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Home My WebLink About07-14-06 (2) -~ 15056051058 ReV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 I::NTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number 21 05 0969 Date of Birth 199-26-0045 10/15/2005 07/12/1922 Decedent's Last Name Suffix Decedent's First Name MI ROE CLARA E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI nla Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW . 1. Original Return 2. Supplemental Return 4. Limited Estate . 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytirne Telephone Number . 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Manufacturers and Traders Trust Company Firm Name (If Applicable) (717) 240-4504 REGISTER OF WILLS USE ON!:.'\' Attn. Jane F. Burke, VP First line of address One West High Street Second line of address r'..~-; City or Post Office State ZIP Code DATE FILED Carlisle PA 17013 Correspondent's e-mail address:jburke0205@aol.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~_~:TURE 'f}[;~N,S O)<SI~~L~~~.~:~:: ~ _ pur ~_s i d ~ n t ____ __~.. DAT:J_ LS - [-L& ADDRESS 'V~- ___.__._._.0 neW est !!~.g}l_S t.r e e t I C':~I"l__~.~!..E:.._,__~2J....2..2}_._________ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 IL 15056051058 15056051058 --.J ..-J 15056052059 REV-1500 EX Decedent's Name: CLARA E ROE RECAPITULATION 1. Real estate (Schedule A). ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 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)...................... ............. 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 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) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - 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_ 16. Amount of Line 14 taxable at lineal rate x.o 45 1,724,068.68 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT IL 15056052059 Side 2 199-26-0045 Decedent's Social Security Number 15056052059 0.00 1,301,832.10 0.00 0.00 476,572.77 0.00 78,442.73 1,856,847.60 103,973.40 8,805.52 112,778.92 1,744,068.68 20,000.00 1,724,068.68 77,583.09 77,583.09 ---I REV-1500 EX Page 3 File Number Decedlent's Complete Address: DECEDENT'S NAME CLAHA STREET ADDRESS One Langsdorf Way 21 05 0969 E ROE DECEDENT'S SOCIAL SECURITY NUMBER 199-26-0045 CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 77,583.09 Total Credits (A + B + C ) (2) 0.00 3. InteresVPenally if applicable D. Interest E. Penalty .~~-- TotallnteresVPenalty ( 0 + E ) (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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) 77,583.09 0.00 77,583.09 A. Enter the interest on the tax due. 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;.......................................................................................... 0 ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 ~ c. retain a reversionary interest; or.......................................................................................................................... 0 ~ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ~ 0 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (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 zero (0) percent [72 P.S. 99116 (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 zero (0) percent [72 P.S. 99116(81)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(81)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(81)(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-1503 EX+ (6-98) l'l SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CLARA E. ROE FILE NUMBER 21-05-0969 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 10 11 DESCRIPTION VALUE AT DATE OF DEATH 3328 shs. Exxon Mobil Corp. 194,663.04 45,932.91 30,367.50 2 444 shs. M&T Bank Corp. 1000 shs. PPL Corp. 3 4 1383.109 shs. CRM Mid Cap Value Fund 36,472.58 5 16893.958 shs. MTB Large Cap Stock Fund 4940.797 shs. MTB Large Cap Value Fund 144,274.40 57,115.61 92,076.34 78,706.65 6 7 10368.957 shs. MTB Small Cap Stock Fund 8 1791.23 shs. Thompson Plumb Growth Fund 9 502.94 shs. Vanguard Institutional Index Fund 54,563.96 8083.998 shs. MTB International Equity Fund 93,046.82 40,084.20 1990.278 shs. Boston Co. International Small Cap Fund 12 3660.381 shs. Evergreen Select Fixed Income Fund 39,751.74 33,436.71 13 4270.333 shs. Goldman Sachs High Yield Fund 14 16663.029 shs. MTB Intermediate Term Bond Fund 163,797.58 68,542.02 33,254.96 15 7029.951 shs. MTB Short Term Corp. Bond Fund 16 4469.753 shs. Northeast Investors Trust 17 10036.172 shs. MTB Short Duration Government Bond Fund 95,745.08 TOTAL (Also enter on line 2, Recapitulation) $ (If more space IS needed, Insert