HomeMy WebLinkAbout08-31-07 (2)
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15056041125
REV -1500 EX (06-05)
PA Department of Revenue '*
~~~~:~~~~~~uaITaxes INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 :~ RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
J.-I 07
File Number
()/~q
Date of Birth
164303199
o 2 2 2 2 007
120 9 1 9 1 5
Decedent's Last Name
Suffix
Decedent's First Name
PENNER
MARY
MI
M
(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
[Z] 1. Original Return
o 4. Limited Estate
[Z]
o
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
o
o
o
8. Total Number of Safe Deposit Boxes
2. Supplemental Return
o
o
1
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
KEN T H.
PATTERSON
717 238 4 1 0 0
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REGIST~ILLS USEi>NL Y
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Firm Name (If Applicable)
ZIP Code
'-.;:'n
-'----: --11
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First line of address
221
PIN E
STREET
-0
Second line of address
City or Post Office
State
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DATE FILED
''0
C)
\..0
H A R R I S BUR G
PA
17101
Correspondent's e-mail address:
ADD E
Kathy L. Penner, Executrix
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
P.O. Box 485, Malibu CA 90265
DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
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15056041125
15056041125
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15056042126
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: MARY M. PENNER
RECAPITULATION
164303199
1. Real estate (Schedule A)
1.
2. Stocks and Bonds (Schedule B)
2.
33994
o 0
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. 8 3 4 6 2. 9 1
6. Jointly Owned Property (Schedule F) D Separate Billing Requested 6. 1 7 2 5 6 1 . 9 9
7. Inter-Vivos Transfers & Miscellaneous NEtrobate Property 1 9 8 8 7 5. 4 1
(Schedule G) Separate Billing Requested 7.
8. Total Gross Assets (total Lines 1-7) 8. 4 8 8 8 9 4 3 1
.......................... .
9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 5 4 6 1. 8 5
............... .
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 1 6 5 9. 6 9
11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 7 1 2 1 5 4
12. Net Value of Estate (Line 8 minus Line 11) 12. 4 7 1 7 7 2. 7 7
........................ .
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. 4 7 1 7 7 2. 7 7
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 O. 0 0 O. 0 0
(a)(1.2) X.O _ 15.
16. Amount of Line 14 taxable 4 7 1 7 7 2 . 7 7 2 1 2 2 9. 7 7
at lineal rate X .04500 16.
17. Amount of Line 14 taxable o . 0 0 o . 0 0
at sibling rate X .12 17.
18. Amount of Line 14 taxable o . 0 0 O. 0 0
at collateral rate X. 15 18.
19. Tax Due ................................................ 1~ 2 1 2 2 9. 7 7
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
D
Side 2
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15056042126
15056042126
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REV-1500 EX Page 3
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Decedent's Complete Address:
DECEDENT'S NAME
MARY M. PENNER
STREET ADDRESS
6211 WHITEHILL DRIVE
File Number
o 0
CITY
MECHANICSBURG
I
I STATE
PA
! ZIP
117055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
21,229.77
19,500.00
975.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C ) (2)
20,475.00
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
754.77
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(SA)
(58)
754.77
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ...................................................................... 0 IKI
b. retain the right to designate who shall use the property transferred or its income; ............................... 0 IKI
c. retain a reversionary interest; or ................................................................................................ 0 IKI
d. receive the promise for life of either payments, benefits or care? ....................................................... 0 IKI
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... 0 IKI
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... IKI 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. IKI 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 decedent's 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.
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R"~-1503 EX .16-.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
MARY M. PENNER
FILE NUMBER
o 0
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
33,994.00
PPL Corporation
920 shares @ 36.95 per share
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
33,994.00
REV-1508 EX + (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY M. PENNER
FILE NUMBER
o 0
Include the proceeds of litigation and the date the proceeds were received by the estate,
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
40,790.00
Cash
2_
2000 Toyota Camry
6,250.00
3.
Ameriprise
account #000164750481021
14,526.13
4.
Ameriprise
account #930031433681004
19,400.78
5.
