, NANCY ITZ SIMPSON: 2. 3. 4. 5. 6. 7 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18 19. 20. 21. 22. 23. 24. 25. 26. Aunt Kales sapphire and diamond bracelet: Gray pearls; Emerald, ruby and diamond ring; Moonstone brooch; Grandma Itz's wedding ring; Garnet bracelet; Moonstone earrings; Blue sapphire Cabacon ring with diamonds; Gold nugget earrings; Gold nugget bracelet; Cameo; Grandma Wagg's wedding band; Small blue sapphire ring; Diamond circle pin; Short pearls; Fresh water pearls; Topaz bracelet; Topaz earrings; Garnet ring that Nancy gave to me; Osmena pearl ring; Osmena pearl earrings; Osmena pearl bracelet; Snowflake garnet pin; Jade earrings; Gold bracelet; and Diamond engagement ring, single stone. To my daughter, DEBORAH STARR MYERS: 2. 3. 4. 5. 6 7. 8. 9. 10. 11. Diamond necklace; Short pearls; Garnet earrings; Garnet bracelet; Sapphire bracelet Pearl earrings; Aquamarine ring; Star sapphire and diamond ring; Charm Bracelet - Jason, Jared etc.; Aquamarine earrings; Grandma Itz's diamond engagement ring; 12. 13. 14. 15. 16. 17 18. 19. 20. 21. 22. 23. 24. Garnet ring; Opera length pearls; Aunt Kate's diamond & sapphire ring; Pearl ring with two pearls; Pearl and diamond earrings Moonstone and amethyst bracelet; Osmena pearl ring in fancy setting; Osmena ring; Daddy's ring; Chinese nail guard; Gold bracclct; Small jade rings with gold; and Diamond engagement ring set. To my grandsons, JASON MYERS and JARED MYERS: Mils:s cats' eye studs and cufflinks Mil's sapphire studs and cuff links; and Mil's Osmcna studs. DATED: ,</ /; t,_ ,4, Maxine W. ltz MaT Investment Group Register of Wills Cumberland County Court House One Courthouse Square Carlisle, PA 17013 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: MAXINE W. ITZ Date of Death: November 30, 2004 Admin No. 21-04-1154 To the Register: I certify that Notice of (beneficial interest) Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on December 29, 2004: "Nancy-I. Simpson 5 Windcrofi Court Carlisle, PA 17013 Jared Myers 556 Charles Avenue Kingston, PA 16014 Deborah S. Myers 556 Charles Avenue Kingston, PA 16014 Sandra Mullins 685 Big Hill Road Gardners, PA 17324 Jason Myers - · 4870 Eisenhower Avenue Apartment 105 Alexandra, VA 22304 Notice has now been given to all persons entitled thereto under Rule 5.6(a). December 29, 2004 Signature DJ 'd C. Gority, V~e Prejt{dent and Trust Officer Manufacturers and Trade~ Trust Company One West High Street Carlisle, PA 17013 (717) 240-4505 Capacity: Personal Representative cc: Ivo Otto, Esq. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MANUFACTURERS & TRADERS TR CO 1 WEST HIGH STREET CARLISLE, PA 17013 ~-_._--- fold ESTATE INFORMATION: SSN: 510-20-6570 FILE NUMBER: 2104-1154 DECEDENT NAME: ITZ MAXINE W DA TE OF PAYMENT: 02/25/2005 POSTMARK DATE: 02/25/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/30/2004 NO. CD 004989 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $47,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: M&T CHECK# 100380078 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS $47,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS REY-l,SOO EX (~"~) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 w .., ~:$(I) OO:~ w"-o ,,00 00:-' ,,-Ill "- <( FILE NUMBER 21 04 INHERITANCE TAX RETURN RESIDENT DECEDENT COUNTY CODE YEAR I- Z W C W (J W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) ITZ, Maxine W. DATE OF DEATH (MM-DD-YEAR) 11/30/2004 SOCIAL SECURITY NUMBER 510-20-6570 DATE OF BIRTH (MM-DD-YEAR) 01/30/1917 1154 NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [!J 1. Original Return o 4. Limited Estate [i] 6. Decedent Died Testate {Attach copy of WilQ o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date ofdealh after 12-12-82) [i] 7. Decedent Maintained a Living Trust (Attach copyofTrusl) o 10. Spousal Poverty Credit Idateofdealh between 12.31.91 and 1-1-95) o 3. Remainder Return (date of death prior 1012-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) {Attach Soh a} I- Z W C Z o "- (I) W 0: 0: o o THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS David C. Gority, V.P. & Trust Officer FIRM NAME (If ApplICable) Manufacturers & Traders Trust Company TELEPHONE NUMBER (717) 240-4505 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (1) (2) (3) (4) (5) 0.00 1,002,800.59 0.00 0.00 188,818.38 4. Mortgages & Notes Receivable (Schedule D) z o ~ ..J :J !:: a. <( (J w a::: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (6) 0.00 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (7) 63,545.88 (8) 66,878.09 5,164.48 (11) (12) (13) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (9) (10) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ I- :J a. :!!: o (J ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0_ (15) 1,173L1:,>?,?_~__ x .O.~ (16) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate x .12 (17) 10,000.00 x .15 (18) (19) 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT r~..) (7":-') C,:,~J ,~71 ,-) (,) G.) o 1,255,164.85 72,042.57 1,183,122.28 0.00 1,183,122.28 52,790.50 1.500.00 54.290.50 REV-'1502 EX+ (6-9B) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH None 0.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV:1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 10 11 12 VALUE AT DATE OF DEATH DESCRIPTION 16000 shares Allied Irish Banks PLC SPON ADR (T U A M a x i neW. It z ) 624,320.00 1,326.00 2 34 shares MetLife, Inc., Common 3 9212.291 shares MTB Intermediate Term Income Fund ( T U A Ma xi neW. It z ) 92,491.40 4 9763.618 shares MTB Limited Duration Bond Fund 93,926.01 (TUA Maxine W. Itzl 5 6042.296 shares MTB Short Term Corporate Bond Fund ( T U A M a x i neW. It z ) 59,456.19 6 9963.843 shares MTB US Gov't Bond Fund (T U A M a x i neW. It z ) 94,556.87 7 1955 shares PIMCO Municipal Income Fund 27,594.52 5,054.40 8 1000 par US Series E Savings Bond dated August 1971 200 par US Series E Savings Bond dated February 1972 200 par US Series E Savings Bond dated May 1972 200 par US Series E Savings Bond dated November 1972 1,009.52 1,009.36 9 1,031.92 1,024.40 200 par US Series E Savings Bond March 1975 TOTAL (Also enter on line 2, Recapitulation) $ 1,002,800.59 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 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 NUMBER DESCRIPTION VALUE AT DATE OF DEATH Principal Cash @ DaD TUA Maxine W. III 22,530.24 2 Income Cash @ DaD TUA Maxine W. III 9,222.96 3 M & T Bank Certificate of Deposit 31003908349698 @ DaD Plus Accrued In!. 35,019.69 4 M & T Bank Certificate of Deposit 31003910425915@ DaD Plus Accrued In!. 5 M & T Bank Checking Account # 461164 @ DaD 50,026.56 15,496.12 28,770.98 15.64 6 Accumulated Income @ DaD TUA Milford F. III 7. MetUfe Policy Dividend - Payable Prior to death 8. Refund - Armed Forces Insurance Policy 9 Household Personal Property as Appraised 1,240.19 7,647.00 18,499.00 350.00 10 Jewelry as Appraised 11 Sterling Silver Flatware as Appraised TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 188,818.38 . REY-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. 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 (IF APPLICABLE) VALUE 1. M & T Bank IRA Account 35004110106629 @ DDD Value 63,545.88 100 63,545.88 Nancy I. Simpson 50% Beneficiary & Deborah S. Myers 50% Beneficiary TOTAL (Also enter on line 7 Recapitulation) $ 63,545.88 (If more space is needed, insert additional sheets of the same size) . REV:1S1' EX+ (12-99) ESTATE OF Maxine W. Itz SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21-04-1154 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. 1. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Hoffman Roth Funeral Home - Funeral Expenses 11,151.84 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Manufacturers & Traders Trust Company 38,500.00 ... Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 1 West High Street City Carlisle Year(s) Commission Paid: 2005 State PA Zip 17013 2. Attorney Fees 12,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 920.00 5. Accountant's Fees 2,500.00 6. Tax Return Preparer's Fees 7. Ibis Appraisal Services - Personal Property Appraisal Zeiglers Storage & Transfer Cumberland Law Journal - Advertising Letters Testamentary The Sentinel- Advertising Letters Testamentary M. Rutland, Goldsmith - Appraisal Antiques on Hanvoer - Appraisal 180.00 456.08 75.00 129.77 890.40 75.00 8 9 10 11 12 66,878.09 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) '. ~E\l-I512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABIlITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cumberland Crossings Retirement Community - Balance due 3 Internal Revenue Service - 2004 Federal Income Tax 988.00 2 Pennsylvania Department of Revenue - 2004 Pa Personal Income Tax 4 Smith, Elliott, Kearns & Company - Preparation 2004 Tax Returns 3,373.00 300.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 5,164.48 REV:1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Maxine W. Itz FILE NUMBER 21-04-1154 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (12)] 1 Jason Myers, 556 Charles Avenue, Kingston, PA 16014 Grandson 25,000.00 2 Jared Myers, 556 Charles Avenue, Kingston, PA 16014 Grandson 25,000.00 3 Sandra Mullins, 685 Big Hill Road, Gardners, PA 17324 Friend 10,000.00 4 Nancy I. Simpson, 5 Windcroft Court, Carlisle, PA 17013 Daughter 45,020.94 (Jewelry, Personal Property & IRA Account) 5 Deborah S. Myers, 556 Charles Avenue, Kingston, PA 16014 Daughter 45,020.94 (Jewelry, Personal Property, & IRA Account) 6 Manufacturers & Traders Trust Company, Trustee FBO Nancy I. Simpson, Deborah S_ Myers, Jason Myers & Jared Myers Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT I, MAXINE W. 1TZ, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for allY such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I bequeath such items of my tangible personal property as are specifically itemized in a list, if any, signed arid dated by me at the end thereof, to the persons thereupon named to receive such items. I direct my Executor to permit my children, NANCY ITZ SIMPSON and DEBORAH STARR MYERS, to select such items as they may wish at the appraised value of such items in my estate for tax purposes. Any of such items not so disposed of shall thereafter be disposed of by my Executor and all proceeds derived therefrom shall form a part of the residue of my estate. <I> 3. I give the sum of Twenty-five Thousand Dollars ($25,000.00) unto each of my grandsons, JASON MYERS and JARED MYERS. 4. I give the sum of Ten Thousand Dollars ($10,000.00) unto my friend, SANDRA MULLINS. 5. I devise and bequeath all the rest, residue and remainder of my estate unto MANUFACTURERS AND TRADERS TRUST CO.rv.1J> ANY, aNew York banking corporation, with offices in Carlisle, Pennsylvania, to be added to and thereafter treated as a part of that certain inter vivos trust created by me and dated October 20, 1993, of which MANUFACTURERS AND TRADERS TRUST CO.rv.1J>ANY (formerly FARMERS TRUST COMPANY) is Trustee, to have and to hold, in trust, for the uses and purposes and subject to 1vJ 1fJ 0 M.W.!. Page 1 of 4 Pages 1 /..J. .. L 0" ~: r ,,'.) ~! the terms and provisions thereof, including any alterations or amendments thereto, or any other inter vivos trust which n;~y be hereafter substituted therefor. 6. I non.rinate, constitute and appoint MANUFACTURERS AND TRADERS TRUST COMPANY, a New York banking corporation with offices in Carlisle, Pennsylvania, as Executor of my estate. 7. I direct that my Executor shall not be required to file a bond to secure the faithful performance of its duties in any jurisdiction. 8. I authorize and empower my Executor and Trustee, in its sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lea~e, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to j oin in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make ., distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary to carry out any of these powers. A majority of all income beneficiaries of the trust or trusts created under this Will may from time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to anyone or more of the beneficiaries hereunder within the meaning ofIntemal Revenue Code g672( c) or successor provisions. When the removed corporate trustee has received written notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee ~ltIJ M.W.I. Page 2 of 4 Pages ..