Loading...
HomeMy WebLinkAbout06-21-07 (2) REV-1600 EX (8-lq REV-1500 OFFICIAL USE ONLY . - COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN DEPARTMENT OF REVENUE FILE NUMBER DEPT. 280601 RESIDENT DECEDENT 21-07-0067 HARRISBURG, PA 17128-0601 -- -- - NiiiiER--- ca.NIY CODE YeAR DECEDENT'S NAME (lAST, FRST, AND MIDOI.E INITIAL) socw. SECURI1Y NlMlER I- Yinger, Colleen M. 11'7-1.'1-' 006 Z W DATE a: DEATH (tMOI).YEAR) DATE OF BRTH (W-DD-YEAR) 1HS RE1\JRN MUSI' BE FILS) IN DlJlIJCATEYemI nE C W 01-04-2007 01-24-1928 REGISTER OF WILLS hi (F APPUCABLE) ~ SPOUSE'S NAME (LAST, FIRST, AND MOOLE INITIAL) SOCIAL seCURI1Y NUMBER C none 177-24-6006 w 0 1. ClrIgk18l ReIIm 0 2. SUppJemenlal ReIum 0 3. Remainder ReIIm .. ti clIIIh jlIIat 11112-1M2) ~ ~!!i:~ o 4. LkriIad EslsIe 0 4a Fubn tIlerest Compromise (dII. of deIIh...12-12-82j 0 5. Federal Est&e T811 ReIIm Reqund fdf8 Glil ~ 6. DececIeri DIed TeslD (Aladll:llll'/ of \W) 0 7. Decedert Maidained a Uving Trust (AIIIch capf of Trull) _ 8. Teal Nlmber cI safe DeposIt BCIIIlS o 9. UigIlIaI Proc:eeds Received 010. Spousal poverty Crella (dela of deeIh ....12-31-811l1111-1.a5l o 11. EIecllon to tsK 1Ild. See. 9113(A) (AIlIdISciII 0) ... ::::::::18S::~C'I1ON:"USTBE.~PL.mO;.:AU:..~PONOEHCE.AND.:~r.u.~AtlON:$JfOQU):..DIRECTEO:TO:.::::: : ffi MAE CCJRETE MAI.m ADDRESS c SAMUEL L. ANDES z ~ FRM tw.E (If AP:af*) P.O. BOX 168 ~ TB.EPHONE NUMBER LEMOYNE, PA 17043 8 717-761-5361 1. ReBI EslaIe (Schedule A) (1) 100,000.00 OFFICIAL USE ONLY 2. SIocks and Balds (Schedule B) (2) 3. Closely Held CcrpcnIial. Pnwship or SoWroprieIorship (3) 4. Mortgages & Noles ReceIvable (Schedule 0) (4) r-.> C'CO :::0 5. Cash, an DepceIs & M1sce1aneals Personal Property (5) 96,522.29 (J co:> Co -.I ~~ Z (Schedlil E) s:.:u L_ 0 CO-o c- 6. JcHIy Ownlld PRlper1y (Sc:hecIlil F) (6) r.n :r: ("') "...,... ...... ~ o SepnIe _ Requested (1 ~ Fn N f"li ff1 -..".4:0 - :):1 CJ 8,812.44 ::.::.: (j) ^ C:) c:> 7. IrIer-VIvoI TrnfIn & t.IsceIIaneous Non-Probate Property (7) 0 ::) 00 "" -'i1 :~Tl t: (Schedlil G or L) de:: ......... ::::.:c) ~ 8. Total Gr.- AIIIII (1daI Liles 1 . 7) (8) 205,334.73; ~ w ,--- rn r- :g r r, ~....-").. 13,049.63 N -"'i ~ 9. FlIInI Expenses &AdninistraIMl Costs (SchedUe H) (9) 0 10. Debts cI Decedert, t.btgage UabiIIIes, & Liens (Schedule ~ (10) 11. Total DecU:tIanI (1daI Li1ea 9 & 10) (11) 13,049.63 12. Net VlIIIII afEstlla(lil8 8rni1JS Une 11) (12) 192,285.10 13. Ch8ilIbIe and GclYermleIUI BequesIsISec 9113 Trusts for which an eIecIIon 10 tax has rd been (13) 0.00 made (Schedlil J) 14. Net VlIIIIIll&IijlCt to Tal (I.il812 mlrUI Li1e 13) (14) 192,285.10 SEE INS1Rl.IC1'KHI FORAPPUCASLE RATES Z 15. Arnclft d LIne 14 taxable IIlhlpOOS8l tsK 0 - rate, crtnfn IIIlIer See. 9118 (8)(1.2) x.O_ (15) ~ $192,285.10 x.045 $8,652.83 5 18. Anlc:lld d Une 141allllb1e IIlIInelll nO (18) a. 17. Anlc:lld d Line 141allllb1e III slbIing nO X .12 (17) :& 8 18. Arnclft cI Une 14 taxable III alIIaIInI nO X .15 (18) ~ 19. Tax DIll (19) $8,652.83 o I~HEREH y H mnu:QOE$NG HRSFUNoOF:AN~ HeNri 2l1. :. .:.. .:If:. 00:. H. .:.. .. .:0. A H H.. .: ..:.:HH. ....1'fM ...: . ...... .. . . . . ............ .............. ....... .. .. . . .. " . ....../.. d......... ... .. ...... .. ... . ". ....... .-, : <:.:,:.;.::: ::'::::':":" .. . ...>.~8E.SURETOANSWERALLQUESTlQ'iltON REVEf'$E.81DEANDRECHECK:MATH~:~.::;. .;.:.......".......:.. .......:...;,' ....;.. STF PA42021F.1 Decedenfs Complete Address: . STREET ADOR!SS 130 W. Portland Street, #5 CITY Mechanicsburg I STAle PA I ZP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. CreditslPayments A Spousal poverty Crelit B. Prior payments C. Discotri (1) $8,652.83 $5,000.00 $250.00 Total Crelits (A + B + C) (2) $5,250.00 3. InterestlPenalty If applicable D. Interest E. Penalty TotaIlnterestlPerdy (D + E) (3) 4. If Une 2 is greaer ttv.rI Une 1 + Une 3, enter the difBence. This is the OVERPAYMENT. Check box on Page 1 LIne 20 to request a refund (4) 5. If Una 1 + Une 3 is greaer than Une 2. enter the difference. This is the TAX DUE. (5) A Enter the Interest on the tax due. (SA) B. Enter the total ofUne5 + SA. This is the BALANCE DUE. (58) $3,402.83 Make Check Payable to: REGISTER OF WlUS, AGENT PLEASE ANSWER TliE FOLLO'MNG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. DId decedent make a Ira1sfer and: Yes No a. rebintheuseorlncome of the propertylra1sferred; ........................................ 0 r55J b. retain the rtS# to designate who shall use the property transferred or its income; .. .. .. .. .. .. .. . .... 0 ~ c. retan a reversionlIy interest or ............ .. .. .. .. .. . . . .. .. .. .. .. .. .. .. .. .. .. . .. .. ... 0 fi) d. reaive the promise for life of either payments, benefits or care? ............................... 0 [gJ 2. If death occured aler December 12, 1982, did decedent transfer property within one year of deah . MthDlt receNlng adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . · . . . . . . . . . . . . . . . . . . . . .. 0 (g] 3. DId decedert own an "in trust fa( or payable upoo death bank account or secuity _ his or her death? . . . .. 0 IE 4. DId decedert own an Individual Retirement AccolI1t, annLity, or other non-probate property \\iich corjajnsa beneficlaydesignation? ... .... ......... . .. ... . '" .. ............. ............ .. ~ 0 IF nEANSWER 10 AN( OF nE ABOVE QlESTIONS IS YES, YOU MUST COMPLETE samu G AN) FILE IT /IS PART OF 1lE RETt.RN. lbier pnIIIeI rl per)Q ldecln 1llII1_..... tis relIm, k1cbIitg ~ schedUea IIld sIaIernerU, IIld to.. bell rl my IcnowIIldge lIld belief, lis true. carreclll'ld ClIllI1ll*. DecIlnIb1 rl pnpini-ahrl8l.. pnJlIIIl1IpIIII8l....1s based CIl a1fiimlalion rlwJich prepnr has IIrf kroMedge. SI~~. ? RESPONSIBlE FOR FILING RETURN DATE '..-:-jI"/,'~t" ADDRESS DATE For dales ct deah CI'I or aIer JtJy 1, 1994 and before Jamay 1, 1995, the tax rate imposed on the net VIM of transfers to or for the use ofthesuvlvlng spouse is 3% (72 P.S. 59116 (I) (1.1) (I)]. For dEs ctdeah CI'I or a'ter JEnsy 1, 1995, the tax rate imDOSed on the net value of transfers to or for the use of the llU'ViW1g ~ Is 0% [72 P.S.I91~1) (8)]. The staIUte does not ~ alransl8r to a StJVivIng spouse mm tax, lI1d the statutory requll1llT18l'U for dIscIosu8 ct asselIa'id fiIII'Ig a tax I'ItIm .. still 1 8\IIl'I if the IlNvIrG lIpOUI8 only beneIiciary. For dEs of de8Jh CI'I CI' a'ter JtJy 1, 2000: The tax nll81mpolled on the net Value of transfers from a deceased child twenty-one years of age or ~ at death to or for the use of a NW'8I p8lWj. lit acIoptive pnnl, or a ~811l ctthe cHd Is 0% [72 P.S. 19116(a)(1.2)}. The tax nll81mpolled on the net value of transfera to or for the use of the decedent's lineal beneliciaies is 4.5%, 8llC8pt .. noted in 72 P.S. 19116(1.2) [72 P.S. 19116(8)(1)). The tax nII8 imposed on the net VIM of transfers to or for the use of the decedert's siblings Is 12% [72 P.S. fi9116(a)(1.3)). A sibling is delIned, lI'ld<< SectIon 9102, as an IndIvic1.IaI who hlB _Ieest one parent In common with the decedent, whether by blood or a:IoptIon. Sll"PM2021F.2 REV-1502 EX + (1-ll7) (I) ~OFPEHNSYU.MA IIIERI1'Ata TAX RET\Rt RESlBTDECEDEMT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Yinger, Colleen M. 21-07-0067 AII_ propIIl:y 0WNd1Ollly or 81 a tIIWt In c:ornrnon must be nIpOI't8d at fair mIIbt vall.. Fair nwbt vakJe Is defined ..lie price at v.tkh property.... be lIIlChqId belwI818 wIi1I_..s 8 wIi1I..... neIIler being campeIed to buy or sell, both I1aIq reasooabIe knowledge c:llhe..... facti. RIIII pRIpIl'ty which 'S JalntIy-owned with rIdt tI uvlvcnHp nut be ~ on Sc:IIdIIt F. ITEM VALUE AT DATE NUt.I3ER DESCRIPTION OF DEATH 1. Condominium unit at 130 West Portland Street (Unit 5) in the Borough of Mechanicsburg. Cumberland County. Pennsylvania. Value per attached appraisal. $100,000.00 TOTAL (Also lrier on 8ne 1, RecapituJalon) $ 100,000.00 (If more space is needed, insert additional sheets of the same size) STFPM2021F.3 REV-1508 EX + (1-97) (I) CCMolONV1EALTH OF PEtIlSYIWIA INtIERrTAI<<:E TAX RETURN RESIIENT DECEIIEHT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Yinger, Colleen M. FILE NUMBER 21-07-0067 R:UIe the proceeds cllIIgaIIan and lie dale the proceeds were received by the eslale. All property JoIrtJy-owned with the light tllUIVIVCllhlp must be cIIcIoeed on SchIlUt F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Certificate of Deposit No. 21001011049 with PNC Bank. Value on date of death per $7,508.12 attached letter. 