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HomeMy WebLinkAbout09-24-07 (3) REV-1500 EX. (lHlO) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ lII:~(t) UlIClII: wILU :z:~g Utili C DECEDENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ Z W C W U W C BRENNEMAN DATE OF DEATH (MM-DD-Year) EMMALINE C. DATE OF BIRTH (MM-DD-Year) 05/09/2007 04/13/1919 (IF APPUCABlE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 001. Original Return o 4. Limited Estate [Xl 6. Decedent Died Testate (Attach ccpy 01 WiI) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (dale 01 dea1It after 12-12-82) o 7. Decedent Maintained a Living Trust (AIlach ccpy oITrust) o 10. Spousal Poverty Credtt (dale oIdea1It between 12-31-91 and 1-1-95) OFFICIAL USE ONLY FILE NUMBER 21 -0 7 0 5 5 6 COUNTYCOOE -VEAR- - - Nu'MiER- - SOCIAL SECURITY NUMBER 1 79- 1 2 - 4 6 9 0 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (d8llloldealllpriClrtD 12-13-82) o 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under See. 9113(A) (AIlach Sch 0) CTJOIIl~IIU8T _ COIIPLilEl). AlJ. '_)~r. COMPLETE MAILING ADDRESS 60 WEST POMFRET STREET NAME ROGER B. IRWIN ESQUIRE FIRM NAME (If Applicable) IRWIN & McKNIGHT TELEPHONE NUMBER 717 249-2353 CARLISLE (1) (2) (3) (4) (5) z o ~ ::) ~ ;s: 4( U w 0:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Depostts & Miscellaneous Personal Property (Schedule E) 6. JoinUy Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Groll Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Chamable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) PA 17013 325,000.00 33,053.28 OFFICIAL USE ONLY (6) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ ::) a. ~ o u ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under See. 9116 (a)(1.2) 0.00 X _ (15) 336,588.05 X .045 (16) 1 ,000.00 X .12 (17) 0.00 X .15 (18) (19) ) f-. ) -.,......, 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. [8] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ) --n - .1 ., ) ~'::j ( .I \.D (8) 378,802.07 40,233.13 980.89 (11) (12) (13) 41 ,214.02 337,588.05 (14) 337 ,588.05 0.00 15:146.46 120.00 0.00 15.266.46 o d t' C It Add ece en s ample e ress: 0' STREET ADDRESS 300 CORNMAN ROAD ) , CITY I STATE I ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 15,266.46 14.000.00 763.32 Total Credits (A + B + C) (2) 14,763.32 3. InterestJPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + E) (3) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 503.14 503.14 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 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 f&] c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... 0 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declae that I have examined this return, includinQ lI:COIT1panying schedules and statements, and to the best of rny knowledge and belief, it is true, correct and complete. DecIaetion of preparer other than the peISOIlal representative is based on aU Infonnation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS SEE ATTACHED SIGNAlURE OF PREPA ADDRESS DATE er 1'8!()'7 PA 17013 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 3% [72 P.S. ~9116 (a) (1.1) (ill. 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 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if ~the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The taxi'ate 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, 2. or a stepparent of the child is 0% [72 P.S. ~9116(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 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S, ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(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. ADDITIONAL Personal Representatives Estate of Emmaline C. Brenneman- SS# 179-12-4690 ............................................................................... Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature (?~.ojC-~ " C. Leroy Brenneman 430 Cranes Gap Road Name Address Line 1 Address Line 2 City, State, Zip Carlisle, PA 17013 Date 9(1 'if? ADDITIONAL Personal Representatives Estate of Emmaline C. Brenneman- SS# 179-12-4690 ............................................................................... Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature ~ ~ J&AbM~) Vickey L. abner 311 Cornman Road Name Address Line 1 Address Line 2 City, State, Zip Carlisle, P A 17013 Date q Iff/" ") ADDITIONAL Personal Representatives Estate of Ernmaline C. Brenneman- SS# 179-12-4690 ............................................................................... Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature ctY '1 ff ~2!i<- __t I Betty A. Rutter 501 Wagner Drive Name Address Line 1 Address Line 2 City, State, Zip Carlisle, PA 17013 Date q Ill! fl7 r REV-1502 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BRENNEMAN EMMALINE C. 21 07 0556 All real property owned 101e1y or al a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real DroDertv which is iointlv-owned with riaht of lurvivorshio must be discloled on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION 300 CORNMAN ROAD, NORTH MIDDLETON TOWNSHIP, CARLISLE PENNSYLVANIA SOLD - SETTLEMENT SHEET ATTACHED VALUE AT DATE OF DEATH 250,000.00 2. 