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Home My WebLink About02-27-06 HERSHEY TRUST COMPANY BRYAN S. BREIDIGAM TRUST TAX MANAGER (717) 520-1105 bbreidigam@hersheytrust.com February 21, 2006 ;' ,_J Register of Wills, Office Cumberland County Courthouse 1 Courthouse Square Carlisle, P A 17013 c-<: RE: Estate of Yvonne Reimer File Number: 21-05-0762 Gnetlemen: Hershey Trust Company is serving as the executor of the Estate of Yvonne Reimer. Enclosed are two copies of the P A Inheritance Tax Return for the Estate. The executor is requesting a refund of an overpayment of taxes resulting from the prepayment. If you have any questions regarding the payment, please contact me at 717-520-1105. ~:lY' J. ~ ~;s~ Trust Tax Manager 100 MANSION ROAD EAST · P. O. Box 445 · HERSHEY, PENNSYLVANIA 17033-0445. (717) 534-3225 · FAX (717) 520-1111 · www.hersheytrust.com . REV-1500 EX (6-00) COMMONWEALTH OF PENNSYL VANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 o 5 00762 COUNTY CODE YEAR NUMBER .... Z W C W o W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Reimer, Yvonne E DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 8/10/2005 12/31/1955 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 383-62-1402 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~ ~en U a::~ w c..u J:OO U D::....J a. co c.. <( ~ 1. Original Return D 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Retum D 3. Remainder Return (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Hershey Trust Company FIRM NAME (If Applicable) I- Z W C Z o c.. en w a:: a:: o u TELEPHONE NUMBER 717-520-1105 PO Box 445 100 Mansion Road East Hershey, PA 17033 2. Stocks and Bonds (Schedule B) (2) 421,720.00 1. Real Estate (Schedule A) (1 ) .~ OFFICIAL USE ONLY SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= <C .... ::J 0.. :E o o >< <C .... 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 _ (15) 16. Amount of line 14 taxable at lineal rate 965,139.52 x .0 ~ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 ( 18) 19. Tax Due ( 19) 20. [!] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 4W4632 1.000 775,449.35 ", 84,987.72 ;. . (8) 84,388.31 1,282,157.07 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4 ) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 0 6. Jointly Owned Property (Schedule F) (6 ) i== D Separate Billing Requested :3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::) (Schedule G or L) .... 0: 8. Total Gross Assets (total Lines 1-7) <( 0 W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) ~ 10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (line 8 minus Line 11) 232,629.24 13. Charitable and Governmental Bequests/See 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) ( 11 ) 317,017.55 ( 12) 965,139.52 (14) 965,139.52 43,431.28 43,431.28 o b d t' C I t Add e e en s ompl e e ress: STREET ADDRESS 432 Pine Road CITY I STATE I ZIP Mt Holly Springs PA 17065 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior paym ents C. Discount (1 ) 43,431.28 42,000.00 2,100.00 Total Credits (A + B + C) (2) 44,100.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 668.72 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check 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: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No D D D D [!] [!] [!] [!] [!] [!] SIGNATURE OF PRE PARER OTHER THAN REPRESENTATIVE DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.s.g 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 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 twenty-one 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% [72 P.S. 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%, except as noted in 72 P.S. S 9116(1.2) [72 P .5. 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% (72 P.S. 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. 4W4633 1.000 , COMMOr..WEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT HERSHEY TRUST COMPANY 100 MANSION ROAD EAST HERSHEY, PA 17033 -------- told ESTATE INFORMATION: SSN: 383-62-1402 FILE NUMBER: 2105-0762 DECEDENT NAME: REIMER YVONNE E DATE OF PAYMENT: 11/03/2005 POSTMARK DATE: 11/02/2005 COUNTY: CUMBERLAND DATE OF DEATH: 08/10/2005 NO. CD 005965 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $42,000.00 I I I I I I I I TOTAL AMOUNT PAID: $42,000.00 REMARKS: HERSHEY TRUST CO CHECK# 78390 SEAL INITIALS: RSK RECEIVED BY: TAXPAYER GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE REV-1502 EX + (6-98) ESTATE OF FILE NUMBER Yvonne E Reimer 21-05-00762 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 1. Residential Real Estate and acerage located at 432 Pine Road, Dickinson Township and South Middleton Township, Cumberland County PA VALUE AT DATE OF DEATH 421,720.00 Value determined by sales price at public auction less settlement expenses as follows: Sales price $426,000.00 Less: Transfer taxes Courier fees Net (4,260.00) (20.00) $421,720.00 4W4695 1.000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 421,720.00 Conestoga Title Insurance Co. 123 East ICing Street, Lancaster PA 17602 Phone 1-8()()-73:2-3555 In Lancaster 29~-4805 FAX 717-295-7155 Settlement Statement u.s. Department of Labor and Urban Development OMB No. 2502-0265 A. HUD-1 UNIFORM SETTLEMENT STATEMENT B. Type of Loan 1 [ ] FHA 2. I ] FmHA 3. I ] Conv. Unms. 6. File Number: /7. Loan Number: /8. Mortgage Insurance Case Number: 4 [ ]VA 5 [ ] Conv. Ins. C NOTE This form furnishes a statement of settlement costs. Amouts paid to and by the settlement agent are shown. Items marl<ed "(p.oc)" were paid outSide the closing; they are shown for informational purposes and are not included in the totals. D Name & Address of Borrower: E. Name, Address and TIN of Seller: F Name & Address of Lender: Megan C. Souder Estate of Yvonne E. Reimer, Hershey Trust Orrstown Bank 130 South Locusl Pomt Road Company, Executor, PO. Box 445 P.O. Box 250 Mechanicsburg, PA 17055 Hershey, PA 17033-0445 Shippensburg, PA 17257 TIN of Seller: I G. Property Location Place of Settlement: H. Settlement Agent 432 Pine Road, Dickinson and South 44 West Main Street Mludleton Townships, Cumberland Mechanicsburg, Pennsylvania 17055 Keith O. Brenneman County, Pennsylvania Pllone: (717) 697-8528; FAX: (717) 697-768'1 IDecember 28,2005 Date of Settlement J. Summary of Borrower's Transaction K. Summary of Seller's Transaction 100 Gross Amount Due from Borrower 400. Gross Amount Due to Seller 101 Contract sales pnce $426,000.00 401. Contract sales price $426,000.00 102. Personal property 402. Personal property 103 Borrower's settlement charges (line 1400) $9,909.74 403 10-'1. Mortgage Payoff 404 105 405 Adjustments for items paid by seller in advance Adjustments for items paid by seller in advance 106 City/town taxes 12/28/05 to 12/3'1/05 $7.09 406. City/town taxes 12/28/05 to 12/31/05 $7.09 107. County taxes to 407. County taxes to 1 DB. Assessments to 408. Assessments to 10S School Taxes 12/28/05 to 06/30/06 $2,382.19 409. School I axes 12/28/05 to 06/30/06 $2,382.19 110 410 111 411 112 4'12 113 413 120. Gross Amount Due From Borrower $438,299.02 420. Gross Amount Due to Seller $428,389.28 200 Amounts Paid by or in Behalf of Borrower 500. Reductions in Amount Due to Seller 201 Deposits or earnest money $50,000.00 501. Excess deposit (see Instructions) $50,000.00 202. Principal amount of new loan(s) $75,000.00 502. Setllement charges to seller (line 1400) $4,280.00 203 503. Existing loan(s) taken subject to 204 504. Payoff of first mortgage to M&T Mtg Corp. $158,485.19 205 505. Payoff of second mortgage to M&T Bank $36,763.71 206 506 $0.00 207 507 208 508 209 509 Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210 Cityllown taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. Assessments to 512 Assessments to 213 to 513 to 214 514 215 515 216 516 217 517 218 519 220. Total Paid By/for Borrower $125,000.00 520. Total Reduction of Amount Due to Seller $249,528.90 300. Cash at Settlement Fromlto Borrower 600. Cash at Settlement Tolfrom Seller 301. Gross amount due from borrower (line 120) $438,299.02 601. Gross amount due to seller (line 420) $428,389.28 302. Less amounts paid by/for borrower (line 220 $125,000.00 602. Less reductions in amount due seller (line 520) $249,528.90 303 Cash r X ] from [ ] to Borrower $313,299.02 603. Cash r X ) to I ] from Seller $178,860.38 Substitute Form 1099 Seller Statement The information in Blocks E, G, H. I & line 401 (or if line 401 is asterisked, line 403 and 404) is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a sanction will be imposed on you if this item is required to be reported and the IRS determines that it has not been reported. If this real estate is your principal residence, file FORM 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax return; for other transactions, complete the applicable parts of Form 4797, Form 6252 and/or Schedule D (Form 1040). You are required to provide the Settlement Agent (named above) with your taxpayer identification number. If you do not provide the Selllement Agent with your taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. Seller Seller ~EV-1503 EX.