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HomeMy WebLinkAbout05-03-07 (2) ~ ..." ....... ~, " {I .:.J 15056041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes .~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 6 File Nl.ITIber 00588 Decedent's Last Name Suffix Date of Birth 08261934 Decedent's First Name MI THOMAS R Spouse's First Name MI JUDY M 178284365 06202006 HOBBS (If Applicable) Enter Surviving Spouse's Infonnatlon Below Spouse's Last Name Suffix HOBBS Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [!] 1. Original Return 4. Limited Estate o 2. Supplemental Return o o o 4a. Future Interest Compromise (date of deeth after 12-12-82) o 00 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required Q [K] o 6. Decedent Died Testate (Attech Copy of WID) 7 Decedent Melntelned a Living Trust . (Attech Copy of Trust) 8. Total Number of Safe Deposit Boxes 9. Utigation Proceeds Received 10 Spousal Poverty CredK (date of death . between 12-31-111 and 1-1-95) o 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) Finn Name (If Applicable) ~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number DAVID J. LENOX 71743~~666 ~ r"'~- L..:;) ~ccc 0 -.... REGISTER d.t~~s Use;PNL Y. ;.~:::--,':"..:::. ~ I C.0 THE WILEY GROUP, PC First line of address ""J.i 130 W. CHURCH STREET Second line of address a 0'1 1'0 City or Post OffIce DILLSBURG DATE FILED State PA ZIP Code 17019 Correspondent's e-mail address: Under penalties of P.8~ury, I declare that I have examined this return, including accompan~ng schedules and statements, and to the best of my k~ and belief, it Is true, ana piete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knoWledge. . SIGNATURE PERS IBL FO FILING RETURN DATE Judy M. Hobbs ~ '/ t? David J. Lenox s " Street, DiIIsburg, PA 17019 Side 1 L 15056041147 15D56041147 ---1 . --.J 1505bO...21...8 REV.1500 EX Decedent'sN8ITl8: Thomas R. Hobbs RECAPITULAnON 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. Decedent's Social Security Number 178284365 1.670.000 00 1.275.539 59 75.000 00 62.839.47 744.116 66 3.827.495 72 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11)............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 819.116.66 15. 16. 0.00 17. 0.00 18. 19. Tax Due...................... ............ .............................................. ........ .............. ............... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15D5bO...2la...t. 13.029 02 13.029 02 3.814.466 70 2.995.350 04 819.116 66 o 00 o 00 o 00 o 00 o 00 D lSDSbDlf21lft. --.J . REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-06-00588 DECEDENrs NAME Thomas R. Hobbs STREET ADDRESS 1313 McCormick Drive CITY I STATE IZIP Mechanlcsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditsJPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 3. InterestJPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 TotallnterestJPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) 0.00 (5A) (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income ofthe property transferred;.................................................................................. 0 b. retain the right to designate who shall use the property transferred or its income;.................................... 0 c. retain a reversionary interest; or.................................................................................................................. 0 d. receive the promise for life of either payments, benefits or care?.............................................................. 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............. ................. .................... ............... ..... ................. ... ...... ...................... 0 3. Did decedent own an .in trust for" or payable upon death bank account or security at his or her death?......... 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................... ............ ............ ...................................... ................................. [!] D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. No [!] [!] [!] [!] [!] [!] For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 59116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. S9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. S9116 1.2) [72 P.S. S9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P .5. S9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. IDast lIill emu tu.eshtttt.ent OJ!' THOMAS R. BOBBS I, THOMAS R. BOBBS, of 1313 McCormick Road, Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, and revoke all prior Wills and Codicils made by me. ITEM 1: I direct my Personal Representative to pay my funeral expenses and have a marker erected at my grave; and I authorize it to expend for these purposes such sums as it deems proper, without any limit prescribed by law, and without order of Court. ITEM 2: I bequeath all of my tangible personal property, together with all insurance policies thereon, to my wife, JUDY H. HOBBS, if she is living thirty (30) days after the date of my death, and if she is not then living, in as nearly equal shares as possible to my then living children. ITEM 3: If my wife, JUDY H. BOBBS, survives me, I devise and bequeath unto MERRILL LYNCH TRUST COMPANY OF AMERICA, IN TRUST, to be known as the "MARITAL TRUST", such an amount, if any, as when added to the value of all property which passes or has passed to my said wife either under other provisions of this will or outside of this will and which qualifies for the marital deduction allowable for Federal Estate Tax purposes, shall be the minimum amount necessary to give my estate a resulting marital deduction which, after taking into account other ass: '.. 1 .' ..... . .,,{,- \..... c----.,.Jl.., ~~~ ~~) -1- deductions and all allowable credits, will cause the Federal Estate Tax affected by the amount of this devise and bequest' to be eliminated or reduced to the lowest possible amount; provided, however" the state death tax credit shall be taken into account only to the extent that it does not result in any increase in the amount of death taxes payable to any state. The assets to be distributed in satisfaction of this devise and bequeath may be allocated in cash and/or kind, shall be only those which qualify for marital deduction and shall be selected in such manner that the cash and other property distributed will have an aggregate fair market value fairly representative of the distributee's proportionate share of the appreciation or depreciation in the value to the date, or dates, of distribution of all property then available for distribution. Any property assigned or conveyed in kind to satisfy this devise and bequest shall be valued for that purpose at the value thereof as finally determined for Federal Estate Tax purposes. A. The net income shall be paid to my wife, for life, at least quarter-annually. B. My wife shall have the absolute right, at any time or times to withdraw any portion or all of the principal of the "MARITAL TRUST" as she may demand in writing to my Trustee. c. If my wife shall be so ill or ..... ~~ c--1__Q) ~~) R. HlD3S -2- otherwise incapacitated as to be unable to exercise her power of withdrawal, my Trustee is authorized, in its absolute discretion, to make payments from the principal of the "MARITAL TRUST" for the benefit of my wife as my Trustee deems advisable to provide for her support, maintenance, general welfare and care, so that she shall be enabled to live in the comfort to which she has been accustomed, and my Trustee need not take into consideration any property which she may own, or any income to which she may be entitled. D. My wife shall have the unrestricted power to appoint, by specific reference in her Will, the entire income and principal of the "MARITAL TRUST" absolutely, in further trust, or in any other manner, in favor of any person or persons, corporation or corporations she may designate, including her estate, her creditors or the creditors of her estate, such power being exercisable by her alone and in all events. E. If my wife fails to exercise the foresaid power of appointment, or if any attempted exercise thereof be invalid or fails to be effective, then upon her death, my Trustee shall add the property then held by it under this "MARITAL TRUST", or the portion thereof not validly appointed, to the "RESIDUARY TRUST" created by Item 4. ITEM 4: All the rest and residue of my estate, real and personal, and all property over which I ~S: ~.~~ ~~SF&) -3- may have power of testamentary disposition, I devise and bequeath and appoint to MERRILL LYNCH COMPANY OF AMERICA, IN TRUST, to be known as the "RESIDUARY TRUST". A. The net income shall be paid to my wife, JUDY M. HOBBS, for life, at least quarter-annually. B. Upon the death of my wife, or upon my death if she predeceases me, my Trustee shall divide the principal of this trust into such number of equal shares so that there shall be one share for each child of mine then living and one share for the then living descendants (as a group) of each deceased child of mine. 1. Each share for the living descendants of a deceased child shall be distributed to such descendants, per stirpes. 2. The share for each living child shall be distributed as follows: a. One-Third (1/3) of the balance and accumulated income shall be distributed at my death. b. One-Half (1/2) of the balance and accumulated income shall be distributed five (5) years from the date of my death. c. The remaining balance and accumulated income shall be distributed ten (10) years from the date of my death. d. Such child shall have the power to appoint, by specific reference in his or her "..... L..J .J- .:Jb~~~~) R. lIEBS ...._..-.._~..---....~. ---'-- ! .~......~-_::..:.------_._.'"_.. .-....,...-:-...-.--......... - ; Will, such trust share absolutely, in further trust or in : any other manner, in favor of any person or p~rsons, :corporation or corporations, he or she may designatej : provided, however, as to such portion or all of said ! : property over which such child immediately prior to his :or her death had an absolute right of withdrawal, such child shall have the further power to appoint such property to his or her estate, his or her creditors or 'the creditors of his or her estate. e. Upon the death of such child i any principal of such child's share not validly appointed ! 'shall be distributed to such child's then living descendants, per stirpes, and if such child leaves no descendant then living, the same shall be distributed to ; imy then living descendants, per stirpesj provided, , ihowever the share of any person for whom a trust is then I : continuing under the terms of this Will shall not be ! 'distributed to such person, but'shall be added to the I itrust so held for such person. C. My Trustee is authorized, in its : absolute discretion, to make payments from the principal of the "RESIDUARY TRUST" to or for the benefit of my wife and/or my children, of her, his or their support, maintenance, education, general welfare and care, as my Trustee deems advisable; provided however, that no such payments shall be made to or for the benefit of my wife until after the "MARITAL TRUST" has been exhausted. Any ~~ /2- JI~SFAL) R. R:8BS -5- payment made from principal prior to the death of my wife shall be a general charge, but after her death the payment shall be charged against the principal of the share of the child to whom or for whose benefit such payment is made. ITEM 5: Any portion of my estate or any trust undisposed of by the foregoing provisions shall be distributed in accordance with the then laws of the State of Pennsylvania, as if I had then died intestate. ITEM 6 : Any portion of my estate or any trust distributable to a person who has not attained twenty-one (21) years of age may be distributed for the benefit of such person under the provisions of the Pennsylvania Uniform Gifts to Minors Act to be held under such custodial management until such person attains twenty-one (21) years of age, and I authorize my Personal Representati ve and/ or Trustee to appoint an individual or insti tution, including itself, as Custodian under the Act for such person. ITEM 7: A. During the minority, illness or other incapacity of any beneficiary hereunder, my Trustee is authorized, in its absolute discretion, to make payments of income or principal due to or authorized in respect to such beneficiary to his or her duly constituted Guardian or Custodian under the Pennsylvania Uniform Gifts to Minors Act, or to such other person or persons as in the opinion of my Trustee may be in proper charge of such beneficiary, to be applied by such person or persons to the support, maintenance, education, general welfare and care of such beneficiary, or if my Trustee deems best, to itself apply such payments to which such beneficiary may be entitled for such purposes without being required to account therefor to any Court. B. Except as herein otherwise provided, ..~'- \ ~ l./ .