331 CORNMAN ROAD, NORTH MIDDLETON TOWNSHIP, CARLISLE PENNSYLVANIA 75,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheels of the same size) 325 000.00 REV-1503 EX + (6-98) . COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF BRENNEMAN FILE NUMBER EMMALINE C. 21 07 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0556 ITEM NUMBER 1. DESCRIPTION ORRSTOWN FINANCIAL ADVISORS AMERICAN FUNDS ACCOUNT #73048212 VALUE AT DATE OF DEATH 33,053.28 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed. insert additional sheels of the same size} 33.053.28 REV-15G8 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BRENNEMAN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER EMMALINE C. 21 07 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. 0556 ITEM NUMBER 1. 2. DESCRIPTION PERSONAL PROPERTY - SETTLEMENT SHEET ATTACHED M&T BANK - CHECKING ACCOUNT VALUE AT DATE OF DEATH 19,567.25 1,181.54 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 20748.79 REV-1511 EX + (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BRENNEMAN EMMALINE Debts of decedent must be reported on Schedule I. C. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 07 0556 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EWING BROTHERS FUNERAL HOME, INC. 8,803.96 2. WESTMINSTER CEMETERY 1,210.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees IRWIN & McKNIGHT 15,100.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS 398.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees PATRICIA A. ROSENDALE, CPA 350.00 7. ROY D. GOTTSHALL, AUCTIONEER - PUBLIC SALE 2,865.00 8. ROY D. GOTTSHALL, AUCTIONEER - AUCTION OF REAL ESTATE 5,000.00 9. S.W. BARRETT REAL ESTATE - APPRAISAL ON REAL ESTATE 650.00 10. ROY D. GOTTSHALL, AUCTIONEER - APPRAISAL ON PERSONAL PROPERTY 70.00 11. REGISTER OF WILLS - FILING FEE 30.00 12. NOTARY FEES 75.00 13. REGISTER OF WILLS - SHORT CERTIFICATES 8.00 14. CUMBERLAND LAW JOURNAL - ESTATE NOTICE 75.00 15. THE SENTINEL - LEGAL - EST ATE NOTICE 198.52 16. D&D SEPTIC & TOILET RENTALS - SEPTIC 1,178.00 17. BMS PERFORMANCE REPAIRS - INSPECTION OF VEHICLE PRIOR TO SALE 47.70 18. CLOSING COSTS ON SALE OF REAL EST ATE 4,173.95 TOTAL (Also enter on line 9, Recapitulation) $ 40233.13 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Page 1 21 07 0556 File Number B~ENNEMAN Decedent's Name EMMALINE c. Schedule J - Beneficiaries - 1 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) 8. BARRY A. PRICE Lineal 400.00 112 W. HIGH STREET APT E CARLISLE, PA 17013 9. JAMES D. PRICE Lineal 400.00 48 SUMMER DRIVE DILLSBURG, PA 17019 10. JODIE E. STEPHENS Lineal 400.00 10116 MINDY COURT FREDERICKSBURG, VA 22408 11. SUE WOODALL Lineal 400.00 327 WEST RIDGE STREET CARLISLE, PA 17013 12. STEVE RUTTER Lineal 400.00 111 WEST SIDDENSBURG ROAD DILLSBURG, PA 17019 13. TIMOTHY RUTTER Lineal 400.00 70 STEINHOUR ROAD YORK HAVEN, PA 17370 14. C. LEROY BRENNEMAN Lineal 1,000.00 331 CORNMAN ROAD REAL ESTATE- CARLISLE, PA 17013 331 CORNMAN ROAD 15. CHRISTINE McGARVEY Lineal 400.00 10 SHARON DRIVE SHERMANSDALE, PA 17090 16. VIRGINIA I. BUCHTER Sibling 1,000.00 241 CRANES GAP ROAD CARLISLE, P A 17013 REV-1512 e;X + (6-98) '* SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BRENNEMAN EMMALINE C. FILE NUMBER 21 07 0556 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. OHIO CASUALTY GROUP - HOMEOWNERS INSURANCE VALUE AT DATE OF DEATH 352.18 2. PP&L - ELECTRIC 161.70 3. YORK WASTE DISPOSAL, INC. - TRASH REMOVAL 41.67 4. EMBARQ - TELEPHONE 52.64 5. KOUGH'S OIL SERVICE - FUEL OIL 334.08 6. LIFELINE - MEDICAL 38.62 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 980.89 ",:",m,.,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER A'" -... . 1M!::: r. 21 07 0556 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. C. LEROY BRENNEMAN Lineal 430 CRANES GAP ROAD 1/4 REMAINDER CARLISLE, PA 17013 2. VICKEY L. BABNER Lineal 311 CORNMAN ROAD 1/4 REMAINDER CARLISLE, PA 17013 3. BETTY A. RUTTER Lineal 501 WAGNER DRIVE 1/4 REMAINDER CARLISLE, PA 17013 4. SANDRA E. PRICE Lineal 1450 NEWVILLE ROAD 1/4 REMAINDER CARLISLE, PA 17015 5. ANGELA C. SHULTZ Lineal 400.00 1108 CASPIAN DRIVE YORK, PA 17404 6. BECKY BRUTKO Lineal 400.00 9 BUTLER STREET MT. HOLLY SPRINGS, PA 17065 7. DAVID BABNER Lineal 400.00 311 CORNMAN ROAD CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.1500 COVER SHEET n. 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 $ (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Page 1 21 07 0556 File Number BRENNEMAN Decedent's Name EMMALINE c. Schedule J - Beneficiaries - 1 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) 8. BARRY A. PRICE Lineal 400.00 112 W. HIGH STREET APT E CARLISLE, PA 17013 9. JAMES D. PRICE Lineal 400.00 48 SUMMER DRIVE DILLSBURG, PA 17019 10. JODIE E. STEPHENS Lineal 400.00 10116 MINDY COURT FREDERICKSBURG, VA 22408 11. SUE WOODALL Lineal 400.00 327 WEST RIDGE STREET CARLISLE, PA 17013 12. STEVE RUTTER Lineal 400.00 111 WEST SIDDENSBURG ROAD DILLSBURG, PA 17019 13. TIMOTHY RUTTER Lineal 400.00 70 STEINHOUR ROAD YORK HAVEN, PA 17370 14. C. LEROY BRENNEMAN Lineal 1,000.00 331 CORNMAN ROAD REAL ESTATE- CARLISLE, P A 17013 331 CORNMAN ROAD 15. CHRISTINE McGARVEY Lineal 400.00 10 SHARON DRIVE SHERMANSDALE, PA 17090 16. VIRGINIA I. BUCHTER Sibling 1,000.00 241 CRANES GAP ROAD CARLISLE, P A 17013 LAST WILL A1VD TESTA~fENT I, EMl\'lALINE C. BRENNEMAN, of North Middleton Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my Executors to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my Executors to sell any realty owned by me at my death and not specifically devised herein at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do ifliving. 