Household furnishings
(see attached statement from auction sale)
2,496.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
83,462.91
JUN-27-2007 02:01P FROM:
3105894985
NAY Z~,Z001 10:Zl
1l'1llJ040Z0
TO: 17172336280
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Mary Penner P.IItate
Settlement Statement
Kathy Pcnnt.'t
Grollll Pmceed.1l
Commillllion 15%
&t-uplLabor 4 PenIons x $60 each
Marketing Expenses
Net
Reol nstate Cnmmill!linn
Duo Auction Company
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KERRY PAE AUCTIONEERS
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;. C:"",I.,IIIi'lo'(:III;ln, I'tdmvrn. "'i\ 1 tU'IlI' lI1(t2311 :!fb2
wwwkr:nypoo.r.nm
$2,496.00
374.40
240.00
2,520.00
~ $638.40
$6.960.00
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$7,598.40
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REV-1509 EX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
MARY M. PENNER
FILE NUMBER
o 0
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A.Kathy L. Penner
P.O. Box 485
Malibu, CA 90265
daughter
B
c
JOINTL Y.OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 8/05 6211 Whitehill Drive 245,000.00 50. 122,500.00
Hampden Township, Cumberland County, PA
(see attached appraisal)
2. A. 10/01 Morgan Stanley 2,119.10 50. 1,059.55
#xxx-184-387-xxx
3. A. 1/98 Sovereign Bank 1,078.23 50. 539.12
account #2475011629
4. A. 4/03 Sovereign Bank 4,274.22 50. 2,137.11
account #2475110991
5. A. 2/03 M&T Bank 950.59 50. 475.30
account #68053797
6. A. 8/00 M&T Bank 2,136.70 50. 1,068.35
account #31003913921481
7. A. 3/99 M&T Bank 1,098.24 50. 549.12
account #31003913920889
8. A. 8/00 M&T Bank 40,180.39 50. 20,090.20
account #31003913921548
9. A. 5/98 M&T Bank 5,084.79 50. 2,542.40
account #31003914608252
10. A. 10/05 M&T Bank 4,032.48 50. 2,016.24
account #15004211781354
TOTAL (Also enter on line 6, Recapitulation) $ 172,561. 99
(If more space is needed, insert additional sheets of the same size)
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Continuation of REV-1500 Inheritance Tax Return Resident Decedent
MARY M, PENNER
Decedent's Name
Page 1
File Number
Schedule F-2 - Jointly-Owned Property
LETTER DATE DESCRIPTION OF PROPERTY '!oOF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
11. A. 6/80 M&T Bank 39,169.19 50. 19,584.60
account #68053495
SUBTOTAL SCHEDULE f.2 19,584.60
GRAND TOTAL SCHEDULE f.2 $ 172,561.99
IFile No. PENNER MARY I KATHYI Paoe #41
SUMMARY OF SALIENT FEATURES
Subject Address 6211 WHITEHILL DRIVE
Legal Description DEED BOOK 278 PAGE 4642 MSA # 42041
- cny MECHANICSBURG
County CUMBERLAND
-
State PA.
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Zip Code 17050-2343
Census Tract 0113.02
Map Reference ADC 19, B-1
Sale Price $ N/A
.
- Date of Sale N/A
Borrower N/A
Lender/Client KENT H. PATTERSON, ESQUIRE
Size (Square Feet) 1,924
Price per Square Foot $ 127.34
Location SUBURBAN
. Age 35
-
- Condition AVERAGE
.
Total Rooms 8
-
Bedrooms 3
Baths 2.5
Appraiser PATRICK A. McCARTHY
: Date of Appraised Value FEBRUARY 22 , 2006
. Dpinion of Value $ 245,000
Form SSD2 - "TOTAL for Windows" appraisai software by a Ia mode, inc. -1-800-ALAMODE
McCarthy Associates
IFile No PENNER MARY I KATHYI Paoe #51
U 'f R 'd t' I A 'I R PRIV I CONFID
m orm eSf en fa ~ppralsa eport FIIe# PENNER, MARY I KATHY
The purpose of this summarv appraisal report is to provide the lender/client with an accurate, and adeaualliiV SUPported, opinion of the market value of the subiect proPerty.
Property Address 6211 WHITEHILL DRIVE Cltv- MECHANICSBURG Stale PA. lip Code 17050-2343
Borrower N/A Owner of Public Record PENNER MARY M. I KATHY L. County CUMBERLAND
LeoalDescription DEED BOOK 278 PAGE 4642 MSA# 42041
Assessor's Parcel # 10-19-1604-016
Nelohborhood Name HAMPDEN TWP. I VILLAGE OF WESTOVER
Occuoant rl Owner n Tenant J)(fVacant Special Assessments $
.. PrOPerty Rights Appraised tXIFee Slmole Tli.eaSehold rl Other Idescribel
AsslOnment Tvpe n Purchase Transaction 'n Refinance Transaction 15(] Other (describel ESTATE CONSULTATION AND VALUATION.
lender/Client KENT H. PATTERSON ESQUIRE Address 221 PINE STREET HARRISBURG PA. 17103
Is the subiect property currentIV offered for sale or has n been offered for sale In the twelve months orior to the effective date of this aopraisal?
Report data sourcelsl used, offerinlloric~ and dalelsl. PROPERTY OWNER I MLS
Tax Year 2007 R.E. Taxes $ 2322.41
Mao Reference ADC 19 B-1 Census Tract 0113.02
N/A rl PUD HOA $ N/A r I llar vearITper month
TTyes l5<fNo
I 0 did ~ did not analyze the contract for sale for the subject purchase transaction. Explain the resutts of the analysiS of the contract for sale or why the analysis was not
' pertorrned. N/A
: Contract Price $ N/A Date of Contract N/A Is the oropertV seDer the owner olDubUc record? rl Yes n No Data SourceCsl N/A
. Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on beha~ of the bprrpwer? 0 Yes 0 No
~ Yes, reoort the total dollar amount and describe the nems to be oaid. N/A
Note: Race and the racial composition of the nelahborhood are not aPDlslsallactors.