additional sheets of the same size) 1,301,832.10 REV-15G8 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CLJlHA E. ROE FILE NUMBER 21 050969 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. m,M NUMBER DESCRIPTION Net proceeds sale 3 Scenic Lane, Newville, PA--Settlement occurred 10/12/05 VALUE AT DATE OF DEATH 3 The Sentinel, subscription refund 139,920.94 84,810.94 75.22 2 M&T Bank, Money Market balance TUA Clara E. Roe 4 Adams Electric Cooperative, Inc., refund Scenic Lane, Newville, property 395.62 5 M&T Bank, Checking Acct. 2678034485 6 Great Western Life, pension payment 7 Donegal Insurance Co., refund homeowner's premium 8 Forbes Magazine, subscription refund 9 Yankee Magazine, subscription refund 10 Citizens Bank, IRA B206714617 11 Down East Magazine, subscription refund 12 Seacoast Newspapers, subscription refund 13 Cumberland Crossings, refund 14 2005 Federal Income Tax Refund 15 2005 PA State Income Tax Refund 16 Personal Property, as appraised 17 Jewelry, as appraised 18 Silver flatware and candlesticks, as appraised 209,912.92 2,850.09 3.00 50.80 23.11 7,387.54 15.17 47.69 133.73 9,752.00 334.00 945.00 19,467.00 448.00 TOTAL (Also enter on line 5, Recapitulation) $ 476,572.77 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CLJlHA E. ROE FILE NUMBER 21 050969 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. ITEr-I NUMB 1. DESCRIPTION OF PROPERTY I INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE ER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE M&T Bank, IRA 35004200220199 Robert W. Roe, son, Beneficiary 78,442.73 100 78,442.73 TOTAL (Also enter on line 7 Recapitulation) $ 78,442.73 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CLARA E. ROE ITEM NUMBER A. B. 1. FILE NUMBER 21 050969 Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Ewing Brothers Funeral Home, Inc. 382.98 ADMINISTRATIVE COSTS: Personal Representative's Commissions 50,069.21 Name of Personal Representative(s) ManufacturerS & Traders Trust Co. Social Security Number(s)/EIN Number of Personal Representative(s) Street Address One West High Street City Carlisle Year(s) Commission Paid: 2006 . State PA Zip 17013 2. Attomey Fees Salzmann 49,310.00 Hughes, PC 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 4. Probate Fees 464.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal, advertising Letters Testamentary The Sentinel, advertising Letters Testamentary Carl E. Ocker, appraisal of personal property Ibis Appraisal Services, jewelry catalogue and silver appraisal M. Rutland, jewelry appraisal Closing and Filing Costs 75.00 158.81 125.00 210.00 678.40 2,500.00 8 9 10 11 12 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 103,973.40 REV-1512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CLA.RA E. ROE FILE NUMBER 21-05-0969 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Blair, balance due 22.20 2 Betra In Home Care, balance due Sept. & Oct. 2005 1,868.72 3 Judy A. Campbell, Tax Collector, personal taxes 9.80 4 Doris James, check 3547 dtd 10/13/05 presented to M&T Bank Checking account after DOD 2,500.00 5 Diakon Lutheran Social Services, check 3548 dtd 10/14/05 presented to M&T Bank Checking Account after DOD 4,045.00 9.80 6 Check 3526 presented to M&T Bank Checking Account after DOD 7 Smith Elliott Kearns & Co., LLC, tax preparation fee 350.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 8,805.52 REV-1513 EX+(9-00) '* ESTATE OF CLARA E. ROE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER 21-05-0969 NUM , RELATIONSHIP TO DECEDENT AMOUNT OR SHARE 13ER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J Manufacturers and Traders Trust Company, Trustee U/Agreement dated Oct. 15, 2004 FBO Robert W, Roe and Meredith Elizabeth Roe One West High Street, Carlisle, PA 17013 Son & Granddaughter 100% of Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 St, John's Episcopal Church, North Hanover Street, Carlisle, PA 17013 10,000. .2 YWCA, 301 G Street, Carlisle, PA 17013 10,000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 20,000.00 (If more space is needed, insert additional sheets of the same size) A TRUE COpy FROM RECORD In Testimony wherof. I hereunto set my hand 'and the seal of said Court ~~.. PA , Thi.lft~ 20illP L~~-f\(,~- ~ - _ ~fI~'~~ Clerk of ttie Orpl'll!nS COU~~ \ Cumberlamt COu ,l.,Ot , ' ,td I, CLARA E. S. ROE, of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. LAST \YIT-L AND TESTAMENT OF CLARA E. S. ROE ITEM I I direct that all Federal, State and other death taxes, with respect to property forming my gross estate, including jointly held and other non~testarnentary property, and any legally enforceable debts and