+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Yvonne E Reimer 21-05-00762 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. SEE ATTACHED SCHEDULE DESCRIPTION VALUE AT DATE OF DEATH 775,449.35 TOTAL (Also enter on line 2, Recapitulation) $ 775,449.35 4 W4696 1 ~OOO (If more space is needed, insert additional sheets of the same size) Yvonne E Reimer 21-05-00762 PA Inheritance Tax Return Schedule B - Stocks and Bonds Item Cusip Unit Alternate Value Alternate Value at date Nbr Description Number Value Date Value of death 100 shs DIAMONDS Trust Series I 252787106 106.56 10,656.00 dividend payable 8/15/05 9.35 2 10,000 par value Federal National Mortgage 31359MA37 100.078125 10,007.81 Assn 5.00% due 4/6/2010 accrued interest to date of death 172.22 3 25,000 par value Federal National Mortgage 3136F3RMO 98.421875 24,605.47 Assn 4.25% due 5/13/2010 accrued interest to date of death 2,556.77 4 25,000 par value Federal Farm Credit Bank 31331SSF1 99.34375 24,835.94 5.00% due 3/16/2012 accrued interest to date of death 500.00 5 25,000 par value Federal National Mortgage 3136F3JR8 99.46875 24,867.19 Assn 5.00% due 4/15/2013 accrued interest to date of death 399.31 6 25,000 par value Federal Home Loan 3128X1VR5 100.0046 25,001.15 Mortgage 5.00% due 8/13/2013 accrued interest to date of death 614.58 7 15,000 par value Federal Home Loan 3128X17C5 100.04687 15,007.03 Mortgage 5.125% due 11/7/2013 accrued interest to date of death 198.59 8 307 units Common Trust Fund - Equity REIT 213.0047 65,392.44 9 592 units Common Trust Fund - Growth Equity 72.0275 42,640.28 10 548 units Common Trust Fund - Value Equity 376.395 206,264.46 11 298 units Common Trust Fund - Fixed Income 1015.7974 302,707.63 12 18,987.55 units Temporary Investment Fund 1.00 18,987.55 accrued interest to date of death 25.59 Total- Schedule B 775,449.35 REV-15G8 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Yvonne E Reimer FILE NUMBER 21-05-00762 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH SEE ATTACHED SCHEDULE 84,987.72 4W46AD 1.000 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 84,987.72 Yvonne E Reimer 21-05-0762 PA Inheritance Tax Return Schedule E - Cash, Bank Deposits, and Miscellaneous Personal Property Item Nbr Alternate Value Date 12,589.87 Descri ption M & T Bank Checking Account # 9835406076 2 Utilities Employees Credit Union 3 Fulton Bank Savings Account #1371-00034 accrued interest 4 Fulton Bank Checking Account # 3621-90570 5 Miscellaneous jewelry items per Mountz Jewelers appraisal dated 8/16/2005 6 Miscellaneous jewelry items per Mountz Jewelers appraisal dated 10/14/2005 7 2005 Honda Accord Sedan 8 Proceeds of public sale of personal property $25,761.80 9 Sterling Silver Flatware (service for eight) and other miscellaneous silverplated items per Veronique's Antiques appraisal 10 Cash - refund received from Bobby Rahal Honda 11 Cash - refund received from The Sentinel 12 Cash - found on person 13 Cash - refund received from the Patriot News Total - Schedule E Alternate Value Value at date of death 180. 16 1,556.98 0.70 156.71 1,015.00 6,434.00 25,825.00 25,761.80 11,308.00 89.04 36.07 0.79 33.60 84,987.72 ~ra~ VERONIQUE'S ANTIQUES Romayne Shay McMahon, Prop. 124 So. Market St. . INTERNATIONAL MECHANICSBURG, PA 17055 SOCIEIT OF APPRAISERS ; MEMBER TO WHOM IT MAY CONCERN: New England Appraisers Association MEMBER This is to Certify that we are engaged in the business of appraising antiques and collectibles. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: NAME EST~TE OF YVONNE REIMER ADDRESS FtERSHEY TRUST COMPANY, HERSHEY, PA. 1 7033 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the articles. STERLING SILVER FLATWARE - Service for Eight MAKER': Reed & Barton, Taunton, Massachusetts PATTERN: Francis I - Pat 'd. June 24, 1907 CONSISTING OF THE FOLLOWING: 8 Dinner Knives 9" 8 Dinner forks 7 1/8" 8 Salad/Dessert Forks 6" 14 Teaspoons 8 Seafood cocktail Forks 8 Cream soup Spoons 8 Iced Tea Spoons 8 Butter Spreaders, flat handle 2 Infant Feeding Spoons 2 Baby Spoons ' 2 Baby Forks 2 Serving Spoons 8" 1 Sugar Shell 1 Gravy Ladle 2 pc. Salad Set, Sterling Handles 2 pc. Roast Carving Set 84 pcs. DESCRIPTION 1 . Total for Set $each $60.0 $58.0 $50.,0 $35.0 $45.0 $60.0 $66.0 $50.0 $50.0 $45.0 $45.0 $110.0 $60.0 $150.0 $100.0 $275.0 . . . . . APPRAISED VALUE $480.00 $440.00 $400.00 $490.00 $360.00 $480.00 $528.00 $400.00 $100.00 $ 90.00 $ 90.00 $220.00 $ 50.00 $150.00 $100.00 $275.00 $4663.00 t ~-. I ~~~"~ ~ ~ ~\ ' !~r;J i"":""",''(~ \. "C ~ \ft..~~".~.':1'.\. l~ ~. '- , r....~'\r " "If~ f~1 ,~~ ~~~ i~' . ~ A~m)' ~ l~~-',,' v~~, ,/ C~}J~~;\ t ;t- J( ~~: !;~,'l..y. /Q! y,~. '-'.~ It. . I' I t~l~ ~, (? V/,i,~ . ~'I".r;'7 {i ft? ~ "t" ,I-'/..ji ~"'.J.( f;"'. '1'i,II :/ '\,.4 .~~ i '.A-~.t')i~\ , ~ '-.~I ",~'t~~.' {L ~ ,...... ~-'K" r-~~~, ~~~,~~ ?~~ i r..1 ~'r})I{ ~Y~j \.C-.... :fX::q (~ ~~ "\ ilr.F -, I '(. --'. ". -.. _.~_. ~.~- .'C.:-~__~. : '...--::';. 7.: . -". ....., --- - " ~~~ ~) "" -', -"'" '.. _)'.~ ;..:::;) I /(J-i~ / - . - '. ~ ". ~ :' ,.' ~ . I '. . . .)' \1, " ~~ 'I<<~\ t, I {> ~~~~:;n -. , L ,~-.;.;;,,{ ,-. , ~~" . , ,r3r~ii~5!~~~~\~~.~~~~K:~il~~~~~~1{:~ J ._ The foregoing Appraisal is made with the understanding that the Appraiser assumes nu liahility with resPe0'j any actinn )~:t!,e ta.k!!,)lnl~ basis I' this Appraisal. ::- '~'7; ."-ijf[t<-l;/...,j ;"!I--!L~ November 17 , 2005 / APPRAISER "::;;-SA- DATE - c-- 1 . APPRAISAL Page Two Estate of Yvonne Reimer November 17, 2005 ALL STERLING QUALITY 2. BABY FORK AMOUNT MAKER: International Silver - Meriden Connecticut PATTERN: Prelude $40.00 3. SUGAR SPOON MAKER: Frank Smith Silver Co. - Gardner, Massachusetts PATTERN: Lily of the Valley - 1889 $45.00 4. NAPKIN RINGS - A PAIR MAKER: Rogers, Lunt & Bowlen, Greenfield, Massachusetts ENGRAVED: A.L.S. and J.A.S. Circa 1910 $100.00 5. SALT AND PEPPER SHAKERS - A PAIR MAKER: Wm. Rogers Mfg. Co. - Hartford, Connecticut NUMBER: 3020 - 4 1/2" h. - Circa 1900 - 1940 $100.00 6. CANDLESTICKS - A PAIR MAKER: Unmarked NUMBER: 402 - 10 1/2" h. - Columnar Type $200.00 7. DESSERT CUPS - (6) SIX MAKER: Ariston Silver Co. - New York, New York NUMBER: 24 - 3" h. 3 1/2" dia. - Circa 1935 $900.00 8. TRAY - ELLIPTICAL MAKER: Perlita - Taxco in the State of Guerrero, Mexico SIZE: 12" wide x 24 1/2" long $3000.00 9. TRAY-ROUND MAKER: Wallace Silversmiths - Wallingford, Conn. NUMBER: 4275-9 - 10" dia. Circa 1920 DESCRIPTION: Foliate & Beaded Design on border $600.00 . . . . . . . . . . . . . . . . . END OF STERLING SILVER SECTION. . . . . . . . . . . . . . . . . APPRAISAL Page Four Estate of Yvonne Reimer November 17, 2005 PORCELAIN SECTION 1. CHOCOLATE POT WITH LID MAKER: Charles Field Haviland Limoges, France . DESCRIPTION: Pot is handpainted with pink and cream colored flowers on a white background. Finial on lid and the handle are gilt trimmed. Pot is 12" high Mark denotes Circa 1882 - 1900 $300.00 . . . . . . . . . . . . . . . . . . . . . . . .. END OF APPRAISAL ........................ Total Page One Total Page Two Total Page Three Total Page Four $4663.00 $4985.00 $1360.00 $ 300.00 Total All Pages. . . . . . . . . . . . .. $11,308.00 -"-, .-') I ! .!~-_ I r-.J / -.~" // --'''-. '. ~ -'1 ~ "---"~.. . ....' /~. >;-'" ~ ,'/L1 6 ? 1 4 J 1~~~tc/'7/'-Z..tz..-L-.f 7l-c/ .-.... / t/L '-/--::..' (/ L - i/', V'/,-.~. R01\4A-Y'NE SHAY McMAHON, IS1\. APPRAISER ...z~jj- MEMBER: International Society of Appraisers MEMBER: New England Appraisers Association Appraisal by the firm of: VERONIQUE'S ANTIQUES 124 South Market Street Mechanicsburg, Pa. 17055 Telephone - (717) 697 - 4924 Facsimile - (717) 697 - 9594 1IIf'19~\~ Trust Your Special M01nents To Mountz. August 16, 2005 v. Nancy Sawley 100 Mansion Road East P.O. Box 445 Hershey, PA 17033 At your request I examined thejewelry you submitted for valuation and have provided an opinion of the Fair Market Value.' . This report is valid only in its entfreti and thefuia1figureexcludes any applicable 'taxes. You may wish to take this into consideration when usingthe report: ,The value conclusions are sUQject to limiting conditi~ns that are ,set forth ,in the body of the report.' To the best afmy knowledge and exp.erience, ,J' esti..."Ilate',the jewelry has a total Fair Market Value ;of $1.,0'15 .00 .' , Photographs are included with fueoriginal report for your reference. .J suggest that. you keep your copy of this report in a safe place. This report was prepared in accordance withtheUnifonnStandards, of Professional Appraisal Practice' (USP AP). If I can be, of any further assistance1please' call: S' cerelY~~ Am S Rausch G.G~ . Gra' uate Gemrilog~st,GIA Enclosures '@2'~' :ACfl ~~~~ 153 North Hanover Street ,. Carlisle, pRam'dl~9. (717) 243-4936 · Fax (717)' 243-8785 , Vl\VV\T.mountz)ewelers.com Fair Market Value is estimated using the market data approach. Neither the income approach nor the cost approach apply in establishing Fair Market Value. However, the cost approach to value was used to check on the reasonableness or market values found. Market To value an item a market (and market level) must be recognized. The most appropriate market for jewelry can vary depending upon the article's age, condition, quality, intrinsic content, aesthetic appeal, provenance, cun'ent fashion trends, artistic interpretation, period of manufacture among others. The type of retail outlet that most commonly carries the items being appraised is considered to be the most appropriate market. However, the auction market was also considered as another appropriate market in. establishing Fair market Value for this type of jewelry. Limiting Conditions The jewelry described within has been analyzed and graded in accordance with prescribed grading standards using "state of the art" methods and precision laboratory equipment. Jewelry constructed solely of, or in combination with, precious metals (i.e. platinum, palladium, yellow or white gold and/or silver) is tested, analyzed and described for its type and content of.suchmetal. Unless otherwise stated, all gemstone weights, grades and measurements are approximate and stones have not been removed