HomeMy WebLinkAbout97-00817
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
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STATE OF ~ PENNA,
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N 817
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BAR~A~A A. BISTLINE
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FRANKLIN D. BISTLINE
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DECREE IN
DIVORCE
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AND NOW, ,,",',"," ,NP~, ,Z:~,~" 19 ,'1f.,. it is ordered and
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are divorced from the bonds of matrimony,
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The court retains jurisdiction of the following claims which have
been raised of record in this action for which a final order has not yet
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
BARBARA A, BISTLINE
Plaintiff
NO, 97-817 CIVIL TERM
CIVIL ACTION - LAW
IN DIVORCE
V.
FRANKLIN D. BISTLINE
Defendant
PRAECIPE OF TRANSMI1' RECORD
To the Prothonotary:
Transmit the record, together with the fOllowing information, to the court
for entry of a divorce decree:
1, Ground for divorce:
Irretrievable breakdown under Section 3301 (c) of the Divorce Code,
2.
Date
a.
b,
and manner of service of the complaint:
Date: 2/26/97
Manner: Certified mail, restricted delivery
3. Date of execution of the affidavit of consent required by Section 3301 (c)
of the Divorce Code:
a, Plaintiff: 10/6/98
b, Defendant: 10/6/98
OR
Date of execution of the Plaintiff's affidavit required by Section 330l(d)
of the Divorce Code and date of service of the Plaintiff's 3301 (d)
affidavit upon the Defendant:
a, Date of execution: n/a
b, Date of filing: n/a
C, Date of service: n/a
4, Related claims pending: No issues are pending, All issues have been
resolved pursuant to an agreement between the parties signed on October 6,
1998 which Agreement is to be incorporated into but not merged with the
Divorce Decree,
5, Date and manner of service of the Notice of Intention to file Praecipe to
Transmit Record, a copy of which is attached, if the decree is to be
entered under Section 3301(d) (I) (i) of the Divorce Code:
a, Date of Service: n/a
b, Manner of Service: n/a
OR
Date Waiver of Notice in Section 3301 (c) Divorce was filed with the
Prothonotary:
a, Plaintiff's Waiver: 10/6/98
b, Defendant's Waiver: 10/6/98
, ESQUIRE
e Road
, PA 17011
Supreme Court ID # 32112
Phone: (717) 737-0100
Fax: (717) 975-0697
Attorney for Plaintiff
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BARBARA A. BISTLINE
Plaintiff
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. '1'1' J/? C.u~ Tt.......
v.
FRANKLIN D. BISTLINE,
Defendant
CIVIL ACTION - LAW
IN DIVORCE
COMPLAINT
AND NOW, this 19~day of ~ 'c~, 19q7 , comes
the Plaintiff, BARBARA A, BISTLINE by her attorney, DIANE G.
RADCLIFF, ESQUIRE, and files this Complaint in Divorce of
which the fallowing is a statement:
COUNT I: DIVORCE
1. The Plaintiff, BARBARA A, BISTLINE, is an adult
individual residing at 938 Forest Court, Carlisle, PA 17013,
since September, 1995,
2, The Defendant, FRANKLIN D. BISTLINE, is an adult
individual residing at 247 Glendale Street, CarliSle, PA,
17013, since October, 1993.
3. Plaintiff and/or Defendant have been bona fide
residents of the Commonwealth for at least six (6) months
previous to the filing of this Complaint.
4. Plaintiff and Defendant were married on August 26,
1967 at Carlisle, PA.
DIANE G. RADCLIFF
AlTORNEY.AT.UW
"'8 TRINDI.E ROAf)
CAMP 11I1.1" PA 17011
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5. There have been no prior actions of divorce or
annulment between the parties.
6. Plaintiff has been advised of the availability of
counseling and the right to request that the Court require
the parties to participate in counseling.
7. The Defendant is not a member of the Armed Services
of the United States or any of its Allies.
8. The Plaintiff avers that the grounds on which the
action is based are:
(a) That the marriage is irretrievably broken.
Or in the alternative,
(b) That the parties have lived separate and apart
since September 14, 1995 and their marriage is irretrievably
broken, and at the appropriate time, Plaintiff will submit an
Affidavit alleging that the parties have lived separate and
apart for at least two (2) years and that the marriage is
irretrievably broken.
WHEREFORE, Plaintiff requests this Honorable Court to
enter a decree in divorce, divorcing the Plaintiff and
Defendant,
COUNT II: EOUITABLE DISTRIBUTION
9. Paragraphs 1 through 8 are incorporated by
reference hereto as fully as though the same were set forth
at length.
DIANE G, RADCLIFF
ATTORNEY-AT-LAW
'..11 TRINDl.E ROAll
('.....MP 11I1.1.. PA 17011
3
VERIFICATION
BARBARA A, BISTLINE verifies that the statements made in
this Complaint are true and correct, BARBARA A, BISTLINE
understands that false statements herein are made subject to
the penalties of l8 Pa,C,S, Section 4904. relating to unsworn
falsification to authorities,
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. - SA - ~"iLIN,H.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
BARBARA A, BISTLINE
Plaintiff
NO, 97-817 CIVIL TERM
V,
FRANKLIN D, BISTLINE
Defendant
CIVIL ACTION - LAW
IN DIVORCE
AFFIDAVIT OF CONSENT
l, A Complaint in Divorce under Section 3301(c) of the Divorce
Code was filed on February 19, 1997,
2. The marriage of Plaintiff and Defendant is irretrievably
broken and ninety (90) days have elapsed from the date of
filing and service of the Complaint,
3, I consent to the entry of a final Decree in Divorce after
service of notice of intention to request entry of the decree.
I verify that the statements made in this Affidavit are true
and correct, I understand that false statements herein are made
subject to the penalties of l8 Pa. C,S. Section 4904 relating to
unsworn falsification to authorities,
Dated:~
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DIANE G, RADCLIFF
ATTORNEY-AT_LAW
".UR TRISIJI,[ ROAn
CAMP 1111.1.. PA 17011
BARBARA A, BISTLINE
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Plaintiff
v.
No, 97 -817
FRANKLIN D, BISTLINE,
CIVIL ACTION . LAW
Defendant
IN DIVORCE
CERTIFICATE OF SERVICE
I hereby certify that a true and correct copy of the
Complaint in Divorce was served upon Franklin D, Bistline on
February 26, 1997, by certified mail, restricted delivery, as
appears on the return receipt card attached hereto, marked
Exhibit "A", and made a part hereof,
Respectfully submitted,
Attorney for Plaintiff
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
BARBARA A. BISTLINE
Plaintiff
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NO. 97-817 CIVIL TERM
V.
CIVIL ACTION - LAW
IN DIVORCE
FRANKLIN D. BISTLINE
Defendant
If you wish to deny any of the statements set forth in this
Affidavit, you must file a counter-affidavit within twenty days
after this Affidavit has been served on you or the statements will
be admitted.
AFFIDAVIT UNDER SECTION 330l(d)
OF THE DIVORCE CODE
1. The parties to this action separated on September 14, 1995 and
have continued to live separate and apart for a period of at
least two years.
2. The marriage is irretrievably broken.
3. I understand that I may lose rights concerning alimony,
division of property, lawyer's fees or expenses if I do not
claim them before a divorce is granted.
I verify that the statements made in this affidavit are true
and correct. I understand that false statements herein are made
subject to the penalties of 18 Pa.C.S. Section 4904 relating to
unsworn falsifications to authorities.
Date: /.::;; / S / '17
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BARBARA A. BISTLINE, Plaintiff
DIANE G, RADCLIFF
3448 TRINDLE ROAD
CAMP HILL. PA 17011
(717) 737-0100
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DIANE G, RADCLIFF
3448 TRINDLE ROAD
CAMP HILL, PA 17011
(717) 737-0100
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
BARBARA A. BISTLINE
Plaintiff
NO. 97-817 CIVIL TERM
V.
CIVIL ACTION - LAW
FRANKLIN D. BISTLINE
IN DIVORCE
Defendant
MOTION FOR APPOINTMENT OF MASTER
Barbara A. Bistline, Plaintiff, moves the Court to appoint a Master
with respect to the following claims:
[x] Divorce [x] Distribution of Property
[ ] Annulment [ ] Support
[ ] Alimony [ ] Counsel Fees
[ ] Alimony Pendente Lite [ ] Costs and Expenses
and in support of the Motion states:
1. Discovery is complete with respect to the claims for which the
appointment of the Master is requested.
2. The Defendant [xl has [ ] has not appeared in the action.
3.
[ ] personally [x] or by his attorney, Taylor Andrews,
Esquire,
The statutory ground for the divorce is irretrievable
breakdown under Section 3301 D.
4 ,
5. Check the applicable paragraphs:
[] The action is not contested,
[] An agreement has been reached with respect to the
following claims: None
BARBARA A. BISTLINE, IN THE COURT OF COMMON PLEAS OF
Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA
vs. NO. 97 - 817 CIVIL
FRANKLIN D. BISTLINE,
Defendant IN DIVORCE
THE MASTER: Today is Tuesday, October 6, 1998.
This is the date set for a Master's hearing in the above
captioned divorce proceedings. Present in the hearing roam are
the Plaintiff, Barbara A. Bistline, and her counsel Diane G.
Radcliff, and the Defendant, Franklin D. Bistline, and his
counsel Taylor P. Andrews.
This action was commenced by the filing of a
divorce complaint on February 19, 1997, raising grounds far
divorce of irretrievable breakdown of the marriage. The parties
have signed this morning affidavits of consent and waivers of
notice of intention to request entry of divorce decree which
will be filed with the Prothonotary. The divorce will be able
to conclude under section 330l(c) of the Domestic Relations
Code.
On December 16, 1997, the Plaintiff had filed an
affidavit under Section 3301(d) averring that the parties had
been separated far a period in excess of two years; however,
inasmuch as the parties have agreed to consent to a divorce, the
divorce will proceed as previously noted under section 3301(c).
The complaint filed also raised the economic claim of equitable
.
distribution, no other economic claims have been raised;
therefore, the only economic issue before the Master is the
distribution of the marital assets.
The parties were married on August 26, 1967, and
separated september 14, 1995. There were two children born of
the marriage, bath of whom are emancipated.
The Master has been advised that after negotiations
today the parties have reached an agreement resolving the claim
of equitable distribution. The agreement is going to be placed
on the record in the presence of the parties. The agreement as
stated on the record will be considered the substantive
agreement of the parties, not subject to any changes or
modifications except for correction of typographical errors
which may be made during the transcription. The parties and
counsel are going to return later this morning to review the
draft of the agreement far any typographical errors and make any
corrections as required and then sign the agreement by way of
affirming the statement of the agreement which has been placed
on the record at this time. That means that when you leave this
conference room this morning, after the agreement has been
stated on the record, that you will not be able to make any
substantive changes to the content of the agreement.
After the agreement has been stated on the record
and reviewed for typographical errors and affirmed by the
signatures of the parties and counsel, the Master will prepare
an order vacating his appointment and counsel can then file a
praecipe transmitting the record to the Court requesting a final
decree in divorce.
It is the Master's understanding that a QDRO will
ultimately be prepared to distribute the pension of husband in
this case and that order can be presented to the Court at any
time following the conclusion of these proceedings, even after
the entry of a divorce decree. The agreement will address that
particular issue, but the divorce decree will not preclude
either party from ultimately presenting to the Court the QDRO to
resolve the distribution of the pension. Ms. Radcliff.
MS. RADCLIFF: The parties' agreement, pertaining
to equitable distribution, is as follows:
1. The parties' marital assets are to be divided in
accordance with the document that is marked "marital
analysis 10/2/98 with equal division" that had been
prepared by Diane G. Radcliff, Esquire, and is to be
made part of this agreement. (Attachment)
2. That analysis indicates that a cash payment is due from
husband to wife of $24,119.27. That cash payment shall
be made by husband to wife within sixty (60) days of the
date of this agreement.
3. Wife shall deed over the marital residence so that
husband becomes the sole owner thereof at the time the
cash payment is made to her.
4. Pursuant to the terms of the marital analysis that is
attached to this agreement, the parties will equally
share in the net proceeds to be derived from the sale
of Tract 1 and Tract 2 of the Penn Township land,
which is currently listed for sale.
They shall also equally share in any costs incurred
for the purposes of marketing those properties,
including, but not limited to, the cost of surveying the
properties so as to make them more marketable.
5. Husband's civil Service Retirement shall be divided
and distributed in accordance with the following terms
and conditions:
a) Husband shall elect the joint survivor's annunity
form of his pension upon his retirement.
b) Wife's share of that joint survivor's annunity
shall be the gross benefit minus the cost of the
joint survivor's annunity minus $666.00 (being the
social security equalization equivalent) times the
marital coverture fraction times .50. All
remaining benefits under the pension shall be
husband's.
c) Wife's counsel shall prepare a QDRO to carry forth
the intent set forth above, which shall be executed
by the parties as soon as practicable after said
preparation. It shall then be presented to the
Court far entry of the order and transmittal to
CSRS.
6. Except as herein otherwise provided, each party may
dispose of his or her property in any way and each party
hereby waives and relinquishes any and all rights he or
she may now have or hereafter acquire under the present
or future laws of any jurisdiction to share in the
property or the estate of the other as a result of the
marital relationship including without limitation,
statutory allowance, widow's allowance, right of
intestacy, right to take against the will of the other,
and right to act as administrator or executor in the
ather's estate. Each will at the request of the other
execute, acknowledge, and deliver any and all instruments
which may be necessary or advisable to carry into effect
this mutual waiver and relinquishment of all such
interests, rights, and claims.
MS. RADCLIFF: Barbara, you've been present at the
time that I've read off the agreement of the parties?
MS. BISTLINE: Yes.
MS. RADCLIFF: Did you understand everything that
was said?
MS. BISTLINE: Yes.
MS. RADCLIFF: Do you represent to the Master and
to myself today that that is, in fact, your agreement?
MS. BISTLINE: Yes.
THE MASTER Ms. Bistline, have you specifically
read and reviewed the exhibit that is going to be attached to
the agreement?
MS. BISTLINE: Yes, I have.
THE MASTER: And you understand the exhibit and you
are in agreement with it?
MS. BISTLINE:
MR. ANDREWS:
Yes.
Frank, you heard the agreement as it
was recited?
MR. BISTLINE:
MR. ANDREWS:
about this morning?
MR. BISTLINE: Yes.
MR. ANDREWS: Do you understand the agreement?
MR. BISTLINE: Yes.
MR. ANDREWS: Basically your future retirement
benefits are going to be divided in the future, you understand
that?
Yes.
It's something that we have talked
MR. BISTLINE: Yes. Correct.
MR. ANDREWS: And within sixty (60) days you will
be obligated to make a payment to Barbara Bistline in the amount
of slightly more than $24,000.00, you understand that?
MR. BISTLINE: Yes.
MR. ANDREWS: Is there anything about the agreement
that you have any questions about or don't understand?
MR. BISTLINE: No.
MR. ANDREWS: I know there was a legalese in there
and I will explain that to you afterwards. You shouldn't be
concerned with that. You're undoing by agreement now what will
happen automatically by operation of law when the divorce decree
is finally entered, all right?
MR. BISTLINE: Yes.
MR. ANDREWS: Do you voluntarily and of your own
mind agree to these terms?
MR. BISTLINE: I do.
THE MASTER: Mr. Bistline, the same question I
asked your wife, have you reviewed the exhibit that is going to
be attached to the agreement?
MR. BISTLINE: Yes.
THE MASTER: And you're satisfied that that
represents the understanding of you and your wife with respect
to the assets listed?
MR. BISTLINE: Yes.
MS. RADCLIFF: With regard to the legalese portion
MARITAL ANALYSIS lO/2/98 WWITH EQUAL DIVISION OF PENSION
FRANKLIN D. BISTLINE V, BARBARA A, BISTLINE
DATE OF SEPARATION: SEPTEMBER 14, 1995
DESCRIPTION TOTAL DISTRIBUTION TO DISTRIBUTION TO
BARBARA FRANK
REAL ESTATE
247 Glendale St, l2l,000,OO l2l,000,OO
Carlisle Pa
Nations Bank (69,l08,85) (69,108,85)
Mtg, On Glendale
St, , Carlisle
Tract 1 Penn Twp l8,000.00 9,000.00 9,000.00
Tract 2 Penn Twp 17,500,00 8,750,00 8,750,00
VEHICLES
1991 Subaru 5,000,00 5,000.00
Legacy
1990 Pontiac 5,000.00 5,000.00
Grand Am
PENSIONS
Frank's Ci vi! 194,644.00 97,322.00 97,322,00
Service
Retirement
INVESTMENTS
Mari tal Value of 56,937,00 56,937,00
Frank's
Inherited FTC
stock
Pioneer Capital 15,~0~,24 l5,404.24
Growth Fund
010-0100598293
9/30/98
DESCRIPTION TOTAL DISTRIBUTION TO DISTRIBUTION TO
BARBARA FRANK
Pioneer Fund 30,532,79 30,532,79
00l-0900495168l
9/30/98
Pioneer Equity lO,001.49 lO,OO1.49
Income Fund A
011-0110008250
9/30/98
Pioneer Illtr'l 1,640.5l l,640,5l
Growth Fund A
007-0070053599
9/30/98
Pioneer II A 14,545,57 14,545,57
002-902024l810
9/30/98
Pioneer Cash 4,583,74 4,583,74
Reserve
077-0770l04469
Fundamental 8,151.49 8,151.49
Investors
6088-9066-10
9/30/98
AIM Weingarten 1,507,47 1,507,47
4025655236
lO/1/98
Phoenix 4,917,79 4,917,79
Investments
53-5007977-7
Phoenix Duff & 526.98 263.49 263,49
Phelps
53-4899752-8
Pioneer Fund IRA l4,209,47 l4,209,47
001-0905028838
BANK ACCOUNTS
Wife's FTC 190,OO 190.00
#594164
Husband's Me lIon 15,985,00 15,985,00
account
182-112-0605
.
, DESCRIPTION TOTAL DISTRIBUTION TO DISTRIBUTION TO
BARBARA FRANK
Husband's 400,00 400,00
Member's lot
savings account
BARBARA'S
BUSINESS
hard assets l,409,OO l,409,OO
good will
HOUSEHOLD GOODS
Wife's household 160,00 160,00
goods
Husband's 1,860,00 1,860.00
household goods
TOTALS 474,997,69 213,379.58 261,6l8,l1
50% OF TOTALS 237,498,85 (237,498,85) (237,498,84)
ADJUSTMENT (24,119,27) 24,119.27
NEEDED FOR EQUAL
DIVISION
DIANE G. RADCLIFF
3448 Trindle Road
Camp Hill. Pennsylvania 17011
Telephone (717) 737 -0100
Voice Mail (717) 558-5518
Fax (717) 975-0697
March 2, 1998
E. Robert Elicker, III, Esquire
Cumberland County Divorce Master's Office
9 North Hanover Street
Carlisle, PA 17013
Re: Bistline v. Bistline
No. 97-817 Civil Term
Dear Mr. Elicker:
In accordance with your February 3, 1998 Pre-Trial Directive,
I am herewith providing you with the Plaintiff's original Pre-Trial
Statement. A copy of that statement is being mailed to Attorney
Taylor Andrews on this date. An additional copy is also being
mailed directly to Mr. Bistline since I have yet to be advised that
Attorney Andrews has officially entered his appearance in this
case.
I will anticipate being advised of the scheduling of the Pre-
Trial conference in this matter,
Very
t,uly you,,_ :'\
D~QUIR'
DGR/dr
Enclosure:
cc: Barbara Bistline
Taylor Andrews, Esquire
Franklin D. Bistline
I
'*
OFFICE OF DIVORCE MASTER
CUMBERLAND COUNTY
COURT OF COMMON PLEAS
9 North Hanover Slreet
Carlisle, PA 17013
(717) 240.6535
E. Robert Elicker, II
Divorce Master
Tracl Jo Colyer
OWce Manager/Reporter
Welt Shore
697,0371 Ex\. 6535
Diane G. Radcliff
Attorney at Law
3448 Trindle Road
Camp Hill, PA 17011
september 30, 1998
Taylor P. Andrews, Esquire
ANDREWS & JOHNSON
78 West pomfret street
carlisle, PA 17013
RE: Barbara A. Bistline vs. Franklin D. Bistline
No. 97 - 817 civil
In Divorce
Dear Ms. Radcliff and Mr. Andrews:
I have had the opportunity to review the briefs of both
counsel regarding the nonmarital stock issue and the subsequent
stock splits. I have also looked at the cases that counsel have
cited and although the cases lead us in theory to philosophical
exercises supporting the plaintiff's position, nevertheless, it
is my opinion that the divorce code is very clear regarding the
treatment of nonmarital property.
My understanding of the facts is that the shares of stack
were acquired by husband as nonmarital property (an inheritance
from his father). The additional shares of stock, which were
realized from the splits of the original shares constituted an
accretion to the nonmarital property. The shares never lost
their status as nonmarital. The marital i.nterest (not marital
property) is specifically addressed in the divorce code as being
the increase in value of the nonmarital asset from the date of
acquisition or marriage, whichever is later, to the date of
separation.
plaintiff's theory would convert a portion of a
nonmarital asset into a marital assets which is not an
acceptable method of treating nonmarital property. The stack
splits themselves do not change the character of the property.
The distinction, as I see it, is between defining marital
property and marital interest in nonmarital property and, in my
opinion, what we have in this case is to determine wife's
ASSETS AND LIABILITIES OF PARTIES
Defendant marks of the list below those items applicable to the case at bar and
itemizes the assets on the following pages:
(x) I.
(x) 2.
(x) 3.
( ) 4,
(x) 5.
(x) 6,
() 7,
( ) 8,
( ) 9,
( ) 10,
( ) II.
( ) 12,
( ) \3,
( ) 14,
(x) IS,
( ) 16.
( ) 17.
(x) 18,
(x) 19,
( ) 20,
( ) 21.
( ) 22,
( ) 23,
( ) 24,
(x) 25,
( ) 26.
Real Property
Motor vehicles
Stocks, bonds, securities, and options
Certificates of deposit
Checking accounts, cash
Savings accounts. money market and savings certificates
Contents of safe deposit boxes
Trusts
Life insurance policies (face & cash surrender values, and beneficiaries)
Annuities
Gifts
Inheritances
Patents. copyrights. inventions, royalties
Personal property outside the home
Business
Employment tennination benefits
Profit sharing plans
Pension plans (indicate employee contribution and date plan vests)
Retirement plans, individual retirement accounts
Disability payments
Litigation claims (matured and unmatured)
MilitaryN.A. benefits
Education benefits
Debts due, including loans, mortgages held
Household furnishings and personalty (include as a total category and
attach itemized list if distribution of such asset is in dispute)
Other
MARITAL PROPERPY
Defendant lists all marii',: property in which either or both spouses have 0 legal of
equitable interest individually or with any other person us of the dote this action WUll
commenced:
ITEM
NO.
2
2
3
3
5
5
6
15
18
19
19
25
DESCRIPTION
()W~RS
Real Estate: 247 Glendale St., Carlisle. Po,
Franklin &
BarOOra B 1st II nc
Real Estate: Penn Township lots
Franklin &
llarOOra IIlstllnc
Vehicle: 1991 Subaru Legacy
BarOOra lIistlinc
Vehicle: 1990 Pontiac Grand Am
Frunklin Bistline
Investments: various funds and stocks
including post-separation income and growth
Barburu lIislllnc
Financial Trust Co, stock (now Keystone)
Appreciation during marriage until separation
Franklin Bisllinc
Checking account - Mellon Bank
Frunklinlllstlinc
Checking account
lIarOOru Bistlinc
Savings account - Members First FeU
Franklin lIistlinc
Business: Barbara Bistline Financial Scrvices
BarOOra B 1st line
Pension: Federal Civil Servicc RCliremclll
(w/social security carve-out)
Franklin Bistlinc
Retirement:
IRA
Franklin Bistline
Retirement:
IRA
Barbaro Bistline
Household furnishings and personulty
Franklin &
Barhara Illstlinc
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MARITAL PROPERTY
Plaintiff lists all marital property in which either or both
spouses have a legal or equitable interest individually or with any
ather person as of the date this action was commenced:
!TIM
.0.
1.
1.
2.
3.
3.
3.
3.
3.
3.
3.
3.
DIANE G, RADCLIFF
3448TRINDLE ROAD
CAMP HILL. PA 17011
(717) 737-0100
DESCRIPTIOH
REAL ESTATE:
247 GLENDALE STREET, CARLISLE,
PA
REAL ESTA'IE
PENN TWP. MOUNTAIN LAND
MOTOR VEHICLE:
1991 SUBARU LEGACY
STOCKS BONDS, SECURITIES AND
OPTIONS:
PIONEER CAPITAL GROWTH FUND
STOCKS, BONDS, SECURITIES AND
OPTION:
PIONEER FUND
STOCKS, BONDS, SECURITIES AND
OPTION:
PIONEER EQUITY INCOME FUND
STOCKS, BONDS, SECURITIES AND
OPTION:
PIONEER INTERNATIONAL GROWTH
FUND
STOCKS, BONDS, SECURITIES AND
OPTION:
PIONEER CASH RESERVE FUND
STOCKS, BONDS, SECURITIES AND
OPTION:
FUNDAMENTAL INVESTORS
STOCKS, BONDS, SECURITIES AND
OPTION:
AIM WEINGARTEN
STOCKS, BONDS, SECURITIES AND
OPTION:
PHOENIX INVESTMENT
- 3 -
HAM! or ALL onBRS
FRANKLIN AND BARBPJtA
BISTLINE
FRANKLIN AND BARBARA
BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA BISTLINE
BARBARA A. BISTLINE
DIANE G, RADCliFF
3448 TRINDlE ROAD
CAMPHlll,PA 17011
(117) 737.0100
ITIM DESCRIPTION NAME OF ALL OOERS
NO.
3. STOCKS, BONDS, SECURITIES AND FRANKLIN BISTLINE
OPTION:
FARMERS TRUST STOCK, NOW
KEYSTONE FINANCIAL
3. STOCKS, BONDS, SECURITIES AND FRANKLIN AND BARBARA
OPTION: BISTLINE
PHOENIX DUFF ACCOUNT
5. WIFE'S PERSONAL CHECKING ACCOUNT BARBARA BISTLINE
5. HUSBAND'S MELLON CHECKING FRANKLIN BISTLINE
ACCOUNT
15. WIFE'S BUSINESS BARBARA BISTLINE
18. HUSBAND'S CIVIL SERVICE FRANKLIN BISTLINE
RETIREMENT
19. HOUSEHOLD GOODS AND FURNISHINGS FRANKLIN AND BARBARA
BISTLINE
HOH-MARITAL PROPBRTY
Plaintiff lists all property in which a spouse has a legal or
equitable interest which is claimed to be excluded from marital
property:
ITIM DBSCRIPTION BASIS FOR BXCLUSION
110.
3. & FARMERS TRUST STOCK, NOW KEYSTONE INHERITANCE BY
12. FINANCIAL HUSBAND
3. POST SEPARATION INCREASES IN POST SEPARATION
INVESTMENTS PROPERTY
15. POST SEPARATION INCREASES IN POST SEPARATION
BUSINESS INTEREST PROPERTY
18. POST SEPARATION INCREASES IN POST SEPARATION
& RETIREMENT PLAN AND IRA ACCOUNTS PROPERTY
19.
.4-
PROPERTY TRANSPERRED
ITEM DESCRIPTION OP DATE OP CONSIDERATION NAME OP
NO. PROPERTY TRANSPER TRANSPEREE
3. PHOENIX INVESTMENT 4/10/97 49l7.79 BARBARA
BISTLINE
5. WIFE'S CHECKING VARIOUS $190.00 BARBARA
ACCOUNT BISTLINE
J
t
I
.
;!>
LIABILITIES
ITEM
NO.
DBSCRIPTION OF DBBT
CREDITOR'S NAME DBBTORS' NAMES
NONE
N/A
N/A
DIANE G, RADCLIFF
3448 TRINDLE ROAD
CAMP HILL, PA 17011
(717) 737-0100
- 5 -
DESCRIPTION AMOUNT
CABLE TV 27.00
REAL ESTATE TAXES
HOMEOVINERS INSURANCE/RENTERS
GROCERIES AND HOUSEHOLD SUPPLIES 250,00
TAXES:
INCOME TAXES NOT WITlIHELD
PER CAPITA/OCCUPATION TAXES 35,00
OTHER TAXES
AllTCM)'lIVE AND TRANSPORTATION EXPENSES:
PAYMENTS 1991 Subaru
INSURANCE 42,00
FUEL 87,00
MAINTENANCE AND REPAIR 50.00
LICENSE AND REGISTRATION ,50
PUBLIC TRANSPORTATION
INSURANCE:
LI FE INSURANCE
ACCIDENT INSURANCE
HEALTH INSURANCE
OTHER INSURANCE
MEPICAL EXPENSES NOT IUUMBURSED BY INS,:
MEDICAL/DOCTORS 4,00
DENTAL 17.00
OPTICAL 8,00
ORTHODONTIC
HOSPITAL
MEDICINE 4,00
SPECIAL NEEDS/THERAPY 7,00
EDUCATIONlIL EXPENSES:
PRIVATE/PAROCHIAL SCHOOL TUlTJON
COLLEGE/VOCATIONAL TUITION
ROOM AND BOARD
FEES AND SUPPLIES
DESCRIPrION AMOUNT
BOOKS
RELIGIOUS TRAINING
CREDIT CAll.DS AND LOANS:
1.
2,
3,
4.
PERSONAL EXPENSBS:
CLOTHING 167,00
LAUNDRY AND DRY CLSANHIG 30,00
BARBER AND HAl R DRESSER 10,00
LUNCHES 5/day 100,00
MISCELLANEOUS EXPENSES:
HOUSEHOLD HELP
CHILD CARE
I~EMBERSHI PS 29,00
NEWSPAPERS/MAGAZINES/BOOKS
ENTERTAINMENT 150.00
VACATIONS 125.00
GI FTS ANI) TOYS 208,00
CHARITABLE CONTR I BUT IONS
LEGAL FEES 175,00
OTHER CHILD SUPPORT
OTHER SPOUSAL SUPPORT/ALIMONY
OTHER MISC, EXPENSES
EMPLOYMENT EXPENSES NOT DEDUCTED FROM PAY
UN I FORMS
OTHER EXPENSES-SPECIFY
TOTAL EXPENSES 2156,50
PROPDTY OWNJll) 0WNI1l.8R1P
TYPE DESCRIPTION VALUE H W JT
CHECKING Financial Truut 250,00 x
SAVINGS
CREDIT UNION
STOCKS/BONDS Mise, Investments 74,000 x
REAL ESTATE 247 Glendale Street 150,000 x
OTHER
INS1lJlA1fCB
COVJIJIAGB
TYPE
HOSPITAL/BLUE
CROSS
COMPANY
POLICY NO.
H
W
C
Keystone HMO
204-30-9205
x
x
MEDICAL/BLUE
SHIELD
HEALTH ACCIDENT
DISABILITY
INCOME
DENTAL
VISION
OTHER-SPECIFY
'H-Husband; W.Wife; J.Joint; C.Child
SUPPLBIIIlNTAL INCOME STATBIIIlNT
(a) This form is to be filled out by a person:
(1) Who operates a business or practices a profession, or
(2) Who is a member of a partnership or joint venture, or
(3) Who is a shareholder in and is salaried by a closed
corporation or similar entity.
(b) Attach to this statement a copy of the following documents relating to the
partnership, joint venture, business, profession, corporation or similar
entity:
(1) The most recent Federal Income Tax Return, and
(2) The most recent Profit and Loss Statement.
(c)
Name of Business:
Barbara A. Bistline
Business Address:
169 West High Street, Carlisle, PA 17013
Business Telephone:
(717) 249-4441
(d) Nature of Business (check one)
(X) l. Sole Proprietorship
2. Partnership
3. Joint Venture
4. Professional
S. Corporation
6. Other
(e) Name of accountant, controller or other person in charge of financial
records:
Corneliuis Kurtz
1218 Walnut Bottom Road
Carlisle, PA 17013
(f) Business Income:
1. Annual income from
business: $70,023.00
2. how often is income
received: various
3. gross income per pay
period: varies - net set
4. net income per pay
period: varies - not set
S. specify deductions, if
any: varies - not set
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1 . BACKGROUND INFORMATION:
A. PLAINTIFF:
NAME BARBARA A. BISTLINE
ADDRESS 938 FOREST COURT, CARLISLE, PA 17013
DATE OF BIRTH 7/21/40
PLACE OF BIRTH CARLISLE, PA
SOCIAL SECURITY NUMBER 161-34-2254
HEALTH GOOD
OCCUPATION FINANCIAL CONSULTANT
EMPLOYER SELF EMPLOYED
LENGTH OF RESIDENCY IN ENTIRE LIFE
PA
EDUCATIONAL BACKGROUND BS PENN STATE 1962
B. DEFENDANT:
NAME FRANKLIN D. BISTLINE
ADDRESS 247 GLENDALE STREET, CARLISLE, PA
17013
DATE OF BIRTH 10/27/36
PLACE OF BIRTH CARLISLE, PA
SOCIAL SECURITY NUMBER 204-30-9205
HEALTH GOOD
OCCUPATION SUPPLY ANALYST
EMPLOYER NAVCIP
LENGTH OF RESIDENCY IN ENTIRE LIFE
PA
EDUCATIONAL BACKGROUND HIGH SCHOOL GRADUATE
2. MARITAL ASSETS AND DEBTS:
DESCRIPTION SEPARATION VALUE CURRENT VALUE
REAL ESTATE
247 Glendale St. 121,000 121,000
Carlisle, Pa
Nations Bank Mtg. On -74,000 -74,000
Glendale St., Carlisle
Tract 1 Penn Twp 18,000
Tract 2 Penn Twp 17,500
VEHICLES
1991 Subaru Legacy 6,000 5,000
1990 Pontiac Grand Am 6,000 5,000
PENSIONS
Frank's Civil Service 167,936 167,936
Retirement
INVESTMENTS
Marital Value of Frank's 63,383 153,452
Inherited FTC stock, now
by merger Keystone
Financial (see
attachments for
calculations)
Pioneer Capital Growth 13,724 17,539
Fund
010-0100598293
Pioneer Fund 16,897 26,604
001-09004951681
Pioneer Equity Income 6048 9,204
Fund A
011-0110008250
Page 5 of 12
DESCRIPTION SEPARATION VALUE CURRENT VALUE
Pioneer Intr'l Growth 1768 1,638
Fund A
007-0070053599
Pioneer II A 11,705 15,379
002-9020241810
Pioneer Cash Reserve 5,084 8,105
077-0770104469
Fundamental Investors 5,090 7,658
6088-9066-10
AIM Weingarten 1,041 1,485
4025655236
Phoenix Investments 3,865 4,918
53-5007977-7
Phoenix Duff & Phelps 427 527
53-4899752-8
Pioneer Fund IRA 7,383 12,468
001-0905028838
BANK ACCOUNTS
FTC 11594164 190 190
Frank's Mellon account 15,985 15,985
182-112-0605
BARBARA'S BUSINESS
hard assets 1,409
good will none none
I-
TOTALS $379,526.00 $536,997.00
...
See chart and documents attached in Exhibit Section for
further details on above assets and debts.
Page 6 of 12
3. PENSIONS:
See above for itemization of any pension or retirement plans.
See documents attached to Exhibit section for further details
on pensions
4. INCOME and EXPENSES:
WIFE has a net monthly income of :
WIFE reports monthly expenses of:
$3,985.38
$2,156.50
$UNKNOWN
$UNKNOWN
HUSBAND has a net monthly income of:
HUSBAND reports monthly expenses of:
5. COUNSEL FEES:
WIFE has incurred $3462.00 in attorney's fees and $475.00 in
costs to February 1, 1998. She anticipates that she will
incur $2,000.00 to $3,000.00 in additional attorney's fees to
the conclusion of the case.
6. EXPERT WITNESSES:
Experts to be called are not known at this time. If experts
are retained, the WIFE reserves the right to call them as
witnesses upon proper notification to the HUSBAND.
7. OTHER WITNESSES:
Other witnesses to be called are not known at this time.
WIFE reserves the right to supplement with additional
witnesses upon proper notice to HUSBAND.
8. EXHIBITS:
Final listing of Exhibits is not known at this time. WIFE
anticipates utilizing the following Exhibits but reserves the
right to submit additional Exhibits upon proper notification
to HUSBAND:
1. WIFE'S Income and expense statement;
Page 7 of 11
I
.,
PROPOSED SCHEDULE OF DISTRIBUTION
DESCRIPTION CURRENT VALUE FRANK BARBARA TO BE SOLD
OR DIVIDED
EQUALLY
REAL ESTATE
247 Glendale st 121,000.00 121,000.00
Carlisle PA
Nations Bank Mtg. On (74,000.00) (74,000.00)
Glendale St., Carlisle
Penn Twp tract 1 18,000.00 18,000.00
Penn twp tract 2 17,500.00 17,500.00
VEHICLES
1991 Subaru 5,000.00 5,000.00
1990 Pontiac 5,000.00 5,000.00
PENSIONS
Frank's Civil Service 167,936.00 167,936
Retirement MARITAL
PORTION OF
PENS ION TO
BE DIVIDED
UPON
RETIREMENT
PER QDRO
INVESTMENTS
Marital Value of 153,452.00 109,843.50 43,608.50 To be
Frank's Inherited FTC (2647 ( 1051 divided in
stock, now by merger shares) shares) shares not
Keystone Financial (see cash
attachments for
calculations)
Page 9 of 11
DESCRIPTION CURRENT VALUE FRANK BARBARA TO BE SOLD
OR DIVIDED
EQUALLY
Pioneer Capital Growth 17,539.00 17,539.00
Fund
Pioneer Fund 26,604.00 26,604.00
Pioneer Equity Fund 9,204.00 9,204.00
Pioneer International 1,638.00 1,638.00
Pioneer IIA 15,379.00 15,379.00
Pioneer Cash Reserve 8,105.00 8,105.00
Fundamental Investors 7, 658.00 7, 658.00
AIM Weingarten 1,485.00 1,485.00
Phoenix Investments 4,918.00 4,918.00
Phoenix Duff 587.00 587.00
Pioneer Fund IRA 12,468.00 12,468.00
BANK ACCOUNTS
Farmers Trust 11594164 190.00 190.00
Mellon Account 15,985.00 15,985.00
111821120605
BARBARA'S BUSINESS
hard assets 1,409.00 1,409.00
good will none 0.00
TOTALS 537,057.00 143,296.50 143,324.50 250,436.00
Page 10 of 11
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BISTLINE V. BISTLINE
CALCULATION OF MARITAL SHARES AND VALUE OF FARMER'S TRUST STOCK
I. CALCULATION OF NON-MARITAL FARMERS TRUST STOCK:
1 INHERITED VALUE OF STOCK $12,000.00
2. DATE OF RECEIPT 4/3/85
3. NO. OF SHARES RECEIVED 401
4. PRICE PER SHARE AT RECEIPT $46.00
5. VALUE AT TIME OF RECEIPT 18,446.00
II. CALCULATION OF NUMBER OF MARITAL SHARES:
1. NUMBER OF SHARES AT SEPARATION
2. NUMBER OF NON-MARITAL SHARES
3. NUMBER OF MARITAL SHARES
2645 SHARES
-401 SHARES
2244 SHARES
III. VALUATION OF MARITAL SHARES:
1. NUMBER OF MARITAL SHARES
2. KEYSTONE FINANCIAL CONVERSION
3. NO. OF KEYSTONE FINANCIAL SHARES
2241.00 SHARES
X 1.65 SHARES
3697.65 SHARES
4. PRICE PER SHARE OF KEYSTONE 2/22/98
5. VALUE OF MARITAL KEYSTONE SHARES
X $41.50/SHARE
$153,452.48
IV. VALUATION OF NON-MARITAL SHARES:
1. NO. OF NON-MARITAL FARMERS SHARES
2. KEYSTONE FINANCIAL CONVERSION
3. NO. OF NO-MARITAL KEYSTONE SHARES
4. PRICE PER SHARE OF KEYSTONE
5. VALUE OF NON-MARITAL KEYSTONE SHARES
401.00 SHARES
X 1.65 SHARES
661.65 SHARES
X $41. 50/SHARE
$27,458.48
CERTIFICATE OF SERVICE
AND NOW, this rJM
RADCLIFF, ESQUIRE, hereby
day of ~^( Q. , 1998, I, DIANE G.
certify that I have this day served a
copy of the within Pre-Trial Statement, by mailing same by first
class mail, postage prepaid, addressed as follows:
Taylor P. Andrews, Esquire
78 West Pomfret St.
Carlisle, PA 17013
Dated: 3-') 4'6
1
DI SQUIRE
34 8
Camp , A 17011
(717) 737-0100
I.D. No. 32112
Attorney for the Plaintiff
CAMP Hill. PA 17011
Page 11 of 11
4. EXHIBITS: (all available exhibits are copied as a supplement hereto)
A. AppraiSllI by Steve Barrett of247 Glendale St., Carlisle.
B. AppraiSllI by Steve Barrett ofTmct #1 Penn Twp.
C. AppmiSllI by Steve Barrett ofTmct #2 Penn Twp.
D. Statement of Defendanl's earnings from fcderal gov't by year.
E. Statement of bene lit earned to date ofseparation.
F. AppmiSllI of Defendant's retirement.
G. Calculation of value of marital portion of Defendant's FfC stock.
H. FfC records of date of issuance to Defendant and subsequent growth by
splits.