Nelahbomood CharaclerlstfcsOne-lJrilt HouSlna lrendaOne-UnltHouslno 'Ptesentland Use %
Location r 1 Urban 15([ Suburban TI Rural Prooertv Values r llncreasina 15< Stable n Decfinino- PRICE AGE One-Unit 76 %
. 8uin-Uo 15(] Over 75% fT 25-75% TTUnder 25% DemandlSuoolv rl Shortage 15< In Balance rl Over SupplY $10001 (vfsl- 2-4 unn 01 %
: Growth rl Rapid I5<r Stable 1 Slow Marketino Time rl Under 3 mths t>< 3-6 mlhs rJ Over 6 mths 210 Low 2-3 Multi-faniiiV 01 %
. NAinhborhood Boundaries THE SUBJECT IS BOUNDED AT THE NORTH BY PA ROUTE 581 THE 349 Hioh 38 Commercial 18 %
: WEST BY THE TWP. BOUNDARY THE SOUTH BY CARLISLE PIKE EAST BY SKYPORT RD. 255 Pred. 25 Other 04 %
Neklhborhood Description THIS SUBURBAN NEIGHBORHOOD IS COMPRISED OF SIMILAR PROPERTIES OFFERING COMPARABLE
QUALITY STYLE DESIGN AND APPEAL. AVAILABILITY TO MOST MAJOR EMPLOYMENT SECTORS AND RELATIVE CONVENIENCE
TO SHOPPING I FOOD/RETAlL 1. SCHOOLS I PUBLIC - ALL LEVELS I AND TO RECREATION i-AREA GOLFING FISHING/HUNTING--;'-
Markel Conditions nncludino suoool! for the above conclusionsl REAL ESTATE MARKET CONDITIONS ARE STABLE AS SALES ACTIVITY HAS
BEEN FAIRLY ROBUST IN THE LAST FEW YEARS. INTEREST RATES REMAIN LOW AND ECONOMICALLY ATTRACTIVE TO
MOST CONSUMERS. DEMAND/SUPPLY IS STABLE AND MARKETING TIME IS ESTlMATEDAT 3-6 MONTHS.
Dimensions 79.33 x 122.22 x 107.49 x 122.11 Area 11406 S.F. sii3iie RGHLY. RECTANG. View PLEASANT
Soecific Zonina Classifica~on RESIDENTIAL-l Zonlno DesCription S/F RESIDENTIAL
Zonino Comoliance IX'I Lenal f l Leaal Nonconformina fGrandlathered Usel fJ No Zonina n Ileaal (describel
Is the hiohest and best use of subiect orooertv as imoroved lor as orooosed oer olans and soecificatlons\ the oresent use? IX'I Yes n No ~ No, describe
UtIlllles Pub/Ie Other (describe) Pub/Ie Other (describe) Off-site Imlll'Ovements _ TViie
Electricnv 15(] n 200 AMP Water 15<fn Street MACADAM
Gas IX'I n SanlliiV Sewer I5(f n Mev NONE
FEMA Special Flood Hazard Area n Yes IX'I No fEMA Flood Zone X FEMA Mao # 4203600010C
Are the utilities and off-sne imorovements tvDicaJ for the markel area? I5<l Yes fl No ~ No, describe
Are there any adverse sne conditions or external factors leasements, encroachments environmental cOnditions,land uses, elc.!? fl Yes IX'I No ~ Yes, describe
NO DELETERIOUS CONDITIONS CURRENTLY EXIST. THERE MAY BE EASEMENTS ENCROACHMENTS AND RIGHTS-OF-WAY
THAT THE APPRAJSERIS UNAWARE OF. FURTHER THE APPRAISER IS NOT PROFESSIONALLY QUALIFIED TO ASSESS MOST
ENVIRONMENTAL ISSUES.
General DescrIDllon Foundallon .ExterIor'DescittDlfon ,iiliteil8lS/COiICflllon: ~rill!r'lor';;matedalslCOndllloil
unns 15([ One r 1 One wnh Accessorv Unn 1 Concrete Slab n Crawl Soace Fooodation Walls PRO. CONC. AVG. Floors HWD-WIW AVG.
# of Stories 2 tXI- FuD Basement fl Partial Basement Exterior WaRs BRKJALUM. AVG. Walls DRYWALL AVG.
Tvoe 15(] Del. rl At!. n S.DelJEnd unn Basement Area 780 sO.ft. Roof Surface ASPH. SHGL. AVG Trim'Finish WOOD AVG.
.1'X'i-Existinn rl Prooosed rl Under Const Basement Anlsh 70 % Gutters & Downsoouts ALUMINUM AVG. Bath Floor VINYL AVG.
