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HomeMy WebLinkAbout09-28-07 (2) -.J 15056051047 REV-1500 EX (06-05) PA Department of Revenue . Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT Decedent's Last Name Suffix Date of Birth Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return <:::) 2. Supplemental Return <:::) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required <:::) <:::) 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 <:::) 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 Da ime hone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes 4. Limited Estate <:::) <:::) c:> Firm Name (If Applicable) ': P hi. ;-';1-r;;f~,;1 ~ f , :? City or Post Office W A- V'rJ~Ci?,irf!/9 Correspondent's e-mail address: Under penalties of perjury, I declare that J have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, rrect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. E OF PE 0 spa I E FOR FILING RETURN ~ ~A;E.z,S-o--:t- t.O. ~4<- ffba., Scoffa.,.~ /A-f 7zs~ . DATE ADDRqS :8 (UJ ~ P if 7 D GYtLwl 0, -.d I ' ~6fM.T ,4 SIGNATU E OF P- ER THAN REPRESENTATIVE 51-I , ~esbOy7) fA- t7-u/i PL:EASE USE ORIGINAL FORM ONLY Side 1 L 15056051047 15056051047 ....J \Y\ ...J REV-1500 EX 15056052048 Decedent's Name: 10 kil\ 6 Me .s So r. RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . " 3. 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c::J Separate Billing Requested . . . . . " 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::J Separate Billing Requested. . . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 1 t. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11. 12. Net Value of Estate (line 8 minus line 11) . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) ... . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O ~ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Decedent's Social Security Number 15. 16. 17. 18. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~'i~ %~ L 15056052048 Side 2 c::> 15056052048 .-J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME _____...l~_~ -0 M dcJ2s ~ r, STREET ADDRESS __~l4fJ~_Ck_fl~~_~~ File Number ;;J.-I-O 7-03S7 CITY Jh, ZIP {7z.s- 7 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) ~ 99. 7.5' Total Credits ( A + B + C ) (2) 3. InteresUPenalty if applicable D. Interest . E. Penalty :r: ;-S___ TotallnteresUPenalty ( D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT j;j0,-.?lPE'I~l~.IL_~._.,~_~_.___ .J...._Ll1WLLI;;;jJ._.II_~ 1111,- J;;,~""I_'iJi~titt 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;.......................................................................................... D G:( b. retain the right to designate who shall use the property transferred or its income; ............................................ D B' c. retain a reversionary interest; or.......................................................................................................................... D ET d. receive the promise for life of either payments, benefits or care? ...................................................................... D 0' 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D Gt' 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. REV-1502 EX+ (6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF John B. Fields, Sr. FILE NUMBER 21-07-0357 All real property owned solely or as 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 property which is jointly-owned with right of ~urvivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Net proceeds from public sale of vacant land located at Thorny Grove Road, Shippensburg, Southampton Township, Cumberland County, Pennsylvania. Copy of HUD-l, deed attached. VALUE AT DATE OF DEATH 12,877 .58 TOTAL (Also enter on line 1, Recapitulation) $ 12.877.58 (If more space is needed, insert additional sheets of the same size) REV-1oo3 EX' (1-97) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF John B. Fields, Sr. FILE NUMBER 21-07-0357 All property jointly-owned with right of sUNivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 5 1/2 shs of Franklin Feed & Supply Co. with a value of $100.00 per share 550.00 TOTAL (Also enter on line 2, Recapitulation) $ 550.00 (If mnr" ..nOll''' i.. n"/>/'I,,rl in.."rt :lrlrlitinn;:J1 ..heets of the same size) REV-l508 EX+ (1-97) ~ .