J. Smith Barney report as to FfC value of issuance.
J. Newspaper report valuing stock on DOS.
K. Mellon Bank statement for Defendant's checking balance as of DOS.
L. NationsBank statement of mortgage 001. 11/29/95.
M. Defendant's IRA statement as of DOS.
N.Thru P. Defendant's 1995 -1997 fedemltax returns.
Q.Thru S. Plaintiffs 1995 -1997 fedemltax returns.
T. And thereafter. Such records as Defendant can obtain of Plaintiffs
holdings of DOS and thereafter.
5-6.INCOME/EXPENSES: Income and Expense statements arc either
attached or submitted under separate cover.
7. PENSION/RETlREMENT BENEFITS: Defendant's retirement is
referenced above. Both parties have IRA's and the DOS values will be diselosed in
account records.
8. COUNSEL FEES: No claims.
9. TANGIBLE PERSONAL PROPERTY: To this point there has been no appmisal. In
the absence of an appmisal, Defendant shall deseribe the personal property and state
his opinion as to its current value.
I O. MARITAL DEBTS: Other than the mortgage and related ongoing occupant expeases
there are no debts.
Marital Inventorv
Franklin D. Bistline v. Barbara A. Bistline
---.---------.-.---. __'0 ..----.-.-. _ ~___n___ _L___ ______ 00 l,------------,J- __ ___._____ ____ _ ~__.
Mlrltal Property: D!l'e of ~~ralion: 56 lember 14. 1995
1 Va~ _._----~- Possessed or controlled ~__
I .-.-- HowVslued ---- ._--~ .m - Undistributed -- EmnIs __n -- Barbara
Rell Estate:
- ~~__________ _____n.__ ,_'uo, ~-~.._-_._-- -_.__.-. - - -. u_.__._.__ ...._ __~3.016_ ___~3.016 -
247 Glendale St. Carilsle Ban1lIt Appraisal _ $121.000 _($77.,984)
Tract #1. Penn TWIl. Ban1lIt~_ $18,000 $0 _$18!.O()Qu $1':1.000
--$17,500 ---- - - ...-- ---- --- ----.--. ..-.. ----------
Tract #2. Penn Twp. Ban1lIt Appraisal $0 ___J1!!~_ __..J!7_.~_ -~----
.---.---....
~-
Vehlcl..:
11991 Subaru Item 2 Ws ooaysls $7,000 $0 $7,~ -,-~_._._- 1-- - $6.000 $7.000
$6.000 - - -
11990 Pontlse Grand Am Item 3 Ws ooaysls $0 ~,OOO --
PelllOnsl Property: not vet valued
I -.----.-.... -...--.-- .-.".'.0.- '.-,. ..--- . --.-....-.. ....-- ----..-.. . -
Pensions:
..-- ..-------- u_ -...---..---,-.. -..- -----..- ----.---- -- .--.-.
_~!'8nk'S Civil Servl~-'~~lre~,! ~~AI>!X'slllC _ $167,936 $0 _~~67.9~ $167.936
1..__00_____ - - .--- -~-- f----- ___on -- -----
Inv"tmenll:
Mlr1lIIlIppleciation on FlWlk'sln_ ---..----..----- .---.--..---- -- u_________ ---_.._---- ------ ---_.__._~ ----
FTC sled< TPA's memo $56,937 $0 $56.937 $56.937
-- --$f3~626 ---------
Pioneer Capital Gl'OINlh Fund "illustration" $0 $13.626 $13,628
Pioneer Fund A "illustration" ~~E,2.1!l_ ~-~Q. __.$25,216 __ $25.21!l
- PIOneer EqUitY-Income Fund A - ---
"illustration" $6,387 $0 $6,367 $6.387
Pioneer Int'~n'l Gl'OINlh Fund A "illustration" $1,964 - $0 $1,964 $1,964
-$16.246 --~- $16,246
Pioneer IIA "illustration" -- $0 $16.246
Pioneer accl# 077-0770104469 Item 10 Ws ooaysls $5,084 $0 $5,084 $5.084
._-~-_._- -----_._---- -
FundamentallnvestOlS RadclifllIr. 11/5197 --- ~,-~~- $0 $6,589 $6.589
-...-..- --_._---
AIM Weingarte!l Fund..:~I8S!!.~ RadcliflIIr. 11/5197 1$1,091 $0 .u$! ,Qll1_ ----- $1,091
-----.----.-,.--.---------
Phoenix Investment Item 14 Ws ooaysls $4!~ $0 . $4.322 $4,322
-----=-=--
Phoenix Duff & Phelps Item 18 Ws ooaysls $427 $0 $427 $427
1------ ___u_ _u_____ --_._--
Pioneer Fund IRA - Frank Item 15 Ws ooaysls ---.E'_311~ $0 _._'!Z,383 $7,383
_ ___n -'--"'-'--
_ f>~ssiv!l_~i~ Ir MP 1995 u_ ? ------ $5,Q3.~
~j5;Q3.9 . --..--,-.-- --."-.-.----.-- ----
~:::~: =l~: :~ ~~1~ 88's 1996 1040 $0 __!~,03_9._
.. .--- . -.--.-...--..--.- .._--- --- __u_______ --~
unavai_ ? .--
Bank Accounll:
FTC #594184 _u -------- - $1.061- $1.061 --
Item 5 Ws ooaysls $0 $1,061
Mellon Bank Frank's checking Item 17 Ws ooaysls $15.985 $0 $15,985 $15,985
Savings account at Members 1st $400 $0 $400 $400
Bsrbara' Busln...: - -. .------..----- _.._u, -----'.---"---.-- f------ - ---'-'--
Hard Assets ----- ----- -c:.- -.-.--.-- - --$1.400 ---
Item 4 Ws ooaysls _!1,4Qll_ $0 '1.409
------_.- --~- --
--- . - -...- ------.-----..----- .----- ---...- ___u__ -- - ---. ..-...-..---------- --.-- -.--- u.
Totale ------- -----------
$508,602 1$77,984 $430.618 $78,516 $254,641 $97,461
EXHIBIT 1
2/28198
In the Court of COllllllon Plen.~ or
CUMBERLAND
County, Pennsylvania
Pltone:
FIlJl:
r
,
,
i
Plaintiff Name: L>.:olll", /I, A'3fJ,"1'
Derendant Name: Fr.:.,k(,,,, 0 Bo!>fl,vt<::
Dockel Number: '/7 - '?17 en,.f 73'''''1
PACSES Case Number:
Olher Slale ID Number:
n.... aalt: All ,omspoadCDce masr ioclude the PACSES Case Number.
Income aDd E"oeose Statement
THIS FORM MUST BE FILLED OUT
(If you arc self-employed or if you arc salaried by a business of which you arc owner iu whole or pan, you DlIL51
aI50 611 out the SupplcmcoW IIICODlC StaleDlCDI wb.ich appears oa the last page of this iocoDlC and expeosc
staleDlCDI.)
INCOME STATEMENT OF
FRANKLIN D. BISTLINE
I verify Wtthe swcmcDlS made iu this IOCODlC and Expeosc StaleDlCDl arc true and correcl. I uoderslaud that
false StaleDlCDIS hercio arc subjC<:1 ro the crimioal peoalties of 18 Pa. C.S. ~ 4904. relatiug to unsworn
falsi6catiOD to authorities. ~ _ . _,.. .
., .,.., . / d "77/A'. .,/-'/
,;- ',).7'<,~ _ t/t:y::;.........-M&<"X /;'.-n-€..
Dale PlaiDliff or Defeodaot
INCOME:
Employer United States Government
Address
Type of Work
Payroll No.
Gross Pay per Pay Period S I,')O'J. <~ Pay Period (wkIy.C!>T-;;,kiy.. elc.)
Iremiud Payroll Deductions:
Federal Withholdiug $/E2.'r<j Social Sreunly $ Local Wage Tax $ 'S,of.
Stale locomc Tax $'1;; ') Reliremenr $ io),)" SaviDgs Bouds $
Credit U DiOD $ Life InsuruJCe $ M3 Health losurance $
Other Deductions (specify) r El/d $ .5li.~ fliJ 'c., .'e $ "E]
Net Pay per Pay Period $ i 0' '? 7'}
J .
Se",ice Type
Form IN-008
Worker ID
lllllllll( Jlh.J E.pclbC SUICmCnI
PACSES CJSO Numhcr
OTHER (Fill ill App"'pri~lt C,,'umll)
INCOME
WEEK MONTIl YEAR
Inctrt!! S S S
Dividtllds /3.5' 7.'> i (.,;)1. c'l
Ptnsion
AMuily
Social S<curiry
Rtnts
Royalties
Ea pense ACl:Ounl
Gifts
Unemployment
Compeosatioo
Workmc:o's
Compeosatioo
IRS Refund
Ower
Other
TOTAL $ $ /35': 7') $
TOTAL INCOME $ SJ,<lS/ '-I G.- fJ' , /1-fc...fL,
. t.
(Fill io Appropriare Column)
EXPENSES
WEEK MONTH YEAR
Home
Monsase/Reo! S S 8G:Z $
Mainteoance
Ulilities
Eleelrie <16
Go:; G.,:.L
Oil
T dephone ,-/v
Pase 2 of 6 Form 1N-008
Steviet Type Worker ID
IIII.III1IC' ..lid ElpcflSC SUlemC:lIl
PACSES C." Numhcr
I Fill in Apprnpri~le Cnlumn)
EXPENSES
lconllnutd) WEEK MONTH YEAR
W~ler S S /S' s
Sewer Ii'
Employment
Public Transporution S S S
luocb
Taxes
Real Estale $ $ ,-: $
~
Personal Property 33
Jacome
Insuranc:e
Homeowners $ $ $
AUlomobile t;l
life 33
AccideOI
Heallh
Olher
Automobile
P~ymeolS S S /7'-1 S
Fuel ~j
Rep~irs
Medical
Doclor S S S
DemisI ID
Onhll<lonliSI
Service Type
P~ge J of 6
Fnnn IN-OOS
WurkerlD
1III.II111C ,IluJ EApen.sc SUIC"ICnl
PACSES C~\e Num""r
(Fill ill ApPlllpri"e C"lumll)
EXPENSES
(conllnufd) WEEK MONTI! YEAR
H"'piul
Meuicine ID
Sped," neeus (glasses,
br.-es. llnhupedic
uevices)
Educ.allon
.
Povale School S S S
Parochial Scbool
College
Religious
Personal
CIOlbiog $ $ ,;2S' S
Food /3t)
BarberlHainltesscr (,
Credie P~ymeolS:
Credie Cud
Charge ACCOUDl
Memberships S-
Loans
Creuil UoiOD S S S
Miscellaneous
Household Help S . S S
Child Carc
Papers/Books/Magazine
Enccnainmem 17S"
Pay TV :J.Z
VJc~lion 75-
Service Type
Page 4 of 6
Funn IN.OOB
Worker lD
IIl!".HIIIC: Jlld E..(lC'~ SUIC:nlCnl
EXPENSES
(conllnucd)
Gifts
leg.1 Fees
Ch.riuhlc Concribulions
Olher Child Suppa"
Alimony Paymcncs
Other
TOTAL EXPENSFS
PROPERTY
OWNED
Checking Accounts
Savings Accounts
Credil Union
Slocks/Bonds
Real Esuce
Ocher
TOTAL
INSURANCE
eo~-- .
Blue Cross}
Omcr
~kilil;J1
<Blue-~I~
~
PACSES C'\C Nunlhcr
(Fill in App"'pri.cc Cnlumn)
WEEK
MONTH
YEAR
let'.
:)72
'Z5
s
s
s
s
s
DESC1UPI'ION
1'1dlc'1 ~"Ik
f1e.,/.h"r51~f Fell
See Pl-'_ hlCt I sll. <'.'1,...-(
"
I(
s
COMPANY POLICY I Co,en.. ·
: H W C
k12 1)/ a., k )(
" "
k K
. H - Hushand W. Wire C. Combined J - Joint
Page S or 6
SC'rvi..:e Type
Form IN'()()8
Worker ID
B. OTHER INCOME:
DESCRIPTION
t
MONTHLY
'fEARL Y
}'
,
"
INTEREST
,
31. 00
DIVIDENDS
5,039.00
PWSIONS
ANNUITIES
SOCIAL SECURITY
RENTS
ROYALTIES
EXPENSE ACCOUNT
~IFTS
~NEMPLOYMENT COMPENSAT:ON
t.
-I
!;ORKMAN'S COMPENSATION
INCOME TAX REFUNDS
SUPPORT OR ALIMONY
COMMISSIONS
TIPS
OTHER (SPECIFY)
TOTAL OTHER INCOME
o
5070.00
PART II EXPENSES
DESCRIPTION AMOUNT
HctmEXPENSBS:,
RENT
FIRST MORTGAGE
520.00
SECOND MORTGAGE OR HOHE EQUITY LC~.:;
MAINTENANCE AND REPAIRS
UTILITIES
ELECTRIC
66.00
GAS
OIL
WATER
SEWER
15.00
TRASH
TELEPHONE
30.00
DESCRIPTION AMOUNT
CABLE TV 27 .00
REAL ESTATE TAXES
HOMEOWllERS I NSURAIJCE/REtlTERS
GROCERIES AND HOUSEHOLD SUPPLIES 250.00
TAXES:
INCOME TAXES NOT WITHHELD
PER CAPITA/OCCUPATION TAXES 35.00
OTHER TAXES
AUTOMOTIVE AND TRANSPORTATION EXPENSES:
PAYMENTS 1991 SuriHU
INSURAIJCE 42.00
rUEL 87.00
MAINTENANCE AND REPAIR 50.00
LICENSE AND REGISTRATION .50
PUBLIC TRANSPORTATION
. . . I',
INSURANCE : '., '. "
LIrE INSURANCE
ACCIDENT INSURANCE
HEALTH INSURAilCE
OTHER INSURANCE
.HEDICAL EXPENSZS NOT llZIMBORSED BY IN8.: , .
MEDICJl.L/DOCTCkS 4.00
DENTAL 17.00
OPTICAL 8.00
ORTHODONTIC
HOSPITAL
MEDICINE 4.00
SPECIAL NEEDS/THERAPY 7.00
EDlJCA:'l!IONi\L' BXPENSES: .: I>K,;>,.','..:,'.......
PRIVATE/PAROCHIAL SCHO"!. 7:;IT!ON
COLLEGE/VOCATIONAL TUITIO:1
ROOM AND BOARD
tEES AND SUPPLIES
r
O&SCRIPrION AMOUNT
BOOKS
RELIGIOUS TRAWING
CREOn' CA.IUlS AND I.01\NS:
1.
2.
3.
4.
PERSONAL EXPENSES:
CLOT H IlIG 167.00
LAUNDRY AND DRY CL~ANIllG 30.00
BARBER AND HAIR DRESSER 10.00
LUNCHES 5/day 100.00
MISCELLANEOUS EXPENSES: . ..: '. ..' '. .. .
HOUSEHOLD HELP
CHILD CARE
MEM8ERSHIPS 29.00
NEWSPAPERS/MAGAZINES/BOCKS
ENTERTI'.!!ll'lENT 150.00
VACATIONS 125.00
GI FTS AND TOYS 208.00
CHARIT.~BLE CONTRIBUTIOliS
LEGAL FEES 175.00
OTHER CHILD SUPPORT
OTHER SPOUSAL SUPPORT/I'.:.I'/OOIIY
OTHER MISC. EXPENSES
.. EMPLOYMENT EXPENSES NDT DEDUCTED FROM PAY . ..
:.... '.
UNIFORMS
OTHER EXPENSES-SPECIFY
TOTAL EXPENSES 2156.50
PROPIlaTY OWNED OWNERSHIP
TYPE DESCRIPTION VALUE II W JT
CIIECKING Financial Truot 250.00 x
SAVINGS
CREDIT UNION
STOCKS/BONDS Misc. Inveotmento 74.000 x
REAL ESTATE 247 Glendale Street 150,000 x
OTHER
mS11RAHCB
TYPE
COVBRAGB
COMPANY
POLICY NO.
H
w
C
HOSPITAL/BLUE
CROSS
Keystone HMO
204-30-9205
x
x
MEDICAL/BLUE
SHIELD
HEALTH ACCIDENT
DISABILITY
INCOME
DENTAL
VISION
OTHER-SPECIFY
*H-Huabandj WaWife; J=Jointj C.Child
SUPPLEMENTAL INCOME STATEMENT
(a) Thio form is to be filled out by a peroon:
(1) Who operateo a business or practices a profession, or
(2) Who is a member of a partnership or joint venture, or
(3) ~10 is a shareholder in and io oalaried by a closed
corporation or similar entity.
(b) Attach to this statement a copy of the following documento relating to the
partnership, joint venture, business, profession. corporation or similar
entity:
(1) The moot recent Federal Income Tax Return. and
(2) The most recent Profit and Loss Statement.
(c)
Name of Business:
Barbara A. Bistline
Business Address:
169 West High Street, Carlisle, PA 17013
Business Telephone:
(717) 249-4441
(d) Nature of Business (check one)
(X) l. Sole Proprietorship
2. Partnership
3. Joint Venture
4. Professional
S. Corporation
6. Other
(e) Name of accountant, controller or other person in charge of financial
records:
Corneliuis Kurtz
1218 Walnut Bottom Road
Carlisle, PA 17013
IN THE COURT or COMMON PLEAS
OF CUMBERLAND COUNTY. PENNSYLVANIA
,
BARBARA A. BISTLINE
Plaintiff
,
f'
NO. 97-817 CIVIL TERM
,
,
.;
V.
CIVIL ACTION - LAW
IN DIVORCE
FRANKLIN D. BISTLINE
Defendant
SUPPLEMENT TO
DEFENDANT'S PRE-TRIAL STATEMENT
EXHIBITS
"
/
/
APPRAISAL OF
THE PROPERTY LOCATED AT
247 Glondolo Stroot
Corllslo, PA 17013
ASOF
November 24,1997
FOR
ANOREWS & JOHNSON
I
10 SOUTH COURTHOUSE AVE
CARLISLE, PA 17013
oy
STEVEN W. BARRETT REAL ESTATE
124 N. Hanover Street
Carlisle, PA 17013
5'
my Appral..1 Report
;... .
PloD.rill' Ollcrl"Uon UNIFORM R1:.)IOENTIAL APPRAISAL REPORT FII. No. 9,_l"ln1
'fo9olf""'!!~._.2.LG1ancSal._Btn.t___ ___ ____ ~1'1. Cul11la .n.~_ s~~__ PA_.P"_~I!~!.__ 11013..__
l~101lC;;.:t1O/l "-::..d Book 0-3i..-'.IgaJ.5.1-_ _ _ ~C\mIbedand. -
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l.f1.....t..nl t. AUrlll 10 Sout.h C~Q1lDL.AY.. Car1hla.JA--..
e; AllClIIIUI a",UI ..,rus ,.,.:: u....t at- -;..- '~M'
t. lOU\lOl'l ~ UrN/l _ I,*,rl/.&n 1111111 '"'tllIl,..1 '~~It 11",11, UU1l!( '11'111 II" UI ... U..... ".."
1\IIl1~. l& On'''''' _ IH" Uftdtl U'" ~"., 'l~) hill 01\1 'lillII)' ...14_ [i]Nol LIUIJ' :.J LIII'
~ GIOWUlRIII 1\Ui. .& St&blI 'loW ~OIlMI is ...IUL.- low H~~ 1.411lllll)' ~ DIIIII'OCIU
(} 'roIItrtyVaJliIl IIIClUIl/lI.l. Sullie DtdU\ll'l --i hl\,lnl -;;;- Iljftll - taO Uwtlt.ll/lllly::L To
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/,
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.... .... ..h. ... ...... -= u_':'. t~om Ad .n!LJ2nj.hL.lfAAt......by route 4t:lI::
11110" lIIal anlel IlII IIIIIUIltllllI)' 01 tilt /11,*'11I1 lrl IlII Mlll\tlQrFw))' 1/1'0111II11)' to ImplOJmul an. amllllWI, IIIIplOym,ftl 1~1ldl1)'. appnl 10 IIIarUl III I
__.... ...._ _... .Ao-".LbctlU:s vhi.~h should at't'1lCt ~he auh'iIc:t.1a marketal21lltyJtI;J.dy:
::I:': -.:.::;~ ~I' a.., A_....trat.ell c;Qj)d markfl~ A."'.nd in ...,4. .-.
;j,1.... BCt. ha. aee..1I ~o all nllCD.AA--aJ:Y ta~illt.1e. lnclmUng ac:hoolll lIhoppinc; ....t
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;. .. Iwell .. d.1I 011 tomptllWl ".11lI1 10' ,&Ie In till NtlP\tllllllood, ,ueflptlOn 01 VII prlv&lellu ot laltl IIId f\nlIIclng 1000unlonl, ,Ie I
r __t_ ..1....... _.....1. ..~ -.... ."eady """"Arllt.n in~r.a.1!II 1n property ~,.....
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OIellldly r; Slrt.1 Mat'!ada.m. :i _ Om.ry hrf.CI
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V.lu.lIon 5.cllo" UNIFORM RL....IOENTlAl APPRAISAL REPORT FII. No Q't_nn,
UllYAllillIIfYAlU( ._, ____40.000._ tom/!lt~11 0lI cllll Agp,",h llwtl'l II. 1000lC. III tOlt IIllIIlllt.
umu.IlO IU~1l00UC1l0frl'O".frltW Of llol'ROV[t.lflllS III. UIIlI "~.II 10111 ul'wl,1I0n, .~, 101 IIUO. VA '"' IIIIHA. IfIt
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, I ht' t n J.c-ntral Vac.euum . 2. 000 .JlaDdbao)Land..1cc.ual..t.-&nllylb..L-ftt1.
i Olll.,lta/por, ~'t liD' _.1g~OO_. _~.J2.0_ _.YI1\1._.fJ:gJll.Jiuk.U.t.._CQq'ld.on~-
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lm 13.3' """ltal fullCllOllal (Jl.1I11&l ..cond1tlolL&Dd...HaU.tL.DaU_Analy.J..a 0.-----
Ot,!ltllbOll 12.0od --1-__ .s _.12,.00..0_ -E1t1ut.I"LJl.lMlnJ.no..&conoaUc .LU.._45.,:50.__
o.",U&l.'V&lllt,lllII'lOf.m.ftll .1 ---18...J2J_ .181'...____ ---..--- -.. -- ---
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\ my I IUIJfCT _ cmm.AAm HO I .~O:~'-W~L( HO J ~OIr,l~AflABl( '!.'!)
24' Glendale Str..t 601 Belveder. Street 211 Lampllt. Drlv. 1126 HAple Stre.t
::::;..::v:;c:.' -""~ 1~.~~1I1. 1~.~~~lo.._____.~.~~~l.- nU___'
hll,'rIU I wI.. .'..~.. '-,~-II "nft;;' II 122:000 !~. ,. li_ ---;;c ..nn
I 'ljUIGI~IIUw Aln I a, Co) r1- I ao .,0 L-iS..lO [fl!111r.. :':'.l', I - ",...22.!/!r1i'~IIQJ.'.~'
! OI\.lI^IlJQ' KL9 Data KLS Data
~ Vlrlflt&1lOI'I kl;rcu .1. .tQ.1.IrtluUlI.L.BAcorda .tQl,lrthO\llL1\tcnrrt.
OIlClII".O/ll OI~"I'Tlo/ll ,IIIAl-1OOfOl olSCRI'1l01il ,"I"'1JlliI'eOI
1,,11-;-""" ". Nono, Cony Nono, ConY
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.""",...)IIIL::;"~J);',,"~I, .on '"' I;;,:,'~,};,';'''*''h
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11::.'''. .. -" sis l!lhOVII a ...alu.
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AlWJ'1I 01 Illy t\irnnlqfll/l\.ftl of IUI. OOIlOn. Of ~.U/l1 of tile l!,IflIIct ptflClfrty III' WJy.1t D111f'J' prloll..1 olll/btld u4 CfllIIDIlablll w1l1l1n 0lIf r-I' 01 lilt IIU, oI.,rlltl&l:
No crior lIal.. within oa.~ vaar
tlDIUTtD YALUE IY UUlCO.",'UIOI AP,IIDAat S 121. tIt1t1
.JOlUnOYloUJElYlnOIllEAP'1I0AtH IIIApoClu,*iE~~~~;i.i~,,~iA'~ls' .....~i~ ..~.~.Q~..'R;~I.i.~~.:..:.~......~j...... . I '--N/A
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CorId/tlOIII 01 AppralJlI: %bit t:lronertv has been .ocratlled in cur~nt condit-ioD 'fbi. .nor.illal ill...fgr
client t:lurool!l.. only. nontransferable s.. attached aMAndum S,_arv ADDrai...l R.e~:;
rln&lltet:OllttlLlllofl Cost and Market Analysill consistently...aupp:gJ;t tIN el!ltimatllld market ...al1.le '-'__GRIt...
....: .._....AI 'nr toM. -;:: lI.test weight ill aool1ttd to tb -~--=;:
na~. ",. tJ.ates th,Il.A elltimatftl!l _ _
ThI PilllOlI 01 lNl Ifl9tIIuI II 10 IItIII'l&t.I lilt mUtll ulo.tl 011/1I1111 'fDlllrty U1&l II Il\t Ivllt"l 01 1M IlD01\. UH' 11II till &bcM con4lllOlll 11'I4 lilt nrll'''IIlOII. toI\\IIIttftl
aM 1lII1C/l1 Cll"dlllalu, "1II&/UI'fM "llrIlllol'ltl'l&l &1I.t&t.I,1Il UIt .fUcfII, FrIU.. Mac forlll Ut/hll....... form 10041 (I\twtll' 6/9] I
I (111 UllMAn THE I&.UUT VALUE. AS OUlII[D. Df THE IltAL '1I0'EAfY nu, II THE IUU(t1 Of THlt "~Of ~r 2:1 tOQ'1
(WHit" II TH( DAIl Of 1."ECTlOII lllD THE EH(tTl'I't DlIE Of THII ImOIl" ~D I I' .
U'UJllft: c-T' c-V- V IU'IAYlI APPAAlIlftIO.UJfftQ_IIIt~ 1...L
IIIMM1 ~ ~,r......"\- SIGfl.tlvl. .._~......-t,...' ,/, 1f-
ICIIIIt STAN S~ 1111II' STEVEH W ""lID~'l"l'.Rn.SRPA
tn.II'IIOIt~'fIIi ~r t. 1997 O'II~Sl'fII' ,nn.,
1l&1IC1/11f1u1lOll1 RL-Otll~72-L 51111 PA S1IltC.rtJtlU\loll'CA-OOtl29R-L
01 51111 UtlIIII' 51111 OISt&IIUtllII" RB-02~0"'-"
MilMlllf:f.."ln
_r ," <_000
'. i0i'1}~'1 .
..... ..... . ,,- -.";<: -';;11 ,1n I::nn
-..,
ran;e D~ ~120.000-$~~"~
comcar&bl.l!l a....llable
SUIJ[CT
Og/30/g3
$112.500
COIil'AfWU NO. I
None
None
COM'ARA!l(1I0.!
None
None
COIil'AfVoSlENO 3
Hone
None
[iJ.. 0....01
lnIDlcl',OOI"r
s..
s..
.,
n
"'"
H41JOfr
s..... .."..11I111111. r"1I1I1"1I
11_ 101" f_ 11M 11111
247 GI.ndale St,.e,
Stile Pa
SKETCH/AREA TABLE ADDENDUM
file No 87-0831
Prop. Addl"l
C Ca,n"e
8cHIOWII BI,Oln.. Flanklln D.
llndllJOllnl Andle.1 & John.on
Coun Cumbllland
E
o
o
..
'll
~
III
Bath
Dining
26'
B~droom
~
.
"
u
-
i<
Den
B~droom
Living Room
liblh
53'
AREA CALCULATIONS SUMMARY
.... Nam. of Ate. SII' Totall
CLA' FIrat floor 1484.00 1484.00
PIP Irlc...,.tlo 192.00 192.00
.... C.rege 532.00 S32.00
TOTAl UVASLE (rounded)
ItMIrjIWft:Tl
N'OQlWAIlf'IB__
1484
~Codl 17013
...................
...................
...................
. . . . . . . . . . . . . . . . . . .
:::~~~~~~~:::~~~~~~t~~~~~~~~~~~i
,....... 'GJ:.......'
tttt~~~ttt{
:::::::::::::::::(;:::::::::::::::::'
:~:t~:t~:~~:~:~:~:tt~:'
...................
...................
:r:::ff~::::rrr:
...................
..................
...................
..................
19'
SCALE; 1 inch . '2.00 '"I
UVING AREA CALCULATIONS
O,..kdown
Subtotal.
\3.00
2a.00
14&4.00
1484
API.~CO..'
v~ J~~~! /-
y~.,~, ./ ) \. ~,... I
IJ~V tfl:=~"''<_,_1 fl~ -::::/~~
I ~" ~~ - /'
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\ \ klW W -I:;f, , I
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( t, 1ft "i~ ..-#= .~ \ \
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<or or '..
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lliIl1U)t~!I""II\'lll~. YrilnklJ.1LDc JH5'J't.JHL _ n__"..__" ___._"_~__"_______.__ .______
rll'l'{lIJ.!\~!'11 ~,. .14LGlcndulc. :atec.t _ _________ _._______
\d1L-__ ." __Ca[linle-____~!.l!.!IIJ.. _._Cumbctialld.__________lHltlL_FA._. _.~hl C:u,1c 11013._0-
l.fUdt. _ _ _---A1WUW'S_-A_JOlWSOH _ __ _~_._
'0. AIIIIRAISM. AUU"~Nl.UM SI'I~C1AI. t:uNIJl'i'luNN
h, Ivlhl.'''r f"U~1 ,1111"" ~If 'I'ullff 'I'Uilllll'tldll""II' Ih.,1 "'(Ie hJflllilinl II, Ihis 11'I"alul \Iullullhe ill'llCllill!l uf tht '1IIoIftl"II,It'I" the 1""'I.a'lhlt ult',
,d Ihlil l""IoI"'IIKuh .1",1 IouIK"" VUlfU uthtl,,;lt 11,..,,1, Ih~ IIIUdll""lIllh.t 1.'1,1, tu the IIII'jull'IUfItII, utllle CUlUI,ulblu vud UU UUflllullht 1II11hl
,IK' Vllhe 1"lIm ", ,,1,1..1.."1, ," Ihe Ivl'ielllllvllI(ll, I'fi,,& 11'1"lind .'Ili, IllIul I ItUlut 1111111(111"" lu.ift_ 'I hilll In Irl'lliul 11,1 nlhnllt Illl.hl 'lIve
I Ill' 'Uhjl'll iA Im'lllt:tllll illUlal il"'U IIlul h IC~A 1111I11 2~'.(, huillllll, TlIillLUuditiull i" IYJliUI alltJ eUllIllIUIl
.".111\' ;lU'.. alllIIlUl~S I"HJ'r allcl"IIIl,' 1ll1llkcl ynlllc IIf lUlu,,, lI11llhlllhllil)' ulllle IUbJ~ct.
I 'llIUIl'11 i"l/lntlllAlIi"llI'\t'.\ IIlC lunth',1 \lo'ilhilllhc ""hied'A m'i,~h"u,hClUlI. Thue II\C1IUe IYllkll1 ul !lilllilur
II. iUhhUlhuulli 1111I.1 UU NOT Illll'l't lhc IUlllkel vlfluc 01 rUIUIC IIIl1rk~llbilily uf lhe subject I"ullelly,
\ ;n',1lI1 iHllllllulevdullClllllllt1 me! ,.,c Im'nlcll withilllhc luhjell'l ru:lgl1blllhuu..J. The\c usu Bre IYllit:nl rur
1111. ;\It." 1I1l11UO NUT ilUl'lllhl' lll;ll~d vilhlt: ur lulull' Illll.kdllhilily uf Iht' luhjcl"lllIUl'cIly,
I h~' 1'1t'llulIlilllllll VRlul' llllhc lIt'il:hlllllhmlll is leu t1ullllhlllllr lhe marhl \'IIU1: ur Ihe lubjt'l,;( 11I1I1":IIy.
.Ihi, i\ IIIIC' hllht' vcty witll' llllllll' HI YlIllle U'IIlUJll"licl ill Ihe: nr~. Il1d Allllc.illr Ilullily uf Ihe: lIulljetl
1'lnl'l.II)', Thill'lllHlillulIlHJI-:S NUT IIllnllhl' 1IIllllr.cI vlll1l1,.' ullhc lu..jCll u, iUlulUIe: llllllhlllhilily.
I hl' 'Uhjl"l'llIlIlJlt'II)' illul"illl'tl iuII II.H,M.^ Idclllifil'lllllUlul ZUlle. Tlds tlIudlliull UlmS NOT Iflct:llhe
m,uLd ,'"Iue ur ruhllt' llllUkcllIltilily U, Ihc lubjcd when r1uud illlUfalltC C:IJYeIRge Is relluirul, Fluull
iU'llrancc is AU88Ulcd,
().llllllllrU is lIule..J lUlhe ltnst:Illt:llt "' tilt' Illbjec:l, This cunditiun is c.;ullsitle.e..J typical ill dwellillgs ur Ihis
'Iyk llllll unES NUT nrrcdllllukct vulut II' IIlc rUltHe nuukeluhllily ur the subjecl, Stl,u.lillg UI running
\\.llcI WiU Ilull'feseul UII hGAClllellt UUIII.
.1 Ill" MIltjrcllllUlluty I, 'crvlc:cII h)' IlIivlllC well_ ami ,el'lie _Iyslellll which Is CUIlIlllun (ur Ihc aiel.
I hi, ,llIu 11111 nlh:clllIlll ket villlIC III (utlllc 11I111 kclabilily.
.1 Ii,' ",hjcC:1 b uhle. Ihuu'ht' )'l'illA, ^"111t:dlllllkul !loYAlcUl~ illdllllinl~ lhe hutillK, elcclric:al DlId IllulIIhilll~
~\'lrI1U 1I1lJlCiU UIHIlI II viulllll"h:dm illJlll'diuulu IJC ill wUlkillg IIftJel. Nu W."lllliu Irc implied inlhh
q,llclllCnl,
Ih'(lair itClllS were nuled ill lhe l'UllIllIcnls iceliUlI ur lhc 1t:I'Ult. These COllllllellls ullrepair ilems lie rur
\ho\oil'lh't' !'"'1l11les UIlI)' 111111 rue Utlt IC1luirclllep,lir,\, Thc ICllait ileml li~lcd lie cusmelic allll UO MOT
lll(nllhe mnrke' vnlut' III rlllml: IIIl1rkt:lahlllly u, Ihe AulJjec:ll'.upe,ly.
"I In' hl'iSclltclIl rluur i" a ..Jitt rlmu, 'fhil c:umlitiun iHllllllllUII uudtYl1icl1 rurllte IlCl.nd UUES NUT ailed
Illc m:uhl Vllue ur rutun: Illluketnbility Ilr the subject. The presence or I ..Jirl rluur UUES NOT Ilu~e'
11I',lhh ur Allrcly 11Il7.llld,
Till' Juhjt'c:t Ilfuln:lty dues l"tllltllill "'nclillllnl OhAUlcIU:t'IlC:: nA ulllt'd ill lhc repurr. l'hi5 cun..Jiliun it
l\1\l~illclell CUlllll1UII alld t)'llic:al rur lht: IlcighbClfhuoll nnd UOES NOT .rrect the 1II1rkcl Vllue Uf ruturc
ll1i'lIketllbilily or thc lubjeet.
The IUIIII value esceedl 3U'Il" ur lulnl value due lu the high dcmand rur Vlcant Ilnll Inthil uelghborhuo..J,
This condition Is eUIIJldered COllllnUn DlHllYl'ienl rur lhe ncighburhoud 11I1I UOES NOT .rreellhc IIIl1kcl
\,.luC' UI (UIUfC marketability ur Ihe 1Iillbjec:1.
.1 hi' l;uIII value Clccetb ~m', IIf 1111111 value, '1'1115 ill due III Ihe large lite uf lhe IlIc. 1'1115 eUlllliliulI i5
,nmillc,etllo be IYllicllll11111 CUlIllUtllll1I1IIIJU1!S NUT "lIel,;' the mlrkcl valuc ur ruturc ml,kcllbilil)' ur
till' \llhj"d,
IlIIli\i~hllll ndjusllllcllls wc.e 'l'lluiu.,tllliul cnccd 15%, Thcsc adju511llclll$ wele rcquire..J due 10 lICk ur
1I1IIIe similar cOl1lparnble5 ulllhal in..JivillulIl ratiug, All thrce cUlllpaubles Ire the BEST AVAILADLE,
TIII,llnlljusllllclIls exceed 25%. This Is tJuc tu lhe luck ur cUlIIparable ulcsthat wc.e more slmillr In the
Allhjec:I'llIItlrkcl nrea. AUthrer C:lIl1lllnmlllcs n.e lht' DEST AVAILADLE.
1111,' UI mure cUlllttarnble IDleA nlc uhlerlll:ullil mUlI,lis. ^hhuugh there Ire (Ulllllar.blc 11IuIlerticI inlhe
~lIhil'fl'll1lell, Nunc hnvc Anhllt:t'Cllll)'; 11,,'reflllt:. IInlc~ ill CltCAll, IIr ailllllluthA hllVe to he lUCci, AlIllllcc
IlIllIpiunltlCl ulell we,e the Ul!ST ^V^IL^IILI~,
Olll' III mUle tUlllllnrDlllu "lIct! welc ilt cuelS ur IIl1e mllc hUlIt lultjeel IUllpe'ly. Allhuugh Ihere afe
1II1l1111unllle lllullerlies in the illlllletlinle IIICIt, IIOIlC !lave suld rccenlly, Therdurc, It wu ncce~5.ry to usc
\lIluparablc salcs outside or the ill1l11e..Jiale Dlta, All COltllloublell usc..J .re lucate..J in similar ncighborhuulls
allll wilhilllhe lI\llIC lI111rkelllllt nlell, ^"l111ce cUllIlllunhles U5ctl were lhc DEST AVAIL^ULl!..
'I hc clec:lficnl sYslem WI'S nul c:ullllec:tcll dufillg iust,eetiun,
'I Ite Wilier Acrvil,;e Wit, lIut ellulIt:clt:,1 dutill~ illlqll:cliuu,
'I hc ItclIlillH system wnlllllll dllWll,lllIiul~ ill\llec:lillll.
HlJlIlilllt _ l'hlllllJiuB _ 1!lcl:lfh-al _ lIeullu" _ tcrlifiC:lIliulIll ~uggcslell.
IUV-lliuml Awilllllliug IlUul _, lIut hlli"lillg~ _I iucluded _' nul indudc..J _' .eeurtJiug lu lenders
flli,ll'linl's,
'\tnll..JiuG 'u Icn..Jers guitlclint:s,,, IIllUilllUIIl or _llCles wele c:uusi..Jered rur this valuatiun. Ilem.ining
;1I.:u:llge was given IIU v.lue.
The lubjec:l prollerly is lucate..J un a luivRle road.
WUlUl in(esllllioll IlIslleeliulI illtlHlcsled.
Lt~IIC'l:UlIlclI dcell "ftlltlrcr: Ullh:ot'" 3cH".';. CUIIJldnnllvll: S IIt."O,dJ .
l'll'I'"H',llIlllA'lIltliull/lclllIynliulIln 1:\:IIIIIIIII\:e III 111;11I5 lIud Illcdril,;atiulIS tu lie cUfUlllelcd 1111 wutlunlu"
IiL\'llIalllll'r,
~dkl is Ilayillg Illut ur ntlllr cllJ!liug tu\ls, This unES NUT arteclthe markel valuc ur rulure mark.etability
"I :'oultjed,
I\lItUIlI(larablc sales are ycriried c1ust'd snlc5.
