HomeMy WebLinkAbout11-15-13 J 1505610140
REV-1500 EX (02-11)(FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 3 0 2 8 0
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 2 1 5 2 0 1 3 0 7 2 0 1 9 1 8
Decedent's Last Name Suffix Decedent's First Name MI
P O L LOCK GRACE M
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1.Original Return 2.Supplemental Return 3.Remainder Return(Date of Death
Prior to 12-13-82)
4. Limited Estate 4a. Future Interest Compromise(date of D 5.Federal Estate Tax Return Required
death after 12-12-82)
❑X 6. Decedent Died Testate 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 9. Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death El 11.Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Nu(pber
D E N N I S P C U L L E N , E S Q . 7 1 "dQ9 7 9�6�1 0
C rn h
Wplm"F W -_ USF�N
Tr
First Line of Address In ::0 Cn :;a 1
1 0 1 1 MU MMA R OA D ��, � � -'C' `
Second Line of Address �
N r_ M ;
S U I T E 2 0 1 u, cica
City or Post Office State ZIP Code DAT&kED
L E M O Y N E P A 1 7 0 4 3 f
Correspondent's e-mail address: DCULLEN @C-WLAW.COM
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is tru and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
19IGNATURE Ml ES Sl$1`E FOR FILING RETURN ^
ADDRESS
1011 MUMMA ROAD. SUITE 201 LEMOYNE PA 17043
SIGN RE OF PREPARER O TH ESENTA IVE ATE
AI—MRESS
1Qr11 MUMMA ROAD, SUITE 201 LEMOYNE PA 17043
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
�I"
1505610240
REV-1500 EX(FI)
Decedent's Social Security Number
Decedents Name: GRACE M. POLLOCK
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. .. . . .. .. .. .. 1. 3 4 0 0 0 0 . 0 0
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . .. .. . . .. . . .. .. . . .. 2. 2 1 8 4 8 8 0 8 . 7 5
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3.
4. Mortgages and Notes Receivable Schedule D 4. 0 • 0 0
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. .. .. . 5. 3 6 2 9 6 2 . 0 3
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. .. .. . 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . .. . 7.
8. Total Gross Assets(total Lines 1 through 7) . . . . .. . . . . . . .. . . . . . . . . . . . . . 8. 2 2 5 5 1 7 7 0 . 7 8
9. Funeral Expenses and Administrative Costs Schedule H 9. 2 '9 3 9 6 1 6 . 2 0
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . .. . . . . .. . . 10. 8 2 0 7 . 3 1
11. Total Deductions(total Lines 9 and 10) . . . . . . . .. . . .. .. . . .. .. .. .. .. .. .. 11. 2 9 4 7 8 2 3 • 5 1
12. Net Value of Estate(Line 8 minus Line 11) .. . . .. .. .. .. .. .. .. .. .. .. .. .. 12. 1 9 6 0 3 9 4 7 . 2 7
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) .. .. .. .. .. .. .. .. .. .. .. 13. 4 7 2 9 7 5 9 . 5 7
14. Net Value Subject to Tax(Line 12 minus Line 13) .. .. . . .. . . .. .. .. .. . . .. 14. 1 4 8 7 4 1 8 7 . 7 0
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0 _ 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X.045 1 4 8 3 4 1 8 7 . 7 0 16. 6 6 7 5 3 8 . 4 5
17. Amount of Line 14 taxable
at sibling rate X.12 17. 0 . 0 0
18. Amount of Line 14 taxable 4 0 0 0 0 0 0 6 0 0 0 . 0 0
at collateral rate X.15 18.
19. TAX DUE . . . . . . . .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . ... 19. 6 7 3 5 3 8 . 4 5
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Q
Side 2
L 1505610240 1505610240
2EV-1500'EX(FI) Page 3 File Number
Decedent's Complete Address: 21 13 0280
DECEDENT'S NAME
GRACE M. POLLOCK
STREET ADDRESS
333 North 26th Street
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 673,538.45
2. Credits/Payments
A.Prior Payments 945,000.00
B.Discount 47,250.00
Total Credits(A+B) (2) 992,250.00
3. Interest
(3) 0.00
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4) 318,711.55
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred ...................................................................... ❑ IZI
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ 0
c. retain a reversionary interest ..................................................................................................... ❑ ❑X
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ I
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ F
3. Did decedent own an'in trust for'or payable-upon-death bank account or security at his or her death? ......... ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation?.................................................................................................. ❑ ❑X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in p2 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
'REV-150iEX+(12-12)
pennsylvania SCHEDULE A
DEPARTMENT OF,REVENUE
REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OR FILE NUMBER:
GRACE M. POLLOCK 21 13 0280
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 that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
1. 333 North 26th Street 340,000.00
Camp HIII, PA 17011
(See attachment A--the Appraisal)
TOTAL(Also enter on Line 1,Recapitulation.) $ 340 000.00
If more space is needed,use additional sheets of paper of the same size.
'REV-150iEX+(8-12)
pennsylvania SCHEDULE B
INHERITANCE STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GRACE M. POLLOCK 21 13 0280
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T Investment Account 21,751,392.00
(See attachment'B--statement of date of death balances for individual holdings)
2. Morgan Stanley Investment Account 97,416.75
(See attachment C --statement of date of death balances for individual holdings)
TOTAL(Also enter on Line 2,Recapitulation) $ 21 848 808.75
If more space is needed,insert additional sheets of the same size
REV-1508'EX+(08-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
GRACE M. POLLOCK 21 13 0280
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Personal Property 4,909.00
(See attachment D -- Appraisal Report)
2. 2012 - Federal Tax Refund 11,873.04
3. Homeland Care refund 4,293.74
4. M&T Checking Account-9859 248,012.36
(See attachment E--date of death letter)
5. M&T Checking Account- 1101 93,873.89
(See attachment E--date of death letter)
TOTAL(Also enter on Line 5,Recapitulation) $ 362 962.03
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GRACE M. POLLOCK 21 13 0280
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Trefz& Bowser Funeral Home 13,623.98
2. West Shore Country Club-funeral reception 443.38
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) Paul A. Cacciamani 1,800,000.00
Street Address c/o Cipriani &Werner, P.C. 1011 Mumma Road, Suite 201
City Lemoyne State PA ZIP 17043
Years)Commission Paid:
2. Attorney Fees: Cipriani &Werner, P.C. 1,100,000.00
3. Family Exemption:(If decedent's address is not the same as claimants,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: Cumberland County Register of Wills 438.50
5 Accountant Fees: Keebler&Associates 22,486.70
6. Tax Return Preparer Fees:
7. Estate Publication Sentinel Newspaper 178,92
8. Estate Publication Cumberland County Law Journal 75.00
9. Filing fees 60.00
10. Waive M&T add-on fee 4.95
11. Interest PMT 12.77
12. The Hartford Ins. 1,317.00
13. Daylor Appraisal (real estate) 600.00
14. Ibis Appraisal Services (personal property) 375.00
TOTAL(Also enter on Line 9,Recapitulation) $ 2,939,616.20
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GRACE M. POLLOCK 21 13 0280
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2013 County Real Estate Tax 2,168.18
2. Borough of Camp Hill Sewer 676.50
3. Home Instead Senior Care 3,040.50
4. Janet L. Miller, Tax Collector- Per Capita Tax 5.00
5. Verizon Telephone 37.95
6. James R. Harty, M.D. 25.90
7. SEK&Co- personal taxes 495.00
6. Home Evolutions by Joseph Formica 1,252.28
7. Holy Spirit Hospital 31.00
8. Zeplin Security Group, Inc. 475.00
TOTAL(Also enter on Line 10,Recapitulation) $ 8,207.31
If more space is needed, insert additional sheets of the same size.
'REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
GRACE M. POLLOCK 21 13 0280
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)(1.2).]
1. Lauren P. Cacciamani Lineal 340,000.00
1/4 residue$4,729,759.57
1/3 of personal property
2. Estate of Courtney P. Gordon Lineal 150,000.00
1/4 residue$4,729,759.57
1/3 of personal property
3. Lindsay K. Pollock Lineal 150,000.00
1/4 residue$4,729,759.57
1/3 of personal property
4. Bryant Milliman Collateral 20,000.00
5. Connie Milliman Collateral 20,000.00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A,SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1. University of Washington 4,729,759.57
50 Communications Building, Box 353765 (which is 1/4 of residue)
Seattle, WA 98195-3765
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 4,729,759.57
If more space is needed,use additional sheets of paper of the same size.