fuheral expenses, including all expenses of my last illness, be paid from my residuary estate as a part of the administration of my estate, without apportionment. ITEM n I direct that I be cremated and that my funeral service be held at Ewing Brothers Funeral Home. Interment of my ashes shall be in the funeral plot I own in Cumberland Valley Memorial Gardens Cemetery. ITEM ill A. I give and bequeath any automobiles or motor vehicles I may own at my death, my personal effects, household goods, if any, and other tangible personal property oflike nature (not including cash or securities), to the extent the Directive accompanying my Will fails to dispose of my personal property, together with any existing insurance thereon, to my son, ROBERT W.ARREN ROE, per stirpes. Any items not so disposed of shall be sold by my executor and the proceeds added to my residuary estate. B. I give and bequeath the sum o{Twenty Thousand and no/IOO ($20,000.00) Dollars as follows: 1 ,~ I ! (pV \S' S. 0__ y" Jo..-.."n:~:-.J? .' f1P ~ 1. Pennsylvania; and Fifty (50%) percent thereof to St. John's Episcopal Church of Carhsle, 2. Fifty (50%) percent to the Y.W.C.A. of Carlisle, Pennsylvania ITEM IV I give the residue of my estate to Manufacturers and Traders Trust Company and its successors and/or assigns, as Trustee under the Clara E. S. Roe trust agreement I signed earlier, as an addition to its principal, to hold it upon the same terms without any obligation to account for it as a part of my estate but subject to the obligation to account under the trust agreement only in the court of jurisdiction in which accounting shall be required. ITEM V All fiduciaries acting under this Will, whether or not named herein, shall have the following powers in addition to those vested in them by common law, by statute or by the other provisions hereof, all of which shall be exercised in a fiduciary capacity, primarily in the interests of any beneficiary, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval and effective until actual distribution of all property: A. To retain and to hold any securities ox other property, real, personal or mixed, - including stock of my corporate Trustee; B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds, whether operated by my corporate Trustee or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they shall deem advisable, under Act 28 of 1999, the "Prudent Investor Act"; C. 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 prices and upon such terms or conditions as they shall deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time, in their sole discretion, shall think proper. 2 ~ r i O~~crJE. S. Kv-L ./ - - E. To borrow money from any person or institution, including my corporate Trustee, and to mortgage or pledge any or all real or personal property, as they in their sole discretion shall choose, without regard to the dispositive provisions of this Will. F. To make distributions, wholly or in part, in kind or in cash; and to make non-pro rata distributions of assets in kind. G. To exercise any election or privilege given by the Federal tax and other tax laws, including, without limiting the foregoing, the election of the alternate valuation for Federal Estate tax purposes and the election to claim items of deduction for estate tax or for income tax purposes; and to make or not to make equitable adjustments or apportionments for the exercise or non-exercise of any such election or privilege. H. To compromise any claim or controversy. ITEM V1 . I hereby appoint Manufacturers and Traders Trust Company, its successor and/or assigns, of Carlisle, Pennsylvania, guardian of any property which passes, either under this Will or otherwise, to a minor, provided that this appointment of a guardian shall not supersede the right of any other fiduciary in its discretion, to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal, as well as income, from time to time for the minor's support, health and medical care, education (including _' college education), purchase of a home or business, br to make payment for these purposes. ITEM VII I hereby appoint Manufacturers and Traders Trust Company, its successors and/or assigns, .of Carlisle, Pennsylvania, Executor of this my Last Will and Testament. ITEM VIII I direct that all fiduciaries acting under this Will, whether or not named herein, shall noto ;--, 3 d~~cU'C:. S. ~ be required to give bond for the faithful performance of their duties in any jurisdiction. fR IN WITNESS WHEREOF, I have hereunder set my hand and seal, this IS day of October, 2004. ~%, S;. fdff) (SEAL) . ARA E. S. ROE The preceding instrument, consisting of this and four other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declared by Clara E. S. Roe, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our ores aswitnesses hereto. ~~ ~~~~ ~1itness Witness 4 . 