2. Certificate of Deposit No. 21001011050 with PNC Bank. Value on date of death per $10,010.84 attached letter. 3. Certificate of Deposit No. 21001011270 with PNC Bank. Value on date of death per $4,560.71 attached letter. 4. Checking account No. 5070076097 with PNC Bank. Value on date of death per $62,607.17 attached letter. 5. Savings account No. 5030061288 with PNC Bank. Value on date.ofdeath per $11,135.45 attached letter. 6. Miscellaneous items of household furnishings and personal effects, including $700.00 clothing and the like. TOTAL (Also Erier on line 5. Recapitubilon) $ 96,522.29 (If more space is needed. insert additional sheets of the same size) STF PM2ll21F.9 ReY-1510 EX + (1-97) (I) <XIM)NWEAlJH OF PENNSYLWlIA IlHERITAHCETAX RETURH RESIlENTDECEIlEHT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Yinger, Colleen M. 21-07-0067 This sc:hedLilIlllSt be CClIJ1lIeIed lIld filed if the answer to iII'J of questions 111vwgh 4 on the reverse side c:I the REV-15lXl COVER SHEET is yes. DESCRPTION OF PROPERTY %OF ITEM 1N:WlE'llE INE OF 'llE 1IWlSFEREE. nElR REI.ATIONSHP TO 0ECEIlENT ANJ 'llE DATE DATE OF DEATH DECO'S EXCWSION TAXABLE VALUE NUM3ER OF 1RANSFER. ATW:H.A COf11 OF 'llE 0EBl FOR REAl.. ESTATE. VALUE OF ASSET INTEREST OF APPIJCA8LE) 1. Allstate Life Insurance Annuity Contract No. GA280553. $8,812.44 100% None $8,812.44 Value on date of death per attached letter. TOTAL (Also emr on Una 7, Recapitulation) $ 8,812.44 Of more space is needed, insert additional sheets of the same size) SlFPACZlI21F.11 REV-1511 ex + (1-87)(1) !XI.IIOtMEAIJH Of PENNSYlWlIA INIERITAt<<:E TAX RETURH RESIDENT lECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF 21-07-0067 FILE NUMBER Yinger, Colleen M. DebII d dec:IdInt nut be reparted on Schedule I. ITEM NUMBER A. 1. B. 1. 2. 3. 4. DESCRIPTION AMOUNT FUNERAl. EXPENSES: Myers Funeral Home, Inc. $2,055.00 ADMINISTRATIVE COSTS: PerscnI Represenlative's Cornmissim1s NlI'Ile U PerIaIllI Repr&serlalive(s) SocIal Seclrily fVnber(s) I ~ Number u Personal RepresentaIIve(s) S1reetAdlhss City SIale Yl8r(s) CarnrnIssIa1 Paid: AltcmeyFees SAMUEL L. ANDES F.nJy Elliln1lUon: (I decedelts address is nollhe lIlI11lI as clalmant's, a\lach expInticn) CIaimlIi Mark D. Yinger SlreetAddress 130 W. Portland Street. No.5 cay Mechanicsburg SIal. PA ReIatknhIp u CIairnai to Decedert son Zip $6,000.00 $3,500.00 Zip 17055 Prab&ta Fees Register of Wills 5. kmsIlds Fees 6. 7. BlFPM2021F.12 $322.00 1M RelIrn Preprnr's Fees H&R Block $47.00 The Sentinel (advertising) Cumberland'Law Journal (advertising) Clauser Real Estate Appraisals (appraisal of condominium) Municipal real estate taxes on condominium Condominium Association fee (January, February, March, 2007) $129.77 $75.00 $350.00 $345.86 $225.00 TOTAL(AIsoeruron line 9, Recapitulation) $ 13,049.63 (If more space is needed, insert additional sheets eX the S8ne size) REV-1513 EX + (9.QO) eot..NONIM:ALTH OF PBIlSYlWM INHEIIIWtCE TAX RETURN RESIlENT DECEDENT ESTATE OF . Yinger, Colleen M. SCHEDULE J BENEFICIARIES FILE NUMBER 21-07-0067 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECSVlNG PROPERlY Do Not LIst Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS Pnclude outright spousal distributions, lI1d transfers lIlder Sec. 9116 (a) (1.2)} 1. Craig E. Yinger Son $50.00 1002 Eppley Road Mechanicsburg, PA 17055 2. Mark D. Yinger Son Balance of estate 130 W. Portland Street, # 5 Mechanicsburg, PA 17055 ENTER 00ll.AR AMOUNTS FOR DISTRIBUTIONS SHOWN N3CNE ON UNES 15 THROUGH 18. N3 APPROP~ TE. ON REV~1500 COJER SHEET n. NON- TAXABlE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. none B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. none TOTAL OF PART n - ENTER TOTAL NO~ TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET $ 0.00 STFPA42021F.14 Of more space is needed. Insert additional sheets d the 8IIJl8 size) l}~ (:~'. (/) LL' ...j (~ Cc. L-'-_ (~-=) c::.' Ii! r-.-., (}= C> C.) LU ex: ae::( -) r-- <= = ,,"'J N C) m I-- g; --.' (~"~ '-"-c-';',-, c)u- ~1 ~~~ O=r:~ l.~ cr.: o %: <"'~ 0"'1 ~ ..,;"'~ LAW OJl'P'lcaa SNELBAKER lit BRENNEMAN LAST WILL AND TESTAMENT I, COLLEEN M. YINGER, of the Borough of Mechanicsburg, County of Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, I pUblish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give and bequeath the sum of Fifty ($50.00) Dollars unto my son, namely, CRAIG E. YINGER, absolutely, if he survives me. THIRD. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever aQd wheresoever situated, unto my son, namely, MARK D. YINGER, absolutely and in fee simple, if he survives me. If my said son, MARK D. YINGER, does not survive me, then and in that event, I give, devise and bequeath my said residuary estate unto the issue of MARK D. YINGER, per stirpes by representation and not per capita, but subject to the protective trust provisions as contained in Item Fourth hereinbelow. FOURTH. If any beneficiary hereinabove has not attained the age of twenty-three (23) years at the time of distribution, I order and direct that the distributive share of such person shall be paid over and delivered unto THE FIRST BANK AND TRUST COMPANY OF MECHANICSBURG, PA., (or its successor by merger, LAW OPPICES SNELBAKER II< BRENNEMAN consolidation or other corporate reorganization) as my testamentary Trustee, IN TRUST, NEVERTHELESS, to hold, manage, invest, accumulate income and reinvest until said beneficiary attains the age of twenty~three (23) years, at which time said trust shall be terminated and the net proceeds thereof be paid over to the beneficiary absolutely. I authorize and empower my said Trustee to invest the assets of said trust in any reasonable manner and not be limited or restricted to so-called "legal" or statutory investments for fiduciaries. I designate any trust hereunder to be a spendthrift trust. The beneficiary shall have no right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income) nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by reason of any pledge, assignment or other transfer, voluntarily or involuntarily, made by said beneficiary. I further authorize and empower my said Trustee to use, consume, expend and apply from time to time such amounts of principal and income of and from said trust which in the exercise of its sole discretion shall be determined to be reasonable and necessary for the beneficiary's education. The term "education" shall be construed and interpreted to mean college or other post-highschool training which is intended to improve the beneficiary's productivity as an adult or enhance the quality of his or her life. LASTLY. I nominate, constitute and appoint my son, namely, MARK D. YINGER, to be the Executor of this, my Last Will and Testament, to serve without bond or other security as a -2- LAW OP'PlCE8 'SNELBAXER lit BRENNEMAN condition of qualification hereunder; but if for any reason my said son should fail to qualify as such Executor or cease so to serve, then and in such event, I nominate, constitute and appoint THE FIRST BANK AND TRUST COMPANY OF MECHANICSBURG, PA., (or its successor by merger, consolidation or other corporate reorganization) to be the Executor hereof. IN WITNESS WHEREOF, I, COLLEEN M. YINGER, have hereunto set my hand and seal to this, my Last Will and Testament which consists of three (3) typewritten pages to each of which I have affixed my signature this ,;Z&/t;Iv day of November A.D., One Thousand Nine Hundred Ninety-two (1992). UP --"bt-'l~a-- . 