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HomeMy WebLinkAbout11-07-07 -1 15056041114 REV -1500 EX (06-05) OFFICIAL USE ONLY County Code Year File Number 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 0/7/ 21-07 -,2:t16A- Date of Birth 204-28-2064 02172007 01061937 Decedent's Last Name Suffix Decedent's First Name MI BAKER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix BETTY A Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW IT] 1. Original Return D 2. Supplemental Return D D o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required IT] 6. Decedent Died Testate D (Attach Copy of Will) D 9. Litigation Proceeds Received D 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 between 12-31-91 and 1-1-95) 8. Total Number of Safe Deposit Boxes D 4 Limited Estate D D 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STEPHEN D. TILEY Firm Name (If Applicable) 717-243-5838 REGISTER OF VV1t:LS USE ONl:V FREY & TILEY First line of address --.,-: 5 SOUTH HANOVER STREE Second line of address City or Post Office State ZIP Code DATE FILED (---: CARLISLE PA 17013 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE //.l ~ e., DONA E. BAKER & EBRA A.BAKER, SIGNA~.~F ~RFPA~fR OTHER THAN REPRESENTATIVE ~ ~ _-?'~~ ADDRESS STEPHEN D. TILEY 5 SOUTH HANOVR STREET, CARLISLE, PLEASE USE ORIGINAL FORM ONLY SPRINGS, PA 17065 DATE /J/~i',- ~ ;ZL>.t'/ ,r PA 17013 Side 1 L 15056041114 15056041114 -1 ~ --1 15056042115 REV-1500 EX Decedent's Social Security Number Decedent's Name: BETTY A BAKER RECAPITULATION 204-28-2064 1. Real estate (Schedule A) . . . . . 1. 65000.00 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . .. 2. 399.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . 3. NONE 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 87991.00 6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) DSeparate Billing Requested. . . . 6. NONE 7. 52763.00 206153.00 8. Total Gross Assets (total Lines 1-7) . .. . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . ... 9. 22470.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . 10. 1247.00 23717.00 11. Total Deductions (total Lines 9 & 10). . . . . . . ... ., . . . .....11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . 12. 182436.00 13. 0.00 182436.00 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.O L 16. Amount of Line 14 taxable at lineal rate xo 45 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 15. 0.00 17. 8210.00 0.00 0.00 182436.00 16. 18. 19. TAX DUE.. .. .. .. . . . . .. . , 19. 8210.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT D Side 2 L 15056042115 15056042115 --1 REV-1500 EX Page 3 204-28-2064 Decedent's Complete Address: DECEDENT'S NAME BETTY A BAKER STREET ADDRESS 321 CHESTNUT STREET File Number 21-07-00171 DECEDENT'S SOCIAL SECURITY NUMBER 204-28-2064 CITY MOUNT HOllY SPRINGS STATE PA ZIP 17065 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 7643.00 402.25 Total Credits ( A + B + C) (2) 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 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 8210.00 8045.25 0.00 0.00 164.75 164.75 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . Yes o o o o o o c. retain a reversionary interest; or . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . No o o o o o o 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent[72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. s9116(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. s9116(1.2) [72 P.S. 39116(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. S9116( 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. 217 REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Betty A. Baker 21-07-00171 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 survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 321 Chestnut Street Mount Holly Springs, PA 17065 Single family residence acquired June 1, 1972 by deed from Kenneth G. Group, et. UX., to Lawrence E. Baker and Betty A. Baker, husband and wife, recorded June 1, 1972 in Cumberland County Deed Book "Q," Volume 24, Page 506. The said Lawrence E. Baker died January 21, 1994. See appraisal attached with copy of first pageof deed included at end thereof. It is noted that the property is assessed for $73,770,00, however, it is believed that the assessment does not reflect the interior condition of the property. The appraisal was obtained by the decedent for estate planning purposes, and was used to equalize gifts to her children, as set forth in paragraph 3(a) of her Will. 65,000 TOTAL (Also enter on line 1, Recaoitulation) (If more space is needed, insert additional sheets of the same size) $ 65,000 . 