3. I give, devise and bequeath all of my estate of every nature and wherever situate as follows: (a) The sum of$I,OOO.OO to my sister, VIRGINIA I. BUTCHTER, and if she is not living that the time of my death, the gift shall lapse; (b) The sum to $400.00 to each of my grandchildren living at the time of my death, except $1,000.00 to my grandson, C. LEROY BRENNEMAN, III; (c) My property located at 331 Cornman Road, Carlisle (North Middleton Township) to my grandson, C. LEROY BRENNEMAN, III; and (c) All the rest, residue and remainder to my four (4) children, share and share alike, the child or children of any deceased child taking the share their parent would have taken ifliving. 4. I nominate and appoint BETTY A. RUTTER, SANDRA E. PRICE, VICKEY L. BABNER and C. LEROY BRENNEMAN, II to be the Executors of this my Last Will and Testament; they are to serve as such without bond. 5. I hereby suggest that my personal representatives retain the services of Irwin, McKnight & Hughes as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this I'"'' day of December, 2003. CJu/J'}/~'~ C-~~;?-"_~.- (SEAL) E~lMALINE c. BRENNE~IAN Signed, sealed, published and declared by EMMALINE C. BRENNEMAN, the Testatrix above-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. / ! - / ,- (/ / (/) i (/I//.l,Ul!r{ (I . V.l/ LIj I.'ill.!/ - ft' '1,,,/' I V~\:~'/') /t,~ ~r '-- 2 ACKJVOWLEDGJ.lfE1VT AJVD AFFIDA VIT WE, EM1\lALINE C. BRENNE~L.\N, JACQUELINE L. DRA W"BAUGH and MARTHA L. NOEL, the Testatrix and witnesses respectively, whose names are signed to the 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, that she had signed willingly, that she executed it as her free and voluntary act for the purpose herein 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 their knowledge the Testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by E~I~IALINE C. BRENNEMAN, the Testatrix herein, and subscribed and sworn to before me by JACQUELINE L. " DRAWBAUGH and MARTHA L. NOEL, witnesses, this /'J day of December, 2003. .. t//(..(.~ "3. o€i...- ()IOta y Public Notarial Seal ROier B. Irwin. Notary Public Carlisle Boro. Cumberland County My Commission a~pircs Oct. 3. 2004 Memtlet, ~aniaAssocialioo 01 Natalies 3 S. W. Barrett Real Estate & Appraisal Services Fie No. 07-0221 APPRAISAL OF LOCATED AT: 331 Cornman Road Carlisle, PA 17013-9640 FOR: Irwin & McKn"ight 60 West Pomfret Street Carlisle, PA 17013 BORROWER: Emmaline BRENNEMAN (Estate) ASOF: May 9, 2007 BY: , I I I ! ..1 Stan A. Skowronek Certified Residential Appraiser S. W. Barrett Real Estate & Appraisal Services File No. 07-0221 05/31/2007 hwin & McKnight 60 West Pomfret Street Carlisle, PA 17013 File Number: 07-0221 In accordance with your request, I have appraised the real property at: 331 Cornman Road Carlisle, PA 17013-9640 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of May 9, 2007 is: $75,000 Seventy-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, ~Q~~~ Stan A. Skowronek Certified Residential Appraiser ProD.rtv.D..crIDtlon F. o. ~ Address 331 Cornman Road City Carllale State PA Zin Code 17013-9640 leoal DesaiDtion See leaal description County Cum berland Assessor's Parcel No. 29-05-0427-113 Tax Year 06/07 R.E. Taxes $ 646.00 Soecial Assessments $ N/A Borrower Emmaline BRENNEMAN tEatate} Current Owner Brenneman Emmaline Occuoant: T Owner xl Tenant I 1 Vacant .. Prooertv riahts aooraised rxl Fee Simole r ] Leasehold I Project Tvoe PUD I I Condominium iHUDNA onlv\ HOA$ NIA IMo. Neighborhood or Proiect Name North Middleton TownahiD MaD Reference 05-05-0427 Census Tract 0119.01 Sale Price $ N/A Date of Sale N/A Descriotion and $ amount of loan charaes/concessions to be oaid bv seller N/ A lender/Client Irwin & McKniaht Address 60 West Pomfret Street Carlisle. PA 17013 Aooraiser Stan A. Skowronek Address 124-126 North Hanover St. Carlisle Pa. 17013 Location U Urban (!J Suburban U Rural Predominant Single family housing Preaent land use % Land use change Built up 0 Over 75% 00 25-75% 0 Under 25% occupancy PRICE AGE One family 60% D Not likely o Likely $(000) (yrs) Growth rate 0 Rapid lID Stable 0 Slow ~ Owner 95 60 Low New 2-4 family 0% ~ In process Property values 0 Increasing ! Stable 0 Declining o Tenant 225 HiQh 100 Mu~~family 0% To: Residential Demand/supply 0 Shortage ! In baianal 0 OM SLJPPIi f&i Vacant(G-5%) ...... ...J:} Predominant " Commercial 0% Marketino time n Under 3 mos. X 3-6 mas. r=i Over 6 mos. VacantlO\lor 5%\ 150 I 35 Vac I 40% Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: The subject is bounded on the north bv North Middleton Rd. on the east by Spring Rd on . the south bv Newville Rd and on the west bv Meadowbrook Rd. . . Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): . There are no adverse factors to affect marketabilitv of subiect. Diverse stable emDloyment and all sUDDorting amenities are . II within easy drivina distance. SMSA 3240 Tenant of orooertv is family member. Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time _ _ such as data an competitive properties for sale in the neighborhood, description of Ihe prevalence of sales and financing concessions, etc.): Property aales recorda and MLS statistics show a steady. moderate increase In property values over the Dast year. Average marketina time of 60-90 davs shows a good balance of SUDDly and demand. Few sales and financina concessions are needed in the neiahborhood. _ Project Information for PUDa (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? UYES UNO Approximate total number of units in the subject project NIA Approximate total number of units for sale in the subject projecl N/A Describe common elements and recreational facilities: N/A Dimensions See leaal descriDtion Topography Basically Level Site area .5 Acre mil Corner Lot 0 Yes l.!J No Size Typical for area Specific zoning classification and description A-H Aaricultural Holdina Shape Rectangular Zoning compliance 00 Legal 0 legal nonconfaming (Grandfathered use) U Illegal U No zoning Drainage Appears Adeauate Highest & best use as imoroved: rXf Present use n Other use (exolain\ View Open country Utllltlea Public Other Off.alte Improvements Type Public Priva Ie Landscaping Averaae Electricity ~ Street Macadam 00 B Driveway Surface Stone Gas 0 Curb/gutter None 0 Apparent easements None Apparent Water DWell Sidewalk None D 0 FEMA Special Flood Hazard Area DYes l.!J No Sanitary sewer o On Site Street lights None R R FEMA Zone C Map Date 04/01/1982 Storm sewer r=i A1lev None FEMA MaD No. 4203670010B Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): Private water and sanitary systems are common to the area and have no adverse affect upon marketability. There are no apparent adverse eaaements. encroachments or other adverse conditions. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No. of Units 1 Foundation Conc Blk Slab None Area Sq.Ft. 625 Roof 0 No. of Stories 1 Exterior Walls Aluminum Qay,1 Spaoo None % Finished 0 Ceiling B Type (Del./Att.) Detached Roof Surface Rubber Basement Full Ceiling ODen Joist Walls Design (Style) 1 StorY Gutters & Dwnspts. Aluminum sump Pump No Walls Conc Blk Floor 0 Existing/Proposed Exlstina Window Type Wood Frame Dampness None Obs Floor Concrete None D Age (Yrs.) 72 Storm/Screens YesNes Settlement None Obs Outside Entry Yes Unknown 00 Effective Aae Yrs. \ 20-25 Manufactured House No Infestation None Obs Walk out . ROOMS Fover Livina Dinina Kitchen Den Familv Rm. Rec. Rm. Bedrooms # Baths LaundIV Other Area Sa.Fl.. . Basement Level 1 1 1 2 1 625 . Level 2 . . Finished area above orade contains: 4 Rooms; 2 Bedroom s); 1 Bathis); 625 Sauare Feet of Gross Livina Area I INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors CrDtlVlnYI Type BB Refrigerator 0 None 00 Fireplace(s) # 0 None ~ ~ ~ - 0 . Walls Panel Fuel Elect Range/Oven Stairs Patio Garage # of cars Trim/Finish Wood ConditionAva Disposal 8 Drop Stair Deck B Attached Bath Floor Camet COOLING Dishwasher Scuttle Porch Detached Bath Wainscot Vinvl Central No Fan/Hood 0 Floor 0 Fence 0 Buill-In Doors Hollow Core Other None Microwave R Healed R Pool R Carport Averaae Condition ConditionN/A Washer/DIVer Finished Drivewav 2/Stone Additional features (special energy efficient items, etc.): None Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc.: 1m prove mente are in averaae condition with no Dhyalcal or functional inadeouacies noted. . Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate ViCinity of the subject property: No adverse environmental conditions are aDParent/disclosed. SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT II N 07-0221 :,eddie Mac Form 70 6-93 PAGE 1 OF 2 Produced using ACI software, 800_234,8727 WfIW aciwebcom Fannie Mae Form 100. 6-93 , ES1IMATED SITE VALUE. . . . . . . . . . . . . . . . . . . . . . . . . . . :; $ 45 000 Comments on Cost Approach (such as, source of cost estimate. ESTIMATED REPRODUCTION COST.NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the Dwelling Sq. FI. @ $ :; $ 0 estimated remaining economic life of the property): Sq. FI. @ $ = 0 Cost ADDroach deemed a Door Indicator of value due to . = age of the imDrovements. Estimated Remainina . GaragelCapat L-Sq.FI. @$ 0 Economic Life - 35-40 years . = : To'. '''m.t'' """ Nj .. .. . . r . .. . . . . . :; $ 0 Less Physical Functional External Est. Remaining Econ. Life: 30 · Depreciation = $ 0 Depreciated Value of Improvements . . . . . . . . . . . . . . . . . . . :; $ 0 "As-is. Value of Site Improvements. . . . ... . . . . . . . . . . . . . :; $ INDICATED VALUE BY COST APPROACH. . . . . . . . . . . :; $ N/A ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 331 Cornman Road 1219 N. West Street 445 C Street 110 Meadowbrook Road Address Carlisle ~ Carlisle Carlisle Carlisle Proximity to Subiect 2.6MI.$ 2.9 MI S 3.9 MI SW Sales Price $ N/A 83 500 $ 84 300 /!:"/,,,',<.'. $ 82.500 PricelGross Liv. hea $ 0.00 ltJ $ 133.81 ltJ $ 120.43 ltJ "~I $ 112.24 ItJ )," Data and/or Inspection MLS MLS MLS Verification Sources Courthouse Courthouse Courthouse Courthouse VALUEADJUSMNTS DESCRIPTION DESCRIPTION I + (.) $ Adiustment DESCRIPTION I + (-) $ Adjustment DESCRIPTION I + (-) $ Adjustment Sales or Financing None,Conv , None,Conv , None,Cash , I , I . I , Concessions I , , Date of SalefTime NI 08/21/2006 , 02/28/2007 , 05/01/2006 , , , , Location Suburban Suburban , Suburban : Suburban , Leasehokltfee SiTDIe Fee SimDle Fee SimDle , Fee Simple I Fee Simple I I . , Site .5 Ac/Ava .22 Ac/Ava , .28 Ac/Ava . .22 Ac/Ava , , , , View Ooen countrY Residential , Residential , ODen country , Desion and Aooeal 1 StorY 1 StorY , 1 StorY , 1 StorY . , , , I 0Jaitv of CCI1st1.Kfun Averaae Averaae , Averaae . Averaae , , , , Age 72 Years 57 Years I 52 Years , 58 Years : Condition Averaae Avg/Good 1-5%\ : -4175 Ava/Good (-5%\ : -4215 Ava/Good (-50kl : -4.125 Above Grade T atal ' Berms ' Baths Total : Berms ' Baths , Total I BO'ms : Baths I Total I B~ms I Baths I , , , Room Count 20 4: 2: 1.00 4: 2: 1.00 ' 5: 3: 1.00 ' 4: 2: 1.00 ' Gross Livino Area 625 So.Ft. 624 SQ.Ft. , 0 700 5Q.Ft. , -1.500 735 Sa.Ft. , -2 200 , , , Basement & Rnished Full Bsmt Full Bsmt , None I 3,000 None , 3,000 . , , , , , , Rooms Below Grade Unfinished Unfinished : : I . Functional Utilitv 2 Bedroom 2 Bedroom , Averaae , -2.000 2 Bedroom , , , , . FHA/CA I -3.000 FHA/None , I Heatino/Coolino EBB/None I I HWBB/None . . Enerav Efficient Items TVDical Tvoical , Tvoical , Tvoical , Garaae/Caroort None None , 1 Car Garaae , -3.000 None , , , I Porch, Patio, Deck, None Patio I -1,000 Encl. Porch , -3,000 None I . , , Fireolace!s), etc, I , . , . , None None , None , None , Fence. Pool, etc. , . , , , , I , , Net Adi. (total) + X - '$ 8175 a' 10715 T T+ [xl. '$ 3.325 Adjusted Sales Price .8, ~~10;~:1~~:~:Zit( of Comoarable $ 75 325 2~ $ 73 585 $ 79.175 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): Opinion of value ranae is $73 000 to $79.000. Lack of suitable comoarables within the subiects immediate vicinity reauired an exoanded search area. These are the best sales comoarables known to be available. Condition adjustments reflect the Danelled interior and the rubber roof of the subject. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date. Price and Data Unknown 04/26/2002 09/23/1991 06/04/1999 Source for pria sales Unknown $68,900 $1.00 $1.00 within year of aooraisal Courthouse Courthouse Courthouse Courthouse Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and oomparables within one year of the date of appraisal: Prior transfer information for the subiect was not available on the tax assessment data reviewed. INDICATED VALUE BY SALES COMPARISON APPROACH. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . $ 75.000 . INDICATED VALUE BY INCOME APPROACH (If Appficable) Estimated Market Rent $ N/A /MJ. x Gross Rent Multiolier N/A:; $ N/A This appraisal is made 00 "as is" U subject to the repars, alterations, inspections or conditions listed below 0 subject to completion per plans and specifications. Conditions of Appraisal: The orooertv has been aooralsed In current condition. This is for the clients use on Iv. Final Reconciliation: The Market Data Analysis supports my estimated market value of the subiect. The Cost Aooroach was not deemed an aporoorlate indicator of value due to the aae of the subiect and therefore was not included herein. The Income . Aooroach was also deemed inaoorooriate for this analvsis. The purpose of this appraisal is to estimate the market value of the real property that is the subject <If this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439/Fannie Mae Form 1004B (Revised 6/93 ). t I (WE) ESTIMATE THE MARKET VALUE. AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 05/09/2007 lWH'CN IS THE DATE OF lNSPECTlON AND TNE EFFECTIVE DATE OF "'IS REPORT) TO BE' 75,000 n ~ . , ~PPRAISER: ~G ~\S . x:- S~~~YAPPRAI~( IFP~"r' OOid OODid Not SIgnature 'SJ\1.)(~ Signa ~ L ........-.. Name Stan A. Skowronek Name Steven W. Barrett, SRPA, SRA Inspect Property Date Report Signed 05/31/2007 Date Report Sioned 05/31/2007 State Certification # RL-001572-L State PA State Certification # GA-000298-L State PA Or State License # State Or State License # RB026921A State PA ,odli. Mac rem 70 6-93 Certified Residential Certified General AI raIser on ValuatlG:": S4actlon SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT Appraiser PAGE 2 OF 2 Produced using ACI loftware, 600.234.8721 WWW.aGiweb.COffi S.W. Barrett Real Estate & Appraisal Services File No 07-0221 pp F. ,. Ma. FOfm 1004 6 93 FLOORPLAN Bbrrower: Emmaline BRENNEMAN (Estate) Property Address: 331 Cornman Road City: Carlisle Lender: Irwin & McKni ht Kitchen Bath Bedroom Bedroom Living Sketch by Apex IV Windows no AREA CALCULATIONS SUMMARY Code GLAl Description First Floor Size Totals 625.00 625.00 File No.: 07-0221 Case No.: State: PA Zip: 17013-9640 Eat In LIVING AREA BREAKDOWN Breakdown Subtotals First Floor 25.0 x 25.0 625.00 1 Area Total (rounded) 625 SUBJECT PROPERTY PHOTO ADDENDUM Borrower: Emmaline BRENNEMAN (Estate) File No.: 07-0221 Propert~Adaress:331 Cornman Road Case No.: gi!Y~c~a~j~_I~_________ .______________________________________~!~tE!~_pA Zip~1IQt~___ _____________ lender: Irwin & McKniaht FRONT VIEW OF SUBJECT PROPERTY Appraised Date: May 26, 2007 Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE COMPARABLE PROPERTY PHOTO ADDENDUM Borrower: Emmali.ne BRENNEMAN (Estate) File No.: 07-0221 Propert~ Address: 331 Cornman Road Case No.: Gityi..~!lrlisJe _____~_____u________________~______ __ ________ State~PA________________~iQ:"""17'()J..~-~640_____ ___ Lender: Irwin & McKniaht COMPARABLE SALE #1 1219 N. West Street Carlisle Sale Date: 08/21/2006 Sale Price: $ 83,500 COMPARABLE SALE #2 445 C Street Carlisle Sale Date: 02128/2007 Sale Price: $ 84,300 COMPARABLE SALE #3 110 Meadowbrook Road Carlisle Sale Date: 05/01/2006 Sale Price: $ 82,500 Bon'6wer: Emmaline BRENNEMAN (Estate) PropertV Address: 331 Cornman Road City: Carlisle Lender: Irwin & McKni ht I I I I i I I I I I I I I \ I I 1 I i I \ v~/ lr I i I ! i i I I ! I I I FloodMap Legend FIOOO lonei 1II'.s ...._.d ~y ~y..r lko<llny File No.: 07.0221 Case No.: State: PA Zip: 17013-9640 ~ I ! I I I 1 I j I I I I .; .... 1~~((J1-.,Qo . 