0 (SEAL) The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, pUblished and declared by COLLEEN M. YINGER, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~~ ~/.?~ -3- LAW OPJl'lCES SNELBAKER .. BRENNEMAN COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We, COLLEEN M. YINGER, RICHARD C. SNELBAKER and JANET R. STEGNER, the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~ Witness 9"'.4R~ Withess Subscribed, sworn to and acknowledged before me by COLLEEN M. YINGER, the Testatrix, and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANET R. STEGNER, witnesses, this :<1d- day of November, 1992. S?~:.J Q.~ Notary Public NoIariaI Seal Pabida J.1l'1omsor1. NolaIy Pubfc Mechar1icsburg 8oro, Cumbarfand CoonIy My cOmmission Expirf.s D6c. 31, 1994 Member. PemsylvaniaAssociallon oIl'iJ1aries APPRAISAL OF REAL PROPERTY LOCATED AT: 130 W Portland SI Deed Book 0035T Page 01149 Mechanlcsburg, PA 17055-7412 FOR: Samuel L Andes, Attorney at Law PO Box 168 Lemoyne, PA 17043 AS OF: 1-4-07 BY: Dennis stover PA CerlifIed Residential Real Estate Appraiser Certlflcalfon Number 138906 Clauser Real Estate AppraIsals P. O. Boxm Cemp HIli, PA 17001-om Form GA1- 'WInTOTAL' appraisal soltwanl by a la mode, Inc. -1-800-ALAMOOE Ale No. 7-()214 R-1 Cumberland State PA Zi Code 17055-7412 TABLE OF CONTENTS Cover Page ....................................................................................................................................................................................................................... 1 Summary of SaBent Fealures .............................................................................................................................................................................................. 2 USPAP kIenlIlIcation ......................................................................................................................................................................................................... 3 Condo ............................................................................................................................................................................................................................... 4 Subject PI1otos ................................................................................................................................................................................................................... 10 Subject PI1otos InleI10r ............ .................................................. ........................................................................................................................................ 11 Subject PI1otos InleI10r .................. ................. .............. ........ .............................................................................................................................................. 12 Comparable PI1otos 1-3 ..................................................................................................................................................................................................... 13 Special CmdIIIons ............................................................................................................................................................................................................. 14 8ectnJn1c Signature CerIIIIcaIIon ......,..... ................................... ..... ................. ................................................................................................................... 15 CertIlIcalll...........................................................................................................................................................................................................................16 invoice..............................................................................................................................................................................................................................17 BuDdIng Sk8lch (Page -1) .......;..............;.......................................................................................................................................................................... 18 LocaUon Map ..................................................................................................................................................................................................................... 19 Form TOCNP - 'WInTOTAL' appraisal software by a Ia mode, inc. -l-800-Al.AMODE SUMMARY OF SALIENT FEATURES Sub/ecl Address ' 130 W Portland St Legal Description Deed Book oo35T Page 01149 CIty Mechanlcsburg County Cumberland SlaIB PA ZIP CODE 17055-7412 Census Tract 42041-0114.00-3 Map Rel8I8llC8 25420 Sale PrIce $NA Dale 01 Sale NA Borrower/Client NA Lender Samuel L Andes, Attorney at Law Size (Square Feet) 1.128 PrIce per Square Fool $ LocaIIon Suburban Age 18 CondItIon Avg Total Rooms 5 Bedrooms 2 IlaIhs 1 AppraIser Dennis Stover Dale 01 AppraIsed Value 2-22-07 Anal EslIma18 01 Value $ 100,000 Fonn SSD - 'WInTOTAL' appraisal soItware by a Ia mode. Inc. -l-800-ALAMODE NA 130 W Portland St Mechanlcsbu Samuel L Andes Alto at Law Ale No. 7-0214 R-1 Coo Cumber1and State PA Code 17055-7412 APPRAISAL AND REPORT IDENTIFICATION This AppralssJ Report Is JIIm of the following types: D Self ConIatned (A Wlltten report prepared under Standards Rule 2-2(a), persuantto the Scope of Work, as disclosed elsewhere In this report.) ~ SUmmary (A Wlltten report prepared under Standards Rule 2-2(b) , persuant to the Scope of Work, as disclosed elsewhere In this report) D Restricted Use (A Wlltten report prepared under Standards Rule 2-2(c), pursuant to the Scope of Work, as disclosed elsewhere In this report, restricted to the stated Intended use by the spectned client or Intended user.) Comments on Standards Rule 2-3 I cer1IIy 1hal, to the bast 01 my knowledge and belief: -1he slaI8menls 01 fact contained In lhIs report are trus and conecl -1he reportBd 1Ila!yses, opinions, and conclusions are limited only by 1he reported assumptions and IImIlIng condIlIons and are my personal, impartial, and unblased professional analyses, opinions, and conclusions. -I have no (or the specllled) present or prospec1lve Interest In the property that Is the subject oIlhIs report and no (or the spec/lied) personallntsrest with respect to Ihe parties Involved. -I