from their mountings. Diamonds are graded with the prescribed grading nomenclature of the Gelnological Institute 'of America (GIA) and the use of pre-graded permanent master diamond color comparison stones. Colored stones are color graded with the use of the GIA Gem Set color grading system. Unless otherwise stated, all colored stones listed on this appraisal report have probably been subjected to various treatlnents to improve their appearance. TreatInents are considered usual and custOlnary practices when properly disclosed and when done without intent to defraud the consumer. The treatments are mostly stable and do notrequire special care. When a treatInentis detected and considered unusual it will be so noted by this appraiser. Some treatments are reversible and re-treatable. It Inaybe beyond the scope of an appraisal to determine exact treatment methods or the amount of treatment present. SometreatInents require sophisticated equipment not found in a standard gemological laboratory. Prevailing lnarket values are based on these universally practiced and accepted processes by the gems andjewelry trade. Sources are assumed to be reliable and the appraiser does not assume responsibility for their information: The appraiser assumes the ownership' of the subject property is true as stated by the client. The fees paid for this. appraisal do not include the services of the appraiser for any other matter: In' particular, fees paid to date do not include any of the appraiser's time or services in connection with any statement, testimony or other matters ,before an insurance company, its agents,'elnployees orany court or other body in connection -with the property herein described. - , . , . - If the appraiser is ~equired to testify or to. make any statements to a third party concerning the - described-' property and/or appraisal, the applicant shall pay the appraiser for all of such time and services so rendered.' This document is limited to its stated intended use and is invalid if all items listed in the TableofContents are not present. Unless expressly stated, the items appraised are in good conclition. Any serious deficiencies and repair.s~re noted. Ordinary wear and tear is not noted. The information in this report is confidential. Page 3 of9 This appraisal process does not discover liens, encumbrances, or fractional interests but, if known, they are noted. The limited owner of this appraisal is the party for whom the work was performed. Possession of this report does notprovide title to the iteITIS appraised. Possession of this report, any portion of this report, or any copy thereof, does not include the right of publication without the appraiser's written consent. Use of the information contained in the appraisal is invalid if all items listed in the Table of Contents are not present. Each item described in this report has been photographed and file copies of the photograph(s) as well as a copy of the report are maintained in the appraiser's files for at least five years after the report date. Third parties may rely on the information in this report for the defmed purpose and intended use only. Third parties requiring further information ,than what is in the report must obtain the written permission of the owner of the. appraisal. before the appraiser will. discus the report. No changes may be madeto this report by anyone other than the appraiser. The appraiser cannot be , responsible for unauthorized alterations. The professional relationship between the appraiser and the client ends with the delivery of this repo~. Subscriptions Retained for Value Consulting Drucker, Richard - The Guide. Northbrook,IL Rapaport, Martin - Rapaport Diamond Report, New York, NY Metal Market Gold Silver Platinum 8/16/2005 $445.50 $7.05 $921.00 List of Laboratory Instruments Binocular microscope Electronic scale Touchstone and acids Spectrascope Polariscope Dichroscope GIA Gem Set color grading system Refractometer Chelsea color filter Heavy liquids Diamond light and graded master comparison diamonds Leveridge. gauge . Thermal conducti vitydiamond tester ,', Ultraviolet light unit ., ' Page ~ of9 Certification . r hereby certify that, to the'best of my Imowledge,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 assmnptions and limiting conditions, and are my unbiased professional analysis, opinions, and conclusions. . I have no present or prospective interest in the property that is the subject of this report and'I have no personal interest or bias with respect to the parties involved. ' . My compensation is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of my client, the amount of the value. estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. . I have made a personal inspection of the property that is the sllpject of this report. . No'one provided significant professional assistance to the person sign~g this report. . My analyses, opiillons, and conclusions were developed, and this report has been prepared, in confonnity with the Uniform Standards of Professional Appraisal Practice. . .~~ Amy Rausch G.G. Gradua e Gemologist, 'OlA 8/16/20 5 Pag~ ?of9. Prepared For; NancySawley Date: 8/16/2005 100 Mansion Road East P.O. Box 445 Hershey, PA 17033 Item 1 Bracelet One lady's 14k yellow gold diamond tennis bracelet. This piece contains (39) round brilliant cut.diamonds prong set in white illusion heads. Each link contains yellow gold half circled edges. This bracelet measures approximately.6 3/4" long. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Item Attributes Metal: Finish: Setting: Condition: Round full cut 39 1.00 cts. (actual) 81-2 H-I 14 K yellow gold Polished Prong set Very good TotalApproximateRetailValue ExcludL'1g Tax $275.00 Item 2 Bracelet One lady's 14k yellow.golddiamqnd.bangle bracelet. This piececontains(15) bar set round brilliant cut diamonds. The clasp is a hidden box with a fold over. safety. This piece' weighs approximately,? ~56DWT. Diamond Melee Attribute~ Shape and cut.,- Weight: Number ofdiamonds: Total Weight: Clarity: Color: Item Attributes Metal: Finish: Setting: Condition: Round full cut 0.'02 to 0.10 cts. each 15 ,95 cts. (estim?ted) 81-2 . H-I .14 K yellow gold Polished Bar set Very good Total Apprc;>ximate Retail Va.lueExclucling Tax $375.00 Page6 of 9 Item 3 Bracelet One yellow plated bangle bracelet with a twisted bead wire center. The inside of this bracelet is a half tube. This piece weighs approximately 6.12 DWT. Total Approximate Retail Value Excluding Tax $5.00 Item 4 Ring One gents14k yellow gold wedding band. This double bandmeasures6mrn wide and is engraved L YR , BK. The ring weighs approximately 3.69 DWT. Total ApproxiInate Retail V alue Excluding' Tax '$25.00 Item' 5 Ring .. One lady'sbucherer ring watch. This plated coin silver piece contains arectangular watch with a 'filigree' fold over top. This piece contains ( 49) roUnd marcasites. The movement is 17 jewel, calibre FEF270. Ligne8 112 X 51/2. The inside case,containsapeacock stamp. This item weighs approxi.L~ately 8.06 DWT...' ' Total Approximate RetailValue Excluding Tax $10.00 Item 6 Ring , One 14k yellow gold sapphire and diamond fashion ring. This ring contams (n oval cut sapphire' surrounded by (24) roundbrilli,ant cut diamonds. This ring is a size 6 '1/4. This piece weighs approximately 2.71 DWT. Sapphi~eAttributes Shape and cut: Measurements: Weight:., Diamond:Melee Attributes Shape and cut: Weight: N u.mber 'ofdiamonds: Total Weight Clarity: Color: Oval faceted 6.85x 5.40x 2.32 nun 0.69 Cts. (estimated) Round full cut 0.-03 toO.03cts. each 24' . 7~ cts. (estilT.lated) 1-2 I-J Page 7 qf9 Item Attributes Metal: Finish: Setting: Condition: Comments: ] 4K yellow gold Polished Prong set AsNew Total ApproxiInate Retail Value Excluding Tax $185.00 Item 7 Ring One lady's 14k yellow gold sapphire and diamond fasion ring. ThisTing'contains (6) prong set round brilliant cut diamonds swirled around a matching pattern of(6Ysapphires. Theringis a size 51/2. This piece weighs approximately ,1.63 D WT. Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight Clarity: Color: Sapphire Melee Attributes Shape and 'cut: Number: Total Weight: Item Attributes Metal: Finish: Setting: Condition: Round full cut 0.04 to 0.04 Cts. each 6 .24 cts. (estimated) SI-2 H-'I Round faceted 6 .30 cts. (estimated) I4K yellow gold Polished Prong set Very good Total Approximate Retail Value Excluding Tax $qS;OO Item 8 Ring ',' One lady's 14k yellow gold di(imondengagementring. This ring contains. (1) round brilliant c~fdiamond ' prong set in a white goldillusion head. There is a circular bar~t the top of the shank., This piece weighs' approximately 1.94 DWT. This ring is a size 5 1/2. Diamond Attributes Shape and cut: Measurements: Weight: Clarity: Color: Round brilliant 3.60 x 3.58 x'2.17 rnm (approximate) 0.17 Cts. (estimated) SI-1 K -.1.' '::" Page 8 of9 Item Attributes Metal: Finish: Setting: Condition: 14K yellow gold Polished Prong set Very good Total Approximate.Retail Value Excluding Tax $75.00 Total Approximate Retail Value for All Items -, Excluding Tax: On~ thousand fifteen dollars and no cent~ Signature of Appraiser: h Amy S RauschG.G. Graduate Gemologist, GlA p.age9 of 9 $1,015:00 . October 14, 2005 Raymond T. Cameron 100 Mansion Road East Hershey, PA 17033 IIN1QlJN~~ Trust Your Special Moments To Mountz. Dear Raymond Cameron, At your reques{I examinedthe jewelry you:submitted fo['val~ationandhave provided an opinion ~fthe Fair Market'Value for the estate of Yvonne Reimer This report is valid only . inits entirety and the [mal figure excludes any applicable taxes. . You may wish to take. this. into consideration 'when using' the report. . The . valueconclusions.aresubj ect to . limiting 'conditions . that are set forth in the' body.ofthe report: To: the best of my know ledg~ ,and' experience, iestimatethe' jewelry has a total 'Fair MarketValueof$6,434.00. .