8-H Agency Appraisal Services File No. 0100207 . B-H Agency Appraisal Services 163 N. Hanover Street Carlisle, Pa. 17013 (717) 243-1000 Ext. 216 Date: January 11, 2007 Client : Betty A. Baker In accordance with your request, I have inspected, as per your Instructions, and appraised the subject property located at : 321 Chestnut Street, Mount Holly Springs, Cumberland County, Pa. 17065. (Parcel # 23-32-2336-026) As per your instructions, the purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership, and was done in compliance with and as defined by "USPAP" and the Appraisal Standards Board. This report in it's entirety is intended and valid only for the intended use of the aient named in this report, and is invalid if photocopied or electronically transmitted, whether In part or In whole by anyone other than the Client or the State Certified Real Estate Appraiser(s) named In this report It is intended SOlely fur the Client, and shall not be used by anyone other than the Client without the prior written consent of the aient, and the State Certified Real Estate Appralser(s) conducting the appraisal process. . Note : This is a Summary Appraisal Report, and contains 13 pages (plus attachments or addenda as necessary), and any single page is invalid If detached or used separately from the entire report as originally submitted. This report was conducted and prepared with the utmost care and confidentiality, and was established with no pre-oetermined opinion of value on the part of the appraiser(s). Thank you for choosing B-H Agency Appraisal Services Form produced by United Systems Software Company (600) 969-8727 www.unlledsyslems.com B-H Agency Appraisal SelVices File No. 0100207 . Uniform Residential Appraisal Report FIIll# 0100207 The purpose of th is summary appraisal reoort is to provide the lender/client with an accurate and adeauately suooorted. ooiniOll of the lTlaIket value of the subject property. Property Address 321 Chestnut Street City Mount Holly Springs State Pa Zip Code 17065 Borrower N/ A Owner of Public Record Betty A. Baker County Cumberland -- Legal Description See Attached Deed Copy from DB 24-Q PG 506 Assessors Parcel # 23-32-2336-026 Tax Year 2006 R.E. Taxes $ 1,196.00 (mIL) Neighborhood Name Bore of Mount Holly Springs Map Reference (23) 32-2336-026 Census Tract 0126 OccupantlXl Owner I -1 Tenant Il Vacant Special Assessments $ None Known il PUD HOA $ N/A I J per year r l per month .. Property Rights Appraised IXI Fee Simple I ILeasehold 110lher (describe) Assignment Type [J Purchase Transaction rl Refinance Transaction IXlOther (describe) To Establish Market Value Lender/Client Betty A. Baker Address 321 Chestnut Street, Mount Holly Springs, Pa. 17065 Is the subject property currently offered'for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? I I Yes IZI No -- Report data source(s) used. offering price(s). and daters). Ov.I1er/OMIer's Son Butch Baker I 0 did IZI did not analyze the contract for sale for the subject purChase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not I performed. N/A ~ Contract Price $ N/ A Date of Contract N/A Is the property seller the owner of public record? IZI Yes [ No Data Source(s) CCCH - Is there any financial assistance (loan charges, sale concessions. gift or downpayment assistance. etc.) to be paid by any party on behalf of the borrower? 0 Yes IZI No If Yes, report the total dollar amount and describe the items to be paid. N/A Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood Characteristics One-lk1it Housino TR!lds .'. . . "0 One-tliit Housino . PresenllBnd Use " Location IZI Urban []Suburban [] Rural Property Values [J Increasing IXI Stable Declining PRICE AGE One-Unit 80% Buill-up IZI Over 75% l ] 25-75% 0 Under 25% DemandlSupply 0 Shortage 181 In Balance Over Supply $ (000) (yrs) 2-4 Unit 5% : Growth 0 Rapid IXI Slable o Slow Marketing Time IZI Under 3 mths I 13-6 mths Over 6 mths 791< low 0 Multi-Family 3% - Neighborhood Boundaries Subject is sibJated in the ~ quadrant of the Bore. It is bounded IXlthe north 309k High 100+ Commercial 10 % ~ by WallS St; IXlthe east by Baltimore Ave; IXlthe south by W. Pine St; IXlthe west by Walnut St 120-150 Pred. 60+ Other 2% - Neighborhood Description Subject is s1bJated in a residential area of older mixed style properties. Major roadways, employment, shopping, and schools are within reasonable driving distance. Utilities as well as fire and police protection are present and adequate for the area. Market Conditions (including support for the above conclusions) Employment, mortgage rates, and hOUsing invenlXlries have remained stable in lhe area, and although interest rates are rising slightly and activity is slOVlring down, the market remains stable. Appreciation has had a slight IXl moderatE! increase over the past year (approx. 2 - 5%). Average marketing time for simgar properties would be 90 days or less, but could be upwards IXl 180 days. Dimensions 'IS F x 180 l x 'IS B x 180 R !