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Home My WebLink About97-00054 PETITION FOR PROBATE and GRANT OF LETTERS Esla/t oj __ CHARLES AUGUS.T SIECK. JR,. No, O1L~9..2 - $'f. also known III -____ _____ To: "-'-'" Regilter of Will. (or the V,,,,u$,d, County of .Culllber land In the Social S,curlty No, 57>l!-"'0'\-1 (,,0_____ Commonwoalth of Penmylvanla The petillon of the understsned felpectfully repment' that: Your pttltloner(J), who 1./1Ille 18 yean of IBe Of older an the e_ecUI or named In Ihe 11ft will of theabove decedent, dated March I , 19~ and codle!l(1j dlltd ~~bruary 24. 19~5 ----- - ,11111' rcJ'VlIlI clrcllmltanc"" I." renllllcl.t1Ol1, dt.Ith 0' OUCIllor, no,) Decendeot WI! domlcilod at death in _ Cumber land County, PennlylvanJa, with h~1 lutfamllyorprinclpalrclldenceat-..s.l South Teru!a. Worm1ev.bll~~1 PA 17043 ---_...... (Ull "'eel, numb.. and mun,lptllty) Decend,nt, then _ 77 .. years of aao, died _ January 8 _,19 97 at Ho1v Spirit Ho.pHIl., Eut Ptnneboro T211nehitl , Excopt II (oUow., decedent did uOI marry, w.. not dJvorced and did not hlv, a child born or adopted alIer executioo of lne wlU offered (OI prpbate'r' WII not the victim at a klIllna Ind WAI neVeT adJUdicated Incompetent: No EXCEl' tONS Decendenl at delth owned properlY with "tlmaled YaJUC8 U (oUow.: (If domiciled in PI.) All personal propeny (I( not domiciled In PI,) Personal pro~r1Y In Penn.ylvanJa (If not dornJclled in Pa.) Perlonal propelty In County Value of real eltlle In PelUlIylYlllla silult~d U follow.: $ 600,000,00 $ N/A '-_$VA $ one WHEREFORE, petllloner(K) mpectfuUy requC8I(') lhe probale of the IUI wiU and codlcU(1t) pronnted h~ewlth Ind the grant of leltera turmhntary _ (Iflwnenl&ry: lllnllnl.lrlU.. O,\.aol admJnllUtllO~ d,b,n,c.l.l,) "u," J < s;~ '1- \::;~,- - l I~ CHARLES LICK SIECK 1700 South Dixie Hiahwav. Boca Raton. FL 3341? Sui~ 2-C OATH OF PERSONAL REPRESENTA1;'IVE COMM\m~lBOIIJqII~M';(NM} STATE OF FLORIDA COUNn' OF --1jf!.ow-fJfcD . as The PflltloDer(l) aboYCollJl\led .wear{l) or arnrm(.) lhal the .lllemeot. In the (oreaOin~1l10n are true Ind cor rem to tht b.llI'!' of lhe knowledae an~ belle{ ot pelltloner(t) and thll U person rtJleeaen. tallve(.) of Ihe Ibov; d~edenl potltlonlr(.) will:,IiI 'd, ZIt;'clmlf'-tt,r e IClor to law, Sw 11 to or af~{rm~/lnd ulb!crlbed { v -c.o< " .~~.<' [ b ore me Ihl. / _ dlyof' , __ I 'l.(.',k. ~ 0 1997 ,i' '>?'/"'~ -- _ C erk of the Cir/~uit COlin liiitiiUt- ___,--- ~ No. _ 2l-97-C,4 Estate of Charles AUgUAt Sieck, Jr. , Dece.,ed DECREE OF PROBATE AND GRANT OF LETTERS and Letters _~ arc hereby ,rllllted to 97 AND NOW .JANlI^~__" 21' 111_, In cOlUldoratlon of Ih, petition on lhe reyer" Ilde hereof, latllfactory proof having bctn presented betore me, IT IS OBCREED that the Inltrumenl(l) date;! VI 1..11 <Ii) t;,el~ r" h 1, 19 H 7 Cod l<"' i.l: '" "b. 2 4 , 1995 described Iherein be admlne<! 10 probale and fIl,d at record althe lut will of' Charles Auy~6t ~le('k,Jr. T~s talnenta ry Charles [,J."k Si.e"k -, <,.~ PllJ..o1,:ht , \ FEES Probate, Lenerl, Et;. """,.. $ 410.00 Short ccr~nC'les(8)'" " , "." $ 2 4 . 0 0 ofit~1. lO.~U l:enlUlclalon .".".",,,,,,, $ :D A8 F,xt.rll aqes ,,' 00 .1r'P $ ". TOTAL _ $ 488.50 FUcd ""'" ,11 ~n r. .? Ii, ~ ,1, ~?? . . . , . I . , , . Charles Lick Sieck I,O,(( 22114 / '" ,-"1'l'~Y ll~p, CI. I,D. No,) L- /Ila(.~__-t ~'~. k"OO Sellin !lid. lfit.I'IIA, ~, Gd:!!.J C AJ)DIlISS } T... . P,H". f? J 0 I ,,- - pL "4' ^ t 14'''''-<1.'''1'1 QQ'l,;a """uu, --q :2;J-.,...- \j (.561) 39.5-559.5 PHON! 'iW ~ :0:0 ~.~ ..\ ~ " CI "; t', [, ..... ~:,~ ~:;: -.I 0, "'~ . .- <'. 9( ". ~::(.) - h \0 VI a )g!:i e::, N , , ,I ',:1 'I:."" ':' : i I ! ! :: !: . - ~, I:;, : ~ i , " ' '! I ) ! I , , I' i! ~ I I I, j! _' II, i : ::' : II I I i I, I ,I I , . 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SIECK,~ I, CHARLES AUGUST SIECK, JR., a resident of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death("Death Taxes"), whether such Death Taxesshall be payable by my estate or by any recipient of any property, shall be paid by my Executor first out of the property passing under ITEM VI of this Will and second, if, only if and only to the extent that said property is not sufficient, out of the property passing under ITEM VIII of this Will as an expense and cost of administration of my estate1 Provided, however, that if any property held in any testamentary or inter vivos trust created by my wife, PATRICIA LICK SIECK, ("My Wife"), is includable in my estate for purposes of any Death Tax and the following amount is not otherwJse paid to my estate as a result of the includability of such property, then the amount of such Death Tax fairly attributable to the inclusion of such property in my estate for purposes of such Death Tax shall be paid out of such property or by the recipients of such property; and, if such amount is nevertheless paid by my Executor, I direct my Executor to obtain reimbursement or contribution for such amount. Otherwise, my Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be indluded in my estate and be governed by the provIsions of this Will, provided, however, that I specifically decline to exercise any power of appointment given to me in any Will, Codioil, ~greement of Trust or other instrument oxecuted by My Wife. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to My Wife, if she survives me. If she does not survive me, 1 give such articles to my son, CHARLES LICK SIECK, if he survives me. If he does not survive me, I give such articlefl to my son, SCOTT LICK SIECK. .rrEM IV: I give, devise and bequeath to my sister, LUCILLE SIECK CLARKE, if living, an amount equal to five percent (5%) of my adjusted gross estate as finally determined for federal esta.te tax purposes, ITEM V: I give, devise and bequeath to my brother, JOHN PERRY SIECK, if living, an amount equal to five percent (5%) of my adjusted gross estate as finally determined for federal estate tax purposes. ITEM VI: I give, devise and bequeath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the applicatIon to my estate of the unified credit against federal gift and estate tax (the "Unified Credit"), after deducting therefrom the value, for federal estate tax purposes, of (a) assets included in my federal gross (~state which pass or have passed other t.han under the terms of t,his Will. and which will utilize a portion of the unified Credit, (b) any bequests under the preceding ITEMS which will utilize a portion of the unified Credit and (c) adjusted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee shall have, hold, Page 2 of 10 pages .. manage, . invest and reinvest tho assets of the Unified Credit Trust, collect the income therefrom and (a) If My Wife survives me, beginning at my death, my Trustee shall pay over the net income of the Unified Credit Trust to My Wife during her lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Wife, taking into consideration any other means readily available for such purposes. (b) Upon t.he death of the survivor of My Wife and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust to my son, CHARLES LICK SIECK, if then living, or, if not, then to my then living issue, per stirpes7 provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the age of forty-f.ive (45) years, my said son's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, to be held, administ.ered and disposed of as a separate trust estate in accordance with ITEM VII (the "Scott Lick Sieck Trust") . ITEM VII: My Trustee shall have, hold, manage, invest and reinvest the assets of the Scott Lick Sieck Trust, collect the income therefrom and (a) My Trustee shall pay to or for the benefit of my son, SCOTT LICK SIECK, the net income derived from said trust in installments not less frequently than quarterly and such amounts of the principal, as in the sole discretion of my Trustee, may be necessary for my said son'S maintenance, support, medical and nursing care and education, including oollege and graduate education, taking into consideration any other means readily available for such purposes. Page 3 of 10 pages .' '.' (b) If at the timv~ of tho erAat.ion of said trust, my said son shall have then att.nined nn age aot forth below or if my said son shall thereafter attain such age, my Trustee shall distribute outright to my said son the fractional portion of the then remaining principal of said trust set forth below: Age Fractional Share 30 years One-fourth 35 years One-third 40 years One-half 45 years Balance then remaining (e) If my said son shall die before final dbtribution of the assets of said trust is made, the then remaining principal and any undistributed income of said trust shall be distributed to his then living issue, per stirpes, or, if none, then to such persons, and in such proportions, as would be entitled to my estate had I then died intestate, a resident of the Commonwealth of Pennsylvania. ITEM VIII: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, wherever sHua te, not disposed of i.n the preceding portions of this Will, to my Trustee hereinafter named, IN TRUST NEVER'rf\ELESS, to be held, administered and disposed of in accordance with this ITEM (the "Qualified Terminable Interest Property Trust", herein referred to as the "QTIP Trust") . My Executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a ~ortion or all of the property passing under thi.s ITEM treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes. If my Executor elects to qualify a portion rather than all or none of the property passing under this ITEM, my Trustee may hold and maintdn such elected portion of the property as a separate 'trust estate and hold and nlaintain the balance of the property governed by thi.s ITEM as a separate trust estate or my Trustee may hold and maintain the elected porti,on Page 4 of 10 pages . ' and the balance of the property governed by this ITEM as a single trust estate. Each such separate trust. estate (or if t.here is a single trust estatB, then the single trust. estate) shall be held in trust for the following uses and purposes. My Trustee shall have, hold, mahage, invest and reinvest the assets of each such trust, collect the income therefrom and (a) If My Wife survives me, beginning at my death, my Trustee shall pay over the net income of each such trust to My Wife during her lifetime, in illstall~ ments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of each such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Wife, taking into consideration any other means readily available for such purposes. Upon t.he death of My Wife, my Trustee shall distribute any undistributed illcome of each s\lch trust to My Wife's estate. (b) Upon the death of the survivor of My Wife and me, my Trustee shall distribut.e the principal of each such trust to my son, CHARLES LICK SIECK, if then living, or, if not, then to my then living issue, per stirpes; provided, however, that should any such issue be my son, SCOTT LICK SIECK, and he has not attained the. age of forty-five (45) years, my said son's share shall. be retained by my Trustee, IN TRUST NEVERTHEl,ESS, to be held, administered and disposed of as a separate trust estate in accordance with ITEM VII (the "Scott Lick Sieck Trust"); Provided, however, my Trustee shall prior to making any such distribution pay to the estate of My Wi.fe out of the principal of each such trust an amount equal to any increase in inheritance, estate and similar taxes becoming due by reason of My Wife's death ("My Wife's Death Taxes") fairly attributable to the inclusion of any of the assets in such trust in My Wife's estate for purposes of My Wife's Death Taxes, so Page 5 of 10 pages t~Bt My Wifo'n Death Tnxoa in OXCBSS of said amount do not aXCl011H'l My I'll fi~'" !)N,th 'l'nxt'S which would have been poyablo if nann of tho aHsota in suoh trust were tnalua.bIn in My wife'n .Bstate for purposes of My Wife's Doath Taxes. ITEM IXl Tt ill my dNdr" t.hat my son, CHARLES IJICK -- SImCK, OAsume n fnther-likn role with respect to my son, SCOTT LICK SIECK, during tho lifetime of my first said son and in his Last Will Ilnd TClltamenL It is my desire that my first said son only aot in ouch mannar aA he, in his sole discretion, deems to be in the long run best interest. of my second said son. It is my sinoere belief that the foregoing will be the best for my second said son in t.he long run. ITEM X: It is my. intention to conform to the provisions . ' for the allowance of the marital deduction for federal estate tax purposes. I therefore direct that any provisions of this Will notwi thatanding, t,he powers granted herein to my Executor and Trust.ee shall be construed in acdordance with said intention and shall not be interpreted or exercised so as to disqualify any portion of the Q~'IP Trust elected by my Executor to qualify for the federal estate tax marital deduction. ITEM XII No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any t.rust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided hereinl , pledging or assignment by any beneficiary of my estate or of any trust oreated hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM XII I Any person other than My Wife ,who shall have died at the same time as I or under such circumstances that it is Page 6 of 10 pages .: difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. If My Wife and I shall have died at the same time or under s~ch circumstances that it is difficult or impossible to determine who shall have died first, My Wife shall b~) deemed to have survived me. Any person other than me who shall have died at the same time as any then beneficiary of income of my estate or a trust created hereunder or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. ITEM XIII: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, in addition to those powers conferred by law, the following powers to be exercised, without authority from any court, for the best interests of the beneficiaries1 subject, however, to the restrictions set forth below as to any portion of the QTIP Trust qualified for the federal estate tax marital deduction: (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities Or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so called "legal investments." (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Exec~tor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation or depreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal property or interest therein owned by my estate or trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers Page 7 of 10 pages ',' to neR to the application of the purchase money or to m~k. inquiry into the validity of said s~le or sales; 111110, ttl milke, !lxecut~" acknowledge and deliver any and all d..ds, assignments, options or other writings which ~"y ho nocessory or desirable in carrying out any of tho powers conferred upon my Executor or ~rustee in this parngraph or elsewhere in this Will. (.1 To mortgage or pledge real or personal property owned by my estate or trust and to make leases of real or personal property for any term. (f) To borrow money from any party, including my ~)(ecutor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxea, other taxes or for any other purpose; provided, however, that this provision shall. not authorize borrowing from any portion of the QTIP Trust qualified for the federal estate marital deduction without adaquate interest and security. (g) From the same source as from which Death Taxes are to be paid .In accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses; provided, however, that no such costs, Death Taxes, expenses or charges in connection with the administration of my estate shall be paid from any portion of the QTIP Trust qualified for the federal estate tax marital deduction. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all tne powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to unite with oth~r owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To abandon, compromise, settle, arbitrate, payor otherwise deal with claims in favor of or against my estate or trust. (m) To select, employ and compensate any person, firm or corporation engaged in rendering investment counsel advice to advise my Executor or Trustee in making investments, managing securities or making decisions concerning the purchase, retention, sale or other disposition of any part of my estate or trust; and to select, employ and compensate any attorney or firm of attorneys to render legal services to my Executor or Trustee with respect to my estate or trust. (n) Only property which is fully eligible for the marital deduction for federal estate tax purposes shall be assigned to the portion of the QTIP Trust qualified for the federal estate tax marital deduction. Notwithstanding anything to the contrary contained in this Will, my Trustee shall not retain beyond a reasonable time or invest in, as an asset of any Page B of 10 pages " " . . portion of the QTIP Trust fllected to qualify for the federal estate tax marital deduction, any property which may at any timE! be or become unproductive. ITEM XIV: In the settlement of my estate: (a) My Executor shall not be personally liable for loss to my estate or to my spouse's estat.e or to any beneficiary of either estat.e resulting from my Personal Representative's decision made in ~ood faith whether or to what extent to elect on the federal as tate tax return prepared on behalf of my estate to have a portion or all of certain "qualified terminable interest property" treated as having passE!d to my spouse in order to qualify for the federal estate tax marital deduction; nor, as a result of such decision, shall any compensating adjustments be made. (b) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to clai.m a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such elec- tion,shall any compensating adjustments be made. (c) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any benefi.ciary of my estate resulting from my Personal Representative's decision made in good faith to USe a particular valuation date; nor, as a result of such decision, shall any compensating adjustments be made. (d) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from any ot.her decision or election made by my Executor in good faith; nor, as a result of any such decision 01' election, shall any compensating adjustments be made. ITEM XV: If there should be established hereunder or by My Wife, either in her Last Will and Testament or by inter vivos Deed or Agreement, trusts similar to the trusts herein estab- lished for the benefit of my issue, my Trustee herein shall have the right and power to merge trusts herein estabHshed with similar trusts for the same beneficiaries established hereunder or by My Wife and to operate each of the merged trusts as a single trust. ITE!LXV~: I hereby nominate my son, CHARLES LICK SIECK, to be the Executor of my estate. If for any reason he should fail or cease to act, I nominate DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, to be my Executor. All references in this Will to my "Executor" shall also refer to any successor Executor. ITEM XVII: I hereby appoint my son, CHARLES LICK SIECK, , as Trustee of any trust created hereunder. If for any rea$on,he Page 9 of 10 pages N t' ~ a 9- 9 CL: ~ 0- ;~ -.,' o<l: , d .. J r- l~' .... .'-'- ~ '<1 .. Lj .6 ----" Ci .,1 (,) 0> '1'\ '~ (t a; d' N [') ~ > 1\ · (0 = ~ ~ [') I'. ~ ~ 1 .. .J I D tfJ ~ " - m . a: 0 ~ 0 QIj' 1'1 ... ill o J V >, w W LL I/J w " " z :3 1 Z ~ ~ tJ) ~ 0 (> <'Ii D o I- er 0 I- z ~ :I ~ (1 cr 0 ;:.:-.. Q:i ~ ~ () u 0 OJ , ... ,-,.",,' ;,.."",,,,, ..", ,"",., "",.\;,.". ", , Of!/GIIJAL !'.Q ~Q ~ ::o~ ~ .. .., .. ~,~ Q> 8 F ((~ ~ '~'rJ , :,,~ - ;;~:. .. - ;'~ (} --J " J ."t: t.:J , ;:,. "t.ll ;:J (tl ~L \0 (j)' i::\ a ;:J N F'IRST. l~ODICIL L~ST WILL AND TESTAMENT QF CHARLES AUGUST SIECK, JR. I, CHARLES A. SIECK, JR., a resident of Cumberland County, Peimsylvahia, being of sound and disposing mind and memory, do make, publish and declare this to be the First Codicil to my Last Will and Testament dated March 1, 1987. I hereby amend and restate ITEM IV of my said Will in its entirety to read as follows: "ITEM IV: I give and bequeath the sum of Twenty-Five Thousand Dollars ($25,000.00) to my sister, LUCILLE SIECK CLARKE, if living." I hereby amend and restate ITEM V of my said Will in its entirety to read as follOWS: "llEM-Jl: I give and bequeath the sum of Twenty-Five Thousand Dollars ($25,000.00) to my . brother, JOHN PERRY SIECK, if living." r hereby add the following ITEM V-A to my said Will: "ITEM V-A: I give and bequeath the sum of One Hu~dred Thousand Dollars ($100,000.00) to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM. My Trustee shall have, hold, manage, invest and reinvest the assets of this trust, collect the income therefrom and (a) If my son, SCOTT LICK SIECK, survives me, beginning at my death, my Trustee shall pay over the net income to my said son during his lifetime, in installments Page 1 of 2 pages _1;_ .. . tI , . I I I , ~ i I 111f1 ! \'1 q (\ .,." \\ \,',\, \\ flV\' 11 ....(''1,'/1 l{l \\\\,\ 'r- t, . .~ I ,I :r If) I r 0-- j r6 ~ \0 w <I ~ . ~ < , ~ , III 0 0 e OJ) lI) E ~ .~ , ~ iil - ... , <{ 'Il Ul OC " 11. ~ < 0 I m ci iIIl ~ , 0 . " ~ till D , a: ro = ~ 0 OJ) OJ) a w . . . 0 < 1lI :t == --.r-- -'. 'I'. ,-" r" -",:~-. .~ 1 u '" I.l .~ .~ ~ ~ ~ s S ~~ U~"Sd< i>:>"O .E op.,. ~kk1o ""~~ '7il '.'~~u~ ~~P""U ..,..........'.' . - ~ -. " I :g - . . . == - . - d .- ""':l ~ ..- =s - - . . . - - . = ] (001 III (001 l!' r".. (0:' I I'I~ .. III ". .. <.. ...~_.... -."..-.,..-."-' tl> ., , ,~- ~~~--.~. . i'it ~i', , ' l;_~- "{lif,, ~ , . , . r ~ ' I ;.. t.' .~. '.i i, '. if'/>.~' ~', ) ,"''' c , ';'". ~-i_ ; ~ ;, -ill. ' r" 1 il ,. -:._t ,- ; "'-~...f ,['. :.' ..,. , " t -'lit. r- --~" i4\" III't I ". \. ,'" ,~;, , '" -- ---*.-.......,"'-_.-~"~....~;-Il 1""""'--- . .,~,--.' ~~ ~_ 1I~" 'f-,J.. . ) . J ~~" 7' ,-., REV. \~O(J fX . (HIli) DECEDENT'S NAME jLASt, FIRST, AND MIDOLl: INI rIAL) nEer rn NT'9 COM~'L(;lE AnDrlESS Sieck Jr. Charles A, 51 90l1th Terrace ~~;;~:~~~-;;~ NUMBER ~~7;.;-;EATH -.l~-;~-;-~,~;~-t~,-' Worm),eysbu rg I PA 1704) ,564-03-1610 01 08 97 _J.Q2n~D,~, ___,_,2,~'"!1.S.tm'?~RI:AND___ (IF APPLICABLE I SURVIVING Sf>OUS~'g NAME (LAST ,'.IAST AND MIDDLE INITIAL) I~oCIAL SECURITV NUM8E R patricia Lick Sieck __,________ 182-22-5239 A II ,X 1 Onglnal ROM" --rJ2: Supplem,ntal Return ~ P L 4 Limited Estate 0 ~ Future Inlerest CompromISe e ~ g (lor dates of death allOr 12,12,82) ~ ~ ~ [i] 5, Decedent Died Teslale 0 7, Decedent Maintained a Living Trusl Attach copy 01 WIIIL__.,__..JAttach a copy of Trusll C p ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOuLD BE DIRECTED TO, ~ 2 NAME COMPLETE MAILING ADDRESS R D Charles Lick ~;leck 1700 South Dixie H,i)lp,:,ay ~ ~ TELEPHONE NUMBER Suite 2MC ( T -.c59 Boca Raton FL 3343 1. Real ESlate (Schedule A) (1) 2, SlOcks and Bonds (Schedule B) (2) 3, Closely Held Stock/PaNnershlp IntereSl(Schedule C) (3) 4, Mortgage. and Notes Receivable (Schedule D) (4) 5, Cash, Bank Deposit5 & Miscellaneous Personal Property (Sch, E) (5) 5, Jolnlly Owned Property (Schedule F) (5) 7, Translers (Schedule G) (Schedule I.) (7) a, Tolal Gross Assets (lOlal Unes 1-7) 9. funeral E)(p~nses, Administrative Costs, Miscellaneous Expenses (Schedule rt) 10, Debts, MOr1gage L1abllllle., Liens (Schedule I) 11. TOlal Deductions (total Unes 9 & 10) 12, Ne' Value of Estate (Une 8 minus Uno 11) 13. Charitable and Governrm:ntai Bequests (Schedule J) 14, Nel,Valuo Sub~<;! 10 Tax (Line 12 minus Line 13) 15. Spouul Transfers (for dates of death after 6-30-94) See Instructions for "pplicable Percentage on pago 2, (Include values from Schedu", K or Schedule M,) 16, Amount 01 Une 14 tax.obleat 5% rate (Include value. from Schedule K or Schedule M,) 17, Amount 01 Line 14 taxable at 15% rate (Include value. from Schedule K or Schedule M) la, Principal tax due (Add lax ~om Line 15, 16 and 17) 19, Credits Spousal Poverty Credll Prior Payments Discount 0,00. ,_~O,OO . 500,00 20,11 Une 19 ISU greater thin Une la, enler the. difference on Line 20 This Is the OVERPAYMENT, ~ 0 ~,*-h...1f ~ raq~M1lng . "fllnd of your overPlVlnen;J 21. 11 Une 18 is greater than Une 19, enler the difference on Une 21. This Is the TAX DUE. A. Enter the inter~st on the balance due on Una 21". B. Enter the total 01 Line 21 .od 21A on Line 21B. This Is the BALANCE DUE, Make Cheek Pa able 10' Re lot.r of Willi, Agenl .. .. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~ CO"MONW'j'^~H 0' "'NN~VLV^NI^ DC"^n ~TO' "\VCNUC HAAAIS~l b,~~~~'2a.o601 o e c E D E N T R E C A P I T U L 1\ T I o N T ^ X C o M P U T A T I o N 1,5.'/55 'I (Go -_. -, I ()llllA II 'IO.F DFATH AF fE,n \2Ir-1Llll CHECK Hl:;Re If '\ ~;I'OtJ~IAl_ . I l'UVL.tUY ~n(;.U1I_I.u(,;1..A1M(;'lL_ .,,__ ____~__.__~___._ FILE NUMBER 21 1997 0054 GO IN1V 00 VEAR NUMBEU AMOUNT RECEIVED (SH INSTRUCTIONS) 363,9B4,2~ ~5 ..Q.....8, Remainder Return (lor dalO. 01 death prior to 12-13-82) Federal Estate Tax Return Required Total Number of Sale D.po.~ Boxes 2iL...24 3 . 05 :28,a78.00 134,879,00 , (8)_ 731,000,05 (9) 9,862,87 (10) 9,301.00 (11) (12)_, (13) (14) 19,163,87 711,836,18 0,00 711L,.f!1. 6 , 18 (1~) 363,984.21 x.Q..Q.... 0,00 (16) 297,851.97 X ,06, 17,871.12 (17) 50,000.00 X ,15' 7,500,00 (18) 25,371,12 Interest 0,00 (19)_ (20) 10,000,00 0,00 (21) (21A) (21B) 15,371,12 0,00 15,371.1:2 Uncler penalll.. 01 p.rlury, ! d"el"r. lhall h.v. .."mln.d Ihlll r.turn, Includ!ngltccompanylng Ictlftdlllel .nd 11'lemenl.. .nd 10 lhe be,1 01 my knowl.dg. and beliel, il !llru., CC)tr.cland compl.t.. I d.c!ate Ih.,.1l re,l "1'" h.. b..nr.por'ed Allrll' mArk.1 vf\I,I'. Detl'fAtlon ot prep.r.r olhll lh.n Ih. p.rlol'lll rVPfu.nl.llv.l. b...d on .lllnforfNIllon 01 ~hlCh h...nVkno~!.!.dg.. ___ se:UR~ ~~ESP "";ORCTUflN ADDfI'" DATE " wc.::\__-,,^--~~ P.~Q. S,out!,__D~?,.i~, Ji.ighw_~y,__Suit_e .2.'.C -- --.-- ,9.lIc1/ ?_7 _ __ \ (,.......~ . _~__.BC'ca.--B...l:!.~Q~__FL__~_~_432_______.____ _~ SIGNATURE OF PREPARE 9?1ER THAN REPRESENTATIVE ADDRESS DATE <,1,,"'..- /~', ') :.A.... d j;ff-- !'!'_~~~!'-- Uifl~!1. ,I:~,p,'_ - ?' __ Q : , J~(),,__11 ~?-- . - -- -+ J(Z:__~ "!:i'iL... Harrisburg, PA 17108-1146 CopyrlghNc) 199" f, m .oftw.r. ronly CPSy.t.rl1I, Inc. ,-~ REV- UIoU'EXtI3Ig~1 COM MONWEAL TH or PIiNN9Vl. VANIA INt~ERIT,6.NCE TAK RETURN RESIDENT DEcrOE T ESTATE OF SCHEDULE 0 TRANSFERS TO SURVIVING SPOUSE Charles A, ~ieck, Jr, PART A: En'lef the des.crlpllon and value of all interests, both ta.xable and non-taxable, regard loss of location, and net of deductlo1"'l$ whiCh pass 10 the de:cedlL"1!Jll!,"ivinQ spouse_~~ Inl(lSla~~e'allon oJ!aw. or othorwlse. lIem # OescrlPtlon of Items 1 One-half tenant by the entireties interest in real property, 51 South Terrace, Wormleysburg, PA total value at date of death, $295,000 - included on Schedule 0 to establish stepped-up basis of decedent's one-half intereet - valued per attached appraisal prudential Securities IRA Account #044-R13889-68 Clothing, jewelry, automobiles and interest in boat and trailer, per ITEM III of Will Unified Credit Trust under ITEM VI of Will. for benefit. of surviving spouse during her lif.etime, remainder to decedent's son, Charles Sieck, if living; if not to decedent's issue, per stirpes See Sch. K for valuation of life estate of spouse File Number 21-97-0054 Amount 0,00 2 3 134,879,00 24,500,00 4 402,457,18 (Calculation of UnifIed Credit Trust value attached) P.rt" TOl>l Enter the 10..1 here and Inth. .pou..'. ."mount Rec.lv.d' block on Page 1 561 ,836,18 Election To Subject Property To Tax Under Section 2113(A) As A Taxable Transfer By This Decedent. If a Wust or similar arrangement meet$ the requirement of Section 2113(A), and: I. The trust 0( similar arrangementls lis led on Schedulfl 0, and b, The v~'ue of the trust Of similar arrangement Is entered In whole or part as an assat on Schedule 0, lhen the transferor's personal representative may specifically Identify the rust (all or a fractional portion or percentage) to be InCluded in the election 10 have such tru,t Of sbTlllar property treated IS a taxlble tran$fer In \hll estate. If less than the entire value of the trust or similar property Is Included as a taxl.ble transfer on Schndule 0, the ptnonal representative shc.lI be considered to hal/e made the election only IS to a fraction of the trust Of similar arrangement The numerator of thl5 traction Is equal to the amount of the trust or similar arrangement Included as a taKlblfl asset on Schedule O. The denominator Is equalIC the Iotll value of the trust Of' similar arrangement. ELECT1OO:Oo you elect undllr Section '113(A} to trelt ".....!~ble trlnlter In this eltate III or I portion of A 'trUlt or Ilmllar arrangement cr.ato~for the .011 u.. of thl. dec.d.n(,(,jrvIVj~polu.e ~ur p spou.e's entlr.llfetlme? YES UI NO 0 Signature ....."'-''-~: " ~____ O.te 9} z 9) 9 7 Note: If the election IPpllel to more than one trult Of similar l"anQeme . then a seearlte form mUlt be IIQned Ind flied, Part B: Enter the descrIption and value of all Interests, both taxable and non-taxable, regardless of location, and net of dedu..:;,..Orls ~ch pau to the decedent's surviving spouse for which a Seclion2113 A. eler.tlon io;; be In mad.. Item" Description of Items _ 4 Item #4 from Part A of this Schedule - Unified Credit Trust under ITEM VI of Will, funded with residue of decedent's estate Amount 402,457.18 * *or such amount as is necessary to make a Section 2113(a) election for the entire Unified Credit Trust. Part B Total (sel In.vuct9.O,'1 402,j57,18 LAST WILL AND TESTAMENT Q!. CHARLES AlIGUST SIECK, JR. I, CHARLES AUGUST SIECK, JR., a resident of Cumberland County, Penneylvania, being of sound and diapoling mind and memory, do make, publiah and deolare thie to be my Last Will and Testament, hereby rovoking all Wills and Codicil. by me ot any time Previouely made. ITEM 11 All inheritance, estlte end similar taxes becoming due by reaaon of my death('Deeth Taxes'), whether such Death Taxeaahall bo payabls by my eatate or by any recipient of any property, shall be paid by my Executor firat out of the property paaeing under ITEM VI of thil Will Ind eecond, if, only if and only to the extent that said property ie not eufficient, out of the property palling under ITEM VIII of this Will al an expense and coat of adminiltration of my estate, Provided, however, that if any property held in any testamentary or inter vivos truet crea.ted by my wife, PATRICIA LICK SIECK, ("My Wifa"), ie includabls in my estlte for purpoees of any Death Tax and the following amount is not otherwise plid to my estat~ as a result of the inoludability of such property, then the amount of such DeathTlx fail'ly attributable to the inoludon of luch property in my eatlte for purposes of luch Death Tax shall be paid out of such property or by the recipiente of suoh property, and, if such amount i. nevertheless paid by my Executor, I direct my Executor to obtain reimbursement or contribution for auoh amount. Otherwill, my Exeoutor Ihall have no duty or obligation to obtlin reimbursement for any Death Taxea plid by my Exeoutor, eVen thOugh paid with respect to proceedl of insuranoe or other property not pelaing under thie Will. !!!!