- Photographs are included withthe.origmalreport for your reference. I suggest that you keep your copy ,of this report in'asafe place. . . " This report was prepared in'accordancewith the Uniform Standards. of Profession at AppraisalPract:ice . (USPAP).. ' If I can be of any further assistance, please ,call. Sincerely, ;_.~' .'. ~, ..,.~". ........'.,..,........~.....:.....~..,...,r......,...................,.....................................,..,.......'....,....' /. ,'. .~" ;',.." ../ ~~:~;d~=mogiS~A~ Enclosures. , '~ ~_# 3780 Trmdle Road · C1>T.~ Hg{)fA 17011 · (717) 763-1199 "WW'W.mountzJewelers.com ~ ROLEX Table of Contents . Letter of Transmittal . Table of Contents . Purpose . Intended Use . Definition of Fair Market Value . Approach to Value . Market · Limiting Conditions . Subscriptions Retained for Value Consulting . Metal Markets . Certification . List of Laboratory Instruments . Item Descriptions . Photograph(s) . Biographical Information This report is valid only in its entirety and for its stated purpose and intended 'use and was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). ' Statements and Limiting Conditio-ns Purpose The purpose of this report is to describe and document the quality ofthejewelry listed and to estimate itls Fair Market Value. Intended Use The intended use of this report is for providing an estate appraisal listing the Fair Market Value for use.in the resolution of the Yvonne Reimer. Valuation Date: Definition of Fair Market Value , , The fair market value is the price at which theprQperty would change hands between a willing buyer and willing seller, neither being under any compulsion,to buy of'selland both having reasonablelmowledge'of relevant facts. The fair market value of a particular item ofprqperty... is not to be determined by a forced sale price. Nor is the fair market value of an item 'of property to be determined by tbe sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account location of the item wherever appropriate. Taken 'from Treasury Regulation 20 :2031-1 (b) Approach to Value There are threetraditiorial approaches to value that areas folfows: Income approach: Applies to inco~e producing properties and is used only if an income, sitUation or rental property can be identified. . ' Market Data approach: Compares the qu'alities of the sl;lbject item to an article 'Y\rith .similar~or identical' qualities, and researches and records current verifiable sales of stich 'merchandise. . Cost approach: Establishes the total value of an item by considering the value of its' component parts (precious metal"content"g~mstone weights and qualiti~s,.labor"and any other fees) together with the', , ' appropriate'retail markup.according to the,norms ofthejeweler~'inthe locale, supply,and demand;'anq.the':._ current state of the. marketplace. ' Page 2 of 14 Fair Market Value is estimated using the market data approach. Neither the income approach nor the cost approach apply in establishing Fair Market Value. However, the cost approach to value was used to check on the reasonableness or market values found. Market To value an item a market (and market level) must be recognized. The most appropriate market for jewelry can vary depending upon the article's age, condition, quality, intrinsic content, aesthetic appeal, provenance, current fashion trends, artistic interpretation, period of manufacture among others. The type of retail outlet that most commonly carries the items being appraised is considered to be the most appropriate market. However, the auction market was al9lO considered as another appropriate market in establishing Fair market Value for this type of jewelry. . Limiting Conditions The jewelry described within has been analyzed and graded in accordance with prescribed grading standards using "state of the art" methods and precision laboratory equipment. Jewelry constructed solely of, or in combination with, precious metals (i.e. platinum, palladium, yellow or white gold and/or silver) is tested, analyzed and described for its type and content of such metal. Unless otherwise stated,' all gemstone weights, grades and measurements are. approximate and stones have not been removed from their mountings. Diamonds are graded with the prescribed grading nomenclature of the Gemological Institute of America (GIA) and the use of pre-graded permanent master diamond color comparison stones. Colored stones are color graded according to the GIA color grading system. Unless otherwise stated, all colored stones listed on this appraisal report have probably been subjected to various treatnlentsto iinprove their appearance. Treatments are considered usual and customary practices when properly disclosed and' when done without intent to defraud the consumer. The treatments are mostly stable and do notrequire special care. When a treatment is detected and considered unusual it will be so noted by this appraiser. Some treatments are reversible and re-treatable. It may be beyond the scope of an appraisal to determine exact treatment methods or the amount of treatment present. Some.treatments require sophisticated equipment not found in a standard gemological laboratory. Prevailing market values are based on these' universally practiced and accepted processes by the gems and jewelry trade. . Sources are assumed to be reliable and the appraiser does not assumeresponsibility.for their information. The appraiser assumes the ownership of the subject property is true as stated.by the client. The fees paid for this appraisal do not include the services of the appraiser for any other matter. In particular, fees paid to date do not include any of the appraiser's time or serVices in connection with any statement, testimony OJ other matters before an insurance company, its agents, employees or any court or other body in connection with the property.herein described. If the appraiser is required to testify or to make any statements toathird party concerning the described property and/or appraisal, tbe applicant shall pay the appraiser for all of such time and services .soTendered. This document is limited to its stated intended use and is invalid if all items listed in the Table of Contents are not present. Unless expressly stated, the items appraised are in good condition. Any serious deficiencies and repairs are noted. Ordinary wear and tear is not noted. The information in this report is confidential. Page 3 of 14 This appraisal process does not discover liens, encumbrances, or fractional interests but, if Imown, they are noted. The limited owner of this appraisal is the party for whom the work was performed. Possession of this report does not provide title to the items appraised. Possession of this report, any portion of this report, or any copy thereof, does not include the right of publication without the appraiser's written consent. Use of the information contained in the appraisal is invalid if all items listed in the Table of Contents are not present. Each item described in this report has been photographed and file copies of the photograph ( s )aswell asa copy of the report are maintained in the appraiser's files for at least five years.after the report date. Third parties may rely on the information in this report for thedefmed purpose and intended use only; Third parties requiring further information than what is in the report must obtain the written permission of the owner of the appraisal before the appraiser will discus the report. No changes may be made to this report by anyone other than the appraiser. The appraiser canno{be responsible for unauthorized alterations. The professional relationship between the appraiser and the client ends with the delivery of this report. Subscriptions Retained for Value Consulting Drucker, Richard - The Guide. Northbrook,IL Rapaport, Martin - Rapaport Diamond Report, New York, NY Metal Market Gold Silver Platinum 10/14/2005 $468.60 $7.66 $929.00 List of Laboratory Instruments Binocular microscope Electronic scale Touchstone and acids Spectrascope Polariscope Refractometer Heavy liquids Diamond light and graded master comparison diamonds Leveridge gauge Thermal conductivity diamond tester Ultraviolet light unit - Proportionscope Dicbroscope Chelsea color fIlter Page 4 of 14 Certification . I hereby certify that, to the best of my lmow ledge and belief: . The statements offact 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 unbiased professional analysit?, opinions, and conclusions. . I have no present or prospective interest in the property that is the subject of this report and T have no personal interest or bias with respect to the parties involved. - . My compensation "is not contingent upon the -development or reporting of a predetermined value or direction in - value that favors the cause of my client, the amount of the value estimate; the attainment of a stipulated result, or the occurrence of a:subsequentevent. . I have made a personal inspection of the property that is the subj ect of this report. . Noone provided significant professional assistance to the person signing this report. . My analyses,. opinions, and conclusions were developed, and .thisreport has been p~epared, in collformity with the Uniform Standards of Professional Appraisal Practice. ~~... . . .!/'A/:;)~~ ...... G-rLindaI:. Cunnirighal~>/ - -.. - _- ------.