~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF John B. Fields, Sr. FILE NUMBER 21-07-0357 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 300.00 104.50 2. Gross proceeds from sale of Van in poor condition Dividend from Franklin Feed stock TOTAL (Also enter on line 5, Recapitulation) $ 404.50 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER John B. Fields, Sr. Debts of decedent must be reported on Schedule 1. 21-07-0357 ITEM NUMBER A. DESCRIPTION AMOUNT 1. 2. FUNERAL EXPENSES: 9/25/06 Geisel Funeral Home Shull-Koontz Memorials, stone 5,435.00 100.00 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 Patterson, Kiersz & Murphy, P. c. 1,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _ Zip Relationship of Claimant to Decedent 4. Probate Fees Glenda Farner Strasbaugh 106.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Glenda Farner Strasbaugh, filing fee 30.00 TOTAL (Also enter on line 9, Recapitulation) $ 7, 171 .00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT John B. Fields, Sr. FILE NUMBER 21-07-0357 ESTATE OF Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2j 3. 4. Humphrey Magagement, unp~id rent Penelec, electric bill PPL Gas, gas bill Embarq, phone bill 189.00 88.47 43.14 48.18 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 368.79 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JohnB. Fields, Sr. FILE NUMBER 21-07-0357 NUMBER I RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Penny W. Stoner 2790 Grand Point Road, Chambersburg, PA 17201 2. V. Gay McGwin P.O. Box 462, Scotland, PA 17254 AMOUNT OR SHARE OF ESTATE 1. 3. Tracey L. Smith 5455 Treher Road, Fayetteville, PA 17222 4. John B. Fields, Jr. 2872 Lincoln Way West, Chambersburg, PA 17201 5. Richard L. Fields 1105 Anthony Highway, Chambersburg, PA 17201 Daughter 1/5 Residue Daughter 1/5 Residue Daughter 1/5 Residue Son 1/5 Residue Son 1/5 Residue 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 $ (If more space is needed, insert additional sheets of the same size) A. Settlement Statement U.S. Departmenl of Housing and Urban Development ~ ,.. B. T e of Loan 1. 0 fHA 2. 0 fmHA 3. 00 Conv. Unlns. 4. 0 VA 5. 0 Conv. Ins. OMB Approval. No. 2502-0265 6. FPe Number 7. loan Numb~ 8. Mortgage Insurance Case Number 07-31-0134 C. Note: This rorm Is rurnlshed 10 give you a statement of actual settlement costs. Amounls paid to and by the settlement agent are shown. Items marked "(p.o.c.)" were paid outside closing; they are shown here ror InrormaUonal purposes and nol Included In the lotals. D. Name and Address of Borrower e. Name and Address of Seller F. Name and Address of lender DAVIDSON, Robert B DAVIDSON, Brenda L 165 Oll Road Shi ensbur Estate of John B Fields Sr FIELDS, M Lavonne none cash PA 17257 Chambers bur PA 17201 H. S.IU.menl.....nl Forest N Myers G. Property locaUon Thorny Grove Road Southampton Township, Cumberland County Shippensburg PA 17257 Place of SelUemenl 137 Park Place West Shippensburg PA 17257 07 Lot: Block: J. Summary of Borrower's TransBctlon 100. Gross Amount Due From Borrower K. Su'mmary of Seller'. Transaction 400 'Gross Amount DUI To Seller 101. Contract sales Drlco 35 000.00 401 ~ Contract sales Driee 35 000.00 102. Personal nroDertv 402. Personal orooertv 103. Selllementcharoas to borrowerlllne1400l 738.50 403. 104. 404. 105. 405. Adlustments for Items oeld bv seller In advance Adlustments for Items nald bv seller In advance 106. Cllv/lown laxes to 406. Cllv/town taxes to 107. Countv taxes 10 407. Countv taxes 10 100. Assessments to 408. Assessments to 109. 10 409. to 110. 