~I I hereby exerciee all powerl of appointment which I may have at the time of my death in favor of my Executor, Ind ......... ,....., all property .ubject to all .uch powers of appointment .hall be incl.uded in my eet.ate alld b. governed by the provisione of thia Will, provided, however, that I epociUcally decline to exercise any power of appointment given to me in any Will, Codicil, Agreement of rruet or other in.trument executed by My Wife. IrEM III. I give and bequeath all of my houoehold furniture and furni.hings, automobilel, book., piotures, jew~lry, china, crYlta1, appliancee, ellverware, wearing apparel and aU other like articles of houeehold or pereon.l use or adornment to My WHe, if she survives tne. If she doe. not .urvive me, I 'Jive luch articlel to my son, CHARLES LICX SIECX, if he survives me. If he does not survive me, I give euch articlee to my Ion, SCOTT LICX SIECX. !!EM IV, I give, devise and bequeath to my siater, LUCILLE SIECX CLARKE, if living, an amount equal to five percent (5\) of my adjueted gross eltete aa finally determined for federal est.ate tall purpoeu. ITEM V. I give, devise and bequeath to my brother, JOHN PERRY SIECX, if living, an amount equal to five percent (5\) of my adju.ted grosl estate as finally determined for feder.l estate t'.ll purposes. ITEM VI. I give, devise alld blqueath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM (herein referred to as the 'Unified Credit Trult'l an amount equal to the balance of the dollar anlount not taxed in my ..tate due to the application to my eetate of the unified credit against federal gift and estate tax (the 'Unified Credit'), after deducting therefrom the value, for federal estate tall purpoeee, of (al ...et. included in my federal gro.. e.tate which pa.. or have p.ssed other than under the term. of this Will and which will utilize I portion of the Unified Credit, (bl any bequest. under the preceding ITEMS which will 'Jtilize a portion of the Unified Credit and leI adju.ted taxable gifts not included in my federal gross e.tate bllt included in the computAtion of the tentative federal estate tax in my estat.e. My Trustee shall have, hold, Page 2 of 10 pagel ,-.." I"". m.nlge, inve.t .nd reinvest the ...ets of the Unified Credit Tru.t, collect the inoome therefrom .nd (., If My Wife survives me, beginning at my death, my Trustee ehall pay over the net income of the Unified Credit Trult to My Wife during her lifetime, in installments not l.".. frequently than quarterly. In addition, my Trultee ehall pay such .mount. of the prinoipal of suoh trust .s, in the sole diloretion of my 'rru.tae, m.y be neceaoary for the malntenanoe, .upport Ind medio.l and nureing oare of My Wife, t.king into oon.ideration any other meanl reldily avail.ble for .uoh purp08.1. (b) Upon the death of the eurvivor of My Wife and me, my Trustee .hall dietribute the principal and any undi.tributed incom. of the Unifi.d Credit Trult to my .on, CHARLES LICK SIECK, if then living, or, if not, then to my th.n living issu., p.r atirpes/ provided, how.ver, that .hould any luoh is.u. be my lon, SCOTT LICK SIECK, and he hAS not attained the age of forty-five (451 years, my said son's Ihare shall be retained by my Trultee, IN TRUST NEVERTHELESS, to be held, administered and dilposed of as a separete trust e.tete in Acoordance with ITEM VII (the "Scott Lick Sieok Trust"). ITEM VII, My Trustee ahall hav., hold, manag., inv..t and reinv..t the ....t. of the Scott Liok Sieok Tru.t, colleot the inoom. therefrom and (a) My Tru.tee shell pay to or for the benefit of my .on, SCOTT LICK SIECK, the net income deriv.d from said trUst in installm.nt. not 1... frequently than quart.rly .nd such amount. of the prinoipal, a. in the sole di.or.tion of my Trustee, may b. nec.ssary for my laid son's maint.nance, SUpport, medioel and nursing car. and eduoation, including oollage and graduate education, taking into consideration any othor means readily available for such purpoles. Plge ] of 10 p.g.1 ,-, f""', (bl If at the time of the creation of said truet, my laid son shall have then attained an age let forth below or if my laid eon ohlll thereafter attain such ege, my Trultee ehall diatripute outright to my said son the fracHond pcrtion of the then remaining principel of laid trult set forth below. Age Frectional Share 30 yearl One-fourth 35 years One-thIrd 40 yeara One-half 45 yearl Balance then remain ing lcl If my laid Ion shal.l die befors final diatribution of the elsets cf laid tr<lt ia made, the then remaining principal and any undistributed income of said trult shall be dietributed to hil then living ieeue, per Itirpes, or, if none, then to luch pereons, and in euch proportion., al would be entitled to my e.tate had I then died intsltate, a reeident of the Commonwealth of Penn.ylvania. ITEM VIII. I give, devile and bequeath all. of the rest, residue and relllainder of my property, real, perlonAl and mixed, wherever situate, not dispo.ed of in the preceding portione of this Will, to illY Trult.e hereinafter named, IN TRUST NEVERTHELBSS, to be held, adminiltered and dilPo.ed of in accordance with this ITEM (the "OUalified Terminable Interest Property Trust", herein referred to ae the "QTIP Trust"). My Executor ehall have the right to elect o~ the federal e.tate tlX return prepared on behalf of my eltat. to have a portion or all of the property puling under thh ITEM treated u "qualified terminabla int.re.t property" in ord.r to qualify luch portion or all of the property for the llIarital deduction for federal eltlte tax purpolee. If my Executor elects to qualify a portion rather than all or nonl, of the property pa.lillg under this ITEM, my Tru.tee may hold and llIaintain luch elected portion of the property a. a leparlte tru.t eltate and hold and maintain the balance of the property governed by thil ITEM a. a leparate t"Ult estate or my Trultee ml,y hold and mail\tlin the elected portion Page 4 of 10 page. I""', 1""1 and thl balance of the property governed by thi. ITEM ae A single trust estate. Each such separate truet eetate (or if there is a single trult estate, then the single trult estatel shall. be held in truH for the following uees and purpoles. My Trult"e Ihall hIve, hold, manege, invest and reinvelt the .11.tl of .ach luch trust, collect the incoml therefrom and (a) If My Wife surviv.e me, be'linnin'l .t my deeth, my Trust.e Ihall pay over the net incom. of elch luch trust to My Wife during her l.ifetime, in inltall- m.nte not leee frequ.ntly than qu.rt.rly. In .ddition, my Trult.. Ihall PlY luch amount. of the principal of each luch trust AI, in the lole dl,lcretiL,n of my Trultee, may be necelsary for the maintenanc., support and medioll and nurling care of My Wif., takin'l into cOnlid.ration Iny other meanl r.adily avail.ble for luoh purpolel. Upon the dlath of My Wife, my Trustl. Ihall diltributl any undistributed inoome of eaoh luch trult to My Wife's estete. (b) Upon the death of the survivor of My Wife Ind me, my Trultee ahall diatribute the prinoipll of each aueh truat to my aon, CHARLES LIC~ SIEC~, if then livin'l, or, if not, then to my then liviny ilaue, per stirp.a, provid.d, however, that Ihould any auch iSlue b. my aon, SCOTT LIC~ S7EC~, and h. haa not attained the age of forty-five (45) yeara, my laid 10n'I ahare Ihall ba retain.d by my Trultee, IN TRUST NEVERTHELESS, to be hald, adminiltered and diapoa.d of al . a.parate truat .atate in .ocordance with ITEM VII (the "Soott Lick Sieok Truat"l, Provided, howev.r, my Truat.. Ih.ll prior to making Iny luch diltribution pay to the .atlt. of My Wife out of the principal of each auoh truat an amount .qual to any inor.ll. in inh.ritancI, .atat. and aimilar taxel b.ooming dua by r.aaon of My Wif.'a dlath ("My Wif.'1 D.ath tax.a") fairly attributlble to thl inoluaion of any of the alletl in auch trult in My Wife'l .atate for purposel of My Wife'l Delth Tax.I, '0 Page 5 of 10 pagea /....., .-" thAt My Wife'A DeAth TAXOS in exces. of said amount do not exceed My Wife's Death Taxes which would have been payable if. none of the ...ete in euch truat were inoludable in My Wife's estAte for purpo.es of My wifa's Death Taxes. ITEM IX, It is my desir.m that my son, CHARLES LICK SIECK, assume a father-like role with respect to my son, SCOTT LICK SIECK, during the lifetime of my first laid aon .nd in his L.st Will .nd Telt.ment. It is my dOlire th.t my firlt eaid son only act in euch manner AS he, in his sole diso~etion, deems to be in the long run belt interest of my second said son. It is my sinoere belief th.t the foregoing will be the best fo~ my seoond said son in the long run. ~~l It il my intention to conform to the provisione for the allOWAnce of th~ marital deduction for federal eetAte tax purposes. I therefore direct that any proviliono of this Will notwithltanding, the powers granted herein to my Executor .nd Trustee shall be cone trued in accordance with 8aid intention and shall not be interpreted or eKerciaed eo AS to dIsqualify any portion of the OTIP Truat elected by my Executor to qualify for th~ federal eltete tax marital deduction. ITEM XI, No intere.t in income or principal of my e.t.te or .ny truet ore.ted herounder ehall be subject to .ttachment, levy or seizure by any creditori spouse, Assignee or trustee or receiver in b.nkruptcy of any ben~ficisry of my est.te or of any trust crsated hereunder prior to tho benefici.ry'o actu.l receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiarie. herein designated, ae their intereets may appear, without regerd to any attempted anticipltion (except a8 may be specifically provided herein), pledging or assignment by Any beneficIary of my aatate or of any trust created he<eunder and without r~gard to any claim thereto Qr attempted levYt attachment, seizure or other procesR against said beneficiary. ITEM XII' Any person other than My Wife, who ehall have died at the same time al I or undar such circumotances that it is Page 6 of 10 pagel ........ .-.. difficult or impoleible to determine who sh.ll h.ve died filet, shall be deemed to have predece.led me. If My Wife .nd I shall have died at the oome time or under ouch circumatancea that it is difticul t or impossible to determine who Ihall have died tirst, My Wife .hall be deemed to hIve survived me. Any person other than me who ahall have died at the same time a. any then blnofiriary of income of. my e.tate or a trust oreated hsreunder or under luch circumatancee that it ia difficult or impollible to det.rmine who ahall have died first, ehall be deemed to have pred.ceal.d luch beneficiary. ITEM XIII I In the aettlement of my eatate and during the oontinuance of any truat created hereunder, my Exeoutor and my Trustae ehall po.slal, in addition to thole power I conferred by law, the following powers to be exercised, without authority from any court, for the best intereats of the beneficiaries, subject, hOwever, to the reltrictiona let forth below aa to any portion of the QTIP Trult qualified for the foderll estate tax marital deduction. (a) To retain any invesbnenta I may have at my d.lth .0 long as my Executor or Truatee may deem it advia<<ble to my 81tate or trult so to do. (b) To vary inveltmonts, when deemed desirable by my Ex.cutor or Trustee, and to invelt in auch bond., stooke, not.s, real estate mortgagel or other a.curiti.1 or in such other real or personal property as my Ex.cutor or Trultee shall deem wile, without being reltricted to 80 called "legal inveltmentl." (c) In order to effect . divieion of the principal of my e.tate or truot or for any other purpose, including any final distribution of my eltate or truat, my Executor or Truetee ia authorized to make laid divieione or distributions of the perlonalty .nd re.lty partly or wholly in kind. If luch division or distribution is m.de in kind, eaid .ssets shall be divided or diatributed at their respective values on the date or d.tes of their division or di.atribution. In making any division or dietribution in kind, my Executor or Trustee sh.ll divide or distribute I.id ....ta in a m.nner which will. fairly .llocate any unrellized apprecistion or depreci.tion Among the b.neficiaries . (d) To lell either et public or private lale .nd upon 8uch t.erms ani! conditione ae my Executor or TruBtfte may deem advant:ageou8 to my estate or trult, any or all real or personal property or interest th.rein owned by my eltate or trult sever.lly or in conjunction with other peroons, and to consummate laid .ale or .aleo by euffirient deed I or other in.trumenta to the purchaser or purchasers, conveying a fee limple title, free and clear of all trust .nd without obligation 01 liability of the purcheser or purchuere P.ql 7 of 10 p.geo "-" ,...., to Dee to the application of the purcha.e money or to make inquiry into the validity of said eale or s.las, also, to make, execute, acknowledge and daliver any and all deede, aSlignments, optione or other writinge which ",ay be ""cs..ary or desirable in carrying out any of the powers conferred upon my Executor or Truetee in thie paragraph or eleewhere in this Will. (e) To mortgage or pledge real or personal property owned by Iny eatate or trust and to make leaees of real or pereonal property for any term. (f) To borrow money from any party, including my Executor or Truetee, to pay indebtednell of mine or of ~y eetate or trust, expenees of adminietration, Death Taxee, other taxel or for any other purpose, provided, however, that thia provisi,on ehall not authorize borrowing from any portion of the QTIP Truet qualified for the federal eetate marital deduction without adaquate interest and .ecurity. (g) From the same source a. from which Denth Taxea are to be paid in accordance with ITEM I, to pay all coete, Death Tlxes or othsr taxes, expenoel and oharq~1 in connection with the administration of my eltate or trust, and my Executor shall pay the expenses of my laot illne.s and funeral expenlel, providld, however, that no such costa, Death Taxes, expenses or charq81 in connection with the administration of my estate Ihall be paid from any portion of the QTIP Trust qualified for the federal s.tate tax marital deduction. (h) 1'0 vote any shares of stock which form a part of my estate or trust and to otherwile ex~rcioe all the powerl inoident to the ownerehip of such Itock and to actively manage and operate any unincorporated buainese, inclu~ing any joint ventures and partnerehips, with all the righto and powero of Iny owner thereof. (i) In the d.iscretion of my Executor or Truetee, to unite with other owners of dmLlar property in carrying out any pIano for the roorganizltion of any corporation or company whoee securities form a part of my eotote or trult. (j) To ueign to and hold in my estate or truet an und:lvided portion of any aeset. (kl To hold inv"etmentl in the nAme of a nominee. (1) To abandon, comprumiee, eettle, arbitrate, payor otherwise deal with clAime in favor of or againet my eetate or trust. (m) To select, employ and compensate any persoll, firm or corporation engaged :In rendering investment oouneel advice to adviee my Executor or Trustee in making inveetmentl, managing lecuritiel or making decilione concerning the purchase, retention, Ille or other dieposition of any plrt of my eetate or truet, and to select, employ and cumpenute any attor'nlY or finn of attorneye to render legal eervices to my EXecutor or Trllltee with r'elpoct to ml' eetate or truet. (n) Only property which ie fully eligible for the marital deduction for federal estate tax purpoeel shall be aelignsd to the portion of the QTIP Trust qualified for the federal eetate tax marital deduction. Notwithetanding anything to the contrary contained in this Will, my Trustse shall not retain beyond a rea8?nable time or invest ill, AS an a8B~t of any Page 8 of 10 plges ,"',.,,'\ 1""'\ portion of the QTIP Trust elected to qualify for the federal estate tax marital deduction, any property which may at any time be or become unproductive. !!!!Lill' In the eettle\nent of my estate. (a) My EXec\'.tor ehall not be personally liable for 1088 to my eotate or to my spouse'g estate or to any beneficiary of either oetate resulting from my Pereonal R~presentative'e decision made in good faith whether or to what extent to elect on the federal estate tax return prep. red on behalf of my eet.te to have a portion or all of certain "qualified terminable interest property" t,reated as having paBBed to my epou.e in order to qualify for the federal eetate tax marital deduction) nor, a8 a result of such decision, shIll any compeneating adjustmente be made. (b) My Execut<Jr shall not be perDonally liable for any los. to my eltate or to any beneficiary of my estate relulting from an election made in good faith to claim 4 deduction as An income tax deduction or a8 an estate ta.x deduction I nor, as & I'sault of such eleen. tion, shall any compensating odju.tments be made. (c) In valuing property in my gross estate for the purposes of any Death Tax, ~y Executor ehall not be personally liable for any 10le to my estate or to any beneficiary of my estate resulting from my Penonal Reprelentative's decision made in good faith to use a partioular valuation date, nor, as a reault of such deoision, shall any compenaating adjustments be made. (d) My Executor Ihall not be perlonally liable for any 1011 to my estate or to any beneficiary of my eltate resulting from any other deoiaion or election made by my Executor in good faith, nor, al a result of any auch deoiaion or election, eh"ll any compenlating adjultrnentl be made. ITEM XV. If there should be established hereunder or by My Wife, either in her Laat Will and Testament or by inter vivos Deed or Agreement, trusts limilar to the trust. herein estab- 11lhed for the bencfi t of my issue, my Trustee herdn shall have the right and pow.r to merqe trustl herein eltablilhed with a!milar trustl for the lame beneficiaries established hersunder or by My Wife and to operate each of the werg~d trusts ae a sinqle trult. ~~!I I hereby nominate my lon, CHARLES LICK SIECK, to be ths Executor of my estate. If for any reason he should fail or oeane to act, I nomInate DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrilburg, Pennlylvania, to be my Exeoutor. All referenoea in this Will to my "Executor" ehall also refer to any Bucce.lor Executor. 