-",' ~A~/t-~~) R. lIEBS -~- all payments of income or principal are to be made directly to the respective beneficiaries and not to any other, whether claiming by their authority or otherwise, without power of anticipation and without being subject to execution or attachment; this provision, however, not to prevent the deposit of funds payable to the beneficiaries to their credit in any bank or other financial institution, nor to prevent the exercise by my Trustee of any discretionary powers conferred upon it. ITEM 8: My Personal Representative and Trustee, in their respective capacities and discretion, without obtaining the prior or subsequent order or ratification of any court, shall have the following powers in addition to the powers granted to them by statute, common law or rule of court. A. To invest in, reinvest in and change any investment in real or personal property, expressly including participation in common trust funds; to compromise and settle any claims; to sell, assign, lease (including the power to lease for a period extending beyond the probable duration of the trusts), develop, build, alter, improve, raze, borrow, mortgage, exchange or otherwise dispose of or deal with the assets; to allocate in cash or kind all distributions of income and principal; and to divide in kind and/or sell for the purpose of division, and to do any and all things hereunder which I would be able to do were I still living. B. To vote in person or by general or limited proxy the stocks or other securities held by it; to join in consent to or oppose any deposit agreement, reorganization proceedings, plan of reorganization, merger, dissolution or other adjustment of capital funds or indebtedness affecting the assets held by it; to pay an assessment upon the assets held by it; to exercise any option and to take advantage of any rights given in connection with the assets. c. To cause assets to be registered in the name of any nominee selected by it, or it may take and keep them unregistered so that title will pass by delivery. D. To retain any asset acquired without liability for any loss occasioned by reason of such retention or for any lack of diversification; provided, however, my Trustee shall not retain or invest ~s: -Xf- ~ ( ,. 1__J~1 ~/?~J R. lIEBS ~ -7-. in any non-income producing asset in the "MARITAL TRUST" without the express written consent of my wife. E. with respect to the "RESIDUARY TRUST", to purchase any asset from my Personal Representative and to make loans, secured or unsecured to it. F. To receive other property, real or personal, including policies of insurance, devised, bequeathed, assigned, granted, conveyed, or made payable to it, which are acceptable to my Trustee and which shall be subject to the provisions and limitations of the trusts hereby created, including additions by my wife to the "MARITAL TRUST". G. For investment or administrative reasons, to treat the "RESIDUARY TRUST" as common fund, notwithstanding any provision herein for division into shares, until such time as it deems it advisable to make such division. H. To make any tax election with respect to my estate or any trust created hereunder. My Personal Representative and Trustee need not consider only the tax effects such election may have on my estate, or any beneficiary hereunder, as well as the needs of any such beneficiary. I recognize that the making of such tax elections may operate to the benefit of one or more of the beneficiaries hereunder and to the detriment of others, and I direct that no adjustment shall be made in the interests of such beneficiaries to compensate for the effects of any such election, and neither my Personal Representative nor my Trustee shall be liable for any increased taxes of any kind, or for any interest or penalties with respect thereto, which may be or become due by reason of the making of, or the failure to make, any such tax election. I. To the extent that my Trustee shall have the right to exercise any option or election respecting the manner of payment of any funds or other assets which may be payable directly to the Trustee as beneficiary, I direct that my Trustee shall have the absolute discretion to exercise any such option or election in such manner as it shall deem advisable, regardless of the effect thereof on my estate, the trust estates created hereunder, or any beneficiary or other person interested herein,. and the determination of my Trustee in the exercise of any such option or election shall be final and binding on all persons interested therein. J. All of the powers granted to them "--'- c.--1.J~, ~/t~) R. IDII3S _R_ shall continue until all assets have been distributed. K. No charge, reserve or other deduction from income shall be made at any time for depreciation of any asset. ITEM 9: I recognize that the Trustee is a subsidiary of Merrill Lynch Group, Inc. and specifically authorize it: a. to engage the services of Merrill Lynch Group, Inc., any of its direct or indirect subsidiaries or affiliates (collectively "Affiliated Corporations" and, individually, an Affiliated Corporation"), and, without limiting the generality of this authorization, the services of Merrill Lynch Investment Management, Inc., an Affiliated Corporation, and Merrill Lynch, Pierce, Fenner & Smith Incorporated, an Affiliated Corporation: (i) to manage or advise on the investments of the Trust; to invest the Trust's assets in mutual funds offered or managed by any Affiliated Corporation; and to act as a broker or dealer to execute transactions and to provide other services with respect to the Trust, including the purchase of any securities currently distributed, currently underwritten, or issued by any Affiliated Corporation; b. to employ, and to delegate any ,?f its powers, to any agents, attorneys or accountants as 1t deems necessary and proper; (H) (Hi) c. to pay for services rendered by such persons or by any Affiliated Corporation from the Trust property as an expense of trust administration, without diminution for any payment that the Trustee may receive as substituted trustee, and recognizing that the Trustee may also receive credit or other compensation from Affiliated Corporations for services it may perform and may exchange services with any Affiliated corporation; and d. to cause or permit all or a'C!y part of the trust to be held, maintained, or managed 1n accounts or deposits administered in any jurisdiction inside or outside the United States of America, and to hold any trust property in the name of its nominee or a us: -l~ q;:~~ 1 ~"'~SEALl R. lD3BS -9- nominee of any Affiliated Corporation. ITEM 10: I authorize the Trustee to retain payment for its services as substituted trustee under the aforementioned trust agreement: a. in accordance with its schedule of rates as published from time to time and as in effect at the time such compensation becomes payable; and b. without diminution for any fees that any Affiliated corporation may receive from mutual funds in which the Trust has invested, including payment for investment advisory or management fees, administrative and sub-accounting services, brokerage fees and commissions and payments for other expenses of the mutual funds, and further, without diminution to payments to any Affiliated Corporations for services rendered to the Trust. ITEM 11: The Trustee may resign at any time by written notice delivered to me. After my death, such notice shall be delivered to my legal representative. In the event of my failure, refusal or inability to appoint a successor trustee, or after my death the failure, refusal or inability of my legal representative to appoint a successor trustee, Trustee of any beneficiary of the trust provided for in this Agreement may, at the expense of the trust, secure the appointment of a successor trustee by a court of competent juriSdiction. No bond or other security will be required in any jurisdiction of the Trustee, or any successor appointed in accordance with these provisions. ITEM 12: A. No apportionment of the income of the "RESIDUARY TRUST", or of any subdivision thereof, shall be made upon the death of any beneficiary, and the beneficiary's estate shall not be entitled to any accrued, or uncollected, or undistributed income, and all such income shall be distributed with the other income of the trust to the person or persons next entitled to the income of the trust. B. If proceeds of insurance on my life are payable to my Trustee, I direct it to collect the proceeds and allocate the same to the "MARITAL TRUST" or to the "RESIDUARY TRUST", or partly to each, as it may be directed by my Personal Representative, and my Trustee shall notify my Personal Representative promptly of all insurance proceeds which are paid or payable to it. C. To the extent that my Personal Representative does not have sufficient funds to provide WI'IT'lESS : ~~ ~ff~ ':IlDW> R. ID3BS -10- for the payment of all estate, inheritance, succession and transfer taxes, debts, funeral expenses, administration expenses and cash bequests, my Trustee shall distribute to or pay to the credit of my Personal Representative such sum or sums from the principal of the "RESIDUARY TRUST" as may be necessary to satisfy all such cash requirements. My Trustee is authorized to rely conclusively upon the certification of my Personal Representative regarding the amount of cash needed, if any, and distribution by my Trustee in accordance with such certification shall exonerate it from all liability. ITEM 13: All estate, inheritance, succession and transfer taxes, including interest and penalties thereon, if any, payable with respect to all property includible in my gross estate for Federal Estate Tax purposes, (other then generation-skipping transfer taxes), or taxable by reason of my death, including inheritance taxes which may be prepaid by or on behalf of any person having a contingent or remainder interest therein, if my Personal Representative in its absolute discretion deems it advisable to prepay such taxes, shall be paid out of the principal of my residuary estate. ITEM 14: If my wife and I die under such circumstances where there is insufficient proof to determine who predeceased the other, I direct my wife shall be deemed to have survived me. ITEM 15: I appoint my wife, JUDY M. HOBBS as Executrix of this my Last Will and Testamaent. Should my wife, predecease me, fail to qualify, cease to act or renounce probate, I then appoint my daughter, REBECCA S. paNAS, as alternate Executrix of this my Last will and Testament. My Executrix or her successor shall serve without bond. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ day of S-lpJ:=un. J./....(A , 1992. ~.: J ~~; ~..L~ (SFAL) -11- COMKONWEALTB 01' PENNSYLVAltIA SS COUNTY OF YORK We, THOKAS R. HOBBS, JAB H. WILEY, ESQUIRE and PATRICIA A. OGG, the Testator and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last will and Testament and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expresseq, and that each of the witnesses, in the presence and hearing of the Testator, signed this Last will and Testament as witness and that to the best of their knowledge the Testator was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this ~~ day of ~J)Jl ,1992. sJfl tLU/() 1:3h-~ NOTARY PUBLIC MY COMMISSION EXPIRES: NoIaria1 Seal S. Dawn GIsdfeItsr, Notary PubIe Carroll Tv.p., YOlk CoUnly My Commission Expires May 17, 1993 MlltI"lbQr, Pemsylv;v1ill Associalion 01 Rev-1H2 EX+ ,....) . SCHEDULE A REAL ESTATE COIoIlIONWEAI. TH OF PENNSYlVANIA INHERITANCE TAX RETURN RESlOENT DECEDENT ESTATE OF Hobbs, Thomas R. FILE NUMBER 21-06-00588 All,... property 0WMcI ~"y or.s . tenant In _ muat be reported at fair marllat value. Fair mar1\et value Is defined as the prlce et which property would be axchanged '*-1 a willing buyer and a willing saller, neIlhar being compeIed to buy or sell, both having reallOllllble knowtedge of the relevant facts. RaIII propelty which Is JoInl1y-ownecl with right of sutVfvonhlp must be dlaclosad on schsdule F. ITEM NUMBER DESCRIPTION 1 Home and property situate In Todd Township, Huntingdon County, PA: VALUE AT DATE OF DEATH 270,000.00 2 Home situate at 1313 McCormick Road, Mechanlcsburg, PA: 850,000.00 3 Property situate on Route 994, James Creek, Huntingdon County, PA: 550,000.00 TOTAL (Also enter on Line 1. Recapitulation) 1,670,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule A (Rev. 6-98) Order Form 0-.. St.tus: FileNo.: 07188-EL loan Type: PHYSICALINSPECnON 2127/07 0._ Case No: Job Type: Ordered: CIIert fie No.: Property Type: OLD Due: Trac:l<lngNo.: Form Type: lAND Assigned: Filename: C:\Prnnram FiIesIACI32\LAND\07188-EL.aci Inspected: JUNE 20. 2006 Propert, Inf_ Reviewed: Address: ROUTE 994 Signed: MARCH 15. 2007 City. JAMES CREEK County: HUNTINGDON 51: ~ lip: 16657 Fax/EDI: location: TODD TOIIIINSHIP Map No:49-6-2 Census: 42-061-0236 lleiIvered: Legal: DEED BOOK VOLUME 311 PAGE 76 Invoiced: MARCH 15. 