RECORDED a rA WIL. AND TESTAMENT
REGISTER O �n
1013 n KN 8 AM 11 08
OW ALL MEN BY THESE PRESENTS, that I, GRACE MILLMAN POLLOCK
C E.PY 0
curren Berland County, Commonwealth of Pennsylvania,being in good health
a*
a%W g W§ d p g memory do hereby make, declare and publish this as my Last Will
and Testament,hereby revoking all former Wills and Codicils heretofore made by me.
FIRST: I direct that all of my debts not barred by the statute of limitations,
expenses of my last illness, funeral expenses, costs of administration and claims allowed in the
administration of my estate.shall be paid by my Executor hereinafter named, from my estate as
soon after my decease as shall be found convenient.
SECOND: I have knowingly and voluntarily excluded any bequests to my son,
Douglas W. Pollock, as I have provided for him during my lifetime to the extent I desire to do.
THIRD: I give, devise and bequeath to the beneficiaries indicated the foll owing
specific gifts:
A. I give and bequeath $20,000.00 to BRYANT WILLMAN, who resides
at 2215 1"Avenue,Apt. 1005, Seattle, Washington 9.8121;
B. I give and bequeath$20,000.00 to CONNIE MILLIMAN, who resides at
3250 44th Avenue West, Seattle, Washington 98199;
C. Upon my death, if I own the Real Estate located at 333 North 26th Street,
Camp Hill, Pennsylvania, I give and bequeath that Real Estate to my
granddaughter,LAUREN P. CACCIAMANI:
D. If LAUREN P. CACCIAMANI is given the Real Estate listed in the
previous paragraph prior to or at my death, I then give and bequeath
$150,000.00 to COURTNEY P. GORDON and $150,000.00 to
LINDSAY K.POLLOCK. -
Page 1 of 6
E. Upon my death, if I own any Real Estate other then at 333 North 26th
Street, Camp Hill, Pennsylvania, I give and bequeath that other Real
Estate I own at my death, in equal shares to all of my granddaughters,
LAUREN P. CACCIAMANI, COURTNEY P. GORDON and
LINDSAY K.POLLOCK.
If any of the said heirs or beneficiaries named in letters A-E above predecease me or
disclaim their interest, for whatever reason, without surviving issue, then his or her said share
shall lapse and be distributed in accordance with Paragraph FOURTH below and no anti-lapse
statute shall apply.
FOURTH: I bequeath my automobiles, household and personal effects and other
tangible personal property of like nature (not including cash or securities), together with any
existing insurance thereon, in equal shares to my granddaughters, LAUREN P.
CACCIAMANI, COURTNEY P. GORDON and LINDSAY K. POLLOCK. If any of my
granddaughters fail to survive me, any undistributed principal and accrued income of the gift of
this paragraph shall be distributed in equal shares to the other surviving beneficiaries named in
this Paragraph FOURTH and no anti-lapse statute shall apply.
FIFTH: I give, devise and bequeath the rest, residue and remainder of my estate,
whether real, personal or mixed, and of any nature whatsoever and wherever situate, in equal
shares to my granddaughters, LAUREN P. CACCIAMAM, COURTNEY L. GORDON,
LINDSAY K. POLLOCK and the UNIVERSITY OF WASHINGTON. Concerning the
UNIVERSITY OF WASHINGTON,the gift set forth in this Paragraph FIFTH shall satisfy all
lifetime pledges. If any of my granddaughters fail to survive me, any undistributed principal and
accrued income of the gift of this paragraph shall be distributed in equal shares to the other
beneficiaries named in Paragraph FOURTH above and no anti-lapse statute shall apply.
SIXTH: I hereby nominate, constitute, and appoint PAUL A. CACCIAMANI,
ESQUIRE, as Executor of this, my Last Will and Testament. In the event that PAUL A.
CACCIAMANI, ESQUIRE, shall predecease me, or be unwilling or unable to act as my
Page 2 of 6 -��,
Executor, as aforesaid, then I nominate, constitute and appoint LAUREN P. CACCIAMANI as
Executor of this, my Last Will and Testament. My Executor or other personal representative
shall not be required to post bond regardless of state of residence. All references to the Executor
herein shall be applicable to any substitute Executor.
SEVENTH: My Executor shall have, in addition to the powers and authority conferred
upon my Executor by law,the following additional powers and authority:
1. To sell at public or private sale, exchange, transfer, partition, give options upon,
repair, lease,mortgage,pledge or otherwise dispose of any property,real or personal, at any time
constituting a portion of my estate, and upon such terms and conditions as the Executor shall
deem wise.
2. To invest and reinvest any money at any time in such bonds, stocks, notes, real
estate, mortgages, life insurance, annuities or other securities, or such property, real or personal,
as the Executor shall deem wise, without being limited by any statutes or rule of law regarding
investments by the Executor.
3. To retain, without incurring any liability, as investments, any property owned by
me at the time of my death, as long as my Executor may deem it wise, and even though such
property is not the kind of property an Executor would,purchase as an investment; and even
though to retain such property might violate sound diversification principles.
4. To cause any security or other property, which may constitute a portion of my
estate to be issued, held or registered in the Executor's own name, or in the name of a nominee,
or in such form that title will pass by delivery.
5. To consent to the reorganization, consolidation, readjustment of the financial
structure, or sale of the assets of any corporation or other organization, the securities of which
constitute a portion of my estate, and to take any action with reference to such securities which,
in the opinion of the Executor is necessary to obtain the benefit of any such reorganization,
consolidation, readjustment or sale; to exercise any conversion privilege or subscription right
given to my Executor as owner of any securities constituting a portion of my estate resulting
from any reorganization,consolidation,readjustment, sale, conversion or subscription.
Page 3 of 6
1l
t
6. To pay all costs, taxes, charges and expenses in connection with the
administration of my estate, including such compensation to the Executor, which shall be in
accordance with established fees throughout the period of administration of my estate.
7. To determine what "income" is and what "principal" is hereunder, and my
Executor's decision thereon shall be final; and to purchase securities at a premium or discount,
and to apply or charge said premium or discount against income or principal as the Executor may
determine.
8. The Executor may make payments to or on behalf of any person who is the
beneficiary hereunder but in no event,however, shall payments be made to any creditor or other
such person because of anticipation of payment by-the beneficiary, and any such claim made by
way of anticipation by the beneficiary. shall be of no validity or legal effect.
9. To borrow money from any person, firm or corporation, including any
corporation acting as an Executor hereunder, for the purpose of protecting and preserving or
improving my estate hereunder; to execute promissory notes or other obligations for amounts so
borrowed.
10. To employ legal counsel, accountants, brokers, investment advisors, custodians,
managers.and other agents and employees and to pay reasonable compensation out of my estate
or any funds held hereunder to which said compensation is attributable.
11. To carry on any business owned or controlled by me at my death for whatever
period of time my Executor shall think proper, and my Executor shall have the power to do any
and all things my Executor deems necessary or appropriate, including the power to close out,
liquidate or sell the business at such time and upon such terms as my Executor shall deem best.
12. To make distributions in cash or in kind.
13. To compromise controversies.
14. To do all other acts in my Executor's judgment necessary or desirable for the
proper and advantageous management,investment and distribution of my estate.
Page 4 of 6
EIGHTH: I direct that all transfer and inheritance taxes, state or federal, assessed
because of my death, whether the funds or property to which such taxes are attributable pass
under this Will or not, shall be paid out of my residuary estate and charged in the same manner
as a general administrative expense of my estate before the computation of any shares of the
residue. I also direct my Executor pay, or provide for payment, of such taxes at such time; or
times, and in such manner as my Executor deems best.
IN WITNESS WHEREOF, I, GRACE MILLMAN POLLOCK, the Testator to this, my Last
Will and Testament,with each page identified by my initials at the bottom,hereunto set my hand
and seal the 30th day of June 2010.
