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HomeMy WebLinkAbout06-29-07 . --' 15051:.01111117 REV.1 BOO 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 7 File Number 0506 Date of Birth 196403376 05312004 06081948 Decedent's Last Name Suffix Decedent's First Name SHANK PATRICIA MI L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 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 O 4a. Future Interest Compromise (date of death after 12-12-82) o o 7 Decedent Maintained a Uving Trust . (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12"13-82) 5. Federal Estate Tax Return Required o 00 o 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 10 $pausal Povertv Credit (date of death . biltween 12-31-111 and 1-1-95) o 11.Election to tax under Sec. 9113(A) (Attach Sch. 0) ~ORRESPONDENT - THIS SECnON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame . . Daytime Telephone Number E. RALPH GODFREY, ESQ. City or Post Office CARLISLE State PA 7172496333 ~ . (') 5 -li,:t REGISTE~ILLS U~NL .~~: ~~ ! 11 ::c (') :z (/ C::J ! ~ ::;; N fl" ,--r'\ - ::0 1..0 :'1: CJ ~"; (j) ;:>;:; 0 'j(")Q -u --n ;O":Jt -n (.., r- (-") :---':0 _ in :\J --I .. );> W DATE FILED Firm Name (If Applicable) SALZMANN HUGHES PC First line of address 354 ALEXANDER SPRING ROAD, Second line of address ZIP Code 17015 Correspondenfs e-mail address: Matthew M. Shank E. Ralph Godfrey, Esq. DATE L Side 1 15051:.01111117 15051:.01111117 --' .....J :J.SDSbDlf2:J.lf6 REV-1500 EX Decedent'sHame: Patricia L. Shank RECAPITULATION 1. Real Estate (Schedule A)..,....................................................................................... 1. 2. Stocks and Bonds (Schedule B).....................................:......................................... 2. 3. Closely Held Corporation. Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested............. 7.. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11 ).............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................,........:..............:........ 13." 14. Net Value Subject to Tax (Line 12 minus Line 13)................,...........................:.... 14.. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14iaX8ble at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 4 0 ,. 3 9 7 . 0 0 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 :J.SDSbDlf2:J.lf6 Decedent's Social Security Number 196403376 52,500.00 52,500.00 12,103.00 12,103.00 40,397.00 40,397.00 0.00 1,817.87 0.00 0.00 1,817.87 D :J.SDSbDlf2:J.lf6 .....J ESTATE OF Shank, Patricia L. PA Inheritance Tax Return Signature of Additional Fiduciaries FILE NUMBER 21-07-0506 Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true. correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 Name Address 1 Address2 City, State, Zip Date ~73" REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-0506 DECEDENrs NAME Patricia L. Shank STREET ADDRESS 4339 Carlisle Road CITY I STATE I ZIP Gardners PA 17324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 1,817.87 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 0.00 278.05 TotallnterestlPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 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. 8. Enter the. total of Line 5 + 5A. This is the BALANCE DUE. (3) 278.05 (4) (5) 2,095.92 (5A) (58) 2,095.92 .Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER-THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS D [!] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ D 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. 1. Did decedent make a transfer and: a. retain the use or income of the property transferred:................................................................................... b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest: or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................. ....... ................................................................ .............. Yes 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. 99116 (a) (1.1)(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (Ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent. or a stepparent of the child is zero (0) percent [72 P.S. 99116 (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. 