- to. as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part ofs.uch removal and substitution. The removed corporate trustee shall ~ '--e' not be relieved ofliability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries and successor corporate trustee have otherwise accepted an account stated in lieu of a formal accounting. As used in this paragraph, the term "reasonable,cause" includes, but is not limited to: (1) poor investment performance, (2) the removal of all current income beneficiaries from the state in which the cOIporate trustee is licensedto conduct business as a corporate trustee, (3) inattention to the reasonable needs ofth~ beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high turnover of aCC01.mt officers assigned to any trust under this Will. IN WITNESS WHEREOiq have hereunto set my hand and seal thisl sf- . day of . A-pri) ,20o~ . ~/ tv, 1f(SEAL) Maxine W: Itz ~ SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, " as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto our names as witnesses thereto, in the presence ofthe said Testatrix and of each other. 9d/r~tlV<<AJ Page 3 of 4 Pages ;\. ~.. -'~ .' "'-;""~'. .-< ~.~ ~ :.,'~~'-.. '-~"'- ~ .... '--. ...... .-,- COMMONWEALTHOFPENN8YLVANIA ) : 88. COUNTY OF CUMBERLAND ) We, Maxine W. Itz, 2fq-~J. (t21fcr- ,and y;;;~" i,;,,,- 4. D ed"", the Testatrix and the witnesses, respectively, whose names e 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 that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his /her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. -. (#~~tlQ,kJ w, es . ,,-. Subscribed, sworn to and acknowledged be~rme by Maxine W. Itz, the Testatrix, and subscribed ~d sworn to before me by !fe--7zVU'/f l. &1b and 9r,/ (2,~ , the witne"es,~' /srdayof c:i'.fv<<.L . ,.;It;cJ>I; ~J~~ Notary Public NOTARIAL SEAL CORRINE L MYERS. NOTARY PUBLIC CARLISLE BORO. COUNTY OF CUMBERLAND Wf'( COMMISSION EXPIRES MAY 27, 2007 Page 4 of 4 Pages ~. ~,~-)"';, ",,~.~';"e-'-~_" . ^, :.-:~:... ;---~>..-;. .. I give the following personalty to the person (s) named below: To my daughter, NANCY n:z SIMPSON: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Aunt Kate's sapphire and diamond bracelet; Gray pearls; Emerald, ruby and diamond ring; Moonstone brooch; Grandma Itz's wedding ring; Garnet bracelet; Moonstone earrings; Blue sapphire Cabacon ring with diamonds; Gold nugget earrings; Gold nugget bracelet; Cameo; Grandma Wagg's wedding band; ._ .Small blue sapphire ring; Diamond circle pin; Short pearls; Fresh water pearls; Topaz bracelet; Topaz earrings; Garnet ring that Nancy gave to me; Osmena pearl ring; Osmena pearl earrings; Osmena pearl bracelet; Snowflake garnet pin; Jade earrings; Gold bracelet; and Diamond engagement ring, single stone. ~ To my daughter, DEBORAH STARR MYERS: 1. Diamond necklace; 2. Short pearls; 3. Garnet earrings; 4. Garnet bracelet; 5. Sapphire bracelet 6. Pearl earrings; 7. Aquamarine ring; 8. Star sapphire and diamond ring; 9. Charm Bracelet - Jason, Jared etc.; 10. Aquamarine earrings; 11. Grandma Itz' s diamond engagement ring; . '-.--","0'" , .' .,...' .p..>. - ~'. ~a<>"",......"..:;.,....,...?".,,"~,,", ""-"'~' ,.~_...''''_,~ ..,..,., 12. Garnet ring; 13. Opera length pearls; 14. Aunt Kate's diamond & sapphire ring; 15. Pearl ring with two pearls; 16. Pearl and diamond earrings 17. Moonstone and amethyst bracelet; 18. Osmena pearl ring in fancy setting; 19. Osmena ring; 20. Daddy's ring; 21. Chinese nail guard; 22. Gold bracelet; 23. Small jade rings with gold; and 24. Diamond engagement ring set. To my grandsons, JASON MYERS and JARED MYERS: DATED: 1. Mils's cats' eye studs and cufflinks 2. Mil's sapphire studs ffiId cufflinks; and 3. Mil's Osmena studs. HI,J04 ~ W/~ r ~ ..-.,..,.","",..~~-~ -"',"'.....;,... .. AGREEMENT OF TRUST AGREEMENT OF TRUST made and entered into this 2.a.-~day of ~ , 19~~ by and between MAXINE W. ITZ of the Borough of Carlisle, Cumberland County, Pennsylvania (hereinafter referred to as "Settlor"), and FARMERS TRUST COMPANY of Carlisle, Pennsylvania (hereinafter referred to as "Trustee"). Intending to be legally bound hereby, the parties hereto do hereby agree as follows: ARTICLE I Settlor hereby transfers to Trustee, in trust, for the purposes hereinafter set forth, the property as set forth in Schedule "A" attached hereto and made part hereof and such other property as from time to time transferred by Settlor to Trustee. ARTICLE IT The Trustee shall collect the income from the Trust Estate and shall pay all proper charges and expenses. The net income of the Trust Estate after payment of all such charges and expenses shall be held, administered and invested by the Trustee, to be distributed, together with the net income and such accumulated income and corpus, as provided in Schedule "B" hereto and made part hereof. Upon the death of Settlor, the corpus and accrued income, if any, shall be distributed as further provided in Schedule "B" , attached her~to signed and dated and as from time to time revised and made part hereof. All dividends payable in shares of stock in the corporations declaring the dividends shall be treated as principal without regard to the number of shares payable. ARTICLE ill During the lifetime of Settlor, this Trust may be revoked by the said Settlor by giving five (5) days written notice to the Trustee hereunder, and in such case, all property whether principal or accrued income or any combination of the foregoing being held in the Trust shall be distributed to Settlor. Further, during the lifetime of Settlor, this Trust may be altered or amended by amendment of this Trust Agreement signed by both Settlor and Trustee. ARTICLE IV No part of the income or principal of the property held under this Trust or trusts subsequently created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual . receipt thereof. The Trustee shall pay over the net income and the principal of the parties herein designated, as their interests may appear, without regard to any attempted anticipation, pledging or assignment by any beneficiary of these trusts, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE V In addition to the powers conferred by case law, by statute, and by other provisions hereof, the Trustee and successor Trustees, shall have the following discretionary powers applicable to all property held which powers shall be effective without order of any court and shall exist until fmal distribution: (a) To retain any property of any nature received for whatever period the Trustee shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as the Trustee shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of the Trust; (e) To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; (f) To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; (g) To pay from the corpus of the Trust, or the income therefrom, all debts, claims, taxes or similar charges; (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the . property distributed, and the Trustee, in his absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of the Trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which Settlor is a part at the time of his death; (1) To compromise claims; (m) To continue for whatever period of time as the Trustee shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as Settlor could have acted while living; (n) To do all other acts in the judgment of the Trustee necessary or desirable for the proper management, investment and distribution of Settlor's Estate. ARTICLE VI This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, Settlor and Trustee have hereunto set their hands and seals the day and year aforesaid. Wi~~ Attest: +,~ SETTLOR:e(/') OJ ' ~~";L ~~~ MeW. Itz FARMERS TRUST COMPANY, TR~ (~h / (SEAL) , CO:M:MONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On this, the cJrJ'hL day of ~i.. , 1m before me, the undersigned officer, personally appeared MAXINE W. ITZ, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ~ X;; IJ.I" ~. /, I, ~w No Public If Notarial Seal Kimberly E. Wiser, NotarY Pt.DIIc , Carlisle Boro, cumberland CountY My Commission Expires Dec. 23, 1995 CO:M:MONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On this, the ,dtJ~ day of !t~. , lcff3, before me, the undersigned officer, personally appeared /)~i/ / j) (! boP. (-r'r' , who acknowledged that he is the II leI: PRI::511) lENT /J1f.6 -rI?Gisr OFrf{..'~,e of FARMERS TRUST COMPANY, and that he as such officer being authorized so to do, executed the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal the day and year aforesaid. ~~1&' &/.du,~-'I N Publi... . Notarial Seal Kimberly E. Wiser, NotarY Pubflc Carlisle Boro, cumberland cou~S My Commission Expires 0eC. 23, 1 . SCHEDULE "B" 1. During the lifetime of Settlor, the net income of the Trust, if any, shall be paid to or for the benefit of Settlor in at least quarterly installments, and the principal of the Trust, if any, or any portion of the principal, shall be paid as Settlor, or someone acting legally on Settlor's behalf, may demand. Even though Settlor is not adjudicated incompetent, if Settlor is under a legal disability or because of mental or physical disability is, in the opinion of the Trustee hereunder, unable to make reasoned demands for amounts from the principal, the Trustee hereunder shall pay for Settlor's benefit such amount from the principal as may be necessary to maintain for Settlor a standard of living approximately equal to that maintained by Settlor during Settlor's lifetime, and to meet Settlor's expense arising from ill health or invalidism. 2. Upon the death of Settlor, the principal and undistributed income, if any, shall be distributed as follows: (a) If Settlor's spouse survives Settlor by thirty (30) days, the Trustee shall divide the Trust (including any assets received under Settlor's Will) into two portions known as the "Marital Fund" and the "Credit Trust". (1) The Marital Fund, which shall not be reduced by any taxes by reason of Settlor's death, shall be that fractional proportion of Settlor's estate determined as follows: the numerator of such fractional proportion shall be the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal Estate Tax being paid as a result of Settlor's death, after allowing for the unified credit against Federal Estate Tax and all available credits and deductions claimed. The numerator shall be reduced by the value of any property which passes to Settlor's spouse which qualifies for the marital deduction and shall further be reduced by that amount, if any, which, when added to the Settlor's taxable estate, will result in Federal Estate Tax no larger than the credit for State Death Taxes allowed in Settlor's estate without increasing any State Death Taxes payable as a result of Settlor's death. The denominator of this fraction shall be the value of the entirety of Settlor's estate. Values assigned to the property for the purposes of tis computation shall be those values :fmally detennined for Federal Estate Tax purposes. (2) The Marital Fund shall be distributed outright to Settlor's spouse, as soon as practicable after Settlor's death. (3) The Credit Trust shall be held and managed by the Trustee in accordance with Item 2(b) of this Schedule. (4) The Trustee shall have the power to distribute assets in cash or in kind to the Marital Fund or to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to income tax basis of such property. In making these allocations, the Trustee shall use the value of the assets as of the date or dates of distribution so that each distribution shares proportionally in the appreciation or depreciation of assets between the date of Settlor's death and the date of or dates for distribution. No allocation of assets shall be made to the Marital Fund which are not qualified for the marital deduction. To the extent that other assets would qualify for the marital deduction are available, there shall not be allocated to the Marital Fund any assets with respect to which an estate tax credit for taxes paid is allowable or United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal Estate Tax. In computing the marital deduction, all generation skipping transfer orders for which Settlor is the "deemed transferor" shall be disregarded. (b) The Trustee shall hold the assets received into the Credit Trust for the following purposes: (1) To pay the net income, at least quarterly, to Settlor's spouse, for life. In addition, the Trustee may invade the principal of the Trust to provide for the proper and adequate support of Settlor's spouse. (2) The Trustee shall pay to Settlor's spouse, annually, such sum from the principal of the Trust as Settlor's spouse may request in writing, provided, however, that said sum may not exceed the greater of $5,000.00 or 5 % of the aggregate value at the time of said request of the principal of the Credit Trust. (3) Upon the death of Settlor's spouse, the principal and accrued income of the trust, if any, shall be divided into equal shares with each share continuing to be held . in trust by the Trustee herein named. One such share shall be held for the benefit of NANCY ITZ SIMPSON for her lifetime and the other such share shall be held for the benefit of DEBORAH STARR MYERS, for her lifetime, the said beneficiaries being the children of Settlor. The net income of each such trust shall be distributed to the beneficiary thereof in quarterly installments. Further, the Trustee shall have the discretion to invade the principal of each such trust for the health, education, maintenance and support of such beneficiary. (4) Upon the death of NANCY ITZ SIMPSON, the principal and accrued income, if any, remaining in her trust shall be added to the trust for the benefit of DEBORAH STARR MYERS if she shall survive. If the said DEBORAH STARR MYERS shall not have survived the said NANCY ITZ SIMPSON, such share shall be distributed to the issue of DEBORAH STARR MYERS, per stirpes. Upon the death of the said DEBORAH STARR MYERS, the principal and accrued income, if any, of the trust for her benefit shall be distributed to her issue, per stirpes. Schedule B executed this 7-~-b.