10 410. to 111. to 411. to 112. to 412. to 113. to 413. 10 114. 10 414. to 115. to 415. to 120. Gross Amount Due From Borrower 35,738.50 420. Gross Amount Due To Seller 35,000.00 200. Amounls Paid Bv Or In Behalf Of Borrower 500. Reductions In Amounl Due To Seller 201. DenosU or earnest monev 2 000.00 501. Excess denosll (see Instructlons1 202. Prlnelnal amount of new loanls1 502. SeUlement chames to seller line 14001 3996.73 203. Exlsllnn loanlsl taken sublecllo 503. Exlsllnn loanlsl taken'sublect 10 204. 504. Pavoff of first mortnane loan 205. 505. Pa~f1 of secon<! mortoaoe loan 206. 506. 207. 507. 206. 508. 209. 509. Adlustments for Items unpaid bv seller AdJustments for Items unnald bv seller 210. Cllvltown taxes 10 510. _ Clt 'town taxes. 10 211. Countv taxes 10 511. County taxes to 212. Assessments 10 512. Assessmenls , 10 213. to 513. to 214. to 514. to 215. to 515. to 218. 10 516. to 217. 10 517. 10 216. to 518. 10 to 519. - 10 219. 220. Total Paid By/For Borrower 2,000.00 520. Tolal Reductlon Amount Due sell,r 3,996.73 300 Cash At Settlement From/To Borrower 600 Cash At SelUement To/From Seller 301. Gross Amounl due rrom borrower i1lne 1201 35 738.50 601. Gross amounldue to seller IIIne 420\ 35 000.00 302. Less amounl nald bv/for borrower llIne 2201 2 000.00 602. less reductions In Jimt due seller fII~e 520} 3 996.73 00 from o To Borrower 33,738.50 663. Caah 00 To o I \ 31,003.27 303. Cash From Seller SUBSTITUTE fORM 1099 SELLER STATEMENT i The Informallon contained In Blocks E, G, H, and I and on line 401 (oJ. tine 403 and 404) Is Important lax Information and Is being fl.rnlshed to the'lnlemal Revenue SelVlce. If you are requtred 10 file 8 return, a negligence pen.ally or oUler sanction wUl be Imposed on you If this item Is required to ~ reported and the IRS determine. that Il has not been reported. If this real estale Is your principal resldehee, file Form 211 g, Sale or Exchange of Principal Residence, for any gain, with your Income tax return; for other transactions, complete lhe appUcable parts of Form 4797, Form 6232 ancl/or Schedule 0, Form 1040). You are req'lJlred 10 provide the Settlement Agent (named above) with your correct taxpayer idenUflcatlon number. If VOl;' do not provide the Settlement Agent with your correcl18xpaver idenUncatlon number, you may be subject to civil or criminal penalties Imposed by law. Under Penallles of perJury, I certify that the number shown on this statement Is'my correct taxpayer Identlncatlon number. (Seller's Slgnalure) M I L. Settlemenl Charaes 700. Total Sales/Broker's Commission based on Drlce $ 35 000.00 iIIl %= 0.00 Paid From Paid Ffom Division of Commlsslon lllne 700\ as foHows: Borrower's Seller's 701. $ to Funds At Funds At SeUlement Selllement 702. $ to 703. COlTUTJlsslon oald at SetUement 704. BOO. Items Pavable In Connection With loan 801. loan Orlnlnallon Faa % 802. Loan Discount % 803. ADDfalsal Fee to 804. Credit ReDOfl 10 805. lender's Insnecllon Fee 806. Mortaaae Insurance ADDllcallon Fee to 807. Assumnllon Fee 808. 809. 810. 811. 812. 813. 900. lIems Reoulred Bv Lender To Be Paid In Advance Exclude last dav In cales -line 901 901. Inlerest from to @$ Idav 902. Mortoane Insurance Premlum for months to 903. Hazard Insurance Premium for vears 10 904. vears to 905. 1000. Reserves Deposited With Lender 1001. Hazard Insurance 1 1002. Mort a e Insurance 1 1003. Clt fO ert taxes 1 1004. Counl ro ert taxe. 1 1005. Annual assessmenls 1 1008. 1 1007. 1 1008. A re ale AccounUn Ad uslmant month months months months er month er month r month er month er month er month er month 1100. TIUe Charaes 1101. Settlement or closlna fee to 1102. Abstract or tllle search to 1103. Tille examination 10 1104. Title Insurance binder ta 1105. Document Dreoarallon ta 1108. Nolarv fee. la 1107. AlIornev's fees 10 Forest N Mvers/Pallerson Kierz & Murohv' 350.00 125.00 (Includes above Items numbers: l 1108. Tille Insurance to [Includes above Items numbers: I 1109. lender's coverage $ 1110. Owner's coveraoe $ 1111. 