Desion CS1vle1 2 STY. TRAD. 1 Outside EntrY/Exil fl Sumo Puma Window Tvee DOUBLE-HNG AVG. Bath Wainscot DRYWALL AVG.
Year Buitt 1972 Evidence of n Infestation SlDrm SasMnsulated ALUMINUM AVG. Car Storaoe n None
Effective Age (Yrsl 18 J Damaoess rJ Settlement Screens ALUMINUM AVG. IX'IDrivewav # of Cars 2
Attic None Heatina IX'r FWA Irl HWBB In Radiant Amenities WoodstoveCsl # Drivewav Surface 'MACADAM
l?<:T Drllll Stair Stairs l Other IFuel GAS IIX'I Areolacelsl # 1 Fence II5(] Garaoe # of Cars 2
=r Floor Scume Coolino IX'f Central Air Conditio nino II5<f PatiO/Deck CVD. Porch STOOP l Caroort # of Cars
T Anished Heated In Individual In Other l Pool Other I~ At!. TI Del 11 Buill~n
AooDances 15(] Refrigerator ~ RanoelOven IX'I Dishwasher I5<l Disnosal f l Microwave 'r T Washer/Drver 1 (j' Other Idescrlbe) F ANlHooD
Anished area above orade contains: 8 Rooms 3 Bedrooms 2.5 BathCs) 1 924 Sauare Feet of Gross Uvloo Area Above Grade
. Additional features Isoecial enerov efficient items etcT FRONT STOOP! 5 X 6 I COVERED REAR PATIO 110 X 12 \ . POURED CONCRETE
' FOUNDATION . LOWER LEVEL REC. ROOM . HARDWOOD FLOORING . CHERRY KITCHEN W I DING. AREA . CORNER FP _ 1.
Describe the condnion of the orooertv rmcludina needed reoairs deterioration renovations remodeNno, elc.l. NORMAL DEPRECIATION IS NOTED. NO
PHYSICAL FUNCTIONAL OR EXTERNAL INADEQUACY WAS NOTED OR WITH THE FLOOR PLAN. WITH CONTINUED AVERAGE
MAINTENANCE AND CONDITION THE SUBJECT WILL STILL RECOGNIZE GOOD ACCEPTANCE IN THIS MARKETPLACE.
Public Private
15([ n
n n
FEMA Map Date 1/5/1996
Are there any ohvsical deficiencies or adverse conditions that affect the Iivabmtv, soundness, or structural inteoritv of the orooertv? n Yes 15(] No ~ Yes, describe
THE APPRAISER DELIVERS AN OPINION OF VALUE ONLY. HE IS NOT A STRUCTURAL. ENGINEER NOR GENERAL
CONTRACTOR AND NO PHYSICAL WARRANTYS ARE MADE. THE UNIT IS IN AVERAGE OVERALL CONDITION.
Does the orooertv oenera/Iv conform to the neiohborhoodtlunctional utiutV," sMe, condition, use, construction, efc.l?
FUNCTIONAL UTILITY STYLE USE AND AVERAGE OVERALL CONDITION.
IX'I Yes f l No ~ No, describe
Freddie Mac Fonn 70 March 2005
Page 1 of 6
Fannie Mae Fonn 1004 March 2005
Form 1004 - "TOTAL for WindowS" appraisal software by a Ia mode, inc. -1-800.ALAMODE
Uniform eSI entia Appralsa eport FIIe# PENNER, MARY / KATHY
There are N/A coll1llarable properties currently offered for sale in the subiect neighborhood ranging in price from $ N/A to $ N/A
There are 5 comparable sales in the subject neighborhood within the past twelve months ranging in sale price from $ 235 000 to $ 269 900
FEATURE I SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3
Address 6211 WHITEHILL DRIVE 6325 STEPHENS CROSSING 6313 STEPHENS CROSSING 6352 STEPHENS CROSSING
MECHANICSBURG MECHANICSBURG MECHANICSBURG MECHANICSBURG
Proximity to Subiect 0.17 miles 0.20 miles 0.19 miles
Sale Price $ N/A 1$ 251 500 1$ 268 000 1$ 258.500
Sale Price/Gross Liv. Area $ 127.34 sa.ft. $ 121.38 sa.ft.1 $ 114.43 sa.ft.1 $ 105.25 sa.ft.1
Data Sourcels) MLS # 10129598 MLS # 10122726 MLS # 10127008
Verification Source/s) CT. HSE / MLS CT. HSE / MLS CT. HSE / MLS
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + (.) $ Adiustment DESCRIPTION + (.) $ Adiustment DESCRIPTION +(-) $ Adjustment
Sales or Financing CONY. CONY. CONY.
