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HomeMy WebLinkAbout05-01-14 REV-1500 EX (02.11)(8) 1505610140 OFFICIAL USE ONLY PA Department of Revenue Bureau of individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 3 4 9 0 4 Harrisburg PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number 'Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 8 0 1 2 0 1 3 0 9 1 0 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI R Y E S K Y R E G I N A E (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 R I.Original Return 2.Supplemental Return 3,Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate Ej 4a. Future interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) QX 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 n 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 Number v•, N I V O V O T T O I I I 7 1 7 4 3 f3 4x]r REGISTERrO�f/ILLS U�NLY� � A T r'rl rri First Line of Address -t F--� CD 1 0 E A S T H I G H S T R E E T ° c a r" Second Line of Address r-- -i Cnr— City or Post Office State ZIP Code 'DATE FILED U'l_J C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: IOTTOOMARTSONLAW.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 true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI Ur OF PER,¢ON,R1T]'E ON;IBLE FOR FILING RETURN 4 �'?0 jaot'k ADDRESS � 0 417 DARLA ROAD MECHANICSBURG PA 17055 SIGNATIIREO P E OTHE EPRESENTATIVE ATE `! 3a/za a w ADDRESS 10 EAST HIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 N� 1505610240 REV-1500 EX(FI) Decedents Social Security Number Decedent's Name: REGINA E- RYESKY RECAPITULATION 1, Real Estate(Schedule A) . ...... . ........... . I 2, Stocks and Bonds(Schedule B) 2. 1 2 1 9 4 9 6 . 6 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) --- 3. 4. Mortgages and Notes Receivable(Schedule D) ... ... ..... ....... 4, 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. ..... 5. 1 ? 6 3 8 1 . 9 0 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested 6. 0 . 11 0 7. Inter-Vivos Transfers&Miscellaneous N Probate Property (Schedule G) t Separate Billing Requested 7. 2 0 8 ? 4 8 . 1 0' 8. Total Gross Assets(total Lines 1 through 7) . ...... ... ...... .. 8. 1 6 0 4 6 2 6 . 6 0 9. Funeral Expenses and Administrative Costs(Schedule H) .. . . . ... . . 9. 4 8 4 5 2 . 4 0 10. Debts of Decedent,Mortgage Liabilities.and Liens(Schedule 1) . .. ..... 10, 1 6 2 . 4 1 11, Total Deductions(total Lines 9 and 10) .. . . .. . . . .. . . .... ... .. . ... .... . It. 4 8 6 1 4 . 8 1 12, Net Value of Estate(Line 8 minus Line 11) . . . . . . . . 12. 1 5 5 6 0 1 1 . 7 9 13. Charitable and Governmental Requests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . .. . . 14, 1 5 5 6 0 1 1 7 9 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045_ 1 5 5 6 0 1 1 . ? 9 16. 7 0 0 2 0 . 5 3 17. Amount of Line 14 taxable at sibling rate X A2 0 . 0 a IT 11 . 0 a 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 0 . 0 a 19. TAX DUE . . .. . . . ... ... .. . .... . . .. . . . ..... .... . . . . ... . . 19, 7 0 0 2 0 - 5 3 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX(Fr) Page 3 File Number Decedent's Complete Address: 21 13 0904 DECEDENT'S NAME REGINA E. RYESKY STREET ADDRESS 301 GLENDALE STREET CITY STATE ZIP CARLISLE I PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 70 020.53 2, Credits/Payments A.Poor Payments 68,000.00 B.Discount 3,501.03 Total Credits(A+B) (2) 71,501.03 3. Interest (3) 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) 1,480.50 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 ...................................................................... ❑ n b. retain the right to designate who shall use the property transferred or its Income 1:1 I] c, retain a reversionary interest ..................................................................................................... ❑ fX d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ IX 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ n 3. Did decedent own an'in trust for'or payable-upon-death bank account or security at his or her death? ......... © ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. © ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(1)]. 