GRACE MILLIMAN MLLOCK
The preceding instrument, with each page identified by the initials of the Testator, GRACE
MILLMAN POLLOCK,this day and date thereof signed,published and declared by GRACE
MILLEY AN POLLOCK, the Testator therein named, as and for her Last Will, in the presence
of us who, at her request, in her presence, and in the presence of each other have subscribed our
namentnesses.
1 — r: � ✓11 qLb
Je er,,pert V Veronica Nagle Kramer
Page 5 of 6
L
6 1
COMMONWEALTH OF PENNSYLVANIA
:SS
COUNTY OF CUMBERLAND
I, GRACE MILLIMAN POLLOCK, Testator, whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Last Will;that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed.
'2�' �- '�,� T
GRACE MILLIMA14 POLLOCK
Sworn or affirmed to and acknowledged before me by GRACE MILLB AN POLLOCK,
Testator,this 30th day of June 2010.
(SEALj brelinis Cullen,Notary Public
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Dennis Cullen,Notary Public
Worrnleysburg Boro,Cumberland County
COMMONWEALTH OF PENNSYLVANIA My Commission E)#ires June 12,2011
: SS Member.Pennsylvania Association of Notaries
COUNTY OF CUMBERLAND
We, Jennifer Haspert and Veronica Nagle Kramer, the witnesses whose names are signed to the
attached or foregoing instrument, being duly qualified according to law, do depose and say that we were
present and saw Testator sign and execute the instrument as her Last Will; that she signed willingly and
that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the
hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the
Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue
influeace.
'r
Jennifer' spert U Veronica Nagle Krani4r
Sworn or affirmed tc and subscribed to before me by Jennifer Has—v---.L and Veronica Nagle Krainer
witnesses,this 30th day of June 2010.
(SEAL)
D nnis Cullen,Notary Public
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Dennis Cullen,Notary Public
Worrnieysburg Boro,Cumberland County
My Commission Expires June 12,2011
Member,Pecrosvlvania Association of Noft!des n --�
Page 6 of 6
EXHIBIT A
William J. Daylor, MAI
Real Property Appraisers&Consultants
June 15,2013
Paul A.Cacciamani,Esquire
Cipriani&Werner,Attorneys at Law
1011 Mumma Road,Suite 201
Lemoyne,PA 17043
RE: Estate of Grace M.Pollock
333 N.26`h Street, Camp Hill 17011
Cumberland County Tax ID Parcel No. 01-20-1852-258
Dear Paul:
I am pleased to transmit herewith this appraisal of the above indicated property developed,prepared,and written in a
summary format of my opinion of the "as is" retrospective market value of the property as of February 13, 2013
(date of death of Grace M. Pollock). The real estate consists of a detached 2-story brick single family dwelling
containing 2,457 square feet of gross livable area.The structural improvement is situated on a rectangular shaped
parcel containing 18,400 square feet or 0.42 of an acre. This report sets forth my value conclusions along with the
supporting data and reasoning that form the basis of my opinion of subject property's "as is"retrospective market
value.
For the purpose of this appraisal assignment, the following definitions are applicable and have been referred to
throughout the report.
Market Value
A type of value,stated as an opinion, that presumes the transfer of the property(i.e.,a right of ownership or a bundle
of such rights),as of a certain date,under specific conditions set forth in the definition of the term identified
by the appraiser as applicable in an appraisal.
The most probable sales price,which a property should bring in a competitive and open market under all conditions
requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably and assuming the price is not
affected by undue stimulus.Implicit in this definition are the consummation of sale as of a specific date and the passing
of title from seller to buyer under conditions whereby:
a. buyer and seller are typically motivated
b. both parties are well informed or well advised and acting in what they consider their best interest:
c. a reasonable time allowed for exposure in the open market:
d. payment is made in the terms of cash in U.S.dollars or in terms of financial arrangements comparable
thereof.and
e. The price represents the normal consideration for the property sold unaffected by special or creative
financing or sales concessions granted by anyone associated with the sale.
➢ Value "As Is"
The value of specific ownership rights to an identified parcel of real estate as of the effective date of the appraisal;
relates to what physically exists and is legally permissible and excludes all assumptions concerning hypothetical
market conditions or possible rezoning.
Source:Appraisal Institute. The Dictionary of Real Estate Appraisal.4`h Edition.
My opinion of market value "as reported" is qualified by certain definitions, assumptions and limiting conditions,
and certifications set forth within this report.The information and opinions contained within this report set forth the
appraiser's best judgment.This report was not requested with a minimum valuation or specific valuation,nor is my
compensation contingent on a minimum or specific value.
2335 Forest Lane,Harrisburg,PA 17112•(717)574-9945•Fax:(717)671-1263
William J.Daylor—Appraiser 333 N.26'Street,Camp Hill,PA 17011
➢ Retrospective Value
An opinion of value that is likely to have applied as of a specified historic date. A retrospective value
opinion is most frequently sought in connection with appraisals for estate tax, condemnation, inheritance
tax,and similar purposes.
Source:Appraisal Institute. The Dictionary of Real Estate Appraisal.41h Edition.
My opinion of market value as expressed herein is valid only for the intended use and user of this report as indicated
within the report.This report may not be distributed to or relied upon by other persons or entities without our written
consent.
This letter of transmittal does not make up a complete appraisal report. I have personally prepared the analysis and
formed the opinions presented in this report without significant professional assistance from any other person.
This appraisal is written in conformity with the Codes of Ethics and Standards of Professional Practice of the
Appraisal Institute and the Uniform Standards of Professional Practice of the Appraisal Practice(USPAP). I have
taken steps to comply with the competency provision of USPAP by identifying the appraisal problem and deciding
that I have the knowledge and experience to complete the assignment competently. I am currently state certified as
"General Appraiser"by the Commonwealth of Pennsylvania and professional qualifications follow this report.
I have inspected the subject property,the subject property's neighborhood,and comparable market data. The value
estimate is predicated on the assumption that there is no hazardous material on or in the property that would cause a
loss in value. No responsibility is assumed for any such conditions,or for any expertise or engineering knowledge
required to discover them.