--... . Certified Gemoloj?st Appraiser, AGS- 10/14/2005 /' PageS of 14 Prepared For: Raymond T. Cameron 100 Mansion Road East Hershey, P A 17033 Date: 10/14/2005 Item 1 Earrings One pair of 14K yellow gold stud style earrings with one, approximately .59 carat, round sapphire set in four prong basket heads in each.earring. The earrings' have posts and only one has a friction style back. The back is stamped" 14K.'1 The earrings weigh 0.8 grams. Sapphire Melee Attributes Shape and cut: Measurements: Number: Total Weight: Color: Round faceted 5 mm 2 1.18 cts. (estimated) Slightly grayish, very dark, violetish blue, translucent Total ApproximateEstate Value Excluding Tax $75.00 Item 2 Ring One 14K yellow gold ring with one 1.10 carat round sapphire set in a six prong white gold head "in the center of the ring. The shank is pinched at the head, has a lmife edge, and tapersfrom 2.5 to 2.0 mm. It is stamped II 14K," and 'Ils.,n is finger size 6 1/4, and weighs 2.2 grams. Sapphire Attributes Shape and cut: , Measurements:, Weight: Color: Round faceted' 6.00 x6.00 x 4.00 mm (approximate) 1:1 0 Cts . (estimated)" Slightly grayish, very darl\;'violetish blue Total Approximate Estate Value Excluding Tax $135.00 Item 3 Ring , One 14K yellow gold fing with one 11 x 9Ullll, caboc:hon synthetic star sapphire set in the cehter.ofthe ring. The ring is a.domedbandwith'a high polish. The ring tapers from 13:5to 4 rom, hasTIo, metal markings, is fl11gersiz:e'1'0.5,~d weighs 9.8 grams. . Synthetic Star Sapphire Attrftiutes Shape, and cut:.: ~ . . Measurements: Color: Round cabochon ' 11.00x 9.00mm (approximate) Moderately strong,m~diumbluish violet Total Approximate Estate Value Excluding Tax $145.00:- Page 6 of 14 Item 4 Bracelet One 1 OK yellow gold diamond and.sapphire bracelet. The bracelet is 7" long with a lobster style clasp. There are twenty one, 3 x 5 mm oval sapphires alternating with twenty one, approximately .005 carat each single cut diamonds. The diamonds are set in illusion style heads. The bracelet is stamped It 1 OK" and weighs 5.7 grams. Sapphire Melee Attributes Shape and cut: Measurements: Number: Total Weight: Color: Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: Oval faceted 5 x 3 mm 21 7.35 cts. (estimated) Slightly grayish, very dark, violetish blue, translucent to semi-opaque Round single cut 1 mm 21 .11 cts. (estimated) 1-1 Total Approximate Estate Value Excluding Tax $99.00 Item 5 Ring One 14K white gold diamond and synthetic star sapphire ring. There is one, approximately 8x6 mmoval cabochon synthetic star sapphire set in six prongs in the center of the ring. There is one, -approximately .01 carat, single cut diamond set at opposite corners of the center sapphire. Thering has cathedral shoulders and is pinched at the-head. The shank tapers from 1 mm at the shoulders to 2~8 mm at the base of the. shank. The ring is stamped "14K" and "DC," is fmger size 6, and weighs'3.1grams. - Synthetic Star Sapphire Attributes Shape and cut: Measurements: Color: Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: Color: Oval cabochon 8;00 x6.00 nun (approximate) Moderately strong, medium, bluish violet Round single cut 1.2 mm 2 .02 cts. (estimated) I . ' I-J ; Total Approximate.Estate Value Excluding Tax $45.00 - , Page 7 of 14 Item 6 Bracelet One] 4K yellow gold, sapphire and diamond bangle bracelet. The bracelet has seven, approximately .12 carat round mixed cut sapphires alternating with twelve, approximately .06 carat round brilliant cut diamonds four prong set across the top of the bracelet. The bracelet is 3.2 mm wide, has a tongue groove clasp with a fold over figure eight safety catch, is stamped "14KY" and weighs 7.7 grams. The braceletis hollow and has minor dents. Total Approximate Estate Value Excluding Tax $325.00 Item 7 Ring One '14K yellow gold ring with-one, approximately .83 carat round brilliant cut diamond. set in a four prong, 14K white gold head_in the' center of the ring. The shank is pinched at the head, has a lmife edge and tapers from2.4 to'1.85 mm. The ring is finger size 6 1/2 and weighs 2.4 grams. Diamond Grading Report Shape and Cut: Measurements: Weight: Proportions: . Depth: Girdle: Culet: Finish Polish: Symmetry: Clarity: Color: Fluorescence:- Round brilliant 6.10 x 6.05 x3.70 mm(approximate) 0.83 Cts. (estimated) . Good 60 .90~~ Medium, frosted None Good Good YS-l I None (lw) Total Approximate Estate V alue Excluding Tax '$2,600.00 Item 8 Ring _- _ '. .... . One 14K yellow gold'ring with seven, approximately :03 carat.each, round brilliaJ?t cut diamonds set in 14K white gold, shared prongs in the center of the ring; The shariktapersfrom2.2 toL8mm. The ring is stamped" 14K" and"MBM," isfingersize 3.75, and weig~s 1.6 grams. - Total Approximate Estate Y alueExcluding Tax $2 i5.00 ' ;l Page 80f.14 Item 9 Ring One 14K yellow gold diamond wrap ring. The wrap is made up of two identical diamond bands that are joined with two gold bars on the back of the shank of the ring. Both rings bow out slightly from the center, and have five, approximately .10 carat each, round brilliant cut diamonds set between the band and one prong. The ring is 14 mm wide at the top and tapers, to 5.2 mm at the, back. The ring is fmger size 6.25 ,and weighs 4.1 grams. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Round full cut 10 1.00 cts. (estimated) SI H-I Total Approximate Estate Value Excluding Tax $650.00 Item 10 Necklace One 14 yellow gold, sapphire and diamond necklace. Thenecklace is 17" long, wheat link cham with a . lobster style clasp.. The necklace is stamped "14K gold." The pendant has an; approximately 1.47 carat oval sapphire with fourteen, approximately.OeI5 carat each, round brilliant cut diamondssurroupding 'it. The sapphire is set with four prongs and the surrounding diamonds with two to three prongs. The pendant has a rabbit ear bail and is st~mpedwith an A arid upsidedown F, "14K," and"Cd~" and weighs 5.79' grams. Sapphire Attributes Shape and cut: Measurements: Weight: Clarity: Color: Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: . Color: ' Oval mixed cut 8.00 x' 6.00 x 3.82 mm (approximate) 1.47Cts. (estimated) , I-I Slightly grayish, very dark, violetish blue' Round full cut 1.5 mm 14 .21 cts. (estimated) 1-1 I-J Total Approximate Estate V alu~ Exclmiing T~x - $440.00 ' Item 11 Ring " " , ' ,',' ,', One 14K yellow gold, sapphire.and diamond band. The band has four,' approxinuitely 2 mrhround sapphires alternating w~th three, approximately. 03' carat, each, round brilliant cut diall10nds set 'in 14K white gold, shared prongs. The band is 2.2mm wide at the top and tapers to -2mm,atthe base oftherirlg. The ring is stamped "14K" and "MBM,'. isfmger size 4 1/2, and_~eighs 2.1' grarp.s., . , , ~~,- Page 9 of 14 Diamond Melee Attributes Shape and cut: Measurements: Number of diamonds: Total Weight: Clarity: Color: Sapphire Melee Attributes Shape and cut: Measurements: Number: Color: Comments: Round full cut 2mm 3 .09 cts. (estimated) SI H-I Round faceted 2mm 4 Very slightly grayish, medium, violetish blue Abraded -Total Approximate Estate Value, Excluding Tax $215.00 Item 12 Bracelet .' _ . . ..'. " , One 14 K yellow gold,' sapphire and diamond bangle bracelet The bracelet is channel set with' fourteen, . approximately 1.75 mm roun,d sapphires alternating. with thirt~en,' approximately.01carateach, round, brilliant cut diamonds. The bracelet is 3.5 mm wide at the 'top of the setting and tapersto2.8 mmat the base of the bracelet. ,The bracelet isst~mped "14K, II "585" an~ withand eye anda.flower; aIldweighsl0.6 grams. Diamond Melee AttrIbutes Shape arid cut: Measurements: Number of diamonds: Total Weight' Clarity: ' Color: Sapphire Melee Attributes Shape and cut Measurements: Number: Color: Round full cut 1.75 mm 13 .26 cts. (estimated) .' SI H-I Round faceted 1.75mm 14 Slightly gra'yish, medium Iigh(\iiCJJefish biue Total Approximate EstateValueExc~llping Tax . --~~... - $295.00. ',. t Item 13 Pendant One 14K yellow gold pendan~with . one,' approximately AO' c(iratold European. cut diamond set in. a four prong basket head in thecenterofthe.ring. The pendant has a rabbit ear, bail and hangsnfrom :a"16" long, .1 mm wide, wheat chain; The chain is stamped'1585,"I'I4K," II I TAL Y"andtwo L's and ,a J horizontally. . The pendantweighs 3.0gfams; , , ' Page IOof 14' Diamond Grading Report Shape and Cut: Measurements: Weigh t: Proportions: Depth: Girdle: _ Culet: Finish Polish: Symmetry: Clarity: Color: Fluorescence: o IdEuropean 4.62 x 4.56 x 3.15 mm (approximate) 0.40 Cts. (estimated) Good 68.630/0 Medium - slightly thick, -frosted Very large Good Fair I-I G None (lw) Total Approximate Estate Value ExCluding Tax $375.00 Item 14 Necklace .. . , . One 14K yellow gold necklace with.one, 5x 7 mm oval cabochon opal set in four prongs in the center._ The settingis surn)undedby-a gold filigree pattern. The pendanthasa rabbit ear bail, measure J 9 1/2.inm ' long including the bail and 10.5 mm wide. The pendantissta~ped "l4K" and hangs from a 16",long, 1 nun wide, rope chain withaspringring.clasp.- The clasp is stamped "14K"andB-Gbetweeil arrows. The entire necklace' weighs 2.3 grams~ . . NOTE: The clasp is broken. Opal Attributes Shape and cut: Measur.ements: Weight: Base color: Color(s): Oval cabochon 7.00x 5~00-xinm (approximate) 0.49'Cts. (estimated) . \Vhite Pink Orange' Green. Blue Total Approximate Estate Value Excluding Tax $75.00 Item 15 Ring .. One 10K yellow gold nephrite ring. The ring has a fo x12 mm-cabochonnephritesetin the center with four decorative prongs on the top and bottom oft~e stone. Theriilgisl0.5 mm at. the shoulders with a split' . shankthattapers t04.3 mmat!hebaseofthe ring. The ring isstamped,"10K"andI'TC," isfmgersize .6' .