1112. 1113. 1200. Government Recordlna and Transfer Charaes 1201. Recordlna rees: Deed $ 38.50 . Mortaaoe S . Releases S 38.50 1202. Cll/counlv lax/stamos: Deed $ 350.00 . Mortaaoa $ 350.00 1203. State lax/slamos: Deed $ 350.00 . Mortoaoe . 350.00 1204. 1205. 1300. Additional Settlement CharDel . 1301. Survey to . 1302. Pest lnsDecllon 10 1303. 1304. 1305. Hurlev Auction Services , .2 455.38 1306. Penny W Stoner reimbursement for delln(]uenttaxes Daid , 666:35 1307. 1308. Escrow Countvrrownshi(] & School Taxes \ 400.00 1400. Total Settlement Charges (enter on lines 103, Section J and 502, Section K) 738.50 3996.73 "- Borrower Borrower To the besl of my knowledge the HUD.1 Settlement Slalement which I have prepared Is a lrue and accurate account of the funds which were received and have been or will be disbursed by the undersigned as part of the seUlemenl of Ihls lransacllon. ' ~~ - Settlemenl Agenl & -\c:::. -01 Date Forest N Myers WARNING: It Is a crlme to knowtngly make false statemenls 10 the United Stales on this or any other similar form. Penalties upon conviction can Include a fine and Imprisonment. For details see;.'fltle 18 U.S. Code Section 1001 and Section 1010'. II. I:;lNFRNN':NT"RINTlNRnFflr.J:' t,"ILUL"!r RECAPITULATION Net proceeds of settlement Less M Lavonne Fields, alimony Net for distribution Distribution: Estate of John Fields, deceased M Lavonne Fields $31,003.27 $ 5,248.11 $25,755.16 $12,877.58 $12,877.58 THIS DEED MADE this ih day of August, 2007. BETWEEN Penny W. Stoner and V. Gay McGwin, Administratrices of the Estate of JOHN B. FIELDS a/k/a JOHN B. FIELDS, SR., deceased, late of Shippensburg, Cumberland County, Pennsylvania; and M. LA VONNE FIELDS, single, of Chambersburg, Franklin County, Pennsylvania....................... ............. . GRANTORS AND ROBERT B. DAVIDSON and BRENDA L. DAVIDSON, husband and wife, of Shippensburg, Pennsylvania, as tenants by the entireties................ . GRANTEES WHEREAS, John B. Fields a/k/a John B. Fields, Sr. died September 5, 2006, intestate, seized of the hereinafter described real estate; and WHEREAS, the estate of John B. Fields, Sr.. was duly probated by the Register of Wills of Cumberland County, Pennsylvania, on April 12, 2007, and docketed to No: 21- 07-0357; and WHEREAS, Letters of Administration were duly granted to Penny W. Stoner and V. Gay McGwin by the Register of Wills of Cumberland County, Pennsylvania, on April 12,2007; and WHEREAS, all federal and state inheritance and estate taxes have been or will be paid and will not be permitted to become liens upon the real estate herein conveyed; neither shall Grantors permit any lien to exist or remain upon the real estate herein conveyed as a result of the Pennsylvania Department of Welfare Estate Recovery Program; and WHEREAS, a federal estate tax return will not need to be filed, and Pennsylvania I inheritance taxes have or will be paid in full in the decedent's estate. NOW, THIS DEED WITNESSETH, that the said Grantors for and in consideration of the sum of Thirty-Five Thousand ($35,000.00) Dollars to them in hand paid by the said Grantees at or before the sealing and delivery hereof, receipt whereof is hereby acknowledged, have granted, bargained, sold, aliened, released and confirmed, and by these presents do grant, bargain, sell, alien, release and confirm unto the said Grantees, their heirs and assigns, ALL the following described real estate, lying and being situate in Southampton Township, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a point at the southeast comer ofland now or formerly of Ronald R. Hill and Naomi A. Hill, his wife, and land now or formerly of Charles M. White, and land now or formerly of Thomas Fuller: thence along the land now or formerly of White, north 47 degrees west, a distance of 186 feet to a point; thence along other land now or formerly of Ronald