Based on the final analysis and in accordance with the property's highest and best use, current market conditions,
assumptions and limiting conditions, and certifications as set forth in this report the market data suggests that the
"as is"retrospective market value of the subject property as of February 13,2013 would be:
THREE HUNDRED FORTY THOUSAND DOLLARS
$340,000
Respectfully submitted,
William J.Daylor,MAI(No.5620)
PA State Certified General R.E.Appraiser GA-000451-L
"THIS LETTER MUST REMAIN ATTACHED TO THE REPORT PLUS RELATED EXHBI'TS IN ORDER FOR THE ESTIMATE OF VALUE SET FORTH TO BE
CONSIDERED VALID"
2
EXHIBIT B
Estate Valuation- Pollock, Grace
Date of Death: 02/15/2013 Estate of: Pollock, Grace M, IAA
Valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type: Date of Death
Number of Securities: 63
File ID: pollock 3.15.13
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
1) 723300.38 Cash (CASH) 723,300.38
2) 1000 3M CO (88579Y101)
COM
New York Stock Exchange
02/15/2013 103.38000 102.62000 H/L
Div: 0.635 Ex: 02/13/2013 Rec: 02/15/2013 Pay: 03/12/2013 103.000000 635.00 103,000.00
3) 1650 AIR PRODS & CHEMS INC (009158106)
COM
New York Stock Exchange
02/15/2013 88.80000 87.96000 H/L
88.380000 145,827.00
4) 3000 ALTRIA GROUP INC (022095103)
COM
New York Stock Exchange
02/15/2013 34.52000 34.15000 HA
34.335000 103,005.00
5) 1000 APACHE CORP (037411105)
COM
New York Stock Exchange
02/15/2013 80.16000 76.61000 HA
Div: 0.17 Ex: 01/17/2013 Rec: 01/22/2013 Pay: 02!22/2013 78.385000 170,00 78,385.00
6) 500 APPLE INC (037833100)
COM
The NASDAQ Stock Market LLC
02/15/2013 470.16000 459.92000 HA
465.040000 232,520.00
7) 1600 BANK OF AMERICA CORPORATION (060505104)
COM
New York Stock Exchange
02/15/2013 12.21000 11.97000 H/L
12.090000 19,344.00
8) 4200 BOEING CO (097023105)
COM
New York Stock Exchange
02/15/2013 75.26000 74.72000 H/L
Div: 0.485 Ex: 02/13/2013 Rec: 02/15/2013 Pay: 03/08/2013 74.990000 2,037.00 314,958.00
9) 1850 CATERPILLAR INC DEL (149123101)
COM
New York Stock Exchange
02/15/2013 96.42000 95.28500 H/L
95.852500 177,327.13
10) 2500 CHEVRON CORP NEW (166764100)
CON
New York Stock Exchange
02/15/2013 115.70000 114.03000 HA
Div: 0.9 Ex: 02/13/2013 Rec: 02/15/2013 Pay: 03/11/2013 114.865000 2,250.00 267,162.50
11) 4650 CISCO SYS INC (17275R102)
COM
The NASDAQ Stock Market LLC
02/15/2013 21.07000 20.92000 H/L
20.995000 97,626.75
12) 4550 COCA COLA Co (191216100)
COM '
New York Stock Exchange
02/15/2013 37.42000 36.54000 H/L
36.980000 168,259.00
Page 1
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please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Date of Death: 02/15/2013 Estate of: Pollock, Grace M, IAA
Valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type: Date of Death
Number of Securities: 63
File ID: pollock 3.15.13
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
24) 1200 M & T BK CORP (55261F104)
COM
New York Stock Exchange
02/15/2013 105.10000 104.00000 H/L
104.550000 125,460.00
25) 1750 MCDONALDS CORP (580135101)
COM
New York Stock Exchange
02/15/2013 94.31000 93.21000 HA
93.760000 164,080.00
26) 3500 MERCK & CO INC NEW (58933Y105)
COM
New York Stock Exchange
02/15/2013 41.50000 41.23500 H/L
41.367500 144,786.25
27) 50000 MICROSOFT CORP (594918104)
COM
The NASDAQ Stock Market LLC
02/15/2013 28.16000 27.67500 H/L
28.017500 1,400,875.00
28) 39070 PROCTER & GAMBLE CO (742718109)
COM
New York Stock Exchange
02/15/2013 76.96000 76.21500 H/L
76.587500 2,992,273.63
29) 1850 SCHLUMBERGER LTD (806857108)
COM
New York Stock Exchange
02/15/2013 81.22000 79.50000 H/L
80.360000
Div: 0.312500 Ex: 02/15/2013 Rec: 02/20/2013 Pay: 04/12/2013 + 0.312500
80.672500 149,244.13
30) 2150 PRICE T ROWE GROUP INC (74144T108)
COM
The NASDAQ Stock Market LLC
02/15/2013 73.57000 72.62000 HA
73.095000 157,154.25
31) 1800 UNITED PARCEL SERVICE INC (911312106)
CL B
New York Stock Exchange
02/15/2013 84.11000 82.79000 H/L
83.450000 150,210.00
32) 38746.527 VANGUARD INSTL INDEX FD (922040100)
SH BEN INT
Mutual Fund (as quoted by NASDAQ)
02/15/2013 139.48000 Mkt 139.480000 5,404,365.59
33) 3800 VERIZON COMMUNICATIONS INC (92343V104)
COM
New York Stock Exchange
02/15/2013 44.62000 44.16000 H/L
44.390000 168,682.00
34) 2275 WAL-MART STORES INC (931142103)
COM
New York Stock Exchange
02/15/2013 70.00000 68.13000 H/L
69.065000 157,122.88
Page 3
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please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Date of Death: 02/15/2013 Estate of: Poll o ck, Grace M, IAA
Valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type. of Death
Number of Securities: 63
File ID: Pollock 3.15.13
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
13) 2200 CONOCOPHILLIPS (20825C104)
COM
New York Stock Exchange
02/15/2013 58.01000 56.78000 H/L
57.395000
Div: 0.660000 Ex: 02/14/2013 Rec: 02/19/2013 Pay: 03/01/2013 + 0.660000
58.055000 127,721.00
14) 3200 DO PONT E I DE NEMOURS & CO (263534109)
COM
New York Stock Exchange
02115/2013 47.48000 46.57000 H/L
Div; 0.43 Ex: 02/13/2013 Rec: 02/15/2013 Pay: 03/19/2013 47.025000 1,376.00 150,480.00
15) 10000 EXXON MOBIL CORP (30231G102)
COM
New York Stock Exchange
02/15/2013 88.61000 67.80000 H/L
88.205000 862,050.00
Div: 0,57 Ex: 02/07/2013 Rec: 02/11/2013 Pay: 03/11/2013 5,700.00
16) 40000 GENERAL ELECTRIC CO (369604103)
COM
New York Stock Exchange
02/15/2013 23.55000 23.23000 H/L
23.390000 935,600.00
17) 300 GOLDMAN SACHS GROUP INC (38141G104)
COM
New York Stock Exchange
02/15/2013 156.54000 154.08000 H/L
155.310000 46,593.00
18) 3475 HOME DEPOT INC (437076102)
COM
New York Stock Exchange
02/15/2013 67.98900 66.80000 HA
67.394500 234,195.89
19) 3500 INTERNATIONAL BUSINESS MACHS (459200101)
COM
New York Stock Exchange
02/15/2013 201.25000 199.82000 H/L
Div: 0.85 Ex: 02/06/2013 Rec: 62/08/2013 Pay: 03/09/2013 200.535000 2,975.00 701,872.50
20) 8000 INTEL CORP (458140100)
COM
The NASDAQ Stock Market LLC
02/15/2013 21.30000 20.99000 H/L
Div: 0.225 Ex: 02/05/2013 Rec: 02/07/2013 Pay: 03/01/2013 21.145000 11800.00 169,160.00
21) 12600 JOHNSON & JOHNSON (478160104)
COM
.New York Stock Exchange
02/15/2013 76.16000 75.51000 H/L
75.835000 955,521.00
22) 2700 JPMORGAN CHASE & CO 146625H100)
COM
New York Stock Exchange
02/15/2013 49.46000 48.57000 H/L
49.015000 132,340.50
23) 3400 LILLY ELI & CO (532457108)
COM
New York Stock Exchange
02/15/2013 54.00000 53.50000 H/L
53.750000 182,750.00
Div: 0.49 Ex: 02/13/2013 Rec: 02/15/2013 Pay: 03/08/2013 1,666.00
Page 2
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please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Date of Death: 02/15/2013 Estate of: Pollock, Grace M, 1AA
Valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type: Date of Death'
Number of Securities: 63
File ID: Pollock 3.15.13.