2007 Sale Price: N/A U Refinance loan Aml: Oata or Sale: N/A User OeIIned: KWG Rooms: Bedrooms: Baths: ~Ised Value: $550 000 Cancelled: ~ Fist: N1A last: Owner: THOMAS R. HOBBS EST Paid: Cl_Inf_ liJ Ordered By 141 BillTo I2(J Send To Client: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX Billing In_lion Branch: Invoice No.: Address: 130 ~ST CHURCH STREET Fee: $300.00 City: DILLSBURG State: PA lip: 17017 Phone: Fax: 717-432-0426 . Contact DAIIIIN 1717-432-9666 Mise: Cl_""-- o BHI To o Send To CI~ Tax: - $0.00 Brench: T alai Amount: $300.00 Address: Payment 1: Cly: State: lip: Check ,: - Date: Phone: Fax: Payment 2: Conl8Cl: Check ,: Date: Mise: Due: $300.00 App-.1serlBroIcer I_don Name: GERALD B. SLICK. SRA RAA Supervisor: Cart #: RL-000274-L Slale:PA Cart #: State: - license #: Slate: - Ucense #: Slate: - EXD. Data: 06130/07 Exn. Date: I'rionwy Cont.ct Informallon Prinwy Contacl: Horne Phone: Best lime to call: Work Phone: Second.-y Contact Inf_ Secondary Contact Horne Phone: Best lime to call: Work Phone: Spec'" ....tlUCtlon. CommenIs ~""'ACI......aU)U721...~ SLICK & ASSOCIATES, INC. REAL ESTATE APPRAISALS File No. 07188-EL APPRAISAL OF THOMAS R. HOBBS ESTATE PROPERTY LOCATED AT: ROUTE 994 JAMES CREEK, PA 16657 FOR: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX 130 WEST CHURCH STREET DILLSBURG. PA 17017 BORROWER: N/A AS OF: JUNE 20, 2006 BY: GERALD B. SLICK, SRA RAA RL-000274-L 245 ROUTE 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH. (814) 224-4006 FAX (814) 224-5778 SLICK & ASSOCIATES, INC. REAL ESTATE APPRAISALS File No. 07188-EL MARCH 15, 2007 DAWN /717-432-9666 THOMASR. HOBBS ESTATE C/O ATTY. DAVID LENOX 130 WEST CHURCH STREET DILLSBURG, PA 17017 File Number: 07188-EL DEAR ATTORNEY LENOX: In accordance with your request, I have appraised the real property at: ROUTE 994 JAMES CREEK, PA 16657 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as vacant. The property rights appraised are the fee simple interest in the site. In my opinion, the market value of the property as of JUNE 20, 2006 is: $550,000 FIVE HUNDRED FIFTY THOUSAND DOLLARS The attached report contains the description, analysis and supportive data for the conclusions. final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. SINCERELY, ~e~e~ GERALD B. SLICK, SRA RAA RL-G00274-L 245 ROUTE 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH. (814) 224-4006 FAX (814) 224-5778 ~ I\d<nss ROUTE 994 CItv JAMES CREEK Countv HUNTlNGOON ~I 0esatIlll0n DEED BOOK VOLUME 311 PAGE 76 nt THOMAS R. HOBBS ESTATE Ma Reterence 49-6-2 Sole Price $ N/A Date 01 Sale N/A Properly Righls Appraised loon sIons 10 be Mid bv seier $ N/A (X Fee SImple RE. T..... $ 3743.00 Tax Vear 2007 HOA $/Mo. Leashold ~ THOMAS R. HOBBS ESTATE ClOATTY. DAVID LENOX Condominium (HUOIVA) 130 WEST CHURCH STREET DILLSBURG PA 17017 PIlD Source LOCATION Urban Suburban ~ Ru-ai NEIGHBORHOODANALVSlS....... f. .... BUR.TUP : 0-75% : 25.75% ~S Ulownder 25% EmploymentSI8b111ty ~~,..,X ~ _ GROWTH RATE _ Rapid ~ Slable :- Convenience 10 Employment ~ _ . PROPERTY VALUES = lnaeaslng ~ Slable i= Declining Convenience 10 Shopping Fa ... DEMANIltSUPPL V _ Shortage .IS In Balance i- 0- SUpply Convenience 10 Schools i= ~ i= MARKETlHG TIME Und... 3 Mos. X 3-6 Mas. Over 6 Mos. Adequacy 01 Public Transportallon :- ~ PRESENTLAMJ USE % LANOUSECHANGE PREDOMINANT SlNGlEFMt.VIIJUSI\G Recreation Facilities i- X _ : Single FamIy ~ Not Likely 00 OCCUPANCY PRICE AGE Adequacy 01 FaclillIes i= X _ _ 2~ Fanily _ I.ikeIy 0 Owner 00 $(000) (yrs) Propeny Compatlbllity ~ = i= Wti-Farnlly _ Inprocess 0 Tenant @~LOW~ Protection from OetrImentalCond. i= ~ _ :- CcxmwciaI _ To: Vacant (0-5%) X ~ High --1.QQ:!: Police &F~e Protection :- ~ _ l= industrial Vacant (over 5%) Predominant Genera' Appearance 01 Properties i- ~ l- Vacant 85'll 125 . 50 ._ai 10 MarItet X NOle: Race or the raelal composition of the nelghborhood are nOl considered reliable appraisal factors. COMMENTS.THERE ARE NO APPARENT ADVERSE FACTORS IM-IICH SHOULD AFFECT THE SUBJECrS MARKETABlUlY. STABLE PRICES AND AN AVERAGE MARKETING TIME DEMONSTRATE A BAlANCE IN SUPPLY AND DEMAND. THERE IS ADEQUATE ACCESS TO SHOPPING AND EMPLOYMENT. THE SCHOOL DISTRICT PROVIDES TRANSPORTATION FOR ALL STUDENTS IN GRADES ONE TO TWELVE. NO ADVERSE INFLUENCES WERE OBSERVED. DimensIons IRREGUlAR Topography Site Area 272.00 ACRES +1- Corner Lot NO Size Zoning Classlftcation NONE (COMMON TO THE AREA) Zoning Compliance N/A Shape HIGHEST & BEST USE: Present Use RECREATIONAL Other Use NONE Drainage UTlUTlES Pubilc Other SITE M>ROVEMENTS Type Public Private View Bect11cIty 00 Street ASPHALT 00 B Landscaping Gas 0 Curb/GUll... NONE ~O ~ Driveway Walllr ~ Sidewalk NONE Apparenl Easements Sanitary Sewer Street Ughls NONE FEMA Flood Hazard Storm Sewer Alley NONE FEMA'Mar>'Zone ean-.as (Apparent adverse easements. encroachmenls. special assessments. slide areas, etc.): THIS AREA PROVIDES A GOOD ENVIRONMENT FOR THE SUBJECT BEING APPRAISED. THERE ARE NO FACTORS THAT IMLL NEGATJVEL Y AFFECT THE MARKETABILITY OF THE SUBJECT. SLICK & ASSOCIATES, INC. LANDAPPRA~ALREPORT FIe No 07188-EL Census Tract 42-081-0236 Slale PA Zio Code 16657 LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amounl S Mortgage Type Discount Points and Other Concessions Paid by Seiler S ROLLlNGlMOUNTAINOUS TYPICAL FOR AREA IRREGUlAR APPEARS ADEQUATE NOTHING ADVERSE NONE NONE NONE APPARENT Ves' No X The undersigned h.. recited thr.. recent .al.. 01 propenle, most ,Imlllll( and prollmal8 10 SUbject and hn consldeled tbeu In Ihe merte. analysis. The ducrlptlan Include. . dolla' adJust",.,u. renecUng m.rhl '.'cUon to those Items 01 signlflc.nt nrl..lon betwe.n Ihe subject and comp.r.ble propenles. If. significant Uem In the comp.,.ble propeny Is sup.rlOl 10, or mar. I.yorebl. than, the sUbJecl property. I minus (-I adjustment Is made, thus redUCing Ifte Indh::a.ed waive of subJecl; If . slgnmeant lIem In Ihe comp.rable Is Inl.r'or 10. or leu "'Ior.bla 111'11, the subject property, . plus (t J .dJustment Is made, .IlU5 Incrustn" the IndlClled ulu. 01 ,.... subject. ITEM I SUBJECT COMPAlRA81E NO. 1 ROUTE 994 RAYSTOVVN ROAD CREEK SAXTON PA COMPAIRA8LE NO.2 COMPARABLE NO. 3 SEVEN POINTS& PINEY RIDGI SHEAFFERS RUN ROAD HESSTON PA HYNDMAN PA I\d<nss ProxImItv 10 S..I...... Sales Price Price( ACRE - Data Source . VALUE ADJUSTMENTS Sales or FlnancJng Conoesslons Dale or SaielTime . Location SIle/View ACREAGE .. WATER SEWER 100 000 ;'i,.j:.'./x:":: $ 1 02 650 i':,::::>:':>> .,;,. / $ /:)1"/ $;:::2:\ $ MLS#1004217 MLS#0011168 (.(."....- DESCRIPTION I .(.,,_ DESCRIPTlON I .(.,,_ -0- UNKNOWN , -0- UNKNOWN -0- -0- NONE -0- NONE -0- -0- 8105 : -0- 7/05 : -D. -25000 RURAUAVG -0- RURAUAVG - +75000 -0- EQUAL : -0- INFERIOR : +150000 : +450000 57.15ACRES+I-: +430.000 194.00 ACRES +1-: +175000 -0- NONE -0- NONE -0- : -0- NONE : -0- PERC APPROVEC: -2 500 : -0- : -0- : -0- NetAdl. (tOl8Il . . . $ 425000'" . '$ 430 OOD~' . 'S 397500 Indicated Value 01 Subiect S 525 ODD $ 532 650 $ 557 500 Comments 01 Sales Comparison: THE SUBJECT AND COMPARABLES ARE SIMILAR IN LOCATION AND VIEW. THE FIVE COMPS USED ARE CONSIDERED THE BEST AVAILABLE AT THIS TIME. N/A >< ...::. '. .... $ CZI S 26321ll ..:..,:': MLS # 0009859 DESCRIPTION CASH NONE N/A 4/04 RURAlIAVG RURAUAVG + NOTHING ADVE EQUAL 272.00 ACRES + 38.10 ACRES +1_ NONE NONE NONE NONE $ $ INSPECTION DESCRIPTION 160000 ',. Comments and CondlUons 01 Appraisal: SEE ATTACHED ADDENDUM. Final Reconciliation: THE SAlES COMPARISON APPROACH IS THE BEST APPROACH TO MARKET VALUE FOR THIS APPRAISAL. I(WEJ ESTNATElHEMARKETVAWE,ASOEFI\IED.OFTliESUBJECTPROPERTYAS OF JUNE 20,2008 IDbe$ 550000 . I (We) cerllfy: that 10 the best of my (our) knowledge and belief, the facls and dala used herein are true and correcl; that I (we) personally Inspecled the subjecI properly and Inspected a~parable sales cited In lhls repore and tha~we) have no undlsclosed IntereSl. present or prospeclive therein. . Appralser{s) .a $. ./ J!! Review Appraiser GERAlD B. SUCK SRA RAA (If applicable) Prqrt.ury Ln Form 04188 Produc.duUlgAO......IIXl.2:JU7n_____. Slick & Associates, Inc. ODld 0 llIdNOl Inspecl Property TIM undersigned "as recited three rec.nl saln a' praperUes maSI Ill'I'Ifll.r .nd praxlinat. 10 Subject .nd hs canslder.d Iheu In Ih. mark.t analysis. Th. d.scrlptlan Includes a dollar IdJUSI...nl. r.f1ecllng mart:el r.acllon 10 Ut058 Ile..s 0' significant v.rl.llon bel...n Ih. Subject and comparabl. propenles. If a sfgnlnc.nl lIem In Ih. comp.r.bl. properly Is sup.rlor '., or _a,e f.vor.bl. lhan, Ille Subject prop.rty, . .,.us (.) .djustm.nl Is mad., tllus ,educlng the IndlClt.d vllu. 01 subj.ct; II . slgnlllc.nl II... In ,... comparabl. Is Inf.rlor 10. ot I.s. r.vor.ble than. tile subject propeny. . plus (.) adJust..anl Is mlde. thus Incr.aslng Ih. ,ndlcal.d nlu. 0' lh. Subj.Ct. ITEM SUBJECT COMPARABlE NO. 4 COMPARABlE NO.5 COMPARABLE NO. 6 ROUTE 994 MILL ROAD LINCOLN TVIIP. Address JAMES CREEK. SCHELLSBURG PA ENTRIKEN PA I_toc;........ ';' Sales PrIce $ N/A 2";' .< $ 200 000 ... ..' . $ 259.812 ... ........ . $ Pltc:e(ACRE $ III $ 2125 III .. $ QOOlll' $ III Oala Scuce INSPECTION MLS # 0012055 APPRAISER'S RECORDS VALUE ADJUSTMENTS DESCRIPTION I .(.IS_ DESCRIPTION I .(.IS_ DESCRIPTION I .(.IS_ Sales ... Financlng 'iL '.. ....... CASH -0- UNKNOINN , -0- C_ .............. NONE -0- NONE -0- Dille d SaIelTIme N/A 6/05 : -0- 8101 : +75000 : Locallon RURAUAVG RURAUAVG , -0- RURAUAVG - +75000 SlelVIew NOTHING ADVE EQUAL : -0- INFERIOR : +150 000 : ACREAGE 272.00 ACRES + 94.08 ACRES +1- : +350 000 288.68 ACRES +1-: -25 000 : WATER NONE NONE , -0- NONE , -0- SEWER NONE NONE : -0- NONE : -0- : : -0- : -0- : Net Adl. (lO/.ll~ + . $ 350oo~$ 275000~$ Indic_ Value d Subtecl $ 550 000 $ 534 812 $ - . SLICK & ASSOCIATES, INC. LAND APPRAISAL REPORT Fie No. 07188-EL "'-YlanIf...._ ~.....ACI.........,.2J4.1m-..cirJllb.c:ll ADDENDUM BlllTOW8I: N1A Pl'OPlIfIv Adlt'ess: ROUTE 994 ClIv: JAMES CREEK lender: lliOMAS R HOBBS ESTAlE C/O ATTY. DAVID LENOX File No.: 07188-EL C_ No.: Stale: PA ZCl: 16657 CONDmONS OF APPRAISAL THIS IS A SUMMARY APPRAISAL. THE INCOME APPROACH IS NOT APPLICABLE TO THE APPRAISAL. INFORMATION IS FROM SOURCES BELIEVED RELIABLE, BUT NO GUARANTEES ARE GIVEN. ADDITIONAL COMMENTS I CERTIFY THAT THIS REPORT HAS BEEN PREPARED IN CONFORMITY WITH THE REQUIREMENTS OF THE CODE OF PROFESSIONAL ETHICS AND THE STANDARDS OF THE PROFESSIONAL APPRAISAL PRACTICE OF THE APPRAISAL INSTITUTE. AddencUn Page 1 0/ 1 SUBJECT PROPERTY PHOTO ADDENDUM Borrower: N/A FileNo.: 07188-EL Property Address: ROUTE 994 Case No.: City: JAMES CREEK State: PA Zip: 16657 lender: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX FRONT VIEW OF SUBJECT PROPERTY Appraised Date: JUNE 20, 2006 REAR VIEW OF SUBJECT PROPERTY STREET SCENE APPRAISER'S LICENSE Borrower: N1A Property Address: ROUTE 994 CitY. JAMES CREEK L nder: R. HOBBS ESTATE 0 ATTY. DAVID LENOX File No.: 07188-EL Case No.: State: PA Zip: 16657 d -~~ ~ ;;1 .' :.: CQih'li1(1nie:altit ~ '. jhiil.;';j\:;::- /'C(';:"Q 4":'ryg~34'3 ' BU~UOf ~ro:::~~~:~tO$f '. :.: nal~~~J:;'j,.:J/" ;'~,t~"1;.;.,t PO Bn t649 HaCTwburK PA:i.1JOS::2cs49 ~tl. ".,.';'.:-;'->" , '.~-:~,:-;. ~~ "j t1lr;iir~teSfatj5 ..:~";":~-~',>,,~;/: :.. .-t ~""j"i~~.lCJ~'&$\; Number .;.i;t~~:.~~~:- ~i.;~~~~~~ - . ;5;-;:'JiA~:{' .:,';:,;. ~.~ ;-.'r. ',:~ RL(JbQ$';~C}. . ':'" '.;' :;i~:~.;(.\W ''%JJ>>?'. ji~""<" i~j ,. .:i :.", > ,,,""., Alltlve .}, ,<,;,'.':i? :;\,..,.... "ii', .:' i!:"Jlili@lI terttr~~n';D.t~, '~j~?:...,~;l/ ~~;ii~~:~!' (:'~;,r()-rQ 245 ROUTE 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH. (814) 224-4006 FAX (814) 224-5778 SLICK & ASSOCIATES, INC. USP AP COMPLIANCE ADDENDUM Borrower NJA Propeny Adchss ROUTE 994 City JAMES CREEK County HUNTINGDON LenderfClient THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX File No, 07188-EL Order # Stale ~ ZipCode 16657 Client Reference # 00 The putpOle of the appraisal is .to provide an opinion of market value of the subj.ct property asd.fined in this report, on behalf of th. appraisal company facilitating th....ignment for the ref.renced cli.ntas the int.nded user ofth. report. Th. Dilly function of th. appraisal is to ..sistlh. cli.nt mentioned in this report in evaluatingth. subject property for lending purposes. Th. use of this appraisal by anyone oth.r than the stat.d intended user, or for any oth.r us. than the stated intended use, i. prohibited. Th. purpose ofth. appraisal iuo provide an opinion of mark.t valu. ofth. subject property, as defin.d in this report, on b.half of the appraisal company facilitating the as.ignmentfor th.rcfcrenced cli.ntllth. intended u.er ofthisreport. The only function of the apprai.al i. to a..i.t Ihe e1ient mentioned in this report in evaluating the subject property Real Estat. Owned (REO) purpos... Th. use ofthi. appraisal by anyone other than the .tated intended uoer, or for any other use than the stated int.nded use, i. prohibited. Th. PUrpOlC of this appraisal is to llf'ovlde an opinion of market value, on b.half of the appraisal company facilitating the assignm.nt for the referenced client as the intended uoer ot thIS report. Th. only function ofth. appraisal is to assist the cli.nt mentioned in this report in evaluating the subject property for lending ~~oses .. Th. u.. of this appraisal by anyone other than the .tated int.nded user. or for any other use than the stated mten use IS prohibited. o Apprai.al written in a summary R.port format and th. USPAP D.partur. Rul. h...!!!l1 b..n invok.d. Thi. is a Limited Appraisal written in a limited R.port form.t and the USPAP D.partur. Rul. has b..n invok.d .. di.clo..d in the body or addenda of the r.port. Th. cli.nt ha. agreed that a Limit.d Apprai.al i. .umcientfor its purpo.... Th. appraisal is based on the information gathered by the apprai.er from public record., other identified .ource., insp.ction of the subject property and neishborhood, and selection of comparabl. .al.., li.ting., andlor rentais within th. subj.ct mark.t area. Th. original sourc.ofth. comparables i. shown in the Data Sourc. ..ction of the mark.t grid along with th. .ource of confirmation, if availabl.. Th. original .ourc. i. pres.nted first. Th. sources and data arc con.ider.d r.liabl.. Wh.n conflicting information w.. provided, the .ource d..m.d mo.t reliabl. ha. been used. Data b.li.ved to be unr.liabl. was not included in th. report nor used a. a ba.i. for th. valu. conclusion. Th. .xt.nt of analysis applied to thia as.ignment may b. further imparted within Ih. report, th. Appraise~s C.rtification b.low and/or any oth.r Stat.m.nt of Limiting Conditions and Apprai..