99116 1.2) [72 P.S. 99116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is twelve (12) percent [72 P.S. 99116 (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. Rev.1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMM~ TH OF PENNSYLVANIA INHERrrANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shank, Patricia L. FILE NUMBER 21-07-0506 All real property owned solely or as a tenant In common must lie reported at fair mar1tet value. Fair mlllket value is defined as the price at which property would be exchanged between a willing buyer and a wilrmg seller, neither being compelled to buy 01' sell, both having reasonable kllOlMedge of the relevant facts. Real property which Is JoIntIy-owned with right of survlvorslllp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 135 Park Street, Bendersville Borough, Adams County, Pennsylvania - owning 1/2 interest as tenant in common; appraisal attached for $105,000.00 VALUE AT DATE OF DEATH 52,500.00 TOTAL (Also enter on Une 1, Recapitulation) 52,500.00 (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 A (Rev. 6-98) REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shank, Patricia L. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07-0506 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s} attached 7,509.00 B. 1. ADMINISTRATIVE COST~: Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City Year(s) Commil;lsion paid State Zip .2. Attorney's Fees SALZMANN HUGHES PC 1,000.00 3. Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant George H. Shank Street Address 4339 Carlisle Road City Garclners Relationship of Claimant to Decedent 3,500.00 State Spouse PA Zip 17324 4. Probate Fees 59.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative COsts See continuation schedule(s} attached 35.00 TOTAL (Also enter on line 9, Recapitulation) 12,103.00 COpyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) . 8CHIDULE H-A FUNERAL EXPENSES continued COMMONWEAI.'lH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shank, Patricia L. FILE NUMBER 21-07-0506 ITEM NUMBER DESCRIPTION AMOUNT 1 Ben Myers - grave opening - 450.00 2 Dugan Funeral Home Inc. 7.059.00 Subtotal 7.509.00 Copyright (cl 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (6-98) . SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued COMMONWEAl Tli OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shank, Patricia L. FILE NUMBER 21-07-0506 ITEM NUMBER DESCRIPTION AMOUNT 1 Register of Wills - filing fee 35.00 Subtotal 35.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) REV-1513EX+(~) *' SCHEDULE J BENEFICIARIES COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Shank, Patricia L. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS pnclude oubight spousal Clisbibutions and transfers under Sec. 9116(aX1.2)] RELATIONSHIP TO DECEDENT Do Not Ust Trustee/a' FILE NUMBER 21-07-0506 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. 1 Matthew M. Shank P.O. Box 346 Bendersville, PA 17306 Son 2 Michael J. Shank P.O. Box 201 Bendersville, PA 17306 Son Total Enter dollar amounts for disbibutions shown above on lines 5 through 18. as appropnate. on Rev 1500 cover sheet ll. NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 ScheduleJ (Rev. 6-98) REV.1513 EX+ (~) . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT. OECEOENT ESTATE OF NUMBER Shank, Patricia L. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS pndude outright spousal C1lstributions and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECE~ENT . . Do Not LIlIt T...-., FILE NUMBER 21-07-0506 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. 1 Matthew M. Shank P.O. Box 346 Bendersville, PA 17306 Son 2 Michael J. Shank P.O. Box 201 Bendersville, PA 17306 Son Total Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate. on Rev 1500 cover sheet. ll. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule J (Rev. 6-98) LAST WILL AND TESTAMENT OF PATRICIA L. SHANK I, PATRICIA L. SHANK, of 4339 Carlisle Road, Gardners, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST I direct the payment of my debts and the expenses of my last illness and funeral from my estate as'soon after my death as conveniently may be done. Further, in this connection, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative s~all consider necessary and desirable for the purchase, erection and inscription of a suitable marker for my grave. SECOND I direct that my Executor shall pay all taxes that are incurred by reason of my death, including both federal and state, from the remainder of my Estate. rl~ THIRD I give, devise and bequeath all property of whatever nature and wherever situate not owned in joint names with my husband, GEORGE H. SHANK, to my sons, MATTHEW M. SHANK and MICHAEL J. SHANK, in equal shares. In the event I am not survived by either of my sons, I give his share to my surviving son. FOURTH I nominate, constitute and appoint my husband, GEORGE H. SHANK, and my sons, MATTHEW M. SHANK and MICHAEL J. SHANK, as Joint Executors of this my Last Will and Testament. I relieve my personal representa ti ves from the nece'ssi ty of posting security in connection with their duties as such in any jurisdiction in . which they may be called upon to act insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, on this the ~~~ day of ~, 2004. -M~,(C;~ f JJ.~ PATRICIA L. SHANK (SEAL) 2 4tl Signed, sealed, published and declared by the above named testatrix PATRICIA L. SHANK, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. , 95 Alexander S Rd, # 3, Carlisle, PA , 95 Alexander S Carlisle, PA 3 oj) COMMONWEALTH OF PENNSYLVANIA: ss COUNTY OF CUMBERLAND We, PATRICIA L. SHANK, ~1J~(S(lJtJA IJ. VOS., S1iF-V&NJ. YtSHmff~,Esq. , the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing and instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument of her Last Will, and that she signed willingly and that she executed as her free and voluntary act for the purposes therein express~d, arid that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses, and that to the best of their knowledge, the Testatrix 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 Jf7'day of Moy 2004. Jit>>~~~~ Notarial Seal Tricla L. Bailey. Notary Pllblic South Middleton Twp., Cumberland County My Commission Expires Sept. 24, 2006 4 pl~ ~bi~ meeb cP./09r THIS DEED made this 21st day of November, 2000, BETWEEN GLENN E. TAYLOR and RUTH E. TAYLOR, husband and wife, of Adams County, Pennsylvania, hereinafter called "GRANTORS" , AND DIANE K. KUHN and ,P ^ )'RICIA L. SHANK, married woman, of Cumberland County, Pennsylvania, as tenants in common, hereinafter called "GRANTEES": WITNESSETH: That in consideration of ONE AND 00/100 ($1.00) Dollar, in hand paid, the receipt whereof is hereby acknowledged, the Grantors do hereby grant and convey to the said Grantees, as tenants in common, their heirs and assigns; ALL that certain tract of land situate in the Borough of Bendersville, Adams County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point in the middle of an 11 Joot alley; thence along Railroad Street South 65 degrees East, 113 feet to a lot now or formerly of Florence Michener; thence along said lot South 19~ degrees West, 186~ feet to a post; thence by same North 64 degrees West, 113 feet to the center of said private alley; thence by said alley North 20~ degrees East, 186~ feet to the point in said alley near Railroad Street, the place of BEGINNING. BEING the same premises which J. Edward Taylor, by his Deed dated October 31, 1955 and recorded November 3, 1955 in the Office of the Recorder of Deeds in and for Adams County in Deed Book 212, Page 105, granted and conveyed unto Glenn E. Taylor and Ruth E. Taylor, husband and wife, Grantors herein. RESERVING however unto the said Grantors the right to use and occupy said premises for the term of their natural lives, without liability for waste, as a life estate therein. Said Grantors as Life Tenants shall pay the costs of maintenance and upkeep, including taxes and insurance, and all other expenses of said premises during their tenancy therein. Upon the death of the second of said Grantors, said premises shall be vested fully in the Grantees their heirs and assigns. This is a conveyance from parents to children and is therefore exempt from Realty Transfer Tax. .113 "PtUl2 I" I do hereby certify that the precise residence and complete post office address of the within named Grantees is: f, b, f3 (J y JL { (?;e 11. J.. e r S /J i I J< r p;1 I 7 3> 06 Date: I, ( 1.