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals value
35) 10000 AVON GROVE SCH DIST PA CHESTER (054055WL8)
Financial Times Interactive Data
DTD: 06 101/2010.Mat: 08/15/2018 3.258
02/15/2013 104.97100 Mkt
Full coupon paid on 02/15/2013 104.971000 10,497.10
36) 250000 BELLWOOD-ANTIS PA SCH DIST (080053ET4)
Financial Times Interactive Data
DTD: 06/14%2011 Mat: 06/01/2020 3.258
02/15/2013 103.92900 Mkt
Int: 12/01/2012 to 02/15/2013 103.929000 1,670.14 259,822.50
37) 38012.017 BLACRROCK MULTI ST MUN SER TR (09253A680)
PA MUN BD INST
Mutual Fund (as quoted by NASDAQ)
02/15/2013 11.73000 Mkt
Daily Div. Accrual as of 02/15/2013 11.730000 795.87 445,8BO.96
38) 10000 CARLISLE PA AREA SCH DIST (142508HL7)
Financial Times Interactive Data
DTD: 03/01/2005 Mat: 03/01/2019 48
02/15/2013 104.77900 Mkt
Int: 09/01/2012 to 02/15/2013 104.779000 182.22 10,477.90
39) 1OD00 DAUPHIN CNTY PA (238253XE3)
Financial Times Interactive Data
DTD: 05/13/2010 Mat: 11/15/2022 98
02/15/2013 109.19400 Mkt
Int: 11/15/2012 to 02/15/2013 109.194000 100.00 10,919.40
40) 10000 DELAWARE CNTY PA AUTH UNIV REV (246008KL9)
Financial Times Interactive Data
DTD: 03/01/2005 Mat: 08/01/2021 4.28
02/15/2013 105.09300 Mkt
Int: 02/01/2013 to 02/15/2013 105.093000 16.33 10,509.30
41) 34812.126 FEDERATED FIXED INCOME SECS (31417P858)
MUN ULTSH I MW
Mutual Fund (as quoted by NASDAQ)
02/15/2013 10.06000 Mkt
Daily Div. Accrual as of 02/15/2013 10.060000 105.05 350,209.99
42) 10000 GREENE CNTY PA (39466ODG6)
Financial Times Interactive Data
DTD: 04/1512008 Mat: 01/15/2021 3.98
02/15/2013 102.01000 Mkt
Int: 01/15/2013 to 02/15/2013 102.010000 32.50 10,201.00
43) 10000 LOWER MORELAND TWP PA SCH DIST (548304PX6)
Financial Times Interactive Data
DTD: 06/01/2010 Mat: 02/15/2018 38
02/15/2013 104.44100 Mkt
Full coupon paid on 02/15/2013 104.441000 10,444.10
44) 10000 MIDD-WEST SCH DIST PA (595654FRO)
Financial Times Interactive Data
DTD: 04/27/2010 Mat: 05/01/2021 3.658
02/15/2D13 103.37900 Mkt
Int: 11/01/2012 to 02/15/2013 103.379000 105.94 10,337.90
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please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Date of Death: 02/15/2013 Estate of: Pollock, Grace M, IAA
valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type: Date of Death
Number of Securities: 63
File ID: pollock 3.15.13
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
45) 250000 MILLCREEK TWP PA SWR AUTH SWR (600310HG4)
Financial Times Interactive Data
DTD: 06/15/2011 Mat: 08/01/2022 3.758
02/15/2013 108.28700 Mkt
Int: 02/01/2013 to 02/15/2013 108.287000 369.58 270,717.50
46) 5000 PENNSYLVANIA ST (70914PTH5)
Financial Times Interactive Data
DTD: 02/26/2004 Mat: 02/01/2017 48
02/15/2013 103.15800 Mkt
Int: 02/01/2013•to 02/15/2013 103.158000 7,78 5,157.90
47) 10000 PENNSYLVANIA ST HIGHER EDL FAC (70917PFC8)
Financial Times Interactive Data
DTD: 07/01/2005 Mat: 06/15/2025 4.3756 -
02/15/2013 104.05400 Mkt
104.054000 10,405.40
Int: 12/15/2012 to 02/15/2013 72,92
48) 5000 PENNSYLVANIA ST (70914PTG7)
Financial Times Interactive Data
DTD: 02/26/2004 Mat: 92/01/2017 48
02/15/2013 103.53500 Mkt
� Int: 02/01/2013 to 02/15/2013 103.535000 7.78 5,176.75
49) 250000 STATE PUB SCH BLDG AUTH PA COL (85732MLM7)
Financial Times Interactive Data
DTD: 04/13/2011 Mat: 03/01/2017 3.1258
02/15/2013 104.49000 Mkt
Int: 09/01/2012 to 02/15/2013 104.490000 3,559.03 261,225.00
50) 10000 STATE PUB SCH BLDG AUTH PA SCH (85732TCA8)
Financial Times Interactive Data
DTD: 05/20/2010 Mat: 09/01/2021 3.78
02/15/2013 103.74700 Mkt
103.747000 10,379.70
Int: 09/01/2012 to 02/15/2013 168.56
51) 10000 STATE PUB SCH BLDG AUTH PA COL (85732MKF3)
Financial Times Interactive Data
DTD: 05/04/201.0 Mat: 11/01/2023 48
02/15/2013 109.18500 Mkt
Int: 11/01/2012 to 02/15/2013 109.185000 115.56 10,918.50
52) 10000 STATE PUB SCH BLDG AUTH PA LEA (85732GLS7)
Financial Times Interactive Data
DTD: 07/09/2010 Mat: 11/15/2025 48
02/15/2013 104.78000 Mkt
Int: 11/15/2012 to 02/15/2013 104.780000 100.00 10,478.00
53) 10000 PHILIPSBURG-OSCEOLA PA AREA SC (718703EJ6)
Financial Times Interactive Data
DTD: 03/15/2005 Mat: 10/15/2020 4,258
02115/2013 105.55800 Mkt
int: 10/15/2012 to 02/15/2013 105.558000 141,67 10,555.80
54) 250000 RINGGOLD PA SCH DIST (766809NS2)
Financial Times Interactive Data
DTD: 06/15/2011 Mat: 08/01/2018 2.75%
02/15/2013 103.15800 Mkt
Int: 02/01/2013 to 02/15/2013 103.158000 267.36 257,895.00
Page 5
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please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Date of Death: 02/15/2013 Estate of: Pollock, Grace M, IAA
Valuation Date: 02/15/2013 Account: 2001787
Processing Date: 09/25/2013 Report Type: Date of Death
Number of Securities: 63
File ID: Pollock 3.15.13
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
55) 10000 RIVERVIEN SCH DIST PA ALLEGHEN (769492GY9)
Financial Times Interactive Data
DTD: 07/15/2005 Mat: 08/15/2018 3.95%
02/15/2013 106.75400 Mkt
106.754000 10,675.40
Full coupon paid on 02/15/2013
56) 28838.077 SEI TAX EXEMPT TR (784118507)
PA MUN PTF A
Mutual Fund (as quoted by NASDAQ)
02/15/2013 10.94000 Mkt
Daily Div. Accrual as of 02/15/2013 10.940000 357.38 315,488.56
57) 250000 SHIPPENSBURG PA AREA SCH DIST (824760GT3)
Financial Times Interactive Data
DTD: 05/03/2011 Mat: 11/15/2020 3.58
02/15/2013 104.36700 Mkt
Int: 11/15/2012 to 02/15/2013 104.367000 2,187.50 260,917.50
I 58) 10247.005 ROWE PRICE TAX FREE INCOME FD (779576107)
COM
Mutual Fund (as quoted by NASDAQ)
02/15/2013 10.59000 Mkt
Daily Div. Accrual as of 02/15/2013 10.590000 184.69 108,515.78
59) 2037.658 VANGUARD FIXED INCOME SECS FD (922031810)
INTRM INVGRDAD
Mutual Fund (as quoted by NASDAQ)
02/15/2013 10.24000 Mkt
Daily Div. Accrual as of 02/15/2013 10.240000 27.78 20,865.62
60) 37743.815 VANGUARD MUN BD FD INC (922907100)
SHORT TRM PORT
Mutual Fund (as quoted by NASDAQ)
02/15/2013 15.92000 Mkt
Daily Div. Accrual as of 02/15/2013 15.920000 230.19 600,881.53
61) 10000 WEST CHESTER PA AREA SCH DIST (952030VM3)
Financial Times Interactive Data
DTD: 01/01/2006 Mat: 05/15/2020 4.25%
02/15/2013 107.79300 Mkt
• Int: 11/15/2012 to 02/15/2013 107.793000 106.25 10,779.30
62) 10000 WILKES-BARRE PA AREA SCH DIST (968261KR7)
Financial Times Interactive Data
DTD: 04/01/2005 Mat: 04/01/2020 4.258
02/15/2013 105.57300 Mkt
Int: 10/01/2012 to 02/15/2013 105.573000 158.19 10,557.30
63) 30864.416 WILMINGTON FUNDS (97181c456)
MUN BD INSTL
Mutual Fund values reported to NASDAQ
02/15/2013 13.69000 Mkt
Daily Div. Accrual as of 02/15/2013 13.690000 349.26 422,533.86
Total Value: $21,726,671.93
Total Accrual: $30,022.98
Total: $21,756,694.91
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EXI�IBIT C
11 '11/2013 14:05 FAX 717 730 1894 Morgan Stanley Z0003/0005
Wealth Management
214 Senate Ave
7th Floor
Camp Hill,PA]7011
rel 717 730 1800
. organ Stanley fax 717 730 1894
roll free 800 237 1700
November 11, 2013
E. Ralph Godfrey, ESQ.
Cipriani & Werner
1011 Mumma Road —Suite 201
Lemoyne, PA 17043-1145
RE: Account of Grace M. Pollock
Account#341-909476-101
Dear Attorney Godfrey:
The above account was opened at Morgan Stanley on July 2, 1009 in Grace M.