>rea 8,6'10.00 SqR Shape Rec:langular View Typical Residential Specific Zoning Classification Residential R-l Zoning Description Residential Zoning Compliance ~ legal I' [Legal Nonconfonmino (Grandfathered Use) I'l No Zoning [] Illegal (describe) Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? ~ Yes [ No If No, describe Utilities Public Other (describe) Public Other (describe) Off-site Improvements - Type Public Private Electricity IXI I Water IXI I I Street Paved IZl [ ] Gas IXI l Sanitary Sewer IXI I J Alley Yes ~ Il FEMA Special Flood Hazard Area? [] Yes IXI No FEMA Flood Zone C FEMA Map # 420365 0001 B FEMA Map Date 03/18/1980 Are the utilities and off-site improvements typical for the market area? ~ Yes IJ No II No. describe Are there any adverse site conditions or external factors (easements. encroachments, environmental conditions. land uses. etc.)? I'l Yes ~ No If Yes. describe General Descriotion . Foundation Exterior Descriotillll maleriah;/condition Interior ,,' materials/condition Units ~ One I J One with Accessory Unit I LJ COllcrete Slab I J Crawl Space Foundation Walls SlXlne Roors Cpt/Vin:Fair # of Stories 1 1/2 I [J Full Basement I)(J Partial Basement Exterior Walls Aluminum Siding Walls PIaS/D-WciIl:Average Type ~ Dat Il All. S-DetJEnd Unit Basement Area 700 (m/L) sq. ft. Roof Surface Shingle TrimlFinish Wood:Average IXI Existing r -1 Proposed I' I Under Const Basement Finished 0% Gullers & Downspouts Aluminum Bath Floor Vinyl:Average Design (Style) 11/2 SlxIry I L J Outside Entry/Exit ~ Sump Pump Window Type Obi Hung Bath Wainscot N/A Year Built 1948 (mIL) Evidence of [J Infestation Storm Sash/Insulated Yes Car Storaae I}<J None Effective Age (Yrs) 10 -15 II l Dampness ilSelllement Screens Yes l Driveway # of Cars Allic r.x None Heating ~ FWA I-I HWBB Il Radiant Amenities WoodStove(s) # Driveway Surface Drop Stair Stairs I Other I Fuel Oil I Fireplace(s) # Fence 1 Garage # of Cars Aoor Scullle Cooling I ICentral Air Conditioning IIXI PatlolDeck Deck Porch Front COvered I Carport # of Cars Rnished Heated ] Individual r l Other lPool Other R..r CVrd Pn:h IAll. I IDet. I IBuilt-in Appliances ~ Refrigerator IXI Range/Oven [J Dishwasher r l Disposal r I Microwave I -I WasherlDryer Other (describe) Fan Hood Rnished area above grade contains: 5 Rooms 2 Bedrooms 1.00 Bath(s) 9BO Square Feet of Gross Living Area Above Grade :- Additional fealllres (special energy efficient items. etc.) None Observed Describe the condition of the property (inclUding needed repairs. deterioration. renovations, remodeling, etc.) Home is in fair IXl average condition with no OIIerall physical, functional or external obsolescence. Interior is dated. Some walls are covered with paneling, which has been painted over; All flooring is in fair condition at best; 2nd "oar bedroom is minimal finish will1 questionable physical and functional obsolescence, but does have heat vents No needed major repair was noted at the lime of inspection... no repairs were in progress. Exterior appears IXl be in average condition. Quality of construction is average to the area and period. Are there any physical deficiencies or adverse conditions that affect the livability. soundness or structural integrity of the property? I I Yes IZI No If Yes. describe Appraiser was told that the subject basement is prone IXl water leakage during heavy rains. Appraiser has found while doing other assignments within that area, that this in fact is somewhat common IXlthat neighbortlood. It does not in this appraiser's opinion affect: rrvability, or soundness of the property, but a true evaluation V'oOUId be made by a structural engineer or other qualified person. Also see text addendum page for additional comments on other factors....... Does the property generally conform to the neighborhood (functional utility, style, condition, use. construction, etc.)? \XI Yes r I No If No. describe B-H Agency Appraisa: Services File No. 0100207 Uniform Residential Appraisal Report File # 0100207 There are I comparable properties currently offered for sale in the subject neighborl1ood ranging in price from $ 159,000 to $ 159,000 There are 4 comparable sales in the subject neighborl1ood wilhin the past twelve months ranging in sale price from $ 65,000 to $ 92,900 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 321 Chestnut Street 10 West. Pine Street 523 Chestnut Street 426 N. Baltimore Street Mount Holly Springs, Pa 17065 Mt Holly Springs 17065 Mt. Holly Springs 17065 Mt. Holly Springs 17065 Proximity to Subject 0.3 MI SSE 0.28 MI N 0.24 MI NNE Sale Price $N/A $ B9,000 $ 65,000 $ 92,900 Sale Price/Gross Liv. Area $ sq. ft. $ 73.19 sq. ft.l $ 56.03 sq. ft. $117.30 sq. ft. Data Source(s) Cumb.Co.Court House Cumb.Co.Court House CPML & CCCH Verification Source(s) .: ..., Drive-by Ext. Inspection Drive-by Ext. Inspection Drive-by Ext. Inspection VAWE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-) SAdjuslment DESCRIPTION +(-) SAdjustment DESCRIPTION +(-) SAdjuslment Sale or Financing >.2. !f(;;;.'W::: Unknown Unknown Conventional Concessions Unknown Unknown N/A Date of Sal e/Time "."" 