" hClc are nu slletial cun..Jiliulls ur uther 't'lluill:lllcllts lhul woul..J aHeel markd nluc or rulure IIIlrkclaIJilily
in litis ^lllllllisalllellurl.
tlllll:l:
11- ..;'1. <It
Unit'
::~ ~\o."~
^llllrlllnr
<:;; ~ --J ~-rj
ltulcw Appnlnr
DEFINITION OF MARKET VALUE: The mo'l ploblble prl~. whl~h a plopuI11 ,hould blUlg In a compullllwu and
optn mllkol unde, all condItIon, ,equl'lle 10 a lair ule. Ihe bU1UI and 'OUIIt. &leh aWng pludenl11. knowludgublt
.n~ a..umlng Ih. pric. I' nOI alla~led by undue 'llmlllu, Implt~u In Ihl' dehl\lllon II lhe con'ummahon 01 a ulu
al 01 a ,poC:lli.d d.l, and th, PU'tng 01 Illla 110m ,.11., 10 bur.' undor condlhon, whetab)': (I) bUrOf and 'ullol
a,. Irpinlly motivalad, (21 bolh pallia' ala wan Inlormtd or wall adwlud, and uch .~Ilng In whal ha eon,ida" hi,
own bill Inla'"I; 13) . ru,onabla 11m, I' allo.,d lor upo,u" In lhe opan mllkal; 141 paymanl I' mid. in 101m,
01 cash In U,S. dolla" or In le,m, olllnanclal a".ngl",.nll complllbla th.,.lo; and (5) Ih. p'lc. f.p'."nl' Ih.
nO'mal con,ld.raUon 10' Ih, p,opllly ,old unlll"l.d by ,peeial or crulive Itnancing or ,al.. connulon" gllnled
br Inron. ,uodalad wilh Iha ula
'A~lu'lm.nl' 10 Iha complllbl., mull ba mlda tOf 'p.cIII 01 c,oaltvO Iln.nelng or nlll concoulon, No Idlu'lmonl'
ar. neell"f)' lor Iho,a co'lI whlc:h a,. nOlm.llr p.id by ulle" I' I ",ull 01 I,adlllon 01 law In a matkol alia;
Ihna COlli ar. ,.addy idanllfiabla 'Ince Ih. ,all" p." Ih.,o co,l, In vlllullI)' all U'" I,anllclion, Sp.cial 0'
""bvI Ilnlnclng adlu,lmlnll can be made 10 Ih. complllble plOp"lr b)' compa,l,on, 10 linlnclng I"m, ollu,.d
b1 . Ihltd pany In,tilullonal lanol' Ihal I' nol Ilf'ldy involwod in Ih. p'Op.fI)' or l'lnuellon An)' adlu"manl
Ihould nOI bo calculltld on a meehanical dollaf lor doHlr co'l 01 Ih. lInandng 01 conc.ulon, bUI Ih. dona,
amounl 01 Inr adju'lm.nl 'hould approllm,ll Ih. malhI" 'uchon 10 Iho linlnc:lng Of conceulon' ba,od on Ih.
IPPlliut"Judgmant
STATEMENT OF LIMITING CONOITIONS ANO APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: Tht 'PPlli,al'a clllllle.lion Ih.laplMara In the applalul "pall
II .ubjecllo lha following condItion':
Tha app,al"f will nol b. le,pona.bl. 10' mill'" 01 a 'lg.1 nllulo Ihll alllel lilho' th. prop.'lr baing apprlllod
01 tha lilla 10 It. Th. applll'.' a"umo' Ihat Ihe IIUe il good and markellbl. and, Ih"alo,.. will nol fendol anr
opinion, aboullh. lilla, The prop,rlr la applai.ad on Ih, billS 0111 bermg undo, 'espon,ibl, own."hlp
2. Th. appraia., hll providad I aktlch In tha app"I,,1 'lpOfl 10 ,how IpprOlimala dlm.n,iona ollha Improv,mlnll
and the Ikalch I, Includod only 10 aul'l Iho raid., ollha "pofl in viau.lIling Ihl plopafl)' and unda"landing Ih.
IPPIII"r', dll.rmlnation 01 I" alu.
3. Th. applll"r hll .umlned Ih, availlbl, 1I0od map, thai I,a pfovid.d by the F.deral Emargency Manag.manl
Aglncy 101 Othol d.lI 'ourcaa) and has nOI,d In tha IPPlal..1 I.pon whathar tho aubjacl .lla I, loclled In an
Idantill.d Sp,dal Flood Haurd Ar'l Bacaua. th, 'PPIII'Ol I' nol . ,ulvaror. ha or ah. mak" no guaranla.a,
..p"" 01 Implild, raga'dlng thla dtl.,mln.lion.
... Th. apprai.., wlll nOI glv. t.aUmonr or aplMar In COIIrt beeault ho or aha mad. an apPI,;ul of Iho pfop'lIr In
qUlltion, unla.. apocilic 'rrangam.n" 10 do ao hava b'lnmaeta b,loflhlnd.
5 Tha 'pprll"f h.. lltimalld Ih. vllua 01 Iha land in Iho coal approach at ila hlghaal and b.al u'e and Ihe
Implov.m.nl, al Iholl contribulory valu.. The ,apI"11 valullion' of Ih. Ilnd and Improvam.nl' mual nOI ba
und In conjunction wllh any othar epPIIIIII Ind Ir.lnvalid lither afa ao u"d.
6. Th. Ippfala., ha. nolad in tha applalall IIport Iny IdwlUO conditlon. lauch II, n..dad r.palll, deprlciatlon, Ih,
pr...nct 01 hUlrdoua .aal.a, loxlc ,ub'tance,. .Ic.) obulVad during Iha Inapoctlon 01 tha aubl.cl prop.rty or Ihll
h. 01 ,h, b.cam. I.are 01 during Ih. norm.1 r.Ulrch in'lOlv.d In p.rlormlng the appralatl. Unla.. othorwi'o at.led
In Iha Ippralaal '.pofl, tha appr,la.r h.. no knowladg, 01 an)' hlddln or unlpp,rlnl conditiona 01 the p,op.'lr or
.dwarsa .nvi,onmanlal condltlona (including Iho p""nca 01 haurdoua wllloa. loxlc aubulnc.., lie.) thai would
m.k. the proporty more Of la.. vllu.ble. and ha, a..umod Ihal Iher. ar. no ,uth conditlona and m.ke, no
gu,ranl..a 01 wa"anliOl, alpl." or Impliad, ,eglrding Ih. condition 01 tha propa"y. Tho appral'er Will nol bo
raapon,lbll lor In)' aUGh condition, th.1 do .llal or 10f ,n1 .nglnndng or 100tlng thai might be roqui,ad to d.aGover
whathal auth condition, axi,t. Bacau" Ih. apprainr II nOI an Ixp.rt In th. li.ld 01 anvironmenl.1 h.zard'. Iho
appra/,a/ lopon mu,1 nOI b. conaldar.d...n onvironm.nltla..l"m.nt 01 the prop.,ty,
1. Th. appla/.or oblalnad th. Informallon, aalimllaa, and oplnlona thll w"a .xpr....d In Ihl appfaiul 'upoll flam
,ourcaa that hi or ah. con,id." 10 b. "liabla Ind bali,vaa Ihlm 10 b. !lu. Ind CO""I. Th. Ippr,la.r dOli nol
anum. r"pon,ibillly 10' Ih, IccurlCy 01 SlIGh II.m' Ihll w,r.lurni,hod b)' olh" parU.a.
e. Th. applal.., will nOI ditcIO'. Ih, conllnta 01 th. .ppralul r.port .Icepl II provided lor In Ih. Unilorm
St.nda,da 01 Prol...lonal Appraiaal Prlctice
D. Th. appral,ar h.. b..od hi, or hat app,ail.l raport Ind valulllon condu,ion 10' In applal.al Ihal I, ,ubjeel 10
sati,'actory compl.tion. rap.I", or IUOIlllonl on th. IIlumplion Ihal compllllon 01 the Improv.menta will ba
parlorm.d In a workm.nlik. mlnn.r.
10 Tho Ipprliaor mual provide hia or ha' pflOl wrilll" connnl bolora thl lando"di.nt apedfiad In tha appraiall
flpon can d1alllbul. Ihl appralsa' laporl lindudlng contlu.lona aboul Ih. propat1y v.,..... the ,ppralll"a ldenlltr
Ind prol...lonal de'ignalion" and r.la"nc., 10 anr prolu'ional appraisal ofg.nlllllona 01 th. llrm with whiGh Iha
.ppral'" il ,..ociat.dllo an)'onl olh,r Ihln Ih. boffo.af.lh. mongag.. 0' ita ,uccello",nd a..lgn.; the monglgl
In'ur.,; con,ultanlt; prol.nionll .pprlisal orglnillliona; Inr alalt or fad.rallr approved t1nancl&llnalllulion; or In)'
dfptrtmlnt. all.ncy, or Inurumlntllit)' 01 the Unllad SIIIII or In)' atall 01 tha DI,trtct 01 CoIumbl.; ..tlpt Ihll
th. I'ndlr/cll.nl may di,trlbut. Ih. propartr daac,lphon ,action of thl "port only to dlla coIlaclion or "poIUng
IItvic.(., withoul hiving 10 oblain the 'pp'alaa'" prior wrlU.n conunl Thl IPPIII,o,.. wllttan conunl and
Ipproval mu,1 al,o bo oblainld b.lol, Iha Ippraisal can be conveyod by anron. 10 Ih. public through .dvartlaing.
public I.I'110n" newa, ulo,. or olhal medii
fttddie Milt fOIm 439 6.03
P,,,,loI2
hnnilW,lfofmlOO4B 6,113
flltl/o n~08J..
APPRAISER'S CERTIFICATION: Th. AppI.i", C"IIII" .nd.gll'.lh.1
1 I h.~. III'"Ch,d lh. lubleCI mllhl "11 .nd h..... IIII'CI.d , minimum 011t'l'1I Ilunl ullll 01 plOpOlllOI mo. I
Ilmll., .nd p'Ollm.l. 10 Ih. .ubjlct Plop"ly 101 con.ld""lon in 11'1, III.. compalUon .n")'i1' Ind h.v. m.d, .
doUII Idjullm.nl when 'PP,optlll. 10 IIII.cl Ih, mllk,1 ,UCllon 10 Iho.. II.ml 01 Itgnl'lelnl ...lIllllon II .
.Ignlllunl II.m in . eomplf.bl. pIOp.f1y II 'UP"IOI 10, 01 mall t'wtlbl. Ih.n, 11'1. .ubj.CI pIOp.lly. I h..... mado
. nlg'II~' .dIUtlm.nl 10 "dUel 11'1. .dju"ld ..1.. pIlC' ollh. comp.llbl. .nd. II I Ilgnihelnl Il.m in . comp.tabl,
Plop,", II Inl"IOI 10, 01 I... 11V01.bl. Ih.n Ih. .ubjlCI P,oplllY, 1 h..... m.d. . POIII1V, .d,ullm'nl 10 lne"". 11'1.
.djU'"d III.. price ollh. comp"lbl..
Z I h..... I.k.n Inlo con.ldll.1I0n th. '.elo" Ih.1 h..... .n imp.ct On v.lu. In my d.....lopm.nl 01 the IIlim.l. 01
mllhl v.lu. In Ih. .ppral.al '.porl. 1 h.vI nol knowingly wllhh.ld .ny .Ignlficanl Inlolm'110n Irom Ih. .pp,.II.'
llpoll .nd I b'U,v,. 10 Ih. bll' of my IInowl.dg" Ch., .11 .1.I.m.nl. .nd Inlolm.llon In Ih. .ppr.i..1 r.poll '"
IIu..ndeorllcl
3 I .1.I.d In Ih. 'PPI.lul IIPDII only my own p.nonll. unbl"ld, .nd plol.nion.1 .nlly.II, opinion., .nd
eonchlllon.. which I" .ubl"l only'o the conllng.nt.nd limlling undllionl .p.elfl.d in Ihll 101m
4. I h..... no p"unl 01 plo'plCh. Inl""1 In Ih. prOp"ly 1t'l.1 II Ih. lub,.CI 10 Ihi. "pall. Ind I hlv, no pII..nl
01 prllp"".... p.non.1 Inl"llI 01 bill wllh ".p.el 10 Ih, PIIUclplnl. In Ih. ltanllclion 1 did nol b.... .Uh"
parti.II, 01 compl'I"y, my .n'I,.11 .ndlor Ihl IIllmll. 01 m"kll ....lu. In Ih. 'PP,.illl IIpoll on Ih. r.CI, color.
"liglon. .... h.ndlClp, I.mili.' .llIu., 01 n.llon.1 ollgin 01 .ilh" Ih. plO.p.Cli.... ownll' 01 occup.nll ollh. lubJoCI
plOp.II, 01 olthl pI.llnlown,11 01 oceup.nll ollh. prop"lill in Ih. ...Iclnlly Ollh. .ubj'CI ploperly
5. I hUI no pr...nl or conl.mplll.d tUIUII Inl.II.1 in Ihl lubj"t properl,. .nd n.ith" my curllnl Ot lulu"
.m~O'nt.nl nOl my comp.nuUon lor p.,lotmlng Ihtl .ppr.I,,111 conlingent on Ih. ,ppllllld ....Iu. 01 Ihl ploplny.
I I.u nol r.qullld to r'poll . p"dlllrminld v.lul 01 dlflclion in v.lul thll 1.V1l" Ihl C'UII 01 Ih. eli.nl or
.n, I.I.I.d p.rly, th. .mounl 01 th. valu. ..lim.I', the .Il.lnm.nl 01 . .p.cilic II.ull. 01 Ih. occurllnce 01 a
.ubllQu,nl .v.nl In Old.I 10 IIC1lve my comp.nlllion .ndlot .mploym.nl 101 petlormlng Ih. appIIIIII. I did nol
bu. thl .ppralll' ftport on . "qUIII.d minimum v.lu.tion, . Ipleiric v.luation. or Ih. nlld 10 .ppro.... . Ip.eifle
mOllg.g.lo.n.
1. I plllorm.d Ihll .ppralll'In conlormlly with Ih. Unitolm SI.nda,dl 01 P,ollnion,1 AppIIII.1 Pllchce Ih.1 w."
'dopl.d 'nd plomulg'"d by Ch. Appr.lul Sl,ndardl BOlld 01 Th. ApPI.IIII Found'lion .nd Ch.1 w". in pl.tt II
01 Ihl .Iltell.... dll. 01 Ihll .ppralll', wllh Ih. IIc.plion of Ih. d.plllura Plovillon 01 Ihou Slandard., which dOli
nOI apply. I acknowl.dg. Ihat an tllim'll 01 I r..lon.bll lim. 101 "POIU" In Ih. op.n m"ktl II . condllion In
thl d.linlUon 01 mllkll v.ru. .nd thl IIllm.l. I d.v.lop.d II conllll.nl wilh Ih. mllkeling time nolld In Ih.
n.ighbolhood IIction 01 thll "potl, unlllll ha.... olhetwl.. 11.I.d In th, flc;oncili.lion IIclion.
S, I h..... p.uon.lly InlplClld th. inllriol .nd IIlelior 11111 ollh. lubj.CI plOp"" .nd the "llriol 0' III propIIll1I
lill.d II compallblll In Ih. .pprallll IIpOrl. I lurth'l C'llily th.t I h..... nOI,d .ny 'PPlllnl or known .dvII..
condWOfI. In th. IUbJICI ImproVlm.nll. on Ih. IUbJ,cl Iii., or on .ny 1111 wilhln Ih. immldi.l. viclnllY 01 th.
.ubj'cl prop'lty 01 whlth I .m 'W'I' Ind h..... mad. Idju'lm.nll 101 Ih.1I Id...".. cendillon. in my In.,y.l. 01
the prop.fI, v.lu. 10 Ih. .xllnl th.1 I h.d m.lk,,1 .vid.nc. 10 IUppOIl Ih.m I h..... .110 commlnt.d .boul Ihl
.tr.clolth, .dv'''1 condition I on th. mlrk.l.bUlly ollh. lubflCl plopefly.
II. I p.r.on.ny prep.r.d .11 concll.lllonl .nd opinionl .boul Ih. 1111 111.1. thll wor. ..llolth In th. .pprailll IIpOll.
II I "li.d on Ilgnlllunt ploI'nlonaJ ...III.nCl hom .nr Indi...idu.1 01 IndIVldUII. In Ih. por'orm.nce 01 th.
,pptalnl 01 Ih. pI,paration olth. appralll' IIpOll, I h..... nlmld luch individu.III' .nd d1lclolld Ih. 'PICUlc IlIkI
plIlolm'd by th.m in Ih. llconcili.lion "C1ion of thil apPIIIII' "pOtl. I C"lllr th'l Iny Individual 10 n.m.d II
qu,lili.d 10 plllolm Ih. IlIkI. I h..... nOI lulhorllld .n,on. 10 m.kl . ch.ngl 10 .ny 111m In Ih. "pOll; Ihll.foll,
II.n un'utholuld ch.ng. il m.d. to th, 'PPI.illl IIPOIl. I will I.k. no IIlponlibitily '01 il.
SUPERVISORY APPRAISER'S CERTIFICATION :11. .upetvilory appllilll .ign.d Ih, 'PPllilllllpon, h. 01 Iho
clflili.. .nd .gl"l Ihlt: I dillclly IUp,rvi.. Ih. ,ppr.ilor who pllplfed Ihl 'PPllilll IIPOIl. h.v. "vi'wld the Ippr.I..1
r,pOrl, .gr.. with Iho 11I1.m.nll Ind conclu.ion. ollha 'ppllillt. 'gll.IO bo bound b)' Ih. ,ppI.III'" cerlilicallonl
numbtfld 41hrough 7 'bove, Ind am taking lull I..ponlibihl, lor Ih. IpPllllll.nd Ih. .ppt'llI! llport.
AODRESS OF PROPERTY APPRAISED:
247 Glendale Street
APPRAISER:
Slgnalure 'E=t_ ~1I:'rS-
H.lm.' STAN SJtOWRONU:
Dill SiQned. Decll8lber: 4. un
Sllll Cllltliubotl I: RL-OOl572-L
01 Slllf UUI'lU ,
SIll' PA
hpirUionDu.ofClllificetionoIUUM" 6/30/11
SUPERV~ APPR~ (onl,lIroquired):
Slgn.uur.: _-:J __....J / L rj-
Nlm.: STEVEN N. BARR.lft'.SRA.SRPA
011. Signed December: 4, 19n
51.11. CI,II"u!ion, GA,-000298-L
0151.,1. linn.., RB~02U21-A
51.11. PA
Eipilllioll 0,1. 01 CtltJhubonor Uuns.: 6/30/11
[!]Old OOIClNoIIMPtCtP,opIrf)'
fr.dd.....ufolmUg6.U
P"O'2012
Finnie Mi. Form tOO4B 6.03
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APPRAISAL OF
THE PROPERTY LOCATED AT
TRACT#l, 12A HIGH MOUNTAIN ROAD, PENN TOWN H
NEWVILLE, PA 17241
as 01
NOVEM8ER 26,1997
lor
ANDREWS & JOHNSON
Attorneys At Law
10 Soulh Courthouse Ave.
Carlisi.. PA 17013
by
STEVEN W. BARRETT REAL ESTATE
124 N. Hona..r Str...
carlisle, PA 17013
LANe.
PRAISAL REPORT
"
])1
""lo-tlFunklin O. nlSTI.JIlY. tfftlWII,,,' .012/.~8 ....~~.."Olt.tJ) )IU t7^
I'fOClfn,AIGlm Tr.ctDJ. _1..2~li:i!_ Ho-un!-;i~~.~~!...~J~'-!..1~~n~'I{Jl__ _. _______ _ .__~_ ___h_. _,__
tltJ Hewv.i11e COllI', . CUlllberlll!:i~ ~IN .J'^_ _____-. ___ ",co6ll t~~.l _
,...,Dtvl,... P/O tJud Book U'J2t.-.f!A~ HJ __. . _.. _. _ m.
'-"al HIA C\IlIoI'* "'A IlIIIhllW_.__"'1 ;;-~;,;~N;;;~--rilJ;l:rl-- LIl.ltt.l,."'Ml
.l.cWrull\"'llln~--1!L~. 1.,.1 lOM tAM;u Ill"",,,,,,,,,, ,MIA Ol/ltlUltltollClllUl HIA __ ..__~
! UlltNC...ANDREUS " JOIlN$ON ;;~_~ --io S. Caurthoule^~-~-. C.rli~J-E_~~)A ~..~__
.10000.....V.c.nt Land AN!IIUI SUn Skowronek "1lI1lt1Dl111oA,pI'*w !cti.ate Harkc!t Va,lue
"
,
...- , J.... . CJ ....... 0 ..,.
111II Ut ~_~i o"d~, [J 1~" III u.. [~l ~t, 1~'
I........ G ,..,0.. 0... [!J...., [] ...
i hllC'fItJ'Vwn [] IllaUSlIlG (iJ SIatllI 0 tlKDl-.
. ~S'WI [J ~, (!] 1Iu.ac.. 0 Ootllwpp!,
IlolMkNtl'" 0 \IIOUSYoa (!] HUot 0 O1ttiYos
: "tu1lUJlCUW ..1.Q\ I ,-" .-Q'lHrnr, --9 ""'* -.Q 'It.- ~ 'ICCI1WNttlIl
~1Id~ 80 'IVIUllt ...
:11 C..,...Mhllfll;;UU r::r-tlom..I, U UUIJI') [iJ T..,..rwt')
1"1'''' Vuant I. Residential
'1"~bfrAo'C'l [!]lMIl OI.UlIl .!!..:.l'lY-'CoIIl
,. s..e~I"'r"'lU~ I 9.Q..QQQ...._. lal~OOO .........,..V....I J91t,..l19..lL
I ~1I''''r'ft ~I'nla~ rn f'rtfcnIAMlAQI 30 liS
rrnplor",,~IS"l>dotl
CO/W.lIltu'lOl_plOplt"
COftl'.Mtllt4l.~
C_tlllunlOStNlOlI
A'..uuyolPvC*(hllluotUto'l
ll.uutlofl&lhtlllel
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Comllll~l' IIIcil,iCI~II1IoIlIUICII.llf'OII1lItOI IlnlIWoulllf, '"Utili. IIIuk.tallllll)' ,., po.,bIIc wr... UIlOO!I, _If". /IOl1I} Nei"hborhood is ru ral in
char.cter. All maior amenities within convenient driving distance. There is minimal DubIle
I transportation in the immediate .rea. The nei"hborhood her; construction build'un and future
I conshtenc" JI "ro~ected. SH5A 3240.
OIIeIIII(lfIISee hul ducription
lOlllll CIn,*,- None Knovn
.............. [i)...."" 0-1_
MIle '*'IDnalle) Off.SUE 1M 5 lGPO Hountaine
11o<~ None IUlItAcau: [ilNllc 0''''''' "" T;nlcd for are.
s '" IurUCI H.e.d.m SfI&pe Irre"ul.r
I w.. None UUIIIIlWIU ~Nlllc O'ltVllt VII_ Hountains
~ s,., None In"IIOm"'" O~, Dr~..Adenultt!
UIlCU,flllN(ltCL"tl IHsu..... nSUttIUtMI II"'PRlCltII)'k1Cjtl'In'HUOIOlII""lllIQII~Hwr'A1U? l!JNo' D't'u
COl'II..B..IIMM..ot.-trtor.........,.,....,.lllalftr...u...au..llUIIdlmul.oroUll'.tvtr..COfl4/lloftl1:There are no ......rent adver.e
e.sements encro.chaentc or other adverse conditione. flood zone C/I0-I0-8S/421S84 00108.
Site h., limited .eee...
1 0 ~OaAan U e~ lol
I'r"llIhll(Nowntall 0 llG DllGIOfCOlllOtnllOfO&IIlQlJ;IfIMIoII
nll_'UII9M' WIfW' ""11IaaC lUI, of,roptr1ll1 11IOI1 daIIu IN ,rrrdnU1e1o .vlljc~ and tw C:OIIlldtll'lJ\m~ lilt ra&rlal:m" Tht ftlCf!P1llln klcWII
. toIIl 1.,Il/llul RDttUllf ,,"rut qldloll 10 _I 11Im. of aIpIlk:MI ..nation klwtlll IN 'U Cl IIId alIII ratllt JfOOIIUII. " . , t him 11\ CM CDrllplt"
'roJlI~ IS IllI/IrlOllO Of IIIOltlnoflblll:l\lll Ole lut!ftct,toptrft.' .....\.) UfuStmlllllllMdl e:UI 'I.Ud/lt: NlUII. ,... ClC I t1;" 'lflllllt&llllllll'l WI 11II
COl\IPlublt IS 1n1"'~1 10 Of Itll tawon!lll IhIII IN ,....<< Pf\JPllII)'. . ... .1 ""ulmlnl .. mi" lhUI ItICIIUIllt N 1I\Ilu1l' ,_ ClC IJlI ,_Cl
~. I 14.000 $ 18.~OO
ea...."-"'OIII With adlultaent.. .U three co_p'rables are accepuble for analysh.
I
:" mill I SUIJ(Cl
i' ..... I Trottl1.
'. 12A Hi..h
I~~
'" s..lItPm ! INIA
Pt'a/Ac . II 800
~ DIll bra Iu"ect ion
l DlltCllS.... O(l(IU"ION
~ f.---- i NIA
i loallol -. AverM
tt1boMo.. I IOac/Av"
" T~ WoodedHtns
~ Water I None
"' Sewer : None
Aeeeu : Lbited
~~ I Accese
~,
'll:=.-I
COI.l'AWUNO, I
43-03-0067-014'
Vall..s.y !old
20 Hiles
T,
I,
Courthouse
DUCRlnlON
6/97
Averaao
Ihc/AV:: I
WoodedHtns I
None
None
Public Rd
COIII'AWL( 10. 1
39-15-0177-040
Heanl Hollow Ro.d
9 Hiles
I , 33 000
S 2 050
Courthouse Records
O(SCRlnlON I ~~
2/97 I
Avera:-e ,
16.09ac/Av- t
WoodedHtnl ,
None I
None ,
Public Rd , -10 000
I
,
--r""I,.,.---rJC.... S
-9 000
190001,
COW'AWU NO.'
31-13-0112-003
_ Far. ~~~~. . _. _.
1 Hile
30 000
2 121
Record,
, -""-
,
,
I,
I,
HLS Oat.
D(ICIl"TlON
10/96
Aver,"e
13.c/Av~-
WoodedHtns
None
None
Public ad
-10 00
32 50
2 50
~
,
,
,
,
I
,
I
I
I
..... ril.... S
I
-1,500
-4 50
-10,000
.... rXJ... $
T
11.500
14 50
18.00
,t en.tIllllCallMoatl__ Pro"ert... ha. been ......n1ced in ".s is" condition. No iaDroveDents vere
0. considered In value re..oned. Annrailer "sumes all necesur:-n';"eraits for future buildin- 00
: lite are avail.ble. Sub'ect bas not been nuked .nd has limited .cce...
~
i nu~ Harket an.M1I .U::Ortl ~ eati..te of .arket value
Nove.ber 26 ~ \I ~~$ 18 000
.......,.\ ~ M~' \.- .........'....O+i"-l C1~(~ ~"'l..,""..._d._..
ut-I.I ~"'l.~c....u....~ SlfI\IIYII -,1'-- -~ ,,-
N.... STAN SKOWRONEk 011I 12/05/9f Naml STEV~W. BARRETT. SRPA. SRA 0IJll2/0S/91
111'1 PA n IIcuu &I CI/1Iftc.a~ ' RL-001572-L SIIII PA n lIClRII r.l ttrlklb , CA.000298'L
I uTlMAn TItIIiW.I11 YMUt AI OUIltD. OF IUIJ(CT 'IlOPlln AI Of
flit" .0831
. i..}.: ...~..' ,".',;..
.... '. '\'-~~,':L;. )<~.4.: \'
PHOTOGRAPH ADDENDUM:
'. ' ,0
kI....r/ClCfII Funkl in D. 8ISTLIN~
.f!!i..!!!J'AddltU TracU'I. Penn Township _
CIf lIewville Counry CUlllberland
hl'ttl Andreva' Johnlon
SUI. 1'1.
llPCodI
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II.r 1'~""''''rllol,l,.1 ,.."" ...1 II" I lIiI '1""...11....1."..... 110.1 ....1 hlfl.I.II...II., II", ~I'I"d"cI.h"h'r.II,t j"'I.ulllI"..III'f 1"IoJI'II",,,.II,.IIo. 1.....1.,1.1'.. ull',
~",llhf" .".'11'1....1....., ....,1 10. 'I~",' 11..10.. "Ih"",., ...~..I, II... ,'.""IIt"1I 11",1 1I1"lr I.. II.. l"l,.ull'ltIllCII, IIllht ....ltl"".hIClIIU.J Ul' "I II .Ilullltt ,,"11,.
. ..I~t ". II.. I...".. ",...101.....1.11 .... IIii' 1""''''1"".,1,1'''''1: "11'1...,,1 11,1, III"" II h"".. 1"'1'0111"" UI"'U. 'II". II "" ~j'I.I~.ul I" rill...llt ,,,.,lfI ..1".
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Itll 1111' ,11,',1 ;lIullll,I",S r'lll .lllnlllu' 111,11"1" .....IIII' ,.. llllllle Illlu",'lillliIlIY "'lilt' \lIhj"11
I .tIIlll\'l' i.d/llllhl\lli'll U\("\.IIl" IIll ;111"11 \\ilhi.. II..,: lIlIlllt"lI" udllhhwllUlIIl. Tln'H' II'C' i1IC IYI"'.II..1 \111111,11
Ih',!;hhlllhuCllb /UulIlU Nur llflcrllln: Ul,lIkl'1 vlllul' UI IUlme ullukclllhilil)' ul III(: 11I1IjttIIUUI'[Il)'
\ .11.1111 ;IlHllIllllcHlllpl'lll.lIlll11~r.\ lur Illrlllt'll wilhilllhe Milt jell'" IId,:"blllhlltlll, Thl'\C II\!.:' alt 1)llitillllll
,I... .lll';I ;l\lIIIHI NIIT ;lllrllllll.: 1U,IIhl vallll' III lulllll: lIIillkdallilily tlllltt UlhjCl1 Plllpclll'
II...: Illcllllluinillll \';Ih,,' ill II,,' Ilcil~hlllllllllml i~ leu Ihall Ihllt ul the IIlillkcl VIIllIC ul Iht uILjttllllUllClIy,
'I hi, j, IIIlC lu Ihe: vc'y wilh: ';lIll~e III vlIllle ul IlIupcllin ill Illl~ lun 01111 '''IICrill' IIUlIlil)' ullhe stlLjccl
IllIIpCII)', This \llIuliliuulJUES NUT Ilrrct:lllll" IIHll"c1 vlllllC ul Ihe ...hjeel ur Itl (ulule 1II11hullililY
'1 Ill:: \llllinl 111111"'11)' illmalclt ill u F.I'..M.^ ItlculiliclllQlllll1 7.IIIIC. 'I'hi~ l:lIll1liliulI IIUES NU I' aflt'llll,e
llI.uld \illllt' Uf lullIIC lII;1l"cllIllilily III Ihc lubjnl IYllI:1I IlulIIl ilUUlillltt euvc.ngc il lellulIttJ. nutlll
ill~lIlillln' i, 11IlU;ulcll.
",lIl1ll11t" h Illllell ill lilt hil\ClIltlll ur Ihe ,ulJiCl:1. Thi~ cUllllitlulI is tUllsitlelcd Iytlical ill dwtllincs ur Ihh
"Ivl.: alllllJlIl~S NUT II11nlllllll1cI vnllle III Ille fululc Illl1lkellllJility lit Ihe ",hieel SllIllIlillK tJl rUllniug
\1.11":1 W;I\ lIullllUClIl UIII.."ClllCIII (lulII.
'111(' ~uhjctl 1I11111tlly h ~CI dltll IIy pdvlllc well _ i111l1t'>qllie _ 'y,lcl1I' whith h eUllIlIIUII 1m Ihe lire..
'11.i.. 111In. 11111 a(IHIlIl,1I1tl \;tlllc III (lIllIle 1lI11lktlllhilily.
'1 Ill' ~llhinl i\ IIMCI III;1ll Ihr lcan. ^"ll1cclllllli\.alt'>)'~lcuU iudllllilll; lite hCBlinll, elcl;I,ilill iHltl Illullllling
\\\1\'111$ ;ll'llCal IqlUll a \'hllOll cllcliUl i1UIICdillllllll.c ill WlIIUlIC ultJcr, Nu wnllalllie~ IfC illlplicll ill litis
~l.llcUlcul.
Ill'llllir ilellu welc IIl1lell illlhe tUlIllUClIlslcctiuu ul Ihe lCllurl, These tlJllllllellls un Itll.ir ilellu arc lur
th-h rilllivc IllllpUSCIi uIII)' ,""I,ue lIuI rellllitCII,CllililS. Thc U:II.lr HCIIIS IIl1ell ..e eUllIIctie an.l UU NUT
Illlcdlhe Ullllhl "nllle III '"hlfe lIl11fkclnhllll)' IIr Ihc lubictlIIfUIIt:rI)'.
Till" hAselllcnt Hllm il' tlill (lum. 'l'hil cllluliliull ill, WIlIUlun and IYlllul rUf Ihe lIe.,lltJ nOES NUT .ffecl
Ilu' 1lI11lkcl valuc III fllhllt Illlllkclllhllily uf Ihc sllhjctl. The IHelClleC or. Ilill f1uur IJtJl~S NUT 1"I~e a
1"',,llh III Illh'l)' h;uuul.
'1 he I"hjtd 1"1I11~11)' IIIIC.I l"IIUlllin rllllt:lllIIlIll IIhlllllc~cClltC I" Illllctl ill Ihe Ie:I'UI(. '1 hi\ c.wuJililJl1 b
IIIm,illclC,1 UlIlllllUII :1l1l11)'I,il,;.llur Ihe llI:iUhlllldwIIIIIIIIIIIIIJl~S NUT Ilrreellhe IIlillhl \".lul: III fulule
ula,kelabilily uf Ihe luLjcel,
The IImtJ valuc tJecl.'tJ, JU\t ur lullIl vnluc duc Iu the high tJell1.lItJ fur v.c.nl l:ulII illlld\ lleiVllhurllUOtl,
., hi! cUlldiliulI is t:ll1I~hltICIl ellllllllllll rUlIllYllicnl fUI Ihe lleighLurhuud Dud no[S NUT allrlllhc Illllkel
I;,ltlt' Ul fulufe 1I1;1l'-cI"hility IIr Ihc Illhjctl.
'I hl' lallll vlIluc tHtcll$ JlI''{, ul 11l1a1 valuc. 'I'll;! it'> tlllc 1(1 Ihe lalCc si7.e ur lilt:: ~ile Ihl\ llllllliliull i!
ItlluhlclClllu he Iypic;!l ;11111 t:llllllllUll nUlllJUES NOT nUecllhe IlIlukel value llf futUfC IIIlllct;lLilily uf
,I... ~llhicc.'I.
11"lilillll;,1 l,tJjultlllelll~ WCIC lC.'tluhellllml Cltccd I~t,{.. These adju!llIlcllts welc rClluiletJ Jilt' tu lack IIf
IIII1lC silllilar CUlIllllullhle~ ulIlhat individual ratillg. ^" thrce cUI1I(lnnLleI IIrc the U[ST A rAILAULE.
TIII;!1 i111;llSIIllCIII~ cltecll 2S'4t, TlIl& is lluc 10 the IlIck ur cUllllllUlltlc lilies Ihal \VCfe IllUIC similar illlhc
sull;ecl's lIIiuhl ouc:\, ^"III1t'e C111111111rahlcs "fC 1111: IIES'I' AVAII.AlltE.
tlue!lf mUle ellllll'lUlllJlc ~al~lI A'C uMer IlllIn IillIItJlllhll, ^lIhuugh thCfC ure CUIllIIIf:\hlc l"UllUliC's ill Ihe
c.uhjcd'S lIreil, NUlIc 113\'c suhl fel:clIlly; Ihe.cCurc. Sillcl in Clten uf Iii U1unllu IIIYe It. ht' IUttl ^"lhree
'"Il'lt;uahles usclI WCll: IIIC IIl~S'l' ^V^II.^IIl.I~.
Ihlc.' III IlllUC '111111';11:111"" mC11 IYelC ill CltC" u( 1I11e: IlIile rrum lIulljct:l 11I1l11t'IIy. ^1I11111111" II1t'tc .,C
III1IlII;!I;,hlc 1'IIIIICllin ill 'he illllllCllilllc 11ICR, lIune hllVC suhl .cccnlly. Thcrclulc, il WilS line'",.)' III U!C
cUIIlI':llilhle 'lIlc~ lllltshlc ur the illllUtdinlc prca, All CUIlIllItf.LlcI used arc Iuuled in Silllibl lIei~hbu.huuds.
1111I1 \\ ilhill the ,,,mc ltIoll kcliUlt Alcn. ^"llllcc 1.'II11lll1llnhles 1I1Cll wt,e Ihe II EST ^ V A II.A 1I1.1~.
'I hc c11'c.Idtal 5Ylltlll wa~ IIllt wllllct:'cd during illllll:clilJlI.
'I hl' \valc, lCl\.i(C.' lVa, 11111 lllllllCt:lcll dllriuK 11ISIICt:liuII.
I ht. hcalill~ ~)loh'm Wi" Shul,ltI\Vll .Iming hllllceliulI.
UUlllilllt _ 1'lullIlrilltt _ H1r:clficlll_ IlclltillK _ tClliliuliulI is 5UGGc~IC,1
11I1~lIIl11l1ll\11illllllillK IlIlul _' 11Ilt huildillUI _' illdutJcd _' lIul indudctl _' aU'U1tJlIlC 10 Icnders
....illt'lim's,
'\l nllllillg IU!tllllcls gllhlclillCS, Illllu.illlUUI uf _ aelcs wcre cUlIsillcfel1 fm this vnlu:lli,," ltclllli"ing
l\lIraltc 1\'111 Civrll IIU \'I111It',
'1IIc ''IlILjccIIUllltl:'f1)' i~ IlIntell UII .I"halc fUlld,
\\IlIml iuf"Ilnlillll illSpcllicllI illllltACllclt.
1;1\1 H'llIIlklllkcll lIall\lcl: Utile ::r..~",\", A.'.? ,c.;uluilllcrlllhlll: S 1.10 __._'
1"I'IIl,w,lllln\lllIt lilln/,I'uulilli..lIl" IU'C.ltSllldlln: Illlll:1l1~ llllll 'l'ccirlenliuulI III he t.:lIl11l'klr.IIII.1 Will klll;lu,
Itl,'IIl;llllll'l
~.\'Ilcl il IlIlYIIII: 1',IIIm lilt "I llu~iug 1.'11111. This IJUI~:i NUT allctllhc IUllfkel valuc UI lulllll lll.ll"Clllhilily
l'I!\lllJjnl,
,\IlllllllllluaLle Ull'~ lit:' vtlificll dused Illlcs.
'1 hc.:le nit' nil ~lltt ialllllllliliulI~ Uf II111Cf fctluircmcllb 1111I1 wuuld Ilfred 1II1lkel vallie UI lululC' III II krllbilHy
wlllil ^lljll:li\"IItCjlllll
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DEFINITION OF MAnKET VALUE: Tho mOil p,ob.blg plIC. ...tUth. JlIllpull, IlIauld blingin I compohh,. IntJ opon
m.r..1 und.. III cond.tlonl '.qul'1l1 10 . 1", ul., .". bll,,, .nd ull.'.lach Dchng JI,udllnll,. .tlow'adg.abl, '"d auumu'O
tho pllCO II not .1I",clod by unduo IUmulul I",plleil In 11111 dohnlllOf1 II lhu conlumm.hon 010 ..10 u 01 . Ipoclhod d.lo and
Iho pilling 01 11110 "om ..11.'10 bur.' undo' Cond!IIOnllJrh.,1br II) bu,G' and "1101 II. lrpIC.t1r mOhllllod, l~) bOlh palllol
.-. wall inlolmod 01 woU IdvlUd, and ..c.1I .,llng in wh" ho con,'dllla hia own bOil jnh".." (31 . "..onlblo limo II.lloWlld
10' '.pOtUIO in 1ho opon mllhl; 141 plrmlnt II m.~o in lo,ml 01 Cllh In US doll..,. 01 In 1.'ml 01 llnane'II,,,,ngo"'lnll
compel,bl. Ih".lo, and I~I Ih. plica ,opI..tnl.lht no,mtl conUdtlal.oA 101 Iho plOplll)' .old unlUlclld b)' 'POClll 01 "Ul.....
I.nlncing 01 11111 COlltllllon.' gllntld b)' IIIrOll1 11I""llod wilh Ih, ..10
'Adlullmonl. 10 Iho complllblo. mu.t be m.dl 101 'pI".1 0' "e.II"'.'lnlnclng ., ul.. 'onCOlllonl No .dlullmOllll '117
n"....,r 10f Iho.. Call. which '" nOlm.llt plid b)' ..U". II I II.ull olllldlllon or I.... .n a mllhl ar..; Ih... caUl .11
,udll)' IdonUli.bl. .Inulha I.llar plr' Ih'l. Call. In vhlultI, .11..1.1 I""uclionl Spacl.lo/ C".ll....,in.ndng .dlullm.nll
un b. m.d. 10 Ih. compat.bl. pIOp.lI, b)' comp."lonl 10 Iln.ncing I"m. oUeuld b)' I lIUld pall, In.I.lullon.1 londtf thll
/I nol el,..d, Invol....d In Ihe plOptlly 01 Illnllction. An)' adlullm.nl Ihoutd nol bt calculalld on I mach.n".1 dollll 101
dollar COil 01 Iho lin.ncing 0' conUllion bul lh. dollll .mounl 01 an)' .dlullm.,,1 Ihould .ppro_inl.l. Ih. mllhrl ""hon
10 Ih. h".nciIlO 01 conunion. bl..d on Iht .pp"I.,,'. ludg.m.nl
CERTIFICATION AND STATEMENT OF LIMITING CONDITIONS
CERTIFICATION: Th. "pp"I", Ulllllo. .nd .gl'" Ihat
I. Th. ApplaiUf hll 110 pII..nlOl conl.mpl'lld ,,,1,,,.1111"'" In Ihe p,op.l1)' Ippllil.d. and nlllhll Ih. .mplo)'m.llllo
mlh Ih. Ipplliul. nOl Ih. comp'"l1llon 101 II. .. conllng.nl upon Ih. IPP"llDd ....Iu. 01 Iho plop"l)'
2 Th. App"i", h" no pOllonl1 inl""lln 01 bi.. wilh '''pacllo lI,e .ubltel m.Il" ollhe Ipp"i..1 llport 01 Ih. p"ba.
p.nll 10 Ih. III. Th. 'el"mll. 01 Mllhl V.I"." In Ih. .pp,.ill' "poll i. nol b.ud in whole 01 In pili upon Ihe "u. colol.