1" r ;~. COMMONWEALTH OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND 'We, CLARA E. S. ROE, 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 she had signed ,villingly, and that she executed it as her free and voluntary act for the purposes there in expressed and that each of the witnesses, in the presence and hearing of the Testatrix, signed the \~Till as 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. cQ~~.S. ~ T€'~tatrix ~{PoW"~ Itness ~ .. 'f y:::;~ 'if -?h-r-~ Witness Su~scribed, sworn to and acknowledgepefore ~e by ~L~ E. S. ROE, the Testatrix, and subscnbed and sworn to before me by V i4-/ e R I e r 0 e J I and f?r rt<..,' c ; '.A R. B.~f!) \IV III ,witnesses, this IS~ay of {~d~J , 2004. WITNESS my hand and official seaL " " ~ ~ ti 4~nL;~ Notary Public ./ NOTARIAL S ANN B. SENSENIClf. NOTARY PUBLIC CARLISLE BOR~"1 CUMBERLAND COUNTY MY OMMISSIOl'f EXPIRES MA 3 200 5 12/29/2J05 09:10 302-934-2135 M AND T BANK RECORDS PAGE 01/01 , ..' 499 Mitchell Road Millsboro> Delaware: 19966 1-888-502-4349 (302) 934-2955 fax ,.. rlIM&rBank Fax 1b; Thomas Gohn From: Charlene Warrington Fax: (717) 240-4518 Pages: 1 Phone: (717) 240-4545 Date: 12/29/2005 Re: Clara Roe- Date of Death 10/ 15/05 o Urgent o For Review o Please Comment o Please Reply o Please Recycle . Comments: Please find below the date of death balances you had requested for the above named decedent. 1. Account Type............ ...... .. . ... ... Checking Account Account Number..,.. ,............. .... 2678034485 OWnership (Names of).............. Clara E. S. Roe Opening Date.......................... .09/01/67 (account closed 11/04/05) Bala.nce On Date o/Death...... ...$209,912.92 Accrued Interest $ 13.03 Tota1... __.. ._. _._.. _ ___..... ...... -.. - ....$209,925.95 2. Account Type.................. .., ...... lndrvidual Retirement Account Account Number......, ..,.., ...... .... 35004200220199 Ownership (Names of).............. Clara E. S. Roe Opening Date..... .......... ,......... ..05/05/99 (account dosed 12/22/05) Ba.lance on Date ofDea.th.........$78,442.73 Accrned Interest $ 108.21 Total-.... _.... ............. .._ _'_" ...-... .$78,550.94 ~~ i Account Number 6140888816 Account Title CLARA E ROE Date Opened 9/9/1989 Account Type Time Deposits (IRA) Principal Balance as ofDOD $4214.04 f-..Interest from Last Posting to DOD $2.73 I Account Balance as ofDOD $4216.77 YTD Interest to DOD $113.07 i Account Number 6140889677 Account Title CLARA E ROE Date Opened 3/5/1986 Account Type Savings (IRA) Principal Balance as ofDOD $3165.93 Interest from Last Posting to DOD $4.84 ---------- I Account Balance as of DOD $3170.77 YTD Interest to DOD $120.00 CARL E. OCKER AUCTIONEER 4401 Philadelphia Avenue Chambersburg, PA 17201 (717) 264-6578 Personal Property Appraisal for Clara Roe Estate Cumberland Crossing Carlisle, PA 17013 CHERRY LINGERIE CHEST OF DRAWERS .............................................................................................250.00 HARDEN 4 DRAWER CHERRY CHEST ....................................................................................................125.00 CHERRY PEDISTAL.......................................................................................................................................25.00 CHERRY SLANT FRONT DESK & CHEST ................................................................................................150,00 2 HITCHCOCK CHAIRS .................................................................................................................................25.00 BRASS FLOOR LAMP ....................................................................................................................................15.00 MARBLE BASE LAMP ...................................................................................................................................10.00 BOOKENDS BRASS ......................................................................................................................................... 5.00 RECLINER.......................................................................................................................................................10.00 CHERRY PEDISTALS .................................................................................................................................... 