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 172 P.S.§9116(a)(I A)(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 decedents lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(I)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents 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-1502 EX+(12-12) pennsylvania SCHEDULE A DEPARTMENT of REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: REGINA E.RYESKY 21 13 0904 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. Real Estate located at 301 Glendale St., Carlisle Borough,Cumberland Co„Pa.,known as Tax 0.00 Parcel No.04-21-0322-268&being described in Deed dated 6/23/81 &being recorded in Cumb. Co.Deed Book "L",Vol.20,Page 650,&being conveyed to Samuel Ryesky and Regina Ryesky, his wife. Samuel Ryesky died 7/7/2011,leaving title solely vested in Regina Ryesky,Decedent herein. SUSPEND ASSET TOTAL(Also enter on Line 1,Recapitulation.) $ 0.00 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT INHERITANCE STOCKS & BONDS INHERITANCE TAAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER REGINA E.RYESKY 21 13 0904 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Morgan Stanley/Smith Barney Account 9 410-893279 1,216,449.64 See attached valuation l.a Accrued dividends on Item 1 3,046.96 See attached valuation TOTAL(Also enter on Line 2,Recapitulation) $ 1,219,496.60 If more space is needed,insert additional sheets of the some 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: REGINA E.RYESKY 21 13 0904 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. Morgan Stanley/Smith Barney account#410-893363 58,770.33 See attached valuation 2. Sovereign Bank Money Market account# 1674061951 3,604.92 $3,604.82+$,10 interest See attached valuation 3. Sovereign Bank checking account 92891033817 29,597.55 $29,597.33 +$,22 interest See attached valuation 4. Sovereign Bank checking account#3381127764 6,836.18 $6,836.17+$.01 interest See attached valuation 5. Sovereign Bank CD 31675548133 39,152.84 $39,147.22+$5.62 See attached valuation 6. 2005 Honda Civic 6,600.00 Kelly Blue Book value See attached valuation 7. WWII Ford Pass Amphibian 26,000.00 See attached valuation 8. Joseph James Jewelers,proceeds of jewelry sales 5,500.00 9. Capital Blue Cross,refund of premium 270.08 10. Proceeds from sale of personal property on E-Bay 50.00 TOTAL(Also enter on Line 5,Recapitulation) $ 176 381.90 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER REGINA E. RYESKY 21 13 0904 This schedule must be completed and fled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE ITEM INCLUDE THENAMT A SEER.TRANSFEREE,THEI OF THE DEED FPTODECEDEM AND NUMBER THE DATE OF TRANSFER.ARACH A COPY OFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Sovereign Bank savings account#2894020839, ITF Robert A. 6,864.86 100.00 6,864.86 Ryesky, son See attached valuation 2. MetLife IRA, contract#1746282,beneficiary: Robert A.Ryesky, 12,233.49 100.00 12,233.49 son, 100% See attached valuation 3. American General/Western Nat'l Annuity Contract#XP234148 105,332.65 100.00 105,332.65 Beneficiary: Robert A.Ryesky, 100% See attached valuation 4. Jackson Nat'l Annuity Contract#1008145489 84,317.10 100.00 84,317.10 Beneficiaries: Robert A.Ryesky, son, 33.3%; Diana Ryesky, daughter,33.3%;Melissa A.Wilson,daughter, 33.3% TOTAL (Also enter on Line 7,Recapitulation $ 208 748.10 If more space is needed,use