-- day of ~ ' 19\.3. Wi~ ~tz S1</.3f Settlor , \. Revocable Trust Agreement (Individual) Manufacturers and Traders Trust Company m! M&r Investment Group Manufacturers and Traders Trust Company is not representing or advising, directly or indirectly, that this agreement or the trust created hereunder is suitable or appropriate for your particular situation. You should consult with your legal advisor regarding the suitability of the Trust and this agreement for your particular situation. REVOCABLE TRUST AGREEMENT FOR Maxine W. Hz ON THIS DATE, November 30 , 2001 ,I, Maxine W. Itz of 91 Ege Drive ,Carlisle. PA Bank), the Trustee, hereby enter into the following agreement. , and Manufacturers and Traders Trust Company (M&T CREATION OF TRUST WHEREAS, I wish to create a revocable trust primarily for the purpose of being relieved of investment responsibility and to provide for myself or any person dependent on me if for any reason I am unable to direct in writing the disposition of income and principal of the Trust. NOW, THEREFORE, in consideration of the Trustee's willingness to serve under this agreement, I transfer and assign to the Trustee, in trust, the property described in Article IX. This property, together with all other additional property hereinafter received by the Trustee, shall be held, managed, invested and distributed in accordance with the following terms and conditions: ARTICLE I DISTRIBUTIONS During the term of the Trust, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income therefrom and shall distribute the net income and so much of the principal as I may, from time to time, request for whatever purpose or purposes I may designate. Any undistributed income may be added to principal for reinvestment by the Trustee. If, for any reason, I am unable to direct in writing how to dispose of the income and principal of the Trust, I authorize and direct the Trustee to apply such of the income and principal for my benefit or for the benefit of any person dependent upon me as the Trustee deems appropriate in its sole discretion and to continue my pattern of making gifts to individuals and organizations. I reserve the right to appoint any part or all of the principal of the trust to anyone or more persons (including myself) by delivering to the trustee a written instrument executed and acknowledged solely be me or by my duly authorized attorney-in-fact. The Trustee shall not be liable for the good faith exercise of its discretion in its determination that I am incapable of managing my affairs. Any payments made to me or on my behalf which are made in good faith shall be deemed proper and the Trustee shall have no duty to inquire as to the application of any such payments by the recipient. Upon my death, the Trustee shall distribute the principal, together with any undistributed income, to or in trust for such one or more persons or organizations as I may appoint by Will specifically exercising this power of appointment or, to the extent I do not exercise this power, to my personal representative of my estate, and this Trust shall terminate. The receipt of the trust property held under this agreement by such person, organization, or personal representative, shall release the Trustee from any further responsibilities with respect to such property. This Agreement does not serve as a substitute for a Last Will and Testament. 2 l' '- TRUSTEE'S AUTHORITY AND INVESTMENT OF TRUST PROPERTY ADDITIONS TO TRUST ASSETS - ARTICLE II In addition to the powers conferred by law, the Trustee shall have the following powers, to be exercised in its absolute discretion without the order or ratification of any Court: to retain all assets received in kind as investments, without any duty of diversification, or to sell the same upon such terms as it shall deem advisable; to invest in all forms of property without regard to statutory limitations, including in one or more of the collective investment funds maintained by the Trustee or any affiliate, or such other assets as are acceptable to the Trustee; to hold shares in any registered investment company which may by advised by the Trustee or any affiliate and from which the Trustee or any affiliate may receive compensation as advisor, sponsor, manager, custodian, transfer agent, registrar, distributor, or service provider; to exchange or lease for any period of time any real or personal property and to give options for sales, exchanges and leases; to exercise all rights of security holders including the right to vote personally or by general or limited proxy, any shares of stock; to register any securities in the Trustee's name or in the name of a nominee; to pay, compromise, settle or release any claim or controversy without court approval; to borrow money from any source, including M&T Bank and to pledge any real or personal property pursuant thereto; to delegate discretionary powers as permitted by applicable law; to employ agents, brokers, attorneys and accountants and to treat their compensation as an administration expense; and to make distribution in cash or in kind at current values, in undivided interests or non-pro rata shares, and without regard to income tax basis. By way of illustration and not limitation, the Trustee may invest in interest-bearing accounts or in certificates of deposit issued by the banking department of the Trustee, or in securities underwritten by syndicates of which the Trustee is a member, but not if purchased from said Trustee; and may execute purchases and sales through an affiliated discount brokerage service, paying its regular charges as part of the trust administration expenses, so long as it provides services of comparable quality and price as are available from alternative brokerage service firms. The term "affiliate" shall include a subsidiary of the Trustee or any affiliate of a subsidiary . The Trustee is not authorized to disclose, pursuant to SEC Rule l4b-l(c), my name, address, or security position(s) of current and/or future security holdings that the Trust may own from time to time. The Trustee shall not be liable to me or any beneficiary of this trust for any loss that may result from retaining or making investments pursuant to my directions. Any action or distribution made by the Trustee at my direction or with my consent shall be considered proper and authorized by this instrument, notwithstanding any provision of this instrument or rule of law to the contrary and the Trustee shall not be liable to me or any beneficiary of the trust on account of any such action or distribution. During my life I shall represent the interest of all beneficiaries of the trust, present and future, contingent or vested, in any action regarding the trust and my action shall be binding on all such beneficiaries. ARTICLE III It is understood that at any time I may add cash or other property to the Trust created hereunder, provided the same is acceptable to the Trustee, which cash or property shall become subject to the terms and conditions of this agreement. In addition, any other person may add cash or other property to the Trust created hereunder, provided the same is acceptable to the Trustee. In the event of any addition to the Trust hereunder, the Trustee shall have no responsibility for filing any gift tax returns with respect thereto, unless otherwise agreed to in writing by the Trustee. 3 REVOCATION AND AMENDMENT RESIGNATION COMPENSATION CHOICE OF LAW MERGER OF TRUSTEE ARTICLE IV I expressly reserve the right at any time and from time to time to revoke, alter or amend this agreement by written notice delivered to the Trustee, provided that the duties, powers, compensation or liability of the Trustee shall not be changed without its written consent. Upon receipt of my revocation notice hereunder, the Trustee shall, within ninety (90) days thereafter, deliver all property held hereunder to me or as I may direct in writing. The Trustee shall be relieved of all liability for acting in accordance with any such directions. I shall be considered as "incapacitated" or "incapable of managing my affairs", for purposes of this trust when the Trustee receives written certification from two physicians, one of whom shall be my regular attending physician, that I have become unable to act rationally and prudently in my financial best interest, regardless of whether there has been any adjudication of incapacity, mental illness, or need for a committee, conservator, guardian or similar representative. A recovery from incapability for purposes of this trust shall be upon the receipt by the Trustee of written certification from two physicians, one of whom shall be my regular attending physician, that I am no longer incapacitated and am again able to manage my own financial affairs. The Trustee shall not have any duty to monitor the health of me or to institute any inquiry into the possible incapacity of me. However, should any such inquiry be reasonably instituted, the expenses of the inquiry shall be paid from the trust estate. The Trustee shall not be liable to anyone for relying in good faith on the aforementioned physicians' certifications. A physician shall not be liable to anyone for certifying (of failing to certify) in good faith that I am or am not incapacitated for purposes of this instrument, and such physicians shall be indemnified and held harmless from any loss occasioned by such certification or non-certification made in good faith. ARTICLE V The Trustee may resign at any time without stating cause by delivering thirty (30) days written notice of such resignation to me. In resigning hereunder, the Trustee shall deliver, within ninety (90) days of the effective date of its resignation notice, all property held under this agreement to me or as I may direct in writing. ARTICLE VI The Trustee shall be entitled to deduct as compensation for its services hereunder a fee which shall be in accordance with its schedule of charges in effect at the time such services are performed, and which shall be payable at such time and in such manner as the Trustee may from time to time establish. For any special or extraordinary services, the Trustee shall be entitled to additional reasonable compensation for such services. ARTICLE VII This agreement and the Trust hereby created shall be construed and governed by the laws of Pennsylvania without regard to its conflict of laws provisions. ARTICLE VIII Any corporation resulting from any merger, conversion, reorganization or consolidation to which the Trustee may be a party, or any corporation otherwise succeeding generally to all or the greater part of the assets or business of the Trustee, shall be the successor to it as Trustee hereunder without the execution or filing of any paper and without any further action on the part of any party. 