4Itii-", JI.. i: 'V FlOOtllllfonnatl()l\ Community: 420367 - NORTH MIDDLETON, TO,*NSHlfI OF 1'rT...p411ty is not in 3 F BAA special flood hazard area. "","P41ly i~ Wlthi" :260 f...-t If .. FEMA sp...".jal tlo<<1 hazar>:! ......... tl4ap t~mbEr: 42036700108 Ma", Date: 04Jll111982 r""",I;OOIOO FIrs, -41041 l.ooe:C Ivtas lid..... of Ihe 1 CJO.. and e.On-"... ~ _ Altas inlInNl.d by loo-y..r ncodlnll AI.. ~,d by 1000,...r ncodlnllwllh YltIOclIy hazInI FMOW'; .,.u F~ .ntSWJIIIl..,.lo~ n..rcl Ivtas \If unott,rmlntd aM pos" ~ hlZ""d~ AI.o, ~ '"""'" 0'1 fill'} putlrqhOd fiRM Neit\ler Tl3l'\samerica Flood Hnml Certification (TF H 1::) nor ACt make any repl'l!S"..ntatj,)ns (J" Wan3nties to any party coocerrjng tte OOl1:owt. i1cclJra'~" Q" ~ompl!teneis of this llood II!Port. inclujino any WiIT3nt1f of merchaintablitv 0- fitness fo- :a pi!lticul;ar purpose. Neither TFHC nor PoC I nor the Seller ot this lIood report shall have am" lability to <I1lf thro P:altlf for anlJ' use (f misase or this: floQj report. j L_ i i --~--j LOCATION MAP BOrrower: emmaline BRENNEMAN (Estate) Property Address: 331 Cornman Road City: Carlisle lender: Irwin & McKni ht File No.: 07-0221 Case No.: State: PA Zip: 17013.9640 .,'.... --- /- ---- ---- - .__ ___ _m _-- - / I I I BARN STABLE rw/ Prepared by Steven W Barrett RE Appr. Svc. (717) 243-6646 FileNo. 07-0221 ********* QUALlFICA liONS ********* The foJ/owing checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. The subject is located in a rural area and is less than 25% built-up. 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. _5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _x_7. The subject property is serviced by private well and/or septic systems which is common for the area. _x_B. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. _9. 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 items listed are cosmetic in nature. _10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar com parables on that individual rating. All com parables used are the best available. _15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All com parables used are the best available. _x_17. One or more com parables used were in excess of one (1).mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same marketing area. All com parables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Plum bing_Electrical_Heating_certification(s) is/are suggested. 22. Inground swimming pool_, out buildings_are included_,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. ~ Rle No. 07-0221 -******* QUALIFICATIONS ***--- Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to comply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates. The law also permits us to share this information with companies that perform marketing. When we share nonpublic information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I and/or Steven W. Barrett, SRPA, SRA, have completed the requirements under the continuing education program of the Appraisal Institute. File No. 07-0221 ********* QUALIFICATIONS ********* _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_Unknown_. Consideration: $_Unknown _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. FileNo. 07-0221 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price Is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions. granted by anyone associated with the sale. . Adjustments to the com parables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 10048 6-93 File No. 07-0221 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to . or more favorable than. the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: 1 directly supervise the appraiser who prepared the appraisal report. have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 331 Cornman Road, Carlisle, PA 17013-9640 APPRAISER: Signature: ~ G. %\..Drc:v-Q"- Name: Stan A. Skowronek Date Signed: 05/31/2007 State Certification #: RL-001572-L or State License #: State: PA Expiration Date of Certification or License: June 30. 2007 SUPERVISORY APPRAISER (only if required) ~'.' -:J? Signature: ~') ~ ~ t.---. if Name: Steven W. Barrett. SRPA. 8RA Date Signed: 05/31/2007 State Certification #: GA-000298-L or State License #: RB026921A State: PA Expiration Date of Certification or License: June 30. 2007 o Did 00 Did Not Inspect Property Certified Residential Appraiser Freddie Mac Form 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 1004B 6-93 . " A B. TYPE OF LOAN: U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.0FHA 20FmHA 3.00CONV. UNINS. 4. OVA 5.0CONV. INS. 6. FILE NUMBER: 17. LOAN NUMBER: SETTLEMENT STATEMENT 20070837 4600204 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual seltlement costs. Amounts paid to and by the settlement agent are shown Items marked "(POC]" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. 10 3/98 (20070837.pfllI20070837120) D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: John C. Leidy The Estate of Emmaline C. Brenneman AmTrust Bank 894 Cedar Spring Road 300 Cornman Road 1111 Chester Ave, Suite 200 Mifflintown, PA 17059 Carlisle, PA 17013 Cleveland, OH 44114 G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 20-5605713 I. SETTLEMENT DATE: 300 Cornman Road Infinity Abstract & Settlements LLC Carlisle, PA 17013 August 30, 2007 Cumberland County, Pennsylvania PLACE OF SETTLEMENT 29-05-0427-118 101 Front SI. PO Box 425 Boiling Springs, PA 17007 J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract Sales Price 250,00000 401. Contract Sales Price 250,00000 102. Personal Property 402. Personal Prooertv 103. Settlement Charaes to Borrower (Line 1400) 6,517.36 403. 