Pollock's single name. There are no beneficiaries listed on this account. i have
enclosed the date of death valuation and the dividends and interest accumulated since
.the date of death.
If you have any questions, please do not hesitate to contact me at 717-730-1861.
Sincerely,
Ann M. Dunkelberger
Senior Client Service Associate of
The Rockville Bridge Group
Enclosures
Morgan Stinky Smith B2rnay LLC.Membcr Sip(:.
3L,11/2013 14:05 FAX 717 730 1894 Morgan Stanley Z0002/0005
ESTATE OF GRACE M POLLOCK
i
Price As of Value As Of
Shares Securi ty 0211512013 02/15/2013
$2,296.65 BDP Money Market $1.00 $2296.65
815 Riverview Fin] Corp 10.90 8883.50
490 PPL Corporation 30.41 14900.90
i
70000 Camp Hill PA Sch 101.7 71,203.63
Dist Ser A 4.00%
Due 11/15/2030
"Morgan Stanley Smith Barney LLC and its Financial Advisors do not offer tax advice,
Individuals should consult their personal tax ad4isor before making any tax-related
investment decisions.n
"This material was not intended or written to be used and it cannot be used by any
taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer
under U.S. federal tax laws."
EXHIBIT D
SUMMARY APPRAISAL REPORT
PERSONAL PROPERTY ESTATE
Personal Property of the Estate of
Grace Milliman Pollock, deceased
333 North 26t' St.
Camp Hill, PA 17011
Personalty Currently Located at:
333 North 26t' St.
Camp Hill, PA 17011
Client:
Paul A. Cacciamani, Esq. Executor
Cipriani & Werner
1011 Mumma Rd.
Lemoyne, PA 17043
Intended Users:
E. Ralph Godfrey, Esq.
Paul A. Cacciamani, Esq. Executor
The Family of Grace Milliman Pollock
Effective Date of Appraisal:
d.o.d. February 15, 2013
Date of Report:
October 25, 2013
By:
Ibis Appraisaf
Services
r¢SN.HaWmrst.
P.o._I 2¢
carls�e PA z7oz3
(717)243-3474
rnfogibisappraisals.com
www.ibisappraisals.com
Ibis Appraisal Services October 25,2013
Pollock Estate(d.o.d.February 15,2013) Page 1 of 20
TABLE OF CONTENTS
Table of Contents 2
Appraisal Scope of Work 3
Appraisal Extraordinary Assumptions 4
Appraisal Hypothetical Conditions 4
Appraisal Summary 5
Personal Property Listing 6
Appraisal Summary (Copy) 15
Glossary 16
Appraisal Certification 17
References 18
Privacy Notice 19
Statement of Qualifications 20
Ibis Appraisal Services October 25, 2013
Pollock Estate (d.o.d.February 15,2013) Page 2 of 20
F
APPRAISAL SCOPE OF WORK
I hereby certify that, upon the clients' request for the appraisal of the estate personal property of
Grace Milliman Pollock, deceased, 333 North 26`h St. Camp Hill, PA 17011. I have appraised the
estate personal property to determine the Fair Market Value for the purpose of estate
administration, estate taxes and equitable distribution between heirs. The effective date is, as of
the d.o.d. February 15, 2013 and reported on October 25, 2013. The client in this estate appraisal
is,Paul A. Cacciamani, Esq. Executor, Cipriani & Werner 1011 Mumma Rd. Lemoyne, PA
17043. The intended users of this appraisal are E. Ralph Godfrey, Esq., Paul A. Cacciamani, Esq.
Exec., the family of Grace Milliman Pollock, and any other person(s) authorized by the
administrators of this estate.
I have personally and physically inspected the listed personal property. The date of inspection
was September 30, 2013 and performed in the presence of Paul A. Cacciamani, Esq. Exec. The
personalty was located at: 333 North 26`h St. Camp Hill, PA 17011. The personal property was
found to be in fair to good condition, unless otherwise noted.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources (listed in the Reference Section) using a Sales Comparison
Approach to determine Fair Market Value. [Fair Market Value is used in divorces and estates in
the state of Pennsylvania.] A market data analysis with comparable sales transactions was used
to reconcile the quality and quantity of data. Values are reported piece-by-piece, and/or as a
whole. All values reported have been determined with consideration to the condition of the item,
market conditions, and salability factors. All analyses, notes and paperwork are found in the
workfile.
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Pollock Estate (d.o.d.February 15,2013) Page 3 of 20
b j M
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APPRAISAL EXTRAORDINARY ASSUMPTIONS
Gq Assumes that the items are properly identified.
APPRAISAL HYPOTHETICAL CONDITIONS
GR There were no hypothetical conditions used in this appraisal.
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Pollock Estate (d.o.d.February 15,2013) Page 4 of 20
APPRAISAL SUMMARY
It is in my opinion, that as of the d.o.d. February 15, 2013 and reported on October 25, 2013, the
Fair Market Value of the Estate Personal Property of Grace Milliman Pollock, deceased, 333
North 26`h St. Camp Hill, PA 17011:
(Four Thousand Nine Hundred Nine Dollars and Zero Cents)
($4,909.00)
IbiS Appraisal
4L4) VIC s ACysLo ey SA 1494
ISA re ted 5Wem6er
Director& CEO
The reoort must he read in its entirety The Appraisal Summary ONLY is not the
appraisal report
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PERSONAL PROPERTY LISTING
1 Tea Tray Table. Mid-to-late twentieth century $20.00
mahogany tea tray table.
Location: Living Room.
Corresponding Digital Photograph File: img 9418.jpg
2 Coffee Table. Mid-to-late twentieth century hardwood $15.00
and leather top coffee table.
rj
Location: Living Room.
Corresponding Digital Photograph File: iTgj0l?.Ipg
3 Side Table. Mid-to-late twentieth century mahogany $65.00
drop-leaf side table with one drawer. Maker: Drexel.
Location: Living Room.
Corresponding Digital Photograph.File: img_9020.jpg
4 Side Table. Mid-to-late twentieth century mahogany $30.00
side table.
Location: Living Room.
Corresponding Digital Photograph File: img 9021.jpg
5 Side Table. Mid-to-late twentieth century mahogany $45.00
table with one drawer. Maker: J.B. Van Sciver Co.
Location: Living Room.
Corresponding Digital Photograph Files: img_9022&
img_9023.jpg
6 Figurine. Small clear crystal penguin figurine. Maker: $50.00
Steuben.
Location: Living Room.
Corresponding Digital Photograph File: img_9024 jpg
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Pollock Estate(d.o.d.February 15, 2013) Page 6 of 20
7 Chair. Early twentieth century bentwood Windsor chair $45.00
with straw seat and H-stretcher base.
Location: Living Room.
Corresponding Digital Photograph File: img 9025.jpg
8 '`1` Stereo. Mid-twentieth century RCA Victor console $40.00
stereo and radio.
Location: Living Room.
Corresponding Digital Photograph Files: imgjO26-
img 9029,jpg
9 Painting. Framed and matted watercolor painting. $35.00
Subject: Daisy flower field. Artist: Sneeder.
Location: Living Room.
Corresponding Digital Photograph Files: img_9030&
img 9031jpg
10 r Secretary. Mid-to-late twentieth century mahogany $400.00
Federal-style secretary with two glass doors flanked by
bookcases over desk over three single drawers. Desk
and drawers flanked by two drawers and two blind
doors. Maker: J.B. Van Sciver Co.
Location: Living Room.
Corresponding Digital Photograph File: img9032 jpg
Chest. Mid-to-late twentieth century mahogany four $200.00
drawer chest. Maker: Drexel.
Location: Dining Room.
Corresponding Digital Photograph Files: img 9035&
img9036.Jpg
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12 ' Table. Mid-to-late twentieth century mahogany Duncan $375.00
Phyfe-style dining table.
Location: Dining Room.
Corresponding Digital Photograph File: img_9038.jpg
13 Chairs. Six mid-to-late twentieth century mahogany $270.00
Hepplewhite-style shield-back chairs with plush seats.
Location: Dining Room.
Corresponding Digital Photograph File: img 9037.jpg
14 Bowl. Twentieth century sterling silver bowl. Maker: $40.00
Watrous Mfg. Co. Pattern: PD74.