have no bias with respect to 1he property Ihat Is the subject 0I1h1s report or to !he parties Involved with Ihls assignment. - my engagement In lhIs assignment was not contingent upon developing or reporting predelennlnsd results. - my cornpensa\Ion lor cornplellng !his assignment Is not contingent upon 1he deve/opment or reporting 01 a predelsnnIned value or d1recl1on In value that lavors 1he cause 01 the client, !he amount 0I1he value opinion, 1he atIalnment 01 a sllpulated resull, or 1he OCCUIl8l1C8 01 a subsequent event dlrecUy related to 1he InIBnded use 0I1h1s &ppI1/sal. - my analyses, opinions, and conclusions were developed, and Ihls report has been prepared, In conIormIIy with 1he lmlIorm Standards 01 Professional AppraIsal PractIc8. -I have (or have not) made a personallnspec1lon 0I1he property that Is the subject oIlhIs report (II more than one person signs IhIs certIItcaIIon, the certIItcaIIon must clearly specKy wI1Ich IndiYlduals did and which lrnIvIduals did not make a personallnspecllon 01 the appraised property.) - no one provided signlllcant reaJ property appraisal assistance to 1he person signing IhIs cerIIIIca1Ion. (II there are excep1Ions, 1he name 01 each IndlYldual proykIng slgnlllcant real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any USPAP related Issues requiring disclosure and any state mandated requirements: SCOPE OF WORK APPRAISER: SUPERVISORY APPRAISER (only If required): SlgnaIure: V- L :;;i:: Name: Dennis Stover Date SIgned: 2-27-07 State CerIIIIcaIIon #: RL 138906 or State license #: State: PA ElqJIndIon Date 01 C8l1IIIcallon or license: 6130/2007 EIIec1iYe Date 01 AppraIsal: 1-4-07 Signature: Name: Date SIgned: State C8l1IIIcaIlon #: or State license #: State: Exp/ra1Ion Date 01 Cellllicallon or license: Supervisory AppraIser Inspec1lon 01 Subject Property: D DId Not D ElIIeI1or-OOIy from s1reel D InIBrIor and ExIBrIor Form 1006 - 'WInTOTAL' appraisal soItWare by a fa mode, Inc. -1-8O()..ALAMOOE Summary Report Individual Condominium Unit Appra sal Report FIle# 7-0214 R-1 The DUlDOSe 0I1hIs sumM..... ,.......!oal reoort Is 10 DI'O'IIde the lender/cOen! wllh an accurate, and adeouatelv sullllOl1ed, opinion 01 the market value 01 the subiect property. Prooertv Address 130 W Portland St Unft# 5 City Mechanlcsbulll Stale PA ZID Code 17055-7412 Borrower NA Owner 01 Public Record The Estate of Colleen D. Yinoer CountY CUmberland Deed Book 0035T Paoe 01149 . . _. ..... . . Assessor's Parcel # 19-22-0519-057.-U130-5 TaxYear 05-06 R.E. T8XllS S 1 317 ProIecl Name Mechanicsbulll Borouah Phase # Phase 1 Mao Reference 25420 Census Tract 42041-0114.00-3 Occupant 15<1 Owner 0 Tenant r I Vacant Special Assessments S NA HOA S 75 11 oer year IXI oer month Property RI ed C8J he SImDIe fl Leasehold I I Other (descJ1bel Asslarvnent Type I I Purchase Transacllon r 1 Reflnance Transaction IXI Other (descJ1bel Market Value for Estate Lender/Cllel1t Samuel L Andes Attornev at Law Addms PO Box 168 I _~a PA 17043 Is the su culT8l1lly offered for sale or has R been offered for sale In the tweIw rnonlIls orlor to the e1fec1lve datB 0I1hIs appraisal? f 1 Yes IXI No ~ data source(5) used, s\. and daters\. CCTAO I D did D did not anaJyze the contract for sale for the subject purchase transaction. ExplaIn 1I1e results 01 the analysis 0I1I1e contract for sale or why the analysis was not performed. NA ConlraclPrlce S NA Date 01 Conlracl NA Is the DIOIl8ItV seller the owner 0I1lUbIIc 18COI'd? II Yes LJ No Date Source(s) Is 1here any financial assls1ance (loan charges, sale concessions, gilt or downpayment assls1ance, etc.) to be paid by any party on behalf of the borrower? . Yes, r8IlOrt the total doUar amount and descr1be the Items 10 be paid. NA DYES DNO Note: RIce IIIcIthe I'ICIII of the neighborhood 811 not lIPPflI/I8I f8ctorL LocalIon Urban C8J Suburban r 1 Rural I Prooertv Values & ~ <I S1able r 1 DecIlni1a . BuI-UD OVer 75' IXI 25-75" r lllnder 25' IllemaruVSupply [Shor1aoe ~ <I In Balance I I Over SUooIv . Growlh RaoId IXI S1abIe r lSlow I Marketing TIme [ Under 3 m1hs ~ a 3-6 m1hs r 1 Over 6 m1hs . NeIohborhooi Boundaries The neiahborhood consists of the Portland Court develnnment. . . PRICE AGE lJn&.UnIl 75 " S (()()ol (VlSl 2-4 UnIt 10 " 90 Low 1 Mulll-Famllv 5 " 850 HIoh 30 Commercial 5 " 115 Pled. 15 Olher 5 " llescJ1P11on Shnnnlnn schools and churches are located within 5-10 minutes of the llI'Ooertv. Full service shoDDinll Is available at the and malls aDlll'Oxfmate1y1D-15 minutes. Public school students attand the Mechanlcsbulll School District. Emolovmant centers are located In Hanisbulll. CamD Hili York. and Machanlcsburo. MlIIIall CondIlIons Onclullnll suPPOll for the above conclusions) Market conditions In the subiact Il9iohborflood are considered mocIeretelv active with low morIoaae Interast rates being the Drimarv catalvsl Sales In recent weeks have been modaretelv active. TVDicaI flnanclno for resldantial DI'OIlElrties Includes 80% to 90% loan 1-3 DOlnts 6.0 to 6.75% mort!:l8lle Interest rates for UD to 30 vealS. TOIlOlII3Ilhv Ava Size Ava Densllv Ava Classlllcallon RH ZonIno DesClllJllon Residential HIDh Densltv Z ~ Legal r l LeoaI Nonconformlno - Do the zonlno reoulallons oermIl rebuOdlno 10 current densl\v? I I Yes U No 1 No ZonIno I IIIIeoaI (describe) Is the hIahes and best use of s VIew Avo as Improved (or as and soeclflcallonsl the oresen! use? IXI Yes l I No . No describe U1111lle1 Public 0lIIer (cIeIcIfbe) Public 0lIIer (deIcrlbe) 0hIlIl EIectrlcI\y 15<1 D Water C8J [J S1Ieet Macadam . Gas I I I I NA Sanitary Sewer 15<1 [1 Alley None FEMA SoecIal Flood Hazard Area I I Yes 15<1 No FEMA Flood Zone X fEMA Mao # 4203620005D Are the uUIIlIes and off-sRe aI for the mar1cBt area? C8J Yes n No U No describe Are 1here any adverse sRe condlllons or exIBmaI factors (easements, encroacIvnents environmental condIIons land uses, etc.l? [ 1 Yes 15<1 No U Yes descr1be There are no aooarenl easamants encroachmants sDeClal assassments slide areas or llleoallleoal nonconforminll zonlnll uses. The site Is not In a HUD IdenlIfled f100d hazard area. - TvDe Public PrIvIIe ~ [ fl I FEMA Man Date 3/3/1992 Date source(s)lor \lI'Ol8Cllnformallon HOA oresidant .~ U Delached 0 Row or Townhouse 0 Ganlen ~ Mld-R1se 0 IIdI-RIse i01her(descrlbel # 01 S1Drles One ExIertor WaIs VlnvI # 01 UnIts NA # 01 Phases # of Elevalors Nons Roo! Surface FG # 01 UnIts Completed NA # 01 UnIts I EldslIna I'I'OIIO!lIlII TOIlII # Partdno 72 # oIl1n1ts For Sale NA # 0I1lnIts for Sale ] Under ConstruclIon Rallo (soacesfunltsl NA # 01 UnIts Sold NA # 0I1lnIts Sold Yell' Bull 1989 Tvoe Street # 01 UnIts Rented NA # 01 Units Rented EffecIlye Aae 15 Guest Partdno Street # of Owner Occupied UnIts NA # 01 Owner OccuDled UnIts OccuDlll1CV Residence I I Second Home or RecrealIonal I Tenant Is 1he dev8looer/bUllder kI conlroI of the Homeowners' Assoclallon (ll()Al? I I Yes 1:><:1 No GlIlUP - C8J Homeowners' AssocIaIIon I U8YeIODer [J M . Provtde name 01 3 36 o 36 5 31 # 01 Planned Phases # 01 Planned UnIts # 0I1lnIts for Sale # 0I1ln1ts Sold # 0I1kl1ls RenIBd # 01 OWner 0cclIIlIed UnIts NA NA NA NA NA NA Does same lndiYIdual, k1Yestor aroup, COIIlOI31Ion, e1c.l own more 1han 1~ of 1he total units In the Dnllect? [J Yes C8J No lYes, DescJ1be Was the IlI'OIect creaIBd by the conversion 01 sllnlo a condominium? I I Yes 1:><:1 No . Yes describe the original use and datB 01 conversion. Are the units, common elemell1s, and recreaIIon facIII1Ies com rehabIIltaIIon for a condominium conversion)? IX Yes rl No . No, describe Is 1here any commercial space In the PIlIIecl? [J Yes ~ No . Yes, describe and IndIcalB the overaI oercentaoe of the commercial space. Freddie Mac Form 465 March 2005 Page 1 of 6 Fannie Mae Form 1073 March 2005 Fonn 1073- "WInTOTAL' appraisal software by a fa mode, Inc. -l-8lJO..ALAMODE n IV ua on om n urn n ~ppra sa epo FlIe# 7-()214 R-1 Describe the condition of the project and QUaIIly of construc1lllll. Qualitv of construction Is averaoe. . . .. . . Descrlle the common eIemenIs and recreallonallacDlUes. Green area and ouest aar1dno. . . Are any common elements leased to or by the Homeowners' Association? 