-1 / D 0 ~ YJ4~ Atto ey for Grantees ( Ill.,. S) COM:MONWEAL TH OF PENNSYLVANIA COUNTY OF C~IDDRLMm ~~ ) :ss. ) . ~ J ~ RECORDED on this Ja. day of a.n the Recorder's Office of the said County, i~Bo k :t.3q ~ord. :J.ro I ~in , , ,Page J{D . tt 03-26-01 12:419RENDA FEES AFFORO tIJUS "MIT TAX RECORDS HOT. ST CHI( CO 21098 01203452 $.13.00 "11.50 to. '50 "2.00 $27.00 $27.00 to. 00 RECORDER tF DEEDS AOAI'tS CO 1t1 OETTYSBURth PA 17325 PATSY S. OOCHENAUER CHI( $27.00 03-26-01 12:419RENDA 01203452 "123 9N'.8 ..1.. ( /::',:""i-'f BELL REAL E TATE, INC 8 . Ca,rlille Pike York Sprinls, PA 17372 A. .p,'p' ,'RA' :"'..,'" .........- ',; ;". <' -'- "-:"'..'.- ',y.-;:.,-....,. ":,,' .:':,',.,-",.,:,.., ..'.,.".':.,'>.;:' RE", '. 'P'O' 'R'c' "T: "," ~,:.', " ,," .' "', ' .' " ",', ,,' "", " , ... " Property Located at: 135 Park Street Bendersville, P A 17306 ';,,7: Prepared for: Dilall'e K. Kuhn Prep. W'" :"'p"O:6B>'; " , ".. ';/'.~,'. . ""'Y' . · II' . , ,. ",ller .t 'I" ' /. -l 0;:' :.;,,>..,',:- ;r .:(,:, II e,.,e June 8 2007' ,. , ~jt ); ":_~ .I~t.'::i IrllG "U. I LI I rdUG'It II Over 6 mos. ~<-~ ==:C~E $(OO1ij (yrs) $(lllllIl (yrs) 58 low NEW NlA Low NlA 359 200 NlA NlA ~I~~; ,;".1 ,~it' NlA 149 40 NlA Shape RECTANGUlAR No SALE 3 27 SOUTH HIGH STREET ARENTZVILLE PA 4 MILES 120 000 , 115000 89.81 r/J RAYAC MLS DESCRlPTlON f.~m' ~.- ji'-"!" '. . iFf 73.34 rp :;! RAYAC MLS OESCRPrlON -4457 YES -3000 02-27-2004 SUBURBAN 0.23 ACRES HOUSES 2 STORY 54 YRS. +5 000 VERY GOOD T : BBths +750 5 : 3 2 -2100 1719 .R. FULl UNFINISHED 1..cAR GARAGE -3000 -6000 +750 +2 500 4750 t10250 and sales were In balance. Interest retas at that time were at 5.75 % fixed for 30 rabies available for this nts. These llis W- Is made ~ 'U-Is", 0 subject" ~ per pin. and speclIIcaIloos on ihe basis ~ a hypoIhetIcaI CQI1dIlon lhal1h81mprovl1menls hlVll been compIllIBd, or o ..." lh81011oY.tlg 1IpIO, aIIIlIIlIons or cmIIIIons IIA8ED ON AN 0 EX'I!MlIlIN8l'EC1llN FIIOIIlHESI1IEET OR AN PllllPBI1Y lHAT.lItE IUB.IECT OF 1118 llEPOIIT~i;::. ~ INTEllIllR ANIl EXTERIOR 1N8l'EC1IIN, I ESlIIAlllltE IIARKETYALUE,AS IIEfIlEll, llFTIII REAL :.~~' PAGE 1 OF3 Form 205 - 'TOTAL lor WIndows'lIflPI'IlsaI soI\war8 by ala mode, Inc. -1-800-ALAMODE FlmIe Mae Form 2055 9-96 H UlJ "U. UhJI . auu "'I / Deskta Underwrner Quantitative Anal Is A ralsal Re rt ,.Ie .0. ProjIallRlonlllllanfal'PUDa (I"')"1s the dMloper/bUlderln conlroICtlll Home Owne/&' AuocIation (IIOA)? 0 Yes 0 No PmvIdB InIonnaIlon flr P\Ills only I the dBvBtopBrJ1JuIIls In ClIIlIroI 01 the HOA IIld the IlJbjBcI pnJpBIIy Is an atIachIId dwBIIng unII: TIIIaI oomllBr B TIIIaI number of units TolaIlIIlIIIbBr of uQts Qj TIIIaI oombBr of unls ToIsIlII/1IIJBr of unItJ lor uIe DaIa Source(s) Wu lhB projBcl CIlIBIBd by lhB of 0Iallng buIIdInga Into e POO? 0 Yel 0 No If yes, dale of conversion: Does .. profect conIIIn MY ? 0 YBI 0 No DaIa Source: MlhB COIlIIlOIl elements ~? No If No, dBScdbe _I 01 compIeIIon: MIllY convnon IIBIIlBID leased m or by" HOIIlII OwneII' IleacllIIe common eIem8nla IIld 1tCIlIIIlonaI11ICIIIBS: m descrfbilg I1l1llIIIBrms and options. PnljIIt InIamIIIIan far ~ (l1ppIIcsble) . .Is lhB deVlloplrftJullde In 0 Yel 0 No PmvIdB the IoIIowIng WonnaIIon lor ai: ConcIonWIIum PnljecIs: TallIIlIJI11ber of phasea Total oomber of ToIlII rumer of units sold TallII rumer ofll1lllllllllld ToIsI Ids lor sale Soun:e(l) Wu lhB profect CIHIBd by the COllVIIIIlII of BlIIslIng alllllldon*1il11? 0 YBI 0 No I , of COIIV8I'11on: flIDIIcI Type: 0 Pmwy ResIdInce 0 or RaCIlIaIlooaI 0 Row or Towmouse 0 Gilden e 0 HIghrIse 0 CondIIfon oIlhB projIlcl, quality 01 mix. ell:.: o Yee 0 No If No, desCrIbe staIus 01 ~: MIllY leased m or by Ihe Home Owners' Assocl8IIon? ; BIIlmenIs and 1ICIlIIIIonII1acIIIIes: ' ( PURP08E Of APPRAISAL: The purpoIB of this lIppIBI8IIls to estmate the III8Ik8l vlllue 01 the IlI8I property that II the subject 01 this report b88ed on e qllll1lllatlve sllles comp8IIson anIIIysls for UIBIn a JnCIItIIlIge ftnInce tnIIlIactton. DEFNI10N Of MARKET VALUE: The most probable plleewl1lch a property IhouId bring In a compelllve IJllI open III8Ik8l under 811 condIIIons requlslle to a fair 88Ie, the buyer and seller, each aetIng prudenIIy, knowI8dgeabIy and 88sum1ng the pllee Is not lIfIected by undue stimulus. 