06/16/2006 01/30/2006 (+2%) 1858 I.Dcation R-l Residential R-1 Residential R-1 Residential Commercial General -20000 lfasehold/Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Site 0.20 acre (mIL) 0.12 acre (mIL) N/A 0.12 acre (m/L) N/A 0.15 acre (mIL) N/A View lYpical Residential Mixed Use yplcal Residential Commercial Design (Style) 1 1/2 Story 1 Story 1 112 Story 1 1/2 Story Quality of Construction AYelilge AYelilge Average Average Actual Age 58 yrs.(mtL) 56 yrs.(mIL) 100+ yrs.(mIL) 76 yrs.(m/L) Condition Fair/Average Average -5000 Fair/Average Average/Good -10000 Above Grade Total I Bdrms.1 Baths Total I Bdrms.1 Balhs Total I Bdrms.l Baths Total I Bdrms.l Baths Room Count 5 I 2 I 1.0 8 I 2 I 1.0 6 I 3 I 1.0 -2000 5 I 2 I 1.0 Gross Living Area 980 sq. It 1216 sq. ft. -3540 1160 sq. ft. -2700 792 sq. ft. 2820 Basement & Rnished Partial Concrete Full Concrete Full Concrete Full Concrete Rooms Below Grade None One (240 SQ. It) -2400 None Known None Known Functional Utility Average Average Average Average Heating/Cooling fTiA/NO C. Air FHA,lCentral Air -2800 HWBB/NO C.Air fTiAlNo C.Air Energy Efficient Items None observed None Known None Known None Known Garage/Carport None 2 Car Det. -3500 None None PorcM'atiolDeck Porch/PorchJDeck PorchlDeck 1000 Porch 2000 Porch/Deck 1000 - Exterior Finish Aluminum Brick -2500 Aluminum Vinyl Fireplaces,etc. None None None None - Fence/Pool/etc. None None Known None Known Fence/Abv.Grd.PooI N/A - Net Adjustment (Total) ... ..,. "'.' fl + IXI- $ -18740 fl+ 00- $ -2700 fl+ IXI- $ -24322 Adjusted Sale Price Ii ';'i;., Net Adj. 21.06% Net Adj. 4.15% Net Adj. 26.18% - of Comparables L, ...... );,,':. Gross Adj. 23.30% $ $70,260 Gross Adj. 10.31%$ $62,300 Gross Adj. 38.40% $ $68,578 II>C did '-1 did not research the sale or transfer history of the subject property and comparable sales. If noL explain My research r l did ~ did not reveal any prior sales or transfers of !he subject property for the three years prior to the effective date of this appraisal. Data Source(s) CCCH Assessment Records My research f l did 181 did not reveal any prior sales or transfers of Ihe comparables sales for the year prior to the date of sale of the comparable sale. Data Source(s) CCCH Assessment Records Report the results of the research and analysis of the prior sale or transfer history of the subject property and comparabte sales (report additional prior sales on page 3). ITEM SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Date of Prior Sale/Transfer 06/01/1972 06/16/1988 Unpublished 03/01/1985 Price of Prior Sale/Transfer $13,000.00 $52,900.00 Unpublished $33,800.00 Data Source(s) CCCH Assessment Records CCCH Assessment Records CCCH Assessment Records CCDi Assessment Records Effective Date of Data Source(s) 01/09/2007 101/09/2007 01/09/2007 01/0912007 Analysis of prior sale or Iransfer history of the subject property and comparable sales Subject Is not:, and has not been listed ror sale within the tast 12 months ID the best of the appraiser's knowledge. Subject and comparables last transferred ownership on the dates above, and have not been resold since then ID the best. of the appraiser's knov.1edge. Summary of Sales Comparison Approach As stated aba.ie, few similar properties have been sold within the Born and subject marketplace. TIle comparable properties used in this analysis are in my opinion the best avaUable at the present, and having been sold within the most recent months. All are relative in proximity, within the Bore limits, and similar in nature, style, size and condition. Adjustments have been made ID compensate for differences in the oomparables where necessary. A modest figure of $15 p/ sq. It was used ID calculate above ground finished living area in excess of 100 sq.1t All sites are block lots of similar value, and no adjustment was necessary. Because of style and size, comp #3 was chosen despite dati! of sale (adjustment made) and commertiallocation (modest. adjustment made). Multi Permissible Commercial Use does in ract lnaease the value of that situs greatly, and highest. & best use is certainly not for a residence.. The dwelling also had remodeled kitthen & appliances, new tub/shower, furnace replaced less than 4 yrs ago, Indicated Value by Sales Comparison Approach $ 65,000 Indicated Value by: Sales Comparison Approach $ 65,000 Cost Approach (if developed) $ N/A Income Approach (if developed) $ N/ A See "Final Recondliation" on Text Addendum page... - . - This appraisal is made 181 "as is", 0 subject to completion per plans and specificalions on the basis of