0 Yes ~ No R Yes, describe the rental terms and options. . Is the Pl'lIIecl subleclto a ground rent? rl Yes !XI No RYas, $ per year (describe terms and condIlIons) , . Are the oarIdno laclll1las adequate for the Df'OIecl size and lYDe? c><:J Yas 0 No R No, describe and commeiIl 011 the effect on value and I U did ~ cId not analyze the condomIrium project budget for the cum year. Explain the I8SUIts of the analysis of the budget (adequacy of feas, 18S8/Y8S, etc.), or why the analysis was not performed. Budaet not available to aooralser. . Are ther8 any other feas (other than I80UIar HOA charuas\ for the use of the Df'Olecllacilltles? nYasc><:JNo R Yas, report the chamas and describe. . ComDal8d to other co of similar ouallty and deskin, the sublect unit c o Hlah c><:J Average [J Low R High or Low descrIle . : Are there any special or unusual characteristics of the project (based 0I1111e condomlnlum documents, HOA meeIfngs, or other Information) known to the appraiser? n Yas 15<1 No R Yas describe and explain 1IIe effect on value and . UnRCharlIe $ 75 per rnoo1h X 12 - $ 900.00 per year Annual assessment c 818 feel of Df'OSS IIYIna area = $ 0.80 UlIIIlIes Included In the unit mon1hiV assassment c><:J None rJ Heal D Air Condlllonlno I ~W!II1/'.lIv ] Gas [J Water [J Sewer fl Cable [J 01her (describe\ Roar # 2 Aoors ColMn Ava . AreoIace(s\ # ~None # of Levels 1 Walls Drvwall Ava WoodSlovels\ 11 I RanaeIOven 1 Garaoe f 1 CoveI8d c><:J Open Type HP Fuel Elec Trfrn/Flnlsh Wood Ava DeciQPalIo I DIso c><:J Microwave # of Cars 2 Central AC [J individual AC Balh WaInscoI Aberolass Ava ~ PorcMlaIconY Balcoll' DIshwasher I!XI Assloned I, Owned ] 01her (describe) Doors Wood Ava Other WasherlDrY8r Moo Soace # NA Anlshed area Ibove oralie conlaIns: 5 Rooms 2 Bedrooms 1 Balh s 1 128 SouaI8 Feel of Gross Uvtno AI8a Above Grade Are 1he heallna and cooling for the Indvfdual units seoarateiY metel8d? IX! Yas L J No R No, describe and comment 011 compallbillly to o1her oroIecIs In the markBl area. . , AddItI0naI features (spec1al8ll8l1lY eIlIclanl Rems, etc.\ Insulation Describe the condIllon of the needed 180m, deler1oraIlon, I8naVatillIIs, remodeIIna, etc.\. The unit Is In averaae condition. There are no reaalrs . needed. Are ther8 any DhYslcal deflclancies or adverse conditions lhal affect the 1IvabIIiIY, soundnass, or structuralln\BQrIlv of the Drooertv? U Yas !XI No R Yas, descrIle Does the conform to the neluhborl1ood (Junctional utIl'llY, sMe, condition, use, CllIIStruc1lon, etc.\? !XI Yas U No R No, describe I !XI did I I did not research the sele or transfer hIstorv 01 the su and comoarabie sales. R not. exoIaln 1- '"'' .. '" -.........-..... "'........ ...... -.........- Dalasouroe(s CCTAO research ] did c><:J did not I8V8aI any llI10r sa/es or lranslels of 1he com~ sa/es for the war Drfor to the date of sale of the COII1II8IlIbiIl saI8. DaIa source(s MLS iii Reoort the results of the l8Search and analysis of the IlIlor sale or transfer hfstory of the su and comoarabie saJes (raport additIonaIllI1or sales 011 PIIII8 3). ITEM SUBJECT COMPARABLE SALE #1 COMPARABlE SALE #2 COMPARABLE SALE #3 Dale of PrIor SalelTransfer Not In the last 3 veers. Not In the last vear Not in the last veer Not In the last veer . Price 01 PrIor SalelTransfer NA NA NA NA ~ Data Source(s) CCTAO MLS MLS MLS ElIecIIve Date 01 DaIa Source(s) 2.26-07 2-26-07 2-26-07 2-26-07 I Analysis 0/ DIfor sale or lr1nsf8r hIslorv of 1IIe su and COIl1D8n Ible salas. NA I d' Id Ie d II U ItA I I R rt Summary Report Freddie Mac Form 465 March 2005 Page 2 of 6 fannie Mae Form 1073 March 2005 Form 1073- 'WInTOTAL' appraisal software by a Ia mode,lnc. -l-800-ALAMODE Individual Condominium Unit Appraisal ReDOrt There are 1 c currenll offered lor sale In lhe sublecl nelohbolllood ranalno In DliC8Irom $ 109 900 There are 11 cornoarabIe safes In lhe sublec within lhe oast tweIw monlhs ranoIna In sale Drice from $ 89 900 IQTURE I SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 Address and 130 W Portland SI, # 5 126-4 W.Portland SI. 128-12W.Portland SI. UnIl# Mechanlcsburo PA 17055-741 Mechanlcsbum Mechanlcshllm Project Name and Portland Court Portland Court Portland Court Phase Phase 1 Phase 1 Phaee 1 PruxfrnItv 10 Sublect Less than .01 mile E Less than .01 mile E Sale PrIce 1$ NA $105000 $ Sale PrIceIGross Uv. Area $ s . II. $ 93.09 sa. II. $ 84.13 sa. II. Dala Sourcels} CourthouselCPMLJReeltor CourthouselCPMLJReeItor Ver1IIcallon Sourcels} MLS MLS VALlf ADJUSTMENTS DESGRIP1IOH DESCRIPTION +(.} $ Adlus1menl DESCRIPTION +1.) $ Adilstment Sales or AnancIng ConventIonal Conventional GoncessIons None Known Sailers Halo DaI8 01 SaIe/TIme 1/31/07 MT 4 10110/06 MT 14 LocatIon Suburban Suburban Suburban l.easeIlokWee SlmIiie Fee Slmole Fee Slmole Fee SlmnlA HOA Mo. Assessment 75 75 75 Gonvnon 8emenls Green Area Green Area Green Area and Rec. FacIIIIIes NA NA NA Floor LocatIon 2 1 3 VIew Avn Ava Ava . Deslan 1StvIe} Flat Flat Flat · Qualltv 01 Construction Ava Ava Ava : AcluaIAOe 18 18 18 GondIlIon Avn Ava Ava · Above Grade Tdallllctms.1 Rallis ToIlIllBdrms.1 Rallis TolaIlllctms.1 BaIhs . Room Count 5 12 I 1 5 I 2 I 1 5 I 2 I 1 . Gross UvIno Area 1128 so. II. 1 128 sa. II. 1128 so.lI. · Basement & Anlshed NA NA NA Rooms Below Grade NA NA NA FunctIonal UIIIIIv Ava Ava Ava H EHP/CA EHP/CA EHP/CA . Enernv EIftcIent IIBms Insulation Insulation Insulation G 2 NA NA PorcIVPaIIoIDec Balconv Patio Balconv Summary Report FIIe# 7..()214 R-1 10 $ 109 900 10$ 111900 COMPARABLE SALE # 3 130-8 W. Portland SI. Mechanlcsbum Portland Court Phase 1 Less than .01 mile E 94900 $ $ 79.70M. fl. CourthouselCPMLlReeltor NA DESCRIPTION +(.} $ Ad/Uslrrl8nt Cash -2 847 None Known 3/31/06 MT 14 Suburban Fee Slmnle 75 Green Area NA 2 Ava Flat Ava 18 Avn T lltIl 1Ilctms.l Rallis 5 I 2 I 1 1128 M.II. 89 900 +5.000 NA NA Ava EHP/CA Insulation NA Balconv NetAdilstmentffotall fl + rl - $ n + 15<1. $ -2847 15<1 + r l - $ 5000 Adtusted Sale PrIce Net Adj. % Net Adl. 3.0 % Net Ad]. 