additional sheets of paper of the same size. REV-1511 EXa(e8-18) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER REGINA E.RYESKY 2I 13 0904 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: 1, Ewing Brothers Funeral Home,Carlisle,PA 2,770.00 B. ADMINISTRATIVE COSTS: L Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2, Attorney Fees: Martson Law Offices(estimated) 43,700,00 3, Family Exemption:(if decedent's address is not the same as daimanPs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4, Probate Fees: Cumberland County Register of Wills 883.50 6 Accountant Fees: 6. Tax Return Preparer Fees: 7. 8. Cumberland Law Journal,advertising Letters Testamentary 75.00 9, The Sentinel,advertising Letters Testamentary 200.16 10. Sovereign Bank,estate checks 8.88 11. Mountz Jewelers,appraisal fee 302.10 12. Dave Uhrig,appraisal fee 150.00 13, Deutsche Rentenversicherung Bund,refund of pension paid after date of death 33236 14. Sovereign Bank,monthly maintenance fee 30.00 TOTAL(Also enter on Line 9,Recapitulation) $ 48 452.40 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 REGINA E. RYESKY 21 13 0904 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. Church of God Some,account payable 42.00 2. PPL,account payable 3.51 3. Borough of Carlisle,account payable 72.90 4. PA Department of Revenue,2013 PA40 tax due 44.00 TOTAL(Also enter on Line 10,Recapitulation) $ 162.41 If more space is needed,insert additional sheets of the same size. REV-1513 EX*(01-101 pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: REGINA E.RYESKY 21 13 0904 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. Robert A.Ryesky Lineal 518,670.59 417 Darla Road Carlisle,PA 17055 2. Diana Ryesky Lineal 518,670.60 3905 Burke Avenue North Seattle,WA 98103 3. Melissa Wilson Lineal 518,670.60 1927 Rhododendron Way Bellingham, WA 98229 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. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 68 600.06 Discount: ___ 3 501.03 Interest Table Year Days Delinquent Balance Due Interest this time period this year_ this period Before 1981 1982 1983 _ - 1984 _ 1985 1986 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 - 2000 _ 2001 _ 2002 2003_ _ - 2004 2005 --- --- --- - 2008 2007 2008_ 2009 m 2010 2011 through 2014 TOTALS Penalty Calculation If the decedents date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996:_ Penalty: F WILES\Clients\14323 Ryesky\14323,1 w will^_011 COPY LAST WILL AND TESTAMENT I, REGINA E. RYESKY, of Carlisle Borough, 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 death 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 Executors shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give such items of personalty as are itemized in a certain list, if any, to the persons named thereon,which list is signed and dated by me at the end thereof. 3. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property,unto my stepchildren,ROBERT A.RYESKY,DIANA RYESKY and MELISSA WILSON, with substitution of issue. 4. I nominate, constitute and appoint my step-children, ROBERT A. RYESKY, DIANA RYESKY and MELISSA WILSON, or such of them as are able or willing to so serve, as co- Executors of my estate. 5. I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 6. 