1TEM XVII I I hereby appoint my son, CHARLES LICK SIECK, aa Trustee of any trust created hereunder. If for any rei Ion he paqe 9 of 10 pagel ,"""'\ ~ FTRST COOTCIL IQ T,tl~T WILL ANn TESTAMllN'T Of CHART.RS AUGUST SIReK. LTR. I, CHARLES A. SIECK, JR., a resident of CUmberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be the First Codicil to my Last Will and Testament dated March 1, 1987. I hereby amend and rutate ITEM IV of my said Will in its entirety to read as follows: "ITEM IV: I give and bequeath the sum of Twenty-Five Thousand Dollars ($25,000.00) to my sister, LUCILLB SIECK CLARKE, if living." I hereby amend and restate ITEM V of my said Will in its entirety to read as follows: "ITEM VI I give and bequeath the sum of Twenty-Five Thousand Dollars ($25,000.00) to my brother, JOHN PERRY SIECK, if living." I hereby add the following ITEM V-A to my said Willi "ITEM V~: I give and bequeath the sum of Onft Hundred Thousand Dollars ($100,000.00) to my Truste. hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM. My Trustee shall have, hold, manage, invest and reinvest the assets of this trust, collect tho income therefrom and (a) If my son, SCOTT LICK SIECK, survives me, beginning at my death, my Trustee shall pay over the net income to my said Bon during his lifetime, in installments Page 1 of 2 pages ..-...., f"", . not 1... frequently than quarterly. In .ddition, my Trustee sh.ll pay such amounts of the princip.l of such trust .s, in the .ole diDcretion of my TruDtee, may be n.c....ry for the maintenance, support .nd medic.l and nursing care of my said Bon, t.king into consideration any other means readily available for such purposeB. (b) Upon the death of the survivor of my said son and me, my Trustee shall distribute the principal and any undi.tributed income of this trust to PENN STATE UNIVERSITY for it. us. in connection with its mechanical engineering program at its Capitol Campus in Middletown, Pennsylvania." In all other respects, I ratify and confirm all of the provi.ions of my said Will. IN WITNESS WHEREOF, I have hereunto set my hand and se.l and do hereby declare this instrument to be the First Cod il to my Last Will and Testament, this ~ day of .' 1995. (SEAL) We, the under.igned, certify that the foregoing instru- ment, con.i.ting of this .nd the preceding two (2) page, was sign.d, ...led and publi.hed .nd declared by CHARLES AUGUST SIECK, JR., the Test.tor, to be the Fir.t Codicil to his L.st Will and Test.ment, in our ..Q CS^~EJ.~ ~~~ presence. Re.iding at: 1"'10 I 5 E: /"ST f:.4.V'1> Residing .t IrS' I~ 11 '!,,1:JJ1 JI" . NdIf UI) ,.J J(;tl Page 2 of 2 p.ge. . 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No. Parklng.~ TOltl No. f1' U"''' .2.Q~ Tol" No, 01 pl.....\f(j U....1I N/A._ ToIII No. 01 Unit, Co'lrnpllted 60__~_._ It C(II'VI,llon, orig. UN WA_ Rttio 1'~lIe"/uniIlIW_ TOIII No, 01 Urolll lOf 5'1114_ TOUI No, ('fLlmt. 101 S'tl. N Totll No of Urutl lor 511. 1. D.IIIlI CIl!W.rliGfl TVP4 QJl.~ Toltl ~o, fll Uno I. Sold 60 TOltl No. 01 UI'OI' Sold RLA-._ TOlIl No, 01 Unjll lold 60___ ^""lVrt.f OUMt P...-Iling 2.Q..~ Totti No (11 U",t. A.flttd 5 Totll No_ 01 Unit. F\lInted NLA TOltl No, 01 Unil' Rtnt." 5 .l!f!5.lli.~_2Q.. _ll!lt..~Mana e D'I!l.SO\/fa.JUA.__.___ DIIWSlJlJI'~_Mallil~r.___ Pf~llvpt:lxJ Pllmll'\,R..~ $(rcOl'WIHOlTMIOfR~r"lIontl 0 Aovw Of Tovwnhrn_ 00"01,,, 0 Mid,," 0 H'OhfiH rXl ww.J:lse Coodilloll 0, tt. lloIo,MIcl, qu.lllV of f)OMlfUOliM, !.NI mi.. 'Ppul 10 mftll.l, .te: TP.JL..sub 1 ec t build iIl8-.!~_~ s imila~J ..lIDll...IRP!,Il~....t.IL.Q.!:.MLQQ, OP -lH,:'QkCJl'~lL.'liI'lnll:l,,_,_,_ At. the hilling and tollllng lor ,""" lodividutl unll.."p...ttlv m'lfltd' lxl y" 0 No j! 1'0, dUCtiN tnd eomm.nl on eomplhb,lrt,!, to othtf P'0l1i11.ln mllllll! I'" tnd m"ll.t.celpl....e.: PLlblio Other Type o..eflbt CC>fnmon .~nt~ tnd fle,nUllOtl Itcilih..: .fQQl. beach ...@uf.fJ..~Q.Q.!i:rd AI:tt.comm(lf\.!.m.n"~Off\PI'Itd' {i] y" [J'NO I~.lht nl~ld.rft~'VlloP't' In eon"olCll (h"HO'~:-~='~~o:~~---------~ . II 8 J t C ., U II I T tn'comm ... 0 ..~. "-';f' flntlltlfm. " -.fLO J,~I'!L_ R B d' 0 , J.AY.Od r Q 0' reA fulEh ~!1\L, _ --,- -..-- ----.. !L ___ _..:-== ....L _ ----- .--.-----... U.Q~L -'- -- -- -.-- --- ---~~~ dor on In.: R 2 B6Qroom 9 . " 1 103 s u , 0 0 Ivi roe For Unit OENl:""L Oe9CAlf'TlON !{[ATlNG KirCHEN EQUIP, Tv~ ni.Q~_ Rllfrlg.r.tor Fu.l ElectI_~~ fllI"Q.iO~"1 II ~.iJ......_D"OM" CODUNQ OI.hwHhfl Clntrll y~,~__.. fll'llt-lood Otht, N.Q_..___,__ ~ "V~ralle hll r f rra "'UI r~l"hvf'l!d As~r CondlliO(l of 1M llnll. dlp/.el'lion '.pej'll'IMdfld, Qulllt,/, 01 ~OfllHuction, r.ffiooollnolmoolrnlnll(l(l. 1<:1111110011 lUlU'" I'Pfclll ""-Iro,!, .IIIClllnlI1.rnl .lc,l: SUlt1~.i~_A~__C.QC.lP- LL cQndominium, Subject unit appuu...iILAYjlrawe conillion dtL..___ L '1l1l1l..ncU_.J!.n4,~ilxt.\lIU,-.. ..__,_,.....,..<...., ,__,.... ~.._ ~ ,_ n____ ",.,.. ,_,<.~~_...._.. _,___<....._<__n AM~Nlms Flfllll'C'~.I'_[ NQ". INSULATIC)N __...0 CO'''''' ,_____.._______ [J "n_~__ 0 ::: _._n_..."."...._.."...~__ 8 Unknown ===.= [i1 IXI [i] IXI ~ o ,..l.......-_,~ ...l._,_,_ FltlOt"lo, Aool No.oll.wlltt FIl)()I'ing 1'.110 8t1eo~~"-:== [ Cl.ck .....__."..__._ r. NQ, (II ~"tI OllllQ. INH"IO" w... "tn~h ',U,'IOOI MIr.'(IV'fI~'" FDnce c Q. fA M e N T . AdY"M .llvhoom'l'lll ~Mdlllorw 1'\lQh., lIul not 1l'l1llkl'((I, hU.t(j/)lJl W"t'l,t"Klr. tUPttlll'II", '":.lI,rIl'Ur'lll\ 111lImp'ov~m'''t.. {,IlIhll WIll, 01 In lhe 'mmldl.tl viclnll,/, {II thl .(llll.ct "_'V: N2nLJmown .or OQ,ll.uyed, ----_._--_.__._---~--~..._..~~~~-_...-.. FIt<ldi41M~'otfr\.!I& 1\01'.1 MCS, A'chllt!lIIn, TK 7608\ 12\4) (Il1i.116J PlIO' 1 (II 2 Flf\(Il, IAN! Fotttl lOH nOI94) .Beauchamp & Company, Inca INDIVIDmt'L CONDOMINIUM UNIT APPRAIS'!"L REPORT ._....~--".. -- ~_._..,...~.. ....-------------...-......---.....-."^'''.''....'....- -- p R o J a c T UI'liICh.t~ ,.~2j..l11--------;::7'tT\o.x 12 a '.~_...2_LQ._.___ lJ4'~;---^flnu~^U"II"1'''l!r/1.r''''It(\'Uf,.qU'f.rlHltoll,lrllnhvll'lQlf'''' ~ ~_.L~,.....___~___._ I,cht PIC\t1ct .ubleello grour>d r.ml 0 Vu [iJ No II vn. . ~L^--..... ~._._ pel VitI. lllilliiM ifICl...>dtod in unit ~hlfliJtl; rJ No..... [J H..I rJ "II CClMltlOt1tflg [1 [1~cUlci:y IJ 0,,", fil Wtlt' riI S.Wlf Nitti "W I...., olher lntf'l fll1\~'f HOA ChIIO'" In' I'" fllrlrrlltiM None C{lmptrotd \0 01"'-, r,omPflhflYI ptofeel~ ollHllIl.r Qlllllly ,nd dM1on, :r~ -:ll~~-l:~;-~'\.(". Ippun: II f.:I~.~..-.ri1'~~i-~~- .-'O-~::--------.-_._.~_.-.- "'~_..__.- To p/optfly rntmlltin 1M projlct and PfOy!d. thl uI",ie"" MlticipllW, the budQfl .PplI....: lil AdflllU.t. 0 1I'Id''ltlM' 0 UnkMwn A. MtfltQ,m.nt QrOllf): [il I-!::lm' O........r,' AU(Jr,!tI,Of\ 0 Oft~.lol..r 0 Mlnto.m'nl Ag.nt IIIt.nl'!yl ~ Qulliiev 1)1 mlntO.m.nI vod !(1 W11(Wr.tm.nt o! R"I".rd Reogul.lll)l'!t b_i :ng,,-...Ili IPJH!tflnCI 01 pI~itcl ,pp.lltrt: [il A~'QU'I' ~edIQ\.l.I~--~-------..__'m-.--.-" l,. Spotol'" or lKl.....ulli ,h.rlel""t'c, in Iht COndomlnhrn ('>OClnl.nll l)I Olhtl mf(lfmllion kn(lwn tCllhlllPpr.illlr thll wOl~d ,".el mlrkllltbiiilV lit flOflt. In 11.111 H2M...J9l9...mL___..__~.._ Y s l ------,---,-,----,--------,.._------"------------_.,------_.._,-------_.,--,----------- ITEM I.. SUBJECT COMeAR@llJjQ, 1 COMPARABL" NO, 2 rn"p~,RAB" Nn, 3 "',,_, u." 1750 S, Ocean U1 1750 S, Ocean Lane 17 50 S, Oceen Lane 17 50 S, Ocean Lane L",-.e"J!"L!i!!ll' ta, 0 J:aI,...t!,!!pe IlllIL_","'..______ 11Z1L._______,____ 111l..!L-,_______.._____ .,. :::~\&jm __ LNLL.....- -'~_:~~ samiil:~ ~ ,bUlll~::-~_180 :90-0.me bUi1~11~~17..Q...QQQ:: .. erl<IIlll2!!,IJy.,N" . I". 1 ~,U8 fill ,_~_.I 163,19 ILlL...,c.....-_. 15'L,l.L-w ~-"--- O"..ndl~ Inspection IlLS/PUB REC/lIAN^GER MLS/PUB REC/MANAGER IlLS/PUB REC/MANAGER I ..I'!ill...Ii9!!.....". 7~lLll..-_____ ..-------..-r--- -------- --- -------- -- L'",',: ~V.tAOJUSTMEt'llL r\F/;,(:AIf'TION. n~"""llE!1QL_ illl~lj~.!!lt~~f\Jr.ltQtl.___ .'..11t.MlY!1!!l!!Jl. n~<}(:B!fIlQtL._ ~';.Jl. AtJi<Atm'n ,:' S....lXFin.nl:i1'lg Cash Cash Cash ,,',' Cone_lonll '..Q';:'UJ!!i!J!!lt_=L Ju'';1ciQ,,'''__ -A~..,,;:u..J995--------~Ynu.296 - -- ---- <> J....,"~ ^yeu2e-End AVA.A~__f--_ Av'\];l!.&cln.~, _t......Z...lL00 ~'l.X~_ "'m Fe" ____, Fe" ,,_ '~:j____"___". I FeA [1, "-,,,- -,.....---..,,-, .Ji~_ 498 .1L______ ~.L...._ lll!t..__ _____"'_, Simi aL--_ Common E~ Pool I beach, Sa,me Same Same ..J!ll.!lti.ill<.!!11i!L__ shuff' . _-d "'~l.".IT,.. " ~J..tL /60 '-Un":" s."", fl......I(loCAt1n-. First 't;'.._..... _!11m Beach RAft-,L- _!2!l'oo ond ......._ Avera&!..-_ AVA~e'A I n"oli'''Clf~.YS1!2!l AverslZe _ A'\'~n&J ...... ! 15 veAll.. 35 v~rs ^'~ili ! Ave, a~A AVA ..A Ahov. arlde Totlll B.!I!m!Le!!...l'!.._ 'rA.... ~rl'M I J..t!.ta- ".~ c..... 4? -I' ...!i. 'I" n,_ I-till !1103"'''' 0" "nL-~ e~' Finilhtd None None Rwma &.low Or'" -- -- SomA Sa,," --- .. _~~~ruL-- !Q",MI, 'l1l1rd ~- Ad"'I. - 1:Lb~ach l..QQQ Jl~_,,___ A"...,.,..;: --1;:~a&L-, "'---- ,,.... X~_I-_-"'_-, ~~~_,__.. 35 VAn,., ID~". "'__ T",I !lJ!'m.I~!lL 1,121-' InoL_.....&!. None T __" .1 ,... 4 ? 1 L ll.2J____---'<..fL __ None '~.,~l!J/J_, AvenlU.- 'A"'ve':". __ - ! AV.,.... -- A..~ 1----,-- ! """_~""'_ QlmW..L!!UAr. r.A.n....' _imml HT/AC .. -- -1fI2AQ: --,--- 'MOO' ,.., ' _" Non.. N<>nIL- Paddle fanl - 1 000 Niln.. > _""-St~ ,_ Ooe11- OnAn .. _ I (lnAn _____'" Ooen ______ i '.',"", P"'., Terrace Terrace Balcony No Adj. Balcony No Adj, /' .!lJl>. --f--.-' ,_ ~__-;,::;:,------,=- - --~---------:-;:-;:-:+-'- 2 ---:--:--- --------:- / "'I~""_~I" I~~:: - ..~~~*"~~. .~- e" ~::J..nnn ~;:.~~~... -,:~.~~~ ii .Ie"""...... j:;~I. 176, 000 ~.2ili.L ---1U....QQQ ........,; U~Q.QJL C(I!l'IrTW;t. on S... Cnmplf*'n lineludln(l!hl tubjeel protl<<1y', comlN'!lbillty to ,nl* condomin],"," lXI.l. in 1M ""lghl~t\ood, .tc,): All comparable.L-AI.!Lfr.~~\e__ ...Il!~_~QQmR......l'a sale !!U...n.=ded at S168.aOO_and com\), 3's sIlLJfll.J~_QJ;ill'd .. ii Si;;o...QQQ.."...lb~_~liJ!ll!IlAi\.u:..stated...thA.t.. the.e weU",1.QlI'er than the actual salas prices due to i/ h.f"" ~:I.,. :>-:;: -.. aJllLtJ~.:u.Y.!.. on tll]te8" J'~I...._UJes nr1ces a>:e thQ.U.....(~, ".,;... J.UBJECT _.,..~_~MPAMBLUlQ....L__ _-"OMPARABLE tlQ,..L...___~MPARAB!..UIQ.J..___ D.., "',, "",,0.. November 1973 February 1978 February) 987 October 1986 ii .",..,~",I",.... $75,000 $102,300 $175,000 $107,500 Ii .1",,,,,.., -... eu~ri!J ;"....;. g.cord. l.Il...hlk...R~.Q.t:.4a P\\bl1c R~ds ,- I/?::: Anti.,... or any ourr.nllQrMffltlnt of ...., option, or 11.lil'lQ ollh. tubj'1:t prOfWH'ty ,,',cllntlyti, 01 II,.,. prior lelM OI'lbj.tl Ind eomplflbl" wltNn or- y..r I,)f 1M dtll 011tJp'...1: I/i !!!me known. ------ - r", I , , -- INDICATED VAlUE BY SALES COMPARISON APPROACH, , ' , , , , , , , , , , , , , ' , , , , , , , ' , , , , , , , , , , , , , ' , , , , , " I __,.J,,'Ui....QQQ. lNDtcATED VALUE BY INCOME APPROACH (11 Appllc-tbltl hllmolad Mtfk.llt R'I"\I ,N/A IMI). ~ Or~Rtnt Ml~t,pll" NLA .. ~ ___~N.LA.- INDICATED VALUE BV COST I.PPROACH 1,'''K''''_i,_, ..,... .'" .............,........' ' ..,...... " I lV.A_ Thll .ppuolullt mlldl iiJ '. il' 0 lubjflct ID lht rop_r.. tlllll.II_, u....p'etions or cond'l'o~ h.tad billow 0 'ubi.at to CfllflpIIlll)fl ~ pi...... and l~e!li;";I:;::'~-- ,,,,,,,,~_.f ."",..., N2...,R~u2DAl..1lroperty CQM.1.dereJLJ,n thh VB!,y,L!l.lilmltt.lL....'J.'b.1j.....l..l...A.Jl~PPn1w, ~llent reauested use of Fannie Mae C~in1um Form 1073 in lieu of (see~1--___ ,to. "".""""," OUantity and Quality of ...u1&LsI.I!JLl!re such,.1hILllllince h...Q~Wu...QQmp Anow1a, COll1DaralWUllll,u.Jn~\!llJect and tlmllli.Jl~yel.opmenta are .nn1rn.lx...QWJl.I.'....Q,Q~Ml. ,~by obv1at1n, the Income ADtl.l:QAl;!L.....-____,__,__________________ The pllpolMI oliN. I9P!'Mtllt lo..llmat. INl m6lk., vdut of It-t r...1 Pftlf*ly Inltl il Ihcl '~tII.cl 01 1h1t ItpOI't. bINd M thl! &be". cordiliOflt wd 1M unification, CGfltinoam tnd limiling ::IONF, 1M ::~ ~:::;;~"~"" "" .&' ..:::~~"'".~= =::r :,~:::::,;,m':'::"-,R l"'~:: ~-,:.!Ml\J.UL_8 . -1.997 ~~' """"" rn'tOfMII~, n &rffCl1VE:DATEOfmII\fPOftl1TOIE f, 11.t.QQlt~~~, ....~.. JItIMI. . . : " ~9O<<Y' Af'f"flAlSffl toHl '1 If MQlJRIDI: ': ' , r \ t.. ,"" ~'- ,/~ /1 I -- \ J ~ ~" '_.\Jv ~ n...l......--.--.. . /'. '0(.." /'A.JI.... / I"';~"" ~ iii ..1OoJ.lll!.L.:,."...~......;.':, ~ , __..__~~ ,,,!lI.lI!..,,L ,'l>.~..,_,.n "Lc U!.tl.!LL--;-t:J Old 0" NO! ". .lUm:L- Afjn G. Dabm ~~___________ !i!m~~~. t.J!.uugM.!IUL.MAL-_ IrlIfW!cl Pr(l~IIY , In"." '" S..... Jul v. 9 '.. rrn __ _ Q!l!.~w.U"noL,J.1.!lJ...2.....J.ill-,---,---,- ~,- ~.ll!!l>.Il!'''.LItt.,J&,uJ!.ea, Rea. 0Q1lQ!!l.5Jt.1L F1 ,ultiJ!.l!!!<!l!On.L.!l.Z.QQQillil.L___,_.if.oJ.LJ'.L..___, ..'.._"1 , ".... 0"1""" , ..",. _ c= Fleddlt MIC Form ~66 (10/141 MCS, Rlcntrdlon, T)(, HiOln l~14161UP713 P.'1112 FIOOi. M.. fOlm Ion nOi.41 .Beauchamp &. Company, In. Fllo No, 0706010 DEFINITION OF MARKET VALUE: l'hft (nosl prOl)/lbl~ price whioh a prnparty !lhould bring in fi competitive end opon markot under tlll conditions requisite to R Inir sail'!, th~ b(JYfH tllld (wiler, ~tH1h ncting prudently, knowledglJuhly and f1sGumlng the priools not affec\od by undue stlmulWL Implicit In this dofinition is the consummotiM oi 8 sAle aa of ft apflcified dflte find tha passiny of title from stlller to buyer undor oondilltlfla whoreby: (1) buyer and sallei' tHO typically motivated: (2) both partios are well informed or well ndvisod, and efwh ucti"g in whot hG oonsidors his own beat inItHl'Jsl; (3) 8 rellsonable tim<'l Is allowed lor ol<po9Ure In the open market; 14J pay. mer,t 10 mflde in tonns of c8sh in U. S. doUars or In terms 0' financial nrrongetnents oomparflt-Ie thortfto; and (5) the prioe repr"96111s tho normal oOllsldeultion for the property sold uMffected by special or creatlvo financing or !'l'ilofl oono08l910n,' grBnted by anyone 89, 90cl8ted with the 9al", ---1 I Adju9tmel'ltll to Iho comperttbloB mUllt be made for special or creative flnnn!}lng or sales conoo9slono, No adjuGtments are n6c8s6flfY for those COst8 whloh are normtJlly paid by sellefl 8B B reflult of Hadltlcn or law In 8 market area; these oosts tHfII readily Identifiable since thtl sfllJCIr PIlYS those CDflts in vlrtuldly aU sail'll trans80tlonll. Special or creative finanolng adjustments oftn be made to the compBrabla prop art V by oompnrison8 to financing terms offered by a third party Institutional londsr that Is not alreody Involvtld in lhe proporty or tranlHlctlon. Any Bdjustmsnt .hould not be calculated on a rn8on~nioal dollar for dollar c08t of the flnanolng or conofl!lSlion, but tho dOlhu omount 01 any adjustment .hould approximate thl'l markot'" reaction to the ~lnanolng or conoefl81on9 basod on the opp. rei~er'!1 Judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: Th. 