35.00 CHERRY QA DROP LEAF STAND ......................................................................................................,........65.00 MAHOGANY DUNCAN PHYFE STAND .....................................................................................................75.00 BRASS FLOOR LAMP .................................................................................................................................... 10.00 MAGAZINE RACK ...........................................................................................................................................5.00 RECLINER.......................................................................................................................................................10.00 CHERRY PEDIST AL.......................................................................................................................................25.00 MAPLE DINETTE SET ...................................................................................................................................40.00 COLOR TV.......................................................................................................................................................25.00 CAT RUG .........................................................................................................................................................10.00 BLANKETS......................................................................................................................................................15.00 MICROWAVE ...................................................................................................................................................5.00 BIRD HODSES................................................................................................................................................. 10.00 TOTAL ................................................................................................................................................ $945.00 I, DO HEREBY CERTIFY that I have examined the tangible personal property of Clara Roe Estate, Cumberland Crossing, Chambersburg P A And do value and appraise the same at $945.00 as being fair market V.Iu' of~id prop,rty on thi, ~~ Date JI' a J 05 Carl E. Ocker ~ Appraiser ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF CLARA E. ROE 1. One 14k yellow gold wishbone pin. The pm measures 15mmx32mm long. It holds one 2.4mm RBC diamond set m four prongs. It is VS2 in clarity and near colorless with an approximate weight ofO.05carats. The total weight of the pin is 1.57Dwts. Value $90.00 2. One 14k yellow gold Bee pin holding twenty 2 to 2.5mm round robys. Value $225.00 3. One 14k yellow gold plain Dome ring with a total weight of2.72Dwts. Value $70.00 4. One 14k yellow gold ring holding two 6mm round colorless cubic zirconias, ;md one 8mm round synthetic blue sapphire set in the center. All are set in four prong basket heads. Value $65.00 5. One 14k yellow gold ring holding two 6mm round colorless cubic zirconias, and one 8mm round synthetic ruby set in the center. All are set in four prong basket heads. Value $65.00 6. One 14k yellow gold ring holding four 5mm round colorless cubic zirconias. All are set in four prong heads. Value $60.00 7. One 14k white gold ring holding one 1 Ox12mm oval synthetic lavender "Linde" star sapphire, and two O.05carat round diamonds of SI clarity. Value $160.00 ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF CLARAE. ROE 8. One14k white gold wedding band. The ring is 2mm wide with a millgrained edge. Value $25.00 9. One 14k white gold ring holding one 1 Ommx12mm oval synthetic ruby. The ring is 14mm wide at the top tapering to 2.5mm at the bottom. The ruby is set in four double tipped prongs. The ruby is chipped. Value $40.00 10. One 14k yellow dome ring with a beaded pattern measuring 14mm at the top tapering to 5mm at the bottom. The ring holds 29 round stones measuring 2 to 2.5mm. Nine stones are blue sapphires, eight are emeralds, seven are rubys. These are all highly included. Five stones are 81 clarity diamonds with a total diamond weight ofO.22carats. The total ring weight is 6.58 Dwts. Value $265.00 II. One pair of white cultured pearl earrings. The pearls are 7.9 to 8mm and are set on 14k gold screW posts with nuts. Value $150.00 12. One14k yellow gold Tie tac with a crown design holding one 2.8mm round ruby. The total weight is .95 Dwts. not including the gold plated clutch. Value $65.00 13. One 14k yellow gold Bee Tie tac measuring 13x16mm holding a 5x6mm fresh water pearl The total weight less the gold plated clutch is 1.03 Dwts. Value $50.00 k\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF CLARA E. ROE 14. One Sterling silver double link charm bracelet holding 