01 nllion.1 oligin ollh. Plo.p.cll.... own," 01 occup.nl' 01 Ih. proporl)' 'pplllud. 01 upon Ih. ,au. color 01 nll.on.' Ollgin
01 lh. p"unl own," 01 oC"'p.nl. of lh. PIOp"ti" In Ih. Vlcinilr 0' Ih. Plop",y Ipprai.ed.
3. Tho APP"i", h" p".on.llr in.pacl.d Ih. P/OPIII" bolh In.ld. .nd OUI, .nd hll mid. .n '11.tlor In.pIChon 01 .11
eomp'"ble ..III ".I.d In Ih. "pOIt. To Ihe bell 01 th. App'II",'. knowl.dg. .nd b.II,', .11 .tal.m.nl. .nd inlolm.liDn in
Ihl. "po'l a" I'UI .nd CO'"", .nd Ih. AppIIII" hll nOI knowingly wllhh.ld .nr IIgnlllClnl InlOlmatlon.
4. All eonllng.nl Ind Iimuing condilion. 'It COI\taintdh".in (impo"d br Ih. latm. 01 th. .uignm.nl Of br Ih. UneStl'
lign.d '''''Iing Ihl .n.I)'.... opinion., ,"d COMJu.lon. eonllln.d In Ih. "polll.
5 Thi. 'pprailll flpoll hll be.n mldeln conlormil, VIIilh .nd I. .ubl.el 10 Ih. flquillm.nll 01 Ih. Cod. 01 P,ol.uion..
Elhics .nd SI.nd.,d. 01 P,OI'Utonll CondUCI 01 the .ppr.i..1 org.nllllion. wllh which Ih. ApPI.II., i. ,Ulhllod
S. All conclu.lon. It\d opinlon. conc.rnlng Ih. r..1 .1111. lhal '" "llollh In Ihe 'PPI.I... "POll VII'" prep'''d b, Ih.
APPlllltr who.. IIgllllu" app.." onlho .ppr.llI. flpoll. uII..ulndiealod II "Rovlow ApPlli.al." No ch.ngn 01 onr Ilvm
In Ih. .pp"illl rapoll Ih.lI b. m.d. b)' .nron. oih" Ih.n Ih. Appral"" .nd lh. App"t", .hln h.v. no ".pon.ibilil, 10'
.nr .uch un.Ulho,lud ch.llg,
CONTINGENT AND LIMITING CONDITIONS: Th. ullIllC.'lon ollh. App"ilOl'PPolllng in Iho 'ppr;)IUI,epOIII$ Iub.
locllo the lollowlng condlllon. .nd 10 IUch Olh., .pecillC .nd limiting condition. II '''''1 101lh br Ih. Appt.illr.n Iht "poll
1. Tho Appl.h" I..um.. no "Ipon.ibililr tor m'I1." 01. Ilg.1 n.lut. ."acling lh. ptop.nr Ipp,.i"d Of Ih. 11111 Ul""
10. nOl do.. Ih. APP/lil" "nd" .nr oplI\lon 1110 Ihe Iill.. which I. allum.d 10 b. oood .nd marht.blo The propI"r JI
'Pp'llud II Ihough undat "'ponlibl. owne"hlp.
2. An)' .kelch in Ih. IIpoll ml)' .how 'PPlolirnll. dimln.ion. .nd "Includ.d lo.ul.l Ihe feade, in vi.u.hzlI\g Ih. prop.
erlr. Tho APPlli." hAI made no IUrve, 01 Ih. properlr.
3 Th. ApP,,"el i. nOI loquired 10 gi.... IO.tunony or IPp'" in CDUf! bo"uiI 01 h.ving m.do Iho 'PP"lilll wllh lole,onu
10lhe plop.n)' in qUIlllon, ur,I... .".ng.m.nl. h..... be.n pI.vlou.lr ",.d. Ihlt.'o,.
4. Anr d.lltlbullon ollh. Vllu.tion in Iho "port bal.....n land.nd Implo....m.nl. .ppllll onl)' un"" Ihe ....Mg plogllm
01 utilizatIon ThlIOP.III. v.lultion. lor land .nd building mu.1 nol b. Ulld in eonjunclion wilh .n)' Olh., 'PPIIIIII .nd ."
Inv.lid II .0 UUd
5. Th. App,.i", .uum.. Ihat Ih." ." no tuddtn or un,ppI"nt condition. 01 ih. propoll)'. .ub.oil. 0' ",utlUIII. whith
would find" II molt 0111" Vllu.b1._ Th, Apprti." ...um.. no '..ponllbU4t)' fo, .uch condilion.. 01 101 engln..,ino which
might b. raqui"d 10 dilCovtl .uch faclOll.
S. Inlolm.hon. .IlImllll,lnd opinion.fulni.had 10 th. Apptai.." and conlain.d In th. raport, w"e obl.in.d ham .ourea.
con.ld"'d ftll.ble .nd b.li.....d 10 b. I,u. .nd eontel. How.....,. no 'lIpon.lbililr lor accur.cy 01 luch il.m. Iutllilhld Ih.
APPIII.., can b. ..Ium.d b)' Ih. .4PPIIII".
7. Oi.t1o,uII ollh. conl.nll ollh. ,ppt.llll "pot1 iI go....,n.d br th. Brl..... .nd R.gullllon. at Iho prol,,,,onll 'PP"iul
o'g.niUliall. Wllh wlllch Ih. ApPIIII" " alllli.lId
e. N.ilh., .U. nor .n, p.n 01 Ihe conlenl 01 1M IIporl. or copr Ih'''ol (Including conclu.ion. II 10 Ih. plap"lr ....Iu..
Ih. ldOnlllr allh. Appf.nerr, plololllon.1 der.lgn.cionl, ,ol".ntl lo.nr p'of."lon.' 'ppr.I..1 olg.nlll"onl, 01 lho hIm wilh
which Ih. ApPI'n., II (onntel.dl. .h.11 be u..d for In)' P\'IPO'" by .nron, bUllhe di.nl .ptcili.d in Ih. IIPOIl. Ih. bOil OW"
iI,pprall.. I.. p'ld br ..m.. Ih. monglO" 0' II. 'UCCIUor. and .u~n., mortglg.ln.u"". con.ulllnl.. prof'''lon.' IPPlll,,1
OIOlnit.lion.. .n, ".1. 01 .'derlll)' .ppro....d linancial in.tilution, .nr cS.P.'lIn.nt. 'O.ncy, 01 Inllrum.nl.Illr Ollh. UlIllld Sill"
01 anr .lIlt or Ih. Onllicl 01 Columbt.. wllhoul lht pr.VIOU. w,lIlen conuntollhe ApPlai.al; nOl .h.1I11 be conv'r.d br an)'one
10 Ihe public IIlIoug" lId...Il,llIing. publtt lol.IIOn.. now" ""',01 othor modi.. wilhoutlho wlillen conlenlond opplo....1 01 lho
ApPIII..,
, On III 'PPII'ull. .ubltel 10 UIIII.cto,., COI'IlplaClon. "p.III, 01 Illtllllon.. Ihe 'PPII,"I '.pOIl '"d ....Iu. c:otlcll.JIlo".
110 contingenl upon complollon 01 Iht I"'p'o....m""l. in e wOlkm.nliko m.nnOl
Olle: . .,,!~...."'b'f 26 ,'117
~~""'l"t'\-
Apprli..re.).............................. _.
STAM SlOIlROND: RL-oOI572-1.
?~ (,1 J>~ -7/"
STEVEN u. BARRF.TT CA-000298-L
ff.....MIc
'..I)'J.",,"
"""",""Rul(n"I''''',,IOAII.1K. IllOOlm.om
.... .........1_ ,m)lo""
'-'"
1..'OOil ........
EXHIBIT C
LM
PPRAISAL REPORT
08]]
I IoIrarll .'unld in D. 81STLINY. hl",lrlll 0121 .'18 ~~""ll(I!_.. IO':'.n ___ .-
, hOPt'tr ':;'~~'-T~;tl-o~mt~- H-~~~ii-~ -R~dJ_ ~"-~~I~ Iivn~h_lll_ .~- --.--..
I __U~ ..-----_._.._--~----_._- ----.
, City Newville Coli"" ~~~I!rhnd_._ '''' --'~~----- _ _ JIfC40t HL'LI_______
,
I l~Drw\pllOl PIC Deed Book U'12. P... lli------.-------l...-r:----l
I '* hlU ..___--1!.L!.. 0eII...... -11/"__ ,...1111I ____ 1'" """llI\IalllW"~ I~ f. 1 \uw_ t_ 01........'1'\10
!
. ActIIl,..hllltlun' 61 11'1 lN1Wltf".III,..,,,,,,,, N/A OlIlII'uMlto1lC11l-1 N/A
, \lNtlft..... AllDRtWS , JOnNSOH AlMIIl. 10 S, Courthouae Avo.. Culhh.J PA
,
0 OU;~~Y.c.nt Land ~"MISt.n Skowronek ",WldIOllllaAwalWI F.uilllltll Hlrket Vdul! - ..--
,
,..- ~... le1...... ~ '-, ... .~ ,.. ...
",IIP ,- o.nn' I] MO'" 1l1l/llOtl1\'I. lI!IpIOJ.....II. ~1.bo~lf r-ll;1 r-- ,.
Clowca"'" U,..,Ot, - lal''''' 8::... COtI'Ill'\loIftCllo(....pIl1flllllll U I~I fe, '1
",",rl,~"1 - ~.... tOll'l'IMfltllDlllOPfIIIIII Ul~) ~W
, 0etNr0US...., - ~ .u.w 001t1llfHlI COMIIlltIlt'III S(IIOOi' I I '1 [-
, .....liIfl.. 0-"'" . H~ OO'ltt'Yo1. A...wUytl'wllllclllftIPGlUIJOII ~~ [: ~
I ".utllJlleUl' -L~lf" ~ "z..,...., ~U"" ~"tOIOt --2 '\C&r1nIttUI ~'CIU\lolW hdllllU
,
. .-!,......w 80 "v.,.. , Uuu&cylltUllIltltl
I C.....II"lUIll~U\t 0-..,.... U'''''''l ~'''''''''''I "llCI'In,COl'II~Ulllllty
0 1')'10'1 Vacant " Reddenthl "OUClIOIllrOfl'lD.ll.m.II....COIl.lllOll. ell') ~ 0
.
. -....- ~- 0'.... !:l "Vaal 'QIc.lII.f1f1',ottcOOll BffiRO
0 JIlltIl'.-,."a...... I 90.000 0' 130.000 "..,...V"'" 100.000 '''lUll AHIlrll\U 01 '/OPII1tII1 n[i1 .R
0 SI/l8I1'p1,Aot ~r'llllill-"I Pr~AeIJO '" AclOI.1 10 Marti'
,
Ie....", ....,., I..... ",.." ,,"'... ,..or.."...., ,",,", ."...... t" ...., P'''', """", ..., .....1 NoI ,hbo rhood I. ru nil n
~acter. All mator amenities within convenient drivinR distance, There is minim!!-public
I transoortation in the immedilte Irel, The neiRhborhood hiS construction build-un and future
r consistency is nro~ected. SHSA 3240,
one.'iQ..See leall descriPtion 9.1 !;l:lJlCll.Aan U totMflDl
ZOIiIQ C'"$IkMIOI None Knovn "-- 0... 0"'''-0'--
Hlet.nl....llI1Int liJ-'" 0-,-
.... -- OFf.SITE IMPRDV1MEH1S ,'" Hountain Terrain
'10< 8 None $1I..,awU: [!)MlIc O,1tmI ... ~nical for area
. ... kll.ce H.c.d.. ..... Irreaular
I .... 0 None U....l\lIICl: liJ...., O'Ilv... "'. Hountainll
, s". kMtJ None OS\O'.k"" OCWl~'ltl o,wttAdeauate
, o U.'UlrouM(IICl&Ttl. O~.aa n;lrI.IUJIIU II 1M PfOCIlIIt1*,'dhIKUOWlftUnd Sptdll Aa KIlII''''"' WNO Um
CoIlIm.lIlllIWlll'_OI.......IIIdu..IPJIPOIrI...""U..Um.llU..llClOIdlmIllIlOloU\ill.lw.rl.coMlllOlIIl:There are no ann. rent .dverlle
e..ementll encroachlller.ts or other .dverse conditionll. Flood tone C/l0.10.as/421584 0010B
Si~e h.c li_ited accellS.
TN UIIunl,lII. ....llIdtt. III'" ,.ctft! lI'n oI,'.rIlI' 11I011111II1&' 1M '/'llIlft'lllllO IldIItrl '^' toll COIUI,".f VIII' III VllIIIII'-l :s- 'III "tcll~ WItlIlf.1
. foII.I '.1".' 1I1l1C11111 uRal rlacllofl 10 11Io11 lilli'll 01 a1ln/IIcW Ylf\lDllll 1lI1M" 1M '~C'I &IIf com"mbM pf~l1IIl. << I II, III 111m" 1M COIIIP&IID1'
fIllPIt1J U IlIJIIrlOf 10 or 1IlOI.lnoIatlle tlWI lllI l\lbllcl'lOPtrty. I IIl1l1l' \,1 ''lVum..1 b 11\I" . flflldll, IN 1II000tlf ,ahII of IlltliICI; n I li,lIlflUIII 11I~ 1/1 till
CO!!I~II,* U Wlllo, 10 or ..n fltOlatlll tIWI ... II/tlIIICI ,f1llltrf)', I pIvt .) lIIjullrft.1ll tI ... """ k\cIlUIIIIIM IIl4IUtlf ,aJUit cl tilt '1/tIIC1.
. ITEM IUIJ(CT COU,.wJJUNO.1 CO..,AIIAIU NO. 2 COr.tPAAAlU NO ,
. ...... Tract '2. 39.1\'0177-040 U'03-0067-014A 31-13'0112'003
. 12 Blab Ht. Heins Hollow Road Vallev Ro.d Farm Ro.d
~ ;;;;;;;;-o~ 9 Hilu 20 Hilell 1 HU.
, ...- .N/A I. J3 000 I. 30 000 . 32 10
, Prb/Ac 11 842 I, 2 010 -10 2 127 I, 2 10C
. ........a In.nection Courthouse Recordll Courthoulle Recordll HLS/Courthouse Rcrdll
, 011I01511I_ DUCRI,nDN OnC~IPTIOIl 1 u:J~ DtSCIlI,nON 1 '111 DESCRIPTION I 'l~
. ,...AtIlrmn N/A 2/97 1 6/97 , 10/96 1 10
. ...- Aver...e Aver.ae 1 Averaae I Averue 1
.- 9, Sacl Av. 16.09aclAv" I -10 000 IhclAv- I -2 500 13ac/Av" 1 -I 10C
. Tooou"h WoodedHtnll WoodedHtnc , WoodedHtnll , WoodedHtnll 1
L Water None None None None
t 1 , 1
. Sewer None None 1 None I Nonl!! ,
I Aceeu Liaiud I'ublic Rd I -10 000 publlc Rd I -10 000 PubUc Rd , .10 00
$ '*'01'...... Accesl 1 I 1
-- , I 1
..y...... I"", I. - . 20 000 If ....lil...1 12 100 I.... .1_ I 1\ 00
-- .,';,;'\ 'D;!;G I
.-- I 13 .000 , 17.100 . 11.10
c-.ullll&dll Q.III With adtust_entl .11 three co. .r.blell .re .eee table for analvais.
.
, ea.tI"~Ill___ Prooeny has been aooraiud in "all is" condition. No i.oroveaentc vere
C considered in value r~ned. Annr.iler ..Ilu_ell all neceSlarv ner.itc for fu~ure buildin. on
0 lite are .v.ilable, Sub ieet has not been oerked and hu Uaited .cceu.
,
C
I fMI~ Harket analvJic ,UDDortl m" ecti.ate of ..rket value.
,
I
~ -~
, IlSTWAn nu: MAun VAlUl, AS DOlltO. Of sulJECI '1lOP(lIlY AS Of NOv"b.~ _/ "~17 500
I i-
o .,.,..rtt)
........,,~~,~ I\nIN ~1 O. ON~"IfI(1"lIIlI'"
_ '-- t. 'L ---.
- STAN ~O~RONr.x 1<1, 0." 12/01191 .- STEV~W,' BARRE~., SaPA. SRA 0..12/01197
- PA llClUl C.rllllcUlOl , RL-001572-L ,." PA Ucefl$l C.1IlkI'" , GA-000298-L
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'h'IL'/Ulll UOES NOT IIffl'l1 IlIMIlr.l'1 v..luc IIf Ih" fUlult lUi'lIhlMltilily u' thf suhJtcl. ~1'lIlljnK u, ,ulIlll..,
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Iln: ",iuktl ,,"lue: Of rUIUlt 1lI1llhlAhilily IIr IIlf "fbju!. Thf I"t&eller of . dlrl fluu, OU'!!) NUl 111I\t I
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1II11kclnbllil)' 01 lhf ubjtlt.
The IlIn..! ",lue ueced. JU',{. ul lullll "Otaff dUf Iu Ihr Idgh t.lfUlIII..! fUI \<Iunt I.n..! III Chis ufilhlm,hulIll.
Thil eUlldhiun iI (ulIlllllc't'd (UllIUlUlI alllllYllirnl 'UI 11,t' IIfiKMJU,ItUUt.lllld UORH NUl' IUett Ihf ml.hl
,.,Iur UI Culu,e U1nl~chlllilily ullhe auhjflt.
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"'Iuhlcled III be IYlli(iallllllll'lll11lllUIIIlIIIIIHJES Ne,l' ,I"("lllh(" lII11hl \<Ilue Of lulu,t 1lI1'~('III.jlilr lIJ
II". luhjnl.
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IIIIl.e limil., CUllIlllI,ablelltllllul1 individual rllling ^"llue'c (Ulllpl..lJlfl Ire Ihf Ul!S'I' AVAIl.AUtl':.
Tulaladjullmenll taeeet.l 2j'JL. 'filii ia .Jue Iu II.f 1;ld ur (umplflble ulfl Ihll we't 1II0le 1111111.. ill Ihr
lultje:cl'l mlrkellrea. AlIlllfff cUlII,l.rnhlu D'C Il,t UI~ST AVAILAUU';'
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'1 he heltliul 'YllcUI Will Ihut ,luwll ,ltlliuK IU!\III.'llillll
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In"f1ll1l1t1 ..wllllrniuK IlulIl _, 11111 "uitlllIlK" _' IlIduJrJ _I lIulllldudtd _, Itl"ultJinl III Itudr"
I'uiddincl.
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nC:.Cllc WI' liven 110 "allie,
The .ubjecl p,ol,e,l)' laluellet.l UII "IUiulf IOlt.I
\Yuut.lll1le:slltlun iUllltl:llulI illugl!!lcd,
I.:ul tftu.t.lc.J deed IIludc.: IJlllf~l~.. '" .rlfLL, CUlIlldfuUonl I 1,.0 .
1""lot'Jr,1 ClIlIIIIUl'llulI/ll'IIl'\llliull i~uu'e lul'l..." 0111I1 "IIcdfiuliullllub. cUlnlllclct.lln I WU'~III'U
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~lIcl illl'rillllllul u. allnl rlll~illK CUIII, This IUJI..S Nt,l aflccllhc II1l1ht nlu, u, lUlU" nll.hllllllll)'
1IIIUbjccI.
AU tumlllnlJle IIIe:s I,e \Clifitd duacd ulu.
'1 hClc .re nu Illeei.,1 tuut.liliulIsUI ulhc. fClllli.cllIcnh 111,11 ....IJIlId ,"nlml.hl nlur ur 'UIUff m".tllllilll,
ill (hil ^llluat..11leIIUII.
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'bd,. Appnlltr
DEFINITION OF MARKET VALUE: Tho mOl' probablg pllCU whitt).. plopur't Ihuuld tiling In a compcrhllvlI AlltI opon
mlrh, und.r all condilionl I.quilitl 10 . Ilir ul., Ih. but., and nUII,ol,h .cllng prudonllt. knowladga.b1t Ind I..umlng
lho pric. II nol IUecled by undu'lumuhn Impllcil In Ihll dellnltlon Ii 'he conlumm.lIon 01. ul. al 01 I Iplcllulli dllu .nd
Ihl paning 01 litle horn ..U.r 10 but" und" condilionl wh".bt: (1) buyol and ullel I" ItPI'"Ut motiv.lld. 121 bOlh p.rllOl
lie wall Inlormld or wllladvil'd. and IIch Icting in what hI coni Ida" hil own bill Inl,r'lli 131 a ralionabl. 11m. il allow.d
101 I'POIUII in Ih. op.n malkll; (4) paymant il mad. in term I 01 c'lh in US dolla,. or in larml 01 hn.ncl.larrangomonll
compar.ble thar.to; and (5) Iho plicl rapr.untl tha normal conlldllllllon lor the propllty lold un.llaclld by Ipoclal or Clut,'11
linlncing or ..III concl..lonl' granled by anyone Inocial.d with th. ..III
'AdluSlm.nll 10 thl comparlblol muSI bo mid, lor IplClal Dr "ealIVU Imlnclng Dr ..I.. conunions. No IId,ullmonll .r,
n""I"y lor Ihole COlli whICh arl normllly p.Id br 181111"" I lOlul1 OIUldlllon or law In a market arlli Ihlllll COlli arl
r..dily ld.ntllllbl. ling! the lall.r plYlth"l COllI In virlulllr an ..I" IlInllcllonl. Sp.cill Dr cr.aliv. financing ad,Ul!m.nll
can be made 10 Ih. complrabl. plop"ly by comparllonl to linanclng larml ollored by a thIrd pllly Inllilution,l lender thai
il nOI all..dy Involv.d in the proporlr or tllnl"lion. Any adju'lm.nl ,hould nol b. calculal.d on a machanieal dollll 101
dollar call 01 th. linanelng 01 contenion but UlI dolla' amount olanr IdjuUmlnl Ihould approllmal. thl mar"'I'1 flaction
to lhl Iinanclng or conteulonl balld on thl apprailer'l Judg.m.nt.
CERTIFICATION AND STATEMENT OF LIMITING CONDITIONS
CERTIFICA liON: Thl Appraillr tertif/" and agr"l thai:
I. Th. Apprlillr hll no prallnlot conl.mplalad Iuturllnt.ra" in th. propllty appralud. Ind n.lther th. .mploymlnt 10
m,ke Iha apprailal, nor thl complnUlion tor II. il conling.nt upon Ih. Ipprai..d valul Ollh. prop.rty.
2 Th. AppraiUI hll no parsonal int"..lln 01 bill wUh "spiel 10 tho sublect maU.r ollha Ipprallll IIpOIl or Ihe partici.
panls 10 th. III. Th. 'E'limate 01 Mllkal Value' In Ih. apPI.iul report il not ba..d In whol. or In pall upon Ih,"ce, color.
or national origin olth. prolp.cliv. ownors Dr occupanll ollh. p,op"lr apP'ailed, or upon Ihe ra", color or n'honlll oligln
01 Ihe pre..nl own"l or occupanll 01 Ih. p,opllli"ln Ihl v1cinilr 01 Ihe prop'flr appraised
3. Thl Appraiur h.. p.uonallr In,peelld the prop.ny. bolh Inlld. and out. and has mid. an 'lll.rior inlplClion 01 III
comparabl. III.. IiI lad In thl..porl. To th. b"t 01 the Apprel..,., knowl.dg. and bIU.,. aU '1It.m.nll and inlolm,tion In
thl. repotl arl bu. Ind COrllct, Ind tha Appralllr hll not knowingly withheld any Ilgnificanl Inlormatlon.
4. All contlng.nl and limiting condition I a" contaln.d hlr.ln (Impoud br thl lerm, 01 the lulgnmlnt 01 br Ihll undllo
Ilgn.d all.cllng thl analy.... oplnlonl, and conclu,lonl conlaln.d In the "pan).
5. Thll apprallll repan hIS b..n made In conformity with Ind I, lubjlCt 10 the requiram.nll olCh. Code 01 Plollulonal
Ethic, anf1 Standaldl of Prol,ulonal Conduct of thl applliul olglnllllions wilh which th. Apprals,r II allilillld
6, All conclulionl and oplnlonl concerning the "al ellall thai all ..t lorth in the app,.isal report wile pllpared br th.
ApPlli..r whou IlgnatuII appu" on thl apprallll raport. unl... Indical.d al 'Raviaw AppraisaI.- No changa 01 .nr il.m
In th. apprallll "port Ihan be madeby anrona olh.r thin Ih.Appral..r, ,nd the Appral..r Ihall hav, no ,..panllbilily lor
.nr luch unaulhorilld chang..
CONTINGENT AND LIMITING CONDITIONS: The certificalion ollhe Applall" app..rlng In the .ppralu' r'polt is Iub.
Jeclto the lollowing condifionl .nd 10luch olhar Ip.cilic and limiting conditionl" are lit 10lth br the Appraile'ln th, roporl
I. Th. Appr.lur auum.. no r.apanliblllty lor mall." oIl lagal nllUII aU.ellng Ih, properly Ipprallld or th. tilleth.r..
to, nor do.. th. Applalur r.nd.r any opinion ..10 the tllll. whidl Is auum.d to be good and ma,k.lable. The property II
appralud II Ihough under r..ponslbl' own.uhlp.
2. Any lkelch In thl IIpon mar ,how approxlmall dlm.nllonl and II included to aullt the rllde, In vi,ualizlng Ihe prop.
arty. Thl Appraill' hal made no IU'"1 of thl propenr.
3_ Thl Apprliur II nol r.quilld to give tlltlmonr 0' app..r in caurl becauII 01 having mid. thl apPlalnl with rola"nCl
10 the prOPlrty in qUlllion. un1"1 an.nglm.nt, have b..n prlvioully made th".lor,
4. Anr diltribution 01 the valuation In Iha "pon b.tw..n Ilnd and improvem.ntJ apPUII onlr und., the I.ilting program
01 utilization. Th'"P,"1e valuationl lor Ilnd and building mUll nol ba uud In conjunction wilh any other apprais.I and arB
invalid it 10 u..d.
5. Tha Applliur anum.. thll thlra "I no hldd.n or unappar.nt condillons of thl prop.rfr, lublOll, or Ilruclu"I, which
would IInd" It mar, or I... v.luabl.. Th. Appralllr luumu no ,upanalbitity for .uch condllion., or for Ingin..nng which
might b. r.qullld 10 cfjlC:OV" lUch lacloll.
6. Inlormatlon, "Iim.t... .nd oplnionllurnl,h.d to Ihl ApPlllllr, and conlain.d In tha "port, w.r. oblalnad ham 10urClI
con.ldered rlliabl. and bell.v.d to be true Ind corr.ct. How.....r. no ralponllbillfr 10' accuracy 01 luch illml lurnlshed Iha
Apprai..r can b. anumed br th. Appralllr.
7. Oildosurl ollh. c:onl.nll ollhl Ipprallal "port II gov.rn.d br Ih. Brla.1 and R.gulationlol thl prol.nional appraisal
organllllionl wilh which thl Appralsa, II alfiliated.
8. H.ith" .11, nor Iny pitt of tha conllnt 01 the rlporl, or COpy ther.ol linducfing conclulionl IS 10 the propellt valu.,
thl idenlilr of the Applaillr. prollulonal dlllgnationl. "f.rlnct to anr prof...ionll appralnl org.nizatlonl, or Ihe lirm with
which ,h. Appralll' II connecled), lhall be ulld lor an)' purpas.. br anron. bul the di.nt Iptclhed In thl r.port, th. borrower
".ppral'all.. paid br um..th. mDf1gagn 0' itl IUCClIIOII and auignl, mortgage inIUrl,.. con,ultantl. prol.uionlll appraisal
organllltlonl, lIfty Ilall 01 I.daralty 'WOYtld linanclallnllilutlon, anr deplrtmant. ag.ney, 0' Inlllum.ntallly olthl United Slalu
Of Inr ,111'0' the Diltrict of Columbia. without th. prlvioUI wriUen conllnl 01 tha App,aI,,,; nor Ihalllt be conve)'ld br anrone
to the public through advertlling, public IIlllIonl. naWI, ",''. or othe, media. wllhout the wrill.n conllnland approval of thl
Applaiaer.
O. On &11 apprai.all, subj'ct to ntillaclory complllion, "pal,., 0' all"alionl, the apprai..l llpan and value conclullonl
Ira contingent upon complllion ollho impro....m.nl' In a won.manlike mann.r.
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THIS REPORT CONTAINS IN'ORMATlON SUBJECT 1\.1 THE PRIVACY ACT Of '114 AS AMENDEO
....................................................... .....................-.......----.................................................... .......... ............................."........
LEAVE AND EARNINGS STATEMENT
SOC'AL IICUI"" "0. , UA ........COOilI'." I"" 015T LOCAltY Y QUDI In, '111I AHNUM ..... '" .... ..
DrAS COLUM8US M I ?no_" _ftOft. I . IM.n.ft. b , I no M I ~...ft I.. I....._n
PD 80X 182317 ~X/EEC8 AHNUI1"f OT "All ... WOI lUG 0""1 , U" 010 ''''''''''' I"" l' 1CIlA' &4"" on W",TI.&.lI"
COLUM8US OH 43218-2317 KE 21.88 OM 06-12-84 ~ , , as 18.83 1 1-08-84
ANNUAL SICK 1C'l HOURS AMOUNTS CURRENT 'fU" TO DATE CURRENT YUft TO DATI MI'CIL\.AHlOUi
- 240:00 2284:00 ~ 80:00 1242.40 .... 180.88 4055.58 "'1
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THIS REPORT CONTAINS INFORMATION SUBJECT TO THE PRIVACY ACT OF
.....,...........................".................... ."....",."..............................................".........................-.....
.................................................]
"14 AS AMENDED
...................,...............
LEAVE AND EARNINGS STATEMENT
DFAS COLUM8US M
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CGLUM8US OH 43218-2317 KE
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THIS R(PORT CQNT,tINS INFORMATION SUBJECT TO nit PRIVACY ACT ,..... ItU AS AMENDED I
"".......................,...... .........................................................................".................. ...............".....................................
LEAVE AND EARNINGS STATEMENT
SOCIAL neUA'" ~O. , LS'" u...Clco....., . t5~ 015' lOCAlll,. GIlAOf Stl, 'I~ ,,""""".. .... ,..,......-
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COLUM8US OH 43218.2317 KE 23.28 06-08-97 , . GS 16.81 1 1-06-88
, ANNUAL SICK CC HOURS AMOUNTS CURRENT nA" TO DATE CURRENT yEAR TO DATE ,.USCIU.ANIOUS
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23.84 .~ 06-08-97
SICK
2564:00
4:00
100:00
C[
YEAft TO DATE
4432.62
HOURS
80:00
AMOUNTS
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CURRENT
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REMARKS
fw'PY HOLIDAYS I
FRANKLIN D 8ISTLINE
247 aLENDALE STREET
cARLI5LE PA 17013
-......
M__
OTHER EARNINGS
CASH AWARDS
I IIllC 'AYOUT
C COlA
E RETENTION AllOWANCE
, fOft(IGfII 'AY
L LUW SUlI LEAVE
J fLU, OV(RTIW( .....OUfllT
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S SEVE"""'ct 'AY
T stAf,.., OffERENTIAt
U SUHJWISOftY OlffEREIlTlAl
y AETftOACTIVf ,AY
WAD.... lJINCOJItROllAIL[ OVERTIME
x 'AY AUGW(IlT
Z COIIIHNSATORy fLUE 'AfOUl
B 'R.UlOfATHEft BONUS ISlI')
C SUGGESTION AWAJU)
f 'ERfORWMCf AWAIm
, G"''''SHA'''''G AWAIm
H I\!:CRunWUf IONUS
I IHVtNhO" AWAIm
l S'EC....L ACT/SERVICE AWARD
M . SES 'ERfOAWACE AWARD .
P 'MAS 'ERfOftMAflCE AWARD
R SfS fWtl AWJ.N)
S SE'ARATlOft INCE"TIV( 'AY
x AElOCATIOfl 10HUS
Y fORO'" L.u.CUAGE AWAR!)
1 AWARD cur....C.: 'AYOUT
...... ....
,
,
LOCALITY GRADE Sf(' ~U ANHU'" ..... ,.,........
.. I no h. 'R..a 7 "-?'_A'
JSP DID 'n".. SHI" --.. ....nft .n ~U... ~ DG
, GS 17.31 1 1-04-87
,
CURRENT 'fAR TO OAT(
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A C;UJ'ltSHlIENT (ARREARAC(J
I CO....EftCIAL OUT
C OTHER AGENCY COLLECTION
o DUAl COW'(HSATlO/ll
E VOlUlfTARY CHlD SUP'ORT
G CAAfilISHWfNT
H FE"" COlLECTIO"
l (HItO sur,oln ftJHLINITEOI
I. fEOEUl TAX LEVY
w. . NUL Tftf OEOUCTIOItS
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, GOVElUIWENT 'RD'ERTY
Q QUARTERS DEoucnON
S STAlE TAX lEVY
T TRAVEL cOnECTIO"
U UHI.IWlTED MI$CELlAkf.OUS {CHECICI
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Y WlIU"I., SEftVICE OE'OSlT
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,.....
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NAME: rlU\NKLIN D. BISTLINE
DATE: 11-13-1997
AVERAGE SALARY rOR THE PERIOD
09/15/1992 TO 09/14/1995
....,.................................................,.
* HIGH-3 AVERAGE SALARY AS OF 09/14/1995 IS $ 33,467 *
....,....,....,...."",....."......,.................,
SALARY SALARY ANNUAL
START DATE END DATE SALARY FACTOR TOTAL SALARY
--------r----- ------------ ---------- -------- --..----..----
09/15/1992 01/09/1993 31,263.00 0.319444 $ 9,987
01/10/1993 01/08/1994 32,419.00 0.997222 32,329
01/09/1994 06/11/1994 33,421. 00 0.425000 14,204
06/12/1994 01/07/1995 34,375.00 0.572222 19,670
01/08/1995 09/14/1995 35,287.00 0.686111 24,211
-------
$ 100,401
=======
December 15, 1997
Franklin D. Bistline. File 1/12-10-97-104-3276Bl
Page 5
ESTIMATE OF HYPOTHETICAL MONTHLY SOCIAL SECURITY BENEFIT
Step 1/1: Calculate theTotallndexed Earnings for determining the Hypothetical
Social Security Benefits.
MAXIMUM EARNINGS
COVEREO BY
YfAB SOCIAL SECURITY
1956 $4,200.00
1957 $4,200.00
1958 $4,200.00
1959 $4,800.00
1960 $4,800.00
1961 $4,800.00
1962 $4,800.00
1963 $4,800.00
1964 $4,800.00
1985 $4,800,00
1966 $6,600.00
1967 $6,600.00
1968 $7,800.00
1969 $7,800.00
1970 $7,800.00
1971 $7,800.00
1972 $9,000.00
1973 $10,800,00
1974 $13,200.00
1975 $14.100.00
1976 $15,300.00
1977 $18,500.00
1978 $17,700.00
1979 $22,900.00
1980 $25,900.00
1981 $29,700.00
1982 $32,400.00
1983 $35.700.00
1984 $37,800.00
1985 $39,500.00
1986 $42,000.00
1987 $43,800.00
1988 $45,000.00
1989 $48,000.00
1990 $51,300.00
1991 $53,400.00
1992 $55,500.00
1993 $57,800.00
1994 $60,800.00
1995 $81,200.00
1998 $62,700.00
1997 $85,400.00
T otallndexed Earnings
ESTIMATED
EARNINGS
HISTORY
$0.00
$0.00
$0.00
$0.00
$0.00
$3,002.00
$3,792.00
$3,792.00
$3,880.00
$4,275.00
$4,429.36
$5,290.72
$6,359.10
$6,955.90
$8,041.60
$3,748.80
$9,768.64
$10.488.80
$11,639.36
$12,034.40
$12,625.60
$13.620.88
$14,545.60
$15,828.80
$14,618.00
$15,947.00
$25,483.62
$24,887.72
$26,478.12
$26,716.34
$24,711.28
$24.578.40
$24,712.80
$26,509.60
$27,425.60
$29.705.54
$31,816.80
$32.983.40
$33,952.60
$35,137.60
$27,817.27
$0.00
1995
FACTOR
6.5487861
6.3521276
6.2966601
5.9994476
5.7728918
5.6603936
5.3904716
5.2614428
5.0548629
4.9654562
4.6842818
4.4371221
4.1517707
3.9249427
3.7393748
3.5604718
3.2426855
3.0517390
2.8805082
2.6802091
2.5072043
2.3654391
2.1914176
2.0151357
1.8486230
1.6795543
1.5919158
1.5179674
1.4336889
1.3751022
1.3354642
1.2554016
1.1964737
1.1509049
1.1000900
1.0505673
1.0086002
1.?0ooooo
1.?0ooooo
1.?0ooooo
1.?0ooooo
1.?0ooooo
ESTIMATED
INDEXED
EARNINGS
$0.00
$0.00
$0.00
$0.00
$0.00
$16,992.50
$20,440.67
$19,951.39
$19,612.87
$21,227.33
$20,748.37
$23,475.57
$26,401.53
$27,301.51
$29,167.12
$13,347.50
$29,184.17
$32,009.08
$33,527.27
$32,254.71
$31,654.96
$32,219.36
$31,875.48
$31,897.18
$27,023.17
$26,783.85
$40,567.78
$37,778.75
$37,961.39
$36,737.70
$33,001.03
$30,855.76
$29,568.22
$30,826.12
$30,170.63
$31,504.72
$32,090.43
$32,983.40
$33,952.60
$35,137.60
$27,817.27
$0.00
$1,047,847.98
BISTLINE v BISTLINE
Calculation of value of Marital Proerty
Farmers Trust Co stock inherited by Franklin D. Bistline
4/3/85
401
546
(as per report from Financial Trust Services Company]
Date or receipt:
No. of shares received:
Price per share at lime of receipt:
.
(as per report from Smith Barney}
x 401 shrs= $18,446
Dale of seperallon:
No. of sh8res al seperation:
Price per share al seperallon:
9/14/95
2,645 [a5 per report from Financial Trust Services Company]
$28.50 [as per report from Sentlnal}
x2,645 shrs= $75,383
Marilal Property is Ihe appreciation or difference:
[see 23 Pa. C.S.A. Sec. 3501 (a) &(a)(3)J
$56,937
11/13197
717-240-451B H4l1'ERS-f11I1,
:'81 [{l! 10) J(1 '97 .1:~7
FAX TRANSMISSION
To:
Taylor Andrews
243-0061
Full:
From: Lois Van Orden
FINANCIAL TRUST StIlVICi:S COMPA""Y
Otlc. Wc.,' Hlo" S",ICCl. r,o. Go)C zzo
C4AU,"lE.. "A 170 I J
71 "24D-4Saz
rlJC: 7 I 7.ZAO.4S I e
Date:
November 10, 1997
I, including this col'er sheel
Pa\:es:
Subj'.l: Franklin 0 Bistline - Stock
COMMENTS:
Our records show the follov.ing sh8res of stock registered in the name.
Franklin D. Bistline
247 Glendale Street
Carlisle, PAl 7013
Cr:rtificate No Issue Dnto No ShAres Cert Source
100988 04/03/85 401 Original issue
101842 06/28/85 401 Stock Split
106710 101l7/S& 401 Stock Split
113175 06101/92 601 Stock Split
117253 08/30/93 180 Stock Split
121226 08/29/94 661 Stock Split
127380 06/17/96 264 Stock Splil
TOTAL 2,909
Ple8se comaet me at 240.4~62 if you h8ve 8ny olher questions
TIllS FACSIMILE T1L'J<SAllb>l"~ I~ Ilm:NDEO FOR TIlIADDWSEfi NAIoS~D AIIOVS IT CO/'o'T1IINS Illl'OlWAnON THAT IS
~V1UOEO. C(INnllDm.,,- uk rlniERWISli l'Ram:TED FRUlI USE AND OISClOSll1l!. Ir YCXI AAl HOT mE ~:n."Il1!ll
RECIMElIT. VllC.1 MS HE,",UI' '~ITIF1ED mAT _ REVIEW. DlSClosuu. corvll<<l. DR DISIElIIIIATIUII OF TIltS
1'lAllSMlSSIIlN, OR TIlE TAt:JNlI UF AW M"l1UN IN REUAIICf.UN rts CONTENTS.UR UT11ER 1ISIIUTRlCl1.Y rRlIHIIllTtl).
tl'VOlIllAVF. RECElVEllTl111 TRANSUISSWlH IN ERRllI. 'LEASF.l<ClTIrY l1l8YTI'U'HllNE IMMEOIATELY SOTrlAT WECJoN
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~ ' Menon Bank
PERSONAL BANKING STATEMENT
DIRECT I"QUIRIES TO.