'pprai.or'o cortllieotlon thot 'ppoo" ir, tho .pp,oi..1 roport ;. .ubloot to the following conditions: 1. The appraiser witt not be rssporJsible for matttlrs of 8 hlgol n!lture thnt efhict oither the property being apprelaed Of th~ title to It. Tho I:IPfHllluf 8S8umea thet the title i8 goou and mArketable ond, tht'!refore, will not render any opinions about the title. The property Is epp. raised on thl!l besl, of It b&Ing under responllibllt ownerohlp. 2, The IIpprftlser has pro'-1lded a r.ketch In the epprtlls81 report to show approxlmftto dimensions of the Improvements, and the 9ketch is included onlV to 88&I"t the ftlltder of the report in visualizing the property and understanding the appralur's determination of ita size, 3. The ftppr6iur has e)(omlned the! availeble flood maps that are provided by the Fadersl Emergenoy Management Agency (ot other data souroes) arid he. noted In the oppraiaal report wh~ther the subjtJcl site Ie located in an identified SpGclal Flood Hazard ArBa. BeoalJS8 the eppralser Is not a lIurVflYOf, hf'l or she make8 no guaronts8s, express or implied, r(\gerdlng this detsrmination. 4. The appraiser will not give testimony or Bppsor In court because he or she mad" an appraisal of the property Ii\ question, unless opeclflc arrangements to do so h~ve been made beforlllh.and. 5. The appraiser tUII. estlmeted the value of the laM in the OOllt epproGoh at It. highest ann but uoe and the lmprovamento at their con. triblltory vBluo. The.. 8eperate valuotions of the land end Improvements must not bf! used In conjunc:Uon with any othar appralcol and are invalid If theV are so used. 6. The apprelSler has notod In the appraisal report any ad'o'erse conditions (suoh t:9, needed ropalrs, depreciation, Ihe presenoe of hazar. dous wastes, toxia subetanoes, etc.) obUlrv~ during ths Inspeotion ot the subjeot property or thet he or she IJsoame aware of during the norm.1 reeearch Involved In p.rlormln~ thl eppreleel. Unless otherwise stated in the appraisal report, the eppralssr hRs no know. ledge of anv hidden or unapparfInt condition. of the property or adverse envtronmentnl oondltlons (Including th, pres8nce ", hazardous W8lIteu, toxic substanceo, flte.) thet would make the proparty mortl or less veluoble, anl,t has assumed thllt there ore no such conditions and makel no guarante.. or warranties, expre.. or Implied, regarding tho! ol,mditlon 0' the property. The opprl!lser will not be respon- sible for any suoh oonditlone that do exist or for BOY engineering or t~srlng that might be requlrl!!d to disoover whsthltr suoh conditions eKist. Beo.ule the appralfJ;er II not en expert In the fie-Id of en'o'honmental hazards. the appraisal rsport must not be oonsldered 051 an environmental 888~!I8mftnt of the property. 7. rh0 appraiser obtained the Information, oltlmatel, end opinlonl that were expre9sed In the approisal report from lourcea that he or she con~lders to be reliable and believe. them to be true and oorrect, Tha appraiser does not t';ssume responsibllitv tor the 8oCluaoy of suoh Items that were furnished by other parties. S, The appraiser will not disclose tho oontents of the appraisal roport except 811 provided for in the Uniform Standards of Professlonat Appraisel Prectloe. 9. The epprals"r has bS96d his 6r her IIppraiul report IIlnd valualion conolusion for en eppreli8ll1 that Is subjeDt to lIatisfactory oomp. letlon. rftpftlrs, or alterations on the esttumptlon thflt completlon of the Irnpro'o'ementfJ wl',l be performed In It workmanlike manner. 10. The 8pprailler mutt pro'o'lde hi. or her prior written oonRen! before the lender/client specitled in (he oppr8iflsl report can dIstribute the epprai8al report (inoluding oonalualons about the proplHW valu6, the oppralaer'a Identity ond profelllllonal designations, and re'ereno81 to any proff;"ionel epPieilllftl organintlonl or the firm with which the appraiser I, o&8oclatodl to anyone other IhM the borrower; the mortgagee or Its Sl/coenor. and auions; the mortgage Insurer; conlul16r1lS; profeSSional ftppralul organizations; any state or fflderally approved financial InstituUon; or any depsrtmont, agenoy, or instrumentality of the Unitftd Stlltes or any stale 0/ lhl'! Dllltrlct of Columbia; axoept that the lender/cUent may dlshlbute the property description 1160tion 01 the report only to dl!lta oolleotlon or reporting f1srvloe(.1 without hevlng to obt"ln the apprllll.",'. prIor written (lonnnt. Th" epprelller'. written conlant and appro"al mwn a/50 be obt.lned before the apprels.1 oen be oonveyed by anyone to the public through od'o'ltrtilflng. publio ratotian., neWI, 881el, or other lTledil. Pr6dd~ Mac r-(lI'm"'" e.13 Mea, "lent/d'M, TX 16011 12'.1 e"'17" Me. ~o'm Lea PIiIQ' 1 liP .'1 ~lf1nl. Mil I'oim IOO~tI e.n .Beauchamp & Company, In. APPRAISER'S CERTIFICATION: Tho App,""M <,ortilio, nod nwoo, th,,,, 1, I htlvo ftlMUHchod tho ftubjeCI tnnrk<<tt MOft Bod hnYft !Hllootod B minimum of throe rocant sales of propnrtitHI moet sirniltn (md fUCHdrn8tn 10 tho tlubjecl prop1'HIV lor cOllalderation in tho Halos r.omplHiaon antilysis lInd have made 8 dollar sdju9tmenl who/l I1pproprin16 to rttflect tho mfHket rOllOllon to lho"l(~ ilornn of Gi{jllifloltflt wulfltion. If 8 aiynifiol'lnt liOn! in e cOIY1parable property 19 surar- lor to, or morn fAvoroble thftn, the $ubiMl prop6rty, I hev8 rnl'tdll iI ntJgl'lllve adjustment to roduce thel adjUfltlld 98108 price of the comp- ftrablfl, rmd if 8 ~lgnitic..nt Item In It oompl'lrabhl proporty ill inforlor to. or 1899 fuvorable then the subject property, I h8ve made a P09- iliv,- adJuotmont 10 in.."ltMfI& Inft odju9ted IUlle. prlofl of the comparable. 2. I hnv6 tttk'm Into conGideratlon the foctorl thllt have en impaot on vah..." in my development of the efltlmatfl of mtHket value In thlt &f}praiul report. I helle not knowingly withheld fillY sionllictlnt Information hem the spprailu'll report, e"d I believe, to the best of my knowledgf.l, that all atlltoments find informQflon in th6 ftpprpju! report tire trUG and oorreot, 3. I $tat$d llllhe appralul fflpott only my own pernona!, lHlbi88ed, and profeulflnal 8rHt1Y91s, opinions, and oonoluslons, whloh are sub. jeot only to the Qontlngnnt and llmlUng condition. spooifled in thl'tl form, 4, I have no puwent or prospective interest In the propflrty thai Is the subjeot to thit report, and I have no present or prospeotive per. sonel Int'Hellt or bias with respect to th/J partloipente In the trenoaotlon, 1 did not b1l1l8, either pertilllly or completely, my onalysio and/of ~he ()fltim!lt~ of n1!1rkGt value In the oppraiul r..,port on Ihft roOfl, color, fflllgion, oex, ht1udloap, femlllellltetus, or naUcmol origin of elthtlr thtl prospeotive ownfHD or coeuplInt. of the tlubJeot property or of the pruent ownors or Clcoupantfl of th~ properties in the vIcinity of the subject property. 5, I heve no present or oontemplllted futur6 interflBt in thl'l subjeot property, end neither my ourrent or future employment nor my oompenlBtlon for performing this oppreisal I. oontinQflnt on the flppralsod value of the property, 6. I was not required to leport ft predetermined VlillJO or direction in value that fovors the OtHlell of tho ollent or any rolatf}d PlJl'ty, the amount of the value ostlmote, tnti attainment of a speclfio reeult, or the ooourren08 of fl subsequfmt ovent In order to rllceive my oompansetlon end lor employment for performing tht') flpprallutl. I dId not beu the appraiul rerort on l!l requested minimum valuation, a specifio v8Iust/on, or the nGod to approve !l specific mortgage loan. 7. I performed this eppraital in conformity with th8 Uniform Standard. of Profe9lionel Appraisal Practice that wore edopted and pro- mulgated bV th~ AppraisBI Standards BOllrd 01 The Appralflal Foundetion ood that were in plt'lce 8S of the effeotlve date of this appraisal, with the flxcl1ptlon of the departuro provision of thoso Sttmderds, which datil not apply, I ooknowledge thet an estimate of 8 rO$SOfl- able tlma for exposure In the open market Is Ii oondltlon in the definition of market value and the ostlmt'lta I devtlloped is conr.liatent with the marketing time notod In the neighborhood Bilctlon of thlliJ report, unle8lJ I have otharwlse stated In the reconolliation secUon. 8. I hftve personally inspected the Interior and extarlor tHUI of the BubJ~ct property IInd the exterior of all propenl€l' listed BS compar. abies In the approlul report, I furthor certify thot I hl'lvO noted any' apPfHent or known adver~8 conditions in the subject Improvements, on the subJeot ,lt8,or on any site within the immediate violnity of the lIubjeot property of which I 8rn tlW8ve find have mAde adjustments for the5fl adverse oOf\dition. In my 81l81ysll of the property value to the extent that I had mEtrket evidence to sllpport them. I have also oommented tlbout the effect of the adver.. oonditlon. on the mitrketlllblllty of the subJeot property, 9, I personally prep".,ed ell ooncluslon. and opinIons about the real astate that were set forth in the appraiflfll report, If I relied on 81g. nUloant profouionel s..16lt.noe from eny Individual or IndlvidlHlIlfJ in the performanoe of the eppreisallll' the preparation of the appraiul report, I have named luoh lndividuel(s) and dl.olosed the speolflo taGlkfil performed by them jn the reconolllation 8eotion or this apprelul report. I certlfv thet any indlviduell!lO named II qualified to perform the taskl, I have not authorized anyone to make e ohange to any item In the rtlport; therefore, If an ul"llluthorlzed ohange I" mDde to the ,.pprai,al report, I will take no responsibility for It. SUPERVISORY APPRAISER'S CERTIFICATION: If. .up.,vl.orv approl... 'I good tha appral.ar roport, h. or .ho oortlflo. end agrflel that: I dlreotly ltUperVl8e thlt IIppreller who prepared thft appralsel report, have reviewed the apprah,al report, ftgree with the Itetement. and oonoluslon. of the appr.lur, agree to b" bound by the Appraller'e Certlfloatlons numbered 4 through 7 above, ami am taking full responllbllity for the approlsel find the appralul report, ADDRfSS OF PR\E,~~PRA'SED: APPRAI~R: \ I I,. ~j\ \il) '\"\ Slgn.lI".:___:u....~~~~::::-=-____ Nam" AlAn~ . ' ..__ O.,a Slgn.d: ~ Slat. C.rtl'lo.'lon No,: s.t.&.l!~..l...P.U, RDO000825 or State L1o.n.. No,; Stlt.: Florida E.plr.,lon 0.1. 0' C.'llllo.lIon 0' Licon..: UL1QL9.L_ 1750 S~I~nL...Jl..,.....!&.I!4KIIAU_.._...__..._____. SUPERV~~~OR)' Ap'~R~ISER (onlv If 'Oqulro,~. Signllture.; ~" ' t.-J.J::./"y U"l.,t- ~1.f .-.# ':-'1-" ..______~ Nam.: / c....ll~~ .. Ooto Sllln'; J:\!.U...2~...~i2L_,__________._.. Slolo C.nllloatloo No.: St, Cert, GenJ\ib"....J.ZQ.Q.Q9J.Qi....___ or State Liocms" No.: 51111: flPrida e.photlon 00 to of C.niflcotion "' Licon..: 11/30/98 . [] Old Iil Old Not 1M po", tho P'oponv fl,.ddl. MIC form UI 8.113 Moll, ~Ic~.'d.on. TX 76011 aUI GIlI.71U Me!; 'or"" lee Pag. 2 DI 2 J:amlot MIIfI form lCOAR 8.U ~ I"'"" , '-- I -i_ '-' .,0;,' I I ii' i' , 1\ , ~ II ,I' ~ , ~ @ f g . , f ,', 1,--- I III ~ -. " N ." 1\1 ~ .... . 0 .... - I - - 1 l4. m - . , ~ . . U Q - "" -. . CIl .... ~ w .... C = j ~ t- A- ,.. ce \I'" l tJt ::lWoO ! i : UU\ wWoO CIl....l\lwlJl ... t ~ CIl\Ucr: Ill: ,.J .lIC::l ~ 0 c.cCce. !! .... ceCIl ~hii t-CIlQw> S zw......w - W,.JCl ,.J 1 J ~ ~~ci~6 Qa.: CIlE > Q. .. ::lCC Ill: j llI:%ce....c A-U'"'IIl:Jl " J J.~ J e ~ ~ I -! I ': j ~ ~ ;; "" u: J ~ J E ~ i;1 i!: } \;" lii It~~:~..! ~ ')J ,j'_t 'C ::':lJ:j '8 "';'1~ ~r>~, ~ ,;~g .2 N, >-<ISl8c ~.. '" 1.1..' . :Ila;:: &1 -. .jh '....,\i Alii .,:,';n ~ .c't .il ~j .,'i tI' :~i ~ {g~ ~ IS ',1.1; = ~ ..~.~1 ~i~ ,,~@ i ~I iia ~~\h~ 8lell ~ga VI . . ZII= VI us ~a"; Ii I ~ i VI ): i:i ~ .. z h~ ~~~ h~ 'III. ,. ...." \ i .. !~ ..~ iii - .. ~ ~ ~ J e N , - j I ~ SI (- ~ 8 ~ ~ .. 0- .. J ! j ~ Q. 1-' rcQOOO.toQ w'..""'" o · - 6 .. 6,. g,.. ... -.a ' .~!:: ~ ... g ,..... .0- . to. c: .. . a'''ll ~.~~I.I. ,,~~ ~i~l Ii !Ii S ~-t;; ~ -- Q.;;.i - .- · a!;: ",.. - 1l.B 1, ini . ~ Jl,~ n .... .- -I Si . ,. :; AS :i'::1l If!~ l!-~ . ~~ 6 .,. ~ .11 li=:ii_ !l-. II · -It hl~ Ui. .! db a:::.iI >..! ~ :::61- ~Hl ~~ao . Jll:.! Ii ~'.:... ~la! I -- ... ~~f.'g '; ~.; ~ -.8 0,. ~. ~ !~~i ~., 0.. _.. 0-" '" -1li1~ l~ · .- H~ j~!1 S!- . 1 . g I ... ..-. -- :~H "." . .,!! I '",. .. " iih "'''1. ji!! ..- ",- .. . - .SiJ- ~i35 RBR AWraioors Ii< A'lalysts ___ _~RM ~~N'rI~PPIlAISAL REPQ..~. hi. N" 9"MlI- I',,,...,,,. Mq"..__51..S<~.lth_T<;X'M.\wJmct. ..._ . _. .. _Cily _\'IQ>1nl..~.___ .__ S~.l'lI_ !'JpC"".__l7.Q4:. . 1'1.'I"""p",,,,-_~~;l SWk ;!OX Pi\ge .l017 .- ':,"""'-- ())jr!;<:rl<llrt___ 1']-<:0-185.6'.Q:)1. TO' y,.. ~6~n ~J! T.."l__J.272sj><<L!lA.....mw.!t'btli;' <'u Ow,~ ~.._ ..__ ___.'______" _____-'______!~,~I~t~J_xl.~t~_~~.._ __ L_.Jl~.L :! v_un! Nl ,", 1 'I" P~Jjc~!..Ti1W! _ LJ._ .!1LP _._L1_f~~.~_~~J.H!:lQ!Y..~.~~!l'l.._____WML::Q~ 'MQ N,'l''''''''''''' .,-I'J"J"'_~"'''_ I\;lIlDllI;QJ;'Q_~r____ __ ._.. __ ..._. _h1.P.8,r,""'~_.'1I:2Q_,.le.5~::.QJl._~ffi'.!".1!._<\Q.lQ~___ ..-... . Sol< Pri" ! 1<11\_._. ___. . J~......L~o!<..ll/A__.___.._._..p,.<_nJ'll""--!!!!l.""".'!!'!..!Jo.!!' 'ha'I"'~iooI~~.JdJ>:r.!'!!!!LliLA_..._..._ --.- .--. . !~;~-"-'~I.Qmlell.l.li.lx;k.~l:!L---_---_--_-~.~-.J..7.Q.O"..s.....D.i.Kie..~~~.ll'In-.- ..." Jl.iR ApJraisers I< Anal.;mts dd JiiJ " f- J {_Ir~ [X] Suburban [_.J ituRI Predominant p~~:' (wily Mu.~2JH l'rotmllllld 1M " ~~ UN cl~16 [ r J ',>Vcr H~ [xJ 2S.7~' [.J Under Hl4 o.:t!ullUC)' S (000) (yn) OM family ~QQ_ LA! NOll.ikely ll.thly P'''P'"> ,"on [ J ~::::..~, i fi :::: IJ ;:WUnmI B :: -Ij~~:~--:!-- ~:I~-:':I' :-~ ::::::- ~? ~'.~= - ---- - Dcnlandl,UPPl).[.] Shortall [X] In btlt.ncll.J OVt1lupply Cl VKUl(o.j') .uUlrndm~ Commorcwl --------.. M~~.~~I ~_Ll!J_~~.L~_~~..:.lXl.1.:~'!1<1L_D.Qvcr 6 mol. 0 V,canl (ov,:rl!l J~tQ_ __.-lQ L_~_~ -- ~---- --- Note: Race and Ole fa.cla.l cOmpolitkm of Ihe nel.hborbood an GOt IppraiMJ flClon, "",hbo>,hood bo>"""n~ .... ,"""''''",,' _ 'Ih3 subject neighb:>rh::o:l is bet~ Walnut ~t arrl M..m'ra Road__LlIS_____ __111__j.!L~Ul,~.t;rnttiYlLt:ree-1ined SIlh-livisic.,L krvnn as "Pel:llll>OOro M3oor. ' _ F_n tha, "'''' tho ",,""'bllity.r 11M ."'1""" ~ tho ..~bhorbood (pro""" '" "",,_.od _, __ otahlUty, owooIlo """'<I. ""i' :IbL...'11.lbj~. _.i~J.~t;ed in a resident;W. area of l'bImleysburg. 'l11e' k.~ . ....Qf...!;PXl cctlSU1.lCticn arrl cxn:iitioo. ~r atp1~t Ct:."'t~urli3l:urg arrl m~ ~~,itan area. All of the arrenitieI;J are a 1Q...miml.t.e...~, _______.._ . --.--...-------.-. ----- . MariF;t\t conditioo.! in the lubJCICt Miabborbood (iDcludiDt IUppIIrt (ot tM abooill roGCk.lIkw roy,&cd 10 the t.reDd or p,.ny Vt.NM, dantnd/tuppty, IDd marll:cdDt: time . . .lKh u data OIl . Compdilive properti. tor... Ia lbe nei,bborbood, dOlCrlpboa of tho prcvakool of'" I~ rll'llOCm, \X:IQDIlMioaI, do.): 0Ve.ral1-~~_. _~e. nort~ inteJ.~are avail"h'~...e.5% to 9% f:b<ed for 30 years- .__ t-Brke ' , ~""" ""~~,/~~,,, '1' f imilar ,., "h'~ _......~.. 'bo' . tulLt-i!Il:L~~~_lI1e _ or s___ ~.w.L!d.~_L""_l1._.._...._.___ ...Q;D.t,;J:).lCticn ac;-..iYit,;~-i!iLm;:deIClte, N:l adverse narker"hi lityneighb::lrlx:!;;d facto.m were _!:.Yi~ -----------------.-- ProjClt1lnfllnNtWn for P\lD1l (If applioab~) . . II tbG dC\l~rlbWld., In COOU'OI o( the Hcan Ownen' AIIOCkboIl (HOA)? Yea r-/o ApprollUnlte Iota.Inumbu of uni!>> La tbe ,ubi<<' projelCt __N/A ApproUma&e total aumbu of...uw for _Ill the 1Ub~ project _....1:lLA___ . Milo [XJ o o [XJ "'*"" o o o o TOPOl","", level.....t.o slcpe Silo average S.....~____. 0....... a~_ View gocd ~... gocd Drlv...y Swf... n.~pm ___ Appo"", '"""""" lbIl!LDQl;m....._ FIlMA SI*loI ~'\ood IIUMl ^"" [J Y" IXJ N.. FIlMA Zoot Za1e C Mop 0... 2JlliYL_ 1'., 3 D""",,iooo~~_. S,.. .roo _..._5.:L.1QL. Spoclf)C loNnf: cLulif\ct,tioa and. d-.;ripUoa Resident;;a 1 z.om, ",..._. [XJ l<," 0 I.," ......r.Miq (0....._ ...i 0 lI!o&u 0 No ....., ..HJ.lbett dt bc:.t Ute I!! imProved _' PrtMDI UN '*' (.ulUU Uti1iticl Public 0UteI Off.Slte UnprovCUlllltl Typtl Electricity 00 ._'.____ Sind Ou l.X] __.__ Cwiol.