5.6 % 01 Gross Adl. % $ 105 000 Gross AdJ. 3.0 % $ 92053 Gross Adl. 5.6 % $ 94.900 ~ 01 Sales ~ Sales used were all In the same marKet area. Adlustments were based on marital extraction and lor The Indicated value ra/1D9 extends from a low of $92.05310 a hiCIh of $105 000 The Indicated marital value Is estimated 10 ba less than the U""- and of the value ra/1D9 and at $100 000. IiiIiii Sales GomoarIson_$ 100 000 Es1maIBd MonIhIv MarIlBl Rent $ NA X Gross Rent MuIIioIier . SUIIIIIlIIV 01 Income IfriO SUlllXllllor market rent and GRMl NA =$ ~ v!! Income ADoroach IndIcaIIId V_ bY: SIIeI $ 100 000 Income ADDraIch (II cIMIoaedl $ NA IInsulliclent marital date was available 10 1lI'l'l<'....... the Income ~.h. used ae a check for this """"""""I and kmIcallv sets the UDDfl/' limit of value. The Sales Comoerlson A;;;:;;:;;;;ch Is deemed most reliable and nlvan areatest welahl . . lID appraisal Is made ~ "as Is" ,0 subject 10 completion per plans and spec/IIcaIIons on lhe basis 01 a hypotheUCa/ condlllon 1hat lhe Improvements haw been compIeIBd, 0 subject 10 lhe following repak1 or aIlBralIons on lhe basis 01 a hypolhetIcaJ condition 1hat lhe IBpairs or aIIBIaIIons haw bean compIelBd, or 0 subject 10 lhe lolIoWIna iec.iirid lnSoecIIon based on lhe exIraonlInarv assurnDllon lhaIlhe condIlIon or dellclencv does not reouJi& aI1BraIIon or rsoaIr: If ~ Is sold 8ublecllo termite and radon certIflcatlons with alXll'Blsed value based on cleer test results. a.ed 011 . CCl!RJlIeIII vIauaIlnapectIon or the InlBItor IIId IXIIIlor .... or the IUbJect PfOIlIItY, daIIned 8COp8 of work. IIIIIment or IllUmplIona IIId UmIUng concIlIona, IIId ippnIIIer'l cerllllcatlon, my (~ opinion of the IIIIIket value, .. detid, -of lIie IllII property IIIat II the aubjecI or Ihll report Ie $ 100 000 II of 2-22-07 w111ch Ie the dele or inIIlllI:tIon IIId the efIeclIv8 dele of Ihll IIIIlIIIIsii. Freddie Mac Form 465 March 2005 Page 3 of6 Fannie Mae Form 1 073 March 2005 Form 1073 - 'WInTOTAL' appraisal software by a Ia mode, Inc. -l-BOO-ALAMODE Individual Condominium Unit A Summary Report FIIe# 7-0214 R-1 This report form Is designed to report an appraisal of a unit In a condominium project or a condominium unit in a planned unit development (PUD). This report form Is not designed to report an appraisal of a manufactured home or a unit In a cooperative project This appraisal report Is subject to the following scope of work, Intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the Intended use, Intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to Include any additional research or analysis necessary based on the complexity of this appraisal assignment Modifications or deletions to the certlflcatlons are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership In an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal Is defined by the. complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certlfications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the Interior and exterior areas of the SUbject unit, (2) Inspect and analyze the condominium project, (3) Inspect the neighborhood, (4) Inspect each of the comparable sales from at least the street, (5) research, verify, and analyze data from reliable public and/or private sources, and (6) report his or her analysis, opinions, and conclusions In this appraisal report. INTENDED USE: The Intended use of this appraisal report is for the lender/client to evaluate the property that Is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The Intended user of this appraisal report Is the lender/client 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 or she considers his or her 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 concesslons* 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 Instltutlonal 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 ASSUMPTIONS AND L1MmNG CONDmONS: The appraiser's certification In this report Is subject to the following assumptions and limiting 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, except for Information that he or she became aware of during the research Involved In performing this appraisal. The appraiser assumes that the title Is good and marketable and will not render any opinions about the title. 2. The appraiser has proVided a sketch In this appraisal report to show the approximate dimensions of the Improvements. The sketch is Included only to assist the reader 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 this appraisal report whether any portion of 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, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, 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 research Involved In performing this appraisal. Unless otherwise stated In this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or Implied. 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, this appraisal report must not be considered as an environmental assessment of the property. 6. 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 the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 465 March 2005 Page 4 of 6 fannie Mae Form 1073 March 2005 Fonn 1073- 'WinTOTAI.' appraJsaI software by a fa mode,lnc. -1-aoo-AlAMODE Individual Condominium Unit Appraisal Report Summary Report Riel 7-0214 R-1 APPRAISER'S CERTlRCATlON: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated In this appraisal report. 2. I performed a complete visual Inspection of the Interior and exterior areas of the subject property. I reported the condition of the Improvements In factual, specific terms. I Identified and reported the physical deficiencies that could affect the livability, soundness, or structural Integrity of the property. 3. I performed this appraisal In accordance with the requirements of 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 at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that Is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and Income approaches to value but did not develop them, unless otherwise Indicated In this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise Indicated In this report. 6. I researched, verified, analyzed, and. reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise Indicated In this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all Information In this report that was provided by parties who have a financial Interest In the sale or financing of the subject property. 11. I have knowledge and experience In appraising this type of property In this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area In which the property Is located. 13. I obtained the Information, estimates, and opinions fumished by other parties and expressed In this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken Into consideration the factors that have an Impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse Influences In the development of my opinion of market value. I have noted In this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the Inspection of the subject property or that I became aware of during the research Involved In performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and Information In this appraisal report are true and correct. 16. I stated In this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions In this appraisal report. 17. I have no present or prospective Interest In the property that Is the subject of 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 opinion of market value In this appraisal report on the race, color, religion, sex, age, marital status, 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 or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction In value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan appUcation). 