4 f '. ARTICLE IX PROPERTY SCHEDULE The Trustee acknowledges receipt of the property listed below and accepts such property upon the terms and conditions herein set forth. o The property schedule is attached. ARTICLE X CONSULTATION WITH ATTORNEY I understand that this agreement with the Trustee does not serve as a substitute for a Last Will and Testament and that I am hereby advised and encouraged to discuss the terms of this agreement and its relation to my estate plan with an attorney of my choice. ARTICLE XI ENTIRE AGREEMENT This agreement constitutes the entire agreement between the Trustee and me and supersedes all prior or contemporaneous discussions, understandings or agreements between us. IN WITNESS WHEREOF, this agreement has been executed, as of the day and year first written above, by me and on behalf of the Trustee by its duly authorized officer. Trustee: MANUFACTURERS AND TRADERS TRUST COMPANY iJuM~ Autliorized Officer / 9JJ~ }1/1 ~- v Grantor Signature NOV 3 0 20;11 '''''''1 NOIf 3 0 Luu, Date Date 5 ----- Commonwealth of Pennsylvania COUNTY OF Cumberland ) :SS. ) On the 30th day of November , in the year 20~, before me, the undersigned, a notary public in and for said Maxine W. Itz , personally appeared Maxine W. Ttz , personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that she executed the same in hpr capacity, and that by her signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument. Commonwealth of Pennsylvania ) : SS. ) Nfgtft~ /..--:-- Notarial Seal '"~ Kathy J. Lear, Notflry Public I!::Y~0~~;)~~';S~;_~~':~'~~~;,~. ~~,~~()4 \i!,:)i',y~: '~;.,,-,.-,/!,In>,~' >'/"~;~;~;:' COUNTY OF Cumberland On this 30th day of November , 20 01 , before me personally appeared David C. Gori ty , to me personally known, who, being by me duly sworn, did depose and say that deponent resides at Carlisle. PA in the Commonwealth of Pennsylvania , Cumberland County, ; that deponent is Vice President & Trust Officer of MANUFACTURERS AND TRADERS TRUST COMPANY, the corporation described in and which executed the foregoing instrument; that deponent knows the seal of said corporation, that it was so affixed by order of the Board of Directors of such corporation; and that deponent signed such instrument by like order. ~~~OM Notary Publ I -- Notarial Seal I Kathy J. Lear, Notary Public J Carlisle Boro, Cumberland County I My ~~mmi:::.~::,:~~~ JUI~.:~~.:~04 Memo::::, 1-'~:r"jl.;:.~./!.'jdr:;b ,,';,:~~>:~i!; ,~! ND!?~!83 6 APPRAISAL REPORT OF PERSONAL PROPERTY OF Maxine W. Hz. deceased date of death (d.o.d.) November 30,2004 for: David Gority, executor Manufacturers Traders & Trust Company One West High St. Carlisle, PA 17013 AS OF: d.o.d. November 30, 2004 Reported on December 20, 2004 BY: IBIS APPRAISAL SERVICES 14.5N Hanover St. P'Q Box g4 Carlisle, PA 17013 (717) P4J-:J474 leU: !2.58-{}.5f9 Ibisas@earthliDlc.net - " . TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Category: Bronze & Other Sculptures Category: Furniture Category: Glass Category: Jewelry & Gemstones Category: Lamps & Lighting Category: Miscellaneous Category: Oriental Category: Paintings & Prints Category: Pottery & Porcelain Category: Textiles Totals by Category Appraisal Summary (Copy) References Statement of Qualifications Assumptions and Limiting Conditions 2 3 4 5 6 6 6 10 11 11 12 12 14 16 16 17 18 19 20 21 2 " APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Maxine W. Itz, deceased, Cumberland Crossings Carlisle, P A 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. November 30,2004 & reported on December 20, 2004. The date of inspection was December 16, 2004. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. IBIS APPRAISAL SER VICES 3 , APPRAISAL SUMMARY It is in my opinion, that as of d.o.d. November 30, 2004, the Fair Market Value of the personal property of Maxine W. Itz, deceased: (Seven Thousand Six Hundred Forty Seven Dollars and Zero Cents) ($7,647.00) IBIS APPRAISAL SER VICES .A.P.P. The report must he read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report. 4 Photograph and 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 ofthe 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 ".1PG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. . Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). . NOTE . Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. . The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc 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. 5 Personal Property Listing : Bronze & Other Seul tures Candleholder. Vintage brass candleholder. 23~ tall. Corresponding Digital Photograph File: r0303235.jpg 2 3 Category: Furniture 4 5 $20.00 SculDture. Bronze female head sculpture. Burma. Corresponding Digital Photograph Files: r0303251 & r0303252.jpg $150.00 Vase. Vintage bronze vase. 12 y,~ tall, l4~ diameter. Corresponding Digital Photograph File: r0303262.jpg $30.00 Total Bronze & Other Senl tores $200.00 Bedroom Suite. Three piece mid twentieth century bedroom suite. Two chests (six drawer and nine drawer) and one uightstand. Maker: John Widdicomb. Corresponding Digital Photograph Files: r0303187 &r0303188.jpg $1,000.00 Mirror. Gold leaf mid twentieth century mirror with Grecian motif. Corresponding Digital Photograph File: r0303191.jpg $45.00 6 f 6 7 8 9 10 11 12 Chair. VIntage blue plush wingback chair. Corresponding Digital Photograph File: r0303199jpg Stool. Twentieth century homemade wood stool. Corresponding Digital Photograph File: r0303196jpg Table. Very small twentieth century homemade table/stool. Corresponding Digital Photograph File: r0303198jpg Mirror. Contemporary white plastic mirror. Corresponding Digital Photograph File: r0303201.jpg Secretarv. Twentieth century secretuy. Two door over slant top desk over three drawers. Corresponding Digital Photograph File: r0303210.jpg Chair. Vintage oak cane bottom chair. Corresponding Digital Photograph File: r0303211.jpg Plant Stand. Vmtage brass plant stand 19" tall, 11" wide and deep. Corresponding Digital Photograph File: r0303213jpg $45.00 $35.00 $35.00 $5.00 $325.00 $40.00 $30.00 7 16 17 18 19 13 14 15 Stools. 'I'bIre Oriental wicker stools. Corresponding Digital Photograph File: r0303214.jpg Chair. Victorian mahogany chair with velvet fabric. Corresponding Digital Photograph File: r0303215.jpg Chest Twentieth century mahogany chest. Six drawer. Maker: Drexel. Corresponding Digital Photograph File: r0303215.jpg Mirror. VinJage deep set mirror. 17 y," x 14 y,". Corresponding Digital Photograph File: r0303216.jpg Chair. Contemporary pink plush reclining chair. Corresponding Digital Photograph File: r030322o.jpg Chair. Victorian chair with gold tapestry fabric. Corresponding Digital Photograph File: r0303221.jpg Television. Color RCA Colortrac television 25". Corresponding Digital Photograph File: r0303226.jpg $30.00 $50.00 $700.00 $50.00 $30.00 $85.00 $35.00 8 20 21 22 23 24 25 Stool. Vintage needlepoint stool. Corresponding Digital Photograph File: r0303231jpg Chair. Vintage black fabric wingback chair. Corresponding Digital Photograph File: r0303230.jpg Mirror. Victorian Eastlake mirror. 57" tall, 24" wide. Corresponding Digital Photograph Files: r0303232 & r0303233jpg Candelabra. Contempor:uy wall hanging candelabra. Corresponding Digital Photograph File: r0303244jpg Sofa. Twentieth century rounded sofa. Corresponding Digital Photograph File: r0303245.jpg Tables. Set of four graduated nesting tables. Corresponding Digital Photograph File: r0303250.jpg $30.00 $40.00 $275.00 $20.00 $125.00 $100.00 9 26 27 28 Cate 29 30 31 Disolav Case. Contemporary wood and glass display case. 22" tall, 18" wide, 14" deep. Corresponding Digital Photograph File: r0303253.jpg $95.00 Chest. Twentieth century four drawer chest. Maker: Heritage Henredon. Corresponding Digital Photograph Hie: r0303259.jpg $600.00 Mirror. Vintage wood gesso mirror. Corresponding Digital Photograph File: r0303263jpg $125.00 Total Furniture $3,950.00 PaoerweillhK Collection of glass paperweights including Selkirk, Joe St. Clair, E&R, millefiori. Corresponding Digital Photograph File: r0303254jpg $300.00 Centerpiece. Glass and metal animal figural centerpiece. 20" tall. Corresponding Digital Photograph File: r0303258jpg $85.00 Vase. Contemporary black glass flower vase. 16" tall. Corresponding Digital Photograph File: r0303260.jpg $15.00 Total Glass $400.00 10 " & Gemstones Costume Jewelrv. Collection of twentieth century costume jewelry. $8.00 Corresponding Digital Photograph File: r0303195.jpg 34 35 36 37 Total Jewel & Gemstones Lamps. Two twentieth century brass lamps. 29 W'. Corresponding Digital Photograph File: r0303197jpg Floor L:omn. Twentieth century floor lamp. Corresponding Digital Photograph File: r0303214jpg LamP. Twentieth century gold lamp. 37" tall. Corresponding Digital Photograph File: r0303224jpg Lamp. Tall twentieth century lamp. 56" tall. Corresponding Digital Photograph File: r0303241.jpg $8.00 $60.00 $64.00 $20.00 $20.00 $35.00 11 38 ldmm. Vintage glass crystal lamp. 33" tall. Corresponding Digital Photograph File: r0303249jpg : Miscellaneous Knick-Knacks. Collection of miscellaneous knick-knack of porcelain, ceramic, glass, metal and cloth. Corresponding Digital Photograph File: r0303189jpg 40 Category: Oriental 41 42 43 44 45 I,,;,", I 'I~!- Inkwells. Vintage ceramic and glass inkwell collection. Corresponding Digital Photograph File: r0303207jpg Total Miscellaneous Painrin..- Japanese watercolor scroll. 18" x 48". Corresponding Digital Photograph Files: r0303193 & r0303 194.jpg Woodenware. Gold painted and black woodenware containers and cups. Burmese. Corresponding Digital Photograph Files: r0303208 & r0303239jpg ~. Three jade pieces including two coins and one letter opener. 2" _3n. Corresponding Digital Photograph File: r0303209.jpg VaseIPillow. Chinese porcelain bird motif pillow/vase. 12" tall, 5 '!." wide, 3 Yo" deep. Corresponding Digital Photograph File: r0303217.jpg $50.00 $249.00 $30.00 $45.00 $75.00 $75.00 $300.00 $95.00 $90.00 $40.00 12 " 46 47 48 49 50 51 Figurine. High gloss Oriental boat figurine with several people. Hirado-like 11 'h" tall, 11 'Ii' wide, 5" deep. Corresponding Digital Photograph Files: r0303218 & r0303219.jpg Vase. Contemporary ceramic crackle glaze vase. 12 y," tall. Corresponding Digital Photograph File: r0303223jpg Soanstone. Four vintage carved Oriental soapstone figurines. 10" - 14". Corresponding Digital Photograph File: r0303225jpg Painting. Japanese watercolor scroll. 16" x 58". Corresponding Digital Photograph Files: r0303227 & r0303228.jpg Barrel. Wooden rice barrel. 17" tall, 14" diameter. Corresponding Digital Photograph File: r0303229.jpg Charger. Ceramic blue and white charger. 18 y.," diameter. Corresponding Digital Photograph Files: r0303237 & r0303242.jpg $400.00 $35.00 $220.00 $75.00 $70.00 $75.00 13 52 Container. Ceramic blue and white egg container. Corresponding Digital Photograph File: r0303238jpg $30.00 53 SculDtures. Three figural wood sculptures 28" tall. Corresponding Digital Photograph "File: r0303240jpg $60.00 54 Chest. Vmtage Oriental carved chest. 21" tall, 40" wide, 20 '12" deep. Corresponding Digital Photograph Files: r0303246 & r0303247jpg $225.00 55 Fieurine. High gloss Kwan Yin figurine. Missing removable hand. 14" tall. Corresponding Digital Photograph File: r0303248.jpg $35.00 Total Oriental $1,825.00 $40.00 57 $45.00 14 " 58 59 60 61 62 63 64 $40.00 Print. Vintage framed and matted print in deep set frame. Yellow Bellied Woodpecker, John James Audubon. 17" x 15 W'. Corresponding Digital Photograph File: r0303212.jpg $50.00 Print. Vintage framed and matted print in deep set frame. Orchid. 15 Yo" x 13 Yo". Corresponding Digital Photograph File: r0303222.jpg $55.00 Print. Vintage frnmed and matted print in deep set frame. Children's Warbler, John James Audubon. 17 Yo" x 15 W'. Corresponding Digital Photograph File: r0303236.jpg $50.00 Prints. Two vintage framed and matted prints in deep set frames. Cahier de Bouquets: Anemones Jonquilles & Anemones simple, Volubilis. 15 Yo" x 12". Corresponding Digital Photograph File: r0303255.jpg $100.00 $80.00 h File: r0303256. . Prints. Two vintage framed and matted prints in deep set frames. Musee des Familles. 14" x 12 ';4". Corresponding Digital Photograph File: r0303257.jpg $80.00 Paintinl!.. Painting on fabric, framed and matted. Floral motif. 26 Yo" x 26 Yo". Corresponding Digital Photograph File: r0303261.jpg 15 Total Paintin~ & Prints I $540.00 I $30.00 h File: r0303203. . $40.00 Figurines. Two bisque vintage Japan Kewpies. 4" tall. Corresponding Digital Photograph File: r0303204.jpg 66 $150.00 Hummels. Three Hummel figurines. Just Resting Miniature and two others. Corresponding Digital Photograph File: r0303205.jpg 67 $95.00 Lladro. Lladro figurine of girl gathering flowers. 