Location: Dining Room.
Corresponding Digital Photograph Files: img_9039&
img_9041.jpg
15 `S Chocolate Set. Ceramic chocolate set: chocolate pot $35.00
r and six demitasse cups and saucers. Maker: Nippon.
Location: Dining Room.
Corresponding Digital Photograph Files: img 9045&
im 9047. .
16 Gravy Boat&Pitcher. Twentieth century Wedgwood $40.00
r
Embossed Queensware gravy boat in light blue and
cream colors.
Location: Dining Room.
Corresponding Digital Photograph Files: img_9048,
im _9049, & img 9051.jpg
r
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Pollock Estate (d.o.d.February 15, 2013) Page 8 of 20
17 Creamer. Late nineteenth, early twentieth century $14.00
Wedgwood Jasperware creamer in dark blue and white
colors.
{ Location: Dining Room.
x,
Corresponding Digital Photograph File: img 9050
18 China Service. Mid-to-late twentieth century china $160.00
service for eight. Maker: Lenox. Pattern: Mystic.'
Location: Dining Room.
Corresponding Digital Photograph Files: img_9057-
img_9059jpg
19 Tea Cart. Mid-to-late twentieth century metal and glass $20.00
tea cart.
Location: Dining Room.
Corresponding Digital Photograph File: img_906O.jpg
20 Pitcher. Early twentieth century hand-painted porcelain $55.00
pitcher. Maker: W.G. & Co. (William Guerin &
Company) Limoges. Artist: Helen Billman. Date: 1904.
Location: Kitchen.
Corresponding Digital Photograph Files: img_ 062-
img 064.jpg
21 China. Selection of twentieth century every-day china $25.00
and serving wares.
Location: Kitchen.
Corresponding Digital Photograph File: img_9O65.jpg
22 Painting. Framed oil painting. Subject: Wooded stream. $30.00
Artist: K. Schmeckenbecher. Date: 1960.
Location: First Floor Bedroom.
Corresponding Digital Photograph Files: img 9067&
img_9068.jpg
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Pollock Estate (d.o.d.February 15, 2013) Page 9 of 20
23 Table Lamp. Mid-twentieth century brass-based table $15.00
lamp.
Location: First Floor Bedroom.
Corresponding Digital Photograph File: img_907O.jpg
24 [- Desk. Mid-to-late twentieth century hardwood desk $30.00
' with eight drawers. Hidden storage in the foot-rest area,
under the central drawer. Maker: Jamestown Table
Company: Taylor Made.
Location: First Floor Bedroom.
Corresponding Digital Photograph Files: img_9071 &
im 9072.
pg
25 Chair. Mid-twentieth century hardwood braced fan- $20.00
back Windsor-style plank-bottom chair with H-
stretcher.
Location: First Floor Bedroom.
Corresponding Digital Photograph File: img_9074.jpg
26 Mantle Clock. Mid-to-late twentieth century brass Seth $10.00
Thomas mantle clock.
t ' Location: First Floor Bedroom.
Corresponding Digital Photograph File: img_9075.jpg
27 Sofa. Late twentieth century plush sofa with floral $50.00
r
motif.
Location: First Floor Bedroom.
Corresponding Digital Photograph File: img_9076.jpg
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28 Table. Early-to-mid twentieth century mahogany $150.00
Duncan Phyfe-style drop-leaf table.
Location: First Floor Foyer.
Corresponding Digital Photograph File: img_9077.jpg
29 Lamp. Twentieth century Chinese ginger jar ceramic $30.00
lamp.
Location: First Floor Foyer.
Corresponding Digital Photograph File: img_9079.jpg
30 Mirror. Early-to-mid twentieth century gold gilt $30.00
rectangular wall mirror.
Location: First Floor Foyer.
Corresponding Digital Photograph File: img_9080.jpg
31 Desk. Mid-nineteenth century mixed woods desk with $500.00
spiral columns.
Location: Second Floor Office.
Corresponding Digital Photograph Files: img 9082,
1m _9083, & im _9085. .
32 Lamp. Mid-to-late twentieth century brass table lamp. $30.00
Location: Second Floor Office.
Corresponding Digital Photograph File: img_9084 jpg
33 Paintin . Framed and matted watercolor painting. $100.00
Subject: Boats. Artist: Nick Ruggieri.
' Location: Second Floor Office.
Corresponding Digital Photograph Files: img_9086&
img_9088.jpg
,d
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Pollock Estate (d.o.d.February 15, 2013) Page 11 of 20
34 Sewing; Cabinet. Mid-twentieth century flame $75.00
mahogany sewing cabinet.
Location: Second Floor Craft-Sewing Room.
Corresponding Digital Photograph File: img 9O89.jpg
35 Sewing Box. Mid-twentieth century free-standing red- $25.00
painted sewing box.
Location: Second Floor Craft-Sewing Room.
Corresponding Digital Photograph File: img 9O9O.jpg
36 Bed. Mid-to-late twentieth century full-size mahogany $150.00
headboard and baseboard.
Location: Second Floor Back Bedroom.
Corresponding Digital Photograph File: img_ 092.jpg
37 Ni htstand. Mid-to-late twentieth century mahogany $30.00
nightstand. Part of the Master Bedroom Suite.
1 .� Location: Second Floor Back Bedroom.
1 Corresponding Digital Photograph File: img 9093.jpg
38 Lamp. Mid-to-late twentieth century ceramic table $15.00
lamp with cut-paper shade.
Location: Second Floor Back Bedroom.
Corresponding Digital Photograph File: img_9094.jpg
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39 Chest. Mid-to-late twentieth century mahogany $200.00
Federal-style four drawer chest. Maker: Virginia
Galleries: Henkel Harris.
Location: Second Floor Back Bedroom.
Corresponding Digital Photograph Files: img9095&
imgj 096. '
40 Bookcase. Small mid-twentieth century mahogany $20.00
four-shelf bookcase with decorative cut-out on first-
shelf-sides.
Location: Second Floor Back Bedroom.
Corresponding Digital Photograph File: img9097.jpg
41 Boudoir Lamps. Pair of matching early-to-mid $30.00
twentieth century clear glass boudoir lamps.
Location: Second Floor Back Bedroom.
Corresponding Digital Photograph Files: img 9098&
img 9099.jpg
42 Beds. Two matching mid-to-late twentieth century full- $400.00
size mahogany headboards and baseboards.
Location: Second Floor Master Bedroom.
Corresponding Digital Photograph Files: img9100&
img 9101 jpg
to
43 Chests. Two matching mid-to-late twentieth century $600.00
mahogany tall chests with five single drawers. Matches
the nightstand in the Second Floor Back Bedroom.
Location: Second Floor Master Bedroom.
Corresponding Digital Photograph Files: img_9102 &
img_9112jpg
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k ` •
44 Bachelor's Chest. Mid-to-late twentieth century $200.00
mahogany bachelor's chest with four single drawers.
Location: Second Floor Master Bedroom.
Corresponding Digital Photograph File: img 9103.jpg
45 Table. Mid-to-late twentieth century French Art $150.00
Nouveau-style mahogany occasional table with
cabriole legs.
Location: Second Floor Master Bedroom.
Corresponding Digital Photograph File: img_9106.jpg
46 Lamp. Mid-twentieth century brass table lamp. $40.00
Location: Second Floor Master Bedroom.
Corresponding Digital Photograph File: img 9108.jpg
r�
Total $4,909.00
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APPRAISAL SUMMARY (COPY)
It is in my opinion, that as of the d.o.d. February 15, 2013 and reported on October 25, 2013, the
Fair Market Value of the Estate Personal Property of Grace Milliman Pollock, deceased, 333
North 26th St. Camp Hill, PA 17011:
(Four Thousand Nine Hundred Nine Dollars and Zero Cents)
($4,909.00)
6is Appraisal
ervices
0yssa L. L , ISA-494
is c dited9Kemder
lDirector(s�CEO
The report must be read in its entirety. The Appraisal Summary ONLY is not the
appraisal report.
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Pollock Estate (d.o.d.February 15, 2013) Page 15 of 20
GLOSSARY
Extraordinary Assumption. An assumption, directly related to a specific assignment, which, if
found to be false, could alter the appraiser's opinions or conclusions [USPAP].