~s C.rtification such as m.y b. utilized within th. Fr.ddi. M.c form 439 or Fanni. M.. form lOO4b (dated 6/93). wh.n applicable. I certify lha~ to the best of my knowledg. and beli.f: Th. statements of fact contained in this r.port .r. true and correct. Th. reported analys.s, opinions, and conclustions ar. limit.d only by the r.ported assumption. and limiting conditions, .nd .re my p.rsonal, impartial. and unbiased professional analyses. opinions, and conclusions, I hav. no pre..nt or prospective interest in the property th.t i. the subject of this r.port, and no personal int.rest with r.spectto the parties involved, unless oth.rwise .t.ted within the r.port. I h.v. no bilS with r.spect to th. property that is th. subj.ct ofthi. r.port or to the parti.. involved with Ihi. ...ignm.nt. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation for completing this assignment is not contingent upon the development or reponing of a predetermined value or direction in value that favors the cause of the client, the amount or the value opinion. the attainment of a stipulated result, or the occurrence of a subsequent ev.nt directly r.lated to the int.nd.d us. of Ihi. appr.isal. My .naly.... opinion.. .nd conclu.ions wer. d.v.lop.d, .nd this r.port has b..n pr.p.r.d, in conformity with the Uniform St.ndard. of Profcss},l!!l.1 Appraisal ~ctice. (hive tAl or have not U made I personal inspection ofahe property that is the subject of this report. (if more than one person signs this report, this certification must cl.arly specify which individuals did .nd which individu.ls did not make a per.onal inspection ofth. apprai..1 property.) No one provided significant professional assistance to the person signing this report. (If there are exceptions, the name of each individual providing.igniticant professional assistance must be stated.) NOTE: /" the case of any conflict with a cliellt provided certijicatiOl' (i.e., Famlie Mae or Freddie Mac). this revised certificatioll shall take recedence. Supervisory Appraiser's C.rtification: If. sup.rvisory appr.is.r .ign.d the .ppr.is.. r.port, h. or .h. c.rtifies .nd agre.. that: I dir.ctly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of th..ppr.i..r, .gre. to be bound by the .pprais.~. certific.tions numb.r.d 2-7 .nd 9 on the second page of Freddi. Mac Form 439 6-93/Fanni. Ma. Form 1004B 6-93, or the third p.g. of Form 2055, .nd .m taking full r.spon.ibility for the appraisal r.port. APPRAISER: SignatUre: ~ ,...,~ 13. J/ I{;"t Nam.: GERALD B. SLICK. SRA RAA D.te the Report was Signed: MARCH 15. 2007 State Certification I#: RL-000274-L or Stale Licen.. N: State: PA Expiration Date ofCcrtification or License: 06/30/07 SUPERVISORY APPRAISER (only if required): SignatUre: Nam.: D.te the Report was Signed: Stat. C.rtification N: or Stat. License N: Stat.: Expiration Date of Certification or License: o Did in.pect subject property 0 Inspected Com parables B Interior & Exterior B Interior & Ext.rior Exterior only Exterior only USI'....C:""O""_.4/llQ I of! "......... Aa.......1OO.234.11V_......CIIIII File No. 07188-EL DEFINmON OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale. the buyer and seller. each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions" granted by anyone associated with the sale. "Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by $ellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's Judgment. STATEMENT OF LIMITING CONDmONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for mauers of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible O'Mlership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader Of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question. unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances. etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is Subject to satisfactory completion. repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can qistribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved finaocial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's wriuen consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Vacant Land Page 1 of2 APPRAISERS CERTIFICATION: The Appraiser certifIeS and agrees that: File No. 07188-EL 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property Is superior to . or more favorable than, the subject property. I have made a negative adjustment to reduce the adjusted sales price of the comparable and. if a significant item in a comparable property Is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3, I stated in the appraisal report only my own personal, unbiased. and professional analysis. opinions. and conclusions. which are subject only to the contingent and Umiting Conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base. either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color. religion. sex. handicap. familial status. or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property. and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was nOl required to report a predetermined value or direction in value that favors the cause of the client or any related party. the amounl of lhe value estimate. the attainment of a specific resull, or the occurrence of a subsequent event in order to receive my compensation and/or employmenl for performing lhe appraisal. I did not base the appraisal report on a requested minimum valuation. a specific valuation. or the need to approve a specifIC mortgage loan. 7. I performed lhis appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of lhis appraisal, with the exception of the departure provision of those Standards, which does nol apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in lhe definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report. unless I have otherwise staled in the reconciliation section. B. I have personally inspected the Subject property and lhe exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparenl or known adverse conditions in the subject improvements. on the subject site, or on any site within the immediate vicinity of the subject properly of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had markel evidence 10 support them. r have also commented about the effect of the adverse conditions on the marketability of the subject property. g. I personally prepared all conclusions and opinions about the real estate that were set forth in lhe appraisal report. If I relied on significanl professional assistance from any individual or individuals in the performance of lhe appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified 10 perform the tasks. I have not authorized anyone 10 make a change to any item in the report; therefore. if an unauthorized change is made to the appraisal report. I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal reporl, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report. have reviewed lhe appraisal report, agree with the statements and conclusions of the appraiser. agree to be bound by the appraiser's certifications numbered 4 through 7 above. and am laking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: ROUTE 994. JAMES CREEK, PA 18657 APPRAISER: SUPERVISORY APPRAISER (only if required) S~lure: Jf(,~~ 13 ~A;~ Name: GE LD B. SLICK. SRA RAA Date SIgned: MARCH 15. 2007 State CertiflC8tion #: RL-000274-L or State Ucense #: State: PA Expiration Date of Certification or Ucense: 06/30/07 Signature: Name: Date Signed: State Certification #: or State Ucense #: State: Expiration Dale of Certification or Ucense: RL-QOO274-L o Did 0 Did Not Inspect Property Vacant Land Page 2 of 2 Order Form G..nol Status: FileNo.: 07187-E loan Type: PHYSICAL INSPECTION 2127107 0._ Case No: Job Type: Ordered: 0iIrt fie No.: Property Type: OLD Due: Tracking No.: Form Type: 1004 URAR Assigned: Filename: C:\PROGRAM FILESIACI32\1004URAR\07187-E.ACI Inspected: JUNE 20, 2006 ~Inf_ Reviewed: Address: T-378. TODD TOWNSHIP Signed: MARCH 15.2007 CIty: JAMES CREEK County: HUNTINGDON St: ~ Zip: 16657 F axlEDI: location: TODD TOWNSHIP Map No:49-o3-10.1 Census: 42-061-0236 Denvered: legal: DEED BOOK VOLUME 253 PAGE 562 Invoiced: MARCH 15. 2007 Sale Price: N1A o Reftnance loan AmI.: Date 01 Sale: N/A User Denned: KWG Rooms: 5 Bedrooms: 3 Baths: 2F -~sed Value: $270 000 Canceled: IIorr-. Fil!l: last: N/A Owner: THOMAS R. HOBBS EST Paid: C1_1nronn.tion [1g Ordered 8y ~ BUilD ~ SandTa Client: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX Billing Informootlon Branch: Invoice No.: Address: 130 WEST CHURCH STREET Fee: $300.00 City: DILLSBURG State: PA lip: 17019 Phone: Fax: 717-432-0426 Contact: DAWN /717-432-9666 Mise: Client inf_ O BUITo o Send To Client: Tax: - $0.00 Branch: Total Amount: $300.00 Address: Payment 1: CIty: State: Zip: Check I: - Dale: Phone: Fax: Payment 2: Contact: Check I: Dale: Mise: Due: $300.00 AppnolseriBtoker.lnf........tIon Name: GERALD B. SLICK. SRA RAA Supervisor: Cen I: RL-000274-L Slale: PA Cerll: State: - license I: State: - license #: Stale: - EXD. Date: 06/30/07 Exn. Date: Prino.-y Cont.ct Information Primary Contact: Home Phone: Best Ume to call: Work Phone: Secondary Contact Inf........tlon Secondary Contact: Home Phone: Bast Ume to can: Work Phone: Special Instructions eom-. . PnIdIadUllng ACl.....IOO.234..m_~ SLICK & ASSOCIATES, INC. REAL ESTATE APPRAISALS File No. 07187-E APPRAISAL OF THOMAS R. HOBBS ESTATE PROPERTY LOCATED AT: T-378, TODD TOWNSHIP JAMES CREEK, PA 16657 FOR: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX 130 WEST CHURCH STREET DILLSBURG, PA 17019 BORROWER: N/A AS OF: JUNE 20, 2006 BY: GERAlD B. SLICK, SRA RAA RL-000274-L 245 RT. 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH:(814)224-4006 FAX:(814)224-5778 SLICK & ASSOCIATES, INC. REAL ESTATE APPRAISALS File No. 07187-E MARCH 15,2007 DAWN' 717,432-9666 THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX 130 WEST CHURCH STREET DILLSBURG, PA 17019 File Number: 07187-E DEAR ATTORNEY LENOX: In accordance with your request. I have appraised the real property at: T-378, TODD TOWNSHIP JAMES CREEK, PA 16657 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of JUNE 20,2006 is: $270,000 TVI.