1 authorize and empower my Executors, in their sole and absolute discretion,to purchase or [Initials] Page 1 of 3 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We,Regina E.Ryesky,No V.Otto III and a,,r—Ic the Testatrix and the witnesses,respectively,whose names are signed to the foregoing instrument,being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and 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. gi E. Ryesky, Tes t ix Witness VAWes's Subscribed, sworn to and acknowledged before me by Regina E. Rye /,the Testatrix,and subscribed and sworn to before me by No V. Otto III and the witnesses, this /3'c ay q / �U 6/ . Notary Public COT.AfONWPAI.IHofPSN OTVAMMA `�IOT'ARIAL sFar. victona L.Ctto,Notary Public Carlisle Ftoro,Cumberland County M commiasiun ei ires December 20,2014 Page 3 of 3 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; to employ agents, attorneys and proxies and to delegate to them such power as my Executors consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition,I direct that my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this 13 4�- day of e (SEAL) Regi6k E. Ryesky 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 subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 2 of 3 Estate Valuation Date of Death: 08/01/2013 Estate of: Ryesky Valuation Date, 08/01/2013 Account: 410-893279 Processing Date: 08/05/2013 Report Type: Date of Death Number of Securities: 3.7 File ID: Ryesky 410-893279 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 89506.41 Cash (CASBI 09,506.41 2) 60000 ALLY BK MIDVALE UTAH (02004MH63) Interactive Data Corporation DTD: 08/20/2010 Mat: 08/20/2013 1.68 08/01/2013 100,05210 Mkt 100.052100 60,031.26 Int: 02/20/2013 to 08/01/2013 - 426.08 Note: Put Option on DOD 3) 95000 ALLY BK MIDVALE UTAH (02004MS61) Interactive Data Corporation DID: 09/11/2010 Mat: 09/1712013 1.458 08/01/2013 100.14830 Mkt 100.198300 95,140.89 Int: 03/17/2013 to 00/01/2013 517.03 Note: Put Option on DOD 4) 00000 AURORA BK FSB WILMINGTON DEL (05155'rBV9) Interactive Data Corporation DTD: 01/26/2011 Mat: 01/27/2014 1.28 08/0112013 100.45880 Mkt 100.458800 80,367.09 Int: 07126/2013 to 08/01/2013 15.78 Note: Put Option on DOD 5) 40000 BMW SK NORTH AMER UTAH (05566PA80) Interactive Data Corporation DTD: 12/1012010 Mat: 12/10/2011 1.258 08/01/2013 100.34960 Mkt 100.399600 40,139.84 Int: 06/10/2013 to 08/01/2013 71'23 Note: Put Option on DOD 6) 50000 DISCOVER BK (25467INDB) Interactive Data corporation DID: 04/24/2013 Mat: 04/24/2015 0.558 08/01/2013 99.59910 Mkt 99.599100 49,799.55 Int: 04/24/2013 to 08/01/2013 74.59 Note: Put Option on DOD 7) 95000 DISCOVER BK (254671RL6) Interactive Data Corporation DTI): 07/03/2013 Mat: 07/06/2015 0.78 08/01/2013 99.64770 Mkt 99.647700 94,665.32 Int: 07/0312013 to 08/01/2013 52.84 Note: Put Option on DOD 8) 90000 FIRSTBANK P R SANTURCE (33764JPL3) Interactive Data Corporation DTD: 11/21/2012 Mat: 11/21/2014 0.758 08/01/2013 100.25570 Mkt 100.255700 90,230.13 Int: 06121/2013 to 08/01/2011 75.82 9) 50000 FIRSTBANK P R SANTURCE (33764JTA3) Interactive Data Corporation DID; 02/15/2013 Mat: 02/13/2015 0.558 08/01/2013 99.71740 Mkt 99.777900 49,080.70 Int: 06/15/2013 to 08/01/2013 35.41 30) 70000 GE CAP BK INC RETAIL (3616OTG59) Interactive Data Corporation DTD: 01/06/2012 Mat: Di/06/2015 1.58 08101/2013 100.94370 Mkt 100.943700 70,660.59 Int: 07/06/2013 to 08/01/2013 14.79 Note: Put Option on DOD Page 1 This report was produced with E.stateVal, 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 7.3.1) Sc- h-e dG.L B L I,s.44 �+ z Date of Death: 08/01/2013 Estate of: Ryesky Valuation Date: 08/01/2013 Account: 410-893219 Processing Date: 08/05/2013 Report Type: Date of Death N=ber of Securities: 17 Pile ID: Ryesky 410-893279 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/aid Adjustments ACC"AIS Value 11) 70000 OR CAP BK INC RETAIL (3616MS8) Interactive Data Corporation DTD: 10/20/2011 Mat: 10/28/2014 1.5% 08/01/2013 100.89010 Mkt 100.890100 70,623.07 Int: 04/30/2013 to 08/01/2013 261.53 Note: Put Option on DOD 12) 40000 GOLDMAN SACHS BK USA NY (3014264D4) Interactive Data Corporation DID: 08/24/2011 Mat: 08/25/2014 1.15% 08/01/2013 100.45710 Mkt 100.457100 40,162.84 Int: 02/24/2013 to 08/01/2013 199.12 Note: Put Option on DOD 13) 74000 GOLDMAN SACHS BK USA NY (3814264W2) Interactive Data Corporation DTD: 09/07/7011 Mat: 09/08/2014 1.2% 08/01/7013 100.51950 Mkt 100,519500 74,384.43 Int: 03/01/2013 to 08/01/2013 351.63 Note: Put Option on DOD 14) 95000 GOLDMAN SACHS BK USA NY (38143AKA2) Interactive Data Corporation DTD: 02/15/2012 Mat: 07/17/2015 19 08/01/2013 100.28930 Mkt 100.789700 95,274.84 Int: 02/15/2013 to 08/01/2013 434.66 Note: Put Option on DOD 151 75000 SALLIE MAE BK MURRAY UTAH (79545OPM1) Interactive Data Corporation DTD: 10/03/2012 Mat: 10/01/2014 0.859 08/01/2013 100.26000 Mkc 100.260000 75,195.00 Int: 04/03/2013 to 08/01/2013 209.59 Note: Put Option on DOD 16) 50000 SALLIE MAE BK MURRAY UTAH (795450QD4) Interactive Data Corporation DID: 10/24/2012 Met: 10/24/2014 0.75% 08/01/2013 100.25920 Mkt 100.259200 50,129.60 Int: 04/24/2013 to 08/01/2013 101.71, Note: Put Option On DOD 11) 90000 SALLIE MAE BK MURRAY UTAH (795450QL2) Interactive Data Corporation DTD: 11/21/2012 Mat: 11/21/2014 0.75% 08/01/2013 100.25570 Mkt 100.255700 90,230.13 Int: 05/71/2013 to 08/01/2013 133.15 Note: Put Option on DOD Total Value: $1,216,d49.6d Total Accrual: $3,046.96 Total: $1,219,496.60 Page 2 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 7.3.1) Estate Valuation Date of Death: 08/0112013 Estate of: Ryesky Valuation Date: 08101/2013 Account: 410-893363 Processing Date: 08/05/2013 Report Type: Date of Death Number of Securities: 1 File ID: Ryesky 410-893363 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 58770.33 Cash (CASH) 58,770.33 Total Value: $58,770.13 Total Accrual.: $0.00 Total: $58,770.33 Page 1 This report was produced with EstateVal, a product of Estate Valuations fi Pricing Systems, Inc. If you have questions, please contact EVP systems at (816) 313-6300 or www.evpsys.com, (Revision 7.3.1) Sovereign Bank ESTATE OF Regina Ryesky SOCIAL SECURITY#: 052-28-6574 DATE OF DEATH: August 1, 2013 Account#: 1674061951 Type: Money Market Open date: 1/23/2007 In the name of. Regina E Ryesky (Robert-A Ryesky POA) Date of Death Balance: $3,604.82 Int.(YTD) from 1/1/2013 to 8/1/2013 $5.65 �r�e Accrued interest to date of death: $0.10 Other Info: POA Added 8/9/2012 Account#: 2891033817 Type: Checking Open date: 9/30/1991 In the name of: Regina E Ryesky(Robert-A Ryesky POA) Date of Death Balance: $29,597.33 Int.(YTD) from 1/1/2013 to 8/1/2013 $0.66 H�l� Accrued interest to date of death: $0.22 Other Info: POA Added 8/9/2012 Account#: 2894020839 Type: Savings Open date: 1/21/1983 In the name of: Regina E Ryesky ITF Robert A Ryesky II Date of Death Balance: $6,864.58 �oN Int.(YTD) from 1/1/2013 to 8/l/2013 $1.77 Accrued interest to date of death: $0.28 Otherinfo: Account#: 3381127764 Type: Checking Open date: 8/27/1999 In the name of: Regina E Ryesky(Robert-A Ryesky POA) Date of Death Balance: $6,836.17 Int.(YTD) from 1/1/2013 to 8/1/2013 $0.99 Accrued interest to date of death: $0.01 Other Info: POA Added 8/9/2012 Account#: 1675548133 Type: CD Open date: 4/2/2009 / In the name of: Regina E Ryesky S� Date of Death Balance: $39,147.22 Nr1R ` Int.(YTD) from 1/1/2013 to 8/1/2013 $591.19 Accrued interest to date of death: $5.62 Otherinfo: Page 1 of 2 Sovereign Bank ESTATE OF Regina E Ryesky SOCIAL SECURITY#: 052-28-6574 DATE OF DEATH: August 1, 2013 Account#: 1675551350 Type: CD Open date: 3/31/2011 In the name of: Regina A Ryesky (Robert A Ryesky POA) Date of Death Balance: $0.00 Int.(YTD) from 1/1/2013 to 8/l/2013 $0.00 Accrued interest to date of death: $0.00 Other Info: POA added 8/9/2012. Closed 9/30/2012 at $10,180.91 Account#: 7672850423 Type: CD Open date: 2/1/2012 In the name of: Regina E Ryesky(Robert—A Ryesky POA) Date of Death Balance: $0.00 Int.(YTD) from 1/1/2013 to 8/1/2013 $66.47 Accrued interest to date of death: $0.00 Other Info: POA Added 8/9/12. Closed 4/3/2013 at 20250.89 Account#: *2700 Type: Credit Card Open date: 11/14/2011 In the name of: Regina E Ryesky Date of Death Balance: $0.00 Int.