R. Hill and Naomi A. Hill, in a northeasterly direction, a distance of 225 feet to a point near a mountain road; thence in a southeasterly direction a distance of 264 feet to a point on line of land now or formerly of Ronald R. Hill and Naomi A. Hill, and line ofland of the Commonwealth of Pennsylvania; thence in a southwesterly direction a distance of 366 feet to a point, the place of beginning. BEING the same real estate conveyed by deed of John B. Fields, Jr. and Sherry L. Fields, husband and wife, to John B. Fields and M. Lavonne Fields, husband and wife, dated February 15, 1990 and recorded February 16, 1990 in Cumberland County Deed Book K34, Page 492. A divorce decree was granted to John B. Fields and M. Lavonne Fields on September 28, 1995. John B. Fields died September 5, 2006. SUBJECT, HOWEVER, to the restrictions and conditions of record which are made a part hereof as fully as if written out herein. TOGETHER with all and singular the rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof from and after the date of this deed, and all the estate, right, title, interest, property, claims, and demands whatsoever of the said John B. Fields a/kIa John B. Fields, Sr. at and immediately before the time of his decease, in law or equity, or otherwise howsoever, of, in, to or out of the same. TO HAVE AND TO HOLD the said real estate above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances, unto the said Grantees, their heirs and assigns, forever. AND the said Grantors, for themselves, their heirs, executors, administrators and assigns, do covenant, promise and agree to and with the said Grantees, their heirs and assigns, that they, the said Grantors, have not heretofore done or committed any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged or encumbered in title, charge, estate or otherwise howsoever. The fiduciary makes no representations or warranties as to the condition of the property, that the Grantees accept the property "as is" and that the Grantees waive any claims for any liability imposed through any environmental actions. IN WITNESS WHEREOF, the said Grantors have hereunto set their hands and seals the day and year first above written. Witness: ~~d k~ ~~ 9! ~ (SEAL) Penny W. toner, AdmmIstratnx v----:> (SEAL) V. Gay McGwi Administratrix ~ i!#1~,e-rf~4!5EAL) M. Lavonne FIelds, mdIvIdually . COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF FRANKLIN On this ~ day of August, 2007, before me, a notary public, the undersigned officer, personally appeared Penny W. Stoner and V. Gay McGwin, administratrices known to me to be the person described in the foregoing instrument, and acknowledged that they executed the same in the capacity therein stated and for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. ~cu~ A [~e-L Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial &aJ Barbara A. Henlcle, Notary Public Waynesboro Bore, Franklin County My Commission Expires Aug. 10,2010 Member, P~nnsylvanla Association of Notaries COMMONWEALTH OF PENNSYL VANIA SS COUNTY OF FRANKLIN On this ~ day of August, 2007, before me, a notary public, the undersigned officer, personally appeared M. Lavonne Fields known to me to be the person described in the foregoing instrument, and acknowledged that she executed the same in the capacity therein stated and for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. ~u.J J-eu Ci ~ l~ c--4 Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Barbara A. Henlole, Notary Public WaynesbOm 80m, Franklin County My Commlsalon expires Aug. 10,2010 Member, Penneylvanla A..oolallon of Notaries Certificate of Residence I hereby certify that the precise residence of the Grantees is: ugus, ~o ~lnS3H OT ~N3S S3~Vd 96. Tpj m-mn~ J7f:: !l1A[i9i-lJAttomey for Gran~ . ~s aI NOI~VNIJ..S3a SLSSStS # 13~ NOI~VNI~S3a zeST ON XH/X~ ~O NOISSIWSNVH~ ********************* *** ~HOd3H X~ *** ********************* Tnn I'iJ1 TU.-IVnm '7C"Y"JT" ~TnC"uaT Tvr