- ____. w.tu 00 Sid....... Sanitary ttVo'~r 00 Sb'Ml up. Sw.J!.ll_~~, !Xl ~ C'roo'Lo< 0 y" 0 N. C.xnmmu (llppIJ'CDl tdvcne IMCIDCIU, a>>emechmai&u, ,fItlI;lal,' -, .Udo t.rctll, Wqal or ~i:J DOOOOUfonnilli ~ UH. m.): N;;>~;:lile_~SelT'el1ts. encroacl1rents or f>pecial assessrrents roted aUiIre of :i.nspecticn. GENERAL DF..5CRH'Tlotl No. of lJll.ltII _L_____._ No, of Slone.. .!- Type (Det/Au',) Da~.(S~.i .._~.. hi.tlin.,PropoMd .._~ . A,.IYni .__~_ f.X1lillIOR DESCRlmON F"""'.tioo~ El;tcrior w.u. Roo! Swf_ ....8LS... O:llp OutLtn& Ownr.pt.a. Window Type SlormlScreou CflwlSJ*liI Iluanml BASI!MENT A,. Sq. PL.__ , Flnlohod Cellina WUlto cxncrete Floor OullidCl FA INSUlATION Roof __ CKJ C.ilIq __[J W.u. .__ 0 Floo, ___ 0 N... ___ [J tJt>knowo CKJ -. _ exi.stinJ , ROO~ ___L2l'!L __JdY.!Y.. D~ Klk:* . _"uemellt . _'_ 1.~~ _-1..._ -1_._ _oowL- _.....L. l"!!!LL _.______.. -----.l.- r..... Roo, Rm. Bod...... I OlIn, ArtiS. Ft. 7 0 -.l .l..--.- ~ '" G . j, . . INTER101t MaJAo.wCoodlUoo. HEATING KlTCIII!N IJQUIP, ArnC AMF.NJ11a CAR STORAOI" , t;il!:h.~.___...LAve. T,,,, FWL.,__ IXI 0 C2:J 0 Floon Re:frilmlof N... FI,.,.Ioco(.),_ 1'... w.". pl<1l>t.eL_ _______ilM:. fluel Gall RantllOvOQ IXl SIaln [] Polio [XJ OaRlCI ~.t___ , lJ(can --- l'rimll:IlI.i1h~_._.____.___ .!.'JlI!!!j!~__ilYJ:r_ 0..... IX] l>ropSIolr 0 Cook ---- 0 A""had '{~s o.th floor Ule.u___u__..1Aw COOUNO DiIb'Nuher DO 'C'UuN CKJ I'on::h CXJ o.,",had W w."'~.. r;ernmic.~....1Av.e [XJ 0 ,-- [XJ "'-'-'-" C...lRl .Yea____ l'..tIfood Floor F_ --.--- n\lllt-In ~L.. . ..../Iw.e.. ,..., [J CJ ~l -- lloon ..N;tu.____. Mktuw..... H..... p...1 .IDJm;l_ CupoJ1 YeL..___ Addi,.",.l !..."..I.",,,.I""I> .llkiMIl_, .~i' nNew..l'QQtL~_t!r..idLintfJ.1:ior_WL_~u-e fans<--_________ m;u'ble fllhltlh 1~.uOOI.l!.llI.IIlllen.JJ{L.l\W.k.:.irL.clQQe~.._~J,ml. two car ()"~_,___ rondllioo tit lhtImJ'lfm'M\fInIl, dfrpt<<:!tit\on {phy."-I, Ntootkxt.al, and o""nal), .........r. nMdIlCt, quaUty o(~, rwDOd.U&.,/IddIUoal, dc.: _~__ . plJyaiQ9J or f\.UlCti~l <j;Q;lleS<;.~ ...__1'OO._fJYbieGt._ilLin..Ym;l...CJ;Q;i_~tiw..J:Il~tlll.de.J!Ii_ ..~ll wo..\:.I.-,;: i.rl1>i.cte... . n_'_.____.________.__._____~_______________ --.- .",. - --- ,-.-......--...-. ._...._-_...._---~~- --.~.....~-~ AdvtlM rnVlwnmM...I,oo.:illlonl (.u.h II, bt.14 nut luniu-J la, tw.ardmll W....., \all;; lubllMc4l, Me.) pRHDt1ll1hl w,ro"..tft'-, OQ'lbt 11\1, or.. b imInIdilw vk:iIUt)' 0' dM Nbjel;t P"'I"'" ~lJl.j,eer.if.l..rot; 1\11 e~ ilLt;b:._~t.ificatim.of }"'7ArrUJs "',I--..tan:JeS or c1etrirrental_ , , (' "r It t 'Ontl V....u.. ''<1looeNJEQRMflESlDENTJAI.APf' ISAI.Rfi.Lp _ ."'. No .. u ~7W:lU4. . E.nlMATED ,~rm VAI.lJE . . ". . . $ _____.._lQ~Q.QO_.., Commmll on C,* AJ'f'n",~'b (Iud. U, wun:e orlhe Wl' etllmlu., 'll~ ....luI, tqUlrt . 1~\lIM^n.() }Uil'RO()tJCllON cO.'H,r"lI~W of l~tI'~()VEM1~n : (uut cc.ku\alloo Md, tu, llt)l), VA I.nd rrnHA. the NlumalAl ftmlLrllnl ~..:onunu, lH,"",.JL14?_. Sq l'lal 56...43_ -I ..2QL4Q6_ Iif'o'''''P'''1''''~1 S-ml1t___",-,JOQ_. Sq. 114111 15_,6:l. -'1.2,6:19. owlian<;;el;l. _ Ureplil<;''eIJ_ lO ,_OQ~ (I"""(',,p.,,'_~44.. Sq. I' 4111 lJ, 96 _ - ._;1,QQ.3_ 1'lllAll:.timatcd L'lII\.New ,. ."...",., ",. " . $ 2..6.3..,l.,-60.. l..tll I'hYlka' L PunctiocW l lu\enW . llo"".."" .7_~ __.~___ ___u_u.._ - 1 ._._.___'lUla . l>rpf<<,iatcd V.IUll of hnprovetnm\1 , . , ~_l.e..tL~ 'Ju.j," Value or SilO ImprovemcaY . . . , ___~_-'..O......Q.QQ__. _______.._ INOC'TI!DV I YCO -I 3 .__D];~L______ _._SU~_ ->;QMPAIWlUl NO, I 51 SCOth Terrace 31 Beach Farm Road ^ilj!~_.___ _..\1;> _r_I"9~!!I1itY 10 SlMoct _~Iuf'riS!....__. flli~Qr~ Uv--, NC!..__ o.ta ILlWi/o, _y'erin.t'~\l_f<<IlI ~,!AWE ADJUSTMENTS SIllCll or FiN.Dclll.. C~Km _'_' o.~f Sakrr~..L_ lo<atioo -- ... . ~"ttactmsk.e.tclk__ ------_._......~_. .._.._._~-~._--_. ...-..- . ._Q;;>at._.f~.h;;mM;J.mr.:1ll1< _____~~~_~l~k. __ .____..m_l.QQaL~~__ Est , ~__~niQ_.l.i.k:., COMP^RABIJj JiQJ~_ 80 Green\<.axI Circle ~ __._-<lQ~~y.DI..1\ r-.!Y~L.____.; 13 W. Lawn Circle l .~K,h,~ ' ~,"~"'--~-..---..i ~-2i._~ ~M'4 ---:---~-I --------.-! o C ,.CH1LL o ON 301 JX:M ~ld/FotlS Ia Sil.e V~_w Dooll!!.....~ jCy 0' COClMNCtioa ."7--- -=-3 I I =1 -=2U~ 3 Conditioa · ^~Vt.OrwlCl Room c_ Ol"OiM UviD.I ^~ _"Piotiohod RoomI Bekrw Ondo FurIcUooalU,ilirv · HUltia ICoo' Mer Efflcient)IMYI +- ---i---:l...QQQi Inlaw ~-=.l~ .,..Il........~...~.-..:.' ' --:~- .:jf-__~J.M .Y~ ....... LW ^J 2IC......... ""H )27.500 '16<lI'o..\1 29~QQQj C.......... .. s... Compuiooo (...Iud;., ........)001 ,..,..ny'. """I'OIlbUily 10 tho ....--, ...,): All three rr-tlW,""h 1 e sales are l~_. I , ~~r. All have simil1lr lot sizes arrl rrarket ~l. J\dj\.lSt:!1P.nts were "",riP ____=1 ~ ~Qn::~~ -~~-- .--- J 0..,...1 ~. Pon:h. Patio, Dock, F'~d.c, Fwc~1 ~, -=5...QQ-Q, ~oti\dj.(Imal} ^dj\WtcdS..I'rlco 1TP-,! Dale, Price aOO OIl1 SOW'co fOf prlOf"1eI wi\lUny.,or,PII~ SUBl1!CT._ J;QMj'~JlO, I CO !JWl 0,1 COMf'ARAB1.E NO.) N/A N/A N/A N/A .-, I Abaly." or an.\, Cllrreol '11'OCImCOt of ...Ia, optioG, Of Uitiq 0' &be .!.Ibjca prtIf*'Y lad &Daly.. 0' llll)l prior .w 0' IUbJtcl UId CODlfJfU1'b" with.la DOll )1_ 0' the dale or arprWal : .N:m... INOIC^TBD Y.wJB8Y nlBlAI.iiico.;o,IJU.ION APP.o.'\CII, , .. .., , , , , , , ...... .... , , , , , , , ........, , , .. , .... , , , , , .. ....', 1~..5,J2QQJ I C lIDVMjlHBY 1p!.<;;~&'IIJlL6l!2Ilab.>!r'-1<d Mart.. Rmll 1~/l\.. 1M., ,0.... RaIl M.hJollor NIl\. -I .1lLA..-~ ThilappraiMI ill made IX] 'U II' 0 .ubJoct 10 !be ~,..atioDI,~,or ooadllJoM llIUd bdow II tub~ to cocup.... pilI plaiAa_ If*i&atioIw. Coodillont 0' ^pp"Ml '~__nt;J;.~~ JIM.>.-v~ 1m and Statesrent of Limit~ Cbnditioos. _1Il1_.~mmt__withjJ]P~IdLW!ml.J.rL't&~Q;I)il,tiCl1. unless ~~katoo f"'l Re<"",'IJoJIoo. __--'lbL~~ch. reinfn,.,...,.-l by ~ fh:rt- Jlairoach. provides a <]YYl ..J.OOit&ltiro..Qf_.Mi\l;teLV.u.I.le........~...$~~Q...tQJ::..YlUI.IlL-_____.___ __,____ -I -'-'-'--j -..---, , -_._._-_.--_....._.~_....-.... ..........._~-_...._,._~----,.._~~.. -----...---.---.--- . '-~-1 Tht PU'll'<* (It Ihy .,..,raiMI II 1.0 Mtimak :!w martI. ",aN. o( tbt ..I propNty LhM II 1N......jt(lt Cl' lb. report. buetJ 011" &baY, ooodlUoal and ~el1ilbdoD, ct'elJaltDI and UmilUlJ ~Mdl' ' UoQI, Md mark. valUCI d,fllliUota bI &I, N&ed 1ft tlMI aaacbed p,.w. Meo Ilona 4J9/~ MM Pona 10048 (RMVW ~W~._ I. I (WIt) B.InM.<.TIllllB MAIWITV^1JJB, ~ DIlFINBD. OF llIB RIlAL I'IlOPI1R1Y 11lATU nIB SUll11!CT OP nos RBPORT, M OF ,.....January 8.....lii17_____i ('MIlCH U llIr'n o~mON ~~OF 11IIJ RBPOI1) ro BB 1 ~__ __225.. QQQ__ . =Im~~:~_ ___J.L-_\f!:J.~_________.__ ::::~YAI'PWIBl(ONLYlPIJIQUlJlIDl, D Old DOIdN.. : t!'!!IL_ .._.\!l..Q);:'eg. Urnan __ ____ _ ~"'" __ ___________ .____ 1.....,"""""" !1."_l!!l!e,nJlI~.l'1aY-_?_l2n _________ !'t1~J\~j~!1!1L11!\I ._._________.____: sll'!.tj-'1jflt~u.~!___GA..:_QQ14~S.:':l.4. ..__..__~l!~ _PA s.1!~.~'.!..r11~..~__._... .~_____._._.~"__._i~!!.-_~ I r~~~~F..bom--.------"^olrliwl . ... r....iI'O~l,;riW.;;~i\'~~~~i~ P"""'~ p;....,~-"AT~ ---rr.fMENI..nt..UM1IlNGJ:ON.DlIlOtJI:e--------- DEFINITION OF MARKET VALUE: Th. m... prob.bl. prt.. ..hloh . P'Ofl't1y .hould bring In 0 oompoUtl.. .nd op.n murk.. und.r 011 condltlontl ,.qulllt. to . t.lr lite. .h. buyer ,"d '1IIer, uoh lotlng prud,ntly. knowiedo..bly Ind IlIlumlng the prlc. i, not ,Uectld by undue Itlmutul. Impllolt In th.. deflnhlon ~ the contummttlon 0" IIht III o~ . 'p4lol'lt;cI dl'l aNd thl p"llng of tltl. 'rom .,11" to buv-r under Clondltlon. wher.by: 111 b\lVttr and ..11., Ir. IyJJlo.lly motlvat.d; (2) both plnl.. Ir' will lllfc..mlld or will Id\-ft.d, and ..oh .otl"~ In whit he cONldG,. td'I own b.t1IMf.,...: (31 . ,...ontbl. rime" .!lowld 'Of .xpoeur. In lhl op.n mlrtl..; 141 plym.nt hi mad. In '.rm. of Olth tn U.I. doU.,.. nt' In 'Irme 0' f1n.n~" ,n'rlgemenw camp.,ablet thlretu; and 161th. prlOll '.p,...nte the nOfm.1 Clootld.,t.lon fur thl prop.rW told un.U.ot.d by .plol.t Of ar..tlvtl Ilnanolng or ul.. cono...lon.. granttd by _nyon. ..,ool,tld with the ..... . Adlu'tMlntltG the oomplrlb". mu.! he me. 10f' ..,.olll Of' or..lfw lin.nDfng Of Ill.. conoe..lonl. No adJu.tm.nt. .r. M '.....vy 'or thoe. OOltl which Ir. not'ln.ny paid by ..lit... II . r..u~ 01 tradition Of' Ilw In a mlrk.t .rll; th..e OOlle ar. rudlly ldarulfl.bta Ilnoe th. ..Iktr P'Y" th... OMtCi In vlrtu.IIV .11 ..tel tra""otlOM. 8p.~.1 0' oreltln fln.nolnu .dJu.tmlntl ~In bl mada to 1M Clomp'rlbl. prop.rty by oomparllone to. fln.mring tarme off.red by. thh,' p.rty Inltltutl,,,,,all.ndur th.t I, nnt .Ir.ady lnvofwd In tM propllrty or tr'Mllatlon. Any IdJuttm.nt .hould not b. ollwl.t.d on I mlohanloll doll., OOlt 01 the nn..nm"O Of oonOllllon but 1M don., .mount of Iny .d!uttment .hould .ptuoJdmltl 1M m.rkilt'. ,..otlon tn tha fl"lnolng or oonOlHIION b...d on tn. .ppv....,.. Judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: n.. .pp,....,.. ..l1tno.don th.I .ppe...1n .ho .ppn'... r.p"" 10 .ubjoot .. the foftowmg oondltlone: 1, Tho .PP""" wtlI not be rooponolblo for n,."".. of "gol n."". th.. .ff.OI .Itho, \he P'Ofl't1y being .pp'....d or lho fld. fo 'I, lha .Pp,....r .,.u'"" th.t the tld. " O~ .nd m.rktllbta and. thtrefDf"l. wlfI i10t r.ndtt .nyoplNOM .bout 'ChI ttdt. TM property III .ppr,"ad on the b.... of h belnt und.r fI.pontlbte oWMrthlp. 2. The .ppralMr h.. provld... I .kl,tch In the epp,."" ...port to .how approldmate dlmenelona of tM ImprowMtntfl .nd the .ketch " Included ""tv ta. IM..t the r1ladtr of the reponln vtluatbing tht proptrtv IM"td undefltM'ldlng the .ppraa..,', d.'ermtn.tlon of It', .11.. 3. TlMt .pp,....r h.. 1.lmlne'ti the 'VI!lU.~te ftood mape that .r. provlded by the Fa.,'" F.merlJlncv M.n'oome"1 .Agenov 10f' oth" date .0Uf0ll1 and h.. not.d In the .ppre.... report whetner the ttubJaot ,h. .. locat.d Wi an ldentffltd .peol" Flood Huard A,... BeceWI the .ppr....' . no-t . IUrveyor. h. Of .he m.k.. fiG gu.rant". ..,,.., or Imphel. regardJng t.ht d.tlfmln.tlon. 4. TM .pPFl...' wtN ~ot give IlItlmony or .ppeer .. lKMM1 btClIUH he or .hI m.. en .pp".... of the property 'n qU'iltlon. unit.. .peolfta .".nfOlM"" to do .0 hDW been me. befonhand. 6. The .J'pr....' h.. ..tlnl.t,d the v.1oa of th.lend In the coet .pproach .t" hlotNflt .nd Het u.. .nd the Imp,ovlmtnt1l .t the" c6tlttlbutOfY v.... ThHI ..p".t. vatuadonll of the lend' Iftd ImprovtllMnte muet not be Uitld In conjunction wtth .ny other appre"el .nd .re Inv.lld If they ..... '0 UIId. e. The .,prtlnr h.. noted In the .ppr..... repol1 MY IdYlre. condlttone fluch .., hHded rap...... depred.tIon. the pra.anae of hlurdoue WMlt... tt\Jdo' .ubatanOH. eto.1 obMrwd durtng 1M In'FHI0d0n of the lubJacn pr.-r1y Of th.' hi or .hI bloeme .war. of durtng .... normol ....oroh In.-olvod ill porf...mIn. .... .pp,...oI, UnIHo o....r..... .....d In tho .pp,.lool r.port, .ho .pp,.Io.r hH no knowhdtt of any hidden or unlpparent candfdOftei of thl property Of edvt,.. .nu6ronmentll oondWoo. Unok.ldlna the Pl....noe 0' h.llrdoue WII.. toJdo lub.tMOM, .ta.' !hIt would m.ke tht property morn Of .... vllu.ble. end h.. Illumed thlt ttMtra art 110 .uGh condldont end m.k.. no "'.,en.... or w"'..,tkt,.."... or Impled, retardtng the oondftton of tn. prop.rty. The .pp,...., wlM not be rllpOMlbll 'Of .ny .uch oondldCM'lll thlt do .mt or 'ot .ny en...rtno or tutlng th.t might hoe requlred to dleoover whither .uGh oondltlone I.t. "OM... the .ppr...... not In 1..r11n the flIld of environmental hlllr.. the .ppr..e1 report mUlt not be cONI.red .. an .nwcN'UMntlll an...mant of the property, 7. The .ppr....r obtMMd tha Informadon, ..um.... and opWone th.t W.fI GlprMHd In the .ppr..... flport from lourMI th.t h. or .he con.I...,. 101 be rall.ble .nd hMlvw them to be truI end OOInot. The .,pr..., dOlI not ...urna r..pon.lblllty tar the 'ClOU"Cy of IUoh ftlma thll w.,. fumfthtd by othw partIN. 8. The 'PJJflle" wlOl not dilctoa. the <tIontan" of the .pp,...1 report IllIMpt II provldld fOf In the Uniform .t.ndude of Prol...lonal Appr....1 Pr.OIIoo, 9. Tht .pp"le" h.. b"llll ha. 01' her .ppr.... "port .nd YMIuDdon ooncIUIlon for .n .ppr..*, th.t . .ubltat to ..Ulflctory comptatlon. I"Pln, or 1",rellone on the ...umptlon thlt complltlon of the Imprown~n.. wltl be p.rlMlMld In . workm.nllke mann.,. 10, Tho .pp,...., mllOt pro"'" h.. or he, prtor _.n _.nl bofore tho "n"','oI"n. .peoltlod In tho .pp,.lIo1 ,.port o.n dlolrtbuI. fho .pp,.lool "P'" IInoludlng oonolUlI.... .bout tho propot1y ..1.... tho .ppr....". I"'nlfly .nd pro,...lonol ....'gn..lon.. .nd rtf.,.noe. to .ny pro,...lonal .ppr."..1 or,MIa.llew.. or 1M ftrm Mth whloh the Ippr....,.. ...ooIatNt to anyone othe, thoift thl borrow.,; the mortg.... or tit 'UOCNlHON and H.lgM; 1M mong.... IMUf'tlr: ooneuhentl: profMllontll..'r.... orOlnlrltlCH'MI; any .t.ta or 'fldl,,"y .ppraved f1nan~.llntthutlon; 1M' MY dtpartmant .Ctlnoy. or lnItNmant8lhy of the UN.... .t.... or .ny .t.t.. ot .ho I>IotrtOl 01 CoIumbl.; ....p. thOf .ho ..nde"...."' m.y dlotrlbUlO .... propot1y ....ortpllon ..011011 of tho ,.port only to d... ooU.otton or "ponlne ..rvtu.fl) without him, to oe.tlln the Ippr...,'. prior w,m,,, oone.nt. Thtt .p,fliMr'e writt.n Goneent .nd .pp,o." InUII ."0 be ob'.lnod before .... _"'01 0" be oonvoV-d by ony.... to .... pwN. ""...... .d......In.. publl. ,.tltlona. MWI. ...... or other fMdl.. Fr.ddle M.o Form 4~ ,.., P... , of a F..... MM Form 10041 t.., e.m YEMENY ,QU.1MlJJtiG..f.aNDrn4- APPRAISER'S CERTIFICA nON: TIll App..lo.. oonlfl.. .nd .g.... .hl" 1, , "'.ve ,..."ohtd tt1tl lub)lot merk.' .,., and haw ..lected . minimum of thr.. rlot"t ..'" 0' proptnlel mOlt .Imllo, find proJdmltfll to thl lub"01 proparty for oonel.radon In .he; ..... Clomp,neon ana'VlIt .nd haw mlek I doflar IdJu.tment Wi'll" appropriate to ,.n.~t the m,tila. ,..atlon to 'hoe. ItIIM af "on'ftolnt vln,tlon, If I .llInIfICl''lt Itl"l In I Clomp.rlbl, proplrty It IUpt\lrtor to. or "'CPf'1 ""Drlbl, thin, n. .ubJeot propoJ1y. I hllw mid, I n..,.tlw .dlve.ment to ,.duoe thl IdJuttld ..I.. prlol of thtl Domp.rlb.. IInd. If II .Ignlnoa"t ttam tn . oomplfllbkt property ,. Inf.nor to, Of ,... flvortbkl thin thl ,ubJaot property. I hl\"t tn.... D po.ltl", IdJuttmtnt to 'n".... the DdJlJlttd ..I.. priM of thl t)6,npl,.b.., 2, I haW! tah", Into ~on.I.II't1on the flCltort that hlw In lmpllot on vatue In my "'wlopmtnt Qf ttM ..tlmlt. of mllrklt "llul In thl IPP'II..l ,.port. I haw no. knowlnotv wlthh.t4 any algntfloant tnform.don from tM apprllteal rlpot't Ind I bllll"l. to th. b..t of my kn~doe. thet aN Itlltlmen" Ind ,"'armJ4tlon In the IpprlN" ,.pun Ir. trut Ind IJorTI01:. 3. I "Itld In tM Ippr,,"e' r.pon only my petlonal. unbl...d. Ind prof..elon" InIlylNi, oplnlone. Ind OonclUllonl. which 1ft .ubloot only.. .h. _"n",n' .nd IImldnu .,.._d In Ihlo '..m, 4, I hlw no ,.rl..n. Of' protplotlw Int.,... In thtl proplrty thlt II: the lub)ecrt to thte report. Ind I hew no p""n. or p,..".- p...",," In'.....' .. bl.. with ...p.., I. .ho p.rdolp.n.. In tho ".n..otlon, I did not bu., .Itho, p.nl.11y .. oO'ftph'tty. nlY anatywt. eneJ/oi' the ..tlmett 0' merie.t v.tut fn thl 'PP'''''' '.pon an thl rtoe, oolor. religion. IU. hlndlelp. '.mllle! 1'ltuI. Of' nltl-onal origin of ,lthtr the proepeotl.,. owntre or OOClUplnttl of the lubJ-01 prootl1y Of of the p"..nt (lIV'/ntrtl .. _en.. of .ho P'....."'" In tho vlolnIl'f .1 1M .OOloot p,.,.rty, 6. I h..,. no PreHn1 or oontl""I"I" future 'ntll'W1ln the lubJe01 pif'Oplrty. ,mf ne+tMr my OU"'lnt Of future Imployment "Of my oo_.don I.. perl..mlng lhIo .pp,..... 10 ~M on tho .ppr....d ..Iuo of tho property, 8. I w.. not ,.....d to repOft . p,....rmfnttd vahle 'elf dWeodon to vllue th.t '.va'll the 0...... of the client or .ny r.let.d Piny. tt14l lmour'lt of 1M ".tue. ..dmcta. tM tt1elnrMnt of. .peotfto re.utt. 1W the f)Oourrenoe of . .ub..quent .wn1ln order to '.0'''''' my ..lInpo"".don ondl.. .mployment lOf porI_g tho opp..Io.., I did not b_ ""'.pp..I..1 NlPOrt .., . ..qUilted minimum vellu,don. Q .pedfla VI""tfon. Of' 1M ""4 to .prow I .".olfto monO.ge lun. 7, I ".rt..med ,,*, .ppr.lo111 In conf..mIty with tho UnIl..", I'end... of Pr.,...I...", Approlo" pTlotl.. th., w.,. .dop'.d .nd pu.'mulgot.CIl by ttM Appr..e1 Itlnd.,. 