a hypothetical condition that the improvements have been completed, o subject to the fallowing repairs or alterations on the basis of a hypolhetical condition that the repairs or alterations have been completed, or 0 SUbject to the fallowing - required inspection based on the extraordinary assumption that the condition or deficiency does not require alteration or repair: Based on a complete visual inspection of the interior and exlerior areas 01 the sub~ect properly, defined scope of work, statement of assumptions and limiting conditions, and appraisers certificalion, muollf) opinion of the market value, as defined, of e real property Ihal is the subject of this report is $ $65,000.00 , as of January 4, 2006 ,ich is the dale of inspection and the effeclive date of thiS appraisal. Freddie Mac Form 70 (March 2005) Form reproduced by United Systems Software Company (600) 959-6727 www.unnedsystems.com _ Page 2 of 5 Fannie Mae Form 1004 (March 2005) File # 10 7 Seller concessions are relatively common in this marketplace, normally in the form of Buyer closing costs assistance. It has become more and more common to see closing cost assistance on an agreement of sale, but usually not exceeding $3,000 to $5,000. These concessions affect seller net, but do not necessarily have any effect on the adlJal sale pnces. No adjustment is normally made if the assistance falls within these parameters. Pursuiant to paragraph 23 of the Appraiser's Certification contained within this report. this appr.iisal report is intended only for use by the Lender/Client properiy named in this report (Also see paragraph 21). - - - - - .'. COST APPROACH TO V AUJE (not required by Fannie Mae) .. .. Provide adequate information for the lender/client to replicate the below cost figures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value) Site value was determined by cheddng vacant land sales In the subject area, township, or neighboring areas. No similar site sales were found. CCCH market value assessed values were also considered, and consideration for utilities were estimated. ESTIMATED I I REPRODUCTION OR I I REPLACEMENT COST NEW OPINION OF SITE VAWE. ................................... = $ 25,000 Source of cost data Dwelling 9BO Sq. Ft. @ $ ......... = $ N/A Quality rating from cost service Effective date of cost data Sq.Ft.@$ .. ....... = $ Comments on Cost Approach (gross living area calculations. depreciation, etc.) ......... =$ _ Due to the age of the subject Improvements, the Cost Approach to value was Garage/Carport Sq. Ft.@$ ......... = $ not used, It is the opinion of this appraiser that the "Cost Approach" to wlue Total Estimate of Cost-New ......... =$ N/A is inadequate in an analysis of a dwelling & improvements of the actual less Physical I Functional I External physical age of this subject, and would net yield an accurate representation Depreciation I I = $( ) of Market Value. Depreciated Cost of Improvements ........................... = $ "As-is' Value of Site Improvements.. .. .. .. .. . .. .. .. .. . . .. . . .. = $ ........... ......... ....... = $ Estimating Remaining Economic life (HUD and VA only) N/A Years Indicated Value by Cost Approach ............................ = $ N/A ; INCOME APPROACH TO VAWE (oot required by Fannie Mae) _ Estimated Monthly Market Rent $ N/A X Gross Rent Multiplier N/A = $ N/A Indicated Value by Income Approach Summary of Income Approach (including support for market rent and GRM) See "Rnal Recondlialion" on Text Addendum Page.... .. PROJECJ)NFORMATION FOR PUDs (if applicable) .c - - .., Is the developerfbuilder in control of the Homeowners' Association (HOA)? 0 Yes [J No Unit type(s) LJ Detached [J Attached Provide the following information for PUDs ONLY if the developerfbuilder is in control of the HOA and the subject property is an attached dwelling unit. legal name of project This entire section is N/A to the subject property. Tolal number of phases Total number of units Total number of units sold - Total number of units rented Total number of units for sale Data source(s) - Was the project created by the conversion of existing building(s) into a PUD? [J Yes 0 No If Yes, date of conversion. :. Does the project contain any multi-dwelling units? I I Yes II No Data source( s) Ne the units, common elements, and recreational facilities complete? LJ Yes [J No If No, describe the status of completion. - Ne the common elements leased to or by the Homeowners' Association? [J Yes [J No If Yes. describe the rental terms and options. Describe common eiements and recreational facililies. B-H Agency Appraisal Services Freddie Mac Fonn 70 (Marcil 2005) File No. 0100207 . Uniform Residential Appraisal Report o 020 Fonn reproduced by United S!,lems Software Company (800) 969-8727 www.unnedsystems.com- Page 3 016 Fannre Mae Fann 1004 (March 2005) B-H Agency Appraisal Services File No. 0100207 Uniform Residential Appraisal Report FIle # 0100207 This report farm is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VAWE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales 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 ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located In an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing this appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a profeSSional manner. Freddie Mac Form 70 (March 2005) Form reproduced by Umted Systems Soltware Company (800) 969-8727 www....