(YTD) from to Accrued interest to date of death: Other Info: *4342970018832700 Account#: *1789 Type: Credit Card Open date: 4/9/2012 In the name of: Regina E Ryesky Date of Death Balance: $0.00 Int.(YTD) from to Accrued interest to date of death: Other Info: *4342880017751789 Page 2 of 2 2005 Honda Civic Value Sedan 4D Used Car Prices -Kelley Blue Book Pagel of 3 21P CODE:12241 1 Sign In for Sign uP) home car values i cars for sale i car reviews i KBB top picks research tools -_-----_—__-- -_ - - 2014 CHEVROLET IMPALA-- �-_ - _ - ---�1 Popular at KBB.com - Ws both s gbv and me.The Inpaws Imovotw Seemly fcg n ind,de/0 QbMaetl Qb bags.•and ove7nUa leauaw aum as Foryrad Collak Akd,lmw 1 The 40 mpg Cars of 2013 Doix t oo Warring and Slde BBW Zone nlaM1 I - Burk Your Ovm Reauest a Ouole Loedo a Stdre Aden6wneM way ads? Home>Car values>Honda>CMC> 2005> Category>Style>Options>CoMlOon> 1Honda _ Q i OWC O 2005 t=J Valve Sedan 4D 200.5 Honda Civic ,20 40 2005 2006 I New 2013 Style: Value Sedan 4D V 1� ®" .r"',`-- Yew x118 I• . photos Mileage:60,000 Gunge I L__ tar I like� EdR op0om I Change style pricing photos I) specs kbb expert review consumer reviews ratings compare Used Car Prices See TradPtn/SLUValues rlr3�1HVunopl ,l - _-- --- Caritilo4 Prc-0Jynod'y-. 1 Suggested Retail I Private Party Special APR Finance rate slatting at I{ I Excellent I tar pto 60 months " s $7,776 Find Deals Near You See local deals Oi lhuxWi Cerb5ta RO "� •' ' ', Very Good i '�.r:_*c`."•"�.. �a $7,451 = Free VIN Check 1 Good a Enter 19N(OVtlonalf �� 1 � $7,276 ✓A°o° No VIN?No pmnemt — j 4a d� a t my m97 I Fair -- $6,651 Know Your Credit Score? CERTIFIED Verify Condition ; I Getyoursnow— -J RREOIYNEP j i _ WITH EXCEPTIONAL COVERAGE ---- I THAT EXTENDS THE NEW VEHICLE BUMPER-TO-BUMPER WARRANTY ' UP TO Cars for Sale near Newville 6-YEARS OR i 70,000-MILES' 2005 Honda Civic' •r..ia�y-r..t.wu.s,�,mtma.w;.aa.......ona adwnka ent WIN ae9? 1 12 for Sale Near You 3 eeiow Blue Book Value• View all •6x901 on me Suyyesx d Reb1 valve Fxttlknt axxnuan am the Lase v me eanrguraum. — Buyer's Resources i � What can l afford? Calculate your monthly Payment I Compare This Car I — 1 want extended vehicle protection I I ,-m.^,mn.mennhvl�tnr�yrN� / 2005 Honda Civic RttcnOy Viewed Kars Ll—Hysaw:d.Cars I , http://www.kbb.conVhonda/eivic/2005-honda-civic/value-sedan-4d/?condition=fair&vehi... 10/21/2013 David W Uhrig— Military Vehicle Broker and .,.. � Appraisal Services MVPA Member 120C P.O. Box 726-A Chillicothe, Ohio 45607 November 18, 2013 To: Whom it may concern, Re : Opinion letter of Value for one WWII Ford Model GPA Amphibious 4 X 4. 4 This a a.fairly complete and original FORD GPA. The body seems to be rust free and all major parts are present , it is missing some Important parts such as the Surf Shield , Carburetor,distributor,front winch rope guide and BO Running light assembly. It has been sitting for over 40 years without running so will require a complete mechanical rebuild . However it has all the potential for a restoration project. It is Titled as a 1940 Ford Passenger AmphibianWith ID No, SE7483PA, Odometer reads 64,577 Mi. I put the fair market value of this Ford GPA amphibian in its present condition and at this time to be 526,000.00 (Twenty Six Thousand and 00!100 U.S.Dollars) I certify that, to the best of my knowledge and belief, the statements of fact contained in this report are true and correct. The report analysis, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and is my personal unbiased professional analysis,opinions and conclusions. I have no present or prospective interest in the property that is the subject of this report and no personal interest or bias