14 charms. The Alamo in silver, pioneer wagon in silver, Five Shillings coin in holder, Silver ring band with design, stamped inside Taxeo Mexico, silver and 1 turquoise charm, silver indian on horse, silver colored Liberty Bell, silver dollar Liberty head 1922, silver bird-like charm with 12 small turquoise stones, silver leafwith 3 small turquoise, silver colored hut with red glass stone, silver bee hive, silver colored cat is stamped 14k but does not test as karat gold, silver tower charm "Hemisfair 1960" Value $275.00 15. One14k yellow Peacock pin with one 4x6mm pear shaped ruby with noticeable inclusions. It holds 11 round diamonds of approximately 0.02carats each. They are SI- VS in clarity with a total diamond weight of 0.22 carats. The peacock measures 19x21mm and weighs 2.58 Dwts. Value $300.00 16. One Riding Crop with Horseshoe pin. It holds nine 3.1mm RBC diamonds in the horseshoe section. They are VS 1 in clarity and near colorless. The total diamond weight is approximately 0.99 carats. The pin tests 14 karat white gold. Value $900.00 17. One 18k yellow gold dome ring. It is 6mm wide at the top tapering to 3mm at the bottom. It has engraved lines on top and holds two l.3mm emeralds, two 1.3mm sapphires, two l.3mm rubys and one l.3mm diamond. The ring weighs 3.2Dwts. Value $105.00 18. One 18k yellow gold dome ring. It is 7mm wide at the top and tapers to 4mm at the bottom. It holds 31 RBC diamonds. The diamonds are 2.15mm in diameter and weigh 0.04 carats each. They are VS in clarity and near colorless. The total diamond weight is approximately 1.24 carats. The ring weighs 3.54 Dwts. Value $925.00 .6:\ M. RUTLAND GOLDSMITH · JEWELER CERTI FlED GEMOLOGIST ESTATE OF CLARAE. ROE 19. One ladies Omega watch. The rectangular case is 14k white gold and measures l5x18mm. It holds six 0.025 carat single cut diamonds with a total weight of 0.15 carats. The stretch band is white gold plated. Value $180.00 20. One charm bracelet - tests 14k yellow gold. The links are oval twisted wire. The bracelet holds 8 charms. One grey stone Buddha carving, one 14k yellow flat key measuring 16mm long, one 3 dimensiona118k yellow Coliseum charm measuring 20x24mm oval, one 14k yellow flat lobster charm 18mm long, one white metal Tower of p~ tests not gold, one old fushioned car, tests 14k yellow gold, one Clock tower top, tests 14k yellow gold, one 19mm spherical shaped globe, tests 14k yellow gold. The total weight of the bracelet less the stone buddah charm is 22.7 Dwts. Value $325.00 21. One charm bracelet, tests 14k yellow gold with oval round wire links. The bracelet holds two charms. One "wimsical" Bird head that is 3 dimensional with two 1.Omm green stone eyes which are probably synthetic emeralds, one 14k yellow gold shield shaped charm, "Womens Auxiliary Pennsylvania Medical Society" The total weight of the bracelet is 15.60 Dwts. Value $220.00 22. One pair of 14k yellow gold cufflinks.They are 13x18mm oval in shape with a heavy beaded edge. Each holds one O.03carat full cut diamond in the center. The total weight of both is 4.66 Dwts. Value $110.00 23. One Tie tac holding one IOmm cream colored pearl on a 14k white gold post The pearl is probably cultured or a good imitation. $45.00 ~\ M. RUTLAND GOLDSMITH · JEWELER CERTIFIED GEMOLOGIST ESTATE OF CLARA E. ROE 24. One 1/20 12k yellow gold filled charm bracelet with oval links holding 8 charms. One 14k yellow gold 14mm flat disc engraved CRE, two green 10x14 chalcedony scarabs in yellow gold filled bezels, one 1906 gold five dollar Liberty coin measuring 21mm in a 14k yellow coin holder, pne lOk two~tone gold cross with flowers at the ends, one 14k yellow ladies cluster style ring holding eight l.5mm round rubys and one 2.5mm ruby, one 14k yellow 2.5mm wedding band engraved Earl to Clara 3-6-48, one U.S. 1853 gold Liberty one dollar coin measuring 13.1mm. Value $540.00 25. One 10kyellow "Richboro" school pin with #40 attached, weighing 2.25 Dwts. Value $25.00 26. One coinholder pin tests 14k yellow gold and measuring 1.5" round with a seven point design and seven raised rose gold balls between the points. It holds one 1915 gold Austrian Ducat coin which is a Restrike. The total weight ofthe pin is 4.25 Dwts. Value $127.00 27. One 14k white gold flat Bee pin. It measures 25x27mm and weighs 3.20 Dwts. It holds 16 RBC 1.7mm SI diamonds which are pave set, and 14 1.75mm square synthetic rubys which are set in millgrained channels. Several of the rubies and diamonds are chipped. The total diamond weight is approximately OAO carats. Value $325.00 28. One 1 T' strand of graduated cultured pearls with a 10k white gold clasp. There are 117 white pearls from 