- 1/2, andweighs6:8grams~ -.' Nephrite Attributes Shape and cut: Measurements: Color: Oval faceted 10.00x 12.00 xO mm (approximate) Medium dark,-brownish,. yellowish gfeen , . , . ,Total Approximate Estate Value EXc1ud~gTax $95.00 Page 11 of 14 Item 16 Earrings One pair of 14KyeIlow gold, sapphire and diamond earrings. The earrings have three, approximately 4 x 2.25 nun marquise shaped sapphires set with two prongs each in each earring. The center sapphire is set higher. There is one, approximately .0] carat, single cut diamond four prong set at the end of e~ch sapphire. Below the diamonds are three more marquise shaped sapphires ,two prong set that fan outward. The earrings are 15.5 mll1long and 8.4 rnm wide. The earrings are stamped "14K" and "G," weigh 3.2 grams, and only one bas a butterfly back. Sapphire Melee Attributes Shape and cut: Measurements: Number: Total Weight: Color: Diamond Melee Attributes Shape and cut Number of diamonds: Total Weight: Clarity: Color: Marquise shaped faceted 4 x 2.25 mm 12 '1.44 cts. (estimated) , Very slightly grayish, extremely ,dark, violetish, blue Round single cut 6 .06 cts. (estimated) 1-2 I:...J Total Approximate Estate Value Excluding Tax $115.00 Item 17 '''''atch One 14K yellow gold, LucienPiccardlady'swatch. The watch has a gold ~lial, with gold 'stick markers and hands. There isa goldbezel"and stem with a cabochon sapphire. The dial is oval with threeho:l-1zontal gold ribs at the top and bottom of the dial. The bracelet has eight, open oval links intertWined together. There is a tongue and groove clasp, with a figure eight'safety. The watch has a quartz movement, is stamped "LucienPiccard,""14Kgold" and "23018," and weighs 12.5 gra.m.s. Total Approximate Estate ValueExclud~g Tax $90.00 Item 18 Ring One 14K yellowgolddiamond\ing." The ring is a plain 1.25 mm bandwiththree,approximafely .05 carat each round brilliant cut diamonds set ina slight curve with one to two prongs on the outer edge. The ring is ' made to wear up against an engagement solitaire. The ring has no markings, is fmgersize6 3/4, and' , weighs 1.6 grams. Diamond Melee Attributes Shape ,and cut:, Measurements:.~ . Number of diamonds: Total Weight: Clarity: Color: Round .full cut 2.25mm 3 .15 cts.(estimated) SI-1' G-H , - Tota~ Approximate EstateValue Excluding Tax, $125.0Q, Page 12 of 14 Item 19 Ring One 14K yellow gold diamond ring. There is an almost complete circle of gold, which is meant to wrap around an engagement solitaire ring. There is enough of an opening to slide the solitaire in place. Around the outside edge are three, approximately .05 carat each, round brilliant cut.diamonds set between the curve and one to two prongs. From the outside edges of the curve, there is a curved band of gold ,connecting to the band. There are four, approximately .02 to .04 carat each, round brilliant cut diamonds setbetween this band and one to two prongs on eith~r side. The ring is finger size 6 1/2 and weighs 2.8 grams. Diamond Melee Attributes Shape and cut: Weight: Number of diamonds: Total Weight: Clarity: Color: Round full cut 0.03 to 0.05 cts. each 11 .47 cts. (estimated) SI G-H Total Approximate Estate Value Excluding Tax $225.00 Item 20 Earrings " One pair of 14 K yellow gold, sapphire and, diamond earrings. Th~reare three, approximately. 09 carat each, round sapphires two prong set alternating with two, approximately :001 carat each, single cut diamonds set in a four prong illusion style head.' The earrings have a bar style post on the snaps intoatt.U" style closure on the other side of the hoop. The earrings are 19.0 minroundand 4 mm wide. The earring's are stamped "14K," and "ADL," and weigh 2.9 grams. Diamond Melee Attributes Shape and cut: Number of diamonds: Total Weight: Clarity: Color: Sapphire Melee,Attributes Shape and cut: Measurements: Number: Total Weight:' Color: Round single cut 4 .00 cts. (estimated) 1-2 I-J Round ,mixed Gut 2.5mm 6 .54 cts. (estimated) Very slightly'grayish,extremely dark) violetish blue. Total Approximate Estate Value Excluding Tax $95.00 Total Approx~ateEstate Value for All Items - Excluding Tax: ' Six thou,sand four hundred tbirty-fou~ doIlarsand no cents $6,434.0.0- Signature of Appraiser: .,..-/-<-' Lincia'L. : Cunning . .Certified Gerrio gist Appraiser,A(}S Page 13 of 14 . B'iographicalBackground and Qualifications Appraiser's Name Linda L. Cunningham G.G. Education: Bachelor of Arts, the University of Missouri, 1981. Graduate Gemologist, Gemological Institute of America, 1992. Registered , Jeweler, American Gem Society, 1998. Certified Gemologist, Alnerican Gem Society, :1999. Certified 'Gemologist Appraiser, American Gem Society, 2001. 'Pearl Grading, Gem~logicaLInstitut~ of America, 2001. Business: In the jewelry trad~~since '1995: ' 'Member Gemological Institute of AmericaAlumni,A~sociation, Washington, ,DC Chapter: Member American Gem Society:, Page 14 of 14 I ~I ~.~ ~."~ .'.1 "* ti ~.~. ~I ~f' "'fF- :i .. t,( 1# .~. .t!';r 'fJ'" ~..,~. . i. 'j'. ~b ~. ~ ri y,~ ~; 111:' .tl ~f. .~~ ~..~, fl ~i-'! -~,:-.;,;~- ....,; ':-:~ , 1 ' - ~__~ .~ ',.. 'lIf rot it! 11# \I jJ ", ~ ~ '~ I' ~ ~ ~ ~. fJ III ~ ~ ~ ;;: :ii ti 3 2: ! ~ ~ ~ ~ ~ ..4t ~ , - 't;. ti .J#.. .11 .'1J :r, '10'. Y; .. >1 ~ 'If' "' "4 ..; .., .., J J ~ '<( ~. ... ,~ ~ " 1i ~ .~ ~ f; ~. ~ i 'I I f '10 .~ ft. .:; "Ii j t..,.i:...........".'.......'.... ! i Yvonne Reinter Estate October 2005 t; ~f. 1 1 ~ ~, l ~ I: ~, ll' l ~ g,,\ Ifl{ t, 't i ~ ~; ''ff j, ~. :u ,,: ~: 6' ~' ",'- ." " ::...".... ...,.......,..........,...........'...:............,...-.... ~,~ ' , IJ~'t, ~. #.. i ,~: j I 1; ~ :...i........-;..'.'-a..:.""..'....,..l'>........ ""':.'.'" .'. ~ ~t ~-'!il "f.l o~.'.'.',,'3 _,.J ~. f~ ft. ., J~ ~ ~. J ....~.~i I;i .J i 1 f,~ .-+'.a~' l )l ~ .;- ~ 4.~. (::. ~." Yvonne Reimer Estate October 2005 1 f d a: ~ ('" ~.. ~' ~ ..~~ 1 .. II'. ' . :,. .~ ~ ~ ~ ~ ~, ! I ~ ~ ~ << J " ~" Yvonne Rei111er Estate October 2005 Yvonne Reinter Estate October 2005 Yvonne Rei-.ner Estate October 2005 .... . ......... ~.............'.-_.,.....-.....;.::................'........ . ---<-.... - . .. ! . ' .~ . '.' - . ~r" .' . ." ~Iue Book, -tliiil Pricing Report - Honda, Accord Kelleyl ~II !bt THETRlJ51'mD l'IfSc)URCE ~WR.,tJ. Page 1 of2 You always werre the smart one.. a USED CARS REVIEWS & RATINGS ADVICE fiNANCiNG J;;;r Quick Dealer Price Quote ,~; Search Used Car Listings B.LU E BOO K'Y R ET AI'iltt ~(roo RI Pennsylvania · Se~wrrrnD8€r 1, 2005 BLUEBOOK ( 2005 Honda Ar;;co Clrclf leX Sedan 4D Se.f.Hr/J USinJ ( . c.:_ ....;.,,'...:::-:.),~.. _ . '-_-. '.,' ,...~;~.'_ '_' . . . ."" ' , . "~'~"';""'1i"f'j(..':;;;~ "i#~ ..~j~ii/If. ~l,ff",l~~ ~~" .." ,. ~<:6 ~~L fA :.. = ';1 ~ . Search Listings for This Car Free CARFAX Record Check Auto Loans from 4.99% APR Insurance Quote Payment Calculator Review of This Car Quickly browse used vehicle list the car or truck .--- at ~~"I Buy .. WI Blank Engine: V6 3.0 LJjte ~rVfTEC Trans: Automati~RC Drive: FWD Mileage: 1,000 Equipment Air Condi-iliQihming Power StueNn~9 Power Wliind.foMs;; Power Dar Locks Tilt Whe~ Cruise Control AM/FM Stereo Cassette Multi Compact Disc Dual Front Air Bags ABS (4-Wheel) Leather Power Seat Sliding Sun Roof Alloy Wheels Retail Value Search Local Listinqs for This Car $25,825 The Kelley Blue ~BQOH Suggested Retail Value is representative of dealers' asking prices and is th.,e 5:~a rting point for negotiation between a consumer and a dealer. This Suggested RetCflI ~a 'Ill e assumes that the vehicle has been fully reconditioned and has a clean ~ _ ihis value also takes into account the dealers' profit, costs for advertisingf SQI'~s 'C()Irnrn issions and other costs of doing business. The final sale price will likely be I~S$ dellending on the vehicle's actual condition, popularity, type of warranty offeree:! ancj local market conditions. Get Invoice &~DJl"'leW' Cars http://www.kbb.curTllJlcll1cidll/kw.kc.ur?kbb.P A;566214;P A041 &17065;+r&40;Honda;2005... 9/1/2005 REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yvonne E Reimer FILE NUMBER 21-05-00762 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM 1I~1lI:lE Tft Nt\ME OF TI-E TRANSFEREE. THEIR RELA TIONSHP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER Tft DATE OF TRANSFER ATIACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Yvonne E Reimer Rollover IRA 0.00 Vanguard # 0084/09929892329 SEE ATTACHED SCHBDULE TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Yvonne E Reimer 21-05-0762 P A Inheritance Tax Return Schedule G - Transfers Item Nbr Description Alternate Value Date Alternate Value Value at date of death Yvonne E Reimer Rollover Individual Retirement Account Vanguard Acct # 0084 / 09929892329 Comprised of the following assets: 5,444.007 shs Vanguard Total Bond Fund - $55093.35 1,343.454 shs Vanguard Strategic Equity Fd - $30,886.01 1,911.197 shs Vanguard Windsor II Fund - $61,292.09 Total value as of date of death - $147,271.45 The IRA is not taxable since at the time of her death Yvonne E Reimer had not attained the age of 59 1/2 Total - Schedule G 0.00 0.00 REV-1511 EX ~ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yvonne B Reimer FilE NUMBER 21-05-00762 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: Hoover Funeral Homes & Crematory Inc 1225 W Chocolate Ave Hershey, PA 17033 1. B. ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. Name of Personal Representative(s) Hershey Trust Company Social Security Number(s) / EIN Number of Personal Representative(s) 23 - 0 692150 Street Address 100 Mansion Road, Bast City Hershey State P A Zip 17033 2. Year(s) Commission Paid: Attorney Fees pannebaker & Mohr, P. C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills, Cumberland County 5. Accountant's Fees 4. 6. Tax Return Preparer's Fees 7. See Attached Schedule 4W46AG 1.000 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 2,795.50 35,530.00 28,425.00 522.00 17,115.81 84,388.31 Yvonne E Reimer 21-05-00762 PA Inheritance Tax Schedule H - Administration Expenses Item Nbr Description 7 Mountz Jewelers - jewelry appraisal 8 Cole's Bicycles Inc - change locks at 432 Pine Rd Mt Holly Springs 9 State Farm Insurance Co - homeowners insurance premium 10 Randall Yost Contracting - install locks on garage and barn, mowing of lawn at 432 Pine Rd Mt Holly Springs 11 Sprint - utility payment 12 Met-Ed - utility payment at 432 Pine Road 13 Cumberland Law Journal - estate advertising 14 State Farm - auto insurance premium 15 Waste Management of Central PA - disposal services at 432 Pine Road 16 The Sentinel - estate advertising 17 Wilhelm's Hardware - additional keys for 432 Pine Road 18 Kurt A Eby Real Estate Appraisals - real estate appraisal 432 Pine Road Mt Holly Springs 19 P Scott Archibald - real estate appraisal 432 Pine Road Mt Holly Springs 20 Veronique's Antiques - appraisal of silver 21 Shipley Energy - fuel dilivery 12/9/05 22 Hershey Trust Company - final fee for fiduciary services 23 M& T Bank - checking account service fee 24 Robert Sholly - 30/0 auctioneer commission on sale of 432 Pine Road Mt Holly Springs Schedule H - Administration Expenses Expense Amount 695.00 96.40 123.82 530.69 64.77 627.83 75.00 535.20 55.56 115.25 4.10 500.00 350.00 350.00 205.39 0.85 5.95 12,780.00 17,115.81 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yvonne E Reimer SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-05-00762 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. SEE ATTACHED SCHEDULE DESCRIPTION VALUE AT DATE OF DEATH 232,629.24 4W46AH 1.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 232,629.24 Yvonne E Reimer 21-05-00762 PA Inheritance Tax Schedule I . Debts of Decedent Item Nbr Description Value at Date of Death Sprint - balance due on account 7/13/05 - 8/9/05 74.52 2 Met-Ed - balance due on account 7/13/05 - 8/9/05 126.78 3 Discover Platinum Card - balance due on account # 6011002164322927 7,050.60 4 Chase Card Services - balance due on account #5417126754370350 1,031.10 5 Dell Preferred Account - balance due on account # 6879450119014724557 904.91 6 OSL DBA Orthopedic Institute of PA - balance due on account # 118594 168.85 7 Rubin Orthopedic Surgery Ltd - balance due on account # 006799 35.66 8 Pinnacle Health Hospitals - balance due on account # 260017519 for services provided 7/21/05 111 .60 9 Scott D Mueller, MD - balance due on services provided 7/21/05 55.00 10 Chase Card Services - balance due on account # 5184450251346676 2,192.13 11 Yellow Breeches EMS, Inc - balance due on services provided 7/24/05, call # Y5000629 459.69 12 Ehrlich - balance due on account - invoice #802 36.84 13 Nextel - balance due on account # 500951088 85.97 14 Riverside Anesthesia Assoc - balance due on services provided 8/2/05 24.00 15 Chase Card Services - balance due on account # 4417121151942664 16,783.73 16 Citi-Card (Home Depot Credit) - balance due on account # 6035320126631082 4,090.60 17 MCI - balance due on account #2FU07807 75.25 18 Bankcard Services - balance due on account # 5490999017706929 28.00 19 Shipley - balance due on account # 425503 80.31 20 Hershey Trust Company - fiduciary services through 7/31/05 642.00 21 M& T Bank - Home Equity Loan #1719888 36,564.70 22 M& T Bank - Mortgage on real estate located at 432 Pine Rd Mt Holly Springs 158,487.97 23 M&T Bank - checks #1467, 1475 and 1431 outstanding at time of death 285.97 24 Utility Employees Credit Union - balance due on account # 478784-80 3,095.88 25 Central Penn Medical Group Emergency - balance due on account # 9316539 12.60 26 Pinnacle Health Hospitals - balance due on account # 260022409 124.58 Total - Schedule I 232,629.24 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yvonne B Reimer SCHEDULE J BENEFICIARIES FilE NUMBER 21-05-00762 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Melissa Reimer 426 Ridge Road # 1 Greenbelt, MD 20770 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE NUMBER I Daughter 482,569.76 2 Molly Benning 209 Tanager Court Warrington, PA 18976 Daughter 482,569.76 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 4W46AI 1.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) ~ ._._~-.._,_._..._--~~._-.._.__..-.._,_._--.- LAST WILL AND rESTAMENT OF YVONNE E. REIMER I, Yvo~ne E. Reimer, having "my legal residence at 432 Pin@ Road, Mt. Holly Springs, Cumberland County, Pennsylvania, do hereby declare this to be my Last Will .and Testament, revoking -all other Wills and Codicils heretofore made by me. My daughters, Molly J. Reimer and Melissa K. Reimer, are living at the date of the execution of this, my Last Will and Testament. ITEM ONE: I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after "my death. ITEM TWO: I devise and bequeath all of the remainder of my estate and property, of whatever nature and wheresoever situate, to my, daughters, Molly U. Reimer and Melissa K. Reimer, or their issue per stirpes, subject to the provisions Gf ITEr..} THEEE of -CIllS! Iny Last Will and Testament. ITEM THREE: In the case of any gifts, devises or bequests made in this, my Last Will and Testament, to my .Lc~ (!ffonne E. Reimer 1 -_._----_..__.._._,._.-----~~"'--_.._..- '.- -' daughters, or issue of mine, who are under thirty (30) years of age, those gifts shall be held in trust by the Trustee hereinafter named, subject to the provisions set forth hereafter until such individual reaches thirty (30) year~ of age: (a) My Trustee shall payor apply the income and principal for the support, education and welfare of that beneficiary, in such manner and in such amounts which, in its sole discretion, is proper, taking into consideration their other sources of income. Payments on behalf of beneficiaries under the age of. thirty (30) years, may be applied directly or may be paid to the person with whom the beneficiary resides, or who has care or control of said beneficiary without the intervention of a guardian. (b) Should the principal of a trust for a beneficiary under the age of thirty (30) years, in the sole opinion of my Trustee, be or become too small to warrant placing or continuing of such trust fund, or should its administration be or become impractical for any other reason, my Trustee, may then pay such amount directly to the beneficiary,' if they have reached their majority, or place the undistributed income and ~ t;~ ~onne E. Reimer 2 . ,.. ,......"":-....,',..::r.':-I~~..~.,.,',I.;~~I.........':.:;:.:;.T.'~."..-....r' _. principal of the beneficiary in a savings account of their choosing, payable to the beneficiary at their majority. (c) All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiary and - shall not be subject to any execution or attachment. (d) If any beneficiary hereunder dies before reaching thirty (30) years of age, then the undistributed principal and income of their trust shall be distributed to their issue, then living at the beneficiary's date of death and if none, to my issue, then living, per stirpes. In the event that trust funds are distributed to another beneficiary who already has a trust set up under this, my Last Will and Testament, then the amount being transferred shall be placed in that child's trust, subject to the original terms and conditions of the trust set forth herein. (e) As each of my beneficiaries reaches the age of twenty-five (25) years of age, one-half (1/2) of the undistributed income and principal of their trust shall be distributed to them outright and when such beneficiary ~ ' ~ t. ~~ (1 nne E. Re1.mer 3 .'-' ~'''': .-..'_......~'.. '-;-:" ,-.., ..., "':'".....l:"!., '''"'':'<:;''''''''--'''_~';W-~~'I~.~~':I''l~''',:.I:r'~..,,''rii:'..:i.-;t;W~~'' - ~- .r-_-,~ ....."' """~'l7l"''''-'_'''''''''''''.~_.'.,. ~ ._. _, . . .. ...,.."...c.""""'....,.... ...... _, ~." .. '._. "4.h- '~'"" ".' .. .' reaches thirty (30) years of age the balance of their undistributed income and principal remaining in the trust, if any, shall be distributed to them. ITEM FOUR: I authorize my Executor, Executrix and Trustee to exercise the following powers in addition to those given by law, to be exercised in their sole discretion: (a) To retain any or all of the assets of my estate without regard to any principal of diversification, risk or productivity. (b) To compromise any claim or controversy. (c)" To borrow money from any Executor, Executrix or Trustee, and to mortgage or pledge any real or personal property. (d) To sell at public or private sale, to exchange or to lease, for any period of time, any.real or personal property and to give options for sales, exchanges or leases, for such price and upon such terms or conditions as they deem proper. (e) To allocate receipts and expenses to principal or income or partly to each as my Trustees from time to time think proper in their sole . discretion. ~'f! ~ f'Vi nne E. . Reimer 4 ~ .......... 