Fair Market Value. The price at which a property would change hands between a willing buyer
and a willing seller, neither being under any compulsion to buy or sell and both having
reasonable knowledge of relevant facts [IRS Regulation Section 1.170A-1(c)(2)].
Fair Market Value Expanded. Fair Market Value is not to be determined by a forced sale...nor is
the Fair Market Value of an item of property to be deterred by the sale price of the item in a
market other than that in which such an item is most commonly sold to the public...taking into
consideration the location of the item where appropriate. [Treasury Regulation § 20.2031-1(b)].
Hypothetical Condition. That which is contrary to what exists but is supposed for the purpose of
analysis [USPAP].
Replacement Value. The term replacement value refers to the amount that an entity would have
to pay, at the present time, to replace any one of its assets [Wikipedia].
Sale Comparison Approach. This approach compares an object property's characteristics with
those of comparable objects that have recently sold in similar transactions [Wikipedia].
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CERTIFICATION OF APPRAISAL
I certify that, to the best of my knowledge and belief:
- The statements of fact contained in this report are true and correct.
- The reported analyses, opinions, and conclusions are limited only by the reported assumptions
and limiting conditions and are my personal, impartial, and unbiased professional analyses,
opinions, and conclusions.
- I have no present or prospective interest in the property that is the subject of this report and no
personal interest with respect to the parties involved.
I have no bias with respect to the property that is the subject of this report or to the parties
involved with this assignment.
My engagement in this assignment was not contingent upon developing or reporting
predetermined results.
- My compensation for completing this assignment is not contingent upon the development or
reporting of a predetermined value or direction in value that favors the cause of the client, the
amount of the value opinion, the attainment of a stipulated result, or the occurrence of a
subsequent event directly related to the intended use of this appraisal.
My analyses, opinions, and conclusions were developed, and this report has been prepared, in
conformity with the Uniform Standards of Professional Appraisal Practice.
- I have made a personal inspection of the property that is the subject of this report.
No one provided significant personal property appraisal assistance to the person signing this
certification:
This appraisal was based upon the following assumptions, limitations, and conditions:
1. The information contained in this report was gathered from sources considered reliable, personal
examination, research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the
representation of others concerning the value, authenticity, condition, origin, or provenance of an item
appraised.
3. The appraiser assumed that a normal and careful examination of the property was sufficient to
determine its quality and condition and that no extraordinary examination procedures were to be
utilized,unless these were specially requested and the expenditure of funds therefore authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as part of
this report. The appraiser does have the right to refuse testimony.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct,but they are not guaranteed.
r is A praisal
rvices
PL.W oney, �914
IS,�1`t ccre e W.em6er
(Directo c�CYEO
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' T
, • V Y
APPRAISAL REFERENCES
Art Fact. http://www.artfact.com
Art Price. http://www.artprice.com
Cordier Antiques & Auctions. 2151 Market St. Camp Hill, PA 17011. 717- 731-8662.
http://www.cordierantiques.com
Crai 's List. http://www.craigslist.com
eBay. http://www.ebay.com
I.R.S. Publication 561: Determining the Value of Donated Property. http://www.irs.gov/pub/irs-
pdf/p561.pdf
Live Auctioneers. http://www.liveauctioneers.com
Morphy Auctions. 2000 N. Reading Rd., Denver, PA 17517. 717-335-3435.
http://www.morphyauctions.com/
Pook & Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040.
http://www.pookandpook.com
Prices for Antiques. http://www.p4a.com
Proxibid. http://www.proxibid.com
Terapeak. http://www.terapeak.com
Treasury Regulation § 20.2031-1(b). Title 26: Internal Revenue. Chapter I: Internal Revenue
Service, Department of the Treasury (Continued). Part 20: Estate Tax; Estates of Decedents
dying after August 16, 1954. Sec. 20.2031-1: Definition of gross estates; valuation of property.
U.S. Treasury Regulations Section 1.170A-1(c)(2): Charitable, etc., Contributions and Gifts;
Allowance of Deduction. http://www.taxalmanac.org/index.php/Reg._l.170A-1
Uniform Standards of Professional Appraisal Practice. http://www.appraisalfoundation.org
Wikipedia. http://en.wikipedia.org/wiki/Replacement_value
Worthpoint. http://www.worthpoint.com
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PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers,
along with all providers of personal financial services are now required by federal law to inform
their clients of the policies of the firm with regard to the privacy of client nonpublic personal
information. As professionals, we understand that your privacy is very important to you and are
pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as "nonpublic
personal information" about you. This information is used to facilitate the services that we
provide to you and may include the information provided to us by you directly or received by us
from others with your authorization.
We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as necessary or as required by
law. By way of example, a necessary disclosure would be to our independent contractors, and in
certain situations, to unrelated third party consultants who need to know that information to
assist us in providing appraisal services to you. All of our independent contractors and any third
party consultants we engage are informed that any information they see as part of an appraisal
assignment is to be maintained by strict confidence within the firm. A disclosure required by law
would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a
legal action to which you are a party.
We will retain records relating to professional services that we have provided to you for a
reasonable time so that we are better able to assist you with your needs. In order to protect your
nonpublic personal information from unauthorized access by third parties, we maintain physical,
electronic, and procedural safeguards that comply with our professional standards to insure the
security and integrity of your information.
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' ' J N • � •
STATEMENT OF QUALIFICATIONS
Alyssa L.W. Loney, ISA-AM
PRESENTLY
Founder of Ibis Appraisal Services. Owner and Director. October 2001- Present. Responsible for
the management and direction of Ibis Appraisal Services. Conducts extensive on-site and in-
house appraisals, valuations, assessments, and analyses of personal and cultural property.
Conducts research on all objects considered personal and cultural property. Performs appraisals
for divorces, estates and insurance. Performs in the service of law firms, banks, insurance
agencies, universities, library, museums, churches, non-profit agencies and the general public.
Responsible for the development of policies, guidelines, public programs, and standards for Ibis
Appraisal Services. Takes an active role in promoting ethics in appraising. Works with local,
state, national and international agencies to prevent and uncover appraisal and personal/cultural
property fraud.
Member of the International Society of Appraisers and the American Society of Appraisers.
PROFESSIONAL COURSE COMPLETIONS
ISA Course Completions
- Core Course in Appraisal Studies
- Antiques & Residential Contents
- Advanced Report Writing
USPAP Completion
- Uniform Standards of Professional Appraisal Practice
PROFESSIONAL ACCOMPLISHMENTS
State Historical and Underwater Archaeologist for the State of Louisiana.
Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian
Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana.
Director of the West Virginia University Historical Costume Museum.
Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/
University of York, England.
Research and Preservation Specialist for the Maryland Historical Trust.
Presented and published works for national and international organizations including the
Society for Historical Archaeology, Middle-Atlantic 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.
M.A. Archaeology, 1995, University of York, York, England.
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Pollock Estate (d.o.d.February 15,2013) Page 20 of 20
EXHIBIT E
M&T Bank
499 Mitchell Road,Millsboro,DE 19966 Adjustment Services
Phone 888-502-4349
F ax (302)934-2955
September 25,2013
Karin Wetzel
M&T Bank
3607 Derry Street
Harrisburg,PA 17111-1990
Re: Estate of Grace Pollock
Social Security: 116-10-0770
Date of Death:February 15,2013
Dear Sir or Madam:
Per your inquiry on March 15,2013,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
1. Type of Account Checking Account
Account Number 98189859
Ownership(Names qfl Grace M.Pollock
Opening Date 0711411997
Balance on Date of Death $248,010.25
Accrued Interest $ 2.11
Total $248,012.36-���-�-------
2. Type of Account Checking Account
Account Number 69071101
Ownership(Names o,) Grace M.Pollock
Opening Date 0&2&11964
Balance on Date of Death $93,873.89
Accrued Interest $ .44
----------------------------------------------
Total $93,874.33
For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds,
please call the West Shore plaza at 717-731-1730.
We were unable to locate any safe deposit box for the above-mentioned decedent.
This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers,
Representative Payee,or Trustee under a Written Agreement
Sincerely,
Valarie Mercer
Adjustment Services