Concessions DOM / 99 DOM/71 DOM / 77
Date of Sale/Time 10-31-06 3-31-06 6-30-06
Location SUBURBAN SUB. I SIM. o SUB. / SIM. o SUB. / SIM. 0
Leasehold/Fee Simple FEE SIMPLE FEE SIMPLE FEE SIMPLE FEE SIMPLE
Site 11406 S.F. 10019 S.F. o 12632 S.F. 012632 S.F. 0
View PLEASANT SIMILAR SIMILAR SIMILAR
Design (Style) 2 STY. TRAD. 2 STY. TRAD. o 2 STY. TRAD. o 2 STY. TRAD. 0
Quality of Construction GOOD INFERIOR +2500 INFERIOR +2500 GOOD / SIM. 0
Actual Aoe 35 35 / EFF- SIM. o 35 / EFF- SIM. o 29 / EFF- SIM. 0
Condition AVERAGE GOOD / SUP. -7 500 GOOD / SUP. -7500 GOOD / SUP. -7500
Above Grade Total I Bdrms. I Baths Total I Bdrms.1 Baths Total I Bdrms. Baths Total Bdrrns.1 Baths
Room Count 8 I 3 I 2.5 8 I 4 12.5 -1000 7 I 3 2.5 0 8 4 12.5 -1000
Gross Livino Area 1 924 sa.ft. 2 072 sa.ft. -3 000 2 342 sa.ft. -8 400 2 456 sa.ft. -10600
Basement & Finished FULL FULL FULL FULL
Rooms Below Grade REC. ROOM -00- +3 500 REC. ROOM 0-00- +3 500
Functional Ulililv GOOD GOOD I SIM. GOOD / SIM. GOOD I SIM.
Heating/Coolina GFWA- CIA EHP- CIA o GFWA-C/A OGFWA-C/A 0
EnelID' Efficient ttems STORM UNITS SIMILAR SIMILAR SIMILAR
Garage/Caroort 2 C. ATT. GAR. 2 C. ATT. GAR. o 2 C. ATT. GAR. 02 C. ATT. GAR. 0
PorcM'atiolDeck STP/CV.PT.lFP STP.lENCL PR. +2 500 STP/EN.PRI FP o STP/EN.PRI FP 0
.
. Net Adjustment ITotai) [J+ 1X1- $ 3000 n+ IZI- $ 13400 11+ 1X1- $ 15600
Adjusted Sale Price Net Adj. % NelAdj. % Net Adj. %
of Comparables Gross Adi. % $ 248 500 Gross Adi. %$ 254 600 Gross Adi. % $ 242 900
I I2<J did l J did not research the sale or transler history of the subiect ropertv and comparable sales. If not, explain 2-28-07 FOR $ 1.00
My research IX1 did n did not reveal any prior sales or translers of the subiect llIOollllv lor the three years prior to the effective date of this aooralsal.
Data Source(s 2-28-07 FOR $ 1.00
1ft research 1 did IX1 did not reveal anv orior sales or transfers of the comoarable sales for the vear prior to the date of sale 01 the comoarable sale.
Data Source{s TAX ASSMT. / CT. HOUSE
Reoort the resutts of the research and analvsis of the prior sale or transfer history of the subiect propertv and comoarable sales Ireoort additional prior sales on paae 3).
ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3
Date 01 Prior SalelTransfer 2-28-07 NO SALE WITHIN 3 YRS. NO SALE WITHIN 3 YRS. NO SALE WITHIN 3 YRS.
Price of Prior SalelTransler $1.00
Data Source/s) RECORDER OF DEEDS TAX ASSMT./ CT. HOUSE TAX ASSMT. / CT. HOUSE TAX ASSMT. I CT. HOUSE
Effective Date 01 Data Sourcels) 3-2-07
Analysis 01 orior sale or transfer history of the subiect proollllv and como arable sales PRIOR SALES WITHIN THE LAST 3 YEARS (SUBJECT 2-28-07
FOR $1.00 I.
Sununarv of Sales Comoarison Aooroach THE COST APPROACH GENERALLY SETS THE UPPER LIMIT OF VALUE AS IT CONSIDERS
REPRODUCnON COSTS. THE MARKET ANALYSIS IS THE MOST INDICA nVE APPROACH AS IT CONSIDERS OTHER SIMILAR
SALES IN THE MARKET AREA. THIS APPROACH IS GENERALLY THE MOST RELIABLE. THE INCOME APPROACH IS NOT
CONSIDERED NOR APPROPRIATE (S/F RESIDENCE l.
Indicated Value bv Sales Comoarison Approach $ 245 000
tndicaled Value by: Sales Comparison Approach $ 245 000 Cost Approach (If developed) $ 245 632 Income Approach (If developed) $ N/A
.
- This appraisal is made 181 "as is", 0 subject to completion per plans and specifications on the basis of a hypothetical condition that the Improvements have baen
completed, 0 subject to the 10Howing repairs or atterations on the basis of a hypothetical condition that the l1lpairs or alterations have been completed. or 0 subject to the
. 10Howino reouired Insoection based on the extraordinary assumotion that the condition or deliciancy does not require alteration or reDalr. THE EFFECTIVE DA TE OF
THIS APPRAISAL REPORT IS FEBRUARY 22 2007 ALSO THE DA TE OF DEA TH I DOD I FOR MRS. MARY M. PENNER
. Based on a complete vlSUBllns=On 01 the Interior and exterior II88S of the subject properTh defined scope of work, stalement of assumptions and limiting
conditions, and appraiser's cert lcetlon, my (our) opinion of the marllel value, as ileflned, of e real prope,rlY that Is the subject of this report Is
$ 245,000 as 01 FEBRUARY 22 2006 which Is the date 01 InSDeCtlon and the effective dale of this appraisal.