1mplk:1I In this deIInIlon Is the cOll8UltllTlllll 01 a ... 88 of a specIIIed dale lIIId the passing of tIIIe from aeIIer to buyer under conditions whereby: (1) buyer and seller are typically molIv8t8d; (2) both partlea are well Infonnld or well 1dvI8ed, and 88Ch acting In what he consld8nl his own best InteresI; (3) a reasonable tme Is allowed for exposure In the open II18IkeI; (4) payment Is made In terms 01 cash In U.S. dollars or In terms 01 financial lIITIl1Il8fII8I comparable lhlnto; and (5) the price I1prIMIlIa the nOl11llll cons/denlllon for the property add unaffected by special or creaIIV8 financing or IiIes COIIC8eIIonI* grIIIled by anyone associated with the SIle. * Ac4U8Im8nts to the ~ must be made for special or Cf88IIve fInanCIng or IIIIee conC888lons. No ~ are IIlIC8888Iy for thOI8 cOlts wI1Ich are nonnaIIy paid by I8lIars 88 a. result of tnIdItIon or law In a I1llI/IlIIl area; thase costs 818 I8IdIy IdentIlIabIe since the seller paye these COlts In vIrtUally all IIIIee transacllonl. Spec/aI or cl8lllv8 financing adJu8lm8nts can be made to the c~ property by comparllons to lInancIng tenns offered by a third party Inlllllullonal lender that Is not IIready Involved In the property or transactlon. Ally adjulllment IhoukI not be calcuIlIhId on a. mechllllcal dOllar for doIar COlt of the financing or concll88lon but the dollar amount of any adjuIIment should appt'lIldmate the rnalUt's, reaclIon to the financing or COIlC88a1onl based on the appraI8er'l judgment STATEIIENT OF UMmNG CONDITIONS AND APPAAJSER'S CEATlFlCAnON CONTINGENT AND I.IITING CONIIITION8: The appraI.....s C8ItIIIcIIIon that appears In the apprIlslll report Is subJect to the following condlllons: 1. The appral.... wi not be ruponslble for matters of a legal mdlJl'll that lIlfect either the property being appraised or the tllIe to It. The appnIIser ...umee that the tile II good and markIItabIe and, therelors, wll not render any opInIone eboul ths title. .. The property Is appreII8d on the baSIs 01 It being under responsible ownel1lhlp. 2. The appraJaer has provided any required sk8tch In the appraI8aI report to show approximate dinenIlons 01 the In1provements and the sketch Is Included lII1ly to 88a1at the I98lIar of the report.1n vI8u*Ing the property Md und8I8IandIng the appralsar'1 d8lennInaIIon 01 Is size. 3. The sppraIeer \VII not give tasImony or appear In court becauu he or she made 811 appralsaI of the proparty In qu88IIon, IIIlIeas apecIlIc lIITIIIII8/llents to do 80 have been made belorehand. 4. The appreIaer has noted In the IppIII8lIlI8pOlt lilY adverIe condIIonI (euch 88, but not IImbd to, I188dedreplllre, the pI'8II8I1ClI of hezardouI W881ee, tOJdc IUballnco, eIc.) obselYed during the inspection of the subfect property or thai he or she becivne aware of dut1ng the normal ressarch Involved In perlcmnlng the appreIseI. Unl... othe!wII8 ataIed In the appraisal rapcrt, the appraiser has no knowledge of any hldden or IIIl8pplIIIIIt condlIIona 01 the property or adv.... envlronmantsl condllona (IncIucIng the presence 01 hazanloua wastas, toldc 8UbelIncee, lite.) that WlIlIId make the property more or leu vlIuabIe, end has II8UITl8d thai thire are no euch condllone II1d mak88 no gu...... or warranties, 8llpI88S8d or implied, regarding the condIIon of the property. The appreIaer wi not be reaponaIIJIe for any IlICh condIIIonl that do exist or for any engIneeIlng or testing that might be requQd to discover whether such conditions IIldst. BecauIB the appt'II8er Is not an . expert In the ftekI of environmental hazaIdI, the appraisal report must not be con8klBred 88 III 8IlVIr0lllll8lllal _osment of the propecty. 