8 'I." tall. Corresponding Digital Photograph File: r0303206.jpg 68 Total Potte & Porcelain $315.00 Cate 69 $40.00 Needleooint. Twentieth century needlepoint bell pull. 7" x 44". Corresponding Digital Photograph File: r0303202.jpg $45.00 Needleooint. Twentieth century needlepoint bell pull. 66" x 7 'I.". Corresponding Digital Photograph File: r0303234jpg 70 $85.00 Total Textiles 16 , . T 1 b C ota s )y ate gory Bronze & Other Sculptures $200.00 Furniture $3,950.00 Glass $400.00 Jewelry & Gemstones $8.00 Lamps & Lighting $249.00 Miscellaneous $75.00 Oriental 1,825.00 Paintings & Prints $540.00 Pottery & Porcelain $315.00 Textiles $85.00 Total $7,647.00 ]7 . APPRAISAL SUMMARY (COPY) It is in my opinion, that as of d.o.d. November 30,2004, the Fair Market Value of the personal property of Maxine W. Itz, deceased: (Seven Thousand Six Hundred Forty Seven Dollars and Zero Cents) ($7,647.00) The report must be read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report. 18 .. . Appraisal References Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050 Conestoga Auction Company, Inc. 768 Graystone Rd. Manheim, P A 17545 DeHart's Auction Services & Used Furniture. 1554 Holly Pike Carlisle, PA 17013 eBay. http://www.ebay.com Gottshall. Jr.. Roy Auctions. 113 Forge Rd. Boiling Springs, P A 17007 Hershey, Dan Auctioneering Service. 3 Brown Rd. Shippensburg, P A 17257 Lawrence, L. 1997. Hirado: Prince of Porcelains. Encyclopedia of Japanese Art Series. Art Media Resources, Illinois. F. Loney, C.A.P.P.. L.P.I. 2004. Personal Communication Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, P A 17201 Rowe's Auction Service. 2505 Ritner Hwy. Carlisle, P A 17013 Schiffer, N. 1999. Japanese Porcelain 1800-1950. Schiffer Publishing, Pennsylvania. York Town Auction. Inc. 1625 Haviland Rd. York, PA 17404 19 , . . Statement of Qualifications Alyssa L. Loney, C.A.P.P. Professional Designations and Certifications C.A.P.P. - Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments .. State Historical and Underwater Archaeologist for the State of Louisiana. .. Attended the Conservation ofIndian 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 Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. Medieval Archaeology, 1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 200 I, Kutztown University of Pennsylvania, Small Business Development Center. M.A. c.A.P.P. A.R.P .A. S.B.D.C. Presently Director and Founder ofIbis Appraisal Services. Member ofInstitute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 20 . , . . Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part ofthis report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. 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. .A.~-- 21 ------ .~ ~~ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 1. One vermeil bracelet containing thirtysix 6x8mm oval rose cut dark red garnets and nine 4.5mm round rose cut dark red garnets. Each round stone is set in the center of a group of four ovals. The stones are prong set with two small links between each group. Value $175.00 2. One 6 pointed star shaped yellow gold plate on brass pin. The pin holds 25 faceted dark red glass stones. Twelve stones measure 2.5mm round and thirteen measure 4.0mm round. Value $15.00 3. One pair vermeil circular cluster style earrings with screw backs. Each is 7/8" in diameter and contains 29 dark red rose cut round garnets set in prongs, except for the 6.0mm center stone which is bezel set. Eight stones are 5.5mm, eight are 2.0mm, and twelve are 2.1 mm. in diameter. Value $125.00 4. One vermeil circular cluster style pendant containing 38 dark red rose cut garnets. One 6.0mm round stone hangs from the bail in a bezel. The center stone is 6.5mm round and bezel set and surrounded by eight 5x7mm oval stones, eight 2.5mm round stones, and twenty 3.3mm round stones, all prong set. The pin is 1 1/]6" in diameter. Value $75.00 5. One 18k yellow gold ring containing seven 6x8mm oval dark red garnets. The stones are set in a cluster in 4 prong basket heads on a three way split shank. Value $135.00 I ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 6. One silver ring stamped 935 containing one 6x11mm oval faceted dark red garnet set in a bezel. It is surrounded by fourteen 3.0mm round dark red rose cut garnets set in prongs. Value $20.00 7. One 14k yellow bracelet containing five 7mm round moonstone cabochons, and five 6x8mm oval faceted light purple amethysts. The stones are set in bezels and separated by flat links attached to round wires on each bezel. Value $175.00 8. One pair vermeil ear clips with flower design at the top and two dangles. Each contains ten oval moonstone cabochons measuring from 6.5x8.5mm to 8xlOmm. Each earring has one 6.0mm round moonstone in the center of the flower part. All stones are set in 4 prongs. Value $150.00 9. One 14k yellow "Princess" style ring. The ring contains one 4.5mm round full cut diamond, approximate weight is 0.34 cts. eight 2.2mm round diamonds with a total weight of0.32cts. and ten 2.6mm round diamonds with a total weight of 0.55 cts. total diamond weight for all nineteen diamonds is approximately 1.21 cts. The ring also contains eight 4.3x7mm cabochon pear shaped colored stones. One blue sapphire, one moonstone, one red gamet, one possibly pink sapphire, one possibly emerald, one possibly citrine, one possibly amethyst, and one possibly tigers eye quartz. All stones are bezel set. Value $800.00 10. Two loose moonstone cabochons. Each is approximately 12mm off round x 9mm deep. Value $30.00 , I ~\ M. RUTLAND GOLDSMITH . JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 11. One pair of 14k white gold ear clips containing 9 emerald cut aquamarines in each. Each has a 12.5 x7.5mm agua at the top and 2 dangles holding 8 aquas below. They measure 5x6.5, 6x7, 6.5xI2.5, 7.lxlO.5, 5x6.4, 6.1x6.8, 6.8x7.8, 7.2x8.5. All are set in 4 prong baskets. Value $2,100.00 12. One 14k white gold 4 prong basket ring containing one rectangular modified step cut Aquamarine that measures 22mmx20xI4deep. The mounting has geometric piercings on the head and scroll designs on each side ofthe upper shank. Value $3,200.00 13. One 14k yellow gold ring containing one emerald cut smokey quartz that measures 26mmx24xl6deep. The mOWlting is a 4 prong basket with a pierced and engraved scroll design on the basket and upper shank. Value $375.00 14. One 14k yellow gold ring containing one emerald cut citrine that measures 27mmx22x17 deep. The mounting is a 4 prong basket with a pierced scroll design on the sides ofthe basket, and engraved design on the upper shank. Value $400.00 15. One vermeil bracelet containing 12 emerald cut smokey quartz stones all set in 4 prong baskets. The stones range in size from 1O.5mmxl1.5 to 12.7xI6. Value $250.00 16. One silver ring containing two 7mmx8.8 oval slightly greyish pale blue cabochon cut star sapphires set in 6 prong basket heads. The twist style shank holds five 0.025 single cut diamonds on each side. Value $450.00 ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST EST ATE OF MAXINE ITZ 17. One 14k yellow gold ring containing one round 12mmxl1deep bullet shaped cabochon sapphire. The stone is slightly greyish medium blue. It is highly included with color zoning, no star or transparency. The mounting has an oval bowl shaped top with a pierced fan design with 4 prongs holding the sapphire. Value $175.00 18. One 14k white gold ring containing one 21mmx18x12deep cabochon sapphire. The stone is slightly greyish medium blue, highly included with color zoning and banding, no star or transparency. The lower part of the stone has a crack extending almost half way around the side. The mounting is a 4 prong basket with scroll designs holding three 2.4mm round colorless stones on each side. The colorless stones are not diamonds. Value $225.00 19. One pair of 14k yellow single dangle ear clips each containing 13 stones in 4 prong basket settings. The 9mmx 12 emerald cut stone at the bottom of each is a citrine. The twelve round stones measuring from 3.5mm to 5mm in size and various shades of yellow appear to be zircons. (They have a refractive index ofOTL and test doubly refractive in the polariscope) Value $640.00 On this day of Feb. 22, 2005 I have examined the above articles. All measurements are approximate. This appraisal is for estate purposes only. ~fE~ 2--Z2--0S- ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 1. One vermeil 3.25 inch long asian nail protector converted to a pin . It contains seven pink and green bezel set cabochon stones and enameled flowers and leaves. Value $45.00 2. One pair of 14k yellow screwback earrings with asian lettering in a circle at the top with a drop of two interlocking carved jadeite mottled light grey-green circles, which are 17mm in diameter and 7.5mm wide. Value $ 65.00 3. One 14k yellow 18" thin serpentine chain and pendant with 14k yellow wire holding two interlocking carved jadeite mottled light grey-green circles which are 17mm in diameter and 7.5mm wide. The upper jade piece is cracked through. Value $45.00 4. One 18k white gold filigree style ring containing three 0.015ct. diamonds. Two are single cuts and the center is full cut and chipped. They are flanked by two 2.5mm triangular cut dark blue sapphires, possibly synthetic. Value $125.00 5. One white gold ring - tests 14-18k gold. It has a center illusion box head holding one round full cut diamond with a diameter of 4.85mm x 2.8mm deep. Its is near colorless has a clarity ofSIl, and weighs approx. 0.40cts. There are three 0.015ct. single cut diamonds on each side ofthe center - one is chipped. Value $790.00 6. One 14k yellow 5.4mm wide band ring. The ring has a pierced design and the center pattern is partially worn off. It weighs 2.29 Dwts. Value $30.00 ~~ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 7. One 15mmx22mm oval vermeil pearl enhancer. Value $15.00 8. One yellow gold colored nugget bracelet containing 12 nugget style links of irregular shapes of approximately 7mmx15mm ovals. The two end links test 22k. The ten inner links are gold plated. Value $40.00 9. One pair of yellow gold nugget earrings ofapproximately 7mmx10mm oval in shape testing 22k. The nuggets are soldered onto gold plated screw backs. Value $40 10. One two-tone ring containing five 0.025ct. prong set single cut diamonds. The shank is 2mm wide yellow gold with a top piece of2.5mm white gold holding the diamonds in one row. Value $ 75.00 11. One 14k white gold ring measuring 10mm wide at the top tapering to 3mm at the bottom. It has three rows of2.9mm round prong set blue sapphires, with five stones per row. The sapphires are not well matched in color. Value $200.00 12. One 14k yellow gold tiffany style ring containing one round brilliant cut diamond in a four prong white gold head. The diamond has an average girdle diameter of 6.44mm and depth of3.5mm. It is VS1 in clarity and near colorless with a weight of approximately 0.89cts. Value $2,745.00 " ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 13. One 14k two-tone gold ring containing one approximately 0.12ct. round full cut diamond prong set in a white gold box head. It is VS-SI in clarity and abraided. It is flanked on both sides by one single cut 0.075ct. diamond, each set in a triangular shaped white gold millgrained plate. The shank is 1.5mm wide yellow gold. Value $215.00 14. One 14k white gold ring containing nine 0.01 single cut SI-I clarity diamonds. The shank is 2.4mm wide with pierced sides at the top. The diamonds are bead set. Value $100.00 15. One 14k gold two-tone circle pin holding eight round full cut diamonds each set in a 6 prong white gold head. The diamonds are 2.5mm wide with an approximate total weight of 0.50cts. They are 11-2 in clarity. The pin is 1.25" in diameter with a circular figure eight design in florentined yellow gold. The back is white gold. Value $475.00 16. One 7.25" 1/20 12k yellow gold filled double link charm bracelet with six charms. Value $15.00 1. One yellow gold plated over sterling enameled STOP sign charm. Value $12.00 2. One 14k yellow %" circular charm engraved Deb & Greg. Value $20.00 3. One 14k yellow purse charm with opening top. Value $45.00 4. One 1/20 I2k yellow gold filled boys head charm engraved Jason. Value $5.00 5. One 1/20 I2k yellow gold filled Aquarius charm. Value $10.00 6. One 1/20 10k yellow gold filled Army War College charm with discolored green foilback stone. Value $5.00 . \ ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 17. One 8" I4k yellow gold 9.5mm wide heavy curb link bracelet with seventeen charms. Value $ 250.00 1. One 32x 1 4mm mottled green jadeite carving with I8ky leaf design top piece Value $85.00 2. One 1 1/2" long carved jet arm and fist with yellow gold fingernail cuff, and cap. Value $45.00 3. One .375 (9k) yellow gold Singapore charm with 2.Omm rose cut red stone. Value $45.00 4. One 1 3/8" long hollow I4k yellow Oriental head piece charm. Value $45.00 5. One I6.5xI9mm abraided emerald cut smokey quartz set in a I4k yellow basket. Value $50.00 6. One I6.4mm probably nephrite green jade sphere with attached yellow wire. Value $25.00 7. One 1 1/4" long IOk yellow black enameled gavel charm with letters M S C. Value $25.00 8. One I4k yellow %" long bell with asian figures and missing clapper. Value $25.00 9. One engraved 2" long sword of white metal that may have been gold plated. Value $12.00 10. One 1 1/8" long green nephrite Budha set in I4k yellow gold framework. Value $60.00 11. One 1 3/8" long off white carved figure with smiling face, probably bone. Value $10.00 12. One 1 W' long carved sitting figure possibly ebony set in silver framework. Value $45.00 13. One drop of carved interlocking circles of mottled grey- green jadeite and gold wire. Value $35.00 14. One I4k yellow 5/8" long abacus with sliding beads. Value $45.00 15. One I" long IOk yellow gold and black enameled charm with greek letters ET. Value $20.00 16. One I6x2IxI6mm deep oval grey-blue sapphire cabochon in a 4 prong I4k yellow framework. The sapphire has little translucency and is highly included. Value $50.00 17. One 2 W' silver Penang charm with palm tree. It may have been gold plated. Value $20.00 . \ . 