~edsyslems.com _ Page 4 016 Fanme Mae form 1004 (Mardi 2005) B-H Agency Appraisal Services File No. 0100207 . Uniform Residential Appraisal Report File # 0100207 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in 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 this appraisal report; therefore, any change is made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Fonn 7D (Mard12005) Fonn mproduced by Uruled Systems Soltwam Company (800) 069-8727 wow....ttedsyslems.com _ Page 5 of 6 Famle Mae Fonnl004 (Man:h 2005) B-H Agency Appraisal Services File No. 0100207. Uniform Residential Appraisal Report File # 0100207 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERflFICATlON: The Supervisory Appraiser certifies and agrees that 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal repor~ and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of the Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name G. Arthur Ca Company Name B-H A en raisal Services Company Address 163 Hanover Street Carlisle, PA. 17013 Telephone Number (717) 243-1000 Email AddreSSbhappraisal@earthlink.net Date of Signature and Report 01111/2007 Effective Date of Appraisal January 4, 2006 State Certification # RL-139418 or State License # or Other (describe) State # State Pa Expiration Date of Certification or License 06/30/2007 Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License ADDRESS OF PROPERTY APPRAISED 321 Chestnut Street Mount Holly Springs, Pa 17065 SUBJECT PROPERTY o Did not inspect subject property o Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection APPRAISED VAlliE OF SUBJECT PROPERTY $ 65,000.00 LENDER/CLIENT Name Company Name Betty A. Baker Company Address 321 Chestnut Street Mount Holly Springs, Pa. 17065 COMPARABLE SALES o Did not inspect exterior of comparable sales from street o Did inspect exterior of comparable sales from street Date of Inspection Email Address Freddie Mac Form 70 (Mard12005) Form reproducod by Unirod Sl"lems Sol1ware Company (BllO) 969-8727 www.lIIkedsyslems.com- Page 8 01 8 FaMie Mae Form 1004 (March 2005) ~" Agency Appraisal :,ervices File No. 0100207 . TEXT ADDENDUM Borrower/Clie"! NI A Address 321 Chestnut Street City Mount Holly Springs Lender/Client Betty A. Baker County Cumberland Unit No. N/A State Pa Zip Code 17065 DEFINmONS AND DATA SOURCES: EXPOSURE TIME: For the appraised property, the exposure time, based on the experiences of other similar properties in the same or similar neighborhoods is estimated to be at three to six months. Exposure time is backward looking, where there is historical data available that provides a reasonable indication of the amount of time that would have been involved to market the subject property being analyzed, and obtain a sale as of the effective date of the appraisal. This data has been considered and used in this estimate. MARKET TIME: Marketing time on the other hand is forward looking, and Is expressed as an estimate (projection) of the time that would be required to market the subject property and obtain a sale. In this context, It should be noted that I have adhered to the definition of "Marketing lime" as put forth by the "Appraisal Standards Board" and included in this report. This definition advises that marketing time does not begin lUltil two things take place: (1) an offering of the property at a price that marketing participants find acceptable, and (2) an effective marketing plan is implemented. SCOPE (EXTENl) OF APPRAISAL: In the preparation of this appraisal, I have made a physical inspection of the site and the improvements (if any). I have traveled the neighborhood and If neoessary, made appropriate observations or notes. Data sources employed in addition were the zoning map or officer and ordinance for the ml8lidpality, the recorded deed or legal description, the tax assessment parcel records, local multi-list records, and the FEMA maps for the location, if required. Consideration has been given to the highest and best use of the property, and all three approaches to value, with application to those most relevant and applicable to the valuation of the subject Data referring to Predominant Occupancy, Single Family Age and Pricing, Present land Use and Changes are reflecting