{) HUNDRED SEVENTY THOUSAND DOLLARS The attached report contains the description. analysis and supportive data for the conclusions. final opinion of value. descriptive photographs, limiting conditions and appropriate certifications. SINCERELY, ~13#U GERAlD B. SLICK, SRA RAA RL-000274-L 245 RT. 38 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH:(814)224,4006 FAX:(814)224-5778 ProJlwty O'......oUon File No. 071 - ~A<ttess T-378 TODD TOWNSHIP CIlv JAMES CREEK State PA Zio c- 16657 00 DEED BOOK VOLUME 253 PAGE 562 Coontv HUNTINGDON Assessor's Parcel No. 24134 Tax Vear 2007 R.E. Taxes $ 4 945.00 Soedal Assessments $ Ilolrower N/A CooentOwner THOMAS R. HOBBS ESTATE OcCWlllnt: IX I Owner L J Tenant I I Vacant - I X I Fee SImole I I leasehold I ProIect T me I I PUO L J Condominium (HUOIVA onlvl HOAS -0- 1Mo. Nelghbcrhood or Pmiect Name TODD TOWNSHIP MaD Reference 49-03-10.1 Census Tract 42-061-0236 Sate Prtce S N/A Oats 01 Sale N/A OescriDliDn and S amount 01 loan ch8raesICDrIC8SSIons tD be ~ Ilv _ N/ A lender/C1Ient THOMAS R. HOBBS ESTATE C/O ATTY. Address 130 WEST CHURCH STREET .DILLSBURG PA 17019 AnoraI.. GERALD B. SLICK SRA RAA Address P.O. BOX 319 ROARING SPRING PA 16673 location _ UrtJan ~ Suburban ~ Rio-al P...domtlUlnt Slngl. f.mlly housing I'r-esIont _ ..." u.ncI u.. ch.nge Bulk up _ Over 75% 25.75% Uncle< 25% DCCUpancy ~E ~r One family ~ ~ Net likely 0 likely Growlh rate -RapId ~ Stable ~ Slow ~ Owner ~ low ~ 2-4 lamlly ----=Q:. In process ~ ~ Property - Increasing ~ Stable Fa OecI,nng Tenant 350 HIah 1 00+ W1HaniIy ----=Q:. To: Oemand/supply - Shortage In-.:e F= <NerSiWf Fi V8Qlrt(ll.5%) - Predominant !!Ill Commerdal -0- lime lk1der 3 mas. 3-6 mos. Over 6 mos. _r-"" 125 I 50 ~VAC I 85% Neola: Race _ _ racl.1 compostuon Dr _ nelgh_ .... ncJt .pprels.1 factDO'S. Neighborhood boundaries and cherecterlstics: THE SUBJECT DWELLING IS LOCATED IN A RURAL AREA IN TODD TOWNSHIP HUNTINGDON COUNTY WITH NO DEFINED NEIGHBORHOOD BOUNDARIES. Fectors that affect the marketability ofthe properties In the neighborhood (proximity to employment and amenities. employment stability. appeal to market. etc.): THERE ARE NO APPARENT ADVERSE FACTORS WHICH SHOULD AFFECT THE SUBJECT'S MARKETABILITY. STABLE PRICES AND AN AVERAGE MARKETING TIME DEMONSTRATE A BALANCE IN SUPPLY AND DEMAND. THERE IS ADEQUATE ACCESS TO SHOPPING AND EMPLOYMENT. THE SCHOOL DISTRICT PROVIDES TRANSPORTATION FOR ALL STUDENTS IN GRADES ONE TO TVIIELVE. NO ADVERSE INFLUENCES WERE OBSERVED. Market conditions In the subject neighborhood (Including support fDr the abDve conclusions related tD the trend of property velues. demand/supply. end """keling time ~ - such 85 data on competitive properties for sale in the neighborhood. description of the prevalence of sales and financing concessions. etc.): SEE ATTACHED ADDENDUM. ProJ_t Infor....tlon for PUDs (If appllceble) . - Is the developer/builder In control of the Home Owners' Association (HOAl? UVES UNO Approximate lOtal ~ 01 units In the subject project Approximate total number 01 units for sale In the subject project Describe common elements and recreatfonal fetiliUes: Otmensions IRREGULAR T opogrephy ROLLING SIte erea 28.54 ACRES +/- Corner lot U Ves !XI No Size TYPICAL FOR AREA Specific zoning classlficaUon and description NONE (COMMON TO THE AREAl Shape IRREGULAR Zoningcompliance 0 legal ~,legel/1Ol~O''Y(Grandfethereduse) UUIegaI !XI Nozoning Drainage APPEARS ADEQUATE HIghest & best use as imoroved: X Present use Other use (exolaln) View NOTHING ADVERSE UUlltl.s Public Other Ott-_Improvements Type per Private landscaping TYPICAL Electrlcliy ~ WELL Street SHALE ~ Driveway Surface SHALE Gas Curb/gutter NONE - Apparent easements NONE APPARENT Water Sidewalk NONE FEMA Spedal Flood Hazard Area U Ves !XI No R ON SITE Street lights NONE = Senltaly sewer = FEMA Zone Map Date SIorm _ Ailey NONE FEMA MeD No. COrMlef1ts (apparent adverse easements. encroachments, special assessments. slide areas, illegal or legal nonconforming loning. use, etc.): THIS AREA PROVIDES A GOOD ENVIRONMENT FOR THE SUBJECT BEING APPRAISED. THERE ARE NO FACTORS THAT WILL NEGATIVELY AFFECT THE MARKETABILITY OF THE SUBJECT. PRIVATE WELL AND ON-SITE SEPTIC ARE COMMON TO AREA. GENERAL OESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No.oIUnils ONE Foundation CONCRETE Sl8b NO Area Sq.Ft. 1456 Roof ~ No. 01 Stories 1-1/2 Exterior WaOs WOOD en.... Spece NO % Finished 0 CeHlng _ X Type (OetJAtt.) DETACHE[ Roof Surface ASPH. SH. Basement FULL CeHlng OPEN JOIST :: -~ Design (Style) A FRAME Gutters & Dwnspts. ALUMINUM Sump I'm1> NON E Walls C. BLOCK Exlsti'9'f'roposed EXISTING Window Type WOOD D.H. Dampness NONE NOTED Floor UNFINISHE[ ::== Age (Vrs.) 17 YEARS SIormIScreens THERMONE~ Selllement NONE NOTED O\islde Enry YES ElfecliYeAoe IVrs.l 10 YEARS Manulactured House NO Infestation NONE NOTED ROOMS Faver Uvino Otnino Kitchen Den F amov Rm. Rec. Rm. Bedrooms I Beths laundrY Other Area Soh Ilesemert 1456 levell 1 1 2 2F 1 1458 level 2 1 0 . 0 . Finished area ._ orede contains: 5 Rooms' 3 Bedroom 'sl: 2F Beth/s' 1 456 S uere Feet of Gross Uvino Area . INTERIOR Materiels/CondItion HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors CARPETNlNYUA Type BB Refrigeretor 00 None ~ Ftepiece(s) I _ 8 None 00 Wans PLASTERlA Fuel ELEC Range/Oven Stairs Petio Gerage I of cars T rtnVFlnIsh OAK/STAINED/A ConcItionA VG Disposal ~ Drop Stair 0 Oeck FRONTIREA ~ Attached Bath Floor VINYUA COOLING Olshwasher ScuWe = Porch REAR ~ Detached Bath Wainscot DRYWALUA Centrel YES Fan/Hood i=- Floor = Fence Built-In Doors HOLLOW CORElA Other NONE Microwave i- Healed Pool 1- Cerpon ConcItionA VG Washer/llrver Finished WOODSTOVE - 1 Driveway AdelIlIonel leallKes (speclel energy efficient Items. etc.): USUAL INCLUDING A WOODSTOVE OAK KITCHEN CABINETS OAK BATH CEDAR PANELING AND A STEEL SHED. Condition of the Improvements. depreciation (physical. functional, and external). repairs needed. quality of construction remodeling/additions. etc.: PHYSICAL DEPRECIATION DUE TO NORMAL WEAR AND TEAR. THERE IS NO FUNCTIONAL NOR EXTERNAL DEPRECIATION. . Adverse environmental conditions (such as, but not limited to, hazardous wastes. toxic substances. etc.) present In the Improvements. on the site. or In the Immediate vicinity of the subject properly: NO ADVERSE ENVIRONMENTAL CONDITIONS WERE NOTED DURING THE PROPERTY INSPECTION AFFECTING THE SUBJECT OR SURROUNDING PROPERTIES. F......1.IrK Farm 70 1-93 SLICK & ASSOCIATES, INC. UNIFORM RESIDENTIAL APPRAISAL REPORT 87 E PAGE 1 OF 2 ~... ACt...... tDOlJ4.1lU _.....aIIII F..... MH Form 1004 6-93 SLICK & ASSOCIATES, INC. Valuation Section UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 07187-E ESTIMATED SITE VALUE. ........................... $ 0 Comments on COSI Approach (such as. source of cost eSlimate. ESTIMATED REPRODUCTION COST -NEW OF IMPROVEMENTS: site value. square foot calculalion and for HU O. V A and F mHA. tha 0weaIng Sq. Fl CP $_ . $ 0 estimaled remaining economic life of Ihe property): Sq. Ft. CP $_ . 0 THE COST APPROACH WAS NOT DEVELOPED FOR THIS o APPRAISAL DUE TO THE AGE OF THE SUBJECT AND o ACCRUED DEPRECIATION. o DECK PORCH GanIga'Carpat _ Sq. Fl CP $ _ . TotalEstimated~CostNew ....... ........ . $ less . Physical Functional External ~ -0- -0- -0- . $ Depredated Value of /mprovernents . . . . . . . . . . . . . . . . . .. . $ .As-ls.V_ofSllelmprovements................... . $ INDICATED VAWE BY COST APPROACH. . . . . . . . . .. . $ ITEM SUBJECT COMPARABLE NO. 1 T-378, TODD TOWNSHIP LOT 58 SHY BEAVER Address JAMES CREE PA JAMES CREE PA Proxlmi 10 Sales Prlca NIA ~Uv.Area $ 0.00 m $ 138.81m Data arwJIot INSPECTION MLS 1# 2305010 Veriftcatlon Scuces COURTHOUSE COURTHOUSE RECORDS VAlUE AOJJSIMENTS DESCRIPTION . . s Sales or Financing NONE ~~ NONE Dale of SalefTIme 5/05 locatlon RURAUAVG ~.. . FEE SIMPLE Site 28.54 ACRES +1- .64 ACRES +1_ View NOTHING ADVEF EQUAL A FRAME CONTEMPORAR': AVERAGE AVERAGE 17 YEARS +1-20 YEARS +1- AVERAGE AVERAGE o o o o COMPARABLE NO.2 COMPARABLE NO.3 LOT 36, LAKEWOOD MANOR HCR 61 CALVIN PA MILL CREE PA 169900 $ 234.38 m MLS 1# 1005110 COURTHOUSE RECORDS DESCRIPTION . t. 5 -0- NONE -0- NONE -0- 6/05 +25000 RURAUAVG -0- FEE SIMPLE +70000 4.16 ACRES +1- -0- EQUAL NO ADJ CONTEMPORAR': -0- AVERAGE NO ADJ 5 YEARS +1- -0- AVERAGE -0- r....'...... ' -0- 4: 2: +2 500 768 -0- FULL -2500 UNFINISHED -0- AVERAGE NO ADJ PROP HIA CIA -0- EQUAL NO ADJ ONE CAR GAR NO ADJ DECK NO ADJ NONE -0- NONE -0- EQUAL 95000 X + 180000 $ $ 216.75 m MLS 1# 2305112 COURTHOUSE RECORDS DESCRIPTION -0- CASH -0- NONE -0- 12/05 +25 000 RURAUGOOD -0- FEE SIMPLE +60 000 59.00 ACRES +1- : -0- EQUAL NO ADJ CHALET -0- AVERAGE -5000 12 YEARS +1" -0- AVERAGE +1,000 T....' ......' ..... +1,000 6: 3: 2F lH ' +7000 1 564 .Ft. -0- NONE -0- NIA -0- AVERAGE NO ADJ FIA PROP NO CII: -0- EQUAL NO ADJ ONE CAR GAR : +1,000 DECK +1 000 WOODST 1 FIP : -0- NONE -0- EQUAL 91 000 X ..... ..... lF' .Ft. 3: 2F 1 456 .Ft. FULL UNFINISHED AVERAGE ELEC BB ClAIR USUAL STEEL SHED PORCH,DECKS WOODSTOVE NONE USUAL 3: 2F' 1 224 .Ft. FULL FINISHED AVERAGE ELEC HP CIA EQUAL ONE CAR GAR PORCH, DECK 1 FIP NONE EQUAL . ," . jl.:t~~ ., : . > ': , , . 1. ..... , $ 339 000 -0- -0- -0- -0- -0- -70000 -0- NO ADJ -0- NO ADJ -0- -1,000 -500 -1 000 +5,000 NO ADJ -0- +1 000 -0- NO ADJ +1,000 -1 000 -0- -0- 66 500 272 500 ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Oate. Price and Data NONE LAST 36 NONE LAST 12 MONTHS NONE LAST 12 MONTHS NONE LAST 12 MONTHS Scucefarprior-' MOS. VER. @ VERIFIED BY PUBLIC VERIFIED BY PUBLIC VERIFIED BY PUBLIC .., of COURTHOUSE RECORDS RECORDS RECORDS Analysis of any current '9Hment of sale. opIIon. or listing of the subject property and analysis of any prior sales of ~ and CClI11l8'8b1es wiIIin ooe yea: of !he date rJ appraisal: THE SUBJECT PROPERTY IS NOT UNDER AGREEMENT OF SALE. NOR HAS IT SOLD IN THE PAST THREE YEARS. ALL COMPARABLES ARE CLOSED SALES. THEY HAVE NOT SOLD IN THE YEAR PRIOR TO THE ABOVE DATE OF SALE. INDICATED VALUE BY SALES COMPARISON APPROACH. . . .... .. .. ... . .. . .. .. . . . .. . . . .. . . .. .. .. . . . . . . .. .. . . . $ 270000 INDICATED VAWE BY WCOME APPROACH EstimaledMarkatRent I lMo.xGrossRent NI =$ NIA Ttis _alsalls made X 'as is' "'*'" 10 !he repai'5. alterations. inspections or condIIons HSIed below sutject 10 completion per plans and speciIIcations. Cordb1sofAppraisal: SEE ATTACHED ADDENDUM. Final Reconclliatlon: SEE ATTACHED ADDENDUM. The purpose of this appraisal is 10 estimate lhe market value of the real property lhat Is the subject oIlhls report. based on tha above Condilions and !he CI!f1IIcation. contlngenI and Iimlllng Condhions, and market value deftnltion thai are 5I8Ied In the 8lUlChed F_ Mac Form 4:RVFannIe Mae Form 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF JUNE 20 2006 (WHICH IS DATE OF INSPECTION AND THE EFFECTIVE DATE OFlHS REPORl) TO BE S 270,000 . APPRAISE . L) SUPERVISORY APPRAISER (ONLY IF REQUIRED): lft /V , Sklnature Name G RALD B. SLICK. SRA RAA Name Dale Rapon Slaned MARCH 15, 2007 Date Re S ned Stale CartifIcatlon # RL-000274-L Stale PA State Certification # Or Slate Ucanse # Slate Or Slate Ucense # '_""'....70 .." PAGE 2 OF 2 PtOlkad UIIllf ACItoflw1n.1II01:J4J7l1www.adwlb.com Slick & Associates, Inc. OOid ODldNot Inspecl Property State State F....... Form 1004 6.93 ADDENDUM Borrower: N1A I'n:lIlertv Adctws: T -378. TODD TOVIINSHIP Ciy: JAMES CREEK l8nder. TliOMAS R. H088S ESTATE C/O ATTY. DAVID LENOX File No.: 07187-E CeseNo.: Stale: PA ZiP: 16657 Neighborhood Market Conditions CONVENTIONAL FINANCING IS READILY AVAILABLE AT RATES PURCHASERS CONSIDER ATTRACTIVE AND SELLERS NEED NOT NEGOTIATE A SALE ON FINANCING RELATED CONCESSIONS. THERE ARE ONLY A FEW PROPERTIES THAT ARE ON THE MARKET AT ANY ONE TIME IN THIS MARKET AREA. LOCAL MARKET CONDITIONS PRESENTLY CONSTITUTE A HEALTHY SUPPL YIDEMAND RELATIONSHIP. MARKETING TIME IS BETWEEN 90 TO 180 DAYS. Comments on Sales Comparison THE SUBJECT AND COMPARABLES ARE SIMILAR IN LOCATION, OVERALL APPEAL, STYLE AND VIEW. THE SUBJECT IS IN THE RURAL AREA OF HUNTINGDON COUNTY. THIS AREA OF HUNTINGDON COUNTY IS SPARSELY POPULATED AND SPREAD OUT OVER A LARGE AREA. THERE ARE ONLY A LIMITED NUMBER OF COMPARABLE SALES TO CHOOSE FROM IN A YEARS TIME. THEREFORE, DUE TO THE LACK OF COMPARABLE SALES DATA, COMPS MAY EXCEED FNMA AND FHLMC GUIDELINES FOR TIME OR ADJUSTED SALES PRICE OF COMPARABLES. NO SIGNIFICANT APPRECIATION FOR TIME HAS BEEN NOTED IN THE PAST 12-24 MONTHS IN THE SUBJECT MARKET AREA AS THE MARKET HAS BEEN RELATIVELY STABLE. IT IS COMMON AND ACCEPTABLE TO EXCEED TIME OR ADJUSTED SALES PRICE OF COMPARABLES IN THIS AREA. THE THREE COMPSUSED ARE CONSIDERED THE BEST AVAILABLE AT THIS TIME. COMPS #1 AND #2 EXCEED FNMA GUIDELINES FOR AGE AND ADJUSTED SALES PRICE. THE NUMBER AND SIZE OF ADJUSTMENTS ARE NECESSITATED BY MARKET MEASURED DISSIMILARITIES AND TEND TO INCREASE THE RELIABILITY OF THE ESTIMATE OF MARKET VALUE. THE SUBJECT IS COMPARABLE TO THE OTHER HOMES IN THE AREA. Conditions of Appraisal THIS IS A SUMMARY APPRAISAL. INCOME APPROACH NOT APPLICABLE TO THIS APPRAISAL. INFORMATION FROM SOURCES BELIEVED RELIABLE, BUT NO GUARANTEES ARE GIVEN. I HAVE CONSIDERED RELEVANT COMPETITIVE LISTINGS AND/OR CONTRACT OFFERINGS IN THE PERFORMANCE OF THIS APPRAISAL AND IN THE TRENDING INFORMATION REPORTED IN THIS SECTION. IF A TREND IS INDICATED, I HAVE ATTACHED AN ADDENDUM PROVIDING RELEVANT COMPETITIVE LISTING/CONTRACT OFFERING DATA. THE SUBJECT IS APPRAISED IN FEE SIMPLE TITLE ASSUMING NO LIENS OR ENCUMBRANCES OTHER THAN NORMAL COVENANTS AND RESTRICTIONS OF RECORD. THE BUILDING SKETCH HAS BEEN INCLUDED IN THE APPRAISAL TO ASSIST THE READER IN VISUALIZING THE SUBJECT PROPERTY. THE APPRAISER HAS MADE NO SURVEY AND MAKES NO REPRESENTATIONS AS TO THE PLANS ACCURACY. THE USE OF THE REPORT IS SUBJECT TO THE REQUIREMENTS OF THE APPRAISAL INSTITUTE RELATING TO REVIEW BY ITS DULY AUTHORIZED REPRESENTATIVES. IN THE ABSENCE OF CORE BORINGS, OR OTHER TESTS. IT HAS BEEN ASSUMED THAT THERE ARE NO MINERAL DEPOSITS OF A COMMERCIAL NATURE UNDERLYING THE SUBJECT PROPERTY. FOR THE SAME REASON, IT HAS BEEN ASSUMED THAT THERE ARE NO UNUSUAL SUB-SOIL CONDITIONS THAT WOULD ADVERSELY AFFECT THE MARKETABILITY AND/OR THE MARKET VALUE OF THE SUBJECT. UNLESS OTHERWISE STATED IN THIS REPORT, THE EXISTENCE OF POTENTIALLY HAZARDOUS SUBSTANCES, INCLUDING BUT NOT LIMITED TO, ASBESTOS, POLYCHLORINATED BIPHENYLS, LEAD BASED PAINT, PETROLEUM, LEAKAGE OF AGRICULTURAL CHEMICALS, AND/OR TOXIC CONDITIONS, VllERE NOT CALLED TO THE ATTENTION OF NOR DID THE APPRAISER BECOME AWARE OF SUCH DURING THE APPRAISERS INSPECTION OF THE PROPERTY. THE APPRAISER HAS NO KNOWLEDGE OF THE EXISTENCE OF SUCH MATERIALS IN OR ON THE PROPERTY UNLESS OTHERWISE STATED. THE APPRAISER, HOVIIEVER, IS NOT QUALIFIED TO TEST SUCH SUBSTANCES OR CONDITIONS. ALTHOUGH THE PRESENCE OF SUCH SUBSTANCES SUCH AS ASBESTOS, UREA-FORMALDEHYDE FOAM INSULATION, OR OTHER HAZARDOUS SUBSTANCE OR ENVIRONMENTAL CONDITIONS MAY AFFECT THE VALUE OF THE PROPERTY, THE VALUE ESTIMATE IS PREDICATED UPON THE ASSUMPTION THAT THERE IS NO SUCH CONDITION ON OR IN THE PROPERTY, OR IN SUCH PROXIMITY THERETO THAT IT WOULD CAUSE A LOSS IN VALUE. NO RESPONSIBILITY IS ASSUMED FOR ANY SUCH CONDITIONS, NOR FOR ANY EXPERTISE OR ENGINEERING KNOWLEDGE REQUIRED TO DISCOVER THEM. IF THERE ARE ANY QUESTIONS, THE CLIENT IS URGED TO RETAIN THE SERVICES OF AN EXPERT IN THIS FIELD. Final Reconciliation THE APPRAISER CONSIDERED THE SALES COMPARISON APPROACH TO BE THE BEST INDICATOR OF MARKET VALUE. THE COST APPROACH WAS NOT DEVELOPED DUE TO THE AGE OF THE SUBJECT AND ACCRUED DEPRECIATION. DUE TO THE LACK OF RENTAL DATA, THE INCOME APPROACH WAS NOT INCLUDED. LASTLY, THIS APPRAISAL'S INTENDED USE IS PERSONAL; NO OTHER USE IS INTENDED. Additional Comments I CERTIFY THAT THIS REPORT HAS BEEN PREPARED IN CONFORMITY WITH THE REQUIREMENTS OF THE CODE OF PROFESSIONAL ETHICS AND THE STANDARDS OF THE PROFESSIONAL APPRAISAL PRACTICE OF THE APPRAISAL INSTITUTE. Addendum P_ 1 d 1 DIMENSION LIST ADDENDUM Borrower: N1A Prooertv Address:T-378. TODD TOWNSHIP City: JAMES CREEK T Slale: PA File No.: 07187-E Case No.: GROSS BUILDING AREA (GBA) 2.912 GROSS LIVING AREA (GLA) 1 .456 Area!s} living LeW!! 1 L....I 2 Level 3 Other Basement Garage Area Measurements ....