104. 404. 105. 405. Adjustments For Items Paid By Seller in advance Adiustments For Items Paid Bv Seller in advance 106. CitylTown Taxes to 406. CitvlTown Taxes to 107. County Taxes 08/31/07 to 01/01/08 144.43 407. County Taxes 08/31/07 to 01/01/08 144.43 108. Assessments 08/31/07 to 07/01/08 1,39496 408. Assessments 08/31/07 to 07/01/08 1,394.96 109. 409 110. 410. 111. 411 112 412. 120. GROSS AMOUNT DUE FROM BORROWER 258,056.75 420. GROSS AMOUNT DUE TO SELLER 251,53939 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 25,000.00 501. Excess Denosit ISee Instructions) 202. Principal Amount of New Loan(s) 175,000.00 502. Settlement Charaes to SelleiTLine 1400\ 4,17395 203. Exislina loan(s) taken subiect to 503. Existina loanlsl taken sublect to 204. 504. Payoff of first Mortgage 205 505. Pavoff of second Mortaaae 206. 506. Deoosit retained bv seller 25,00000 207. 507. 208. 508. 209 509. Adiustments For Items Unpaid By Seller Adiustments For Items Unoaid Bv Seller 210. CitvlTown Taxes to 510. CitvlTown Taxes to 211. County Taxes to 511. Countv Taxes to 212. Assessments to 512. Assessments to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518, 219. 519. 220. TOTAL PAID BY/FOR BORROWER 200,000.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 29,173.95 300. CASH AT SETTLEMENT FROMO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 301. Gross Amount Due From Borrower (Line 120) 258,056.75 601. Gross Amount Due To Seller (Line 420) 251,539.39 302. Less Amount Paid BylFor Borrower (Line 220) ( 200,00000) 602.. Less Reductions Due Seller (line 520) ( 29,17395 303. CASH ( X FROM) ( TO) BORROWER 58,056.75 603. CASH ( X TO) ( FROM) SELLER 222,36544 OMS NO 2502-0265 ....... 89- c L. SETTLEMENT CHARGES 700. 10TAL COMMISSION Baaed on Price S @ % PAlO FROM PAID FROM Division of Commission (line 700) as Follows: BORROWER'S SELLER'S 701.$ to FUNDS AT FUNDS AT 702.$ to SETTLEMENT SETTLEMENT 703. Commission Paid at Settlement 704. to BOO. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Origination Fee % to 802. Loan Discount % to 803. Appraisal Fee to Cody Financial Mortgage Services, Inc. 400 00 804. Credit Report to Cody Financial Mortgage Services, Inc. 5000 805. Processing Fee to Cody Financial Mortgage Services, Inc. 22500 806. Table Fundina (Admin) Fee to AmTrust Bank 350.00 807. Loan Set Up Fee to AmTrust Bank 42500 808. YSP Pd by Lender Cody Financial Mtg. Services POC: L2660.00 809. 810 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 08/30/07 to 09/01/07 @ $ 32.960000/day ( 2 days %) 65.92 902. Mortgaae Insurance Premium for months to 903. Hazard Insurance Premium for vears to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance 3.000 months 6 $ 164.17 per month 492.51 1002. Mortgage Insurance months 6 $ oer month 1003. CitvlTown Taxes months 6 $ per month 1004. County Taxes 7.000 months 6 $ 35.72 oer month 25004 1005. Assessments 3.000 months @ $ 13950 per month 41850 1006. months $ oer month 1007. months $ oer month 1008. Aggregate Adiustment months $ oer month -142.99 1100. TITLE CHARGES 1101. Settlement or Closina Fee to 1102. Abstract or Title Search to InfinTtV-Abstract & Settlements llC 25.00 1103. Title Examination to 1104. Title Insurance Binder to 1105. Document Preoaration to 1106. Notary Fees to Jeanette Pennington 2500 1107. Attomey's Fees to (includes above item numbers: T 1108. Title Insurance to First American Title Insurance Comoanv Re-issue Rate 1 110.38 {includes above item numbers: I 1109. Lender's Coverage $ 175,000.00 1110. Owner's Coverage $ 250,000.00 1,110.38 1111. AL T A Endorsement to Infinily Abstract & Settlements LLC 100, 300, 8.1 15000 1112. Closing Protection Letter to First American Title Insurance Company 3500 1113. 1114. Wire Fee to Infinily Abstract & Settlements LLC 1500 1115. Overnight Delivery Fee to Infinily Abstract & Settlements LLC 18.00 1116. 1117. 1118. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recording Fees: Deed $ 40.50, Mortgage $ 6450; Releases $ 105.00 1202. CitvlCounlv Tax/Stamos: Deed 2,50000 Mortgage 2,500.00 1203. State Tax/Stamps Deed 2,500.00: Mortgage 2,500.00 1204. 1205 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Survey to 1302. Pest Insoection to 1303. 2007/08 School Taxes to Robin K. Sollenberger 1,673.95 1304. 1305. ,- 1400. TOTAL SETTLEMENT CHARGES (Enter on Lines 103. Section J and 502, Section K) J , ,-6,51736 4,173.95 By signing page 1 of Ihls slalement, Ihe SIgnatories acknowledge receipt of a completed copy Of page 2 of Ihis two page Slatementj ,/; CAb I ~J.iA Infi~stract & ~t\Jements L4f 'i. P 2 Settlement Agent ( 20070137/20010137/111) ACKNOWLEDGMENT OF RECEIPT OF SETTLEMENT STATEMENT i Borrower: John C. Leidy Seller: The Estate of Emmaline C. Brenneman Lender: Am Trust Bank Settlement Agent: Infinity Abstract & Settlements LLC (717)249-4282 Place of Settlement: 101 Front St. PO Box 425 Boiling Springs, PA 17007 Settlement Date: August 30,2007 Property Location: 300 Cornman Road Carlisle, PA 17013 Cumberland County, Pennsylvania 29-05-0427-118 BY:(!'