statistics for township/borough/general area, not for precise SUbject neighborhood. CCCH & CPML are acronyms for the Cumberland County Court House and Central Penn Multi-Ust respectively. These were the primary sources used to secure property data. In addition, already verified information and data from my own files was used If needed, and where appropriate. All information developed was independently verified where publiC sources did not provide needed verification. I may have contacted listing or sale agents or other parties to the transactions, if I felt it necessary to verify data listed in CPMl, as well as any suspected unordinary seller concessions. In the valuation process, all appropriate value approaches, or their exclusions are mentioned in appropriate sections of the report. CONDmONS OF APPRAISAL (DISCLOSURE): The appraiser(s) is unable to know or verify, and in most instances unqualified to determine or verify any insulation or "R" factor; also the presence of urea formaldehyde foam insulation (UFFI), any wood infestation or causes thereof, any lead based paint, any type of mold or mildew, any asbestos, the presence or amount of any radon, polydorinated biphenyls (PCB's), chlorofluorcarbons (CFC's), leaking storage tanks (above or below ground), and soil contaminates or any type of contamination. The quality of any drinking water cannot be tested or verified by the appraiser(s). The appraiser(s) has no expertise and is unqualifed to make any assumptions, statements, or warranties as to the condition of any on or off site septic/sewage system if present. The appraiser(s) is not qualified to test for any contaminates in, on, or around the property, and can make no assumption as to whether or not they are present. It is to be noted however, that if any of the afore mentioned items are present, the market value could be adversely affected or violated. The appraiser(s) has made every effort to look, notice and document if observed, any apparent or unusual appearing circumstance in, on or around the property at the time of the inspection process. The appraiser(s) has only considered the dwelling and items permanently attached as realty. Personal or other items not permanently attached such as refrigerators, Washers/dryers, window air conditioners, free standing stoves, portable dishwashers, etc. were not given value consideration in the appraisal process. Also NO VALUE is given as to storage sheds, pools (above or in-ground), swing sets, normal fencing, or other items or exterior structures of perceived value, unless specifically noted in the report Utilities were on @ time of inspeclion and all plumbing, heating, air conditioning (if present), mechanical and electrical systems are assumed to be functional to the best of the appraiser's knowledge, however no warranty or expertise is stated in this report. Areas in Cumberland CoUlty, Pennsylvania were declared "Disaster Areas" after September 19, 2004 due to Tropical Storm Ivan. The appraiser(s) did not detect any evidence of affect from this natural disaster. FINAL RECONCILIATION: This report is a Umited Appraisal/Summary Appraisal Report. In the opinion of the appraiser(s), the "Sales Comparison Analysis" represents the best indication of market value for the subject, as defined in the "Statement of Umlting Conditions" contained in this report. This approach to value was given strong consideration in estimating the subject's market value as of the date of the appraisal. The "Income Approach to Value" was not considered, as the area is predominately owner occupied, therefore limiting the amount of available rental data that would be neoessary to accurately complete that approach to value. PRIVACY NOTICE: Pursuant to the Gramm-leach-Billey Act of 1999, effective July I, 2001, appraisers and all providers of personal financial services are now required by federal law to inform their clients of policies with regard to the privacy of client nonpublic personal information. In the course of research for this appraisal, we may collect what is known as "nonpublic personal information." This information is used to facilitate the service that we provide, and may include information provided to us by you, or indirectly provided to us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement to nonaffiliated third parties, except as necessary or as required by law. A necessary disclosure would be to an independent contractor, or in certain situations to third party consultants who would need to know certain information to assist us in providing these appraisal services to you. Should a disclosure of this nature to any person or firm assisting in the appraisal process be necessary, such persons shall be advised that all information is to be maintained in strict confidence within the firm. A disclosure