- Factor --52Jlll. x ---2a.llll. x --1JKl . --52Jlll. x ---2a.llll. x --1JKl . Area 1.456 1.456 o o o 1.456 o 'l(,ofGBA 50.00 50.00 0.00 0.00 0.00 50.00 0.00 Zip: 16857 Total Area Type level 1 level 2 level 3 Other BsmL Garage ~ o ~ ~ B ~ B ~ ~ 0 ~ ~ B ~ B ~ o 1 456 00 145600' 1'toduDtd.... ACt....... 8OlI.214.'J2J WWIJ.KiJMII_ ~ ~ ~ B 8 ~ B ......... FLOORPLAN Borrower: N/A ProPertY Address: T-378, TODD TOWNSHIP City: JAMES CREEK Lender: THOMAS R. HOBBS E!':TATE C/O ATTY. DAVID LENOX Bedroom Bedroom b f;j Living Room SIceIch bw' ApelIV Wndcwa- ~ lILA1 . . .AilEA. CJil:.CU.A11ONS llUMIiIARY. . .~...... ...'''lO' Deck 28.0'1 28.0' Deck 1451 . 00 - - Laundly _ ~ l;j Kitchen r_ 145'.00 1458 State: PA Bath Bath File No.: 07187-E Case No.: Zip: 16657 Flat: n_~ U\IING' NIEA BREAKDOIMl ...- .. -- 21.0. 52.0 14M.OO 1 AnI. TolaI (nlU1d8d) 245 RT. 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH:(814)224-4006 FAX:(814)224-5778 1458 nnt: Floo. TOTAl.. LNAIllE (1llUI1decl} SUBJECT PROPERTY PHOTO ADDENDUM Borrower: N1A File No.: 07187-E Prooertv Address: T-378. TODD TOWNSHIP Case No.: City: JAMES CREEK State: PA Zip: 16657 Lender: THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX FRONT VIEW OF SUBJECT PROPERTY Appraised Date: JUNE 20,2006 REAR VIEW OF SUBJECT PROPERTY STREET SCENE SUBJECT PHOTO PAGE #2 Borrower: N1A FileNo.: 07187-E Property Address: T-378. TODD TOWNSHIP Case No.: CitY. JAMES CREEK State: PA ZiD: 16657 lender: THOMAS R. HOBBS ESTATE CIO ATTY. DAVID LENOX SHED SUBJECT PROPERTY DRIVEWAY APPRAISER'S LICENSE File No.: 07187-E Case No.: State: PA liD: 18657 ,.1' I<.;Z '~~ ::t.:~\.lCtG't~'3 ..PO 8q~~~tH.lTub"'PA'JJ)OS::U49 ">:~~P-:-~~~"'" __ ,~x(~,\::r'~:~ {\, ~1{>-- '.~ fr<. . -'- ,'~.D~'~t. ::t'"~Y -'.1,:, . (l:l'~~'.~l~\ it' i~ """:j}:xp,ira~ri"~~ . .... ..3 0.'.....'.61. .3~r.-. '..'.f...... "'/'.::, ~{'-; "i~ i . !!~t~1~;. ,~it;:{:\ff~ ':~!t ":~'~;~'\(;:.f{S} 8 SliCK '. . . . ASSocIATES life i~,~n~;1:'/, '~~~~d:P1~i-; ... " :...,~.~?\.<. "~;r">," " ;"-~" ; ,;.~:;. .: . 'J'_, . l:~~~~,v;::d?" '\:~.~,:::'<<j., '"." .... 'CtrtillCate Number ':::,":,'~~;;: ,('~~'Q~~~' ',.,:/'. .:; ,~. "'~<~"~> ".:-;,- 'i:\,:\k: if t; .-.+..-.....:.-. ..:.' ~..._.; -. :...... 245 RT. 36 SOUTH, P.O. BOX 319, ROARING SPRING, PA 16673 PH:(814)224-4006 FAX:(814)224-5778 SLICK & ASSOCIATES, INC. USPAP COMPLIANCE ADDENDUM Borrower NlA Property Add..... T -378. TODD TOWNSHIP City JAMES CREEK County HUNTINGDON LendedClient THOMAS R. HOBBS ESTATE C/O ATTY. DAVID LENOX File No. 07187-E Order II S_ ~ ZipCod. 16657 Client Reference II 00 Th. purpose of the appraisali. to provide .n opinion of m.rk.t v.lu. of th. .ubj.ct prop.rty.. defin.d in this repon. on b.half of th. .ppraisal company f.cilitating the usignment for the referenc.d cli.nt.s the int.nded u..r ofth. repen. Th. ollly function of the .ppr.i..1 i. to ...istth. client m.ntioned in thi.' repon in ev.lu.ting the subject property for I.nding purpo.... Th. use of this .ppraisal by .nyon. other th.n the stated intended lief, or for .ny other use th.n th. stated intend.d us.. is prohibited. Th. purpose of the appraisal is to provide .n opinion of m.rket v.lue of th. subj.ct prop.rty, as d.fined in this repon, on b.h.lf of the apprailll company facilitating the ulignment for the referenced client as the intended user of.this report. Theollly function of the appraisal is to assist the c1i.llt m.ntioned in this repon in evaluating th. .ubject property Real Estate Owned (REO) purpos.s. Th. use of this .ppraisal by anyone other than the stated intend.d user. or for any other use than the staled intend.d use. is prohibit.d. Tb. purpose ofthi. .pprai.a1 i.to provide an opinion of market value. on beh.lf of the .pprais.l Company facilit.ting the assignm.nt for the referenced client I. the intended user orthl! report. The only function or the appraisal is to assist the client mentioned in this report in evaluatingth. subject property for lending ~urposes . Th. us. of this appraisal by anyone oth.r than th. st.ted intended user, or for any other use than th. .tated ,nt.n eel use IS prohibited. o The .pprai..l i. based on th. information g.th.red by the appraiser from public record., other identified source., in.pection of lh. .ubject property and neighborhood, and selection of comparabl. sale.. Ii.ting., and/or rental. within the subject marketaree. Th. original source. of th. comparables i. .hown in the D.ta Source section of the m.rk.t grid along with the .ource of confirmation, if availabl.. Th. original source i. presented first. The sources .nd dat..re con.idered reli.bl.. When conflicting inform.tion was provided. the sourc. d..m.d most reli.bl. has been used. Data believed to be unreliable was not included in the report nor used al a basis for the value conclusion. The extent of analysis applied to this assignment m.y b. funh.r impaned within the repon, the Apprai..r'. Cenification b.low .nd/or .ny other St.t.ment of Limiting Conditions and Appraiser's C.rtification .uch as m.y be utilized within the Freddie M.c form 439 or F.nni. M.. form 1000b (dated 6/93), wh.n applicabl.. day(s) utilizing market conditions pertinent to the appraisal assignment. day(.). I certify th.~ to Ih. best of my knowledge and belief: The statements of fact contained in this report are true and correct. The reponed an.ly.... opinion., .nd conclustion. are limited only by the reponed a.sumptions .nd limiting condition., .nd are my p.rson.I, imp.rti.l, and unbi.sed profes.ional analy.... opinion., and conclusion.. I h.ve no present or prospective interest in th. property that i. the subject of this ropon, and no person.1 int.rest with re.p.ctto th. p.ni.s involved, unl... otherwise .tated within the repon. I h.ve no bias with respect to the pr~ th.t i.th. subject of this r.pon or to the p.rti.. involved with this oasignment. My .ngagem.nt in this assignment was not contingent upon d.v.loping or reporting predet.rmined results. My compen.ation for completing this assignm.nt is not contingent upon the development or reponing of. predetermined v.lu. or direction in value th.t f.vors the cause of the cli.nt,th. amount ofth. valu. opinion,th. .n.inm.nt of. stipulated result, or lh. occurr.nc. ora .ubsequ.nl event directly r.l.ted to the intend.d use of this .ppraisal. My .naly.... opinion., and conclusion. w.re dev.loped, and this repon h.. b..n prep.red, in conformity with the Uniform St.nd.rds of Professi,2!lal Appr.isal Practice. I have 00 or h.ve nOlO mad.. p.rson.l inspection ofth. property th.t is th. subj.ct of this repon. (if more than on. person .igns this repen, this certification must clearly .pecify which individu.l. did .nd which individu.l. did not m.k. . p.rson.l inspection of Ihe apprai..1 property.) No one provided significant professional usistance to the person signing this report. (If there are exceptions, the name of each individual providing significant professional assistance must be stated.) NOTE: In Ih~ case oj allY cOl1f1ict wilh a client provided c~rtiflcatio" (I.e., Fa""i~ Ma~ or Freddi~ Mac). this revised certificatio" shaJl lake r~cede"c~. APPRAISER: ~gna~: -~J~~ 13 ~~~ Nam.: GERALD B. SLICK, SRA RAA DatetheReponwuSigned:MARCH 15,2007 Stale Certification N: RL-000274-L or Swe License II: Swe:PA Expiration Date ofCertification ... License: 06/30/07 SUPERVISORY APPRAISER (oaly if requ.ired): Signature: Nam.: Dale the Repon was Signed: Stale Certification II: or Stale License N: State: Expiration Date ofC.rtification or License: B Did inspect subject property 0 Inspected Comparabl.. Interior &: Exterior B Interior &: Exterior Exterior only Exterior only 10fl USP..~_...... ~"AQ""" DlZJ4.l1ll_.acMllt.COIh File No. 07187-E DEFINmON OF MARKET VALUE: The most probable price which a property should bring In a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash In U.S. dollars or In terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the sale. . Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law In a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can .be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a .mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the APpraiser'sjudgment. STATEMENT OF LIMITING CONDmONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of II being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available "ood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site Is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at Its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research Involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the Information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such Items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for In the Uniform Standards of Professional Appraisal Practice. g, The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed In a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations. and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns: the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency. or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news. sales, or other media. Freddie Mac Form 439 6-93 Page 1 of2 Fannie Mae Form l004B 6-93 File No. 07187-E APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the Subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the SUl!lecl property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and cotrect. 3.. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and Hmiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and 1 have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis andlor the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subjectprClperty, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. 1 was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation andlor employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provisi.on of those Standards. which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketabifity of the sul!/ect property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: T-378, TODD TOWNSHIP. JAMES CREEK. PA 16657 APPRAISER: SUPERVISORY APPRAISER (only if required) S~nature: ~,~~/d ~~~ Name: GERAlD B. SLICK. SM RAA Date Signed: MARCH 15. 2007 State Certificaticin I: RL-000274-L or State License I: State: PA Expiration Date of Certification or License: 06/30/07 Signature: Name: Date ~ned: State Certification I: or State License I: State: Expiration Date of Certification or License: o Did 0 Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 FaMie Mae Form 1004B 6.93 ~ KELLER WlLLIAMS@ of Central P A July 26, 2006 Jan Wiley, Esq. Wiley, Lenox, Colgan & Marzzaco 130 W. Church Street, Suite 100 Dillsburg, P A 17019 RE: Estate of Dr. Thomas Hobbs 1313 McCormick Road Mechanicsburg, P A 17055 Dear Mr. Wiley, Pursuant to your request, I have done a competitive market analysis on the above property. This analysis was made to estimate the market value of this property. Market value is defmed as: "At any given time, the highest price in terms of money which a buyer would be warranted in paying a seller justified in accepting, provided that both parties are fully informed, acted intelligently and voluntarily, and further, that all rights and benefits inherent in or attributed to the property were included in the transfer." This property, in my opinion, has an estimated market value, as of July 26,2006, of $850,000. Employment in and compensation for making this analysis are in no matter contingent upon the value reported, and I certify that I have no financial interest in the property appraised, present or contemplated, or in any mortgage secured thereby. Sincerely, tJt;,,'<tV';i . 