Freddie Mac Form 70 March 2005
R "d
IR
rf\l v I vVI~rlU
Page 2 of 6
Fannie Mae Form 1004 March 2005
Form 1004 - 'TOTAL for Windows' appraisal software by a la mode, inc. - f-800-ALAMDDE
REV-1510 EX + (6-98)
'*,
, .
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY M. PENNER
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
FILE NUMBER
o 0
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes,
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE Of TRANSFER ATTACH A copy Of THE DEED FOR REAl ESTATE VALUE OF ASSET INTEREST VALUE
(IF APPLICABLE)
t Morgan Stanley 8,495.26 100. 8,495.26
IRA Account # xxx-184386-xxx
2_ Transamerica Life Insurance Company - est 56,783.00 100. 56,783.00
Annuity #02ARK001013
3. Ameriprise 143.16 100. 143.16
account #010106872186002
4_ Ameriprise 5,549.24 100. 5,549.24
account #010123112608002
5. Ameriprise 43,432.08 100. 43,432.08
account #011565792642002
6. Ameriprise 22,724.56 100. 22,724.56
account #03126579264002
7. Ameriprise 18,779.43 100. 18,779.43
account #051365792640002
8_ Ameriprise 8,947.34 100. 8,947.34
account #008040588926001
9. Ameriprise 6,276.27 100. 6,276.27
account #008041398739001
10. Ameriprise 20,427.45 100. 20,427_45
account #008047807857001
11_ Ameriprise 7,309.86 100. 7,309.86
account #008047903987001
12. Ameriprise 7.76 100. 7.76
account #000163455975021
TOTAL (Also enter on line 7 Recapitulation) $ 198,875.41
(If more space is needed, insert additional sheets of the same size)
REV-1S1\ EX + (12-99)
. 1 *'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY M. PENNER
Debts of decedent must be reported on Schedule I.
FILE NUMBER
o 0
ITEM
NUMBER
A.
DESCRIPTION
FUNERAL EXPENSES:
1.
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
1.
City
State
Year(s) Commission Paid:
2.
3.
Attorney Fees
Kent H. Patterson
Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City
State
Relationship of Claimant to Decedent
4.
Probate Fees Cumberland County Register of Wills
5.
Accountanfs Fees
6.
Tax Return Preparer's Fees
7.
8.
Cumberland Law Journal
Patriot News
9.
10.
11.
12.
13.
14.
Family/Executrix Travel expense: CA to PA
United Airlines
AJL Sedan Services - airport taxi (CA)
Avis car rental
Hotels
Gasoline
Meals
15.
Dutys Lock & Key Service
AMOUNT
Zip
4,500.00
Zip
220.00
75.00
266.58
1,557.43
320.26
643.42
816.47
45.39
164.02
320.26
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
15,461. 85
. .
~
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
MARY M. PENNER
Decedent's Name
Page 2
File Number
Schedule H - Funeral Expenses & Administrative Costs - 87.
ITEM
NUMBER
AMOUNT
DESCRIPTION
16.
80.91
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
Lowe's - light timers/misc.
Executrix travel expense to wind up affairs: SC to PA
Mileage 1351 miles @ .49
Hotels
Meals
644.36
1,472.38
127.47
Expenses for auction sale:
(Kerry Pae Auctioneers)
Marketing expense and advertising
Labor - 4 assistants
Auctioneer commission
2,520.00
240.00
374.40
Register of Wills - inventory & inheritance tax return
Register of Wills - short certificates
Recorder of Deeds
Reserve for costs and accounting fees
30.00
3.00
40.50
1,000.00
SUBTOTAL SCHEDULE H.B7
6,533.02
. .
R,E~-1512 EXt (12-03)
..'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
MARY M. PENNER
FILE NUMBER
o 0
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
541.00
US Treasury - 2006 income taxes
2.
PA Department of Revenue - decedent's 2006 income return
330.00
3.
Alfred Whitcomb - tax preparation for 2006
295.00
4.
Verizon
38.09
5.
PP&L utilities
55.06
6.
UGI Utilities, Inc.
249.05
7.
PA American Water
47.01
8.
Comcast Cable
49.65
9.
Connor, Rich & Associates
54.83
TOTAL (Also enteron line 10, Recapitulation) $
1,659.69
(If more space is needed, insert additional sheets of the same size)
. .