MELl ON DANK "A
COMl-lONl~EAL TH REGION
CARLISLE DEPOSIT
1 " IiAtIOVER S T
CARLISLE PA 17013-3014
717-249-2414
1",111",111"....11"11,..11,.1,1,,,,111,.,11,1,.1.1",1,,11
FRA"KLIII 0 DISTlItlE
247 GLE"DALE ST
CARLISLE PA 17013-3517
01273
041&
182-112-0605
PAGE 1 OF 2
STATEME"T
FROM 09/19/95 THRU 10/17195
GET A SPECIAL LO\" INTRODUCTORY RATE ON A 11ELLON HOME EQUITY PER50"AL
CREDIT LINE. APPLY 7 DAVS A I'/EEK BY CALLING 1 800 MELLON - 2.
RELATIONSHIP SUMMARY
lOAN ACCOUNTS
OUTSTANOING
DEPOSIT ACCOUNTS
CHECKING HITH INTEREST
TOTAL
BALANCE
15.449.47
15,449.47
CHECKING WITH INTEREST ACCOUNT 182-112-0605
IACCOUNT SUMMARY.;. ".;,
,,'
OPENING 8AlANCE AS OF 09/19/95
TOTAL DEPOSITS AND OTHER ADDITIOo'lS IIlCLUOING INTEREST CREDITED THIS PERIOO
TOTAL CHECKS AND OTHER HITHORAHAlS IHCLUDING FEES AND CHARGfS THIS PERIOD
CloSIllG 8ALI.NCE AS OF 10/17195
15.985.95
+1.383.97
-1.9Z0.45
15.449.47
AVERAGE ACCOUNT 8ALANCE 15.908.26
AVERAGE COLLECTED BALANCE FOR ANNUAL PERCENTAGE YIELO EARHEO 15, ,OB. 23
YOUR ANNUAL PERCENTAGE YIELD EARHEO FeR THIS STATEHENT PERIOD IS 1.51%
IACCOUllT ACTIVITY
DEPOSITS CHECKS
DATE AND OTHER AND OTHER DAILY
POSTED DESCRIPTION AOOITIOllS HITHORAHAlS BAlAIlCE
09/19/95 OPENING BALANCE 15.985.95
09/2t195 DEPOSIT 1.115.00
CHECK . 568 120.00 16,9BO.95
09/29/95 CHECK' 570 856.10 16.124.85
lo/0tl95 CHECK . 57Z 252.90
CHECK . 574 500. DO 15,371. 95
10/03/95 CHECK . 569 55.89 15.316.06
10/05195 DEPOSIT 100.00 15,416.06
10/10/95 CHECK . 571 16.90
CHECK . 575 95.81 15.303.35
EXHIBIT K
9
Mellon Bank
PERSONAL BANKING STATEMENT
FRANKLIN D BISTLINE
01273
182-112-0605
PAGE 2 OF 2
CHECKING WITH INTEREST ACCOUNT 182-112-0605 (continued)
IACCOUIIT ACTIVITY
-
DATE
POSTED DESCRIPTION
10/12195 CIIECK I 566
10/13/95 DEPOSIT
CIIECt: c 573
10/17/95 INTEREST CREDIT
OERVICE CIIARGE ,
10/17/95 CLOSItIG DAlANCE
.---...---..--------_-.-1
DEPOSITS
ANO OilIER
AOO"IO:lS
CIIECKS
AND OTIIER
HITHDRA>lUS
5,95
DAILY
BAlAlICE
15.Z97.40
150.00
16,90
15,430.50
16.97
. . . .
. . .
.0011
N \'0:;;\ :;c:-rrm. v :[l\.',oXCE CHM:G[ ,:m:j~~ Ta ~1lC: niGHT: H:'~ i.;;:i:i~ a,,::\'EO
THIS MONTH BECAUSE YOU /lET ~HE MIHItAA1 8ALAHCE REQUIREllENT III YOUR
CHECKItIG ACCOUNT.
ICHECK SUMMARY ". .'
C I
566
5681
6
AHOWT R F R He 0 C ECKI
5.95 0000000ZOZ8Z585 570
lZ0.00 0000000ZS186B39 571
.8 0000000 4 3 6 Z
tlOUHT R R tIC 10 CH cr.e
856.10 000000066644667 573
16.90 000000057171565 574
Z5Z. 0 00000006051 000 7
PLEASE USE THE ACCOLnfr RECOHCILEMEtlT Forol LOCATED ON THE OACK OF THIS
STATEMENT TO 8ALANCE YOUR ACCOUNT.
IF YOU HAVE QUESTIONS ABOUT THE INFORMATION COIITAIIlED IN THIS STATE-
MENT, PLEASE CALL CUSTOMER SERVICE AT OUR TELEPHONE IlANKIIlG CENTER.
THE NUMBER TO CALL IS 1-800-222-9034.
MORTGAGE STATEMENT
j\J~iicll1sBltirilk'
STATEMENT DATE: 02/26/97
My "Ilftl, .11., I"", d.l. wlU
'PPIII OfIlfIf ....t bn",V 11.1."""1,
ACCOUNT NUHOER: 1022071500
PROPERTY ADDRESS:
247 GLENDALE STREET
CARLISLE PA 17012
NalionsBanc Morlgage Corporal Ion
Customer Service
1-BOO-285-6000
H.il p'ymenti to: PO BOX 11191
OAlTIHOAI HO 21292.0501
Account Information
Item Oelcrlpllon
."1111'"''''
0.I.OC05
Principal a.al.nce
E!.crow B.al.nce
Unpaid Late ChJrges
P,aymenl factors
Int R.le - Fillt MI9
Principal & Interest
Escrow P~ant
OpUo",1 Producls
Other
Total P.ayment
VaJr-le-Oale
Interest
TJxes
OOIUI/t.&D.
FRANKLIN 0 BISTLINE
8AR8ARA A BISTLINE
247 GLENDALE STREET
CARLISLE PA 17013-3517
1...111..,111"",.11"11",11.,1,1",.111,.,1,1,,11,,,111.111
001651
I YOUf Nlm., Add,.... 04' T.I.phon. Numb., ..... chlno.d.
I.... cont." our Cuslom., Servlc. D,plltmt"...
mportant Messages
. N"t.. p._H n"".. (u "'Ii
,~":.." ~""_>'-','~,:!'i'<<>t~rt"'..?<.""t:'/.....-.-::,.,..-..", ' , ',' , """'';':>''/';';'>'''~'~''''Ii<:'':''h';'''';'' -.. A ,,~' ,t ' ... ~V:
:,\.;fXP.ECT;~JLt.DE.l'AY~;'JN IIIf{TE,R~Hti~~;1!'~ln '~'~~~r payment! '!,J"ai~/;~,11D\1 a Ie"
,x~)7t~er,. ~ade.lays." ";'Y"'f"V' "/'H,., ,'"L4!?*b'.",
."':;'
:ransoetion Summary
~,H!h).i!~?&~t9i~;~l:':; Aiylourn
'nJ!t~~l.~.::j:i:6l;m; f,Ir#;,lp.l
4 4 .
J.mount
\73,794.12
$1,419.57
7.500%
$707.95
$156.66
$864.61
$1.392.80
:$'/.
,<;:J
Optionat Ptod~~ti~ ~ti ".ni:fi~_ui.
, u~...,
/i /, r1 ? l'k
LAi.. .
'I~ ?:;-r;1
1:/-/)
DEALER/REP COPY
::.
.~
1'lONEEIl
PIONEER FUND
IPA STATEMENT
OAT[: 12/29/95
OEAlER.: 3283-8091
"RANCK CARLISLE
IISllIH( 'UH~D
PGI IRA CUST FOR
FRANKLIN D BISTLINE
2~ 7 GLENDALE ST..
~.~;L1SLE. PA 17013-3517
USLIFE EQUITY SALES CORP
8R 404 CARLISLE
169 WEST HIGH ST
. STE .1
CARLISLE, PA 17013
ACCOUNT NUM8ER: 001-0905028838
.'IECORO OF YOUR TRANSACTIONS
DATE TRANSACTION
8ALANcE FORWARD
n/29/95 DIVIDENO REINVESTED SO. 11
~6/18/95 REDEMPTION FOR
ANNUAL TRUSTEE FEE
~6/30/95 DIVIDEND REINVESTED SO.ll
O~~~9/95 D~X!~~~E ~EINVE~!~~ SO.11
I
REP: 006650 8ISTLINE 8 I
0003 208500
FOR ASSISTANCE CAll 1-800-622-01761
PRICE HAR TOTAL SHARES OVINEci
284.790
288.182
285.769
204309205
DOLLAR AMOUNT
31. 33
10,00
22.50
24.24
1,392
0.413-
31. 43
31. 58
24.28
25.81
1.296
1. 233
287.085
288.298
;;IS. CD\ y.. 2-'n' .1.C1S- =- 7.38.3. .3;
,~., 040
Label
(Soo
II1suuchons
",,_111
UI. 11>0 IRS
I.bol.
on"'M'IH.
pleaslI print
01 type.
Plllldonllll
Ellcllon Clmpllgn ..
ISee a .".1 ,
1
2
3
4
l
.
I
.
l
H
.
.
I
Filing Status
(Sou paga 11.,
CheCk only
ontJ bO..
Exemptions
(Se. page '2.,
II mole than Iix
aopondonll,
-1l'I1lf13.
7
a.
b
8
10
11
12
13
14
15a
lGl1
11
18
18
201
21
22
23lI
b
24
25
ze
27
28
28
30
Adjusted 31
Gross Income
Incoma
Al1ach
Copy B of y....
Fonns W-2.
W'2G. .nd
101l9-R her..
II you dod nol
gOI . W.2, .ee
pago 14.
EncloSO,buldO
not .,lath. your
payment and
paynl4tnl
voucher. Soo
_33.
Adjustments
to Income
o.pat1m.nt of It\e 1.......t"f'-1.....
U.S. Individual Incom
. "_en.- s.,...,oCe
,all Roturn
mi]@95
..I<l.........~.Of 'I.p."'~~'
.'''UMcw..,
I... Ihe .,.., Join l-Ouc; 3t. ,~~. Of 0"'" lu ,,";11 ~"\I'lono
yOU' I..., Nmt W'ld Il"lll~ La,1 NnM
.,w~.~
. HJ OMU No '~4'::1.0074
Yow IOCW Ma.Wttr numbN
..;I 0 ., : 3p : "J;2D~-
1pouM'._-.,-
I' J 13'1' ;I,),:;"';
For Privacy Acl and
Paperworll ReduC1Jon
Acl Nolle., ... page 7,
Y.. No Nolo: CIlocA.no .Ye,"
... no/ CIIInQe ""'"
1&1 01 ,~. yOu(
elvnd.
II. fOl"lI
. .
"
-... . ,
-J-
Ham..
WA 204-30-9205 161-34"2254 52B
FRRNKLIN D ~ BRRBRRR R BISTLIN(
247 GLENDRLE 5T
CRRLISLE PA 17013-3517
I.'
Cd.,. kJ
5P I
R
S
OoyouwlntS310gol0lhlllundl. . . . . . . . .
III 011\1 'alum, c::Jon out. rtO want $3 10 0 10 1I'l1$ fund' .
SIIlQ'1
Mam.d f.11IlQ JO<Ilt r.lum (.ven If only ono /\ad income)
MM.1lId 1"'0 sopaI'" r....... En,,,, lpou.... 5CCloI 5OCUf1Iy no. 101M lOll ".. N/1lt htt.. ~
H..d 01 r-oou..hold lw.th qUal.ty.ng person). (See page 12.)" the qualolyrng pl<JOl1 IS I child bu1 not yout doponaonl,
anltu Un child', rw~ hera. Ii'
5 Quah In wtdow(ell With elf: ndenl child ( eMf S use dted'" 19 See e 12.
6i Q"Voufaell.1l your p3lant (Of somtlone I.IIUtl c.an clo\lm you as a depenljont on bs or he( t.u. }
r.ll.n. do not chocl\ bo, W Bul tHI .... 10 chocl\ lho bo>. on Iont J3b "" pago 2 ,
b Spouse.........................
c Oapanaonta: III O'p'."',n... >0<"' 11100"'....."., 141 No II......
III f." NlI'II LutNll'll J.e(";ltynUnlOCl lI~tn f~1O Md:r
d U IO\ll clloId Clldnl Iiie wiIl1l\lU llId 10 dlimocllll\lUl clopeOOo(C unclIr I Pft'19I51Ql1OlllllC. ellocI: hon ~ 0
I Total numbo< of ...rn tionl claimed . . , . . , . . . . .
.....lkUl
'Meld II .. ")
..." ~
N.. "\'101
UII.... .. k
.:
. 11M.. 'II -'-
. ...., lot ..
,.. lot It
'-11
_I'"
_'4)
0._.. k
----
AU_
.-..
UN'..... ..
~- 1.
~
Wig... Ulanel, tJpl, lie. AI1Kh FOIm(.) W.2 , , . , . . . .
Tuablelntlt.at Income 1- page 15). Anach ScheduIo a" OWl S400 .
T...._IIn""...I_ page 15). DON'T Include on Iont.. 8b
0ivId0nd lncame. AI1Kh ScIl8duIa B H ..It $400 , , . . . . .
7_ rlfunda, cradrta. Q( alfMta 01 ltatl end Iocel income tuea (_ page 15) .
Alimanyr8C8ived . . . " . , . . . . . . . . .
IlusInas inCOmlI 01 (l01I). AI1Kh Schedule C Q( C.EZ . , . .
CIpi1Il galn Q( (lasJl. " nquncl, 1l1ac:ll ScheOuIt 0 (see pagt 16)
Olhar IlU1l Q( (Iouoa). ....1Id1 Focm 41&7. . . , . . . . , . . . , ,
TOIIIIRA dlatribu1iona. \..!!!J U b T..- .......1'" ptQt 161
TocaIptIl5ionIlIlCl_ l.!!!..J U bT..-.......(JOtptQtll1l
RontaI rHI -. royeIIioa, pW\arJhipJ, S COIpOIa\lOna, INlta. lIIC. _ Scl1IdlAa E
Farm Incclme 01 (loul. AItacf1Ilcheduit F . . , , . , . . . . .
~COO'4*..tion(J..pagel1) , . , . . , . , . . . , .
SaclII MCU1Iy '*- I. I I I b T_......... ptQt I.
Olhar _I.lal type and ___ page 18 ....................................
MclIN emounIlln IN I. _lor linea 1 21. ThIJ II __ .
Y.... IRA __ \Ill page 181 . , . . 23a
5p00.M'.1RA cllduCllon \Ill page 18). . . 23b
MclvIng upeMlI. AItacf1 Fann 3803 or 3l103-f 24
Oneollall 01 aaII...,......,.... lax. . . . . 25
Sea~....... ~ -.ctoon (_ P8Ilf 21) 28
Keogh . ...~ 6EP pIIna. " SEP, chack . 16I 27
Penalty an NIly __ III eavInga. . , . " 28
Ntrrlnr I*l ,*,,-,,1 SSM . 28
l\dd IInu 23lI 28. n.e... 10101 ed........... . . . . . . . .
s:......a IonI :JO ._ 22. T1liJ b yaur aIjutn """ ....... " 1os1 ....125.613 JOlII I cMlllllll
MIl less IIIaft U.23D . I dliId dodn'l "" WllI1 . ... 'Ullled _ CttOr III 21 ~
Cel .... 113:/ll8
8
10
11
12
13
14
15b
15b
11
8
111
"
_ 1040 1'8861
FOl'm 1040 "ei~l
T<lK
Compu-
l<llion
(Se. P'O'
231
II you wanl
Ihu IRS lu
hgurll your
1....5e6
p.ge 3~
Credils
(See peO'
24.1
Other
Taxes
(See peo.
25.)
Paymenls
AlI..ch
Ff.H'lI1liW'2,
W.2G. and
109\1.R on
lhe fronl.
Ftefund or
Amount
You Owe
4' C'O<l,'IOl ct.kl'l\<l deponaeol tal. "pon.... "n.th FOIm 2441
42 Cred,l 101 Ih. .,01<Ir OIlhe dlWlllld. "lIacR ScIIIdule R . .
43 FOIe.on I.. Cted.L MICh Form 1116 . . . . . . ,
44 0_ Ct.dllo (_ pagt 25). CheciI K from , 0 Form 3800
b 0 Form B31l6 0 0 Form 8801 d 0 Form (1pICIfyl_ 44
45 -.....41\1Voug1144 . . . . . . . . . . .
48 SulllrlCl ... 45 from lint 40. K lint 45 Is """. than IlnI 40 onlll.(). .
47 SeU-empIoymonI .... MICh ScIlIduIo SE. . . . . . . . .
48 MlmIlNe minimum .... MICh Form 6251 . . . . . . . . . . . .
40 Recajl1l.r......a-Uom ,OForm4255 bOForm8611 COFOIl11llB:!8
50 SocioI JeCI.It1y and MedCatI... on tip Incamo not ropot1ed to~. MICh Form 4137
61 T.. on quallflld 18tirlmlnl piano, includlllQ 1AAa. II requited, IIIach Form 5328 .
52 AdvatlCtl .amed Incomo Ctd peymenll from Form W.2
53 Household ampIoymont ...... MICh Schedulo H. . . .
54 _ _ 46 ihr 53. ThIe II lo1al tu. . . . .
55 fco.,.1 income III Wllh/Ield. U Illy ill,om Forll1(llum, CIIICt ~ 0
86 19951$l1N1ICllLs ~ nl_ eppIiId from 188411l1.rn .
67 EMnId klcomo ClIdII. MICII SclleduIt ElC W you haw . quUIyr1g
cNkl. Nonl&utllt _ incomo: _ ~ I I I
and typo. ...................................................
86 AInolln1 paid with Form 4868 ("Ionolon I8qUII~. , . .
58 Excou IOCiII MCurily and RAT" ... withhold (_ page 32)
50 OU1erplymonlLa-Uom .OForrn2438 bOFOIm4138
'1 _ Ionoe 55 50. Thoeo "' total ta . . . . . . ~
62 U Ine 61 illllOrIlhan Irle 54, IloClCI1r;t Irle 54 110m Ii'le 61, ThI illl1I_ IOU OYEIIPAlO,
B3 Nnol.IlI olllno 62 you ..ant RffUNDED TO YOU. . . , . . . . . . .
64 AmoII1l or... 52 lOll _ AI'Pl.IIl TOTOUR I. UT1IIATED TAl ~ 64
86 K 11II64 10 mort lI10n Iino 81.llblroct 1111811rom Ino 64. ThIa Ie IhI AMOUNT YOU OWE.
For do1llila on '- to IllY JWld UII FomI tD40-V. P8Y"*It VOUClW, _ page 33 . . ~
86 EJlmaled lax _ 33 . 1.loo Indudo on 11II 85 86
l.Jnder ~oI per,..y,ldIdn .....hheturninld..NUnMd all ._.,...., ~ n ....Im.... m:fto"bMoIlI'W'~ Ind
......Ihoy.....,_rod_llocIor-.oI_..... _'"""""._'"'''_''__''q~
~ y~-' 0. Y7;:--
.. Spouoo'I--
, $,
32 Amounl ftom w 31 (..jUII.... grou lOCOtnI) . , . . . , , . , . . .
330 Chock of: 0 You ..... ~ 01....... 0 UMd; 0 Bpou.. w.. ~ 01 oIdOf. 0 IllUld.
Md IIlI numl>If 01 00..1 chocked obove and onlll U>o lotaI hot.. . . . ~ 330
b II your l*onl(OI JOmoono elM) con tlllm )'l<l II . dopoOOonl, CIllO. hot. , ~ 33b 0
c II you .,. momod IIIong _...iy and yout 0_ Kom".. doduc1lonJ or
you III . duel....IUJ oIron, _ pogo 23 and check hot.. . , , , , . ~ 330 0
l"omlJed cIodUC\lona from Scho<lulo .... IIno 26, OR )
34 Enler 6l11ndord cIoductlon JMwn boIow 101 your. 1&I.ng 010101. But 1I)'l<l chocked
IIlI ony bel on Ilno 330 or b, go 10 pago 23 10 llOCl your llIndotd doclucloon.
Lo'8'" II you Chocked boa 330, YOUl ..ondllrd cIodUCloon II lIfO.
01 . &no'-'3,1lOO . MlITiId fliilg joinUy or Oualofying widow(0r}-$8,~
your: · Hood 01 houIlllold-45.750 . MIITiId r~1IlQ _.loIy-$3,275
30 Sublllel bne 34 from lone 32 , , , , , . , , , . . , , . . . . . .
JO II bn. 32 II $86.026 01 lou, mulllply $2,500 by fhe 10101 ....- oIl1lmpllon. tlolmod on
kne 6<1. II Uno 32 " ""If $86,D2~, '" tho _I on pogo 23 100U>o omounl to .nllf .
37 T.ubl. Income. SulllrlCllone 361,om I,ne 35. 111101 36 II """" then Iono 35, onlor.(). ,
:l8 To... Chack .llrom . till T... Tabl.. bOT... Rail 5clloclu". t OCapoM Goln T... WO/k.
.heel.OI dO FOIm 861~ (SOl pago 241. Amounl "om Form(II1l614 ~ . I
39 A<!O'loon.II...... Chock of "om . 0 FOIm 4970 b 0 FOIm 4972
40 AO"hn~s3l:tandJ9. . . , . . . , . , . ..
41
42
43
Sign
Here
Koep . <X>Pr
oflhis ,etwn
'01 your
rllCClrdj.
Paid p,-... ..
P' -,
reparer s 10m.'...... tor "'"" ~
Use Only · III VClI'.OIlI_
_III
0olo
(i) ----
34
35
JO
37
,~
"
.s
48
47
48
48
50
51
52
53
54
5.3
P.g.e 2
......
~
-.."
. ,
SCHEDULES A&D
Ifo'm lQ.40)
I~oltl'llllt......,
...,tt..,.I6e._S.w, en
'''"'-lI1 V\O.n on fonn 1040
MedIcal
and 1
Denial 2
(lpenses 3
4
Tales You 5
Paid 6
{See 7
flJIJU A-I,) 8
9
Inleresl 10
You Paid 11
I~O
PJgo A.:t,1
Note:
Porsona/
1ll1MOSt is
nol
duduclaUld.
Gifts 10
Charity
II you modI I 18
~,o """ goll
""""loll.. II, 17
,.. page ".3. 18
Casually and
Thefllosses 19
Job Expenses 20
lnd Mosl
OilIer
Miscellaneous
Deductions
(See
page ".~ 101'
tIaptJOs.es 10
00Clucl her..)
23
2A
25
2B
Other 27
Mi$CIllaneoUl
DeductiOCll
Total
Itemized
Deductions
Sche 10 A-Itemized Deductions
(Schedul. 0 lion back)
elution: Do nollrlClvde ~s <8UIlburs<<IOI' 1*1 OrOllllrJ. ~
MedIcal and denial elp&n5e1 (see pagt A.ll, , ., 1
Enlel Imounllrom FOlm 1040. IuIe 32. 2 ~
Mulllply lone 2 lbove by 7 .~% (.07~), . . . . " 3
SublrScl line 3 ',om line 1. If line 3 Is more lhan lloe 1. enle' .0-
Slals and local income laxel . . 5
Roal eslale 1..0& (soo pags ",21 . 5
Personal properly taxes. . . . 7
Olho/l8Jlos. usllype and amounl ~ ..............1).(<'\ ~~
8
................................................................
Addllnus~lhrou h8. . . . . . . . . . . .
Home mongloe IOlelell InO pOlnls/eponeO 10 you on form 1098
Hom" ".,ngaglllll.,... nol reponed 10 \0<1 on form 1098 II p.loO
10 1/1" I""""" Irom ..horn YO<Illougll1 10. home. see page A.3
al1ll snow Ihal person's nama, od.nlolYllIg no. and aClOloss ~
. . . . .
10
""~
..'~"''''.
:",\~"
~{~~
0~t
.~~"
11
11
................................................................
................................................................
12
................................................................
Poinll not repor1ed 10)'Oll on Form 1098, See page A.3
lor 8peclalrulea. . . . , , , , . . . . . .
Invol\menllnlll8ll, If required, attach Form 4952, (See
page A-3,) . . . . . . . _ . . . . . . .
Add linos 10 h 13. . . . . . . . . . .
Gills by cash or check. If )'OIl made any gill d' 1250 or
moro,seepageA'3 , , , . . .. " " .
Olher than by cash or Check. II any gill 01 $250 or moro,
see page A.3. If over $500. you MUST attach Form 8283
Canyover lrom prior yoar . , . . . . , . . .
Add linos 151hro h 17. . . . . . . . . . .
12
13
14
15
13
Casual or lhellloss(.s). At1ach Form 4684. (See page A"'.)
Unreirnbursed employee elpenses-job Iravol. lI\ion
dues, job education, otc. II roquired, you MUST al1ach
Form 2106 or 2106.EZ.(Soe page ".~.) ~ ..............
................................................................
................................................................
21 Tax preparation 1_ . . . . . . , . . . . .
22 Other 8XpllnSe&-lnveabnent. sale deposit box. etc. Lilt
type and amount ~.........................................
................................................................
AddIlne&2Olhrough22. . . , . . . . . , .
fIIlIr Il1lOUl1I 'rom Fonn 1040. IonI 32 . 24
MIA\lpIy line 24 above by 2% (.02) . . , . , " 25
SIbIract line 25 lrom line 23. If Ime 2~ is more than bne 23 enter.()-
Other-4rom Iial on P8Q8 A.~. Ust lype Ilrld amounl ~ ..............................
...............................................................................................
28 1& FOfm 1040, line 32. over $114,700 (over $57.350 K married filing 8lIparaIely)1
NO. Yow tItdooc1ion ia nollmtecl. Add 111I amoo.rlls n 111I ... right eoIurm }
'Of Iinee 4 through 27. Also, anler on Form 1040, line 34. thllar1Ier of . ~
thia lInlCUlt Of YOU' llandard deduction.
YES. Yow deduc1Jon be liml1ed. See A-5101' \he BmOWIIIo anla-.
Few r__ Rel'l"~n Act NaCIot, _ Foom 1040 InotnJCIiono. CIl. No.llDOlC
OMO Ho I~~ 00"
'-
~@95
Altachmenl
5equ0r0c. Ho. 07
YOUI' IOCW MCUf'1tJ nwmbet
~D~
....... A (form 104011llf16
,
S4..IMduIt-\ A40 IFDfm I04011i'J~
I~"'.'f" ...,.....n UIII Ofltl lu.40 au not em.. twn,. "f~ """,,,,I -..cUI"" ""'""-- 01 \I'c1ofltn on ot'- .....,.
....' . ~ ; -(. K \. Yj . .
6 :.idd'U;~~~'~'~'5": .......i. 'i;;'~'il i:'j?3~'t:""'"''''''''''''''''''''
7 CapiqJ gain dislributiona. Enter here end on Schedule O' . 7
8 NonlUlbll diIltIlullona. (See lhe Inal. fOf Fonn 1040, IN g~
II Adclli1ea711ld8 . . . . . . . . . . . . . . , . . . . . .
10 Sub1nlc1line 9 from Une 6. Ent", the rew" here and on FOfm 1040, line II . .
'/1 )'011 do not need Schedule 0 to (e{Xllf any othet gans or losses, _ 1M
ins//1JCtions (01" Form tlUO, Une 13. on 16.
II you had over S400 01 int",est Of dIVidends or had a fOfeign accoUll 0: _. a grantor of, ot .1ransl8IOf
to. a Iotltgn trust, you musl ccmplote \his part.
11. 14 any 1lme dwing 1995, did you have an interest in ot a signa1weot other au1hori1yov",. financial
account n . fDfllign country. IUCh as a bank llCCOlIlt. socurtliea lICCOUfll. ot other financial
account? See page B.2 fOf exceptions and filing I'llqU/llIIlllf fot FOfm m F \l().22.1 . . . .
b If oYes," ent", the name of the foreign COl.<ltry. .......................................................
12 Were you the grantat 01. ot Iransterat to. . fOtWgn I/uSIlhal existed during 1985. WheIhet at noI
have beneficial interest In "? If .Yes . ha1/e to fole Form 3520 3520. at 92B .
FOf PaptfWOI1< Recluc:tion Act HoCIoe, - Fonn 1040 lnelnJcliona. (!) ____ IcIi.cue 8 ~ 1040\1lle6
Part I
Interest
Income
IS..
PiI\.lWS 1!)
al'oCl B.\.I
Nole: II you
ItIlCIt.vlld. FOfm
l~.INT. FOfm
'_'010. Of
SuDshlule
)1~IL'fTlUllllrom
oil DfOktt Igtt hIm.
Ils1 the hlm's
naOk a~ the
parel and cnl~1
Ihl;: lol..llnl~h~..l
S.hown 1If1lh4J1
101m.
Part II
Dividend
Income
(S..
poge. 1 ~
OI'oCl B.1.1
NOI.: If you
lecewed I Form
I099-CllV Of
subslllule
Slo.Ih.'U"=Ollrom
a IJtOkelayu
film. 5.sl the
"'m's name as
IT., poyer and
801M the total
dIVidendS
Shown OI1l11at
101m
Part III
Foreign
Accounts
and
Trusts
(See
_8.2.1
OMU No 1~!..OO74 Pag. 2
Your acK.... MCWI.fJ numt,...
.:/0 3/1 ,qJo:r
Schedule B-Interest and Dividend Income
'-
A1l4Krmenl
5oQuonco No. 08:
"-'
Not.: /I au had ove( $400 in liUOblo inrOfo.l.ncome. mu" also com ere Pa"lff.
1 List name of payer. II any Interest is Irom a seller.hnanced mortgage and the
buyer used the properly as a parsonal rosidence, see paoe 8.1 and h5t this
.nlerostlu5t. Al50, .how that buyer'. OOCaallOCuroly numl>ar and address .
Amount
: :iY.\~:;': ~~:~;::::: i~T.:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
f-. "I\..u. .,....l......J.Rv.J.:t ..... .... ................. ..................... ........
.. .,.-
.. tn....\ lou..................... ,...................,............ .......................
............................................................................................
............................................................................................
............................................................................................
1
............................................................................................
............... ...........................................................................
............................................................... ...........................
. ................... ........ ..........................................................
,..........................................................................................
............................................................................................
............................................................................................
2 Add \he amounts on ~ne 1 . . . . , . . . . . , . . . . . . .
3 Excludable intarest on series EE U.S. savings bonds issued after 1989 from Form
8615. line 14, You MUST ettach Form 6815 to Fotm 1040 . . . . . " 3
4 Subtract I"", 3 Irom tine 2. Entor the result hare and on Form 1040 line 6a . 4
Not.: /I had 0.....( $.(00 In toss dividends 8nd(0{ o/her di.,nbulions on J/ad. must also
6 Ust name of payer. Include gross dIvidends andIot Olhar dillributions on stock
hale. My capital galn di5lributiona and nontaxable di8tnbutions will be deduc1ed
on lines 7 and 6. .....................................................................
2
:L
lePIlltIlJ.
Amounl
:p.h~~:;;i~:::: ::F.-~:~1~:: ::::::::: ::::::: ::::::::: ::::::::::::::::::::::::::::::::::
.t::.lNI\~"l... ...::r.9..~........... ....... .......... ...............................
. 9.h.""N;"k......L..Jl>.......... ....................................................
.:p.i.Otl....A;..,.,.........................................................................
............................................................................................
6
............................................................................................
............................................................................................
............................................................................................
............................................................................................
..............................................................................................
..............................................................................................
r fit or Loss From Buslnoss """... ,..\~
lllolo Prop<1oloRh4>) ~@95
11wt....1"'.."" \II lrW h........, .. Par1nerahlpe. Joint went~'" .\C., mu.t rUe Form 1066. An,actwntll'll
~~.~I"" II........ '--...:, en ... AttAch to Fonn 1040 or Fonn 1041. ... s.. tnlllUcUon.'Of 6ched'-"e C (FOfm 1040. ~1C. No 09
...... - - ($6Hj
It ;.3 ; ,):JSy.
A PrOOC'l'al bullneIJ oe p<olo"""', oncludlllQ p<oduc\ oe _ t- p&QI C.I) B fillet pf1nclptI bu"ne.. coclt
S 1..._C-liI~ 3 ()
C Bu...... name. II no _oil bull/ltll namo. ....... blank. 0 EmPtro< ID -1tIHl. . an,
~ < :f 3 ~
Bu.""'s. addlt.. (inClu<l1llQ ...10 oe roem no.) ~ 11..'1....W...I:I,if I...~t....~...;.t~...~.........................................
C,IV. lown oe posl olllCe. sIOI.. and 211' code C. A ~ I : or L (. ofl A I 70 I."
f Accounling mell1O<l: (I) till Cull (21 0 Acctual (31 0 Othe, (speedy) ~ ..................................................
G Muthodls) used '0 Lowe, 01 coal Diller 10Uach DoeJ nolapply (,I [I
value CIaSlllS uwonlory: \1) 0 CoSl 121 0 oe markOl (3) 0 ..plOIIIloon) \4) 0 ChOCked, Jlup line HI YOI No
H Was Ihoro any change III detelT1\llllllll quant,bes, COOlS, oe .oluabon. belween opeIlIng and cioolng in.",\Qr(I1I -V.... 1=
~:I~:I::tJ;ell~ly ~"~iCl~it'~. ~ th~ ~~I~ c'llh'IS ~uSi~;S d~f~ ,'99;' I~ "~o,: ~ ~oe' C'2 t~ ~t'O(\ .~: : :
.I II ,'"l '.I,llh~cl HI ;1l:IIUlICd lhl~ UU~IoII1I::'~ lJUIUkj 1!J9!t. t;1ll."Ck hUld . . . . . . . . . . . .... 0
~come
'''7('
G,O:'S u:c.:l:lpl::. Of salc.. Caution: /I InIS lI'ICorne was ,eporroo to you 011 Form W.2 Vld rho .StatutOl)' ;S
cmpIO~- 00. on 'hoI"orm wa~ cnecMleJ, sue pallO C'2 ancI ChtteA IHJIO . . . . . . . '" 0
Returns and aUowances . . . . . .
Subuac111no 2 lfOm lane 1 . . . . .
COSl otllOO<ll aokl (Irom IIno 40 on page 2)
Q,au prolll. SubIrOC1Iino 4 !rom line 3 .
0'00 oncoeno, includ"'ll Federal and llIla guoIinI oe IuoIIU crld<t oe rlfund (_ page C-2)
Gro.. income. Add lines S and 6 . . . . . . . . .
Ex nsos. Enter ex nses for busin8S5 use of our hom8 onIon line 30.
Adver1.Slng . . , . .. 8 18 Pension and profrt-aharing plans
Baa debls trom saies Q( 20 Ronl Q( lease (see page C-04):
SIlMCOS (s.. page C-3) . . 8 1 VoI'Iclo$, mactWwt, rod IQUillnWI .
10 Car and \rucl< eJ<jlOl\lOl I '17 b 0Ih0r buJlnesa p<OjlOf1y .
(see pag. C-3). , . 10 .. 21 Ropan and malntOl\ll1CO .
Convn"Sionl ana f..,. . . 11 22 Sul>PIioJ (noC _ In Pill UQ
Depletion. . . , . . . 12 23 T.... and 1icenaM. . ,
Depreciation and HCIlon 178 24 T........ mMII. and ontt<1linmonc
e>pense aeduction (not inCluded . T'....... . . . . . . ,
VI pan 11I1(.... page C-3) , . 13 b Melli and "'-
14 [",pluy... benolil p<ogtlml lortalnment .
10'00 lhan on line 19). . . 14 C ~ SO" 01
InJUtance (other IhIn hIIlth) . 15 - Ina 2411 IIbfecI
10 ~llOnO
Inlerall: ~ lJOO _ c..1 ,
. Mortgage (paid 10 banks, I\C.). I&. d $o.CllracI1na 240 from Ina 2411
b O1her. . . . ,. 16b 26 Ulilillol , . . . . .
17 Legal ana ",of~ :Ie W_ (IKJ ~ cncldJl .
_. . . . . 17 10-30 27 oew~(lromline46on
Ie 011"", e.ponse. . . 18 page 21 . . . . .
Totalo~ beloel _Ioe __... oIhomL Add 1inoI81hrough 27 il columna. . ~
T~lIYe p<ofrt (lOss). Sr.ml<aclline 281rom Iino 7
Expenses foe _IS ..... 01 )'O<A' homo. AI1ICII Fonn 8II2lI . . . . . . . . . . .
Hot profit 0< l\OUI. Sr.ml<eclline 30 tram IilI 28.
o II 1 proM, enler on Fonn 1040, ..... 12, end ALSO on llchocluIa llE,1ilI2 (llIlutory ernplo,_,
... page C-SI. e.lat.. and 1NSlI, _ on focm t04I.1ino 3.
. II 1 loss, you MUST go on 10 line 32.
32 II you haYO I loss, check lho bolt 1haI_ ywt __ illNllCIMIy (see page C-S).
o II you CheCked 32.. ",'or thO Iou <XI Fonn 1040, ..... 12, end ALSO on _ lIE, ... 2
IJlalolOty employeel, ... page C.S). EatItoI and 1NI11. enlor on Form 1041,1ino 3.
o II you r:heCIlod 32b. you MUST It1IcI\ Fonn 11118.
fo< P__ Reduc1ion Act Notico, ... Form 'C!40 InetnJCllonL
SCHEDULE C
(Form 1 ll4Q)
Uenle 01 P'OV'.U)I
E
2
3
4
o
6
7
. .
.~
8
8
I
2
3
4
o
8
7
19
- - -
- -
11
12
13
15
10
28
28
30
31
c.a. No. IIUCP
2~
25
:Ie
}
}
27
:Ie
211
30
31
3200 AlIn."",,_lIllrllk.
32110 Some ~ II not
II rIIk.
llclledoM C Ifonn 10401 1tl1l5
SCHEDUI,E SE
(Form 1040)
Solf-Employmont Tax
OMO No _1:)4".~
~@95
U......t.......ullI_"~
...........,...-- ~..... (T) ~ Atuch 10 fonn 1040.
NilofTle 01 ptlflOO wl1h ..n..employment Ilc;ome (as ahown on Fonn 1(40) Soc~ MCuri1v l'\Uftlbet of penon
..B" ~ b A Co. A 'e,:~t I: '" <.. ",\I) MII-.mp1_1 WlCOmO ~
Who Must File Schedule SE
You mu.1 hlo Schedulo Sf II:
· You had nol oarn'ngs hom sell.employmenllrom other than church emploYlHllncomo (hno 4 01 Shor1 Schedule Sf or hno 4c 01
Long Schedulo Sf) of $400 or morl, OR
· You had church omployue incomo 01 $108.28 or moro. Income from IOrvOCOS you perlollnod as a rrurllster or 1 membor 01 8
rollY'O~s order il nol church omployue oncome. See pege Sf-I, , .., ., '
Nole: Evon II you have a loss or. small amounl 01 income lrom self-employment, II may N fo your bonuM fO I~. Schadulo !:.'.
use elfhor -ophonal mefhod" In Pan /I 01 Long Sclllldulo SE. Sue page SE-J.
f.coptlOn. II your orlly .ell'omployrlltmllncomo was hom oarnlOgs as a mlnlsler, membor 01 a rohg.ous order, or etv"h." .
I'IUChhu,"" ~nd yuu hied FOil" 43bl arid rucu1Vud IH~ approval nOllo bo tiUed on lhose OaIrllIlgs, do nolllle Schedule Sf. In>!
wllte -E.oml'l-Fo/m 4Jbl" on FOIm 1040. line 47.
· Boo lnaltvcllon. 10< _.... lIE (foon 10401.
1olUcM>ool.
Soquonc. No 17
May I Use Short Schedule SE or MUST I Use Long Schedule SE?
().d you I.e.,\,. w~~ Of llp$ ., lW~7
No
Y..
Ivl you . mnst_, rnemb<< oc . reIIgIcu& 0tdIt. Of 0r1IbIn
Sc...-.c:llJfKt41Ol'W Who flC.-ed IRS IrpptOtllftOC 10 be \&Ud Y..
UlI Nlhnr.. 'lOIn 1h.MlIOU'CotI, but rou OWl'" ~",*1I
lu on on. NIf'W"Oll
w..IhI,.... 0( lOIN' __ ond..-.... Ia IOdoI-"IIy
01 ,..~ fet.'1mInI lu ... 'tOW nee MlNngI from
"'~lTlIIlll matt 1Nn 5til,2007
Y..
No
lv, you USIng one ot lM opt;onal md'IOdIlO f9.n )'OW nee v..
NnWlgs ,... _ &'311
No
110
No Old rou rlCClrYll4>lll.Oitd 10 100II MCulty 01 Medicare w v..