6~'7"ti Olivia S. Carpenter Associate Broker Keller Williams of Central P A ;, .\li\ 1;1 ~~. \...;ti !",',ni-~r '. ,', ," . :-, .1 ,,-\:>.:-',;\ ],i1,' Uf(, 'j'~l..r ~::>~~~ \_:~(I1-]i~L.. Pike \~, ]';"1)"' J.ldll;A Ir(l} 1 (,Jl"i"icc: 717.7 c) j A ".',C'i(' Rev.1103 EX+ (1-18) *' SCHEDULE B STOCKS & BONDS COMMClNWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE8IDENT DECEDENT Hobbs, Thomas R. FILE NUMBER 21-06-00588 ESTATE OF All property JOInt1y-ownecl with rtg/lt of survlvo,.h1p must be dlsclo8ed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Merrill Lynch Acct. #872-96121 (see attached): 1,275,539.59 TOTAL (Also enter on Line 2, Recapitulation) 1,275,539.59 (If more space is needed. additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) ~oJJ lfD C-tM-h. VoJJJ...L ~C: BRINDLE, STEPHEN <AI PRC \CCT: 872- 96121 )R THOMAS R HOBBS L313 MCCORMICK RD ~ECHANICSBURG PA 17055 CUSTOMER ACCOUNT ASSETS (717)558-7750 41/ 05 o .00 -558,164.16 2,781. 73 243559 2,152,447.00 .00 .00 09:35 06/21/06 PG 1 COB 06/20/06 FC: 8050 TYPE: CMA 1,275,539.59 .00 .00 .00 .00 .00 .00 .00 POS/PGS: UNPRC 12/05 INT: MCSH INTC FME SMA MCAL TCAL UPDATE: N 1,200,898 1,230,919 ---- DESCRIPTION APRIA HEALTH CARE GP ALTRIA GROUP INC AT& T INC ARCHER DANIELS MIDLD AVID TECHNOLOGY INC BOB EVANS FARMS INC COM CAST CORP NEW CL CAREMARK RX INC CITIZENS COMMNCTNS C COCA COLA COM DARDEN RESTAURANTS I DISNEY (WALT) CO COM FREESCALE SEMICONDUC FOREST CITY ENTRPRS GENERAL ELECTRIC GENERAL MILLS HARRAH'S ENTERTAINMT HONEYWELL INTL INC D HEWLETT PACKARD CO INTEL CORP INTL BUSINESS MACHIN JPMORGAN CHASE & CO JOHNSON AND JOHNSON KINDRED HEALTH CARE I MAXXAM INC MOTOROLA INC OFFICE DEPOT INC ST JUDE MEDICAL INC SERVICEMASTER COMPAN SLM CORP SUNTRUST BKS INC TENET HEALTH CARE COR TYCO INTL LTD NEW TRIBUNE CO NEW UST INC COM VENTAS INC WASHINGTON MUTUAL IN MONTVALE CAPITAL FUN 1 MTH MONTVALE CAPIT WELLS FARGO & CO NEW WACHOVIA CORP NEW ?AY .00 ~SH .00 3ETB -558,164.16 3ETD 6/16/06 PF: N E>RV YR: SEC # D06H7 M D07BO M 02337 M 05071 M 06727 M 09701 M 127JO M 135JO M 142G3 M 18320 M 225P1 M 23892 M 285Y7 M 30120 M 31607 M 31746 M 348T9 M 349M1 M 36229 M 38886 M 39050 M 405S5 M 40853 M 417H5 M 47518 M 51528 M 57224 M 66363 M 671TO M 578B4 M 72768 M 737J4 M 74AB8 M 75369 M 78705 M 79A67 M 3CBE5 M 3Y3B2 C 3Y3B3 C 3D8G5 M 3D9UO M 05/04/03 SEC SYMBOL AHG MO T ADM AVID BOBE CMCSA CMX CZN KO DRI DIS FSLB FCEA GE GIS HET HON HPQ INTC IBM JPM JNJ KND MXM MOT ODP STJ SVM SLM STI THC TYC TRB UST VTR WM 8Y3B2 8Y3B3 WFC WB <END> 1,247,269 - QUANTITY - 426 678 43 317 201 492 90 736 608 315 637 1,475 139 1,070 733 161 1,132 244 455 730 268 342 159 60 1,169 1,264 825 440 1,775 594 47 40,312 533 646 222 6,077 156 4,657 156 479 192 ACCT T-VAL RAFND STFND C..:.MNY C-OTH BCORT I/ANU MFA CURR PX 17.5400 71.8900 27.5800 39.3900 34.4500 28.0500 32.2600 47.3500 12.4600 42.8000 35.5600 29.2300 28.2500 45.6100 33.7000 49.9500 71.5600 38.5500 32.8600 18.1500 77.9900 40.4900 61.5300 24.1400 27.9000 19.8300 39.4700 34.0100 10.4900 52.5300 76.6400 7.0800 26.5700 31.7700 44.4700 31.7500 44.5300 136.9800 .1369 66.4800 53.0100 VALUE -- 7,472 48,741 1,185 12,486 6,924 13,800 2,903 34,849 7,575 13,482 22,651 43,114 3,926 48,802 24,702 8,041 81,005 9,406 14,951 13,249 20,901 13,847 9,783 1,448 32,615 25,065 32,562 14,964 18,619 31,202 3,602 285,408 14,161 20,523 9,872 192,944 6,946 637,915 21 31,843 10,177 Rri-1103 EX. CUll . SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE1\JRN RESIlENT DECEDENT Hobbs, Thomas R. FILE NUMBER 21-06-00588 ESTATE OF Schedule C-1 or C-2 (Including aI supporting InfOllT1llliOn) must be attached for each closely-hetd corporalion/pllrtnershlp interest of the decedent, other than a lOle-proprietorshlp. See Instructions for the supporting infonnatlon to be 8UbmIlled for soIe-proprIetorshlpa. ITEM NUMBER DESCRIPTION 1 B & H Company, Partnership, sole asset real estate situate at 477 Delancey Court, Mechanlcsburg, PA (Total value $150,000.00, decedent was 1/2 owner): VALUE AT DATE OF DEATH 75,000.00 TOTAL (Also enter on Line 3, Recapitulation) 75,000.00 (If more space is needed. additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule C (Rev. 6-98) I I I JA1 BRIDGE STREET REALTY, LLC 1002 Bridge St., Suite 100 New Cumberland, PA 1 7070 APPRAISAL OF REAL ESTATE LOCATED MCCORMICK ROAD UPPER ALLEN TOWNSHIP CUMBERLAND COUNTV,PA PREPARED FOR BItH COMPANY HENRY BRILLINGER 477 DELANCEY COURT MECHANICSBURG, PA 17055 PREPARED BY TAMMIE K. SHEAFFER BRIDGE STREET REAL TV, LLC 1002 BRIDGE STREET, SUITE 100 NEW CUMBERLAND, PA 17070 DATE OF REPORT March 13, 2006 Phone: 717-612-1700 · Fax 717-774-1010 · www.BridgeStreetRealty.com I , I ..I_I' ... tai BRIDGE STREET REALTY, LLC 1002 Bridge St., Suite 100 New Cumberland, PA 1 7070 APPRAISAL OF REAL ESTATE LOCATED MCCORMICK ROAD UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY, PA PREPARED FOR B&H COMPANY HENRY BRILLINGER 477 DELANCEY COURT MECHANICSBURG, PA 17055 PREPARED BY TAMMIE K. SHEAFFER BRIDGE STREET REALTY, LLC 1002 BRIDGE STREET, SUITE 100 NEW CUMBERLAND, PA 17070 DATE OF REPORT March 13, 2006 Phone: 717-612-1700 · Fax 717-774-1010 . www.BridgeStreetRealty.com I I I I JlIII ... ... BRIDGE STREET REALTY, LLC 1002 Bridge St., Suite 100 New Cumberland, PA 1 7070 March 13, 2006 B&H Company Henry Brillinger 447 Delancey Court Mechanicsburg, PA 17055 Subject: "AS IS" Market Value Limited Summary Appraisal and "Prospective" Market Value Limited Summary Appraisal 17.26+/- wooded acres zoned Rural Living District (RL) McCormick Road Upper Allen Township and a small portion Lower Allen Township Cumberland County, PA Dear Mr. Brillinger: In accordance with your request, the appraisers have inspected and appraised the subject property captioned above. A legal description of the property is included in the addendum for your reference. The purpose of this letter is to set forth the appraisers' estimate of "as is" and prospective market values for the subject in the unencumbered Fee Simple Estate. This limited summary appraisal report has been prepared in conformity with requirements of the Uniform Standards of Professional Appraisal Practice (USPAP). The appraisers have relied upon the departure provision of USPAP and the extent of departure is specified within the report and attachments. This is a limited summary appraisal, presented in a restricted report format developing both the interim and prospective market values only and addendum, the essential data and information which provide the detailed reasoning employed in estimating the market value is contained in the appraiser's file. . In the preparation of this limited summary appraisal report, the appraisers have reviewed the appraisal related mandates within the Appraisal Foundation, the Code of Ethics and Standards of Professional Practice of the Appraisal Institute, and Title XI of the Federal Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) and the Appraisal Standards for Federally Related Transactions and intend this appraisal to comply with those standards. The market value, as estimated herein, is premised upon the Assumptions and Limiting Conditions. The definition of market value used by the appraisers may be found in the body of the attached report. Tammie K. Sheaffer and Jo Ann Bolton most recently inspected the subject property on January 28, 2006, with an effective date of January 28, 2006. A nine to twelve months exposure and marketing periods for the subject property are considered reasonable after a review of recent sales and interview with brokers and potential investors. This marketing time assumes competent Brokerage and a marketing price of not more than twenty-percent (20%) of the appraised value conclusion in this appraisal report. Phone: 717-612-1700 · Fax 717-774-1010 . www.BridgeStreetRealty.com Rev-11108 EX+ (...., . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE8IlENT DECEDENT Hobbs, Thomas R. FILE NUMBER 21-06-00588 ESTATE OF Include the proceeds of IIlIgatIon end the dale the proceeds were received by \he estate. All property JoInlIy-owned wlth the right of survivorship must be dlsclOMd on schecIule F. ITEM NUMBER DESCRIPTION 1 Citizens Bank Checking Account #6100631869: VALUE AT DATE OF DEATH 56.368.11 2 PNC Bank Checking Account #5140077192: 6.471.36 TOTAL (Also enter on Line 5, Recapitulation) 62.839.47 (If more space is needed. additional pages of the same size) Copyright (c) 2002 form software only The Lackner GrouP. Inc. Form PA-1500 Schedule E (Rev. 6-98) RUG-24-2006 19:19 PNCBRNK 412 768 3458 P.01/01 o PNCBAN< August 24, 2006 Jan M. WHey, Esquire 130 W. Church Street, Suite 100 Dillsburg, PA 17019 RE: Estate of Thomas R. Hobbs, deceased SSN; 178-28-4365 DOD: 6/20/2006 Dear Attomey Wiley: In response to yoUr request for Date of Death balances for the customer noted above, om records show the following: Checking Acconnt Account #5140077192 Established 01/12/1981 THOMAS R HOBBS, MD DOD balance: S6,471.14 + $.22 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do Dot process any fmmcial tnJlSamODS or provide stateme:nts. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, . ~rrl1tOil ~ Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 first Ave. Pittsbufgh PA 15219 Member FDIC TOTAL P.01 . a Citizens Bankw 525 William Penn Place Suite 153-2618 Pittsburgh, P A 15219 August 1, 2006 WILEY GROUP 130 W. CHURCH STREET SUITE 100 DILLSBURGH PA 17019 Estate of THOMAS R HOBBS Date of Death: Jun 20, 2006 SSN: 178-28-4365 Dear SirIMadam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, ~~~ Barbara Richards Operations Services a CltlzensBank~ Account Number 6100631869 Account Title THOMAS R HOBBS Date Opened 1/31/2001 Account Type Checking Principal Balance as of DOD $56368.11 Interest from Last Posting to DOD Account Balance as of DOD $56368.11 YTD Interest to DOD $309.13 Rev.1.10 EX+ (....) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY CONMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIlENT DECEDENT Hobbs, Thomas R. FILE NUMBER 21-06-00588 ESTATE OF ThllIICheduIe must be campIeled and lIled W the a~ to any of quesllons 1 through <4 on the reversa side of the REV-1500 COVER SHEET Is yes. ITEM "....n....' " DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Merrill Lynch Account #872-04864 (IRRA, Judy 179,630.53 179,630.53 M. Hobbs, beneficiary): 2 Merrill Lynch Account #872-04865 (IRRA - Judy 196,780.44 196,780.44 M. Hobbs, beneficiary): 3 Merrill Lynch Account #872-76369 (IRRA, Judy 367,705.69 367,705.69 M. Hobbs, beneficiary): TOTAL (Also enter on Line 7, Recapitulation) 744,118.88 (If more space Is needed. additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule G (Rev. 6-98) ~C: BRINDLE, STEPHEN a\I PRC \.CCT: 872 - 04S64 ~HOMAS R. HOBBS IRRA ~BO THOMAS R. HOBBS "313 MCCORMICK RD 1ECHANICSBURG PA 17055 ?AY ::SH ,ETB ,ETD 6/19/06 ~F: N ?RV YR: 3EC # ~8439 ~84 64 1ASL9 C 1CFY7 C 1CL Y 4 C 1EX52 C 1FHB9 C 1H8S1 C 1JKP4 C 115Y6 C -iM3C6 C -i26C9 C -i2690 C [CG15 C [CNG5 C [DCW6 C [D1MO C [EJR2 C [E9G6 C [FAE7 C [FPUO C [FRL8 C [FYLO C [H3B2 C [P2F2 C CAX52 C ruN56 C [YKG3 C [Y967 C ~6ND3 C ~6PF9 C ~7RY6 C .18 .18C .18C 05/04/03 SEC SYMBOL MLRAX MLIKX GASL9 GCFY7 GCLY4 GEX52 GFHB9 GH8S1 GJKP4 G15Y6 HM3C6 H26C9 H2690 ICG15 ICNG5 IDCW6 ID1MO IEJR2 IE9G6 IFAE7 IFPUO IFRL8 IFYLO IH3B2 IP2F2 YAX52 YUN56 YYKG3 YY967 Y6ND3 Y6PF9 Y7RY6 ~.