5. The appraiser oblInd the 1nformeIIon, 8IlinaleI, end opinions that ware expreued In the apprIIIeI report from SOUfcee that he or she cons1d818 to be rIIIIbIe and bellevee them to be true and COITlICt. The appraiser does not 88lIUI1llI rllllpOll8lblllt for the accuracy of euch lema thai wers furnished by other partles. 6. The appraiser wi not dI8cIo88 the contanll of the appraleal report IIlllllIPl 88 provided for In the Unllonn Slandarde of Pnlf88llonll ApfIfaIaaI PnIclIce. 7. The appreIaer RJlst provlde his or her prior wrlIlen cCllll8llt before the Iender/cIIent specified In the 8pp11/18l report can d181r1bute the appreleel report (including concluaIona lIbout the .property vIIIue, the appnIeer'e IdenIIIy end prol88IIonII deeIgnatIonl, end llIferencee to lilY prol888lonal appraisal organlzallone or the flnn with which the appraiser Ie .8I8OCIIIId) to anyone other than the borrower; the mortgegee or b IUCC8880ll IIIlI aulgns; the mortgege Ineurer; coneuttanll; prof8l8lonll appnIIeI/ organizations; any ataI8 or fedellly approved financial Inlllullon; or any depaI1ment, agency, or Instnmentallly of the Unbd SIaIea or any state or the DlstrIcl of Columbia; 8IICIJIt that the Iend.-tcllenl may cI8trIbute the report to daIB collection or IlIPOItInlI I8Mc8(s) wIhout having to obtain the IIpfIIlIIser'I prior 'WIIII8n conll8lll The appraIaer's WIItIII1 COII88IlI and approval RJllIt also be obtained belon the appreI8aI can be conveyed by anyone to the public through adv8rtI8lng, public relations, 118W8, AIel, or other media. 8. The appraiser has based his or her appraisal report and vaIIIIIIon conclusion for an appreIsIII that IIIlIbJect to compl8llon per plana and apeclllcallona on on th. basis 01 a hypothetk:aI condIIIon that the Improyementl have been compI8Ied. 9. The apprIII_ has based hII or her appraisal report and vW8ln conctUilIOn for 811 apprallllll that Is IllbJect to complllJon, repaII'8, or 8IIerIIIon8 on the aaeum n thai compIIIlon of the ImpnmmentI wi be performed In a WlIIflrnIIlIIe manner. PAGE 2 Of 3 FInnIt MIl Form 2lI55 NIl Form 205 - "TOTAL lor WIndowI" apprlllssllOl\wa by ala mode, Inc. -1-<<JO.ALAMOOE ~lIall Rt:~Int:IITlal III~RUt: DRRDt:RTY ADDRAI~AI Rt:DRRT ___ NaY ....~I Dsskto File .0. 727 APPRAISER'S CERTFICATION: The Appraiser certifies and agrees that: 1. I performed this appraisal by (1) personaUy Inspecting from the street the subject property and neighborhood and each of the clllTlplllllble sales (unless I have otherwtse Inclcaled In this report that I also Inspected the Interior of the subject property); (2) collecting, confirming, and analyzlng data from reliable public and/or prtvate sources; and (3) reporting the results of my Inspection and analysis In this summary appraisal report. I further certify that I have adequate Information about the physical charactelistlcs of the subJect property and the comparable sales to develop this appraisal. 2. I have researcIIed and analyzed the cQlllJl8l'8ble sales and ofleringBJllstlngs In the subject market area and have reporl8d the comparable sales In this report that are the best avaHable for the subject property. I further certify that adequate comparable market data exists In the general market area to develop a reliable sales comparison analysis for the subject property. 3. I have taken Into consideration the factors that have an inpact on value In my development of the estimate of market value In the appraisal report. I. fUlther C8rtIly that I have noted any apparent or known adverse condlllons In the subject inprovements, on the subject sIle, or on any sle wtthln the immediate Wclnlty of the subject property of Which I am aware, have consldered these adverse condIIIons In my analysts of the property value to the IIIllent that I had market evidence to support them, and have commented about the effect of the adverse condllons on the marIcBIabIIlty of the subject property. I have not knowingly withheld any slgnlllcant Information from the appraisal report and I believe, to the best of my knowledge, that all statemente and Information In the appraisal report are true and correct. 4. 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 Iinitlng condlllons specified In this form. 5. 