Ihotrou<lldnotr-'lalOlN'~
Old you ,ee.. dud\ ~ ncane NpOl1IdI on Form y..
W., 04 $108.2801 mex.'
No
YOU MAY USE SHORT ICHEOUlf IE la..ow
YOU NUlT U$f LOHQ SCl1E1lU1.E IE 011 THE IL\Cl(
Seclion A-Short Schedule SE. ClIl11kln: Road above 10 see If you can use Shorl ScIl6duIo Sf,
1 Nellarm profrt or (loss) lrom Sched.- F. IIno 36, and fOlm parInorshjps. Schedulo K-l (Form
1065), hno 151 . . . . . . . . . . . . , , . . . . . . , . . . . " 1
2 NOI prohl or (loss) from Schedule C, Itno 31; Schedule C.g Iino 3; and Schedule K-l (Form
106~), hno 151 (olher than larlTllo'llll. Ministora and members 01 rehgious orderl see page &.1
lor amounts 10 report on this line. See PIlJO SE-2 for olhw income 10 report. 2
3 Combulo IIll8S 1 and 2 . , . . . . . . . . . . . . . . , . , , . . . .. 3
4 Net earningl from aelf..mpIoyment. WIiply Iina 3 by 82.35% (.8235). II '"' IhIn $400,
do not hie this schedule; you do not owe 1Otf1ll1ploymen1 tax . . . . , . . . . .. 4
5 Solf-omploymont tax. " tho lIITlOI.II\ on line 4 Ie:
o $61.200 or loss, multiply line 4 by 15.3% (.153). Enter \he nISUlI here and on I
Form 1040, line 47.
o More lhan $61,200, mulIiply line 4 by 2.9% (.029). Then. Jldd $7,588.80 10 tho
rosult Enter tho IoIaI here and on Form 1040. line 47.
II Oeduction for _half of aelf-employment taL WIiply line 5 by
SO'I' .5. Enler the resul1 hero and on Form 1040 line 25 .
FOf P"".""llf'. __Act -. _ F-. '040~
'..m
2119
Salo of Your Homo
,-,
DUD No 164&.0012
~~ aI h 1,-..,
1oIl.I..,U..........~
Yt.u trw.a,.,.. wd twu.l_II epw..Lrn, _gtwoIapca.-iI........1fld tlIUM.
. _h 10 Form 1040 'or)'OlI 0''',
. s.. ..pot." Il\JuucUono. . Pi.... pMl or typo.
~@95
- ~., OJ
Fill In Your Addr.., PrwMnI dhM.-.a.. ""'"" nap\. ra.. N"'OYtiI, g P,O. boIl'Ill...... ..tDllIII.....:I1D ttlMC NIt...,
Only If You Ate FMlng
This Form byllMW CIr,-........_..........lIP_
and Nol W,1h YOUI'
1 ill Relum
Gain on Sale
1 Oala your 'ormer main home wu IOId (month, day, yeatl . . . , . . . . . . . ~ 1
2 HavQ you OOugl1l or bUI" e now main h0lM7, , , . . , , , . . , . , , . , . , . , , 0 Yu 0 No
3 II any par1 of eithar main heme was avol rented out or u58d for bU,"le~, check hare ~ 0 IIld 588 age 3,
4 50""'9 pllce 01 homa, 00 not include personal property Nams you &old with your home 4 0 v eJ. i
5 Expensa of sale (S88 page 3), . . . . 5 ? 7
6 Sublract hno 5 'rom tine ~ , , . . . , 6
7 AdJustod baSIS 01 homo sold (StIB pogo 3) . 7
6 GaIn on salo. Sublracl hne Ilrom line 6 6
.."""'.... Ho 20
v..,.... MCIUItty ...,..,
.:10
-'.---
It, hn. B
mOl. tnan
11107
Y..
.
II line 2 IS "Yas," you must go to Pan II or Part III, whIChever epplies. If line 2 is
"No; go 10 hne g,
No ~ SlOp; SOIl Lou on lIle Salo o' Your Home on page 1,
9 If you haven't raplaced Y01Jl heme, do you plan 10 do so within the ..placement period (S88 paga 117. 0 Yes 0 No
· II line 9 is .Yes," stop here, anaclllhis form to YOlJ( raturn, and SIlO Additiollll RUng Requl..menta on pagl 1.'
· III",a 9 is "No; ou must 0 to Part II or Par1I1l, whichever applies.
One-Time Exclusion 01 Gain lor People Age 65 or Older-By completing this pall, you are electing 10 lake
the one-lime exclusion (SBe pogo 2). II you at6 nol elechng to take Ute exclusion, go to Par1111 now.
10 Who was aga 55 or older on the dale 01 sale? . . . . . .. . . . . . ~ou 0 Your spouse 0 Both 0' you
11 Did tha person who was 55 or oId8r own and use lha property as his or h8l' main home lor a total 01 alleast3
years o'lha 5.year period balOlethe uJa1 See paga 2 for 8XC8plions. U "No; go to Part III now '" ~ 0 No
12 Allhe lime of I18le, who owned tha h0lM7 . . . . . . . . . . . . 0 You 0 Your spouse ~th 0' you
13 Social sBCurily number of spouse allhe lime of sale U you had a different spouse Irom lhe
Dna above. If you wera nol married althetime 01 sale, ente,.None" . . . . . . . ~ 13
14 Exclusion. Enter Ihe amlllor 01 line 6 or $125.000 ($62,500 If married liIing 68parate relurn).
Thun, go to line 15 . , , . . . . . .'. .' . . . . . . . . . . . . .. 14
Ad'usted Sales Price Taxable Gain and Ad'usled Basis of New Home
15 If line 14 Is blank, enler the amounllrom line 8. Olherwise, Slbtractlile 14 from line 8
· If lina 15 is ZAlIO, Slop and al1ach this form to YOlJ( ,elurn.
· If line 15 is more than zero and line 2 is .Yes," go 10 line 16 now,
· If you 8Ia reporting this sale on lha installment method, stop and sea page 4.
· All others, slop and enter the amount from Una 15 on Sc:hedula 0, col.IgJ,Una 4 or lilt 12.
16 Fixing-up expenses (.... page 4 'or lima lIrnill). . . . . . . . . . . . . . .
17 If line 14 Is blank, .nter amount 110m line 16. Olllerwiae.1dd 11nt114 and 16. . . . .
18 Adjusted ..lei price. SublraClIine 17m line 6. . . . . . . . . . . . , .
1 a. Dala you moved Inlo new home ~ I I I I b Coat 01 new home (1l88 pegl 4)
20 Sublractlin. 1Ub trom line 16, If Z.8\'O or leal, enter -0- . . . . .
21 Tuable gain. Enter lha IIMIlar oIb 16 or IN 20 . . . . . ,
· If Wle 21 is zero, go to line 22 and ellach Ulls lorm to your I1lturn.
· U you "1 reporting this sale on the instaIknanI method. 11M the line 15 Inslruclions IWld go 10 Ina 22.
· .... 0lh8rs. enter the amount"om h 21 01\ Sc:hacWe D, col.l8I. h 4 or h12, a1d go to ina 22-
22 Postponed gain. SubtraClIine 21 "om line 15 . . . . . . . . . . . . . . . .
23 Ad'usted basis 01 new home. Subtract line 22 110m line lUll . . . . . . . . . .. 23
SiiIft Her. "'- _-.. poIjo.ry,I_. ..._ __........ il<blrrg - 'n.... ond 10.... _....,........ ond -.........
Only. You cared, ... compIoI&
In Fdin8 y"", ov-
lbia F..... by
--- ~
Wllh You< Tea
RI1Um " . .tbm. baCh mull
~oo/~
Dole
~. ""'"""
Dole
For PIP8fWOll< ReducUon Ad HoIlcia, _ ___ IolIInJc1IOIIL
Co!. No. 111101
f1Ina 2118 II'"
Ci) -337--
1....,11
8'606
Nondoductlblo IRAII
(Cantu_ olUons, Distributions, and Basl~1
., P..... ... What RKorda MUlti KHp7 on ply. 2.
~::~:::7.:::..:-:;:::.rr ... Aruch to form '040. fonn '040". form 1G40HR, Of form 1040.1.
N.mw II nl~"..d. .... I ..pII.I. fOtm 1600 klt MCI\ 'POwM wha .. IIIQUlltld kJ ... fOfm It.o6 s.. ....lnAIU\l
... ; #oJ
Home 1dG/... ~ .,-.d 'U"I. Of PO. boa , "* It not o.Ino"~ 10 ~ hol'htl
OMD No U4!1. t007
--
'll@95
Filion You, Add.... Onlr ~
If You Aro Fllong Thil
Form br llself and HOI
Wllh YOUI Tn Rllurn
ConlllbuUonl, Honlaubl. DillribuUonl, .nd o.ill
Ellie. you. IRA conlrlbulooN lot 189~ lhal you Choo..IO be noncledUCIIOlt.lncludllhosllT\;ldo dUlong
1111%-~11b1~6 11141 wo.. lot 199~. S.. mlruclronl, . . . . .
[nlel you. 101.1 1M basls lot 1894 and llItier r""". See inSIIUCIoOtu . . . , . . . .
Aad hnus 1 and 2 , , . , . . , .,.""..".... . .
Cocy, ""'" Of pool on,,", ....., _lJIl.-
2
3
~
..
Old 'tOU ""I'll Ho . Enlor 11\0 amounl 110m Iino 3 on
InV IRA hnu 11 Tn"n. atop MIld f....d When
UIl~lfltJuhon. end Who.. To Folt on ""1/<12.
IWllhdfdWilIlI1 Y.. . Go lu I,na..
In 19~~1
EnhH only 1I10St! conlrlbutlons If\Cluaod on I.ne 1 thai woro rn<ldo dUlln!j 1/1/9&-4/15/96. ThiS amounl
wllIlJc UlI! :a.111l~ a:a hou 1 II all of your nonduduCllblo conlubuhon:. 101 1995 wt"e madu Ul 199& by
~11 b1% See InSI.ucloons , . . . . , . . , . . . . . .
SuOlfaCIIUlI 4 110m IU1lI 3 . , . . . . . , . , . . . . .
Enle. IhelOlalYaJuo 01 ALL rour IRAa U 01 12f.llM plul anr OUIIWlalng
'ollovers. 8M II\Iltuc:ttona . . , , . . I . . . , . . . .
Elllu, the 10111 IRA dilllibullonl rocliYod during 11105, Do nollncludo
amoun" rolled QYO( belotl l/1/Q6, SM InoInJCUonI. . . , , . ,
Add lm.1 0 and 7 , ........ e
D,YKle IU1lI 5 by line 8 and ont., tho "lUll U a decimal (to alloullwo
placusl. 00 nol IfII., mDlllhan '1.00'. . . . . . , . . " 8 X
Mulhply 111II 7 by line e. Thio it tho ImOU\l 0' yoot nonlauble dillribulionllor 1&05 .
SuOlfacIIl/lIIO Irom Ilno 5. Thia it tho \law In rOIl( 11\AI11.1 01121~11i5
Add hnes 4 and II. Thio IS YOUIlolallRA baala for lQQ6 and earlier rei"
4
5
6
7
8
8
10
11
12
6
7
~
. . , , . . .
Tuable Dlalllbu1lon. lor 1 1I05
13 SublfacI lone 10 '.om line 7, Enl., tho "lUll her. and on Fonn 1040, line I~b; fonn 1040A.1ine lOb;
Fotm 1040NR.1U1lI16b; ot Fonn 1040.T,1ono 5b, whichoY8t a 'us. . . . . . . . . .. 13
Sign Hero Only II You u.- - .. per..." 1- "'" 111I.. ......... .... loom, '"'~ "'tofT\pon,"II .'IOCtw_I. ... 10 ... 00" .. ""
A F T F ~ona_.'.k..,_.OC1,,,,,,_.,
rt: .lIng hiS orm
by Itsolf and Hol WIIh It. It.
You, T.u Relurn , YOUI' ~h.... , 011.
Paperwork Reduction Act
Notice
W. uk lor Ih. rnlOClMlion on IhiI 'ann 10
C..lfry oul the In10mal Revenue &aWl oIUw1
Unl'ed Slales. You III Ilqu1ed 10 11''' US
lll~ enloflniJhon. We need 11 to 8f\S1.1'1 thai
you ... comply"'II Wlth lhuH IaWl and ID
"lIow u, 10 11\1". and coIl4Ic\ tho roghl
amounl 011....
Tho IIml lI<l1ldod 10 compIo\l and 1010
Ihr, lotm Will YlIy Clopondong on ~
\:llcumslances. The es1imated Iv.age tine
IS. Recordkeeping. 26 min.; LHming
aboullho law.... \he fann, 7 11WI.;
Propafln8 thl 'otm. 21 min.; and
Copying, ....mbIlng. and Mftdjng \he
'o.m to the IR5, 20 mon.
II you haYI Convnontl conceming tho
acCUlucy 01 lhe... I""" 1S1lma1" ot
ougglSloons lot IMIung lhoO lorrn ~,
we would be happy 10 hear I.om you. SM
tho """UClrons 'ot lhew ilium WlIl1
lIIflICh IIll8 'ann Ie IlIod.
General Instructions
Seelion "'/lIttJnceJ "" '0 lho Inlornal
Ilewtnue Code. Fonn flU(). T flllltllllCtlJ
.. '0 . new Iotm JOIII '0 '*"'"'
~ on . fall flurJ.
Purpoae of Form
UN Fann 8BOB ID rlpOll your IRA
~ IItaI you c:hooN ID be
fIOIV1eclr ........ Fcw .xampIo. d you CIMO\
doduct .. of yaw ccnlnbuUont because 01
tho income limlta lor 11IAs. you may WIllI
ID moluIlIOI"1<<lIlC1ob1o conlnbullOnl.
AIao .... Fann l\Ii06 10 IIQUfI the basis
~ yourlRA(I' and tho laHabIo pat1 01 Illy
dtJlnbulJona you roceived rn 189~ " you
'-.... mada nondodolC1Jblo
c:onlnbutlona.
CoI. ....__
Your b.... IS lhelOlal 01 all your
noncltKlucloDlo IRA COfIInbulIOnl _ tho
1011I 01 II nonlaublo IRA dllllobulrons
roce..ed. " illO your Odvontagl 10 ....p
IlIck 0' your basis bocIUH ~ i. UHd 10
Iog,," lhe nonlaWlle pall 011"'...
dlsllibutlOnl.
Noll: To '1flUII )'OUr CloQ,c/lble IRA
conlllbullOlU, use Iha lnsIIucfIDnS 101 Fonn
1040,Fonn 10400\ ClI' Folm 10000T.
wIlocIloww IjlpIreo.
Who Musl FlIe
You must '010 Fonn 8606 lor 1&05 it:
I You maoo nonCloduc:ttio conIIibuIiona
10 your IRA lot 11195. ....
I You IICOIYod IRA dis1Iibu\ions In 1895
and you he.. _ -1lOndecIucIlbIe
conllibullOllllD Illy 01 yourlRAa.
. F.,. ~ 11115I
AtlllChtnenl
Ii> Se. upa"I.lnllrucllonl. Ii> Allach Ihll form '0 your r.lum. ~. No 67
U",IOn' Of KliY1lr Lo wfKh lhII kif", f....~ kMnUf)1ng nwmo.r
,," c E.<:., \'oc. ... ... //./.3 _ .?~L
Election To Expense Certain Tangible Property (SecUon 1791 (Note: /I you havo any "LisIOd Proporty, "
com 1010 Part V b%ro ou com 1010 Part I.
1 Mar.lmum dollar IImllallon. II en on1orptlso lOnO buslnos.. 500 pago 1 01 (he Ins truchon' .
2 TOlal COil 01 'ocllon 179 propony placod In SOIVICO dutlng lho I.. YOOl. Soe pogo 2 ollho
Inslruclions . . . . . . . . . . . . . . . . . . . . . .
3 Threshold cost 01 'ocllon 179 propeny boloro roduchon In hmllallon. . . , . . . .
4 Roducll~n In IImllahon. Subtracl hno 3 trom llna 2. II zoro Ollo05, om or .0. . . . . .
6 Dollar IImllahon lor tax yoar. Sublracl line 4 from line 1. II zero Olless, enler .0-, II mamod
IIhng separalely, 500 page 2 ollhe InSlrucllons . . . . . . . . . .
('1 Ov\4llllhUh 01 "''''')HI)' (bl Cor.1
~'.' ,.. ~ p,
7 Lisled propeoy. Emer amount Irom I,ne 27. . . .. .... 7
6 Tolal elecled COSI 01 sccl,on 179 plOpeny. Add amounls In column (cl, lines 6 and 7
9 Tenlahve deducllon. Emer Ihe smaller 01 hno 5 or line 6 . . . . . . . . . .
10 Carryover 01 dlsallowod doduchon Irom 1994. See pago 2 ollho InslrucllOOS. . .
11 T axdble lI1Come bmilallon. Enler 1110 smaIIOI 01 WabIo ITlCOIlle (nolless lhan ZOlO) Of ilno 5 (see VlSlrucllons)
12 See lion 179 exponse doduClloo. Add lillOs 9 and 10, bul do nol enlor moro than line 11
13 Car VOl 01 disallowed dOCluchon to 1896. Add lines 9 and 10. less line 12 ~ 13
Nolo: Do not uso Part II or P,rtltl below (or lislad property (automobi/os. cortain other vehle/es, co/lu/or (olophones,
'''''r.'''' computors, or propony uSod (or ontertainmont, rocroatlon. or ,musomen'l. Instoad, usa Part V lor IIsfod PfDPOIIy.
IDIIl MACRS Ooproclallon For Assets PI8ced In Service ONLY During Your 1995 Tax Year (Do Not Include
Wsted Property.)
Secllon A-<lonoral Anot Account E1ocllon
14 II you ore maJung lho oIectlOn under ~1OO l6O(iK4) to group any assals placad in service during lho tax year into one 0( mar.
enOtal assel accounts. chock this box. See a e 2 ollhe inslruclions. . . . . . . . . ~ 0
(OJ _Ih and leI a..., '0< "",,,OC"loOn I" ....._
(., Clilndcllaon or ptopet1y )'UI pCK4Id n (bua.neWfl"IVtWNol UM "'i ......n_,
MMe. ""lfucIIOl"lS PInDCI
Section B-Goneral Dopreciation S Itom (GDS (See
""",4562
Dt."rcclation and Amortization
(Including Information on LI6tod Praporty)
I...,.........~ "" IIIf I...,,,,,,,
.....'wlll...............
N..mt04'IIIWJWI, 00 IIIw,n
T~ I
--.. ----
(CI Etecll<J c.otl
,
OMU"'o 1~4!J'~
~@95
<17 ~oo
2
3
4
;u. " 3
200 OO~ .
..
5
17~J )
.
'l,
oJ"
6
9
10
11
12
g 27.5 <s. HH S/L
27.5 rs. HH S/L
h 39 rs. HH S/L
HH S/L
Soe 4 0' tho insltuclions.
S/L
12 S/L
40 HH S/L
Other De allon Do Not Include U.ted Pro See e 4 01 the instructions.
17 GDS and ADS doducIJons IOf ISS01s placed In seMce In tax years bogmong bolore 1995 . 17
16 Property subjec1to section 168(1)(1) olocIion. . . . 18
19 Af':RS and other ooalIOO.................. 111
Summa See 0 4 of tho instructions.
20 uslod property. Enter amount 'rom line 26, . . . . . . . . . . . . . . . " 20
21 Total. Add doductions on line 12,Iines 1511nd 16 in colsrm (g). and ~nos 17 through 20. Enter hero
and onlho appropriate lines 01 your relIm. PlII1nor1hips Illd S COtpOnl~ insIructions . 21
22 fO( assets shown above IInd placed in sorvlce dwWlQ tho QlI1WIt year. entor
tho ion 01 tho basis IUributabIe 10 SOC1Ion 263-' costs . . . " 22
for r_ ~....1IecIuctlon Al:1 No_. - "'1 of the sopw.c. InolNctione. CoI. .... ,_ _ 4662 11116l
.. .... J..
NAME: Franklin D. BistlIne
DATE: 09-24-1996
AVERAGE SALARY FOR THE PERIOD
01/04/1994 TO 01/03/1997
................................................"......
. HIGH-3 AVERAGE SALARy As OF 01/03/1997 IS S 35,114
........................................................
.
SALARY SALARy ANNUAL
START DATE END DATE SALARY FACTOR TOTAL SALARY
-------------- ------------ ---------- -------- ------------
01/04/1994 01/08/1994 32,419.00 0.013889 S 450
01/09/1994 06/11/1994 33,421. 00 0.425000 14,204
06/12/1994 01/07/1995 34,375.00 0.572222 19,670
01/08/1995 01/06/1996 35,287.00 0.997222 35,189
01/07/1996 01/03/1997 36,129,00 0.991667 35,828
------.
S 105,341
=======
CSRS
EMPLOYEE DATA
PAGE 1 OF J
DATE. 09-24-1996
---------------
EMPLOYEE NANE:
DATE OF DIRTH:
SERVICE COHPUTATION DATE:
DATE OF RETIREMENT:
EMPLOYEE'S AGE AT RETIREMENT:
SICK LEAVE:
HIGH-3 AVERAGE SALARY:
Franklin D. Blotlinc
10/27/19J6
03/18/1961
01/03/1997
60 YEARS 2 MONTHS
2668 HOURS
S 35,114
............................................................................
.. CSRS SERVICE CREDIT: 35 YEARs 9 MONTHS 16 DAYS
SICK LEAVE CREDIT: 1 YEARS J MONTHS 11 DAYS
TOTAL CREDIT: 37 YEARS o MONTHS 27 DAYS
z::;:; .. ..
.. r INCLUDES: 2 YEARS 0 MONTHS 0 DAYS MILITARY SERVICE J
............................................................................
-----------------------------------
"ESTIHATEO"
VOLUNTARY RETIREIlENT 8ENEFITS
ANNUALLY MONTHLY
---------- ---------
CSRS BASIC ANNUITY: S 24,660.00 S 2,055.00
COST OF SURVIVOR BENEFITS: 2,196.00 183.00
---------- ---------
ESTIHATED NET ANNUITY: S 22,464.00 S 1,872.00
(X) HEALTH INSURANCE PREMIUM: 1,125.84 93.82
---------- ---------
NET BENEFITS: S 21,J38.16 S 1,778.18
a.clIllIe_llIac a..a....caa
FULL SURVIVING SPOUSE'S ANNUITY: S 13,560.00 S 1,130.00
:X) [ Health Plan Enrollment COde: S42 _ 1996 Premium Rate
SPECIFIED
,ASE /\MOUNT
'ULL ANNUITY
19,668
14,668
9,668
3,600
PAGE 2 OF 3
SURVIVOR BENEFIT ALTEIlNATIVES
a.c.a.=aa~=a=aaa~aa=aaaaaa=~=
SURVIVOR BENEFIT AMOUNT
--------------------------------
PER YEAR PER HONTII COST
-------- --------- --------
S 13,560 S 1,130 S 2,196
10,812 901 1,692
8,064 672 1,200
5,316 443 696
1,980 165 84
YOU II REDUCED ANNUITY
PER YEAR PER MONTH
-------- ---------
S 21,338 S 1,778
21,842 1,820
22,334 1,861
22,838 1,903
23,450 1,954
i'AG~: J OF J
NAHE: Franklin D. Aiotlinc
DATE: 09-24-1996
REliARKs
...........
..,............................................................
. .
. Thi. i. only an e.timate. OPH will compute your final .
. annuity. You havo not had your lifo insurance Coverago .
. for 5 years therefore you are not eligible to carry .
. this benifit into retirement. Quostions call Susan .
. X2609. .
. .
...............................................................
,-
,
"
I
Us. lh.IRS
lob.t. H
Otherwise, [
pteaso print R
'" 'ype. [C
Presldenlial
Eleclion Campaign ~
See 11. r
1
Filing Status 2
3
4
,
! 1040
Label
(See
page 111
Check only
one box.
Exemptions
II more lhon 51.
dependents.
..e lhe
ifultUCtloM
for line 60.
OcplUl.lllent of tho Tlc."Ufy_kIlOll\&1 nCItI.nue S('f~C.
U.S. Individual Income Tax Return
for the )'t'af Jan. '-Dec. 31. 19~. Of Olhtf t.U)'t1ll begimirg
Yw rut name and InIUII l'" name
~@96
('l8) IRS UM 00ty_00 ""'....... Of ILJpll! rn In' 'p<<C
. 1996. ~ndllYJ . 19 OMU No 1!l45.()()J4
y~ lode' "curtlJ runbtr
'<O~;3r"1! '7"::>n~
Spous.', ,odAl MCUritJ' numb.,
l
A
.
[
l
'1/ t-
u . joint 'ell.ln. spouse', r"il name 6nd ntiat
La" name
Apl. no.
HomI.ddl'." (numbef ,nd wMU. II you ha..... P.O. ben, '" ~ 11.
~1 GLeNdA Ie. c,-r,
Cil.y. 10tMl 01 poil oInce. ,tate, and liP code. II you Nve , loreign .daeu. s.ee page 11.
\..: '- () 1..3
Fot help rll1ding lin.
instructions. see pages
2 .nd 3 In lh. bookleL
Ves No
H...: Ch<d"'ll
.YtS. d no(
cIYJ9t 'PI In 01
tt<iJCe )'OtI It/und.
5
SIngle
Married filing joint retum (even" only one had Income)
Married f'ng >eparale 'CllIn. Enter spouse's ""ial SOCIl'l no. above and fUl name hele. ~
Head of household (wilh qualilying person). (See Instructions.) If lhe qualifying person Is a child but nol your
dependent. enter this child's name here, I!-
Qualil' widowier) wi'h de ndcnl child fear' QUse died ~ 19 . (See insuuclions.)
ourseU. If )'OUI' palent (or someone ehe) can claim )'00 as a dependent 01'1 his 0( her tax} No. of bGw.
reus". do not check bol 6a. . . . . . . . . . . '.' . .. chec1ed en ./
1...."'and6b -L-
b Saul.......................... No. of)'CU
c Depend.nts: (lJ llq><rdenl', soooI 111llep<nder<', ('I No. of - drI_ '" Uno
""'"' rurbet. " Ilom rdallonsNp 10 Mrl n ".. 5.",h>:
(1) A'st NmI list. name In Dec. \996 set~. h:mt n 1996
.Ihod""""",
. dldnollht"""
"",.....-
or__
(...-1 _
~",k
not___
Add runben ~
::e::. ~ L.1..J
60
d T etal number of exem ons claimed . .
Income 7
81
Attach b
Copy B of your 8
Fannl W-z, 10
W-2G, .nd
1099.R her.. 11
If y<lU did not 12
gel a W.2, 13
see the 14
insuuctions 15.
.for line 7.
16.1
EncIo... but do 17
nol altach. any
paymenL Also, 11
pi.... enclose 19
Form 104o-V 200
(see lhe
InsttuC1lons 21
for line 62].
2Z
Wages. salaries, tips. etc. Mach Form(s) W.2
T.ubl.In,eresL A'tach Schedule B If ovet S~OO.
Tn.....mpllnleresL DO NOT Include on line 8a 8b
Dividend Income. Attach Schedule B if over S400
Taxabl. refunds, aedits, or oIlselS of.tale ood local Income tax.. (see instructions)
Alimonyreceived , . . . . , . . . . .
Bu5lne.s Income or 0055). Mach SchIJdUe C '" C.EZ
Capital gain '" ~o,,). If required, ottach SchedrAe 0 .
Olhe< goifu or (los..s). Attach F"'m 4197. . . . . . . . . . . . . .
TOlBIlRA dlslIlbutJons. . l1!!J I-.J b Taxable _(seeilstl
Total pen5lons and amJitle> l.!!!..l U b Taxable....,... (see ilstl
Rental real e>lJle, royaltle>, partnerships, S corporations. IlUSlS, etc. Attach Schedule E
Farm Income '" 00"). Attach SchedUe F . . . . . . . . .
u~pI~emcom~~ . . . . . .. .........
50claI secU'ily benefllS . 1200 I I I b Tauble _ (see ilstl
0Iher Incom.. U>llype and amouu-seainsltUClions ................................
Mdii,;,'i;';;';;';;'; j,;'u;.;i~;; ..i.~d;;;,;..f;i;,;;;7.ii.;. ... .... .... .... .....j,;bi~-..
23a YOlIIIRA deduction (see ifulruc1lons) . . .
b Spouse's IRA deducllon (..e Inslruc1lons). . .
24 Mo'IIng expenses. AItach Form 3903 or 3903.F .
25 One.haIf of ..V.employmenL tax. Attach Sched\Ae SE
V h! 31 "lIllIBr ZI SeIl.employed heallh i1sU'ance deduc~ (see insLl.
S28.495 (lIllIBr 27 Keogh . .elf-employed SEP plan>. V SEP. check ~ 0
$9,500 If 0 thiId ZI Penalty on early wilhdrawal of saving> .
did nollNe wtUI
21 AIononJ paid. Recipe..:s SSN ~ ;
yo<4. see lhe
ImttuclionS for - 30 Add ines 23a lIYough 29. . . . .
h! 54. 31 Sublraclllne 30 !rom line 22. Thi>" odi sled ass IncomB
For Privaq Act and Paperwork Reduction Act Nollc:e, "" pogo 1.
Adjusted
Gross
Income
. . . . ~
Cat. No. 113Z08
rom 1040 h99GI
Tax
Compu-
tation
II you wanl
1110 IRS LO
Og...e you<
tax. see the
instructions
'''' line 31.
Credits
43
44
45
46
47
41
41
50
51
Payments 52
53
54
Other
Taxes
Attach
FOlTTlsW.2,
W.2G. and
1099.R on
Ihe l,onL
'efund
..It sent
1/yLO
. 'On!<
'" JIll See
Insl.andf.In ~ d
601>. C. and d. 61
Amount 62
You Owe
Sign
Here
Keep a copy
otitis retu'n
f", you'
records.
Paid
Preparer's
Use Only
32 Amount flOm h~ J 1 (adju~led gto~~ Income) . . . . . . . . . . . .
33. ChC<k if: 0 You..,..e 6~ 0< older, 0 Blond; 0 Spou>o was 6~ 0< older, 0 Bl,nd.
Add the number of boles checked above Bnd tnter the lotal hCfe. . . ..... 33.
34
b If you ale married riling Sepalllely 8nd)'0lW ~pouse itemizes deductions Of'
you were a dual.status alien. see In~lfuclJoru and check here . . . . ..... JJb 0
llt.miled deduction. from Schedule A. line 28. OR
Enlet 5lancl.rd deducllon shown below '''' your filing status. But see Ihe
lhe Insuuctlons II you checked any be. on line 33a '" b or someone
luger can claim you 8S a dependent
oIour. . Slngle-S4.ooo . Ma"led f.lingJoInUy '" Qualifying wldow(l!f)-S5.1oo
y . . Head of household-S5.900 . Married filing separalely-SJ,3SO
Subuact Iin. 34 from lone 32 . , . . . . , . . . . . . . . . . . .
II line 321s S88.415 '" less. multiply S2,5SO by the LOIllI number 01 ..empUons daimed on
line &d. If line 3215 over S88.415. sec tho worksheelln the ins1. fot the 8mooo\ to enter
Tnlble Income. Subtract line 36 from line 35. If line 36 Is moce than line 35. enter .().
Tn. 5ee Insuuclions. Check if tOlllllncludes ony In from . 0 Form(s) 8814
b 0 F"'m 4912 . . . . . . . . . . , . . . . . . . . . . ~
Cleellll", cl'ild and dependenl care e.penses. Attach F"'m 2441 39
Cled,ll", Ihe eldl!fly '" lhe d,sabled. Altach Schedule R " 40
F"'eign In credil. Attach F"'m 1116 ...... 41
Othl!f. Check il from. 0 F"'m 3600 b 0 F"'m 6196
cO F"'m 8801 dO Form lspeclyl
Add ines 39 Uvough 42 . , . . . . . . . . .
SubtractUne 43 Irom ine 36. If line ~31s m",. than Une 38. enter .0. .
SeU-employment lax. Allach ScheduI. Sf. . . . . . , . .
AlternaUva mInIrnurn Illx. Allach FOlTTl 6251 . , . . . . . .
Sodal Sl!CI.fity and Medicate In on tip Income nol reported to employer. Attach Form 4131
Tn on qualiIled rellrement plans, Including IRA>. II required, atlllch FOlTTl 5329 .
Advanc. earned Income credlt payments Irom FOlTTl(S) W.2
Household employmenlla.es. AUach Schedule H. . .
Add lines 44 Uv h 50. This Is our tOla1lax . . . . .
1'~2
3
Account number
- 01 lint 59 wont AI'l'IJ[D TO YOUR 11111 ES11IlATED TAX ~ 61
If line 5 lis mora than line 58. subtract line 58 from Ine 51. ThIs Is Ihe AMOUNT YOU OWE.
F'" detalIs on how 10 pay and U5Il Form 104D-V, see Instructions. . . . . . . ~
63 EsUmated lax . Also Include on line 62. . . .. 63
U- peNliuor poI)oJ,l-'lhM Ihaw.....-1hIs r.....ano:t 0CJC0<I1lI1lJIng ~...., -....., ..tho_orlllJ~""
-.IheJ... - -...,~ OIdIIOUonor _ptw INtI UljlIywlls based... oI_oIwIlIdI_","'I1rIllHolIclgL
~ You sIiJ1aOn llaIAo You ~".."",
~ Spouse', sq.ow-.. r . joIrl ,...." BOTH must sign.
J$
36
]
31
38
39
40
41
42
~
.'
~
S5
56
57
58
59
60.
Fedl!fallncome Ill. withheld I,om F",ms W.2 and 1099, .
1996 estmaled tal paymer.. and _applied from 1995 'eUln .
EJmed r-na crt<it. Allach ScIle<Ue EIC r you hrIo a quallylng
cIlld. Ncxuuble e.vned Income: _ ~ I I I
and type ~ .................................................. 54
Amourlt paid with FOlTTl 4868 hquest '''' extension). " 55
Excess sodalsea.rky and RRTA tax withheld (see InSI.).. 56
Other paymentS. ClleCU f,om .0 Form 2439 b 0 Form 4136 57
Add lines 52 Uv 57. The.. are our tolal ntl . . . . . . ~
If line 58 Is more than Iino 51, subtractlino 51 from line 58. This Is the amOUllI you OVERPAID
Amounr. 01 line 59 you want REFUNDED TO YOU. . . . . . . . . . . . ~
Routlng ounbet CILIT[]I[] C Type: 0 Checking 0 Savings
~ b
Dote
Spousa', -".."'"
Pr"",....1l..
sIgr\a.... ,
FIrm'''e.~' ~
.... and
addrau
O>ock r
MIl
<i}
..' .
SCIiEOULES' A&13
(Form 1040)
Oep~ 01 U'l4I r,uMlll
lnlD'r\II A.......... s.rw.c. (901
Name{il mown on f am 1040
F L"
Medical
and 1
Dental 2
Expenses 3
4
Taxes You 5
Paid 6
(See 7
page A.I.) 8
9
Interest 10
You Paid 11
(See
p.ge A.2.)
Note:
Personal 12
IntctCSlls
not
deductible. 13
14
Gilts to 15
Charity
II you made a 16
gi~ and got a
benclil fO/It. 17
see page A.J. 18
Casually and
Theft Losses 19
Job Expenses 20
and Most
Other
Miscellaneous
Deductions
21
(See 22
page A.4 10(
OxpcmcSlO
deduct here.)
23
24
25
26
Other 27
Miscellaneous
OeductJons
Total
Itemized
Deductions
SCI._Jule A-Itemized Deductions
(Schodulo Il is on back)
.. AttlCh to Form 1o.cO. ~ See Insltuclio"s for Schedules A Ind 0 (Form 1040).
OJ
CIUtion: Do noI include .,pM$ts/.imtxxsed or pdid by OlhC/s.
Medical and dental expenses (se,e ~aQe A.!l... _' . .
Enleramounlfromforml040.hneJI. ~Kil
Multiply line 2 above by 1.5% (.015). . . . . .. 3
Subtract line 3 from line 1. If line 3 Is more than line 1. ente/ .0.
State and local Income taxes . , . . . . . .. 5
Real estate taxes (see page A.21. . . . . . .. 6
Pe/sonal p/opcny taxes. . . . . . . . . .. 7
Othe/taxes. L1sttypc and amount ~ ..............o.(?t
................................................................
Add lines 5 throu h B. . . . . . . . . . . .
Home mOftgage 1I11erell and poinlS reported 10 you on form 1098
Home mOllgage interesl notrcpor1ed 10 you on Form 1098.11 paid
to Ihe person from wnom you boughtlhc home, see page A.I
and show thai person's name, identifying no., and address ~
................................................................
................................................................
................................................................
Points not reponed to you on Form 1098, See page A.3
lor special rules. . . . . . . . . . . . . .
Investment Interest. II required. attach Form 4952. (See
page A-3.) . . , . . . . . _ . . . . . ,
Add lines 10 t/voo 13. . . . . . . . . . .
Gifts by cash or check. If you made any gilt 01 $250 or
more, see page A.3 . . . . . . . . . . . .
Other than by cash Of check. II any girl of $250 or more,
see page A.3. 1/ over SSOO, you MUST atlach Form 8283
Carryover Irom priOf year . . . . . _ . ,
AddJines15Uvo h11. . . . . . . . .
12
13
Casualt or thelt loss(es). Attach Form 4684. (See a e A.4.)
Unreimbursed employee expcnses-:lob Itavel. union
dues. JOb educalion, etc. If required, you MUST auach
Form 2106 or 2106.E2. (See page A.4.) ~ ..............
................................................................
................................................................
Tax preparalion fees . . . . . . . . . . . .
Other expenses-lnvestmcnL safe deposll box. etc. List
type and amounl ~.........................................
................................................................
Add lines 20 t/vaugh 22. . . . . . . . . . .
Entef lmooot from Form liMO. line 32. 24
Mulliply line 24 above by 2% (.02) . . . . . . . 25
Subtract line 25 Irom ine 23. If line 25 Is more than fine 23, enter -0.
OUlOr-Irom list on page A.4. Ust type and amount ~ ..............................
...............................................................................................
28 Is FOfm 1040.1100 32, over S111,950 (over $58.97511 married filing separately)?
NO. Your deductioo Is not limied. Add the amooots In the far right column }
fOf lines 4 t/vough 21. Also, enter on Foon 1040. line 34, the larger 01 ~
this amount Of 'flU standard deduction. '
YES. Your deduction may be United. See page A-5 lor the amooot to enter.
For Paparwork Reduclion Act Notlca, 1M Form 1040 mtructlona. Ca.1lo. 11330X
QtJn No 1S4S.0014
~@96
-
Seh,duIo " (Form 1040) 11M
Schtc:l\Au,uD (fOfm 1040) 199G
Namehl ~tnwn on r O/m 10<10. 00 noc rnltf "",me .nd \00(11' s<<uity number If shown on oCl~' ~kk.
- . 8"
Schedule B-Interest and Dividend Income
t
AIIKtvnenl
Sequence No. 08
Noto: If u h4d over $400 in t,ublc Intcrcst incomc. U muSl also com cle Part III.
1 List name or payer. If any Inlerestls Irom a seller.flnanced moogage and the
buyer used the propeny as a personal residence, see page B.l and list this
Interest first. Also, show that buyer's social security number and address ~
Part I
Interest
Income
ISee page B.l.)
Amount
(.
...........'1.'..............................................................................
. .m:,;.m.o~ a:... ..1. !..f..... .Fe I<t....:............ ........ ......................
.F,'p.p..j>J.(. ;.,.1. ......T.~L1.:=t............... ......... ...................... ....
.lY.\-.1.I 0,.1..... ...BANi"......... .................................................
NOli: It you
leceived II F Ofm
1099.INT, fOlm
1099.010,01
~ubstitute
statemenl rlom
a brok..age rum,
listlhe fllm'$
name as the
paycl and eOlel
(he 100allnlereSl
shown on lhat
tOlm.
............................................................................................
............................................................................................
1
............................................................................................
............................................................................................
............................................................................................
............................................................................................
............................................................................................
............................................................................................
............................................................................................
~
I
'.
............................................................................................
2 Add tho amounts on line 1 . . . . . , . . . . . . . . . . .. 2
3 Excludable Interest on series EE U.S. savings bonds Issued aller 1989trom FOl'm
8815, line 14, Vou MUST attach FOl'm 8815 to FOl'm 1040 . . . . . " 3
4 Subltactline 3 from line 2. Enter the result here and on FOl'm 1040 line 8a ~ 4
Nota: If hdd over $400 In ross dividends andl()( ocher dislfiburions on srock. musl also com
5 Ust name of payer. Include gross dividends and/Ol' other distributions on stock
here. Any capital gain disltlbutions and nOnlaxable disltibutlons will be deducted
on lines 7 and 8 ~ .....................................................................
Part II
Dividend
Income
(See page B.l.)
ele Pan III.
Amount
::Q:h ~:~ ~ ;::~: ::: G ka ::;;1 ii:::~ ~:1.:::::::::::::::::::::: ::::: :::::::::::
...F.i ~.t>,tJ!:.1 A (......:rf!.\l ~:r.:........ ........ ........ ........ ................