10000d af The Appr." Foundttfon .nd th.t WI,. m pllOll .. of the Iff.otlw dltl of thlt .pp..Io.., with tho ....pU... .1"'" deplIrlUrI pr_"" of tit... I..nd..., _ dOlO not opply, I .cknowlod", th.. .n ..dm... of . ,...on.b" filM far .xpoeure In ttM npen men.t .. e oondklott In 1M cleftntdon of mlrtl:_t '1.1.... .nd the ..timetl. dewlapld 10 conolo.en' with "'" m.,tlltlng ".... n.lId In tho noIgh_ ..cdon of 1hlo ..port, UilIHo I h... .thorwlo. .....d In .ho ,..conoat.tton lCMrtIon. 8, I h... "...onllly ,",,"'Oled tho 1n...1or .nd....rtot ..... ., tho .ubloot pr.....rty end tho ..t.rt.. of .11 prop.nlo. 1I...d .. c.mp..""" In tho .ppr...1l ..port, I "-- ..11Ily "'., I h... _d lIlY .pp...nt .. known _... oondld.... In tho .ubloot In'pr....'""".., on tho .ubJoot .h., .. on lilY .he _ tho Im....dI.'" vIoInIty of tho .ubloat P'.....rty ., whloh I .m .w... .nd h... mlde .~ 'ot tho.. .dw.... ooncIhfono In my ..../yo.. 0'/ tho propotty .""'" to tho ....n1th.. I h.d m..lto. .vlden.. ,. '''''POll thom, I h... .., .........n..d lIbout tho .lIoot 01 'h. .dw... _.... on tho m.,lto..blllty of tho ,ubJoot P'....rty, 9, I poroonllfy p..p- .. --_ .nd opInIono obeut tho .... ...... "'It _.. ... ,_ In tho .ppr....1 ..port, If I r.llod on .lgnHIoont prof-" -lit..... "- lIlY In_" .. 1n_"".1 In tho ".rt..m.n.. ., tho .pp..lool .. .ho P"P,,- of tho .ppr." repotl, I h.... n.....d _ 1n_.I.' IncI "'_d tho .".oIlI. 'uk. ".rt..med by thom In 'ho '........don ..ott.., 01 ,.,10 _.10.. re""", I oont:y "'It lIlY 1ncIIvIdu.. .. n.....d II qu.AlIId ,. ".rtotm 'ho 'Hk., I h... not ._.d enyoM .. m.k. oil..... to ony hem In tho report: thotoloro, " en unll"".rt... oil...", 10 m.. t. 'ho .pp..Io.1 ,.port, I wII'.... n. ...p.....1blIlty I.. h. SUPERVISORY APPRAISER'S CERTIFICATION: " . .~ oppr_ .I,,",d tho .ppr..... report, ho Of .ho oonll1o. .nd ._ th.t: I dirlcdy .uporvlo. tho OI'pr.lo., "he p..p...d tho ""pr.lIol ..pOll, ho.. ....._d tho opp,.lool repOll, .g... wl.h the ...t'menhl .nd concl....IDM of the .ppr....r. .g,.,. to be bound bV thllppr~'. OIrttftoe1fonl numberwd 4 through 7 .bove. .nd .'" ..klng full ...ponolbllhy ,.. .ho oppr"'oI an. tho opprolo" "~OIl, . ADDRESS OF PROPERTY APPRAISED: Sl South Tarrac. Road Worml.v.bura PA 17JlJl APPRAISE'L(} ~l 1-) IlonetuN: I ~ ~_ Nome: lL-lltIa. D... II,,",d: Mav 7. 199.1 Itll. Cortllklodon': QA-0014S5 -L or Itllt' U...... '1 1'0": bplr.don Do.. ., CoI1lll..don Of L1......, il.J.1 SUPERVISORY APPRAISER!only "requl..dl: 1IIIIlllln' NomoI D... ",,",d, II... CIrtIIlo...... I, '" I'." uo._. II I,.... ..,,~...... Doll ., Col1lllootton ot Uoo_, Did Old N., ,""poat pr....rty 'r._ MH '..m 438 "13 '0" I 011 ,....... MH ".m 10041 "I. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE /~, /},~ .;/ 8UREAU OF INDIVIDUAL TAXES INUEIUTANCE fAlC DIVISION OEPT, Z80601 IIARRISI'UltG. PA 171Zll-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF bEDUCTIONS AND ASSESSH[NT OF TAX DATF. ESTAn: OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-09-98 SIECK 01-08-97 21 97-0054 CUM8ERLAND 101 [~ _ Am.~~~(~..IUOd- l MAKE CHECK PAYABLE AN~ REMIT PAYMENT TOl REGISTER OF WILLS CUMBERLANO CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG TItIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... il E V: is;.-;- Eini: ji - f 09: 9'iY -NoTIcE" -O'F. "iNHERiT Aifc E - "fAx - APpilA" i Ii EiiENT -; -Ai. LOWAifcE -iiFi ----- -- - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX CHARLES A FILE NO. 21 97- 0054 ACN 101 CHARLES LICK STE 2C 1700 S DIXIE BOCA RATON SIECK HWY FL 33432 ESTATE OF SIECK TAX RETURN WAS, ( X) ACCEPTED AS FILEO RESERVATION CONCERNING FUTURE INTER~ST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l Est.t. (Schedule A) 2. Stocks and Bonds ISchedule B) 5. Clos.ly Hald stock/Partnership lnt.,...t (Schedule CJ 4. Hortg.g.~/Not.1 Receivable (Schedule OJ S. Cash/Bank Dapos! h/t1hc. P.I'sonal Property (Sch..dule E) 6. Jo1nHy Owned Prop.rt)t tSeh.dul. f) 7. Transfars (Schedule Gl 8. Total Assats CHANGED (1). (2) (3) (4) (5)- (6) (7) ,00 567.243,05 ~ ,00 28,878,00 ,00 134,879.00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. f~I'.l Expense./Ad... COlh/Hilc. Exp.ns.. fSehedyle H) 10. D.bt.l"ort~MgO Liabilities/Llana ISchedule I) 11. Total Deduct.1ons 12. Nat V.lue of rax Return 15. Charit.ble/Govern...nt.l Bequa.ts; Non..lact.d 9113 Trust. (Schadyla J) 14. Nat V.lu. of eat.t. Subject to ra)( If an assessment was issued previously, lines reflect figures that include the total of ~~~ ASSESRMENT OF TAX: IS. Aaount of Line 14 at Spau..l 1". AMount of l in. 14 taxable at 17. AROUnt of line 14 taxabla at 18. Principal Tax Dua NOTE: rate Lin..l/Cl... A rat. Coll.t.ral/Cl... Brat. TAX CREDITS I PAYHENT DATE 04-01-97 10-06-97 RECEIPT NUH8ER AA185344 AA242307 DISCOUNT (+) INTEREST/PEN PAID 1-) 500,00 ,00 9,862.87 9.301,00 Ill) (12) (13) _ (14) (9) 1101 *' .H.;~~I U I" IOt.1I1 CHARLES A DATE 02-09-98 NOlE I To 1nlur. prope,. cradit to ~Dur account, tUbMit the upper portion of this for~ with your tax pay,"ent, 731,000,05 19,16387 711 ,836 ,18 ,00 711.836,18 14, 15 and/or 16, 17 and 18 idll returns asse8l1ed to date. 1151 1161 (17) 363,984,21 x,OO= 297,851.97. X ,06= 50,000.00 X .15= (18) ,00 17,871,12 7.500,00 25,371.12 25,371,12 ,00 ,00 ,00 . If PAID AfTER DATE INDICATED, SEE REVERSE FOR CALCULATION Of ADDITlONAL INTEREST. If TOTAL DUE IS LESS THAN n, NO PAYHENT IS REQUIRED, If TOTAL DUE IS REEl.ECTED AS A "CREDIT" ICR J, YOU HAY 8E DUE A REfUND, SEE REVERSE SIDE Of THIS fORN FOR INSTRUCTIONS,) AHOUNT PAID 9,500,00 15,371.12 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. --_. TOTAL DUE -; f., " , RESERVATIO'h E.tet" of decedent. dYing on or "for. Dec...r 12, 1982 -~ if any future Inter..t In the ..tlt. It tren.f.rred In po.....lonor tnjOy.-nt to CII" I (0011It.rl1) b.n.flel.rl.. of the dloedent ,ft.r t~ 'Mplr,tion of any ..t.t. for Ilf. or for ~..r~, the Co-.onw..lth h.r.by .~pr...1y r...rva. the right to apprGI.. end a..... trln,f.r Inherltancl Te~I' .t the l.wful Cia.. B (~ollatlrll) retl on any .ueh future Int.r..t. PUl!POSE OF NOTICE! PAVfEHT1 REFUND (CA)I OBJECTIONS I ADttlN ISTRUIV[ CORRECT IONS I OIStOUHT! PENAL TV ! INTEREST I To fulfill tM rlqulr..."tI of S.ctlon 2140 of tN InhlrJtano. and E.ht. TaM Act, Aot 1.1 of 1995. (12 P.S. s.otlon 9140). Oetach the top portIon of thl. Hotlc~ end .~lt with your Ply..nt to the R_gl.t.r of Will. prlntld no thl r.ver.. .Idl. --"like chick or 1tOf18Y ord.r poyabl. tOI REGISTER OF MILLS} AGENT A r.fund of . t'M or.dlt, which w~' not r.que.tld on thl T.x Rlturn, 'IY b. r.qu..tld by co~lltlng In nAppllcltlon for Rlfund of P.nnnlvlllnh Inherlten<:1 Itnd EMt.tl Ta~" (AEV-UU), Applic.tlon. I'" aVllllbl1 It thl Offllll of the Rlgl,t.r of Nil)., any of thl 21 R.venul Ol.trlct Offlc.., or by c.lllng the .p.nlll 24-hour In....rlng ..rvlel ~rI for for.. ordlrlr.g: In P.nn.ylv.r1l1 1-600-162-2050, ouhldM Plnnlylvanl_ .",. within 10cII Herrl.bUrg ar.a (717) 761-809~, TOOt (711) 772-2252 (Heuring Iapair'd ~ly). An~ p.rt~ In Int.,...t not .atl.fl.d ~Ith the 6PPral...-nt, allowanc. or dl.allowane. of dlductlon., or .......ant of ta)( (lnaludJnt dlloount or Intlr..t) II shown on thll Notlc. flUd obj.ot withJn .bb (60) da~. of rlcaipt of thlt Notlc. bYI --wrUten prot.st to the PA D.pa. b.nt of RIV.nue, 10lrd of App.al., D.pt. 281021, Harrisburg, p~ 17126-1021, OR ".llIctlon to h.ve the ..U.r dltlr.llled at audit of the ltCl:ount of the pertanal repr..."taUv., OR --applel to thl Orphen.' tourt. f~tUll .rrorl dt.cov.red o~ thi. .....,..nt should be addr....d In writing tOI PA Dep.r1l11ftt of Rlvenue, Bur.1I\J of IndividUal TaM.', ATTNl POlt Ac",z.lnt Aevi.w UnJt, D.pt. 260601, Harrl.burg, PA 171Z8-0601 Phonll (717) 767-M05. Sa. peg_ 5 of the bookl.t "In.tructlon. for Inh.ritancI TIIX R.turn for ft R.lldlnt OIIc'dent" UtEV'15011 for an .MphnlUon ot' ad8lnhtretiv.ly correctable .rrorfl. If My \IX cIuII II p.ld within thr.. (!) calttnder IIOI'Ith. .fter the decedant'. d.ath, II fly. percent <$:0 dltcount 01 tl~ taM peJd I. .110w~. The IS:< hx ...,w.ty non~pertlolp.tJon penalty Is co.put... on the totel of thll \eM land Jnterll.t ......ad, end not paJd befnr. Janullr) 16, 1996. th. first d.y 11ft.., t~ .nd of th. teM Mnuty perJod. This non-partlolplItlon penalty II app..lllbl. In tI~ .... .am.r and In Ula tha .au till par10d a. you NOuld appaal the t.M Wld Int.r..t thet has ~ .......d al Indlc.t.d on thl. notlcll. Intlr..t 11 cherpd bllglnnlng with fir.t d.y of dellnqu.ncy, 01 nln. (9) IIOnth. and ona (I) day fro. the date of d..th, to the d.t. of p')'lll.nt. TlMI. which b.c..a del in~nt b.for. January 1. 1'.132 bur Int.r..t at thl rat. of .1M (6%) percent per IIMUII cllculllt.d at I dilly rat. of .000164. All taMII' which b.OllH dellnqu.nt on ..,d .ftlt January I, 1912 will beer lntarA.t at I r~t. which will vary fro. o.lendar y.ar to cIl.ndar y.ar with that rata .~Id by thl PA D.p.rt~~t af R.~.nu.. ~h. applloabl. int.r..t r.t.. for 1982 through 1~9a erll '!.!!! !.!l!!W!..B!J.! D"dl~ tntlrll.t Fllctor Y.!!r tnterllt Aat. Dally Intltnt "'.otOI" 1962 lOi! . ~OO546 1967 'X .000247 1961 l6i! . 0004~1 19M-1991 11% .000501 1964 1li! .000301 1992 9:< . DOOZllt7 198!i 11;: .000356 1995-1994 ]X .000192 I'" 10;: .OOOr7" 1995-1998 OX . 000l!~7 ulnt.r..t I. calculatad I' follow'l INTEREST = BALANCE 01' TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any fkltlu tnued IIftlr thll tlM bacon. dlllnquent will r.ftlot an Int"r..t Cllllcuhtlon to flftlen (15) day. b.yond the dllt. of th. .......ent. If Ply..nt 1. ald. .ft.t thl Jnt.r.,t cGlputetlon det. .ho~ on the Notice, add I tlone I lnter..t MA.t bl celculatld. PIJAl'OtI! OF NOnCE I PAVfEHTI REAIlD (tRl I ROCOfCh ' Rt;J(~ii~.!i of Villr. '98 JUN-l P2:09 CIEJII\ Cumb.., ,: lurl :0, PA To fulfill tht r,qulr.-.nt. of Section 1145 (bl of thl InherltlnGl end E.t.t, rlx Act, Act 21 0' 1991. (72 P.S. s.ctlon '141), Dltld'l tM top portion of thh Notlel ... 1UtN11t ..1th your PIVHf\t to tM Rqht.r of Wllh printed on ttw rlv.r.. .t... h Kekt check Dr -.oMW orar ply..,t. tnl REGXSTER OF MILLS, AGEHT. A r.flM1d of . talC crMlIt "y H ,.qu..ted bit cOIIPltUng WI "AppllolUon for R.'wJd of Pentlty!",,"'t InMrltlllnCl and E,t,ta fa)!" (REv~n13)' Af'pl1oaUOI'l' er. tvallMJ1. .t the OfficIo' tM R..httr of MUll, InY Ct' thl 25 R.venue DI.trlct OffiCI' or fr~ the o.p.rt-.nt'w 24~hour In.w.rlng ..rvlol nuwber. for for.. orderlnl' In P....,.vlv...tl. 1.aOo-Ht-20S0, outli. PeM,ylv...,lt and w1thln local H.rrhburg .r.. C1171 117-1094, TODI 0'17) 71Z-Z2SZ O...rina l"'llr-' Only), OBJECTIONSl Any party In lnt.r..t not ..tl"ltd with the .......-nt of tlx .1 shown on this notlo. ..y obj~t within ,bty (60) din of rac.lpt of thll Notictt bYI -~wrltt." prot..t to the PA DepartMnt of R.v~, Io.rd IIf AweGh, o.pt. lIl1021, tMrrhbi.trl, PA 17UI.I021, OR ...lactifll to ~y. ttw ..u.'" d.t4lr.lned at audit af tlwi per.ouIl r.pru."t.Uv., OR .-eppell to thca Orphan,' Court. ADMIN- ISTRATIVE CORRECTION$I PENAL TVl INttRESTI Factual Irror. dl,covlr.n on thlw a'I4II'-.nt ,hould be eddrl..1d In wrltJng tOI PA DIp.rt,,"t of R.venue, lur.eu of Il'dlvldull T8xI', ATTNI Po.t A.......nt R.vlew Un!t, Dept. 21060)" H4lrrhburg, PA 17lla.060l, Phone (717) 717"6505. s.. p&fl 5 of the booU.t "In.trucHon. fOl' Inhlrltanoll Tax R.turn for. R.l1cMnt DK~t" (REV-aOl) for 1'1I'1 IwplMltto:1 of MItIlnJ'.ltratlVlh (lorractabl. .,.ror.. Tfte 1St tax .-na.ty non-p.rtJclpltlon pen.lty J, e~t.a on the total of the tax end lntlrl.t 1"las.d, ~ not ,.Jd ~forl Jenulry II, 1996, tlwi flr.t day .ft.,. the end of thlt tllJC "'Ity period. Thlt non.PlrtJclpaUon panaltlf II ""Illlbl. In the .__ .~r end In the the .... tiN ".r lod .. you MOUld .....1 the t,M and lntllr..t. that hII. bMn ......ad .. IncUe.tllft on thh notlu. For o.tl. of dlath on or aftwr 1~-5-'I, P~IYlvenlft E.t,tl Tax balad on the Fadaral E,t,t. Tax r.turn bacOllI delinquent It thfl IwplrltJon of I'll". (0') MnU" frOll the d.t. of dlath. For qt.. of .ath prior to 10-5-'1, P""'lylvenla E.tet. Tax b..1Id on U.. FedIlr.1 E.tat. Tax raturn tMfcoIMlI dellnquM'lt It the .",piraUon of light.., (UU IIOl"lthl fr_ the d.ta of death. Tax.. which bec~ dall~t bafor. January 1, 1982 bier Int.r'lt at tn. r.t. of .Ix (6X) par~ant per ~ calcu!ated It a dally rat. of ,000164. All tax.. which ~... da1ln~t on or aft.r January 1, 19.2 will beer Int.r.~t at a r.ta which will vary froe c.landar y.ar to calendar y..r with that ratG annuunced by the Pi o.part..w\t of A.y~. The IIPPIlc:ebla Int.r..t rat.. fur 1982 through 199' lira I V.., Intar..t Rlt. hUv Int.r..t Factor V.., Intar..t Aata Daily Intlr..t Factor -- 1912 '.X .ODO~8 19117 'X .000247 1915 16;( .OOOU. 1'....1991 11;( .000101 1'" llX .000501 1'" 'X .0002'7 1915 UX .0001~ 1'991~1"'" 7X .000192 I'" lOX .00027' 1'995-1"8 'X .000247 "Int"..t It calcullted II followlI INTERElT . SALAHCE OF TAX UNPAID X NVftIEk OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice I..ued mft.r the tax bac~. delinquent will r.flact In Int.r..t calcul.tlon t~ flft.en(IS) dtYI WyC/l'td the dltl of tM .........,t. If PIYItII"lt l. ... aft.r thl .tnt.r..t CotIpUtatlon det. thown on the Notlo" additional lnter..t .....t b. celculltld. /5.-/':::S:' 'I COMMONWEALTH OF ~ENNSVLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DIlTE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN * c BUREAU Of INDIVIDUAL TAKES INHERITANCE TA~ DIVISION DEIlT. 280601 IIARRISDURU, flA 11118-0601 Uli.,.ium I'HII CHARLES LICK SIECK STE 2C 1700 S DIXIE HIiIY BOCA RATON FL. 33432 06-08-98 SIECK 01-08-97 21 9-'-0054 CUMBERLAND 202 E------------:3- _ AJItOunt R..l~.tod . -, - ---_...._-~_.........---.- CIIECK PAYABLE AND REMIT PIIYMINT TOl CBARLES MAKE REGISTER Of WILLS CUMBERLANO CO COURT BOUSE CARLISLE, PA 17013 MOTEl T\.l 1nlul". proper CI""1t to your llQoount, aubtnH the upper portion of this forlfl ,d~h your tax p.YMnt. CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR FILES .... iiEy.7'736"EX--AF;; TOi":.-97"f----iiln~oiicE- Or-DETERMiNATioN' -;'ND ";.'ifsElisMEii'f--- --- ----- - - no", - -- - -- -' -- OF P~NNSVLVANIA ESTATE TAX BASED ON FEDERIIL CLOSING LETTER MM ESTATE OF SIECK CHARLES A FILE NO.21 97-0054 ACN 202 DATE 06-08,98 ESTATE "AX DETERMINATION ----...- 1. Credit For Stete Death Taxes as Verified 2. Pennsylvenia Inheritance Tax Assessed (Excluding Discount and/or Interest) 24 ,871,12 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount alid/or Interest) .00 4. Total Inhe,'i tance Tax Assessed 24.871.12 5. Pennsylvania Estate Tax Due 6, Amount of Pennsylvania Estate Tex Praviously Assessed Based on Federal Estate Tax Return 7, Additional Pennsylvania Estate Tax Due TAX CREDITS: PAVMENT OATE OISCOUNT (+) INTEREST/PEN PAID (-) AMOUIJT PAID RECEIPT NUMBER Cl -~ '0 ':"'7 .. !!1 ~ ~o.: ~,'l 0-:: a: [1 , . IJ"\ -' I _, 0 " , '.J) 0 \.7, _0 !c'E ~ da TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. ,00 TOTAL DUE .00 -If PAID AfTER THIS DATE. SEE REVERSE SIDE (If TOTAL DUE IS LESS THAN .1. NO PAYHEIlr-xS REeUi"ED fOR CALCULATION Of ADDITIONAL IN'fEREST. If TOTAL DUE IS REfLECTED AS A "CREPIT" ICR I. YDU HAY IE DUE A REfUND. SEE REVERSE SlOE Of TillS FD,," FOR INSTIlUCTIOHS, I A .00 I 'I ,. .00 II' I I ( 1$ ~ I Ii L I .00 .00 li 1i _Of NOTICE: PAYMENT; MEFtJW (CR) I OIJECnOMS I ADtt1"- ISTRATlVE CORRECTIONS I PENAL TV 1 INTEREST; To fulfill the requlr..-nt. of Seetlon 2145 (b) of the lnherltenot -nd E_t,t. lex ^ot, Act 21 of 1995. (72 P.S. Section 9145), Detach thI top portion of this Hotlc. ~ .~lt Mlth your P.~t to th8 Regi.ter of Will, printed on the ".v.r.. side. -- ~. cMck or ~y order PIIYMJle tOI REGISTBR OF' MILLS', AGENT. A refund of II tex crltdJt ..y be raque.t~ by cotlpleting an "ApplicaUM for R.fund of P.,......ylvanl. Inheritance 8nd E.tftt. fIX" (REV-ISIS), Appllcatlon5 ete IIvlll1able at t~ Office of the Regl,t.,. of Willi, eny of thI 23 R.venue b!.trlot Offlc.. or fr~ th4 Dopllrt.ent" 2~~"our en.werlng ..,.vlclI ~r. for for.. ordering I In P.,~.ylyanl. t-aaO.562-20S0, out. Ide P,nnlylvenla and within 100a1 HarriSburg ar.. (711) 707-8094, TOOt (717) 772-2252 (~rlng I~.l~ed Only). Any p.rty In Inter..t not ~tl.flad with t~ ..su..