with respect to the properties involved. My compensation is not contingent on an action or event resulting from the analysis, opinions or conclusions in, or the use of this report. My identification number is 31-1056029.. The above price is based both on my professional qualifications which include(35)years experience selling military vehicles and equipment as well as(25)years as a Vehicle Judge for the Military Preservation Association(MVPA). The price is also determined by the current prices of military vehicles,both advertised and paid. Sincere avid W. Uhrig P Phone & FAX: (740) 772-1540 E-Mail: daveuhrig @armyjeeps.net Web Site: http:llwww.armyjeeps.net Interesting Trades Considered , c l��l,, [� �."„rte ? Mett lfe P.O.Box Mefti f e Des Moines es IA IA 50306-0366 August 26, 2013 ESTATE OF REGINA RYESKY 417 DARLA RD MECHANICSBURG, PA 17066 RE: METLIFE INVESTORS INSURANCE COMPANY CONTRACT 1746282 DECEASED REGINA RYESKY Dear Executor: We are writing to provide you with important information regarding the above contract. The Internal Revenue Service requires we furnish the date of death value for Individual Retirement Annuities (IRAs) on which a death claim has been filed in case this value is needed for income tax purposes. In most cases,the executor/administrator of the decedent's estate will not need the date of death fair market value for income tax purposes. The date of death valuation will only be necessary for income tax purposes if one or more of the decedent's IRAs contain nondeductible contributions and, in addition,the decedent received an IRA distribution in the year of death. This is to inform you that the value of the IRA contract as of the date of death, August 01, 2013, was $12,233.49.1 If you have any questions, please contact your representative or call our Customer Service Center at 1-800-255-9448 (Fixed Line) Monday through Friday between 8:30,a.m. and 6:30 p.m., ET. Sincerely, Melanie Plate Annuity Representative- Post Issue Processing MetLife Annuity Operations and Services Help us stay connected: Please keep us updated with respect to all who are associated with this contract,Including the owner,the annuitant,and any beneficiaries. Make sure that we have the following information for all persons or entities: name,address, phone number,date of birth,and social security or tax identification number. Changes may be submitted to the address provided above,by calling our Customer Service Center at the phone number provided above,or by contacting your Representative. American General Life Companies October 10, 2013 ROBERT RYESKY 417 DARLA RD _ MECHANICSBURG PA 17055 Re: Contract#: XP234148 Deceased: Regina Ryesky Dear Mr Ryesky: Thank you for your recent inquiry regarding the referenced annuity contract. It is our pleasure to be of service to you, The value of the contract as of August 1, 2013 was $105,332.65. Should you have any questions or require further assistance, please contact our Client Care Center at 800-4244990. Sincerely, Brandon Polireisz Annuity Claims Dept. American General Life insurance Company P.O.Box 871 •Amarillo,TX 79105-0871 LR-AGL _�,._ .......... ......... _. __ __ _.,...__ ..___.. ............. _._.... __....... J � NATIONAL LIFE INSURANCE CO.'APANY Clauns Administration Proceeds Payable to: Policy Number: 1.008145489 Claim Number: 201308290000219 - Policy Information: Policy Benefit: $28,105.70 Loan Payoff. $0.00— Premium Due: $0.00 - Beneficiary Information: Benefit Paid: $28,105.70 f3 Interest Paid: S0.00 4 C(_ 3 �`��«(�� Misc Interest Paid: $0.00 - Premium Refund: $0.00 ���+ ✓ Foreign Withholding: $0.00 yd Lt-rx - Federal Withholding: 5143.90 State Withholding: 50.00 Distribution Amount: $27,961.80 Jackson National Life Insurance Company I Corporate Way,Lansing,MI 48951 800/644-4565 C� 6) y