::l.
NOI.: If yoo
received a form
1099.01V ()(
substitute
statement rrom
a broketage
rum. ~st the
r"m's name as
Ihe pa)'et on<!
enler the lotal
dividends
shown ""!hat
rorm.
............................................................................................
............................................................................................
............................................................................................
5
............................................................................................
.............................................................................................
............................................................................................
...........'.................................................................................
............................................................................................
............................................................................................
............................................................................................
6 Add the amounts on line 5 . . . . 5'1 t . , .
7 Capi1a1 gain disltibutlons. Enter here and on Schedule 0' .
8 Noruxable disllibutions, (See the InsL for Form 1040, line 9.)
8 Add lines 7 and 8 . . . . . . . . . . . . .
10 SUblt8ct line 9 trom line 6. Enter the lesult here and on FOl'm 1040, line 9 . ~
"If you do nor need Schedule 0 10 repen any other gains or losses. see lhe
Insuuclions for Form 1040. Rne 13.
Vou roost comp/ele lhls pan << you la) had over $400 of Interest Ol' divldends; (b) had a fOl'eign acCOUl1\; Ol'
Ie) received a distrfbutloit frorn, Ol' were a grantor or. or a ltansreror 10, a tOl'elgn trust.
Part 111
Foreign
Accounts
and
Trusts
11. Al8ny time during 1996, did you have an Interest in ()( a signature Ol' other authority over a financial
8CCO\Jnt In a foreign counuy, such as a bank accounL seculltles account, Ol' other financial
account? See page B. I rOl' exceptions and filing requirements tOl' FOl'm TO F 90.22.1 . . . .
b If 'Ves," enler tho name otthe fOl'elgn counuy ~ .......................................................
12 DurIng 1996, did you receive a distribution from. Ol' were you the gr8ntOl' 01. Ol' ltansferOl' to, a
f trust? II 'Ves," see B.2 tOl' other forms ma have to r~e " '" .
for Poporworll Ptductlon Act Nolict, - Form lP40 Instructions. @ Sc:htduIt B (form 1040) 1996
(See
page B.l.)
"
EXHIBIT P
EXHIBIT P NOT YET AVAILABLE
.........................................................................................
22 Add lhe IIIlOlRa In tho III column lot Ilnto 7 21. ThilII
23a y.,.. IRA doductJon (III kloltuctJonoI . . . :u.
b ~'I IRA doductJon (1M 1nIlNctJorw). . . 2311
24 Moving 0Wfl--. All.... Fonn 3llO3 CO' 3llO:).f . 24
20 On.hIll oI...~I1'*1IlU. AI18CIl ~ BE 20
II line 3111 u.- 21 SIIl-ernpioyld tIIIfth...... "-",,,,,Ion (_InIl~.. 21
$28.4115 (lRW 2T Keogh I ~~ 8EP ~ . BEP. "'** . Ii3' 27
$8,500 .. chlld 2B p~ on ..ty w1Uodo... 01 NWlgI . . . 28
~~h~ I
)0<11, _Ihe 28 Nrrmt PIkL ~I 88N .
InlItuc110na lor 30 Add ..... :u.1/woo9I28. . . . . .
lne 54. 31 .iubtr.cl 1M 30 from 10122. ThlIII ._
FOf Pr1vecr Act - "_II. ~ ~ n Aal",,-< _ ..- 7.
43
"'\
j 1 040
Label
ISH
pog.ll.1
1
Filing Stalus 2
3
Chock only 4
on. box.
5
Exemptions
If more Ihll1 IIx
dIJ>>Od"',
... thl
,",',uellcn.
lot line 60.
Income
A"ach
Copy 6 of your
forma W.2.
W.2Q, and
101l0'1I he...,
II you did nol
g'l . W'2,
108 lhe
lnalrucllo",
lot lint 7.
Encloso, but do
not .nach, any
payment. -'110,
p1eue enclose
Fonn l040-V
(... lhe
lnalructlono
fot lint 62).
Adjusted
Groll
Income
L
A
.
I
L
o.p~1 QI ... YI.-.y-W.,-w "--- u-v....
U.S. Indlvlduullncomo Tux Roturn
FOl"N YO'" JII'l l-o.c. 31, lwe. Of 0lhW lU Y'" ~
y...ltJOnomollld....... lMl_
J
.
I
.
~@96
pc) IRI u.. 0rIr-00 fIIl4 ... or ~... W'lI. 1PK.e.
, I~..ndn . .. OMO No. Ir.4S-0014
You _ -..1,,__
It./ i3'flc;;J.~i
.......'. - MCMllr_
I I
'"
"f'-no.
For help ftndlng line
Il1Itruc1Jona, ... pig..
a end 3 In the bookIo1.
Y" No No,", ChocAi1g
r..- ... nof
<Iwvo /'OlX... at
-/'OlX..Md.
. . . . .
10 lhIt fIrod7 .
SIngle
Morr1td lijng IolnlltCLm (.ven r only one hod Income)
Monlocl hlng _II. IliUm. Enl.. _'I JOCiII Mw1ty no. JboYl end /ull\llnl tw.. .
H.ed of houllhold lw1lh qUlllfying poroonl. (5" Ino1rucl1ont.) II the quoJl1)olng pIl100 10 I cNld but 1101 your
doptOdlOl, 101M Ihis cIild'. nllm. her.. .
CuDld wido ~th de odlnt c1wkJ eal UN died ... 19 . SM InelfUQtona.
a. !B'YouIHIl. II your parlflllor oomoon. tiN) CIrt cItIm you .. I dependll1\ on No or Iw lu} ... .,.....
rah.n, do not c:htck box 8.. I . . . . . . . . . . . . .. d\ICU. .. L
lIMo .. ... .
b SpoUII..............,.,........ ...., roc
c Dtpendonla: I ,plRl. , 1 .pond. I (41110. _ d1ilrll II n..
'-"_11.11110,. 1I1.lla..lllplO Ml~,., ......:
II fkd nomo wi...... . I"" otII you -!-
. 11,.11 lift ...
"" ... II 4....
".,"'UN
(III ""'-I _
0t00041l1lo II Ie
.1....,.. ..... _
U4........ QJ
00- to
1Ioto..... ~
d
7
80
b
8
10
11
12
1~
14
180
180
17
18
18
200
21
T 0111 nurnbt< of .xem Iono dolmed . .
Wag.., 1IIar1tt, llpe, tic. AI18CIl Fonn(.) W.2
Toxeblt 1n1_1. AI18CIlllchedlH B . "- S4OO.
T......mpllnlll..1. DO NOT lnoIudo on lint 80
Dlv1dend Inoornt. AI18CIlllchedlH B . oyer S400
T..obIt muncl.. ortdllt, ot olltoIt 0I1lt1. ond IooIIInoorno Wet '"" InoItuoUono) .
8b
AnrnonVrtcelvtd . . . . . . . . . . .
.
e..ln_ Inoornt CO' 00etI. AIlach &chedult C CO' c-ez . . , . . . . . . .
CopItol goIn or (Iote). II lequlted. _ 6ctltdlM D. . . , . . . . . . .
Other golrllCO' \IONItl. AI18CIl FOlTIl ~787. . . . . . . . . . . . . .
TOUJlAAdloCIIbWone. . ~ LJ bTWbltlO1l<A'lllMtnLJ
Tolo/ pon.lanllnd ....... ~ U b TWblt I01l<A'IIlMt InoI.l
Rtnlll .... III.., rDyIftJel. porInereNpo. 8 0ClIJlClIIlII0n INoIo, tic. AI18CIl 8cllICluIto E
Fann Income or 0oll). Attac::h 8clhtdlJe F . ...........
~-:=::::~'lzO.l' . . . . L:Jb'T~~~~
0Ihtt Inoamo. UtIlype ond ........-.. Inolruoaone ... .................... .........
. . . . .
~
.
eeo.....l1_
Fam 1040 I''''
R
151lln 1040 IIQQa)'
Tax
Compu-
latlon
36
~ you w.nt 30
Ih. IR5 10
hgu" yot.r 31
tall, 1M the
InllrucUonl 30
10/ 1in131,
Credits 38
40
41
42
43
4-4
other
Taxes
Paymentl ~2
63
114
Attach
Forme W'2,
W.2G, IIld
IOW-R on
lhe lronl,
Refund
HlVehlllll
dncUy 10
yoll'bri
0CC0<.nI1 5M
mlandllln ~ d
6Ob, C, IlIIl d. 61
Amount ez
You Owe
Sign
Here
KMp . COpy
oIlh1s rotum
10/ )'011'
rlCOfdt.
Paid
Prepare,'.
Ule On IV
32 Amo.....lllom IIot 31 (Id""od goOM hcomol . . . . . . . . , . , .
33e Chock W: 0 You _. M ot oIdII, 0 Blind; 0 IopouM Wit oa ot oIdII, 0 Blind.
Add Iht IIU'TlbIt 01 bel.. -...s _ ond ont. \he IcUllwI. . . ,~33e
b K you ." mllT1td filing IOponoltly IIld your IpOUII homll.. dlclucllont or 0
I"'" WIfI . duo/'IIolUI IIIon, _ I1ottuctIoruo ond ~ h... . . . . . ~ S3b
! IIAomluld dtducUono from 6chtdl.4. A, lint 28, OR ]
34 Enl. I1IndIrd dtducIlon IIlO'Ml btIcw I", yout fling 1111.... 1IuI_ lhe
Ih. InJttuclIono " you chlCl.td lilY box "" IIno 331 '" b '" -..
"rver CIIl c:iIIm I"'" .. a ~anl.
~r; · 61ngle-44,OOO · MIIT10d Nlng loInUy '" OuaIlf)oIng wtdow(~.100
1 Hold 01 hoo~,800 1 MarrIod fIIIog 1IpWIl"~,360
Sublllct Un. 34 fram Il.nI 32 . . . . . . . . . . . I . I I I I . I
K Wnl 32 " $88,4160/...., ml.4UpIy $2,ll6O by lho IcUI numbot 01 ~11ona clolmod ""
Inl Bd. " In. 32 II 0'" S68,415. _ \he wo~ In Iht 1nI1, for Iht omounl.lo II1lor
rlUbl. lnC<lmo. Subtract In. 30 from Uno 36. Kina 30 " men IhMl Una 36, ant. .0. .
rM. 5" InoltuclloN. ChICk W lotoIlnclud.. lilY \Ulrom . 0 FOlTI1(Ij 8814
b 0 Fonn 4912 , . . . . . . . . . . . . . . , . . . . . ~
39
40
41
~.
00011101 child and dopondont G8I1I 'JjlOl\SIS. AI1ach Form 2441
CrOOK fOllh. IIdor1y or lho diWllod. AII.ch 5ch1cll.4a R , .
For"gn I.. tlodh. All.ch Form 1116 ..,...
OIh.,. Chock II flOm I 0 Form 3800 b 0 Form 6396
cO FOIm 6801 d 0 Fonn (1pICIly)
Mdln..3gllvough42 , . . , . . . . . . .
5ubll1lct line 43 from Wna 38. IlIIno 43 Is morllhln 1In. 36, onlor .0- .
42
I'ay.e 2
,!,7dP
. .'
43
4-4
46
46
47
46
48
50
~1
~
46 5oll.~Io)'ll1lllIIU. AlIach Scholl," SE. . . . . . . . .
46 AllomaUy, mlrlmum ..., AIIAoch Form 6251 . . . , . . . .
41. 5oclol JICU1Iy ond MocIIcn... on I%J iv;Qmo nol rtpOl1Id 10 ompby.. Al10ch (arm 4131
46 ru on quollfltd rlllromont piano. kldudng IRAI. K ~1cI. 'n.cIl Farm ~ .
48 AdylllCl _ Incoma crodlt P_1I flom F~1j W.2
50 HoUMhold omplo)'ll1lllII..... Mach 6chtdl.4, H. . . .
~1 Add 11n.. 4-4 h 50. Thb 10 our 10lalllX. . . . .
FlclnJ Incomo \U wllhhofd Ir"," Fonna W.2 onc:11089. .
1 ~ oolima1od III poymonto ond IIIlOII1l oppIIod Irorn 1986 rolum .
Eomod Income orodIL Al10ch ~ fie I you _ I quolI!)1ng
<hid. Nonllubl. _ hc:cmo: _ ~ I I I
IIld Iype ~ ..................................................
Amount pold Wfth Fonn 4868 (roqUMt rOt 'l<1anolon). . .
Ex'*' IOClaJ MCUrlly IIld RATA'" wtlhhoI<l (_Inoq . .
OIhOr pl)'monll.CI1ICkW from o o Form 2439 bOFonn4136
Add In.. 62lhtou 51. n- orl 10111 nll . , . . ,~
II Uoo561o /11OfI1han IIot 51, MbIroct.... 51 Irom IIno 66. ThIo lllho _I"'" OYiftPAIO
AmounlorIlnoIillYOUWIIllRUUHDEOTOYOU. . . . . . . . . . . . ~
Routing numbor OIIJ::D:IIJ . a TWO: 0 CI-.g 0 BaYlngo
AcCOlI1\ numbot
Amount 01 lint 59 u """ APrI.I TD 0 '"lEl MATED TAl ~ .
If Uno 5110 mor.1hon lint 56, __....66 1I'om.... 61. ThIo 10 1ho AMOUNT YOU OWl.
F'" dotal. "" '- 10 pey and ... Farm 1Q40.V, -1nIINc1Iona. . . . . . . ~
113 E.llmallcl I.. . AlIa InducIo on .... 62. . . " 113
Undor - at ~,I_. 1Ilol1_ ._1llIo rll...1lIIl ~~ OdIId~" ond ...._. ond 10 III bool at... kIoMtIdgo IlIIl
-,llMyor.WO.ocmcl,..s..",.....~oIpr_(olIIw_ 10_....._...11__....."".... IOlIIl~
~ Your .~ IlaIo Your __~Ion
~ Spouoo'1 ligna.... . llOInl ........ BOrn _I oIgn.
66
66
&7
66
~8
601
~ b
Doll
Spouoo'1 -
Pr~...,.. ~
UgnIk.r. ,
~m'. neme t<< rouw
. ... ...,~I:.,.. Wld
--
IlaIo
3-1 -
e
oW
~
'..
.""
fK;h~ A&D (form 10401 '*
twne(t.I on form '04Q. 00 noI .... Nmt Illd todIII MO.w\ty nutl'\tMf . thcNrn on gUW tide.
'"" . :... "
Part I
Int_t
Income
ISM pogo 8.1.)
Nola: K you
locolv.d I Form
l089-INT, Form
10890010, at
lubllhut.
.lllomont 110m
I lxokt<lglllnn.
IIlllhI IIm1'.
nurn. II ,he
flayer and Intll
Ihl lotollnl....1
Ihown on "'"I
100m.
Part II
Dividend
Income
ISM pogo 0.1.)
Nola: If you
received _ fonn
IllOO.OIY at
lIub.Uhltl
Ilalem..,' from
. btok.lot
IIlm.lltllhl
firm', name .
Ihl poyer Illd
enl. the total
dMdondo
IIhown on IhoI
loon.
Schedule B-Interest and Dividend Income
Nola: n Ilod ov., S400 In I...lblo kI'....,I Incomo tnUJI 0110 c lol. PII1/f1.
1 L111 name' of pay'" " Ilrf InlelMll. !rom I "'It,..1In1llOlld mortgagl and thl
buylt uMd thl proporly la I poraDIIII ,..!donCI. ,.. pogl 8.1 Ind lIalll111
Inleml "ilL AIao. ahow thai buyll'l IOClIJ 1IICU,lty numb<< and add..u ~
..............;............................................._....,.~,........~...H.............
...~. ~~. ~.E:.(......o ..... ............."._............., ~........ .,....,.., ......, .,...._
,. . Q .. .... .
.. :/,<<" At"/. ~ J: h....\... or .1::... y. ~ 1..~.... ..:..........:.......,.... !'~!:" ..... ~ ....: ~
......:.....,......................,..............,.............,...,.,..'J..t:...~..............
.................. .......... .... ............................. ............................~..
......:......................... ........................... '..' -:-:....:... .......~...... ~.....~.
............................................................................................
1
............................................................................................
.............................................................................................
............................................................................................
.........................................................................;...................
.........................................~.......................11:.......\...........y..~...
.............................................................................................
............................................................................................
2 Add the ImOlln~ on line 1 . . . . . . .' , . '. . -. '. , . . " 2
3 Excludlblt Intlrul onleriel EE U.S. osvlngl bonda Iaeued allar 1Qag from Form
8815, line 14, You MUST al1ach Form 661510 Form 1040 .'. . . . .. 3
4 Subtreclllne 3 I,om line 2. Enl.r Ihe result he.. end on Form 1040. line 6e ~ 4
Nolo: If hod over $400 /n IDSS dividends llId/or olher d/sl11butJons on II musl e/so
a UII naml of payor. Include gra.. dlvldenda and/or olh., dlalribullonl 011 'lock
hefl.MY clpltal glln dlltrlbutlonl and nonllxlblt dlalrtl/Utlonl will be daducltd
on In.. 7 IIld 6 ~ .............'....................:........:..........................
:e:b:Q~~i:~::::G.~-;;.t~:::F.:~~...,"rr~:;::::.,. ::'u":::r.',.;:::.,::::'::::.,':.,:::::: . .,'
p,. ",,01~ ..... ... '01' "
.. .1.0.'" It." 1- ~...... .......... ..,...... ........... ....... .......... ...... ..... ............,...
"'. I. t> - . -. '. .
.. .J;".I.~.t'..T.~.,,-..... ........ ..f".' "'r ..~....... ....... ....... ... .... ... ....... .....
. :rb.a......A.~Jl.i.t..O.i>l......r:\J M ~ .~:......... ~.. .:.:...... ...:...~.... .......
-II
...'......:.......:............. .................................:................-............. 5
............................................................................................
'. '.;,' .
......................................:.....;...:1:...;':.:........~:...r..:~t......\.....,.........'t.
.............j.......................................:...,.:.'.......~...~.~,...~...............,..~
...............................................................................................
................................................................................................
. .
........~~.........................................~..................................-........
e hid.;;;~~;~.;.i~.6..:...:t.:'.:'..?r7:~:'l'~ril.T!7.1..:..:...:..:"'.
7 CapltI/ gIk1 dIIlr1bullonl. Enter hn and on Schtdula D' . 7
8 Nontwbla ~ (Sea \he klat. fer Form 1040, line Q~
It hidllnte7and8 . . , . . . . . . . I . ., ,.....
10 Subtract Ilna II from llnl e. Enter the ..auh hn and on Form 1040, IIna II . ~
'If you do nol need Schedule D 10 fIPOIt ."y 011IIII' QlIhI or /O&IM, _ /he
/nsllUcllom (or Form 11U0. IiM 13.
You mutt complete thIa porllf you (oj hod avor $400 ollnl.,..t at divldenda; lbl had . 'at.gn KCOI.Wlt; or
(c) racalvacl a d1atributlon from. or W1I<1l a grantor of, at I tranoIaror to. . foreign IruIL
11. Nolllytlme dumg 11ll18, dld you havl 111 Intllllt In or. Ilgnature or other IlIIhortty 0't'1f .flnancllJ
account In · foreign DOunIly, IUCh . . bank ac.count, lICUrltlaa 8OCOWI1, or olhlr INncW
IIOCOUllI? See PIQIIH lor uoapllonl and ftllng '*lUlrtmenlIfer Form TO F llG-22.1 , , , ,
b If -V.... ant. the '*lIa of Iha fcnlgn COUllry" .......................................................
12 D\mg 1l11l6. dld you receive I dlW1bu1lon /rom, or w-. you the grontor 01, or tr_faror 10, a
lore n trull?1l "Vel 0 _ e I B-2 lor olhot forms 011 me hevI 10 IUa
for 'lIplrwof1l, fteduatlot.Aat NoIoe.... fotm 1040 ~ (i) 130
Part III
Foreign
Accounta
and
~
IS..
poge B-1 ~
AlIachmtnl 08
Ioquonot No.
Amount
NIle PIIt III.
Amount
~ . (form 10401'.
Proflt or LOIIII From Bu.llleu ...1 ,n... . ......'" ,.....,.
"" ~ PIf1nofwIWpo, ::~'1IIo '0111I lOO1l. .. ~@96
_.. ""'-'1 ... ~.w..-I
............... - ~ Alloch 10 Fonn 1l14a.... Form 11141. .. -lnolzuoIIcMw for __ C ('orm 10401, 6oquonc:o No. 09
--lr-IMNI
! ,I.:> J s:
. ~ Pf'. lip.. ~......__
11M Pi IC~~ . I ~ V
., D~ID_lDIl."1tJ1
~ - I r.
I BUll"... IddtMI (IncIudJng IUIII Of room...~ ~ . '.(fJ....~....1/.Lf..h.....:~t.....~...7t.Li..,:r.J;.:...':/...............;;............
ell lown Of olllol 11111 and lJP codl .
A<:cour<<Jng InIlhod: 111.29 Cull (21 0 AoauoI 13I 0 0I1w(~" ..................................................
Did you 'mlllllllly pIIIlclplll' In Ihl OfA<lllon oIlhll bull""" during 18861 " 'No,' _ PIQI Co2 lor IlmII on~. .lEH.. 0 No
II you Illnod Of Ie l,j,1d Ihll bu.i"... durin 1Il86, chock hef.. , . . . . . . . . , . . . . . . . . ... 0
Incoma
---.-.-- --...
.-,
SCHEDULE C
(Fonn 1040)
A
c
P11noIptI ~ << prof"". ~ IIf'Oduol 01 ..w.\Me P-clI CoI) _.
T 1:
Bwl"... 1lI/1lI, no NpIlIle butIt*I name, ..... Ilit<'lI.
. to.
F
a
Ii
1
GrOJlIlCllpl. Of III... C.ullon: If IIliI income was I1Iported 10 you on Fam W.2 and fht 'SII/ulOt)'
.mploy,,' box OIl 1111' form WaJ ehttAId, ... POll' C.2 .lId chttA".,. . , . . . . . ~ 0
Rlturna IlId IIlowlIlCn . . . . . .
6ub""cI Ilnl 2 "om 11M I . . , , .
Coli 01 goodl IoId (',om 11M 42 on plllI2)
2
3
4
..
I. _ . . ~ ." .
e a'OIl "'0111. Sublrtcllln. 4 lrom lint 3 . . . . . . .
a 00.. Incomt, including FldtralhI .11I1 gMOllot or lUll tu cttdll Of rwfund \He ptgI C.2)
, "
7 OroOl Incom.. Add _ 5 and a . . . : . . . ; , ."; . ,.; " ;",..'. . .. 7
.nln. EnID( ex enses for business use of OUf home onion line 30.
I Advtrllllng.. ... 11 Ptnabt rd prolll~ pWlI 18
8 Bid dlbU lrom - or ao Rtnl or .... \He ptgt ~I:
Ir.oIcM (- ptgI C.;Jj . I . ""**' "*'*-'I, rid ~ .
10 CIt and ~ IllpIMM ~ 0Ihtt ~ properly . .
(- pill' C-31 " 10 ., /ItptIre and ~ . '.
11 CommlMlon..nd 1- .. 11 22 ~ lnoI_ n Pw11101 .
12 DopltClon " . 12 U r.... rd 1IotNtt. . . ..
1~ Otprtcll1lon rd -. 1111 14 r............. ond tnll<\Ak'vnonI:
'xpenMdIductkx'It>>trd.lded . T.......... . :'. . : . .
~ PIrIIl~ "" PIll' C-31. 13 ~ IoCIIIt rd ....
14 Employ" btntIK "'0lJW1lI IIrllilvnt<1 .
(oth.. Ihao on InIlll1. . , . 0 Enllr lOll d
16 InJurlllCl (ollw tho, ~ . Iroo 240 II.C>jtct
10 1h'IlI_
II Inl...." "" _ (;.41.
· MorlQIgt ~ 10 brio, 11c.). lilt d Ik.CMd ... 240 I'OIn Int Z4b
~ Othtt. lib 28 U11111tt . . . . . .
17 Ltgtl ond prtlIlIIIontI oJ :It Wogea (\tu """"",""~ cnditJl .
.r.oIcM, , . . . 17 11 OIIw~(lIun""4I""
11 0I11t... ". . . 1 ptgt:l! . . . . .
u rolollllpll_1 bot... ~ 1<< ~ UN 01 home, Add ..... I t!Ioul;t 27 n cckrmo . ~
18 rlnllllw ptoII\ ~.lIl.tCrKI... 2.1nlm... 7
~ E>ptNII for butIntu UN of V- home. Allllch I'onn II2t
~1 N.l "'01" o. (I-I. lkbIracl ... 30 from'" 2&,
· ". P<oIrt,...... on Fonn 1040, lint 12, IndALSO on --1IE.1Int 2(1I11U\ory~,_,
- pill' C'51. EotaI.. hi 1nIItI. "".on Form 1041, lint 3.
· "' loot, you loCUST go on 10 ... 32-
aa " you hI\OI I lola, chtds tIlIlxll \hi( cIIIo..... )011" ............ In tHe ICth<<y (_ PIllI c.6I.
· · you chtcbcI 32a, ..... till "'" on Pomll040, ... 12, end AUIO "" loti.... .. ... .
(1Iltutory tmpIoyett, III P-clI ~ EotaI.. end INIII,"'" on fcnn 1041,... 3-
· · you c:htc:kld 321>, you MUSr _ Pomlll..
For hpe<worlL RMullllon Aot NoIIot, III ... 1040 IowIruoIIont. c.s..... \1:\SU1
131
1
2
3
4
6
.~
}
}
:a.. 0 Alh,NIntrt It " rIIlr..
_0 Same In...._... naI
IlrIIlr..
""" d.... 0 CFft 1D4011111
,"" .
~hGd..... C (Form 1(40) ,OQG
ImIl CO.t 01 Oood. Sold (000 page C.S)
~ M_W~~ 0
valu. doling Invootaty. . 0 Coot b 0 Lowot 01 o0oi or mor1<<< . Othof (ItlKh up&.noUon)
~ W.. II><<. 0I'tf ct\ongo In doI"""'*'o ~ aooto, CII voh.oIijJano bftwMl 0l*lIng JIld clooIng Invertor,? K
-V....1ttac:h upiInI&kx) .'. . . . . . . . . . . . . . I . . . . . . . . . . . 0 YM .0 No
P'oe 2
aa ITWWlIory 0\ btgIc.'W1g 01 )'W, . dllfll'lflllrorn 1001 1'"""1 dooIng ~. IftIoh IIllllonIIllan
II PI.rah_ .... 0ClI\ 0I1Lwn1 Yo1IhdnIwn lor porIOllII UN
. .
17 Coot of \o.bo<. Do nallloludl NIaIy poId Ia ro<rMlI
. Mllorlllo ond lupplloo .
'.
. . .
. . . . 3lI
.,1 .. .
. :lII
, . .
"
40
41
:lII Othof COItl , . . .
40 Nfd Un.. 35 Ilvough 38
41 Invonlory II ond 01 rOIl
42 Ca'l 01800dl lold. Sublroct IInl 41 110m Unl 40. Enler Ihl r..utt herl ond.n I>" I 1,lIn. 4 42
InlormBtlon on Your Vehicle. Complel8 this part ONLY II you ar~ claiming car or truck expense8 on
line 10 and are not required to file Form 4562 lor \hI. busln888. See the instructions lor line 13 on page
C-3 10 find OUI K you must fllB.
q Whon did you pl... your vtNcIe In _lor buoII*o JlUlllOOM7 (month, cloy,)'Mf) .. ........I.........l.tL. .
44 OIlhllolol nunbor 01 mhl you dravl your voNdo dUI1ng ll1llll, 1111... "'" ~ of mlloo you ~ your voNdo lor:
..
I Blaln_ .....jf.-!i./?..................... b CarM1uIIng .....;?j'~................ Q Othof ...:..............................'. .
. . .
46 Do you (or your opa...) haYl anaIl><< YIhk:II IYIIIIble far peroaooI _7 .
. ....0 YII
46 . W.. your vol1lclo .YIlIobIo lor UN during on'iluty hourI7
. Qi1 VII
J&I No
o No
47. Do you h.v. 1Yld..... I. IUppor1 your daduQlon? . .
. EI Y..
ONo
b ".Y.... I. Iho l>fdlT1C4l wr1l1on? . . . . . . . . .I!!l VI.
Other -... UBI below business ex nse8 not Included on lines 8-26 or line 30.
o N.
.<;; D.:n ~ !I..I 1.1\ .t.l.lU................. ................ ........ ...........r....... .............. ........ ...... ro
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4lI Total _fa
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1 ... 21
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: SCHEDULE SE
(Form 1040)
Sclf-Employmcnt Tax
()f.t1J No IStS-0014
0upat11flt1V. 01 hi t"'k6J
~tlrW ~ s.w:. (981 ... Anlch to form 1040.
Ha of penoo wiU,"If..mploymenllnccrno ~ !.hown on ram 10401 SoclIsl Sccuoly numbLY of IJelson
. B' t,' WIth ..1f..mploJmont income ..
~ S.. Inllluclion. for Schedule SE (Form 1040).
~~96
Who Must File Schedule SE
Vou musllile Schedule SE U:
· Vou had nel earnings 110m seU.employment flam other Ihln chulch employee Incol1lo Olno 4 of Shorl Schedulo SE or tino 4c of
long Schedule SE) or $~OO or moro, OR
· You had church employee Incomo or $100.20 01 mOlo. Income horn services you porformod as 8 mlnlstor or 8 member or a
religious order I. nal church employee Income. Sea page SE.1.
NOlo: Even il you had a loss or a sllldll amounr 01 income 110m sel'. employment. i/ may, be 10 }'OIII benelit 10 1,Ie $clledu/e SE and
use ei/hel -op/ional me,hod- in Pall II 01 LOllg Sclledule SE. See page SE.3.
ExcepUon, U your only seU .employmenllncome was hem earnings as a minisle,. member of a religious order, or Chrlslian Science
praclillonel and you liIed Form 4361 and received IRS apploval not to be laxed on lhose earnings, do nol file Schedule SE.lnstead,
write -Exempt..Form 4361" on Form 1040, line 45.
May I Use Short Schedule SE or MUST I Use Long Schedule SE?
DIO vou RECEIVE WAGES OR TIPS IN '1157
No
YM
Ala )'OU . ffUII.~llf. member 01 . fefegiuus Old., 01 Ctvlltlan
XO'ICG ~1C.'t.i(n... MIOIOCIIiwd illS 'IJPfOVII not '0 be laud V..
on tllrllnCJS rum lhe" 5Ol.I'ClS. but)'OU OWl MV.'mpIoymtnl
U11 on Olhel' Ui!r1ngI7
Was lhe 100al cI)'OUt WI(J" and lips s.object 10 social WCLl.'
Of IIlknad "1"'fR_ 1'1 plul ycu net lafnklg' "0m
self.,mplo)'mll'llTlOf' U,.n 162,)001
Y..
No
No
No
Ive you utf1g ono 01 the opUonal mettods 10 f6gu"1 )'OU' nee
."""'IlI (sao _ SE.l)1
Otd )'OU rcceive! cluch .mplo)'H Income reported on FDlm
W.2 of SlO8.28 01 mor.,
No 0kI you reeetv. tip, SOOject to SodalleCla'1t1 Of Medu.la. V..
11101 )0<1 did noI'.pllIIla)Ol.< 0""""",1
Ha
YOU MAV USE SHORT SCHEDULE SE BElOW
YOU MUST USE lONG SCHEDULE SE ON THE BACK
Seclion A-Short SchedulB SE. Caution: Read above to see if you can use Shrxr Schedule Sf.
1 Nel farm plollt or Qoss) from Schedule F. line 36, and falm pannerships, Schedule K.l (FOfm
10651. line 15a . . . . . . . . . . . . . . . . . . . . . , . . . " 1
2 Nel jlfofil or Qoss) from Schedule C. line 31; Schedule C.EZ, line 3; and Schedule K.1 (Form
1065). ~ne 15a (o!hel than farming). Ministers and members of religious Ofders see page SE.l
fOf amOUIllS 10 repon on this line. See page SE.2 fOf Dther Income to repon. 2
3 Cornbioo lines 1 and 2. . . . . . . . . . . . . . . . . . .
4 Ne\ earnings from self-emplaymenL Multiply line 3 by 92.35% (.9235). II less than $400,
do nol rile Ihls schedule; yoo do not owe sell.employmellllaX , . . . . . . . . . ~
S Self-employment lax. If lhe amoulll Dn line 4 is;
· $62.700 Of less. mulUply line 4 by 15.3% (.153). Elller !he result hele and on }
Fann 1040. line 45.
· MOfe than $62,700, multiply line 4 by 2.9% (.029). Then. add $7.774.0010 the
result. Elller \he IOlal here and on Form 1040, line 45.
3
4
6 Deduction for one-Iulf of self.emploYFnenllax. MulUply line 5 by
50% .5. Emer \he resufl here and on Form 1040 line 25. . . .
For Plperwork Reduc1Ion AcI Nollce, _ Form lIMO Inslruc:llanL CII. No. 11158Z
5 $,
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Sc~ SE (form 1040111"
,..-m
C04-30-9205 BI 161-34-2254
BARBARA BISTLINE
938 FOREST (T
CARLISLE PA 17D13-4222
o .-eAL ,,",,, ,..."
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ol'.ll MO JO FO
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fttlfDIHCY "AWltQwcta Onl, Onel
Rl2I. NRD pO
RalaIonl NonI.- PIIII''''''-
Enllr Iht tI1\I you WI'" . PA 'Ndlnl:
from I IV6 to I 1M
_" Of IIjHOO\. OII11UCT
I'Alll:\L-..
acHOOL OIITNCT COOl
:~T r"( 'p.
dJlU
JlloIl.
Z4>Codo
"IHAYEJAOORESS CHANOE O.rIClH 'OR A'"' 100"" r
! Ih. abovl "IOlmllaon i$ "'""Inl hom your 1995 PA lal relurA. ChICk1hll BOI.II youradelll.. changtd, allo plQo 0 Check II you d not nHd I 1997 PA Tal BookIeI
naml and Zip Codl 01 Lnl (1Iy, to.nsl'up, borough or municipa~ly "h"1 you "vld on 12131tG6. fir AO .11 ,,,,"lkIJf I""" ""MI r.flUP! '1IHli ,01,.1 rAl'l
. ZIPcodll~'"." " , "
'oss Compensation from W.2lorms and Olh.r wage .lalemenlS .......... .1a ,. AI1.ch your W.210fml 10 lhe
r~.".' E \0 ""'" lid. of your relu,n.
".imbursed Employ,. Bu''''''' Eapen,ufrom P'" ""'.".... U . . . . . . . . . . .10
..IPA T..ableCompensalion. SuOlraellin. 10 lrom line 1"........................................ .le Ie
A T..abI.InlOlesl (CompIelund attach P'" Schedul....U av.r SI,ooo). ...............................2 2
.... TuabIe DMdBndJ (CompIeI. end altaCh P'" Schtduta B U avlr SI,ooo) , .. . .. .. .. .. . .. .. . .. .. . .. .. .. .3 3
lol Inc:omlOl ILouI from Ih,Optrallon 01 I 8u.lnlll, ProlluionOl Fomr .........,................,...4 4
1.1 Gak1 01 (tosSllrom h SJJa,ExchaIlgt 01 DiJpoJiIlonol PfllllBr1y ....................................5 5
\mounlol GIin Excluded from P'" ScI1tduIt PMS. .......................,.5" 51 00 not oclclafllodllCl a.. 5a
'j.llnc:omIOllLoSlJlromRonla, RoyaItieJ,Pal.nIJand Copyr1lihls ......................................6 6
='IOIOInd Trusllncome ....... ................................................................7 7
::;.mbl""land loll.ry WlMinQ' . . . . . . . . .. .. .. . .. . . .. . . .. . . . .. . . . . . . .. . . .. .. . .. . .. .. . . . . . . .. .. . . ..8 8
TOTAL P'" TAXA8LE IHCOME Add in.. Ie, 2, 3, 4, 5, 6. 7 and S. Do nol.ublll'I'llo"lropo~ad S 9
In onl or mOrllln.. trom Ihl prolll,lneom. or glln on Iny olhir Incom. IIn.. Nor Cln lpoulla o"ulllch othll'llncomt Ind (lo....I.v.n It on Ihl IIm.lln..
?A TAX LIA81L1TY Mullipl line 8 0 2.1'10 0.028 .............................................. .10 10
ToIeIP...T..WilhholdlromW.2Ionns,elc. ...........,................ .... .......... ...... ......11 11
Cre<lit from IS95 P'" To R,lurn 18 12e paym.nl wllh 1996 Est.nslon .. .. . . . . . . . .. .. . .
111116 Elllm.led PlymenlJ . I JOb. 12d Nonrllld.nl Tu WIlhhold lrom P'" Schodult. HRK.l
Totll EIUmJI,d PaymenlJlnd CrldllO Add Inll 12a, 12b, 12e and I1d ... .........................., ,lZO
Household M.mberJ from P'" Schodu1e SP, P.~ II. line 4 ................ .131 131
Your EliQibiily Inc:om.from P'" Schedule SP, Part 1Il,Iino 2 . . . . . . . . . . . . . . . .130
Your Total Income Irom P...Sc:hedu\I SP Pari 1Il,IinB 1 .................. .130
T.. FOlgiYtneSJ CIedlllrom P'" Schedull Sp, Pari Ill, line 7 ......................................., .13d
Total Credil100T.... Palrllo01l1Br SIeI"'OlCounlrlel Irom P"'Schedul.(I) G .......................... .14
EmpIoym.n1lncenUv. Plymon\s Crodillrom P'" Schedule W . . . . . . . . . . . . . . .. : .. . . . .. . . . . . .. . . .. . . . .. .15
TOT...LPAYMENTSANDCREDITS Addlinel 11.12., 13d,14 and 15 ................................ .16
P'" TAX DUE Una 10 I. m')fIlIlan Unl 16 ..........................17
Mak. check ,blllo P'" OEPT. OF REYEHUE. USE YOUR PA'V.
OVERPAYMENT Una 18 II morlthan Ino 10 ....................... .\8 18 Chack III your ..Icullllonl
IMPORT...NT: Tha 101" 01 IInIl ISa Ihrough 19<1 mUlllquallinl 16. Illll" r IRl until ,,"ka 01111 Il'
.. """""10I1ina 18youwwu I RllundChecllmallod 10 you .................................... ..ISa ISa
." """""I 01 Iina 18 you WIl'II CIIClIItd 10 your IIl97Es1lma1ed TuAccllUnI ............................. ..1811 19o
'C Amount 0I1in118 you WW 10 Dolllta Iolho Wild RaJOUfce ConION"lion Fund ......................... .Iac ,ac
.d AmounrollonelB wanllo Donall 10 Iht US . Commin,".PA DwISIOll.........................I9d 19<1
., _____~I01WJI......._-...,......._......._.._...-...-..........~.....,-......-...-
''''f~," DtIe OIyWfttTIte(tlonI"""'** "*-
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pOu.... .........ur. CW IllnlIoIn't1 Dill BE SURE 'YOU
< lAND YOUR "'OUU) liON
."pat" . ~ MaIM. oCNI ..... ",..,lMl_l. tluM Oft .........1otI 01 "h"" IN pl..'" NI .'" ~ -OOUIll CHtCl AU MATH" AnACH ilL ICHlDUlIl AHO 'GRIll.
"'" ,-.--
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130
130
I ;;J()D
You mUll till by
April IS, ISS7,
Fill early, II you Cln,
13d
14
15
16
121
b
17
See In.lruCllona lot
HOW TO P"'Y
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.. .' ..... """ ...... ....,...._01101"" ORGANDOHOR "'W"'RENESS TRUST FUHD.
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
BARBARA A. BISTLINE
Plaintiff
NO. 97-817 CIVIL TERM
V.
FRANKLIN D. BISTLINE
Defendant
CIVIL ACTION - LAW
IN DIVORCE
PLAINTIFF'S PRE-TRIAL MEMORANDUM REGARDING THE
VALUATION OF THE INCREASE IN VALUE OF HUSBAND'S
NON-MARITAL STOCK
AND NOW, this 18th day of September comes the Plaintiff by her
Attorney and provides this Pre-Trial Memorandum.
I. FACTS:
The parties in this action were married on August 26, 1967 and
separated on September 14, 1995.
During the marriage the Husband inherited 401 shares of
Farmer's Trust Stock from his father. On the date of the father's
death on November 24, 1982, those 401 shares of stock had a value
of $12,300.00 as appears on Statement of Proposed Distribution
attached hereto as Exhibit "A". Those 401 shares, however were not
issued in the Husband's name until April 3, 1985. On that stock
issue date the 401 shares had a value of $18,446.00 as appears on
the attached Exhibit "B".
During the marriage the Farmers Trust stock split several
llIANE G. RAOCI.IFF
3448 TRINDI.E ROAD
CAMI'IIII.I..I'A 171111
(717)7)7~1I00
DIANE G. RADCLIFF
3448 TRINDLE ROAD
CAMI' HILL. PA 1701\
(717) 737-0100
times. On the date of separation the 401 shares had become 2645
shares. Those 2645 shares had a value of $28.50 per share for a
total value of $75,383.00 as appears of the attached Exhibit "B".