6\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 18. One silver bracelet containing nine 15x22mm oval silver-blue Osmena pearls. Each pearl is set in a 4 prong basket with a flat silver spacer between each pearl. Value $85.00 19. One pair of silver earrings with screw backs. Each has an oval silver-blue Osmena pearl measuring 18x29rnrn. They are set in an open wire bezel. Value $25.00 20. One silver ring with an oval18x28rnrn silver-blue Osmena pearl set in a 4 prong basket. Value $20.00 21. One silver ring with an oval 17x27rnrn silver-blue Osmena pearl set in an open wire bezel and filigree base. Value $20.00 22. One carved pale orange and cream colored shell cameo with female head and bust. The cameo is 30x40rnrn oval and is bezel set in a silver pin with folding pendant attachment. Value $85.00 23. One carved cream and light brownish grey shell cameo with head and bust design. The cameo is 23x30rnrn oval with several hairline cracks. Its is set in a yellow colored metal pin with a bezel surrounded by a thin twisted wire and engraved style base. Value $50.00 24. One pair of silver screw back earrings with leaf design. Each holds four white cultured pearls set on posts. One pearl is 6.2rnrn the other three are approximately 4rnrn and match in both earrings. Value $100.00 " . ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF MAXINE ITZ 25. One 14k yellow gold twist style ring holding two white cultured pearls. The pearls measure 8.8mm are set on posts and match well. The nacre on one is slightly damaged one one side. Value $ 250.00 26. One pair of 14k yellow gold ear clips. Each earring matches and contains two 8.2mm white cultured pearls on posts and two 0.03ct. full cut diamonds each set in a four prong white gold head. Value $325.00 27. One 36" long continueous fresh water rice pearl strand comprised of five separate strands twisted together. The pearls are white and approximately 4x8mm oval in shape Value $90.00 28. One 16.5"- 45 pearl knotted strand with a 10k yellow gold clasp holding one 4.0mm pearl. The pearls are very slightly tapered in size from 7.7 to 8.5mms. They are cream colored with good luster and moderate blemishes. Value $900.00 29. One 32" 106 - pearl knotted strand with a l4k yellow standard pearl clasp. The pearls are well matched, 6.5mm cream colored with good luster and few blemishes. Value $1025.00 One this day of April 2, 2005 I have examined the above articles. All measurements are approximate. All stones were graded as the mountings permit. This appraisal is for estate purposes only. ~/~ ij-~-()~ Appraisal Page_1_of_2_Pages Total Report Value $_350._ APPRAISER CLIENT NAME: Ellen Hughes NAME: Dave Gority of MandT Bank FIRM NAME: Antiques on Hanover Street ADDRESS: One West High St ADDRESS: 17 North Hanover St CITY, STATE, ZIP: Carlisle, Pa 17013 CITY, STATE, ZIP: Carlisle, Pa 17013 PHONE: 717240-4536 TAX W. (( 2298859f9 fUNCTION Of APPRAISAL: Determine vafue PHONE: 717 249- 6285 The purpose of this appraisal is to estimate value for estate purposes This will attest that the above named is a qualified appraiser of the items listed below: ITEM NO. DESCRIPTION VALUE I. Five matching sterling place settings each consisting of four pieces: dinner knife, dinner fork, soup spoon and teaspoon. Each is monogrammed with the letter W. The sets were made by the Watrous Manufacturing Co. The pattern is called Ivy and was introduced in 1911. Excellent $350 condition. Total Value This Page $350 Date Items Examined _4/15/05_ Client Signature Report Preparation Date _4/15/05_ Value Effective Date 4/15/05 Appraiser Signature <f~ ~~ , /'- Date of Death: 11/30/2004 Valuation Date: 11/30/2004 Processing Date: 12/08/2004 Shares or Par Security Description 1) 16000 ALLIED IRISH BKS P L C (019228402) SPON ADR ORD New York Stock Exchange 11/30/2004 2) 9212.291 MTB GROUP FDS (55376T817) INTRM BD I I Mutual Fund (as quoted by NASDAQ) 11/30/2004 3) 9763.618 MTB GROUP FDS (55376T22l) SHR OUR GV I I Mutual Fund (as quoted by NASDAQ) 11/30/2004 4) 6042.296 MTB GROUP FDS 155376T189) STRM CORP BD I I Mutual Fund (as quoted by NASDAQ) 11/30/2004 5) 9963.843 MTB GROUP FDS (55376V705) US GV BD I I Mutual Fund (as quoted by NASDAQ) 11/30/2004 Total Value Total Accrual Total $964,750.47 Estate Valuation High/Ask 39.20000 Page 1 Low/Bid 38.84000 H/L 10.04000 Mkt 9.62000 Mkt 9.84000 Mkt 9.49000 Mkt Estate of: Maxine W. Itz, TUA Account: 2000064 Report Type: Date of Death Number of Securities: 5 File 10: Itz, Maxine W, TUA Mean and/or Div and Int Security Adjustments Accruals Value 39.020000 624,320.00 10.040000 92,491.40 9.620000 93,926.01 9.840000 59,456.19 9.490000 94,556.87 $964,750.47 $0.00 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) - Ie 30 04 11:32a CIS 1302S342136 p. 1 -199 Mil<:hdl J~()nd Mill:-;I)()rn.. nClQwC:U'l~ 1 ()1)6(') l-IUIH-302 '13'19 (302) 'j:\4-:l%3 fmt I!M&rBank Fax To: David Cority From: Ch:ir-Ic:ne Warrington Fa.x: (717) 240-4559 j'<:1gel';: 2 PI1C1ll(,: (717) 240-4505 J)ale; 12/30/2004 Jotl:: Maxine W. Ttx-D<lte of Death 11/:~O/04 o Urgent o '''or I~cvi..,w o Plcn~.c Cornm(~rll o Please I~ep]y o Pl'~llst, Rl',cydc . C()rl11't'(~nts: Please find bdow the date of death bal:mc.~$ you had requested for the above: named decedeJ1t. 1. AeC:OImt, Type..... ......... ......... .... Certificate of Deposit Account Number.... . .. . .. . __ ... ... .... 31003908:14969R Ownership (Names 0/).............. Maxin", W. It... Opc.-:rrin!) Date....... ....:.............. ..12/ 13/00 Balance Of! Date of /Jeath.........$35.000.00 Accmcd Tlltcrest $ 19.69 Total.. ....h..... ...... ..... .... ..........$35,019.69 2. ACCOUnt 1'ypt:.......____................. Certificate of Deposit Ac:r.mmt Number........ ............... 31003910425915 ()1Jnl('rship (Namcs oj).............. Maxine W. It? Opcmin(/ Drll(~.. __............ ..., ..... ..09/14/99 [Julcl7Lce on Dale o.fDcath.........$50,OOO.OO Accru,=~d Jrttere,<;t $ ?6.56 Total.. ........ ............ ...... ...... .....$50,020.56 (,/([ j.( r!J.....J t I " /. 1'.(/'" .".../_7; "'. I Uj' '.(.~"'.. . ~ ,. l;.o .. ~~. p" . \. .' ~/ Dee 30 04 11:32a CIS 13029342136 p.2 A . 3. Account Type........................... Checking Account ACCi)71.n.f Number....................... 461164 OwTLC~rshjp (Names of).............. Maxine: w. ltz OpeTtillg Da(('.......................... ..12/01 /67 Balance on Datc ofDeath..........$l 5,495.22 Accn.Jed JTl.t{m~sl. $ 0.90 'fataL................................. .....$15.496. J 2 4. Account Type........................... lO(lividunJ Retirement Account J\c.::01mt Number........... ............ 350041 10 106629 Ownership (Narnro.s o.fi....... ....... Maxine W. Hz Opmt.ing Dote....... ............... .....05/31 /01 Balallce on DLlJ{~ of Death..,..... ..$62.527.61 A(:cn,led fnte,.est $ 1018.27 Total.... .... ........ .......................$63,545.88 . Pnge 2 December 30, 2004 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MANUFACTURERS & TRADERS TR CO 1 WEST HIGH STREET CARLISLE/ PA 17013 __~___n fold ESTATE INFORMATION: SSN: 510-20-6570 FILE NUMBER: 2104-1154 DECEDENT NAME: ITZ MAXINE W DATE OF PAYMENT: 07/21/2005 POSTMARK DATE: 07/21/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/30/2004 NO. CD 005602 ACN ASSESSMENT CONTROL NUMBER AMOUNT ru_m I 101 I $4/816.82 I , I I I I I , I , I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 251082211 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $4/816.82 GLENDA FARNER STRASBAUGH REGISTER OF WILLS ~,i.- r"', ....'., ._-JI"'.C'"'''''' BUREAU OF INDIVIDUAtT'AXEs'- ; INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLDWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-03-2005 ITZ 11-30-2004 21 04-1154 CUMBERLAND 101 APPEAL DATE: 12-02-2005 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~~!_~~9~~_!~~~-~~~~------~---~~!~!~_~9~~~_~9~!!9~_E9~_YQ~~_~~~9~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX MAXINE W FILE NO. 21 04-1154 ACN 101 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax _" '1 " ':l. rJ -,... ,~O DAVID C GORITY M & T TRUST CO 1 W HIGH ST CARLISLE PA 17013 ESTATE OF ITZ TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets CHANGED ll) (2) (3) (4) (5) (6) (7) .00 1.002.800.59 .00 .00 188,818.38 .00 63,545.88 (8) REV-1547 EX AFP (06-051 MAXINE W (9) llO) 66,878.09 DATE 10-03-2005 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 1,255,164.85 7').042 57 1,183,122.28 .00 1,183,122.28 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of Abh returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due 5.164.48 (11) ll2) ll3) (14) .00 X 00 = .00 1,173,122.28 X 045 = 52,790.50 .00 X 12 = .00 10,000.00 X 15 = 1,500.00 ll9J= 54,290.50 TAX CREDITS: n____ " 1+ J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02 25 2005 ---'CD004989 2,473.68 47,000.00 07-21-2005 ........ CD005602 .00 4,816.82 TOTAL TAX CREDIT 54,290.50 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. Rt. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division No. 21-2004-1154 Estate of Maxine W. Itz, Deceased First and Final Account Manufacturers and Traders Trust Company, Executor Date of Death: 11/30/2004 Date of Executor's Appointment 12/20/2004 Date of First Advertisement of Letters: 01/06/2005 Accounting for the Period: 11/30/2004 to 01/27/2006 Purpose of Account: Manufacturers and Traders Trust Company, Executor, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: r~, '-~ I. r-;l . ) Attorney Identification No. 27763 Martson, Deardorff, Williams & Otto 10 East High Street Carlisle, PA 17013 i r- , ,~ j",.) !'".