,.,~,,,,,,.*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY M. PENNER
SCHEDULE J
BENEFICIARIES
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Kathy L. Penner Lineal 469,559.45
P.o. Box 485
Malibu, CA 90265
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
FILE NUMBER
o 0
(If more space is needed, insert additional sheets of the same size)
~
Co P 1.,
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l ~1 R. [:;::'
LAST WILL AND TESTAMENT
OF
MARY M. PENNER
I, MARY M. PENNER, of 6211 Whitehall Drive, Hampden Township,
Cumberland County, Pennsylvania, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this
to be my Last Will and Testament, hereby revoking and making void
any and all former Wills ami Codicils made by me at anytime
hereunto.
ITEM I
I hereby direct my hereinafter named Personal
Representative to pay all of my debts, funeral expenses,
inheritance taxes and estate taxes as soon after my death as may be
found convenient.
ITEM II - All the rest, residue and remainder of my Estate,
whether real, personal or mixed, of whatsoever nature and kind and
wheresoever situate, I give, devise and bequeath unto my husband
ROBERT H. PENNER, if he survives me by thirty (30) days.
ITEM III - In the event Robert H. Penner does not survive me
by thirty (30) days, then I give, devise and bequeath all the rest,
residue and remainder of my Estate to my daughter, KATHY L. PENNER,
but if my daughter should also predecease me, then to her surviving
issue, per stirpes.
ITEM IV - In the event any child of Kathy L. Penner should be
under the age of twenty-five (25) years at the time he or she would
,
be otherwise entitled to distribution under this Will,
Page One of Seven
(Of,
l?fn(2e-
, '
then the share of such Beneficiary shall be held in trust for the
following purposes:
A.
I appoint KENT H. PATTERSON as Trustee.
If Kent H.
Patterson should predecease me or otherwise be unable to serve as
Trustee, then DAUPHIN DEPOSIT BANK AND TRUST COMPANY shall act as
Trustee.
B. The Trustee shall use so much of the principal and income
as, in his sole discretion, is deemed appropriate for the support,
maintenance, medical care and education (including post-high school
education) of said Beneficiary, after taking into consideration
other resources available to the Beneficiary, including other
sources of income, student loans and available public funds or
grants.
C. When said Beneficiary reaches the age of twenty-five (25)
.
years, the Trustee shall distribute all of the then remaining
principal and undistributed income in the Trust Account to the
Beneficiary, thereby terminating the Trust.
D. In the event said Beneficiary should die prior to the time
set for distribution of the Trust, then the remaining balance in
the Trust shall be distributed to his or her issue, per stirpes,
but in default of any such issue, then the share of such deceased
Beneficiary shall be distributed among the then surviving issue of
Kathy L. Penner, per stirpes. If at that time, any such issue of
Kathy L. Penner shall have monies held in trust under the
provisions of this Item of the Will, then distribution shall be to
Page Two of Seven
.
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said Trust. If there should be no issue of Rathy L. Penner then
surviving, then distribution shall be pursuant to Item V below.
E. The Trustee is hereby given full power to invest any trust
funds which he received under this Will in such real or personal
property as, in his sole discretion, is deemed advisable, and such
investment authorization shall not be limited by any statutory or
common law rules relating to the investment of trust fun~s. The
Trustee shall also have the power, in his sole discretion, to
terminate one or more of the trust funds created hereunder if, in
his discretion, such funds become so small as to be impractical to
be further administered.
Under such circumstances, the Trustee
may, in his discretion, distribute the funds to the Beneficiary
then entitled to the income or, in his discretion may place the
funds in an interest bearing account at a bank or savings and loan
association.
F. No interest of any Beneficiary under this Trust, including
remainder interests in income or principal, shall be subject to
assignment, alienation, pledge, attachment or claim of creditors
until after payment has actually been.made by the Trustee to the
Beneficiary.
ITEM V - In the event I am not survived by my husband, my
daughter or any issue of my daughter, th~ I.... Gliu.&, d......lI!.8 aBEl
b&queaLh.,...." l~ ::~ resid~d ~main~of m~tA.:J.-n ~1:tal
s~rj:lc! ~ ~ ER, ~ ~r n;Are,
~.I!;Nc-JlCI Ffu\SP:~. e.--""'t 9 tlJ!E" i'~;,r'8" ~(---tl'iiln.
~ ~,Page Three of Seven
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ITEM VI - My Personal Representative and Trustee shall have
the following powers and discretion, both as to principal and
income, in addition to those granted by law and by other provisions
under this Will, which shall be exercised without court approval
and in the interest of the beneficiaries:
A. To retain any or all of the assets of my Estate, real or
personal, including stock of my corporate fiduciary, or of its
parent holding company.
B. To invest in all forms of property, including stock,
common trust funds and mortgage investment funds whether operated
by my corporate fiduciary or others, as they deem proper.
c. To sell at public or private sale, to exchange or to lease
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms and conditions as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper, in their
sole discretion.
E. To borrow from, or to sell to.my Trustee, even though such
trustee may be my Executor.
F. To make distribution in cash or kind, or partly in each.
ITEM VII - I hereby appoint my husband, Robert H. Penner, as
Executor of this my Last Will and Testament.