{):b CUSTOMER ACCOUNT ASSETS (717)558-7750 32/ 04 o 1,116.00 .00 .00 POS/PGS: UNPRC 12/05 INT: C-YR: P-YR: TRF FROM: TRF TO: TRF OUT DATE: CLOSE OUT DATE: UPDATE: N 183,074 179,731 ---- DESCRIPTION ---- ML READY ASSETS TRUS ML RETIREMENT RSRVS FNMA P54S762 06 50% FNMA PS4S819 06 50% FNMA P55S013 OS 50% FNMA PSSSS31 OS 50% FNMA PS5SS91 OS 50% FHLMC EO 1488 05% FNMA P5SS876 OS 50% FNMA P5351S7 06 50% FEDERAL NATL MTGE AS U.S. TREASURY NOTE U.S. TREASURY NOTE FNMA P73S221 06 50% FNMA P73S022 OS 50% FNMA P72S424 OS 50% FNMA P25S706 OS 50% FHLMC GO 8079 05% FHLMC A4 6671 05% FNMA P256022 OS 50% FNMA P840843 OS 50% FNMA P849496 05 50% FNMA P845341 OS 50% FNMA P303713 06 50% FNMA P344566 06 50% FNMA P25198S 06 50% FNMA P48234S 06 50% FHLMC C6 7305 07% FHLMC EO 1173 OS 50% FHLMC C3 6309 07% FHLMC C3 6429 07% FHLMC C5 8701 07% <END> 174,222 - QUANTITY - 8652.18 12224.47 5,000 15,000 8,000 10,000 11,000 10,000 9,000 10,000 6,000 27,000 8,000 10,000 9,000 27,394 9,000 9,000 10,000 9,000 13,000 9,000 9,000 10,000 5,000 5,000 5,000 5,000 10,000 5,000 5,000 10,000 D-ut.:1d7 t5b V ttLuJ- 09:34 06/21/06 PG 1 COB 06/20/06 FC: 8050 TYPE: DN 179,630.53 20,876.65 .00 .00 .00 .00 .00 .00 ACCT T-VAL RAFND STFND C-MNY C-OTH BCORT I/ANU MFA SWEEP: ML RET FUND CURR PX -- VALUE -- 8,652.18 12,224.47 499 1,279 1,904 4,716 5,070 6,077 4,789 623 6,176 25,553 7,901 5,230 6,566 15,909 7,486 8,101 8,890 8,386 12,121 8,482 8,408 426 126 338 371 405 2,394 88 121 304 100.8468 100.9022 98.4380 96.4477 96.4477 96.4890 96.4477 101.0570 102.9380 94.6410 98.7660 100.8468 96.3263 96.4477 96.1438 93.6097 93.6097 96.1438 96.1438 96.1438 96.1438 101.0493 101.0692 101.0631 101.0570 102.3623 98.4052 102.3946 102.3946 102.4149 ~C: BRINDLE, STEPHEN <AI PRC \CCT: 872 - 04S65 rHOMAS R. HOBBS .IRRA ~BO THOMAS R. HOBBS L313 MCCORMICK RD ~ECHANICSBURG PA 17055 ?AY :SH 3ETB 3ETD 6/20/06 ~F: N E>RV YR: 3EC # 977G3 98439 98464 H2605 C H2614 C H2644 C H27D3 C H27E3 C H27F5 C H27F6 C H28G2 C 007C9 C 007R7 C 009E2 C 01357 C 016J2 C 021B8 C 05266 C 05459 C 06750 C 073S8 C 10211 C 12568 C 12737 C 134F6 C 138N1 C 139PO C 142X2 C 14659 C 19147 C 22195 C 224K8 C 224P4 C 252K6 C 253M6 C 254M1 C 285Y7 C 30139 C 32133 C U265 C 35CDO C 35C10 C 35DX1 C .01 .01C .01C 05/04/03 SEC SYMBOL IIAXX MLRAX MLIKX H2605 TN FJF H2644 H27D3 H27E3 H27F5 H27F6 H28G2 RMK ABI AN AGN A AIZ APPB ARW AZO BRCM BBBY CSX CVC CCK CCI EXBD CKFR CELG CPWR CMI DNB DO ESRX EMN ESV FSLB FRX GPC GWW HNT HSP HES 1JtXlo Db ~ V~ 09:34 06/21/06 PG 1 COB 06/20/06 FC: 8050 TYPE: DN 196,780.40 8,404.07 .00 .00 .00 .00 .00 .00 CUSTOMER ACCOUNT ASSETS (717)558-7750 84/ 08 o 1,226.00 .00 .00 POS/PGS: UNPRC 12/05 INT: C-YR: P-YR: TRF FROM: TRF TO: TRF OUT DATE: CLOSE OUT DATE: UPDATE: N 197,688 186,809 ---- DESCRIPTION ---- ML BANK USA RASP ML READY ASSETS TRUS ML RETIREMENT RSRVS U.S. TREASURY NOTE U.S. TREASURY NOTE U.S. TREASURY NOTE U.S. TREASURY NOTE U.S. TREASURY NOTE U.S. TREASURY NOTE U. S. TREASURY NOTE U. S. TREASURY BOND ARAMARK CORPORATION APPLERA CP-APPL BIOS AUTONATION INC ALLERGAN INC AGILENT TECHNOLOGIES ASSURANT INC APPLEBEES INTL INC ARROW ELECTRONICS AUTO ZONE INC NEVADA BROADCOM CORP CALIF BED BATH & BEYOND IN CSX CORP CABLEVISION NY GRP C CROWN HLDGS INC CROWN CASTLE INTL CO CORPORATE EXEC BOARD CHECKFREE CORP NEW CELGENE CORP COMPUWARE CORP CUMMINS INC DUN & BRADSTREET COR DIAMOND OFFSHORE DRL EXPRESS SCRIPTS INC EASTMAN CHEMICAL CO ENSCO INTL INC FREESCALE SEMICONDUC FOREST LABS INC GENUINE PARTS CO W W GRAINGER INCORP HEALTH NET INC HOSPIRA INC HESS CORP <MORE> 175,932 - QUANTITY - 4376.58 1811.02 2216.47 32,000 8,000 15,000 2,000 3,000 13,000 2,000 16,000 40 55 55 10 35 25 55 35 20 30 28 35 75 70 70 10 25 30 105 10 25 26 20 15 20 35 30 35 18 35 40 30 ACCT T-VAL RAFND STFND C-MNY C-OTH BCORT I/ANU MFA SWEEP: FDIC CURR PX 99.7620 102.3480 93.8630 95.5590 97.9490 97.5230 95.0780 128.5940 33.1500 30.5000 20.6000 104.1400 32.1800 47.0800 19.4900 30.9300 93.1100 31.1400 36.6000 63.6700 21.1200 14.7700 31.9200 99.1200 44.4500 42.3900 6.9300 108.9500 68.0700 72.4900 65.4600 51.5400 39.9000 28.2500 36.9600 40.3600 70.2900 42.8600 42.4100 43.5800 ACCT VALUE -- 4,376.58 1,811.02 2,216.47 31,923 8,187 14,079 1,911 2,938 12,677 1,901 20,575 1,326 1,677 1,133 1,041 1,126 1,177 1,071 1,082 1,862 934 1,024 2,228 1,584 1,033 2,234 991 1,111 1,271 727 1,089 1,701 1,884 1,309 773 798 988 1,108 1,412 1,265 1,500 1,696 1,307 ~I 2CT: EC # 5281 C 5983 C 7621 C 86M1 C 89E3 C 05W4 C 1483 C 1500 C 2194 C 3087 C :32CO C :34B5 C :4181 C : 6BB2 C b 6FH1 C b 6GE1 C ~ 6KX9 C 52638 C 53AU9 C 53609 C 56946 C 588EO C 588P6 C 59478 C 50106 C 52553 C 63YD9 C 638T4 C 639D6 C 64BU5 C 64611 C 674 Y7 C 68813 C 69442 C 73668 C 74 FC6 C 74GL6 C 74155 C 74755 C 79836 C 8AHCO C PRC 872-04S65 SEC SYMBOL HRS HP HUM ISIL IDC JOYG KLAC KBH KMG LSI LI LLL LEN MLM MAR MCK MFE NFS NE NSM NUE PPDI PDE PH JCP PCP DGX RHD ROK RHAT REY SIRI SIE SLR TFX TRW TRXB TNB TOL VMC AB CUSTOMER ACCOUNT ASSETS (717) 558-7750 DESCRIPTION ---- - QUANTITY - HARRIS CORP DEL 46 HELMERICH PAYNE INC 25 HUMANA INC 20 INTERSIL CORP 40 INTERACTIVE DATA COR 55 JOY GLOBAL INC DEL 35 KLA TENCOR CORP PV$O 20 KB HOME 25 KERR MC GEE CORP 30 LSI LOGIC CORP 110 LAIDLAW INTL 50 L-3 COMMNCTNS HOLDG 15 LENNAR CORP 25 MARTIN MARIETTA MATL 15 MARRIOTT INTL INC NE 50 MCKESSON CORPORATION 40 MCAFEE INC 36 NATIONWIDE FINL SVCS 25 NOBLE CORPORATION 20 NATL SEMICONDUCTOR 45 NUCOR CORPORATION 40 pHARM PROD DEV INC 40 PRIDE INTL INC DEL 52 PARKER HANNIFIN CORP 15 J C PENNEY CO COM 30 PRECISION CASTPARTS 25 QUEST DIAGNOSTICS IN 40 R.H DONNELLEY CORP 20 ROCKWELL AUTOMATION 20 RED HAT INC 35 REYNOLDS&REYNOLDS A 45 SIRIUS SATELLITE RAD 145 SIERRA HEALTH SVCS I 40 SOLECTRON CORP 265 TELEFLEX INC 20 TRW AUTOMOTIVE HLDGS 40 TRONOX INC COM 3 THOMAS&BETTS CP TENN 50 TOLL BROS INC 40 VULCAN MATERIALS CO 15 ALLIANCEBERNSTEIN HL 35 <END> COB FC: CURR PX 39.0100 53.8000 49.9700 23.6800 20.5800 46.5700 40.3800 44.0800 48.8200 8.6000 25.1600 74.1500 43.1300 82.1700 36.1900 45.5800 22.5000 42.9000 65.9700 23.9300 49.1800 34.0100 28.1000 74.2000 65.9900 54.0600 57.3600 52.1900 67.1400 24.9700 28.7200 4.0100 41.2500 3.3900 51.4600 26.4300 12.8600 48.3400 26.0500 72.8800 58.8000 06/20/06 8050 VALUE -- 1,794 1,345 999 947 1,131 1,629 807 1,102 1,464 946 1,258 1,112 1,078 1,232 1,809 1,823 810 1,072 1,319 1,076 ' 1,967 1,360 1,461 1,113 1,979 1,351 2,294 1,043 1,342 873 1,292 581 1,650 898 1,029 1,057 38 2,417 1,042 1,093 2 , 05 8 'C : BRINDLE, STEPHEN AI PRC .CCT: 872 - 76369 'HOMAS R HOBBS MD IRRA 'BO THOMAS R HOBBS MD .313 MCCORMICK RD IECHANICSBURG PA 17055 .84 .84C .84C lAY ~SH ;ETB ;ETD 6/16/06 ~F: N )RV YR: ;EC # J77G3 >7128 C _ 27 L4 C ~1607 C t6G34 C t9S22 C ; 2BD1 C ;2BS1 C ; 2BW8 C ;7830 C ;7259 C 74614 C 30012 C ~D9UO C ~EK86 C J7 AFO C nA01 C ~7123 C nSB3 C 05/04/03 SEC SYMBOL IIAXX BJS CMCSK GE HCR MSFT MERPRB MERPRE MERPRF OMC SPG TEF WMT WB IFABX MDFGX CWGIX ABALX MALOX lJ tV:J "b ~ 09:35 06/21/06 PG 1 COB 06/20/06 FC: 8050 TYPE: DT 367,705.69 5,145.99 .00 .00 .00 .00 .00 .00 CUSTOMER ACCOUNT ASSETS (717)558-7750 19/ 03 o .00 .00 .00 87276309 - 09/18/92 POS/PGS: UNPRC 12/05 INT: C-YR: P-YR: TRF FROM: TRF TO: TRF OUT DATE: CLOSE OUT DATE: UPDATE: N 384,922 419,654 ---- DESCRIPTION ---- ML BANK USA RASP BJ SERVICES CO COMCAST CRP NEW CL A GENERAL ELECTRIC MANOR CARE INCNEW$O. MICROSOFT CORP MERRILL LYNCH CAP TR MERRILL LYNCH CAP TR MERRILL LYN PFD CAP OMNICOM GROUP COM SIMON PROPERTY GROUP TELEFONICA SA SPAIN WAL-MART STORES INC WACHOVIA CORP NEW AMERICAN FUNDS INCOM ML FUNDAMENTAL GROWT AMERICAN CAPITAL WOR AMERICAN BALANCED FU ML GLOBAL ALLOCATION <END> 417,029 - QUANTITY - 5145.99 150 300 1,000 412 400 400 400 1,000 100 100 520 200 400 3,730.2760 1,426.6340 360.6210 1,531.6180 1,851 ACCT T-VAL RAFND STFND C-MNY C-OTH BCORT I/ANU MFA SWEEP: FDIC ACCT CURR PX VALUE -- 5,145.99 4,995 9,669 33,700 18,968 9,024 10,224 10,128 25,460 8,846 7,978 25,006 9,686 21,204 69,047 25,879 13,321 27,140 32,281 33.3000 32.2300 33.7000 46.0400 22.5600 25.5600 25.3200 25.4600 88.4600 79.7800 48.0900 48.4300 53.0100 18.5100 18.1400 36.9400 17.7200 17.4400 Rey-11112 EX+ (....) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Hobbs, Thomas R. FILE NUMBER 21-06-00588 ESTATE OF Include unNlmbul'HCl medical UpenHS. ITEM NUMBER DESCRIPTION 1 Citizens Bank Loan: VALUE AT DATE OF DEATH 13,029.02 TOTAL (Also enter on LIne 10, Recapitulation) 13,029.02 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule I (Rev. 6-98) . REV.1111S EX+ (1-00) . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Hobbs, Thomas R. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal <listributions and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not Ust TRl8IH(al FILE NUMBER 21.()6.()0588 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) ESTATE OF I. 1 Judy M. Hobbs Spouse Direct beneficiary of IRAs and Partnership 819,116.66 Total 819,116.66 Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE See continuation schedule(s) attached 2,995,350.04 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 2,995,350.04 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) COURT OF COMMON PLEAS OF YORK COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NUMBER: 21-06-00588 ESTATE OF THOMAS R. HOBBS, DECEASED PRAECIPE TO FILE DISCLAIMER AND NOW COMES DAVID J. LENOX, ESQIDRE, OF THE LAW FIRM OF WILEY, LENOX, COLGAN, & MARZZACCO, P.C., attorneys for the Estate of Thomas R. Hobbs, deceased, and respectfully submit for filing the attached Disclaimer of the estate beneficiaries, namely, Jeffrey A. Clukey, Thomas R. Hobbs, Jr., and Rebecca S. Hobbs. Dated: g/:z!OiP By: David J. L ox, squire Attorney Number: 29078 Wiley, Lenox, Colgan, & Marzzacco, P.C. 130 W. Church St. Dillsburg, PA 17019 (717) 432-9666 t--') r__~ ,--"I .S .::F" ""'!""'~l ;-~=~ r";-~ :-..'') '-=) .~-..- ,';') ;--'.J -'-~ '~i ". i..__-' ""'0 ','_'~;:C~ ". ~,~.~~ . '-- ..' i"',l U1 w; . COURT OF COMMON PLEAS OF YORK COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NUMBER: 21-06-00588 ESTATE OF THOMAS R. HOBBS, DECEASED DISCLAIMER AND NOW COME JEFFREY A. CLUKEY, of 45 Hellam Drive, Mechanicsburg, Pennsylvania, THOMAS R. HOBBS, JR., of 17 Valley View Drive, Mechanicsburg, Pennsylvania, and REBECCA S. HOBBS, of 4480 Rodenbaugh Avenue, Pittsburgh, Pennsylvania, being all of the children and partial beneficiaries under the will of Deceased, and respectfully file the following disclaimer: 1. THOMAS R. HOBBS, died on June 20, 2006, leaving a will dated September 2, 1992, which was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania. Letters Testamentary thereon were granted to JUDY M. HOBBS on July 3, 2006. A copy of Decedent's will is attached hereto as Exhibit A. 2. JUDY M. HOBBS, the wife, is the sole lifetime beneficiary of the "Marital Trust" established under ITEM 3 of Decedent's will. 3. Under ITEM 4 of said will a "Residuary Trust" is created for assets of decedent's in excess of the assets distributed to the "Marital Trust". 4. Decedents actual estate is of sufficient size so that the "Residuary Trust" will be 1 . funded. 5. ITEM 4, Paragraph C, contains a so-called "sprinkle provision" wherein the trustee of the Residuary Trust is authorized to make discretionary payments of principal to Decedent's children during the life of Decedent's wife, thereby disqualifying said trust as a trust for the sole use of the surviving spouse under Section 2113(A) of the Inheritance and Estate Tax Act, 72 P.S. 9113. 6. With the intent of eliminating the disqualifying affect of said provision, the children, being the below signed disclaimants, disclaim any interest in any distribution under ITEM 4, Paragraph C, during the life time of Decedent's wife, and hereby irrevocably refuse receipt of the benefits therefrom. 7. The property interest so disclaimed extends to any interest or any right to distribution during the life time of the Decedent's wife, regardless of the funding of the Residuary Trust and whether it consists of real property, personal property, tangible property or intangible property. 8. Thechildrenldisclaimants have not accepted any benefits from Decedent's estate whether by income distribution or principal distribution, and have not exercised any control of the estate assets. 9. The result of this disclaimer is that the surviving spouse will be the sole lifetime beneficiary of the Residuary Trust thereby qualifying said trust as a transfer of property for the sole use of the surviving spouse during the entire lifetime of the surviving spouse. 10. The Disclaimants intend to file this disclaimer with the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County and to deliver a time stamped 2 , .. copy of the filing to Judy M. Hobbs, the Executrix of the above estate and to Merrill Lynch Company of America, the Trustee of the Residuary Trust. Date: 7 I~?O /2[)/)fo :J(~ .4, O~ ~a:~~ TkoMAS R. HOBBS, JR. Date: 6' /~ ~~6 Date: fJ / 30 / 200b L/J~~ REBECCA S. HOBBS 3 .. " ., Rev.1M2 EX+ (...., *' SCHEDULE .J.IIA SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I continued \FILE NUMBER 21-06-00588 COMMONWEALTH OF PENNSYLVANIA HlERITANCE TAX RETURN RE8IlENT oeceDENT ESTATE OF Hobbs, Thomas R. ITEM NUMBER DESCRIPTION AMOUNT 1 Marital Trust Under Item 3 of Decedent's Will 995.350.04 2 Residual Trust Under Item 4 of Decedent's Will, regarding which children have filed a disclaimer so as to qualify the transfer thereby as a transfer for the spouse's "sole use." 2.000.000.00 Subtotal 2.995.350.04 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J-IIA (Rev. 6-98) 1,. . Estate of Thomas R. Hobbs Social Security No. 178-28-4365 Pennsylvania Inheritance Tax Return Property Interests Allocated to AlB Trusts Gross Estate Less: Schedule G Schedule G Schedule G Schedule F Schedule K Merrill Lynch IRA 64 Merrill Lynch IRA 65 Merrill Lynch IRA 69 Partnership Interest Debts -$179,630.53 -$196,780.44 -$367,705.69 -$75,000.00 -$13.029.02 Net Estate Allocated to Marital and Residuary Trusts Federal Exemption Equivalency to Residual Trust Balance allocable to Marital Trust $3,827,495.72 -$832.145.68 $2,995,350.04 -$2.000.000.00 $995,350.04 6 -rn J4luO.aD ~\U.- \ IlO' (D (\cLr=D ... .{ ".