~ -, ( ,-' GROSS ESTATE (Principal Receipts + Income Receipts) 1,232,730.27 SUMMARY OF ACCOUNT Estate of Maxine W. Itz, Deceased For the period of November 3D. 2004 throu~h January 27.2006 Proposed Distributions to Beneficiaries PRINCIPAL Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal and State Taxes Commissions Fees Family Exemption Balance Before Distributions Transfer to (from) Principal Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Investment Holdings INCOME Receipts This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer to (from) Income Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND Pa~e 20 Current Value 1,040,272.83 1 - 2 3 4 4-5 5-6 6 10,132.48 11,386.21 5,241.25 51,816.82 0.00 50,500.00 0.00 6-7 8-9 10 11-12 13 -16 17 18 19 Fiduciary Acquisition Value 997,266.60 1,193,248.78 17,361.14 1,210,609.92 129,076.76 1,081,533.16 0.00 86,496.00 995,037.16 39,481.49 0.00 39,481.49 2,299.56 37,181.93 0.00 34,952.49 2,229.44 997,266.60 SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value Cash 12/17/2004 Received from Maxine W. Itz Trust under 22,530.24 Agreement - Principal Cash 12/17/2004 Received from Maxine W. Itz Trust under 9,222.96 Agreement - Income Cash 12/29/2004 Met Life - Interest - Record Date 11/5/04 15.64 12/31/2004 M& T Bank Checking Account #461164 - Date of 15,496.12 Death Value 12/31/2004 Proceeds from $35,000 M&T Bank CD 35,019.69 #31003908349698 - Date of Death Value Plus Accrued Interest 12/31/2004 Proceeds from $50,000 M&T Bank CD 50.026.56 #31003910425915 - Date of Death Value Plus Accrued Interest 02/09/2005 Received from Milford F. Itz Trust under 28,770.98 Agreement - Accumulated Income 03/10/2005 Janney Montgomery Scott Account - Proceeds 27,594.52 from Sale - Date of Death Value 03/10/2005 Janney Montgomery Scott Account - Gain on 1.629.81 Sale 03/17/2005 Armed Forces Insurance Policy - Refund 1.240.19 05/12/2005 Proceeds from Various Series E Savings Bonds 9.129.60 200.676.31 Personal Property 01/06/2005 Personal Property 7,647.00 04/20/2005 Jewelry - As Appraised 18,499.00 04/20/2005 Sterling Silver Flatware - As Appraised 350.00 26,496.00 Stocks I Listed RECEIVED FROM MAXINE W. ITZ TRUST UNDER AGREEMENT 12/22/2004 16.000.0000 shares Allied Irish Banks PLC-Spon ADR 624.320.00 12/27/2004 9.212.2910 shares MTB Intermediate Term Bd-Inst I-Fund 92,491.40 #220 1 12/27/2004 12/27/2004 12/27/2004 01/20/2005 SCHEDULE A RECEIPTS OF PRINCIPAL Continued 9.763.6180 shares MTB Short Duration Govt Bd-Inst I-Fund #120 6.042.2960 shares MTB Short Term Corporate Bond-Inst I-Fund #518 9.963.8430 shares MTB U S Govt Bond Fund-Inst 1-#822 RECEIVED FROM MELLON INVESTOR SERVICES 34.0000 shares MetLife Cap Tr I - Unissued Shares at Date of Death 93.926.01 59,456.19 94.556.87 1.326.00 Total Receipts of Principal 2 Fiduciary Acquisition Value 966.076.47 1.193.248.78 SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 12/29/2004 6.000.0000 shares Allied Irish Banks PLC-Spon ADR Net Proceeds 242.418.32 Fiduciary Acquisition Value -234.120.00 8.298.32 02/02/2005 34.0000 shares MetLife Cap Tr I Net Proceeds 1.352.47 Fiduciary Acquisition Value -1.326.00 26.47 06/30/2005 2.000.0000 shares Allied Irish Banks PLC-Spon ADR Net Proceeds Fiduciary Acquisition Value 87.076.35 -78.040.00 9.036.35 TOTAL GAINS AND LOSSES/PRINCIPAL LESS LOSS NET GAIN OR LOSS 17.361.14 17.361.14 3 Cumberland Crossings 02/11/2005 Internal Revenue Service 04/01/2005 01/11/2006 Pennsylvania Dept of Revenue 04/01/2005 01/11/2006 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent Nursing Home Expense 2004 Personal Income Tax - Balance Due Fiduciary Income Tax Balance Due For Year Ending 10/31/05 2004 Personal Income Tax - Balance Due Fiduciary Income Tax Balance Due For Year Ending 10/31/05 05/17/2005 Smith, Elliott, Kearns & Company, LLC 2004 Tax Preparation Fee Cumberland Crossings 01/23/2006 Total Debts of Decedent Funeral Expenses Memorial Service 4 503.48 3.373.00 4,055.00 988.00 913.00 300.00 234.37 503.48 7,428.00 1,901.00 300.00 10,132.48 234.37 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Hoffman-Roth Funeral Home. Inc. 01/21/2005 Funeral Expense 11.151.84 Total Funeral Expenses 11.151.84 11.386.21 Administration Expenses Antiques on Hanover 04/19/2005 Appraisal Fee 75.00 75.00 Cumberland County ReQister of Wills 12/17/2004 Letters Testamentary and Short Certificates 07/20/2005 Pennsylvania Inheritance Tax Filing Fee 920.00 15.00 935.00 Cumberland Law Journal 01/04/2005 Cost of Advertising and Proof of Publication 75.00 75.00 Ibis Appraisal Services 12/30/2004 Appraisal of Personal Property 180.00 180.00 M. Rutland 04/19/2005 Appraisal Fee 890.40 890.40 The Sentinel 01/28/2005 Cost of Advertising and Proof of Publication 129.77 5 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued ZeiQler's StoraQe and Transfer, Inc. 12/30/2004 Storage Fee RESERVES: 01/27/2006 Cumberland County Register of Wills - Filing Fees Total Miscellaneous Administrative Expenses Federal and State Taxes Cumberland County ReQister of Wills 02/24/2005 07/20/2005 Pennsylvania Inheritance Tax Payment Pennsylvania Inheritance Tax - Balance Due Total Taxes Fees RESERVES: 01/27/2006 Manufacturers and Traders Trust Company - Executor Fee Martson, Deardorr, Williams & Otto - Attorney Fee 01/27/2006 Total Fees 6 456.08 2.500.00 47.000.00 4.816.82 38.500.00 12,000.00 129.77 456.08 2.500.00 5,241.25 51.816.82 51,816.82 50.500.00 50,500.00 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued TOTAL DISBURSEMENTS OF PRINCIPAL 129.076.76 7 SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Deborah S. Myers 01/06/2005 Personal Property - Distributed in Kind as per 3.823.50 Item 2 of the Will 05/02/2005 Jewelry - Distributed in Kind as per Item 2 of the 9.249.50 Will 05/02/2005 Sterling Silver Flatware - Distributed in Kind as 175.00 per Item 2 of the Will 13.248.00 Jared Mvers 02/15/2005 Specific Bequest - As per Item 3 of the Will 25.000.00 25.000.00 Jason Myers 02/15/2005 Specific Bequest - As per Item 3 of the Will 25.000.00 25.000.00 Nancy I. Simpson 01/06/2005 Personal Property - Distributed in Kind as per 3.823.50 Item 2 of the Will 05/02/2005 Jewelry - Distributed in Kind as per Item 2 of the 9.249.50 Will 05/02/2005 Sterling Silver Flatware - Distributed in Kind as 175.00 per Item 2 of the Will 13.248.00 Sandra Mullins 02/15/2005 Specific Bequest - As per Item 4 of the Will 10.000.00 10.000.00 8 SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Continued TOTAL DISTRIBUTIONS TO BENEFICIARIES 9 86,496.00 PRINCIPAL BALANCE ON HAND # Units Description Cash MTB Prime Money Market Inst Fund #142 Total Cash Assets 8.000.0000 Allied Irish Banks PLC-Spon ADR 9.212.2910 MTB Intermediate Term Bd-Inst I-Fund #220 9.763.6180 MTB Short Duration Govt Bd-Inst I-Fund #120 6.042.2960 MTB Short Term Corporate Bond-Inst I-Fund #518 9.963.8430 MTB U S Govt Bond Fund-Inst 1-#822 Total Assets 10 Current Value 01127/2006 or as Noted 342.446.69 342,446.69 360.800.00 90.372.57 93.047.28 58.912.39 92.464.46 695.596.70 1.038.043.39 Fiduciary Acquisition Value 342,446.69 342,446.69 312.160.00 92.491.40 93.926.01 59.456.19 94.556.87 652.590.47 995.037.16 SCHEDULE F. CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL # Units Allied Irish Banks PLC-Spon ADR 12/22/2004 12/29/2004 06/30/2005 Jewelry 04/20/2005 05/02/2005 05/02/2005 MetLife Cap Tr I 01/20/2005 02/02/2005 16.000.0000 Received -6.000.0000 Sold -2.000.0000 Sold 8.000.0000 Received Distributed in Kind Distributed in Kind 34.0000 Received -34.0000 Sold 0.0000 12/27/2004 MTBlntermediate Term Bd-Inst I-Fund #220 9.212.2910 Received 9.212.2910 12/27/2004 MTB Short Duration Govt Bd-Inst I-Fund #120 9.763.6180 Received 9.763.6180 12/27/2004 MTB Short Term Corporate Bond-Inst I-Fund #518 6.042.2960 Received 6.042.2960 12/27/2004 MTB U S Govt Bond Fund-Inst 1-#822 9.963.8430 Received 11 Cost 624.320.00 -234.120.00 -78.040.00 312.160.00 18,499.00 -9.249.50 -9.249.50 0.00 1.326.00 -1.326.00 0.00 92,491.40 92,491.40 93.926.01 93.926.01 59,456.19 59,456.19 94.556.87 # Units 9.963.8430 Personal Property 01/06/2005 01/06/2005 01/06/2005 SterlinQ Silver Flatware 04/20/2005 05/02/2005 05/02/2005 SCHEDULE F CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL Continued Received Distributed in Kind Distributed in Kind Received Distributed in Kind Distributed in Kind Total 12 ~ 94.556.87 7.647.00 -3.823.50 -3.823.50 0.00 350.00 -175.00 -175.00 0.00 652.590.47 SCHEDULE G RECEIPTS OF INCOME Dividend Allied Irish Banks PLC-Spon ADR 04/28/2005 09/23/2005 TOTAL DIVIDEND INCOME Interest/Bank Janney Montaomerv Scott Account 12/29/2004 Interest - dated 12/2/04 MTB Intermediate Term Bd-Inst I-Fund #220 01/03/2005 02/01/2005 03/01/2005 04/01/2005 05/02/2005 06/01/2005 07/01/2005 08/01/2005 09/01/2005 10/03/2005 11/01/2005 12/01/2005 01/03/2006 MTB Prime Money Market-Inst I-Fund #142 01/03/2005 02/01/2005 03/01/2005 04/01/2005 13 9,963.40 4,507.52 158.84 366.26 382.12 335.58 334.34 358.23 361.93 337.02 291.37 277 .56 285.40 287.62 309.62 300.97 60.72 613.02 566.21 605.94 14,470.92 14.470.92 158.84 4.228.02 SCHEDULE G RECEIPTS OF INCOME Continued 05/02/2005 06/01/2005 07/01/2005 08/0112005 09/01/2005 10/04/2005 11/01/2005 12/01/2005 01/03/2006 MTB Short Duration Govt Bd-Inst I-Fund #120 01103/2005 02/01/2005 03/01/2005 04/01/2005 05/02/2005 06/01/2005 07/01/2005 08/01/2005 09/01/2005 10/03/2005 11/01/2005 12/01/2005 01103/2006 MTB Short Term Corporate Bond-Inst I-Fund #518 01103/2005 02/01/2005 03/01/2005 04/01/2005 05/02/2005 06/01/2005 07/01/2005 08/01/2005 09/01/2005 10/03/2005 11/01/2005 12/01/2005 14 631.19 722.49 743.04 986.57 1.030.88 1.060.78 1.119.57 1.178.28 1.298.83 10.617.52 193.65 192.99 206.50 219.19 222.19 205.15 197.06 209.65 219.03 231.81 223.15 242.14 298.36 2.860.87 136.31 122.33 124.29 122.06 127.43 125.65 137.01 140.21 143.09 149.79 148.71 153.24 01/03/2006 SCHEDULE G RECEIPTS OF INCOME Continued MTB U S Govt Bond Fund-Inst 1-#822 01/03/2005 02/01/2005 03/01/2005 04/01/2005 05/02/2005 06/01/2005 07/01/2005 08/01/2005 09/01/2005 10/03/2005 11/01/2005 12/01/2005 01/03/2006 Various M& T Bank CD's 12/31/2004 Interest received after Date of Death 05/12/2005 Various Series E Savinas Bonds Interest after Date of Death Income Cash 01/20/2005 02/24/2005 TOTAL BANK INTEREST Other Income Received from Maxine W. Itz Trust under Agreement Received from Maxine W. Itz Trust under Agreement 15 159.06 375.86 352.76 326.09 350.63 380.09 382.72 359.51 302.60 284.71 296.11 306.14 327.64 314.52 77.48 20.64 897.84 0.80 1.789.18 4.359.38 77.48 20.64 24.111.93 SCHEDULE G RECEIPTS OF INCOME Continued 898.64 898.64 TOTAL RECEIPTS OF INCOME 39.481.49 16 SCHEDULE I DISBURSEMENTS - INCOME Manufacturers and Traders Trust Company 02/15/2005 03/15/2005 04/15/2005 05/16/2005 06/15/2005 07/15/2005 08/15/2005 09/15/2005 10/17/2005 11/15/2005 12/15/2005 01/17/2006 Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission TOTAL DISBURSEMENTS OF INCOME 17 167.77 93.52 97.93 700.96 107.88 106.41 115.83 117.31 391.88 125.11 132.66 142.30 2.299.56 2.299.56 SCHEDULE J DISTRIBUTIONS - INCOME Deborah S. Mvers 03/31/2005 06/30/2005 09/30/2005 01/03/2006 Distribution Distribution Distribution Distribution Nancv I. Simpson 03/31/2005 06/30/2005 09/30/2005 01/03/2006 Distribution Distribution Distribution Distribution 2.614.18 7.113.25 4.913.64 2.835.17 2.614.18 7.113.25 4.913.64 2.835.18 TOTAL DISTRIBUTIONS TO BENEFICIARIES 18 17.476.24 17.476.25 34.952.49 # Units INCOME BALANCE ON HAND Description Cash MTB Prime Money Market Inst Fund #142 Total Cash 19 Current Value 01/27/2006 or as Noted 2.229.44 2,229.44 2.229.44 Fiduciary Acquisition Value 2.229.44 2.229.44 2,229.44 PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value 01/27/2006 or as noted Fiduciary Acquisition Value Manufacturers and Traders Trust Company. Trustee flblo Nancy I. Simpson. Deborah S. Myers. Jason Myers & Jared Myers - Entire Residue 8.000.0000 shares Allied Irish Banks PLC-Spon ADR 9.212.2910 shares MTB Intermediate Term Bd-Inst I-Fund #220 MTB Prime Money Market-Inst I-Fund #142 - Principal Cash MTB Prime Money Market-Inst I-Fund #142 -Income Cash shares MTB Short Duration Govt Bd-Inst I-Fund #120 shares MTB Short Term Corporate Bond-Inst I-Fund #518 shares MTB U S Govt Bond Fund-Inst 1-#822 TO: 360.800.00 90.372.57 342.446.69 2.229.44 93.047.28 58.912.39 92.464.46 312.160.00 92.491.40 342.446.69 2.229.44 93.926.01 59.456.19 94.556.87 997.266.60 9.763.6180 6.042.2960 9.963.8430 1.040.272.83 Total 1.040.272.83 997.266.60 20 Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division No. 21-2004-1154 Estate of Maxine W. Itz, Deceased Affidavit Manufacturers and Traders Trust Company, Executor, under the Last Will and Testament of Estate of Maxine W. Itz, Deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to its knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this Estate. ./""!. // . I r j-,tLLVt( C ~j(0- Subscribed and sworn to () (\ cL before me this ..fl:...- day of rrV~\\}'.,^\~' 200~, ft,u?_l)JJ~ 'Z~ K~ ~PUbIIC COMMONWEALTH OF PENNSYLVANIA Notarial Seal Gwendolyn E. 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J ,..- :::umberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/09/2006 MANUFACTURERS & TRADERS TR CO 1 WEST HIGH STREET CARLISLE, PA 17013 RE: Estate of ITZ MAXINE W File Number: 2004-01154 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted aCcministration. This filing lS due by: 11/30/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel In Re: Estate of ITZ MAXINE W ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 2004-01154 NOTICE OF FAILURE TO FILE STATUS REPORT Personal Representative: MANUFACTURERS & TRADERS T Counsel for Personal Representative: Date of Decedent's Death: 11/30/2004 The Orphans' Court record indicates that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report. If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of such delinquency and the undersigned will requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. ~~~ Date: 12/6/2006 Glenda Farner Strasbaugh Clerk 0 U.S. Postal Service CERTIFIED MAIL RECEIPT (Domestic Mail Only; No Insurance Coverage Provided) Distribution: Personal Representative Counsel for Personal Representative Estate File CJ ["- .::r .