~~B~I"/ C. Leroy nneman, II, Co-Executor ORRSTOWN FINANCIAL ADVISORS A Tradition of Excellence ~~~~nw~~ / '" c: ""07 ",,"' j ~,j l..V May 23, 2007 Roger B. Irwin, Esquire Irwin & McKnight 60 West Pomfret Street Carlisle, PAl 70 13 RE: Emmaline C. Brenneman /SS# 179- 12-4690 Dear Attorney Irwin: In received your letter, dated May 16,2007, regarding the death of Mrs. Brenneman. Mrs. Brenneman had an American Funds investment account with Financial Network Investment Corporation. I contacted American Funds on May 22, 2007. American Funds provided me with the following information regarding this account: 1. The account is titled Emmaline C. Brenneman. 2. The account was established November 24,2003. 3. American Funds does not have any record of a change in ownership during the past year. 4. The account is invested in the Limited Term Tax-Exempt Bond Fund of America. The date of death value was $33,053.28 Please feel free to contact me, at 791-3909, with any questions that you may have regarding this account. . Sincerely, ~ \ G>G' Robert J. Russoli FINAL SETTLEMENT OWNER fSU cf- r:[r-I~ &-e11fJP/Y1QV\ Dam :;/dfJ/c1- I - I Address Date of Sale Sale Location Auctioneer Clerk Cashier Other PROCEEDS OF SALE: Cash _n_n_ n__ nn noon _nnn___ -.on n_________ $ ~ L;81- 2-5 Y I~ C8LjOQx;- Checks ___n____ __n____n_nn __u_ __n______n_n Othe r _ n_ _ __ _ 00 _ 00 n _00 ___ _ _ n _ _ _ _ __ n - - - - n - __ n_ - - - - __ - 00- ____ - _______ - __ __ - - - - __ _-00 - - - - ---. ... --... ......-.. --........... --.... --....... ---............ .... ...--.... ---.... -..... -----...-...--- ---...-- -.......---- -..--- -----..... --... --. ...__..... __....... __.. __ __.. __ __.... __.. ...__ __.... ___.............. ...... _____.. .........._____.. ....._... ...____.. _________ _____....0 Miscellaneous (see attached list) - "" 1 nm_______nnmmn_________;~;~~ PROCEEDS OF SALE _n___________m__ $ ~ :ticZ ') f LESS SELLER'S SALE EXPENS/C - r71 \ A",,"onee,'s Fee5%_m_~-!f6{:Jk:~~-m $ 178 60\' Other Seller's Expenses Advanced by Auctioneer: --1h5id-f (J{JiI( - ;;g; ~h(Jc/{?t 4Je/' .0J-5:(1p rip,; -:1-% !tlv'er/7s,'S/Rrfq Pot/rmt '39/()(j '^ t.{od ~ 39/, 00 ~ 98). Lt)~ Miscellaneous (see attached list) ________n_nm_m__nm_mm____n_____. DEDUCT TOTAL SELLER'S SALE EXPENSE ---00----_-000----------(7:$ TOTAL NET PROCEEDS TO SELLER mm_____ooo_m__ _m___ _ $ I, (or we), the seller of goods, merchandise, and/or property sold at public auction on above date and location, acknowle this settlement of proceeds of sale. I (or we) agree to accept all responsibility for providing merchantable title to all goods-\merchandise, r and/or propeny sold. and for delivery of title to the purchaser. \0. ) 7~;<~'-07 feCfJ~ I~I. Date) ; (S.~IU@L ~ 111 ~ -C Jtlct ulJPP ~ 0 (S~lIe"s S;gnatu", /" k 1) u Reorder lrom: MISSOURI AUCTION SCHOOL Phone 1 -800.835-1955 m M&fBank 499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE.MB.12 Phone (888) 502-4349 Fax (302) 934.2955 May 17,2007 Law Offices Irwin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 Re: Estate of: Emmaline C Brenneman Social Security: 179-12-4690 Date of Death: Mav 09. 2007 Dear Sir or Madam: Per your inquiry dated May 16, 2007, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 404918 Ownership (Names of) Emmaline C Brenneman * Opening Date 09/01/67 Balance on Date of Death $1,181.52 Accrued Interest $ 0.02 Total 181.54 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the High Street Carlisle Office # 717-240-4536. Sincerely, ~;~~ Nancy Clagett Records Management Ewing Brothers Funeral Home, Inc. 630 South Hanover Street Carlisle, P A 17013- (717)243-2421 May 20, 2007 C. Leroy Brenneman Jr. 430 Cranes Gap Rd. Carlisle, PA 17013 The Funeral Service for Emmaline C. Brenneman We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES Services of Funeral Director/Staff. . . . . . . $3695.00 FUNERAL HOME SERVICE CHARGES $3695.00 SELECTED MERCHANDISE: Batesville SS Tapestry Rose Casket . . . . . . . . . . . . . . . . $3575.00 #5 Regular OBC. . . . . . . . . . . . . . . . . . . . . . $995.00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED . . . . . . . . . . . . . $8265.00 Cash Advances Certified Copies ofthe Death Certificate . Flowers. . . . . Hairdresser. . . . . Patriot Obit with photo . Sentinel Obit with photo. TOTAL CASH ADVANCES AND SPECIAL CHARGES . Total Total Cost. . . . . . .. . . .. . . . . .. .. .. .. .. .. .. SUB-TOTAL INITIAL PAYMENT / DISCOUNT / CREDITS TOTAL AMOUNT DUE The unpaid balance over 30 days is subjected to a 1.50 % service charge per month - 18.0000 % per annum. $72.00 $185.50 $35.00 $228.81 $117.65 $638.96 $8903.96 $8903.96 100.00-~ CO~~V V ~ 70 ~Q kce)~ $8803.96 . D&D Septic & Toilet Rentals 3s-West North Street Carlisle, PA 17013 (717) 249-1082 Invoice DATE INVOICE # 07/09/2007 4877 BILL TO Emmaline C. Brenneman 300 Cornman Road Carlisle, P A 17013 P.O. NO. TERMS PROJECT Due on receipt QUANTITY DESCRIPTION RATE AMOUNT JOB: 300 Cornman Rd., Carlisle N. Middleton Twp. Permit #1905 Pumped out standard septic tank & "D" Box on 6/4/07 200.00 200.00 Backhoe Moving Charge 50.00 50.00 Bachoe Labor & Labor to install baffel, pipe, digging, 312.50 312.50 backfilling, etc. 4' of pipe 6.00 6.00 4" T 6.00 6.00 JOB: 331 Cornman Rd. (Rental Property) N. Middleton Twp. Permit #1906 Pumped out standard septic tank on 6/4/07 170.00 170.00 Backhoe Moving Charge 50.00 50.00 Backhoe Labor & Labor to install baffel, pipe, riser, lid, 312.50 312.50 digging, backfilling, etc. 1 4" T 6.00 6.00 3' of pipe 4.50 4.50 9"Riser and lid 60.50 60.50 State 6.00% 0.00 .mk you for your business. 3 Total $1,178.00