2.75mm to 5.5mm in the center, they are of fair quality. Value $150.00 29. One pair of 7mm white cultured pearl earrings with sterling silver screw backs. Value $50.00 APPRAISAL REPORT OF PERSONAL PROPERTY OF Clara E.S. Roe, deceased date of death (d.o.d.) October 15,2005 for: Jane Burke Manufacturers & Traders Trust Company 1 West High St. Carlisle, PA 17013 ASOP: d.o.d. October 15,2005 Reported on November 18, 2005 BY: ffiIS APPRAISAL SERVICES 145 N Hanover St. P'QBox~4 Carlisle, P A 17013 (717) g43-.J474 fax g58-Q.5()g lbisas@eartlJinknet TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Category: Silver Appraisal Summary (Copy) References Statement of Qualifications Assumptions and Limiting Conditions 2 ,.., .) 4 5 6 6 7 8 9 10 2 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Clara E.S. Roe, deceased, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. October 15, 2005 & reported on November 18,2005. The date of inspection was November 18,2005. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. ({ IBIS APPRAISAL ~ SERVICES v I) NllltI/cAor.----- 3 APPRAISAL SUMMARY It is in my opinion, that as of d.o.d. October 15, 2005, the Fair Market Value of the personal property of Clara E.S. Roe, deceased,: (Four Hundred Forty Eight Dollars and Zero Cents) ($448.00) IBIS APPRAISAL SER VICES ~ liJ Al~r=!L~~~~P~----------- / The report must be read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report. 4 Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. · Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). * NOTE · Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. · The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. 5 ~: <~~~ :";.:::;,, -,,; ',,::, '. .~ / ;"!'i- ,,~ ~~ _ ~~-l-~-,'""'; --- 2 Personal Property Listing Flatware Service. Sterling silver flatware service. Maker: Wallace. Pattern: Grand Colonial. Service includes: 6 dinner knives 6 dinner forks 6 salad forks 6 teaspoons 6 cream soup spoons 6 butter spreaders 3 table spoons 1 cream ladle 1 sugar spoon Corres ondin Di ital Photo a h Files: r0310925 & r0310926.' Candleholders. A pair of sterling silver candleholders. Maker: Baltimore Sterling Silver. Corresponding Digital Photograph File: r0310927.jpg $428.00 $20.00 Total $448.00 6 APPRAISAL SUMMARY (COPY) It is in my opinion, that as of d.o.d. October 15,2005, the Fair Market Value of the personal property of Clara E.S. Roe, deceased,: (Four Hundred Forty Eight Dollars and Zero Cents) ($448.00) 4 IBIS APPRAISAL SER VICES The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. 7 Appraisal References Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050. 717-776-5785. Conestoga Auction Company, Inc. 768 Graystone Rd. Manheim, PA 17545. 717-898- 7284. http://www.conestogaauction.com!auctions/ DeHart's Auction Services & Used Furniture. 1554 Holly Pike Carlisle, PA 17013. 717- 258-5858. http://www.dehartsauction.com/ eBay. http://www.ebay.com Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222. Hershey, Dan Auctioneering Service. 3 Brown Rd. Shippensburg, P A 17257. 717-532- 4647. F. Loney, C.A.P.P., L.P.I. 2005. Personal Communication K. Loney. 2005. Personal Communication Ocker, Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264- 6578. http://www.kennysauction.com! Replacements. http://www.replacements.com Rowe's Auction Service. 2505 Ritner Hwy. Carlisle, PA 17013.717-249-2677. http://www.rowesauctionservice.com/ York Town Auction, Inc. 1625 Haviland Rd. York, PA 17404. 8 , '. Statement of Qualifications Alyssa L. Loney, C.A.P.P. Professional Designations and Certifications C.A.P.P. - Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments * State Historical and Underwater Archaeologist for the State of Louisiana. * Attended the Conservation ofIndian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. * Director of the West Virginia University Historical Costume Museum. * Research Archaeologist! Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. * Research and Preservation Specialist for the Maryland Historical Trust. * Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. S.B.D.C. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. Medieval Archaeology, 1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations ofthe United States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. M.A. C.A.P.P. A.R.P .A. Presently Director and Founder ofIbis Appraisal Services. Member ofInstitute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 9 Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length oftime, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent infonnation has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. 10