19. I personally prepared all conclusions and opinions about the real estate that were set forth In this appraisal report. If I relied on slgnlflcant real property appraisal assistance from any Individual or Individuals In the performance of this appraisal or the preparation of this appraisal report, I have named such Indlvldual(s) and disclosed the speclflc tasks performed In this appraisal report. I certify that any Individual so named Is quallfled to perform the tasks. I have not authorized anyone to make a change to any Item In this appraisal report; therefore, any change made to this appraisal Is unauthorized and I will take no responsibility for It. 20. I Identified the lender/client In this appraisal report who Is the Individual, organization, or agent for the organization that ordered and will receive this appraisal report. freddie Mac Form 465 March 2005 Page 5 of6 Fannie Mae Form 1073 March 2005 Folm 1073- 'WinTOTAL' appraisal soIlwant by a Ia mode, inc. -1-800-ALAMOOE Individual Condominium Unit Appraisal Report Summary Report FIIe# 7-0214 R-1 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or Its successors and assigns; mortgage Insurers; govemment sponsored enterprises; other secondary market participants; data collection or. reporting services; professional appraisal organizations; any department, agency, or Instrumentality of the United States; and any state, the District of Columbia, or other Jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (If applicable) consent. Such consent must be obtained before this appraiSal report may be disclosed or distributed to any other party ~ncludlng, but not limited to, the pUblic through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/Client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or Its successors and assigns, mortgage Insurers, govemment sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that Involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined In appliCable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as If a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any Intentional or negligent mlsrepresentation(s) contained In this appraisal report may result In civil liability and/or criminal penalties Including, but not limited to, fine or Imprisonment or both under the provisions of TItle 18, United States Code,Sectlon 1001, et seq., or similar state laws. . SUPERVISORY APPRAISER'S GERTlAGATlON: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report Including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser Identified In this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), Is qualified to perform this appraisal, and Is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies 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 at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined In applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as If a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Signature "L2- L s-l:: Name Dennis Stover Company Name Clauser Real Estate Appraisals Company Address P. O. Box m. Camp Hili. PA 17oo1-om Telephone Number C71n 737-7300 Emall Address dstovennaxlBlcomcnet Date of Signature and Report 2-27-07 Effective Date of Appraisal 1-4-07 State Certification # RL 138906 or State Ucense # or Other State # State PA Expiration Date of Certification or Ucense 6l3Ol2OO7 ADDRESS OF PROPERlY APPRAISED 130 W PorUand st # 5 Mechanlcsbul'll. PA 17055-7412 APPRAISED VALUE OF SUBJECT PROPERlY $ 100.000 LENDER/CUENT Name Company Name Samuel L Andes. Attomev at Law Company Address PO Box 168. Lemovne. PA 17043 Emall Address Fannie Mae Fonn 1073 March 2005 Freddie Mac Fonn 465 March 2005 SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Emall Address Date of Signature State Certification # or State Ucense # State Expiration Date of Certification or Ucense SUBJECT PROPERlY o Old not Inspect subject property o Old Inspect exterior of subject property from street Date of Inspection o Did Inspect Interior and exterior of subject property Date of Inspection COMPARABLE SALES o Did not Inspect exterior of comparable sales from street o Old Inspect exterior of comparable sales from street Date of Inspection Page6of6 Fonn 1073 - 'WInTOTAl' appra/sa/ soIIware by a Ia mode. Inc. -1-800-Ai..AMOOE Subject Photo Page Coo Cumberland Stale PA Code 17055-7412 Subject Front 130 W Portland St, # 5 NA 1,128 5 2 1 Suburban Avg Avg Avg 18 Subject Rear Subject Street Folm P1CPIX.SR - 'WInTOTAL' appraisal software by a Ia mode, k1c. -l-800-ALAMOOE SaJes Pr1ce Gross LMng Area TIlIlII Rooms Total Bedrooms TIlIlII Bathrooms loca1Ion VIew SIla Quality Age Subject Interior Photo Page Coo Cumberland S1aIe PA Code 17055-7412 Subject Interior 130 W Portland St, # 5 Sales PrIce NA Gross lMng Area 1,128 Total Rooms 5 Total Bedrooms 2 Total Ba1hrooms 1 Location Suburban VIew Avg SIte Avg Quality Avg Age 18 Subject Interior Subject Interior Form P1CPIX.SI- "WInTOTAL' appraisal software by a Ia mode, Inc. -l-aoD-AlAMODE Subject Interior Photo Page Cou Cumberland Slate PA Zl Code 17055-7412 at Law SubJect Interior 130 W Portland Sl, # 5 Sales Pr1ce NA Gross UvIng Area 1,128 Total Rooms 5 Total Bedrooms 2 Total Balhrooms 1 LocaIIon Suburban View Avg SIIB Avg Quality Avg Age 18 SubJect Interior SubJect Interior Form PICPlX.SI- 'WInTOTAl' appraisal software by a Ia mode,lnc. -l-800-ALAMODE Comparable Photo Page Coo Cumberland at Law Slate PA Code 17055-7412 Comparable 1 126-4 W. PorUand Sl Prox.lD Subject Less than .01 mile E Sale Prfce 105,000 Gross living Area 1,128 TolaI Rooms 5 To1aI8edrooms 2 TolaI BaIhrooms 1 I.ocaIIoo Suburban VIew Avg SiIB Avg OUallly Avg Age 18 Comparable 2 128-12 W. Portland Sl Prox. 10 Subject Less than .01 mile E Safe PrIce 94.900 Gross UvIng Area 1,128 TolaI Rooms 5 Total Bedrooms 2 TotaIllaIhmoms 1 locauon Suburban View Avg SiIB Avg OUaHty Avg Age 18 Comparable 3 130-8 W. Portland Sl Prox. 10 Subject Less than .01 mile E Safe PrIce 89,900 Gross UvIng Area 1,128 Total Rooms 5 To1aI Bedrooms 2 To1aI Ballrooms 1 locallon Suburban View Avg SiIB Avg OUallly Avg Age 18 Fonn ptCPD(.CR - 'WlilTOTAl' appraJsaI sollware by a Ie mode,lnc. -1-800-AlAMODE NA 'roo8rlv Address 130 W Portland St b Mechanlcsbura County Cumberland Stale PA ZID Code 17055-7412 anltar Samuel L Andes Attorney at Law Special Conditions Ale No 7-0214 R-l SPECIAL CONDmONS ADDENDUM The following checked Items are spec/flc special conditions that were identified by the appraiser during the Inspection of the subject property, the Incompareble sales, and thelr neighborhoods and Iocatfons. 1. The subject Is located In a rurel area and Is less than 25% built-up. The condition Is typical and common for the area and DOES NOT affect the market value. _X_ 2. Commercial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods and DO NOT affect the market value. -~ 3. Industrial uses are located within the subject's neighborhood. The presence of Industrial uses, Is typical for the neighborhood and DOES NOT affect the market value. _X_ 4. Vacant and underdeveloped land uses are located within the subject's neighborhood. These uses are typical for the area and DO NOT affect the market value. - 5. The predominant value In the neighborhood Is less than that of the market value of the subject property, This condition Is due to the superior qualities of the subject property as described In this report. This condition DOES NOT affect the market value. 