Therefore on the date of separation the marital value of this stock
was $56,936.50 and the non-marital value was $18,446.00, as appears
on the attached Exhibit "B".
The marital value of the Farmers
Trust stock of $56,936.50, which then traded at $28.50 per share,
equated to 1997.77 shares of Farmers Trust stock ($75,383.50
divided by $28.50 = 1997.77 and the non-marital value of $18,446.00
equated to 647.23 shares of Farmers Trust stock ($18,446.00 divided
by $28.50 = 647.23)as appears in Sections Band C on the attached
Exhibit "C".
Subsequent to the separation on June 17, 1996, the Farmers
trust stock again split and an additional 264 shares were acquired
afl appears on Exhibit "B".
As set forth in Section D of the
attached Exhibit "C", since the marital stock was 75.53% of the
total stock existing at the time of separation, 199.40 shares of
this additional stock became marital stock, making the marital
stock 2197.17 shares (264 x .7553 = 199.40 + 1997.77 = 2197.17
shares) as set forth in Section D of the attached Exhibit "C".
Conversely, as appears in Section E of the attached Exhibit "C",
since the non-marital stock represented 24.47% of the total
separation date shares, 64.60 shares of this additional stock
became non-marital shares making the non-marital stock 711.62
shares (264 x .2447 = 64.60 + 647.23 = 711.83 shares).
Farmers Trust Co. was then acquired by Keystone Financial in
1997.
In that acquisition the Farmers Trust stock ceased to be
traded and each share was exchanged for 1.65 shares of Keystone
Financial Stock.
The marital Farmer's Trust stock thus became
3625.331 shares of Keystone Financial Stock (2197.17 x 1.65 =
3625.331)and the non-marital Framer's Trust stock became 1174.520
shares of Keystone Financial stock (711.83 x 1. 65 = 1174.520
shares) as appears in Sections F and G of the attached Exhibit "C".
Keystone Financial Stock trades at $30.00 per share, being the
closing price as of September 11, 1998 as appears on the attached
Exhibit "0". Thus the 3625.331 marital shares of Keystone Stock is
worth $108,759.92 (3625.331 shares x $30.00 per share =
$108,759.92) as appears in Section F of the attached Exhibit "C"
representing an increase in value from the date of separation of
$51,937.00 ($108,759.92 ending marital value - $56,936.50 beginning
marital value = $52,363.42 increase in marital value)as appears in
Section J of the attached Exhibit "C". The non-marital Keystone
Financial stock is worth $35,235.60 (1174.520 shares x $30.00 per
share = $35,235.60)as appears in Section G. of the attached Exhibit
"C", representing an increase in value from the date of
distribution of $16,789.60 {$35,225.19 ending non-marital value -
$18,446.00 beginning non-marital value = $16,789.60 increase in
non-marital value)as appears in Section J of the attached Exhibit
"C".
The Wife is submitting this Memorandum in support of her
position that she should share in the post-separation increases of
the non-marital stock.
DIANE G. RAIX'I.IFF
3448 TRINDI.E ROAD
CAMP 1111.1., PA 17011
(717)737-0100
II. ISSUE PRESENTED:
Is the Wife entitled to share in the increase in value of the
Farmers Trust stock from the date of separation to the date of
distribution on those shares representing the dollar value of the
marital stock increase in value from the date of marriage until the
date of separation.
Suggested Answer: Yes,
III.
DISCUSSION:
In accordance with Section 3501 (a) of the Divorce Code, 23
Pa. C.S.A. ~ 3501 (a), the legislature has carved out an exception
from the definition of marital property which excludes from
equitable distribution property acquired by a party during the
marriage by way of inheritance. That exception, however, does not
include the increase in value of the inheritance occurring between
the date of marriage to the date of separation, That provision
notwithstanding, the Wife submits that since the marital increase
in value of this stock continued to be invested in stock after the
parties' separation and increased substantially in value as the
result thereof. it would be appropriate to value that marital
portion of this stock as of the date of distribution and not of the
date of separation, Wife's proposed valuation and distribution, as
appears on Exhibit "C", would assign to the marital estate the
post-separation increases on the marital value only as appears in
Section J of the attached Exhibit "C" 13625.331 shares of Keystone
DIANE G. RADCLIFF
3448 TRINDI.E ROAD
CAMP 11I1.1.. PA 17011
(717) 7)7-0100
Financial stock, representing the shares of Keystone Financial
stock equal to the increase in value of the Farmers Trust stock
from date of acquisition to date of separation, x $30.00 per share,
the trade value as of the date of distribution [September 11,
1998], = $108,759.92
$56,936.50, the value of the marital
increase of the Farmers Trust stock to date of separation =
$51,823.42), while reserving for the Husband the $16,789.60 post-
separation increases on the Husband's non-marital value of the
stock (1174.520, representing the shares of Keystone Financial
stock equal to the value of the Farmers Trust stock as of the date
of acquisition, x 30.00 per share, being the trade value of the
Keystone Financial stock as of the date of distribution [September
11, 1998] = $35,235.60.
$18,446.00, acquisition value of
inherited Farmers Trust stock, = $16,789.60, the value of the
increase on the non-marital value of the Farmers Trust stock)as
appears on Section J of the attached Exhibit "C".
In this case the Husband's inherited non-marital stock has
increased substantially. Between the date of acquisition and the
date of separation that increase amounted to $56,936.50 (2645
shares of Farmers Trust stock x $28.50 per share = $75,382.50 -
$18,446.00 non-marital value of inherited stock = $56,936.50) as
appears in Section B of the attached Exhibit "C".
Between the
date of separation and September 11, 1998 the stock increased
further by $68,613.02 ($51,823.42 post separation marital value
increase + $16,789.60 post separation non-marital increase =
$68,613.02 total post separation increase) as appears in Section J
of the attached Exhibit "C". The total increase in value therefore
from the date of acquisition to the date of distribution (for
DIANE G RAIlCI.IFF
3448 TRINllll' ROAD
CAMP III1.L,I'A 17011
(717)737-0100
purposes of this Memorandum September 11, 1998) is $125,549.52
($56,936.50 pre-separation increase + $68,613.02 post separation
increase = $125,549.52 total increase).
These post separat ion
increases were the result of a stock split and an eventual
acquisition merger by Keystone Financial, another financial
institution, and not through actions of either pat"ty, The Wife in
this case submits that she is entitled to share in those post
separation stock value increases based on the ohareo repreEJenting
the value of the stock existing as of the date of oeparation as
heretofore set forth.
It has been held that the Di vorce Code provides for no
specific date upon which the court io to value mat"ital assets, It
is therefore within the Court's discretion to nelect a date that
would best achieve economic justice between the parties. As set
forth in Sutliff v. Sutliff, 361 Pa. Supe,-, 504. 522 1\.2d 1144
(1987), .... .the Divorce Code is silent on the queution of what date
is to be used for valuation of property. ... (tlhe trial court is
free to select a date which best serves economic juotice between
the parties." Id., 522 A.2d at 1153, The Supet"ior Court, however,
in Sutliff went on to state that where there has been a passage of
time between the date of separation and the date of distribution
and there are possible fluctuations of value which could involve
substantial sums, it would be appropriate to value the marital
asset as of the date of distribution instead of the date of
separation.
In this case there has clearly been a substantial passage of
time (a little over 3 years) between the date of separation and the
intended hearing/distribution date. During that time the stock in
DIANE G. RAIX'L1ff
3448 TRINDLE ROAD
CAMP IIILI.. PA 17011
(717) 7)H)lOO
questions has increased to a value of $143,995.52, a substantial
increase of $68,613.02 over the separation date value of
$75,382.50. The Wife, therefore, submits that under the holding in
Sutliff, Id., to do economic justice between the parties the
distribution date value of the shares representing the marital
value of the stock should be used. In this regard, she submits that
she should share in the $51,823.42 increase in value of the marital
investment in this stock, leaving for her husband the $16,789.60
increase in value on the investment of his non-marital interest in
this stock.
Such a holding is in accord with other cases decided by the
courts of the Commonwealth of Pennsylvania. First it should be
noted that in the case of Perlberger v. Perl berger, 426 Pa. Super,
245, 626 A.2d 1186 (1993), it was held that property acquired after
the date of separation through the use of marital assets is to be
considered marital property. Id. 626 A.2d at 1196.
Since
$51,823.42 of the $68,613.02 post-separation increase in value of
this stock was the result of the use of the investment of the
$56,936.50 marital increased value of the inherited non-marital
Farmers Trust stock, under Perberger, Id., it should be held that
this increase is likewise marital property.
Such a finding is also in accord with other cases specifically
on point with the issue in this case. For example in Winters v
Winters, 355 Pa. Super. 64, 512 A.2d 1211 (1986), the Husband
received a trust inheritance from his father during the marriage.
That trust was worth $204,000.00 at separation and $173,000.00 at
distribution, the decrease in value resulting from market forces
rather that any action by the parties. The trust's non-marital
DIANE G. RAIXI.IFF
3448 TRINDLE ROAIl
CAMP IIILL, PA 17011
(717)737-0100
acquisition value was $142,000.00. Under these facts the Superior
Court upheld the trial court's distribution scheme which found the
marital value to be based on the difference between the
distribution date value ($173,000.00) minus the non-marital
acquisition date value ($142/000.00) or $31,000.00. The reasoning
as to the selection of the distribution date value, rather than the
separation date value, was that it achieved economic justice
between the parties.
A similar result was reached in Ling v. Ling, 442 Pa. Super
106, 658 A.2d 805 (1995).
In Ling, each party had received a
stock inheritance from the husband's grandmother of 1600 shares
valued at $22,400.00 each. The husband had dissipated his stock
before the separation. The wife cashed her stock for $90,000.00,
spent $10,000.00 of it and reinvested the remaining $80,000.00 in
May 1997, the month of the parties' separation. After separation
she withdrew $11/454.00 in 1988 and $10,969.00 in 1989
respectively,
finally ....ithdrawing the remaining amount of
$57,937.00 in 1990.
The court found $57,960.00 to be marital
property being the $57,937.00 1990 post separation remaining
balance plus the $11,454.00 and $10,969.00 withdrawals (subtotal
$80,360.00) minus the $22/400.00 non-marital acquisition value.
Implicit in this holding is the fact that the marital value
actually increased above the separation date value and, that the
court considered and based its determination based on that post
separation value.
The case of Solomon v. Solomon, 611 A.2d 686 (Pa. 1992) is
also instructive in this case. In that case the wife acquired an
interest in a non-marital trust that permitted her withdrawal of
IlIANE <; IIAIXTIIT
J44M TRINIlII' ROAD
('AMI'IIIII,I'A I )OIl
(717)7JMIl"1
50% of the principal at age 35 and the remaining 50% at age 40. At
the time of separation she was over 35 but had not yet reached age
40 and therefore was not entitled to withdraw 50% of the principal
at the time of separation. She had, however, realized age 40 at
the time of distribution. In discussing the distribution of that
trust the Pennsylvania Supreme Court stated that the timing of
valuation cannot convert a non-marital asset into a marital asset,
but that once an assert is determined to be marital, the court is
entitled to consider any increases in value between the date of
separation to the date of distribution.
provided the following footnote 11:
We note that in applying this concept to the case sub
judice, the trial court would be necessarily compelled to
take into consideration any change in value of the
portion of the trust determined to be marital property,
which occurs after the date of separation through the
date of distribution. This only involves consideration
of the change in the value of the marital assets during
the period of delay pursuant to our mandate in Sutliff,
and thus, does not include any change in value of either
the principal of the trust itself or that portion of the
increase in value of the trust determined to be non-
marital property. rd., 611 A.2d at 691.
In doing so the ccurt
Under this footnote it is clear that the Pennsylvania Supreme
Court envisioned that when the marital increase in value of a non-
marital assets continues to be invested post-separation, the
increase in value resulting from the investment of that marital
increase would be subject to distribution between the parties. The
Wife, therefore, submits that under this direction, this Court
should distribution the $51,823.42 investment increase on the
marital increase in value of the Farmers trust stock between the
parties.
It should be noted that increases in value of stock and other
IlIANHi RAIX'I.II+
J44K TllINlll.F ROAIl
CAMI' IIII.I.,I'A 17011
(717) 737.(1100
like investments are substantially different from those arising out
of the ownership of a home.
With a home it is impossible to
calculate with any certainty what increase has resulted from
actions on the part of the spouse owning the property from that
which results from mere market forces.
With the investment in
stock or other similar assets, the calculation can be made to a
mathematical certainty. Therefore, this distinction provides for
any future problems that may arise requiring such a distinction to
be made.
As stated before the purpose of the selection of the
appropriate date upon which to value marital property is to achieve
economic justice between the parties. In this case, justice would
not be served by selecting the date of separation as the
appropriate date as such selection would result in a windfall to
husband of $51,823.42 as the result of his 3 year use of the
marital increase in value of the Farmer's Trust stock.
On the
other hand, Husband is not harmed by wife's proposed valuation as
her calculations excludes not only the non-marital $18,446.00
principal but also the $16,789.60 post-separation increases on that
principal.
Such a result is in accord with the footnote in
Solomon, Id. Thus the Wife argues to this Court that this
investment of the $56,382.50 marital increase in value is really no
different than the increase in any other marital asset during the
period between separation and distribution. Since in this case the
Wife's marital invested stocks are to be valued as of the date of
distribution, it is only fair to have this asset valued as of the
same date.
# "
IN THE MATTER OF THE ESTATE OF
GEORGE K. BISTLINE, LATE OF
CARLISLE, CUMBERLAND COUNTY,
PENNSYLVANIA, DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE NO. 21-82-695
STATEMENT OF PROPOSED DISTRIBUTION
Date of Death: November 24, 1982
Letters Granted: November 30, 1982
Dates of Advertising:
Cumberland Law Journal - January 14, 21, 28, 1983
The Evening Sentinel - January 11, 18, 25, 1983
I. PROPOSED DISTRIBUTION
Balances for distribution per the Second and Final Account
Principal
Income
240,934.84
68.4C;Q.10
$309,393.94
TOTAL
Request approval of the following advanced distributions of principal
to partially satisfy residuary bequests to:
Nancy B. pugliese 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
George K. Bistline, Jr. 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
John W. Bistline 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
Gerald R. Bistline 203 Shares Financial Trans. Corp. 6r090.00
Cash 3,500.00
Linda Bistline Fenton 203 Shares Financial Trans. Corp. 6,090.00
Cash 3,500.00
Franklin D. Bistiine 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
.
· I 0 ., 6~5
_.... ,;'..t -J
James A. Bistline 401 Shares FLnancial Trans. Corp. 12,030.00
Cash 7,000.00
Ronald D. Bistline 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
Paul L. Bistline 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
Betty L. Mullen 401 Shares Financial Trans. Corp. 12,030.00
Cash 7,000.00
Lois B. Kosik 401 Shares Fin~ncLal Trans. Corp. 12,030.00
Cash 7,000.00
Mary B. Nelson 401 Shares Flnancial Trans. Corp. 12,030.00
Cash 7,000.00
Elizabeth B. Kees 401 Shares Flnancial Trans. Corp. 12,030.00
Cash 7.000.00
TOTAL ADVANCED DISTRIBUTION $228,510.00
The value of the assets remaining in the custody of the Executor is:
Principal 12,424.84
Income 68.4<;Q.10
TOTAL $80,883.94
It is suggested that the above balance be distributed as follows to:
Nancy B. Pugliese Principal 1,035.40
Income 5,704.92
George K. Bistline, Jr. Principal 1,035.40
Income 5,704.92
John W. Bistline Principal 1,035.40
Income 5,704.92
Gerald R. Bistline Principal 517.72
Income 2,852.46
- 2 -
.. '..,
..:.':'U
t..-
........
656
Linda Bistline Fenton Principal 517.72
Income 2,852.46
Franklin D. Bistline Principal 1,035.40
Income 5,704.92
James A. Bistline Principal 1,035.40
Income 5,704.92
Ronald D. Bistline Principal 1,035.40
Income 5,704.93
Paul L. Bistline Principal 1,035.40
Income 5,704.93
Betty Mullen Principal 1,035.40
Income 5,794.93
Lois B. Kosik Principal 1,035.40
Income 5,704.93
Mary B. Nelson Pr incipal 1,035.40
Income 5,704.93
Elizabeth Kees Principal 1,035.40
Income 5,704.93
TOTAL PRINCIPAL 12,424.84
TOTAL INCOME 68. 4<;Q. 10
$80,883.94
..l_~U-'_'" C""7
. ":,r;.J:.... p_.. .."
717-:!40"4518 Fr<PI'ERS-I'I'llh
~81 PlJI
10) 10 '97 :1:=7
FAX TRANSMISSION
FINANCIAL TRUST SI:RVIC!:S COMP"''''''
,')rolt. ,^c.,'!' HIO.. 5""I:CT. p,o 00)1; ~20
C......U~...E. ~A I 70 I.J
717'24O-45ez
rAl" 71 7.2"0'4~ I 0
PSl:es:
November 10. 1997
I, including this co\'er she~
Fu #:
Taylor Andrews
243 -0061
Date:
To:
From: Lois Van Orden
Subjecl: Franklin D Bistline - Stoc~
COlotlMENTS:
Our records shew the folloVoing sh8res OfSlock registered in the name:
Franklin D. Bistline
247 Glendale Street
Carlisle. P A 17013
f:crtilicate No hsue Dale No Shares Cert Source
100988 04/03/85 401 Original issue
tOl842 06128/85 401 Stock Split
106710 10/17188 401 Slock Split
113175 06/01/92 601 Stock Split
117253 08/30/93 180 Stock Splil
121226 08/29/94 661 Stock Split
127380 06117/96 264 Stock Split
TUlAL 2,909
Please contact me at240.4~62 if you have any other questions
THIS ,,,CSlMtlE 1ll.t~'l!MIb'SI(lS U; l}.iENOEO FOil TIt! ADDJlESSE~ NA..\I~D ABOV! IT Cll:"o'T1\IN5IHfORM....TIUS TH.4.T IS
PRIVlLEUEO. cII"nn.''TI.-.L. ilK OTHERWISE PRO'lOCTED ~llUI4 USE ANa OISCLCr..I'llr I' YOll AAE N<TI" mE ~:rE.~Deo
RECIPIE~T. \'ull ,\~E HEK.U\' lo!'>lIFltO mAT IoJ'Y REVIEW. DlSCIOSll\U1.. C1J1\'INO. O~ DISSEMllo!ATIUN of TIllS
"rlANSMlSSH)N. (lR nlE T.\~Nll of A' Y ArnON IN REUANCE (IN rrs CuNTF.NTS. UR uTHER l!SF. 15 STRIC'n Y PROH1D:TEO.
I1V<JC..IIIAV'F. REel:\ t:.~ITllI~ TtU,MLlISSIC l~ l~ ERRUIl PLEASE scmi''Y lIS n\'Tf,I.f.PH()N~ IMMtOI.\'i'E.LY SUTnAT WE("~
A!tRA'lt,;E foR. IT~ RF I'.'H.~
DIANE G. RADCLIFF
3448 TRINDLE ROAD
CAMP HILL, PA 17011
17171737-0100
F. CONVERSION AND 9/11/98 VALUATION OF MARITAL SHARES UPON
ACQUISITION BY KEYSTONE FINANCIAL I
1 NUMBER OF MARITAL SHARES 2197.17
2. KEYSTONE CONVERSION EXCHANGE FACTOR X 1.6<;
3. NUMBER OF KEYSTONE FINANCIAL SHARES 3625.331
4 . PRICE PER SHARE OF KEYSTONE 9/11/98 X 10.00
5. VALUE OF MARITAL KEYSTONE SHARES 108,759.92
G. CONVERSION AND 9/11/98 VALUATION OF MARITAL SHARES UPON
ACQUISITION BY KEYSTONE FINANCIAL I
1 NUMBER OF NON-MARITAL FARMERS SHARES 711.83
2. TIMES KEYSTONE FINANCIAL CONVERSION X 1.6<;
3. EQUALS NUMBER OF NON-MARITAL KEYSTONE 1174.520
SHARES
4. TIMES PRICE PER SHARE OF KEYSTONE X 30.00
5. EQUALS VALUE OF NON-MARITAL KEYSTONE $35,235.60
SHARES ON 9/11/98
H. CALCULATION OF TOTAL SHARES AND VALUE OF KEYSTONE STOCK
1. NUMBER OF MARITAL SHARES 3625.331
2 . NUMBER OF NON-MARITAL SHARES 1174. <;20
3. TOTAL NUMBER OF SHARES 4799.851
4. TIMES PRICE PER SHARE ON 3/11/98 X 510.00
5. TOTAL VALUE OF SHARES 143,995.52
I. CALCULATION OF INCREASE IN VALUE FROM ACQUISITION TO
DISTRIBUTION (9/11/98)
1 MARITAL VALUE AT DISTRIBUTION 108,7659.92
2. PLUS NON-MARITAL VALUE AT DISTRIBUTION
3, EQUALS TOTAL VALUE AT DISTRIBUTION
4. MINUS VALUE AT ACQUISITION
5. EQUALS TOTAL INCREASE IN VALUE
+ 35.235 60
143,995.52
- SlB, 446 00
125,549.52
J. CALCULATION OF MARITAL AND NON-MARITAL INCREASE IN VALUE
1 TOTAL INCREASE IN VALUE $125,549.52
2. MARITAL INCREASE TO
SEPARATION
$56,936.50
3. PLUS MARITAL INCREASE POST
SEPARATION:
$108,759.92 - $56,396,50
4 . EQUALS TOTAL MARITAL
INCREASE
S. NON-MARITAL VALUE AT
DISTRIBUTION:
6. MINUS NON-MARITAL VALUE AT
ACQUISITION
7. EQUALS TOTAL NON-MARITAL
INCREASE
8 . TOTAL
+S51.B23.42
$108,759.92
-$108,759.92
$35,235.60
-SlA.446.00
$16,789.60
-$16.789.60
DIANE G. RADCLIFF
3448 TRINDLE ROAD
CAMP HILL. PA 17011
17171737.0100
o
EXHIBIT "D"
VALUATION OF KEYSTONE STOCK
AS OF 9/11/98
DIANE G. RADCLIFF
3448 TRINDLE ROAD
CAMP HILL. PA 17011
17171737.0100
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Barbara A. Bistline
: IN TilE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY. PENNSYLVANIA
Plaintiff
v.
: NO,97-817
CIVIL TERM
Franklin D. Bistline
: CIVIL ACTION - LAW
: IN DIVORCE
Defendant
DEFENDANT'S MEMORANDUM REGARDING
POST-SEPARATION APPRECIATION OF NON-MARITAL PROPERTY
I. HISTORY
Defendant accepts the basic information with regard to the Farmers Trust/Financial
TrustlKeystone bank stock as set forth in PlaintitTs Pretrial Memorandum, Defendant could not
due otherwise for the values are established by Exhibits attached to Plaintiff's Memorandum
which had previously been submitted to the Master as part Defendant's Pretrial Statement.
The significant facts are as follows: Franklin D. Bistline received 401 shares of Farmers
Trust Company which he inherited from his father. The acquisition date is established by
corporate records as April 3. 1985. The 401 shares where valued at $46 per share at that time.
This totaled $18.446. Between the acquisition date and the date of separation (September 14,
1995) the stock split five times. There were. therefore. 2.645 shares as of the date of separation.
By this time Fanners Trust Company had become Financial Trust Company. At separation the
shares were valued at $28.50 per share or a total of$75.383.
Defendant contends that the valuation in this case is a simple matter of deducting the
value of shares received by inheritance from the value of the resulting shares as of the date of
separation, This totals $56.937.
Mrs. Bistline contends that she is entitled to participate in the appreciation of this
investment since the date of separation to the current time.
II. ISSUE PRESENTED
SHOULD THE POST-SEPARATION APPRECIATION OF NON-MARITAL
PROPERTY BE INCLUDED IN THE MARITAL ESTATE FOR EQUITABLE
DISTRIBUTION?
Suggested Answer: No,
III. ARGUMENT
~ 3501 of the Pennsylvania Divorce Code was previously ~ 401. The original ~ was
amended in 1990 to (I) include intra-spousal gifls as marital property and (2) reconcile the
original language regarding appreciation of non-marital property with the provision that property
acquired after separation is non-marital.
~ 401 originally provided that marital property meant all property acquired by either party
during the marriage, ...... except for the increase in value during marriage".
The 1990 amendment provided instead:
......marital property" means all property acquired by either party
during the marriage including the increase in value, prior to the
date of final separation, of any non-marital property acquired
pursuant to paragraphs (1 )(3 )....
Prior to the 1990 amendments there was an apparent inconsistency between the inclusion
of post-separation appreciation as controlled by the definition of "marital property", and
subsection (4) which provided that property acquired after final separation was non-marital.
2
The Cumberland County Court wrestled with this inconsistency in Sorbello vs. Sorbello,
at 21 Po. D&C 3rd 187 (1981). Judge Shughart recognized the inconsistency but even
interpreted the old law to include only appreciation to the dote separation, This confirmed the
report of Richard Stewart. Esquire who served os Master.
The Sorbello case involved the appreciation on a property that was given to wife by
husband. The 1990 omendments would have clearly ehanged the result of the Sorbello case with
regard to the property's status os marital property, The 1990 amendments have explicitly
resolved the ineonsistency reeognized by Judge Shughart by limiting the appreciation of non-
marital property to the date of separation.
Defendant also looks to Lin!! vs. !.in!!, 442 Pa. Super, 106. 658 A.2d 805 (1995) for
support. In the Ling case husband sought to include post separation earnings received by wife on
her non-marital investment. Wife had reeeived the investment as an inheritance, The Superior
Court rejected this claim. In doing so, they did not apply the complicated process proposed by
Plaintiff in this case. That is. the Superior Court did not apportion the post-separation earnings
between the parties to renectthat some part of the non-marital investment hod in fact become
marltal by virtue of the pre-separation appreciation.
The Superior Court noted that dividends or interest generated by 0 non-marllnl
investment during 0 marriage. but prior to separation. would be regarded os marital property.
This is contrasted with appreciation of the principal which would not be regarded as marllnl
property. See Solomon vs. Solomon, 531 Pa. 113. 611 A.2d 686 (1992). and Lin!! v. !.in\:. supra.
658 A.2d at 807. Therefore, the Ling holding with regard to post-separation income would
certainly apply to post-separation appreciation.
3
OFFICE OF DIVORCE MASTER
CUMBERLAND COUNTY
COURT OF COMMON PLEAS
9 North Hanov8r Slre81
Carli5le. PA 17013
(717) 240.6535
E. Robert Elicker, II
Divorce Masler
Tr.cl .10 Colyer
Office Manager/Reporter
Welt Shore
697-0371 Exl. 6535
Diane G. Radcliff
Attorney at Law
3448 Trindle Road
Camp Hill, PA 17011
February 3, 1998
Taylor P. Andrews, Esquire
ANDREWS & JOHNSON
78 West Pomfret Street
Carlisle, PA 17013
RE: Barbara A. Bistline vs. Franklin D. Bistline
No. 97 - 817 civil
In Divorce
Dear Ms. Radcliff and Mr. Andrews:
By order of Court of President Judge George E. Hoffer
dated February 2, 1998, the full-time Master has been appointed
in the above referenced divorce proceedings.
A divorce complaint was filed on February 19, 1997,
raising grounds for divorce of irretrievable breakdown of the
marriage. The complaint further averred that the parties have
lived separate and apart since September 14, 1995. The economic
claim raised in the complaint is equitable distribution.
An affidavit under Section 3301(d) was filed by the
Plaintiff on December 16, 1997, averring the two year
separation.
Mr. Andrews has been noted on the appointment of Master
form as attorney for the Defendant; however, Mr. Andrews has not
entered his appearance in the action. I request that if Mr.
Andrews is representing the Defendant, that he enter his
appearance. I am sending a copy of this letter to Mr. Bistline
since, at present, he does not have an attorney of record.
In accordance with P.R.C.P. 1920.33(b) I am directing
each counsel to file a pre-trial statement (or Mr. Bistline if
he is not represented by counsel) on or before Monday, March 2,
1998. Upon receipt of the pre-trial statements, I will
immediately schedule a pre-hearing conference with counselor
BARBARA A, BISTLINE,
Plaintiff
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 97 - 817 CIVIL
vs.
CIVIL ACTION - LAW
FRANKLIN D. BISTLINE,
Defendant
IN DIVORCE
ORDER AND NOTICE SETTING HEARING
TO: Barbara A. Bistline , Plaintiff
Diane G. Radcliff , Counsel for Plaintiff
Frankline D. Bistline , Defendant
Taylor P. Andrews , Counsel for Defendant
You are directed to appear for a hearing to take
testimony on the outstanding issues in the above captioned
divorce proceedings at the Office of the Divorce Master, 9 North
Hanover Street, Carlisle. Pennsylvania on the 6th day
of October . 1998. at 9:00 a.m.. at which
place and time you will be given the opportunity to present
witn~sses and exhibits in support of your case.
· i1rt ,
rg. ,.tJr,
Pres iden t Judge
Date of Order and
Notice: 5/27/98
By:
Divorce Master
I F YOU DO NOT HAVE A LAWYER Oil CANNOT AFFORD ONE, GO TO OR
TELEPHONE THE OFFICE SET FOIrI'lI BELOW 1'0 FIND OUT WHERE YOU CAN
GET LEGAL HELP.
CUMBEIlI.!\NIJ COUNTY BAR ASSOC I AT ION
:' 1.1 BEIlTY AVENUE
(",\HI.ISI.E,I'A 1701:1
TEI.EI'II()NI'; (717) 24,)-3Ihh
BARBARA A. BISTLINE,
Plaintiff
vs,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 97 - 817 CIVIL
FRANKLIN D. BISTLINE,
Defendant
IN DIVORCE
RE: Pre-Hearing Conference Memorandum
DATE: Wednesday, May 27, 1998
Present for the Plaintiff, Barbara A. Bistline, is
attorney Diane G. Radcliff, and present for the Defendant,
Franklin D. Bistline, is attorney Taylor P. Andrews.
A divorce complaint was filed on February 19, 1997,
raising grounds for divorce of irretrievable breakdown of the
marriage. Counsel have advised that the parties will sign and
file affidavits of consent and waivers of notice of intention to
request entry of divorce decree prior to the hearing to be
scheduled. Previously on December 16, 1997, an affidavit under
Section 3301(d) was filed averring the two year separation.
The parties were married on August 26, 1967, and
separated September 14, 1995. There were two children born of
the marriage, both of whom are emancipated.
Wife is 57 years of age and resides at 938 Forest
Court, Carlisle, Pennsylvania, where she lives alone. She has a
Bachelor& Degree from Penn State University. Currently she is
self-employed as a financial adviser. Her gross annual income
in 1996 was $70,023.00. Her counsel has advised that although
she has not filed her 1997 tax return she expects that the
income reported for 1997 will be around $77,000.00. Mr. Andrews
should be provided a copy of the 1997 income tax return as soon
as it is filed. Wife has not raised any health issues.
Husband is 61 years of age and resides at 247
Glendale Street, Carlisle, Pennsylvania, where he lives alone.
He is a high school graduate and currently works for the united
States Government as a supply analyst for NAVICP-M. He has
reported his net biweekly income at $1,068.79 and his gross
biweekly income at $1,508.00. Attorney Radcliff has requested a
copy of his 1997 income tax return. Husband has not raised any
health issues.
Husband is residing in the marital real estate at
247 Glendale Street, Carlisle, Pennsylvania. Counsel have
agreed to the value of the property at $121,000.00 based on an
appraisal by steven Barrett. The property is subject to a
mortgage in favor of Nations Bank with an approximate payoff of
$74,000.00. Counsel are going to provide an updated mortgage
payoff statement close to the date of the hearing. Counsel have
also advised that husband wants to remain in the property and
wife does not have any objection to him having the property in
kind as part of his distribution.
The parties own two tracts of land in Penn Township
which have also been appraised by steven Barrett. Counsel have
agreed that those tracts will be listed for sale as soon as
possible and the market will dictate the value ascribed to those
properties, although we do have appraised values which can be
used, apparently by stipulation, if the properties have not sold
by the time of the hearing.
The parties own a 1991 Subaru Legacy and a 1990
Pontiac Grand Am. Counsel have agreed to use the value of
$5,000.00 for each vehicle in the equitable distribution
computation.
Husband is a participant in the Civil service
Retirement System and the date of separation value as computed
by an analysis is $167,936.00. That value will have to be
updated with an interest factor to the date of the hearing.
Counsel have agreed to apply a 4.9% interest rate and the Master
asks that they each do their calculation compounding the
interest annually from the date of separation to date of the
hearing.
The parties have listed numerous funds on the
pre-trial statements which are marital (the FTC stock is going
to be discussed separately). With respect to the other funds,
counsel are requested to provide information as of the hearing
date as to their opinion as to value. Mr. Andrews has requested
releases to get information from the companies to do a
calculation and to verify a calculation previously done by
attorney Radcliff. Attorney Radcliff has agreed to provide the
releases which Mr. Andrews has requested so that he can obtain
information in order to do his calculation. Any expert
testimony which Mr. Andrews intends to present as a result of
his calculations will be made available to opposing counsel and
as well as the reports which he has derived from those
calculations. The issues involve whether or not some of the
funds appreciated as a result of postseparation contributions by
either of the parties, and if that is correct, then those
postseparation contributions need to be subtracted from the
value. In any event, calculations will need to be done in order
to show the marital value considering the fact that there may
have been postseparation contributions.
The parties had two bank accounts, Financial Trust
corporation account which wife says had a separation value of
$190.00 and husband says had a separation value of $1,061.00.
Apparently there were some checks written out of the account
which reduced the value according to wife's calculation. Mr.
Andrews has requested copies of those checks so he can evaluate
the claim by wife in reducing the value of the account from
$1,061.00 to $190.00. There was also a Mellon account which
apparently was in husband's control, which had a date of
separation value of $15,985.00.
Listed on the pre-trial statement is Financial
Trust Corporation stock which was derived as a result of mergers
of corporations and stock splits and which was originally
obtained by husband as a result of an inheritance. The stock
was never put into joint names and the character of the
ownership remained in husband's name only throughout the course
of the marriage. Mr. Andrews has taken the position that the
increase in value of that stock is what we should be looking for
in obtaining a number for purposes of equitable distribution,
the increase in value being from the date of acquisition of the
stock to the date of separation. Attorney Radcliff, however,
has taken the position that any stocks acquired during the
marriage as a result of the dividends or splits of the stock or
mergers of corporations would be marital, and therefore, there
is a substantial difference in opinion as to how we should value
this stock for purposes of equitable distribution. According to
Mr. Andrews' calculation the increase in value is $56,937.00.
According to Ms. Radcliff's theory of how we arrive at a value
by characterizing the acquired shares during the marriage as
marital, she arrives at a value of $153,452.00. Counsel are
requested to provide briefs prior to the hearing on this issue
regarding their opinion and theories as to how to calculate the
value of the Financial Trust Corporation stock for purposes of
the equitable distribution computation.
The business that wife operates is being valued
only with respect to the tangible assets and counsel have
suggested a value of $1,409.00. Apparently both counsel will
agree to that value although Mr. Andrews has indicated he wants
to look at the 1997 income tax return before being bound by
stipulation to that number.
With respect to the household tangible personal
property, wife has provided lists and has indicated that some of
the property was on loan from her mother. Husband has
FILrD-::'iTIC?
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DIANE G. RADCLIFF
3448 TRINDLE ROAD
CAMP HILL, PA 17011
PHONE (717)737.0100
FAX (717)975.0697
10 t; 32112
September 14, 1995
multiplied by .50.
"Marital Sick Leave Credits");
The aforesaid amount shall be
calculated monthly in accordance with the following
calculation:
GROSS BENEFITS
_ f;lJRVTVOR'!'; RF.NF.FT'l'!,; ('O!';TS
SUBTOTAL
-t>t>t> 00
SUBTOTAL
x :lR 05
SUBTOTAL
DIVIDED BY THE DIFFERENCE BETWEEN
THE TOTAL CSRS SERVICE CREDITS
MTNH!,; 'l'HF. M~RT'l'~T. !,;T(,K T.F.~VF. (,RF.nT'l'S
SUBTOTAL
x 50
MONTHLY PAYMENT TO ALTERNATE PAYEE
3. The plan Participant shall be entitled to all other
retirement benefits remaining after the payment to the
Alternate Payee of her distributive share in accordance
with the provisions of Paragraph 2. above.
4.
The plan Participant and the Alternate Payee shall each
be required to pay any and all taxes associated with the
payment and receipt of his or her portion of the
retirement benefits and shall be subject to all
applicable withholding taxes.
5. The payment set forth in Paragraph 2. above shall
- 3 -
commence as of the date the Plan Participant retires and
first becomes eligible for payments under the Plan and,
except as otherwise herein provided, shall continue until
the death of the Plan Participant. Upon said death, the
Alternate Payee shall be entitled to full survivor's
annuity benefits under the Full Survivor's Annuity
Option election set forth in Paragraph 1 above.
6. In the event the Alternate Payee shall predecease the
plan Participant, any sums due the Alternate Payee
hereunder shall be paid instead to her personal
representative or heirs.
7. This is a property distribution order made in and under
the Divorce and Equitable Distribution statutes of the
Commonwealth of Pennsylvania, and in accordance with the
provisions of such statute, the portion being distributed
to the Alternate Payee has been determined to be her
property.
8. It is understood and agreed by the parties that the
deduction of $666.00 utilized to calculate the Alternate
Payee's interest in the Plan as set forth in Paragraph 2.
above was for the purpose of excluding from the
calculation the "social security component" of the Plan
Participant's interest in the Plan which is acknowledged
not to be distributable under the equitable distribution
laws of the Commonwealth of Pennsylvania. In the event
the CSRS system is ever modified so that the Plan
and shall be subject to all applicable withholding taxes,
13. The payment set forth in Paragraph 10 above shall commence as
of the date the Plan Participant retires and first becomes
eligible for payments under the Plan and, except as otherwise
herein provided, shall continue until the death of the Plan
Participant. Upon said death, the Alternate Payee shall be
entitled to full survivor's annuity benefits under the Full
Survivor's Annuity Option election set forth in Paragraph 9
above.
14. In the event the Alternate Payee shall predecease the Plan
Participant, any sums due the Alternate Payee hereunder shall
be paid instead to her personal representative or heirs.
15. This is a property distribution order made in and under the
Divorce and Equitable Distribution statutes of the
Commonwealth of Pennsylvania, and in accordance with the
provisions of such statute, the portion being distributed to
the Alternate Payee has been determined to be her property.
16. It is understood and agreed by the parties that the deduction
of $666.00 utilized to calculate the Alternate Payee's
interest in the Plan as set forth in Paragraph 2. above was
for the purpose of excluding from the calculation the "social
security component" of the Plan Participant's interest in the
Plan which is acknowledged not to be distributable under the
equitable distribution laws of the Commonwealth of
- 5 -
Pennsylvania. In the event the CSRS system is ever modified
so that the plan Participant's retirement benefits do not
include this "social security component" as part of his
retirement benefits but rather that component is paid to him
in the form of actual social security benefits, then this
Court shall modify this Order accordingly so that the intent
of the distribution provided for herein is effectuated.
C. INTERPRETATION AND ,JURISDICTION
17. The Court has considered the requirements and standard
terminology provided in part 838 of title 5, Code of Federal
Regulations. The terminology used in the provisions of this
Order that concern benefits under the Civil Service
Retirement System are governed by the standard conventions
established in that part.
18. This Order is written and shall considered to be written in
conformity with the regulations of the Office of Personnel
Management's (OPM).
19. Nothing herein contained shall in any way require the Plan to
provide any form, type or amount of benefits not otherwise
available by law.
20. A true copy of this order shall be served upon the Plan
Administrator and shall take effect immediately and shall
- 6-
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13. The payment set forth in Paragraph 10 above shall commence as
of the date the Plan Participant retires and first becomes
eligible for payments under the Plan and, except as otherwise
herein provided, shall continue until the death of the Plan
Participant. Upon said death, the Alternate Payee shall be
entitled to full survivor's annuity benefits under the Full
Survivor's Annuity Option election set forth in Paragraph 9
above.
14. In the event the Alternate Payee shall predecease the Plan
Participant, any sums due the Alternate Payee hereunder shall
be paid instead to her personal representative or heirs.
15. This is a property distc.ibution order made in and under the
Divorce and Equitable Distribution statutes of the
Commonwealth of Pennsylvania, and in accordance with the
provisions of such statute, the portion being distributed to
the Alternate Payee has been determined to be her property.
16. It is understood and agreed by the parties that the deduction
of $666.00 utilized to calculate the Alternate Payee's
interest in the Plan as set forth in Paragraph 2. above was
for the purpose of excluding from the calculation the "social
security component" of the Plan Participant's interest in the
Plan which is acknowledged not to be distributable under the
equitable distribution laws of the Commonwealth of
Pennsylvania. In the event the CSRS system is ever modified
- 5-