1I,1'ItJ-... (f) To repair, alter or improve any real or personal property. (g) To add to principal of any trust created by this will any real or personal property received from any person, deed, will or in- any other manner. (h) To make distribution in kind. ITEM FIVE: I appoint the Hershey Trust Company of Hershey, Pennsylvania, or its corporate successor, to serve as the Trustee of the trusts set up in this, my Last Will and Testament. ITEM SIX: All estate, inheritance, succession and other death taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal of my general estate, as if such taxes were administration expenses, without apportionment or right of reimbursement. I authorize my legal representatives to pay all such taxes at such time or times as may be deemed advisable. ITEM SEVEN: I appoint the Hershey Trust Company of Hershey, Pennsylvania, or its corporate successor, Executor, of ~~~'f.~. Y:v nne E. Reimer 5 .....~~~~......~~~~.,.,..... this Will and direct that it be permitted to serve without bond and without intervention of any court except as required by law. IN WITNESS WHEREOF, I have at Middletown, Pennsylvania, this I&dday of O'ofi>~ , 2002, set my hand and seal to this, my Last Will and Testament consisting of six (6) pages. ~ ~. t - ." , './ /'?1~ tv nne E. Reimer. SIGNED, sealed, published and declared by Yvonne E. Reimer, the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. W~~ Residence ~ ~~ Resid~nce ~/J E\ QD~ ~ r\ I efL \7D~2- 6 : 1 r: r'f ~rl'l .', ,.,~....., -'~- 'i-~'~'''''' " ." ,-~""",.,,,,,~t'.'.."'''''''''i'.''''II~''f'.~7H'_<''':''''''~;:: '" ..,\....".~\.._li."t,"<I::.,...-,t.'..'n~ __I ." ,.w,'_".' - '1'7'"" '''-r - ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA 5S. COUNTY OF DAUPHIN I, Yvonne E. Reimer, the Testatrix 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; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me Yvonne E. .a..., ~: A _ Reimer, the Testatrix, this /~ . day of {9r:/~ , 2002. ~~'Z!. ~ ~~ne E. Reimer.' ~~~ Notary Public ~ NOTARIAL SEAL GALE FRANCES BLAKE. Notary Public Londonderry Twp., Dauphin County, PA My Commission Expires June 19, 200~ 7 " . ~''''''lti ' ~ '.J".'__ _..-, ,."",".sa!I:.:L~;/."-i ."'~:-".4"""'li-I.lI',V ""' "'1"~' Li....'r" ~-~...n~11cr.~.. . ......lILhl.t1"j,.U. ).,I..:..-".'......r'-1 bet.,.... AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN We, V-d-.r..cRJ4.flrll ~1t,.' '"JG and the witnesses whose names are subscribed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will; that she signed it 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 Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. SWORN and subscribe~ to before ~.1:tnhis /6 tiay of Oc-~ ' 2002. ~~~ Notary Public - LM lalin Q){ ) -=-.J-~ITNes-s- Res: Reirner-Wil1092502 File #14341 NOTA~IAL SEAL GALE FRANCES BLAKE 1 Notary Public . I__-'-....~..- n."'P"\hin ~nllnt\l. PA 8 REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF LETTERS No. 2005-00762 FA No. 21-05-0762 Estate Of: YVONNE E REIMER (First, Middle, Last) Late Of: DICKINSON TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 383-62-1402 WHEREAS, on the 24th day of August 2005 an instrument dated October 16th 2002 was admitted to probate as the last will of YVONNE E REIMER (First, Middle, Last) late of DICKINSON TOWNSHIP, CUMBERLAND County, who died on the lOth day of August 2005 and, WHEREAS, a true copy or the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: TRUST COMPANY HERSHEY who has duly qualified as EXECU TOR (RIXj and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 24th day of August 2005. jJfU~ L h,~ RegISter of ~ -- ~ [~>>J '--- **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF YVONNE E. REIMER I, Yvonne E. Reimer, having "my legal residence at 432 Pin~ Road, Mt. Holly Springs, Cumberland County, Pennsylvania, do hereby dec12re this to be my Last Will and Testament, revoking all other Wills and Codicils heretofore made by me. My daughters, Molly J. Reimer and Melissa K. Reimer, are living at the date of the execution of this, my Last Will and Testament. ITEM ONE: I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after my death. ITEM TWO: I devise and bequeath all of the remainder of my estate and property, of whatever nature and wheresoever situate, to my, daughters, Molly J. Reimer and Melissa K. Reimer, or their issue per stirpes, subject to the prOVlSlons of ITEM THREE or rnl3! my Last Will and Testament. ITEI'1 THREE: In thE case of any gifts, devises or bequests made in this, my Last Will and Testament, to my .Lc~ ~onne E. Reimer 1 , .. ~-~--.....-........ ...-...-.. '~~"-'-~''''''''-'-~''' .,-...". .,.--..........----. -,----~-_.__..:..-..._---.._. "...... daughters, or issue of mine, who are under thirty (30) years of age, those gifts shall be held in trust by the Trustee hereinafter named, subject to the provisions set forth hereafter until such individual reaches thirty (30) years of age: (a) My Trustee shall payor apply the income and principal for the support, education and welfare of that beneficiary, in such manner and in such amounts which, in its sole discretion, is proper, taking into consideration their other sources of income. Payments on behalf of beneficiaries under the age of. thirty (30) years; may be applied directly or may be paid to the person with whom the beneficiary resides, or who has care or control of said beneficiary without the intervention of a guardian. (b) Should the principal of a trust for a beneficiary under the age of thirty (30) years, in the sole opinion of my Trustee, be or become too small to warrant placing or continuing of such trust fund, or should its administration be or become impractical for any other reason, my Trustee, may then pay such amount directly to the beneficiary, if they have reached their majority, or place the undistributed income and ~c,~ ~ onne E. Reimer 2 · t... ...-.-...-------- ...---..-.....;~:;;'..:~: ::',.,~.~..,) !,..-,.~..~~.;;'~, ~~~~"'FO;O_"" principal of the beneficiary in a savings account of their choosing, payable to the beneficiary at their majority. (c) All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiary and shall not be subject to any execution or attachment. (d) If any beneficiary hereunder dies before reaching thirty (30) years of age, then the undistributed principal and income of their trust shall be distributed to their issue, then living at the beneficiary's date of death and if none, to my issue, then living, per stirpes. In the event that trust funds are distributed to another beneficiary who already has a trust set up under this, my Last Will and Testament, then the amount being transferred shall be placed in that child's trust, subject to the original terms and conditions of the trust set forth herein. (e) As each of my beneficiaries reaches the age of twenty-five (25) years of age, one-half (1/2) of the undistributed income and principal of their trust shall be distributed to them outright and when such beneficiary f/; , ~C~~ (1 nne E. Reimer 3 .. ., .. .. .~. '~-',1>',,,,..,,,,.,,,,~,,,.:,,,,,,,:,,,,,-..!,," ,-"~"";""".i:",:;;,,,,':",,,:-,:,_,.....,~~....__ ....~~~.~~M,_.,."..,__._.,.__.~ '~~"~~--"---""-'-"-~~~-~--"'-"~-........--... reaches thirty (30) years of age the balance of their undistributed income and principal remaining in the trust, if any, shall be distributed to them. ITEM FOUR: I authorize my Executor, Executrix and Trustee to exercise the following powers in addition to those given by law, to be exercised in their sole discretion: (a) To retain any or all of the assets of my estate without regard to any principal of diversification, risk or productivity. (b) To compromise any claim or controversy. (c) To borrow money from any Executor, Executrix or Trustee, and to mortgage or pledge any real or personal property. (d) To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such price and upon such terms or conditions as they deem proper. (e) To allocate receipts and expenses to principal or income or partly to each as my Trustees from time to time think proper in their sole discretion. ~c~ (1'" nne E. . Reimer 4 II . ( .. '''~''-------------'''''''''-'''"'----'--l__I~___\'r-''.fl~.. (f) To repair, alter or improve any real or personal property. (g) To add to principal of any trust created by this will any real or personal property received from any person, deed, will or in any other manner. (h) To make distribution in kind. ITEM FIVE: I appoint the Hershey Trust Company of Hershey, Pennsylvania, or its corporate successor, to serve as the Trustee of the trusts set up in this, my Last Will and Testament. ITEM SIX: All estate, inheritance, succession and other death taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal of my general estate, as if such taxes were administration expenses, without apportionment or right of reimbursement. I authorize my legal representatives to pay all such taxes at such time or times as may be deemed advisable. ITEM SEVEN: I appoint the Hershey Trust Company of Hershey, Pennsylvania, or its corporate successor, Executor, of ~'Z9>V~ 'f?, ~_ Yv nne E. Reimer 5 . .. . ~_~_I"...........,.,..,,;~~~'IIOIofA,_~_"""~'I"~"'~""~-~"~"_.I.~---"--"""""'~"-___"'''''''''''''______.~___~_......_.............~"""'........................__._.._'..........JI..._.........lk.j;I~_.'._........._~... this Will and direct that it be permitted to serve without bond and without intervention of any court except as required by law. IN WITNESS WHEREOF, I have at Middletown, Pennsylvania, this J&6day of C)CJl-vh-U'--- , 2002, set my hand and seal to this, my Last Will and Testament consisting of six (6) pages. ~ ~. _"'~ 't v ; 'A /'Y1~ ~ nne E. Reimer SIGNED, sealed, published and declared by Yvonne E. Reimer, the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. !I~/~ Residence ~~ /'/J -rrw~ Residence E\ n.G ~ \ow 1"\ } eEL \7D~2- 6 . ~:'.' ~: ld t,u , ,',.r I.r: tf'} 4'\! 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