In the event my
husband should predecease me or otherwise be unable to serve, then
I appoint Kent H. Patterson as Executor, but if he should
Page Four of Seven
Corl
"'"'"
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.
predecease me or otherwise be unable to serve, then I appoint
Dauphin Deposit Bank and Trust Company as Executor.
ITEM VIII - I direct that my Personal Representative and
Trustee shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
IJ~ay of ~/ 1993.
9L~ 7n'~
~R;-; [/PENNER
Page Five of Seven
'"
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f==A 1 t2
.---
t::'
Signed, sealed, published and declared by the above Testatrix,
MARY M. PENNER, as and for her Last Will and Testament, in our
presence, who, at her request, in her presence and in the presence
of each other, we believing her to be of sound mind and memory,
have hereunto subscribed our names as witnesses.
~/~
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Page Six of Seven
4. '.
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.'
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss
We, MARY M. PENNER, Testatrix, ie:()'t )\. \blf:p~jJ()
and \'1\\C'~o:l ~ ~I ,\m , witnesses, respectively whose
names are signed to the attached or foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority,
the Testatrix signed and executed" the instrument as her Last Will
and Testament and that she signed it 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 witnesses and that to
the best of their knowledge, the Testatrix was, at that time,
eighteen (18) years of age or older, of sound mind and under no
constraint or undue influence.
~ 'PJ'~
~~~
/ .
~ _to ~
Subscribed, sworn to and acknowledged before me, by MARY M.
PENNER, the Testatrix, and subscribed and sworn to before me by
~e.-\)t \\. ~j~~and ~,C~.\ ~ ~'\ \\ff\ , witnesses, this
,
1~i:J'"\ day of ~\\ \ , 1993.
NOTARIAL SEAL
KlM8ERL Y A. SIDES. Notary Public
Harrisburg, Oauphin County
Mv Commission Exo~~ OCt~t.'3/" 2.1995
Page Seven of Seven
4.
~f)
f1tr {2 G
FIRST CODICIL TO LAST WILL AND TESTAMENT
OF
MARY M. PENNER
I, MARY M. PENNER, of 6211 Whitehill Drive, Hampden
Township, Cumberland County, Pennsylvania, declare this to be the
First Codicil to my Last Will and Testament dated April 12, 1993.
ITEM A - I hereby revoke ITEM V of my Will and in lieu
thereof provide as follows:
ITEM V - In the event I am not survived by my husband, my
daughter or any issue of my daughter, then I give, devise and
bequeath the rest, residue and remainder of my estate as follows:
A. Fifty percent (50%) to Lancaster Farm Land Trust,
currently of 128 East Marion Street, Lancaster, PA 17602.
B. Fifty percent (50%) to Walden Woods Project, 44
Baker Far.m, Lincoln, MA 01773-3004.
ITEM B - I hereby revoke ITEM VII of my Will and in lieu
thereof provide as follows:
ITEM VII - I hereby appoint my daught.';!r, KATHY L. PENNER, as
Executrix of this my Last Will and Testament. In the event my
daughter shall predecease me or otherwise be unable to serve,
then I appoint KENT H. PATTERSON as Executor, but if he should
predecease me or otherwise be unable to serve, then I appoint
ALLFIRST BANK as Executor.
-1-
.. >.
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ITEM C - In all other respects I hereby ratify, confir.m and
republish my Last Will and Testament dated April 12, 1993
together with this Codicil, as and for my Last Will.
IN WITNESS WHEREOF, I hereunto set my hand and seal this
(,E:day of . ~
, 2000.
2:-::tE~~ ~
Signed, sealed, published and declared by the above
Testator, MARY M. PENNER, as and for her First Codicil to her
Last Will and Testament in our presence, who, at her request, in
her presence and in the presence of each other, we believing her
to be of sound mind and memory have hereunto subscribed our names
as witnesses.
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COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
We, MARY M. PENNER, Testatrix, and Kent H. Patterson
and Cherilyn Tynan
, witnesses, respectively, whose names
are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority, the
. First Codicil to her
Testatrix signed and executed the ~nstrument as her/Last W~ll and
Testament and that she signed it 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 witnesses and that,
to the best of their knowledge, the Testatrix was at that time
eighteen (18) years of age or older, of sound mind and under no
constraint or undue influence.
~ /h fJ~
Mary M. penne~
-L~/ih ..
(J-tJr ~ )
Subscribed, sworn to and acknowledged before me by Mary M.
Penner, the Testatrix, and subscribed and sworn to before me by
Kpnr H. P~rrpr~nn
and
C'hpr;lyn 'T'yn~n
,
witnesses, this
11th
day of
J';W / ,7/00,
~.~.o
Notary lic
Notarial Seal
Kimberly D. Brown, Notary Public
Harrisburg, Dauphin County
My CommiSSIon ":xoires Feb. 18. 2002
My Commission Expires:
-3-