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 wIlh respect to the partk:Ipants In the transaction. I did not base, elther partially or complelBly, my analysis and/or the estimate of market value In the appraisal report on the rece, color, religion, 'sex, age, marital status, handicap, tamllal 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. 6. I have no present or contemplated future Interest In the subject property, and neither my current or future ~ nor my compensation for performing this appraisal Is contingent on the appraised value of the property. 7. I was not required to report a precIUrmIned 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 speclOc result, or the occurrence of a subsequent event In order to recelve. my cllll\flllllSall and/or employment for perfonni1g the appraisal. I did not base the appraisal report on a requested minimum Yaluatton, a specific valuation, or the need to approve a specific mortgage loan. 8. I estmaled the market value of the real property that Is the subject of this report based on the sales comparison appIllllCh to value. I further certify that I considered the cost and InCOll18 approaches to value, but, through mutual agreement with the client, did not devlllop them, unless I have noted olh8lWlsa In this report. 9. I performed this appraisal as a limited appraisal, subject to the DBparlure Provision of the Uniform Standards of Professional AppraIsal PraclIce that ware adopted and promulgated by the AppraIsal Standards Board of The AppraIsal FoundatIon and that ware In place as of the effecUve dati of the applllisal (unless I have otherwise indicated In this report that the appraisal Is a complala appraisal, In which case, the Departure Provision does not apply). 10. I acknowledge that an aetlmate of a reasonable tine for axposure In the open market Is a condIIIon In the definition of maIkat value. The lIllpOSUI8 tine assoclated wRh the astinate of mlllket value for the subject property Is conslstant wllh the rnaJkalIng time noted In the NalghboltJood . section of this report. The rnaJkalIng pal10d concluded for the subject property at the estimated market value Is also consistent wIlh the markaIlng tina noted In the Nalghbofflood sacllon. 11. I personally prepared all conclusions and opinions about the real estate that ware set forth In the appraisal report. further certify that no ona provided significant professional assistance to me In the development of this appraisal. SUPERVISORY APPRAISER'S CERTRA1IIN: If a supelYisory appra/slIr signed the appraisal report, he or she certIfIas and agrees that: I dlreclIy suparVIsa the appraiser Who prepared the appraisal report, have examined the appraisal report for compliance with the Uniform Slandanls of Professional AppraIsal PraclIce, agree wtth the statamants and conclusions of the appraiser, agree to be bound by the appraIsar's cartlllcallons numbered 5 through 7 above, and am taldng full responslbHIty for the appraisal and the apprelsal report Signalure: Name: WAYNE B. Company Name: BELJ: ESTA INC . Company Address: 8438 CARUSLE PIKE YORK SPRINGS. PA 17372 Date of RaporWlgnature: 0lJ.06.2007 State CartIflcation #: or State Ucense #: BMlO401o-L State: PEHNSYl. VANIA Explra1lon Date of CertIfIcaIlon or license: 08-3lHI7 SUPERVISORY APPRAISER (ON\. Y F REQUIIED): Signature: Name: Company Name: Company Address: Date of ReporVSlgnature: S1ate CflftiIIcation #: or State License #: State: Explrallon Data of Certification or license: ADDRESS OF PROPERTY APPRAISED: 135 PARK STREET BENDERSVlu.E. PA 17308 APPRAISED VALlE OF SUBJECT PROPERTY $ 105.000 EFFECTIVE DATE OF APPRAJSALJINSPECTlON 05-30-2Q04 LENDERJCLENT: DIANE K. KUHN Name: Company Name: Company Address: SUPERVISORY APPRAISER: SUB.,IECT PROPERlY o Old not Inspect subject property o Old inspect lIldIIrlor of subject property from street o Old inspect interior and lIllbIrIor of subJect property COMPARABLE SALES o Did not inspect exterior of comparable sales from stroot o Old Inspect exterior of comparable sales from street PAGE 3 OF3 Form 205 - 'TOTAl for Wi1lIows" appraisal soIIwar8 by a Ia mode, Inc. -l-800-AlAMOOE FII1lia Mae Form 2055 9-96 ( Front View '" f t ( Rear View . . ( (\ Garage Street Scene Park Street