-"I I I t~ \IJd. Postage r- Il.s:,,\ _-j "O'\"-I<::~_ Certified Fee i F Postmark ~ IEnd~r;~~~~e~:~~,;e~) 1 \ Here ~ Restricted Delivery Fee I I~ ) ~ Ole tEndorsement ReqUired) I ~-----< Tolal Poslaoe & Fees ~ I bl.\-- 1\ S i CJ a- ~ LI1 CJ .-"I LI1 ru MANUFACTURERS & TRADERS TR CO 1 WEST HIGH STREET CARLISLE PA--~7~13 ~ ...-=l CJ CJ ["- IJ, , C) u::.: Lln" C) (.:::J L.~l.:J L " ~~~; C' I. ~. ,,! Ce. Pa. o.e. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF Cumberland COUNTY, PENNSYL VANIA Name of Decedent: Maxine W. Itz Date of Death: 11/30/04 File Number: 21-2004-1154 Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. ~ Yes DNo 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. r:!J Yes D No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... DYes D No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date DEe 0 7 2006 Capacity: 0 Personal Representative 0 Counsel David C. Garity, VP & Trust Officer 0"\ M Name of Person Filing this Form 1 West High Street, Carlisle, PA 17013 Address ~,--- ~ C3[:,: ...._/ rr-" r- E:" I ::-J :::;: t;j Uf;:7 :; 5 =~- g U Form R No rev. 10. 13. 06 717-240-4505 Telephone cg SENDER: COMPLETE THIS SECTION . Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. . Print your name and address on the reverse so that we can return the card to you. . Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: rcW-L\fUF1-\CT[JI~ERS & TRi.:JE3S TR i WEST HIGH STREET CARLISLE PA L7013 2. Article Number (fransfer from service label) PS Form 3811, February 2004 COMPLETE THIS SECTION ON DELIVERY ~.' ~ignf::0~'-'-~c{ttu6/" 0 Agent ^ erN I 0 Addressee ,.:~C) .':)(~ . ':' ( ..\ = n Service 1Y~~! ',"1 3::",:' ,.,"', ;!-Certified ~I 0 E$ilJss M~ff::'~ i'~; J Regist~ 0 Refum Receipt' for Merchandise o Insu~ail 0 c. .. -,' -~ 7001 2510 0006 5890 1470 4. Restricted Delivery? (Extra Fee) Domestic Return Receipt ~:J "7 .:D'fEh.:::", ,2fJtJi.."-; :r:\r~'i ~+II ..~ 1, ..ud'~" UNITED STATE$Pp~TAL"$-'=BVlc;l;, ~, M.i.\f'4:;h:.Jl~"~.L~~<.'iJ F....'4 ".,,' '~~ ,........,) · Sender: Please print your name, address": and ZI'P+4iri'this box · 0'-1-' \ SL.\ c...6~ '.. .......a.'W.'\ Cilenri.l F~,nwi' S' .SL;di:!.h R\?~~~~ct_'r \)1' W;II, anr Clerk of Orphans' CnUt'l ("':l~]i-Il_\ ("'LPll~,'H:~4L~;, J One CU1lrihouse Slit 'l,~ Clll::-;Ie, PA !7U13 ::: C: i) 2 1,1111111,111111111 i 1,,1111111111111111111111,1111111 i 111.1111 F:\FlLES\ESTATES\6613\6613.7.petilion 10 combinel6613.7 elm INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS FILE NO. 1996-0483 FILE NO. 2004-1154 PETITION FOR COMBINATION OF TRUSTS IN ACCORDANCE WITH 20 PA. CONS. STAT. ~7192 () g ~~ ~ :,:15.; AND NOW, comes MANUFACTURERS AND TRADERS TRUST COM.f>~ as siices~ ~ i""~ 1> rn '_. ,..~ ;_~ =~ FARMERS TRUST COMPANY, by and through its attorneys, MARTSON LAW O.S, a&il petitioiiSl '00 C"CJ the Court as follows: ? 11 ~ . ~ ,=Q I BACKGROUND .~ ~ ~ r ,- I'r1 . ~ N v' .- --;-.'1 1. The above-named Trusts were created pursuant to Agreement of Trusts dated October 20, 1993, of Milford F. Itz and Maxine W. Itz, Settlor, respectively, a copy of each Agreement being attached as Exhibits "A" and "B", respectively. 2. For each such Agreement, Farmers Trust Company was appointed trustee of one or more testamentary trusts. 3. Since the creation of these trusts, Manufacturers and Traders Trust Company became the successor to Farmers Trust Company. 4. Under each Agreement, a trust for the benefit of Nancy Itz Simpson and a separate trust for the benefit of Deborah Starr Myers were established, with the terms of each such trust for the benefit of such beneficiary being identical. To date, under the Agreement of Trust of Milford F. Itz, the trusts for the benefit of the beneficiaries has been held by Trustee as one trust. It is the intention of the trustee to split the trust under the Agreement of Milford F. Itz into two separate trusts for the benefit of each of the above beneficiaries. II. COMBINATION OF TRUSTS 5. The trusts under the Agreements of Milford F. Itz and Maxine W. Itz for the benefit of Nancy Itz Simpson would be more efficiently administered if combined into a single trust. 6. The trusts under the Agreements of Milford F. Itz and Maxine W. Itz for the benefit of Deborah Starr Myers would be more efficiently administered if combined into a single trust. -1- 7. Petitioner is willing to act as trustee for the two resulting combined trusts. 8. Nancy Itz Simpson and Deborah Starr Myers, as income beneficiaries, have consented to and join in this Petition, as evidenced by the Consents and Joinders attached hereto as Exhibit "C". 9. The remaindermen of the trusts for the benefit of Nancy Itz Simpson are Deborah Starr Myers, Jason Myers and Jared Myers. 10. The remaindermen ofthe trusts for the benefit of Deborah Starr Myers are Jason Myers and Jared Myers. 11. Deborah Starr Myers, Jason Myers and Jared Myers, as remaindermen for the trusts for the benefit of Nancy Itz Simpson, have joined in this petition to combine the trusts for the benefit of Nancy Itz Simpson, which joinders are attached hereto as Exhibit "D". 12. Jason Myers and Jared Myers, as remaindermen for the trusts for the benefit of Deborah Starr Myers, have joined in this petition to combine the trusts for the benefit of Deborah Starr Myers, which joinders are attached hereto as Exhibit "D". WHEREFORE, the petitioner, MANUFACTURERS AND TRADERS TRUST COMPANY, respectfully requests that this Court enter an order that the trusts for the benefit of Nancy Itz Simpson be combined and administered as a single trust and further that the trusts for the benefit of Deborah Starr Myers be similarly combined and administered as a single trust, with the petitioner, MANUFACTURERS AND TRADERS TRUST COMPANY, continuing as trustee of the two resulting combined trusts. Respectfully submitted, MARTSON LAW OFFICES Date: t: /-; &: )[ 1 \~ ~.~ \ \ By ,,:--': \ ''\- - -~ Ivo V. Otto III, Esquire P A Attorney LD. No. 27763 10 East High Street Carlisle, PAl 7013 (717) 243-3341 Attorneys for Petitioner -2- VERIFICATION I verify that the statements made in the foregoing Petition are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. S4904, relating to unsworn falsification to authorities. Dated: (, II J tJ .7 MANUFACTURERS AND TRADERS TRUST COMPANY 1 -3- INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS FILE NO. 1996-0483 FILE NO. 2004-1154 CONSENT AND JOINDER OF NANCY ITZ SIMPSON COMMONWEALTH OF PENNSYL VANIA ) : SS. COUNTY OF CUMBERLAND ) I, Nancy Hz Simpson, income beneficiary of trusts under Agreement of Milford F. Hz and Maxine W. Hz, respectively, do hereby join in and consent to the foregoing Petition for Combination of Trusts in Accordance with 20 Pa. Cons. Stat. ~ 7192, whereby it is requested that such trusts for my benefit be combined and administered as a single trust for ease of administration and that Manufacturers and Traders Company continue as trustee of the combined trusts for further administr ion S worn to and subscribed before me . -fit 1 thIS ,) day of "- (:,fLU ;;; ,) (_{'ltu ,,;.-.;y . t L ~ It? ~4--'i Notary Public (~ COMMONWEAL l1i OF PENNSYL Ii: IA NOTARIAL SEAL Corrine L. Myers. Notary Public Carlisle Borough, Cumberland County M commission ex ires Ma 27,2011 ,2007. Exhibit "C" INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS FILE NO. 1996-0483 FILE NO. 2004-1154 CONSENT AND JOINDER OF DEBORAH STARR MYERS COMMONWEALTH OF PENNSYL VANIA ) : SS. COUNTY OF LUZERNE ) I, Deborah Starr Myers, income beneficiary of trusts under Agreement of Milford F. Itz and Maxine W. Itz, respectively, do hereby join in and consent to the foregoing Petition for Combination of Trusts in Accordance with 20 Pa. Cons. Stat. ~ 7192, whereby it is requested that such trusts for my benefit be combined and administered as a single trust for ease of administration and that Manufacturers and Traders Company continue as trustee of the combined trusts for further administration <~ Ai\.l /."...J/zA /1~ ~M-t<V De orab Starr Myers ' Sworn to and subscribed before me DEBORAH STARR MYERS this 4TH day of JUNE ,2007. ~P~~ii~Q-' ~C\ ~~1 ~~~ OI.Ql; 'z:... iINf1I' SHIdXi NOfSSIrMa:) Aft .uNflO:) INZSZfT1 '~ NOJ.5ONDI JnBnd A2!VJ.QN 'Nft1HY:) I:)fM' 1YiS '1Y1W~ON "11'4'" ^lASMecl :10 H.1 "IYiMNc:lfMoo Exhibit "c" INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS : FILE NO. 1996-0483 : FILE NO. 2004-1154 ST A TEMENT OF JOINDER Deborah Starr Myers, being an interested party under the above-named testamentary trusts for the benefit of Nancy Itz Simpson, hereby joins in the prayer ofthe Petition and requests that this Court enter an order permitting the combination ofthe above trusts for the benefit of Nancy Hz Simpson into a single trust for ease of administration, in accordance with 20 Pa. Cons. Stat. 97192, with Manufacturers and Traders Trust Company continuing as trustee of the combined trust for further administration. Dated:9{.{/)~ LI; ~ C)O 7 f, ~ 0/ ,', /)1 gff,&"'d ' AA-- 0'l--d,fL~ eoorah. Starr Myers / Exhibit "D" INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS FILE NO. 1996-0483 FILE NO. 2004-1154 STATEMENT OF JOINDER Jared Myers, being an interested party under the above-named testamentary trusts for the benefit of Nancy Hz Simpson, hereby joins in the prayer of the Petition and requests that this Court enter an order permitting the combination of the above trusts for the benefit of Nancy Hz Simpson into a single trust for ease of administration, in accordance with 20 Pa. Cons. Stat. ~7192, with Manufacturers and Traders Trust Dated: Exhibit "D" INRE: : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FHO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FHO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS FILE NO. 1996-0483 FILE NO. 2004-1154 STATEMENT OF JOINDER Jason Myers, being an interested party under the above-named testamentary trusts for the benefit of Nancy Itz Simpson, hereby joins in the prayer of the Petition and requests that this Court enter an order permitting the combination ofthe above trusts for the benefit of Nancy Itz Simpson into a single trust for ease of administration, in accordance with 20 Pa. Cons. Stat. ~ 7192, with Manufacturers and Traders Trust Company continuing as trustee of the combined trust for further administration. Dated: ~~t-r::v7 Jas n Myers ' Exhibit "0" ., JUN J 6 20D7 fill / 'Y INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION TRUST UNDER AGREEMENT, MILFORD F. ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS; TRUST UNDER AGREEMENT, MAXINE W. ITZ FBO NANCY ITZ SIMPSON; TRUST UNDER AGREEMENT, MAXINE W. ITZ, FBO DEBORAH STARR MYERS : FILE NO. 1996-0483 : FILE NO. 2004-1154 DECREE AND NOW, this 11 t day of J IV\ ~ ' 2007, upon consideration ofthe annexed Petition, it is hereby ordered and decreed that the trusts for the benefit of Nancy Itz Simpson be combined and administered as a single trust and that the trusts for the benefit of Deborah Starr Myers be combined and administered as a single trust for ease of administration, in accordance with 20 Pa. Cons. Stat. ~7192, and that petitioner, MANUFACTURERS AND TRADERS COMPANY, continue as trustee of the combined trusts for further administration. BY THE COURT, . J. (") ~o ",J ::0 '"- \:J .,3~p ,-- "7 m , '- ::0 ~J.t5 ^ -:.700 -)0/1 i,:)C - :n ::u-l p. ,....., <::::) <= --' c.... <= ,- I N =:J ('-I C~) ~.::) ,::0 CJ fTl CJ ('"") C") ';, ~-fi C) r -- I'll ~../) :bo ::J:: - .. c v- ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: TRUST UNDER AGREEMENT MILFORD F ITZ FBO NANCY ITZ SIMPSON AND DEBORAH STARR MYERS TRUST UNDER AGREEMENT MAXINE W ITZ FBO NANCY ITZ SIMPSON TRUST UNDER AGREEMENT MAXINE W ITZ FBO DEBORAH STARR MYERS CUMBERLAND COUNTY PENNSYLVANIA NO. 1996-483 AND 2004-1154 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 06-29-07 JUDGE'S INITIALS: JWO TIME ST AMP DATE: 07 -02-07 IN RE: DECREE """"""""""""""""'"'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' , DAVID C GORITY NANCY I SIMPSON DEBOARH S MYERS AND MARTSON LAW OFFICE A TIN CLM SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: 181 USPS DRRR D HAND DELIVERED D OTHER_ 181 PETITIONER D JUDGE D CLERK OF ORPHANS COURT MAILED: 07-03-07 """"""""""""""""""""""""""",.."""""""""""""",,""""""""""""""""""" SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: D USPS DRRR D HAND DELIVERED DOTHER_ D PETITIONER D JUDGE D CLERK OF ORPHANS COURT MAILED: Deputy Clerk of Orphans' Court