6. The subject property Is located In a F. I. A. identified Flood Zone. 7. Dampness is noted In the basement of the subject. Standing or running water was not present on basement floor. _X_ 8. The subject Is older than 1lve(5) years old~ Ail mechanical systems Including the heating, electrical and plumbing system appears upon a visual exterior Inspection to be In working order. No warranties are Implied In this statement 9. The electrical system was not connected during Inspection. _ 10. The water service was not connected during Inspection. _ 11. The heating system wes shut clown during Inspection. _ 12. Well and septic are common to the area. _ 13. Repair items were noted In the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The repair Itema are cosmetic In nature and DO NOT affect the market value. - 14. Subject Is new construction and was 90% completed on date of inspection. Compliance and completfon Inspections suggested prior to settlement. _X_ 15. Should property be sold, termite and radon certIflcatfons are suggested, with appraised value based on clear results. - 16. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is consldared common and typical for the neighborhood and DOES NOT affect the market value. - 17. The land value exceeds 30% of total value. This Is due to the large size of the site. this condition Is consldared to be typical and common and DOES NOT affect there market value. - 18. IndMdual adjustments ware required that exceed 10%. These adjustments were required due to the lack of more similar comparables on that IndMdual rating. Ail three comparebles are the BEST AVAiLABLE. - 19. Total adjustments exceed 15%. This Is due to the lack of comparebles on that IndMdual rating. Ail three comparables are the BEST AVAiLABLE. _X_ 20. One or more compareble sales are older than s1x(6) months old. Aithough there are comparable properties in the subject area, none have sold recently, therefore, sales In excess of six (6) months old had to be used. _X_ 21. One or more of the comparabies used were In excess of one(l) mile from the subject property. Although there are comparables In the Immediate area, none have sold recently. Therefore, It was necessary to use comparable sales outside of the Immediate area. Ail comparables used are located in slmller neighborhoods and within the same marketing ~rea. Ail three comparebles used were the BEST AVAILABLE. _ 22. Roofing certIflcatfon Is suggested. _ 23. Plumbing certifIcatlon Is suggested. _ 24. Electrical certifIcatlon Is suggested. _ 25. Heating certIflcatfon Is suggested. _ 26. Flood Hazard Insurance Is suggested. - 27. Seller Is paying part or all of closing cost. This DOES NOT affect the market value. _X_ 28. Ail comparable sales are closed sales. -"_ 29. The subject property has not transferred In the past 3 years. _X_ 30. This appraisal Is a SUlTllTl8lY Report with complete date retained in appraisal file. Fonn SUP - 'WInTOTAl' appraisal software by a Ia mode, Inc. -1-800-AlAMODE Signature Compliance Ale No. 7-0214 R-1 NA Address 130 W Portland St Mechanlcsbu Samuel L. Andes Attorn Cumberland StaIB PA ZI Code 17055-7412 ELECTRONIC SIGNATURE COMPLIANCE Wlntotal and Project 2000 are fully ASS (Appraisal Standards Board) compliant in their security. The signatures on this report have not been altered In any way and tha digital signatures are to be considered as original. Form SUP - "WInTOTAl' appraisal sollwal8 by a la mode, Inc. -1-800-AlAMODE Certificate Coo Cumberland StaIB PA ZI Code 17055-7412 at Law "'. .~., ,- ilamlS>L &TOVER "G25ADEUAST ..~OWNPJ, 17057. ;()~ )Cer6fiCate TyPe. .;~ ., ~ . . . ';C,dlfledResidentfal Appraiser ., Certificate Number ;~~r:~ i :~L-.~.. ~ . ~ol~...t:OecaplIionaI Affairs fJj{~/!P/,l. Fonn MAP.PlAT - 'WInTOTAI.' appraisal software by a Ia mode,lnc. -1-800-ALAMOOE .... bfApB W- Commenta: GLA1 Fira-t Floor Net LIVABLE Area Building Sketch Coo Cumberland at Law 130 W. PORTLAND ST., UNIT 5 44.0' BEDROOM ~ 51 BATH LMNG ROOM ::::> :s Stale PA o lci .... " 36.0 " 15.0 Form SKT.BldSkI-'WInTOTAL' aprnIsaI software by a la mode, Inc. -1-800-ALAMOOE o cO N DINING BEDROOM KITCHEN AREA 8.0' o CO; .... 36.0' Zi Code 17055-7412 ........v~""" .:;'i:c'jf$-I; .~"'."."".<..."'-'_:;;l' .if.~~_.. 1128.0 1128.0 (Rounded) 1128 2 ltams (Rounded) 1008 . 0 120.0 1128 Location Map Coo Cumberland Code 17055-7412 at Law /,---~, /'\ y~' -'>t II ~:- .; ...--...-' - ., :''''"'':' , " 'It /' /~ .. ' " ,f" '!::~/ . '"-.... ' \.0.-..\ , \ 'l '. Co, \. , t :\ *, / ____I 'y-, . :; /" - 'lItio..../ ----.. ,/ ~ ,\ ~ , i ) .. r-n---- " 1 f i'-- -~.. liP --~::::::.-..--_/-~"'-' .- ,.----.-- ' " ',- ""-"'-::':'// .-------' , , J", ~--~-- :'. ~' .------- ... .. .. ' , ' , ' ~-,- __l: ,'- ,__,II., ", M.w-.' , {-:-/ ~~ \\ ......... t,., , 'k '" \-+- ,,=-- \~. . ' ~ I' . .' ~...o ~/1.12 I' ~ ' . . = ". . '. . ." ~. \;":/ . ,. ....t . \,~~/,: \,~, \ ,,-<.~ , ~"."r.--r,' ....... .',' . i..' ~ """ c"0.. .---<, ..~~. !l.- .,.~'" ".,.' ,,:'u-'" '-'7 -~."'~ .... . c' . __ .,-"" .. "\ · L--'--t::., /~;:r-:",,/ · /~, --' \,..-~\ " \ ".~ .~,.;~....--"",,/" .' ~----'/ '; \ .:::,' / -> _.,,....-",' ~J' , "",' :' \ _~//', ,-'t:',-,\/ :~\ '~~,:, /" //..Jt.~,...- /" ;/-::,~,~,;;:r \ ~~, /.........,.. . I ~ /" ?~ /" /' /. \ '.---" . ' ' ' "'- JY'" /' - " .. /c..... ,;., ';'''' ' ";"> . ' t .,,;. .~' c/ ';;0 . \ ,~"v ,~ "I"',; / ",.''''''' il i \',~ " .-.1 ~..' \'." ~I_/ - '~ --' .. ,_____~ 1 I~' .. , j Form MAP.LOC - 'WInTOT ' AL appraisal software by a Ia mode Inc , .-1-800-ALAMOOE o PNCBAN< January 31, 2007 Samuel L. Andes Attorney at Law 525 North Twelfth Street P.O. Box 168 Lemoyne, P A 17043 RE: Estate of Colleen M. Yinger, deceased SSN: 177~24-6006 DOD: 1/412007 Dear Mr. Andes: 'IJ.C: roo ~'1;)l:I t"'.101 In response to your request for Date of Death balances for the customer noted above, our records show the foHowing: Certificates of Deposit Account #21001011049 COLLEEN M YINGER DOD balance: $7,500.00 + $8.12 accrued interest Account #21001011050 COLLEEN M YINGER DOD balance: $10,000.00 + $10.84 accrued interest Account #21001011270 COLLEEN M YINGER DOD balance: $4,551.41 + $9.30 accrued interest Checking Account Account #5070076097 COLLEEN M YINGER DOD balance: $62,603.80 + $3.37 accmed interest Savings Account Account #5030061288 COLLEEN M YINGER DOD balance: $11,134.96 + $.49 accrued interest Page 1 of 2 Established 10/19/1993 Established 10/1911993 Established 12/12/1994 Established 04/19/1993 Established 04/08/1983 ~.~ I~~ W~WU , .~~ Please note that this office only provides date of death balances for deposit accounts (lRAs, CDs, Checking and Savings accounts). We do not process any tinancial transactions or provide statements. 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, ~~ Rachel1e Wells 1-800-762-1775 P7-PFSC-04-F soo first A vc. Pittsburgh PA 15219 Page 2 of2 Member FDIC TOTAL P. 02 Allstate Life Insurance Company 544 Lakeview Parkway Vernon Hills, IL 60061 Telephone: (877) 499-6418 Facsimile: (866) 635-4523 Q}}> Allstate. FINANCIAL February 6,2007 Samuel L. Andes Attorney at Law P.O. Box 168 Lemoyne, P A 17043 Re: Contract No: Colleen M. Yinger GA280553 Dear Mr. Andes: We have been requested to complete IRS Form 712 with regard to the above referenced contract. The purpose of Form 712 is to provide an estate or donor with the value of a life insurance contract or its proceeds as of a certain date (usually the owner's date of death or date of transfer of the contract). This contract is an annuity contract, which is not reportable on IRS Form 712. The following information is provided for estate purposes only as of the date specified: Date of Death: Annuity Value* as of Date of Death: Cost Basis: Named Beneficiary: January 4, 2007 $ 8,812.14 $ 8,810.00 Mark D. Yinger *The actual amount paid may differ due to Market Value Adjustments and/or any applicable Surrender Charges. If you have any questions, please contact our Customer Care Unit at 1-877-499-6418. Sincerely, '~~~ Valarie Melton Sr. Claim Examiner