-.nt 01 tex e. ~ on this notlo. ..y obj~t within sixty (60J dayS of ree.ipt of this Matico bYI --written prot..t to the PA tlepartlMtnt of Revenue, aoard of ~ehJ Oept. 2&1021, H.rrisburg, PA 17128-1021, OR --.lectlng to have the nU.r det.r.ined at IMJdIt of the personel repr..entative, OR ~-~al to the Orphan,' Court faotual .rror. dl.oov.rold on this .....IfHtflt .hould be addr...~ In writing tOI PA Dep.rt""t of Rswnue, IUre8U of Indivl~l Tax~., ATTNI Po.t A.......nt R.view Unit, Dept. 280601, Harri.burg, PA 11126~0601. Phone (717) 787~6S0S. ~e pagt 5 of the bookl.t "Instruction, for Inheritance Tax Return for. RI.ident Dec~t" (REV-ISO).) for ftn IxplBnltlnn of ~lni.trativ.l)' oorrectable .rror.. ,~ lSYo tax -.nv.t)' non-partlolpatlon Plnllty i. ~o.put.d on the total of the t.x BOd intar..t a....sed. .od not paid btlfor. January 18, 1996, the f1r.t day aftar thto and of the t.x .-na'h ~rlod. Thil non-partioipation penalty 11 lIP~al&hlfl In the .... .anner and in the the .... tin per lod ., )'ou would ~1l11 tM tax ~ lnt.r..t that hu bean ......ad a. Indicated on thil notlc.. Additional Pann.ylv~i. E.tate TDx .......d al . r..ult of . ch~ on the Fedaral E.t.t. 'ax olo.lng I.-U.r btI.oOllll. dallnqu..,t at the .xplratlon of (tflII (1) aonth frOll thtt date the filial notlc. of the Incr.... In Federal EAtat. T.~ i. rec.lved. taXI' whloh He... dal1nqu..,t bafore JllI'kAIIry I, 1982 bear Int.r..t at the "ate of .Ix (6X) percent per ennuIl calcul.ted at a delly rat. ~f .COOI64. All taxe. which bac... delinquent on or after JerKl.ry 1, 1982 will baar Int.r..t at a rate whi?h will vary fr08 calendar yaar to calandar ya.r with that rate ennnonced'by the PA o.p.rtaent of RaV_1UG. The appliCable Inter..t ratas for 19&2 through 199ft are' '!!!r lnt.re.t Rate !!!i1y Int.r..t Factor !2r lnter..t Rat. Dall)' lnt.r..t Factor 1982 20~ .000548 1987 9% .000247 1985 :t6X .00043& 1988-1991 U:C ,000301 19.. llY. ,,000301 199' 9Yo .000247 1985 ISX .000556 1995-1994 7X .OOO19l 1986 lOX .000274 1995-1998 9X .000247 --lnt.re.t !. ~aleul.ted as follow. I INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR ~-Any Notic. I..ued .ft.r the tax beooaa. delinquent will refl~t an Intere.t caloulation to fift.en (15) dayS beyond t~ dete of tha ......-.nt. If pay..nt J. .edllI aft.r the inter..t oqaputatlon date shown on the Notice, IIddltlOhlll Inter..t ....t be caloulated. ,,'::'j 1- 9?-"::;'y .. - I N'I'I 1'''.\1 /'1 II. filii. "11.'\1 I ('/ "1",'1 11-' 1':ll1 \ h('/I ',; I P('f i (Ill lh'l'n 1111\1'111 -d' tIll' Tl' 'Jt',1j I'Y "1,1)1 " !l~\ \" ~ AP~~ un 19*, F,; 1.;1 I d II f: (' 1I;j 1 I (' -. A, S j 0 (' k, ,I r 'i (:4 -0 )".1 (, 1 n\l !1l'ct,dollll.s SI;;,\): ('llIt r 1 ("~ L. S i f'ck I"Of) S. Pi,ie Ilw~'" SIt', 0..(' 1\'1('1( l(ill"lI, 1'1, 1141'1 f)/(( .(" "r I)" it I II , J 111lt/1I r ~' R 1 I q q "7 P('r~"1I 10 ('(111111<'1' I1nrhilrn Funk Conl/!cl '[\.Icl'hnn,' Numbon (~I'i) 'i16..1'1,I(, J1',IIII," T/lX ('losing 1.,,11('(' (Th/" is not" hll , r"T' In' d'I") Our ('(',rnpoll<tl(111 of tllr1 f'('d('('nl In', linh11ilY r"r Ill(' l,h(1ve "stllt(. i'l 'Ihow" h('IOI\', It dot's (1ot il1clud,' /(11)' Il1t('r",t "T' lill,' I'''YIO"nl p('ilnlti", 1111<1 "'''Y I\(' ('hIl11'.vdl hul ot'ht,1' PPIHilti(ls IJ[I\.'(' 11('('11 cCln<-:id(-'I'c(l In th(' ('llmplllnlil'lll, \"111 o.;hnlllrl k('('p a ('op~' of 1'1l10:. l('tl('r n.~. n p('rlllilrlf'nt f'{'cnrd h"('HUo;.;(! YUill ilttnrflf'Y I!IHY n('vd it In clost' lhf' pl'nhlltf> prp(,t.'-,.ding~: rnr Ih(' f";;IHtU. This lellf>1' it,,;; {'vid(-'T1Cf;' th{]t I.h<-' F~'dC'rlll In\' 1'f.'tnrn rOT' thf' (,.~t.:lle hase-ither he'f'll !If'f'l'J1f.,.d Il~' ril('r1, or h(l~ het'n !jf'c('pt('d liftt,1' no f1(_ljllstrlll--'OI lhfll you ltgl'(\('d In, Thi~; i...; not n fnl'lll1!l .l'Jo<..;illE lIr,l'l,pfTl(-'nt lIndc'I' .~:('('tidtl il~1 of th{' Intf'l'rull ',\e\'f'1l1Il' '(1f' , W(~'wi II not renpen thi:.; CflS'O, ho,\I,'('v('1', llnlt'~l.i ,ReVt't111(' jln)('f'rlllr(' 'l4-hR npl'lll'~' Sf:" III tnl'lH'11 copy. ,If yon hHVe'Hn~l qU(l:-.;'t inns nhnut {hi,"': I('ll-pr. p'~\HSe wrile 01' call the p(>r~;{)n the In!, (If this letlpl', If yo" pl('l-IsP pro\'-idf' ynl)r, tE'!('pllf)!l(' ('a' I if .w{> n('er] ar1d it i "nil 1 (,ol'J'{'spondenc", to }1(' 1 r "s i 11",,1 "FI1('~e nAnl~ Ilnrl telephone IlllnlllPf fll'P sllf,wn Rt writ{' lq_llS wiMll,<IuC's,tlnn<..; i'1hnul lhi~ If'llc'l'l 1]1."""(" lind, Ilw'mosl ,c;i)nveniC'llt t im" foT' us to inrn'm/llion. I'If"se /lttllch this l('tl", In nny .\0111' (,/-l~(', Kt'("p t he ct.,!'.\, 'for )'()t1f I'ocnrds. Cl\ I Ttlllnk ~r()ll frm ynlif -cnopr'rnt' i()f1, r'C, Iih(lMJ's h W:innn, Esq, 1 7~p':,:S, 1~~x i (' ,N;ghwA~' 1l/llldJ::Pfll ri1$, 1'1:'15-'1412 -:...>t; Sincf:'fel)! J'OU rs, !'S'I,(T/'}'j ,':';I'Ci:J)J-'~ .n s~,j{'(' ('(,nlel' Enc Inslll'(': ('lll'~' nf Ihi, ~t:1<". /1";:, " < r rf'cfor j' 1(' t t {' I' TOTAl. 'ITNTATTVE .fAX,."", ".""",'..'" ",',"", LESS: (lIFT TAXES PAVAnL)': (OlJ1TS MAn",; AFTFP 12-:1/-76), I'NIFTFP rl~Ef)IT.....".., ......' ....., ('PEP!T FOP STATE nFATIl TAXFS."."""".""" ('lIyn1T FOR GIFT TAXI';S(ON G1FTSI'I!lOR TO 1-1-77). ('RFnl1' FOP fOREH1N IW,ITH TAXF.S"" ("~EPTT FOP TAX ON I'R10P '1'RANSFFIIS, 'l'OT~1 SIIHTRM'T10NS"..""",.."", ~I"'I' FS'I'ATF TAX, , , , . . . " .""",. I1ENFP'I1'ION-SKlI'Pll,(; TPMIST'FR T,\XFS, SFI'T!(W 49PO..\ [NI'I~F,\SEl1 FSTY!'F TAX 'I'OT,\!, 'l'PIINSEl-1i T.^XES, PFNMTIIS IF IIN\', . , . ~I . . '. $ .. . $ .., $ . , ,,' $ ....$ ....$ , ,$ , , $ ,$ ,$ ,~ , ~, .., ,'," "., , I' , (1 I~! 1 \" i 1 1 P"ll'-,!1 I !'HI, JF,\ 1 qn""1n 1 f'! , I' I h") r ( '::(' 1 r ~' 178,11 fj, 00 n,oo 192,800,00 n.no o,nn n,oo n nn lfjo,RnO.on n.on o,on n. nil II. (1(1 (l 11(1 (1,'/. \' .;;-~{)) RIO, "",,. 94-68 St:CTIOH I. PIlllPOSt: Tl\( pufll"'* of Ihb rtH',IUl pr()(f. dUff I, 10 amplify, updalt, and ft. 'lilt (he rondiltona tct r"nh in Rn. Proc. .~-IJ, 191'-1 CO. .~I", urnkt whkh . cue doted din ua.mlnaUon in lilt o(l'k:c of . D1urK1 l>irt.c1or of Intemallt...mllt may be r(l()pmf(t 10 maW:. fUI adj-.1MU1 unflvon,btc 10 tM luplytt, ThiI tt't'rnijt proc.tdurt alto OOIIWIM . u.c (1IlOI aU loch.wv'l') thai daoc:ribtt (I) QtMalft ronlll'U by lhe Stoi<< ....Ilh I IUpa~tf thai do 001 ronllitult In rumln.tion. ill\pc.; lion, Of ltoptni". or In tumlllJlion, and (2) c('"&.in Iypc-i or U\.t1 in Yfh;~h r<<onUdcf'lion ii not (on\idtfro . lror~:ninl of the (a!,C'. St:C, 2, CllAMGES 01 S<<1ion .. 02(6)(d) 1\ 'lnt!ldtd 10 r.:nrc1 II" iocru~ undel . MO~ !If thr intern,.t kc\'cnut (,'l<1t I!l !he Ihll,hold .mount of O\tlpl)-mtnl \ub}<<1 to Joint Commillrt 1('\llt'N fl<.lm S200,OO:) '0 SI.OOJ,QOO 02 A fiN" ~Iion 4,02(7) il Idd<<l to cl.,if~ thai etnain conllcli ....ilh Coordinatrd EI(.minllion pro.um ("CEP") IUpaycn Iff not roosid. tred eumlnalion, OT iospec"on, of book, of .(("ounl for purpo$n of I 700l{bl. .03 A MW st'Ction ",02(8) " added 10 permil a K'Cond inlpecllO" of a CEP lUpay<<'1 book, of "'("OUn! with r"ptt1 10 I plnkular 1l.1l yelr under ttnain circum,tanc<< Inri ('on. diliom. 1M A ~ WCI;on ".02(9) IS added to nalt thai I ("onlaC1 by th~ 5t'rvke wilh . IUpay" punullll 10 an Ad. Vllt<< Prkinl Aarttmnll ("I\PA") prdillnL' conftrtnct, Of 1tK< tvah'~lion and procn.s(nl of In APA rt'qut'll, IInnual rtP<)n, or rro",,'" rtqu~1 un. dn Rti'. Proc. 91-22, 1991-1 C8 526, II not In tUmlnall,,", in'fl<<' I ion, Of '~ptn'nl. .M A nnw we'llon ".OU 10) II addrd to IIl.le thllt an adjUMmeni 10 a 1I\.1lplyn', inromt tlX, rdurn uilin, from a dilcrC"plncy dllclosed durin, fmPkJV<<' Pllns Ind F."empt Or,lnj. I.Itiol" romplilnct wivllk1 dot1 nOI ('"ol\Jlltule In uamlnation, lrnptC"tion, or rtoptnil" U lhe adjultment II nol ~ In ~'onJUItC\Ion lrl'ilh '-" UII,,\ nadon of the tUpAln'l in:omt l"~ return. , ,66 ^ !\Nt' ~lion ".02(11) II addt'd to mil: that I conlkt with a tv;p.ayer 10 e'Y11\llle the lupayer'~ d811 pro- cnlina IlId ~nllna 'ylteml In Ot, der 10 dtitrmlne ...hethtr lht tup.ay('r mlY limit it, rmntioll CJf machine. KfII.\'I~ r<<ordl, ror purpolt~ of Rt\. Proc. 91-'9, 1991-2 C8. MI, it not an eumlnation, huptCtlon, or reo o~lt'olna. SEC, J. seOPf l'hll proctdurt pert&m\ 10 all cue~, rtJl,dln., of type ()f IU, in which I~e prior audit and confn~ aelloo, If .ny, dId 001 Ultod beyond the lUll dinion of lhe office of the D1~ITl,1 DlTrc10f. II dON nOl appl)' 10 ,'a~(', prtvloully clowd afw comldcrallllJ\ by A.N~.h orfiC'\"~ 01 I1lmict Coun IC'h. SEC.. DEflNITIOIIS 01 ( J.1W'd ClM III ^ ,'aW' Ut<<d 011 ,he dl\III,\ le\tl 1\ wn\ldtrtd duW'd \\ hw 'h,' lupa)'tr 1\ noulled III 'tllltinll. oIf:.'I (il,rrlcl conftrtnct. If an" III adJlI~1 menu 10 tu habilny or In'eplana (If Iht II~ptyU'\ tthlln ..illhHlt chanpe {21 An unalrttd ll1wmt, t\lalt. lIr Ilfl t.~ cue II cOn\ldtltd do\td IIohtn the period for filinl I ~11l1{1n ....ilh tht lIniltll Slalt\ 'I", (lllH1 \pt'(lfitd in Iht \lalulol\ nOlla nl ddkicIKY lllued b.,. Ihe Di'lflcl Ill. r<<tor ewilt1 and nn ['!(lltlO:'l ',';\\ '11<<1, m An unl,rttd e~mt 01 tnlplo~ men I .... CUt h cornidtrtd dOled when Ihe period fOl rilinl a prole,1 ,.n": rcq.Je1tini 10Ii;,.kr..I,l',\ 1-., It,c ^pf'('ah O(fi<< 'fI<<irItd in lhe pre- liminary Itlltr upir" Ind no JHoleu or rtqunt for ^Ilptlh cnlllldtfl!ion i,r,lecl .02 l,umlnall\ltU, In'J'l('\,-tl(lnl, and Re-optmn,\: (II ^ conlact \lollh a ta~pa)rr to rOlltCl ma'hematH:al or deTll'ill CIWI, il nOl iln eUlnmal10n, 1l1\("I('.:IIon, or rffiptnlOl /2) A conllct .....ilh 1\ la'pa)t1 III wiry or adjull . di'Cftplnci be. tween the IIllPlytr', "" rcturn and IIn inform.tion r('turn is nOI an Ul\~ inlliof\, imll<<lion, or rl:Optninl. ~or .hi~ purpo1C, an informalion rtllHn .ncludM a relurn and an aMended rtlurn tiltd by a partnr:rlhip, fiducia. r)', 0; 1mall bUlintu corporation ()) ^ conf.cl 10 verify I dl"repan. ry di,dos.ed by an Inrormation return mal chin, pro~ram m.y indudt in. lpC"Ction of the I.....paytr" booh or lecounl, 101M uttnl n~ry 10 r~lvt 1M di'C,tplncy, wilhoul bdnl comidertd an eumlnllion, Inlf'<<. lion, or rtopenin, ...ilhin lhe munin. of , 760~(b), ^ conllCI 10 \.trlf) In item of incomt ihown on In informl' lion reI urn 10 " tu return it nOI a verification of 'I diocft'pllncy whefe \uch item of inoome ii nOl requirtd '0 be '~""n II . iptdric lint item on a lall Teturn. For eumple, imurance companln mlkin. plrymenl~ 10 I dlX"I"r ..,r 'i1:.t):\ N m'lre durin; :. calendar Wit mUll rurnl\h a form I099--MISC 10 the doctor. The doclor it {'lI\1~ ft'!uifrd to ind'ld~ (h~( 'f' comt wilh other ,rou rt'CtipU on l:r",..l"'~ f' ~.",-,.. HMO If tile Ilo..-IOI rC'pOr1td ,roll rr:ttlpll of II lIr," amount Ihan tht 10111 amounl of incomt thown on Form 1099-MISC':, theH' ....ould hOl be I diKrtptrncy bttwf'tn Iht Information rtlurnl and Iht inc;ome Ill. rdurn, (..) A conlac-t wilh .n Inv"IOr 10 ve,ify 1M acturacy of, 01 the Mtd for, a TlJ. Shelter Rt,imatlon num. ber il not an ulrninltion .....ilhin the meaninl of t 7605(bl. T(l the Ulen, thll lhe conllct ii 10 dtlcrmine Ihe nffi:l Jor a Tu Shelter Rtlistratio, numbrr, the anformat!l)n loughl would bc' limited to obllinin, lht name .nd Idr:11 of Ihe pfOmoltl, (S) The adjwtmmt or an uoa\lo..... Ibk: Ittm, or In adJullment r"uhlol from othef lypt1 (1f ~rvicr centtr corttetion pro.ram" 1\ not conud- t'rtd to tit an euminalion_ Thtftrore, I lubttqlJtnt tUminalkln dotS not conullUle . rtoptnlnl of a C'i~ cloM'd dler u.minauon (61 R<<on\iderallon of a e.\( 1\ nO! ..onlldtrN a rtofltnml "nd, lhere. fore, ft'qUlIt\ no approval or I\\Uance IIf a form ltllel {I)()/IO/S,q ror U) CI\.t\ involvhl' I 111 I: (b) ta-,tI ;n...olvlO& (h.. yur or de. <lu(1I00 (If an., operllinllou t:my. !:lad 01' ,imilar typt oJ 'iI",,'bad undtl Olhtr provilion, or lht Clxlt; le) cas.<< In whkh lhtle have b<<n Involunllry con...tuiOla llnd the IU- payer hll not rt("~lml"ultd hn/htr ru liablli,y when he/tht did nOl rtplace proptlly .....ithin Ihe timt providttl by t 10)); nr (dl CII\e, Inml...in. an o...trplymtn' 1ft UCUt of 11,000,000, ,uhltcl 10 rt~itw by lilt Joint Commilltt on Tuatinn unde, I 640S, PI ^ tonllc-t wilh . CliP t....paytr (Clp/Uillli lhe ....nllen llalemelH\ pro. \ .d<<l fOl in Re~- P'C)(" C}4.69, 01 nClllfYlO1 a luray" that il no 10n,tT qUlliri<< fOT lhe ('oordinllW Eumi. n.1".'n Jlf','f'~ ", ;\ ,l,~. ,i' ;lwrC\1 III rumlOlllon. Therefore, Iny \ub'-f. qutnl namlOauon dot' nOI coUIli!ult a rraptnln,. (8) In the ca\e of a Cf:1' tUp.ytT, thexrvicemilYIO'pt'ctlhtlupaytt't book, oJ '''oUn! ..ilh r"~l 10 tU period I nOI currently under namlna. lion In ordtr 10 verUy Iht accullcy of Idjuumtnll 10 In Item or iltrnl fOf lholt ptriodl (a) in which lhe IUpay. n mlde an "acctlerated luue .t\Olu. lion" rtqutil, or (b) in Iccordance .....ith an ",",celt'flled i"u~ resolullon" a,rttmtnl ~wren 1M Service and lhe l"payer. St'e Rev. Proc. ~~61. An inlptt1ion made punuant 10 thit p.afl,raph rtlalina 10 any 1M period will 'It'" bt con.idntd an inlpt\'lIOn .' ~ .n ua.mlnltton and will nol pre. clude I IlItHeq\ltnl huptcdon or u. lminalion Clf lhat IU perW>d UOOtf t 7WS(b) provided the IlJIplyer f('I I,rm In wrilinl! prior 10 lhe Inspec- lion madt pUrlulnt 10 lhi, pan.nph, (9) A conlAC' by the Strvice with a II"paytr pUrlOInl 10 .n APA prefi. lina ronftftnct, or the evaluation and proceuin. of.n APA rtqu~t, annUli rtport, or ren('wII ((qunt under Rev. Proc. 91-Z2, 1991-1 C.8. 526, is nOI an euminaOoll, inlpt'Clion, or reo UIJ('IiII'A. (10) An ~djullment 10 a ll.1lplYtl'" inwme lax rtiu,n Irilin, from a ilIO'nep.ll\') disduK't' t:lurma ~mpl..,). tc PlIn, Ind Elttmpl Orllnllllion\ compliancc "ctJvllk~ 11 dt~libed III IRM 1(10)12, "fltturn, Wi,hln lht Jurildiclloll of Euminallon OM. lion", don IlOC (onnhute an (.amI- nallon, inlpt'Cllon. or 'toptnlna!( the IdjuSlmefll I, ~ made in conJune. lion with an uaminlllon of lhe tu- payrr', income t..... tt1um, A contlCl 10 ..trlfy a dlkTC"pItIC) btiWl'tn lhe I~ome 1l.1l rdurn and tM booh and r<<ords of an employtc plan or III e~empl or,lnil.lion lTIay Include In- 'P<<tion of 1M IIJ.paycr'\ i",omt ,..... r<<ordl 10 tht t"tent n<<nun- 10 v~rify Iht .eeuTlty or Iht dl",rt'pInCy wil hout btin, ''Oruidtrt\t an elllmina- lion, Inlptcli'ln, or rropenln, wilhin 1M mn.nln, ot t 760', (Ill ^ COnllK1 ...llh " IUPllYft 10 C\'alulle 1M IUptytr'1 dill ptOCft.. m. Ind acrounlln, l)'Ilmn in orcin to dtlmninc: _htthtr the IlJtpllyn mlY Urnii 11$ tttmllon of m,dline. 'tmlble r<<ordl, for I)urpoltl of Rev. Pro<:, 91-59, 1991-2 C.O. 341, i, not an eummllion, irllJ'lCttiOn, ,n re- OJ!<'nin, St:C. ~,POlICY 01 The InltlO,1 RC'\'f1lUif SnVKt wiU noc rto\Xfl any caw: ckM,td afttr ulmU\.auon by . di"rK1 offK'( or t.trvk'c ctTItn 10 m&kc an adjuuo\Cnl unfavo',~'t' 10 tht' 1"'P'iytr unksl: 01 Ilotfe I' t...ideoct of fr.",d, rnaJ. f.......n<e. \:0Ilu110n, concea1merU, Of mnreprt'Wnlilllon or I mlltf~1 facl; (2) th,. prior ch)tin, In\ol...td " durly dtfinrd lub"lntlll errOf bl1<'d on an fud,,Ji,htd Stt'o'lct position e... jSlin, 'I Ihe llmt of Iht preV10U\ eumin'llon; or 0) OChtr circum...ncC1 uitt lhal lOdkllt failure to rwptn would be " IC'rioUI adminllHative omillton. ,02 All rffipe-nln., mun b(' ap. I')ro...td hy the Chk'f, E..unination N"1sifln (N\'ri':1 Dirrt10r In Strtam lined UiIlt1C11), or Chid, COlTlphlnct Division, for tun under hil/t\t1 IU' rl\diclion. If an addillon&lllupoction 01 lht llUp.llyer'l bc.o~J of k'Cotltlf I, n<<('1.lary, Ihe nOIl~ 10 t.<< lup&yer required by , 1605{b) mUll be .Ianecl by tht Chitf, Examiullon [}tvi,ion (Oitlrict f>irtt1Of in Strt..,r.lined (}j\. tricUI, or Chief, Complllnct' Oiv.. \lon, for C4lt1 under hil/her Juri~dic- lion. SEC 6, EFFECT ON OTHER DOCUMENTS Rev, Proc. 85-1 l, 198'-1 C. n. S 14, is ,uptuedtd. SEC, 7, EFFECTM (I,l,TE This rtvf1lut proctdUft b effeclive October ll, 19'IH. St:C, I, DIlAf11HG IHfONMATION TM prindlJlJ luthor or thi. rt"\'c' nut proctd!lft iJ Onaid A. ComaJ...; or Ihe Otfkt or AuUtant Chid Couns.el (Income Tax and AJ:COUnl- in.). For rurlMt lnformadoa reprd. in, lhl, 'tvenlat pfOcedur~. conlact Mr, Corw.lvi on (102) 622...940 (no~ a loll. free caU). 1'6CFf~"',/OJ:~_tt/I'ff'WI'IIU-..J 0t-JNu /", rt/Mtl, tffIMr, Of .."""'to' *,". ""-...... If ~ ,.. WoiI*,. (Alto 1'M I, Sm~ "", 144J. tIf4. 'H-l! .. I ~~!1-J. .'.u.!' t,I.UIH-l.J