required by law would be one that is ordered by a court of competent and legal jurisdiction, with regard to a legal action to which you are a party. We will retain records relating to the professional services that we have provided for a reasonable time. In order to protect your nonpublic personal information from unauthorized access by others, we maintain physical, electronic and procedural safeguards that comply with our prOfessional standards, to insure seCurity and the integrity of your information. S-H Agency Appra'sal Servim SUBJECT PHOTOGRAPH ADDENDUM Borrower/Client N/A Address 321 Chestnut Street City Mount Holly Springs Lender/CI ient ~el1y A, Baker County Cumberland File No. 0100207 . Unit No. N/A Slate ~ Zip Code 1706S Front View Rear View Street View Fann produced by United Sl"lems Sollware Company (800) 989-8727www.uniledsl..lems.com S-H Agency Appraisal Services Borrower/Client N/A Address 321 Chestnut Street City Mount Holly Springs Lender/Client !3etty A. Baker _ ~.u____j. *tc:n~)''''4XIV- County Cumberland 16.0' , !---~---~] .. -- L__J~_._ ... _.._ 1 q I i Wood Deck i q ~! i !~ i I I, 6.0' i L_~__~_l i b ieovered! b ---'--1"-- ~ i-Porch- i ~-- 22.0' I I i First Floor ~--_JUving Arec ~ (") I ; C'J I ' I , i b ' "--'-Covered Porch b !- !,...: I t-.:! ! 121.5':! L_____.___.__ ! -----1-- I , SKETCH I I i I i I I t- i i i I I I I I 1-------- I I I b I ~ -or Unit No. N/ A State ~ Zip Code 17065 - ~I _._-- i 21.0' Seccnd Flocr i Finished b ':"ring "rea ~ 21.0' File No. 0100207 Comments: Subject is a one and one half story dwelling, with a small portion finished into a bedroom, on t level Code GLAl GLA2 PIp AREA CALCULATIONS SUMMARY Description Net Size First Floor 770.0 Second Floor 210.0 Covered Porch 150.5 Porch 24.0 Wood Deck 192.0 Net Totals 770.0 210.0 Net LIVABLE Area (Rounded) 366.5 980 LIVING AREA BREAKDOWN Breakdown Subtotals First Floor 22.0 x Second Floor 10.0 X 35.0 21.0 2 Items (Rounded) Form produced by United Systems Soltware Dampaoy (800) 969-8727 www.uniledsystems.com 770.0 210.0 980 8-H Aqency~ppraisa: Services COMPARABLE PHOTOGRAPH ADDENDUM -'-- Borrower/Client N/A Address 321 Chestnut Street City Mount Holly Springs Lender/Client Betty A. Baker County Cumberland File No. 0100207 Unit No. N/ A State Pa Zip Code 1706S Sales Comparable 1 Front View Address: Prox. to Subject: Sales Price: $ Gross Living Area: Total Rooms: Total Bedrooms: Total Bathrooms: Location: Sales Comparable 2 Front View Address: Prox. to Subject: Sales Price: $ Gross Living Area: Total Rooms: Total Bedrooms: Total Bathrooms: Location: Sales Comparable 3 Front View Address: Prox. to Sub j ect: Sales Price: $ Gross Living Area: Total Rooms: Total Bedrooms: Total Bathrooms: Location: FOIm produ"'d by United Sys1ems Software Company (800) 969-8727 www.unitedsyslems.com 10 West Pine Street 0.30 MI SSE 89,000 1216 8 2 1.00 R-l Residential 523 Chestnut Street 0.28 MI N 65,000 1160 6 3 1.00 R-l Residential 426 N. Baltimore Street 0.24 MI NNE 92,900 792 5 2 1.00 Commen:ial General . LOZOO W 'rN 91!~ WO:"""'lo.l'P'l~n'lo\MM aLe~96 (ooe) ~u,dwo:J ."A\jJOS sw~s p.l~n ~q p.:>nptlld LWO, :~lll::>S ~Ul VN ~.LlV .L&1 SOOZ-t861(~) "on I I I 11 I ! I I I I I (j/................................i.. I .' ..... . .'. I ...... .... j: I I NYNOV1 -------------- 7[;.JJ~ --__ S90Lt ilpOO d!Z ---e;j illelS "IN 'ON I!Un pue~wn:l Aluno:) clYW NOI.I.VOOl Ja>fea ." knag lUil!lO/JilPlWJ sDU!Jds AlloH :jUnow Al!O ~aa..Qs ~mqsalO lZE SSilJpPV "IN lUil!lO/JilMOJJOg sa~!t.Jas les!eJdd~ ~~ua~~ H-e ~-H Agency Appraisal Services File No. 01 DO~. ,~~ , f~ ? .' P ,\ ? !; ~; \. D U~ \., t:. ~~, 1,\ " I. O', ~ ~: ~1 ;! ..~ ~ ...'. ':"::""1101' ....~.......- s'c\'''nty~ l wu (1972). MADE TIlE / .....; '. tJforwLorfI. ~mc t~~IIS~~nt11;jllC Jl1lnd'tt:(l .:.:. ". "" . . ~) ,iBE11VEEN 'KENNETH BJ' GROUP and SHARON E. GROUP. husband' and Wii";: of. '. '~ ....the Borough'oLMt.. Holly Springs, Cumberland County; Pcnnsylv:min; p:>.r:i "$ . of tqe first part~'" _. ';. .;'..J.-,,: .- :;"~'~:'Y ,::.. .;:',:f . :if.,:;~t;>~.""'~<:_'~::~"_7.:~::_;~' <~:;:.';:' .-:.: .~;~.;.;:t:.: .~.. _ . ' '. . .:.. ,.-.." ''':-";',', :"'~.".-'<.'>'- :': ,.;. . ".::.. ... : .,: ':::,6:.>";:::':'~..'""~,:,,, ,:;..--....'"..:,. '. '. G;i"'I',I'S and LA WRENCE,:E.:.BAKER' a~d'BEi'T.i::i.::B:Ai9lli..::.j~~sbnndand wi fe. of 3~ 1 Chestnu t St~'eetin';t4e. Borough':oril\it';"Hcillf'SprlIrg's;" Gllm berland' Count.y; Pennsylvania,' partlesof the'second PLlrt> .... . '. . '~-;:-. ,... ;:':\\r~_t.:::? .". :;}.';';':j~e;-:;:.' .' . .....X~'j'tmj~:;:.:, ., WJTNESSA'TH, thatin:cOlt3idrratirmof Thirtcc'nT.ho'lHiand . ......_:.. . ($13,000; 00) ":_,.-':;:~ -_:.. - - - - -.:.':: -'';~---'- - -~ ;:~~;;.::~;'::.:.~~.:._ _ _ _ __'_ ,;;~_.:.: ';;:"___.' Dol/ltl'.., in hatld paid, tIle rect1'pt 'UMrcol is her.b" aelminlJlerI6ci(th.~iillU. 11''0."1''1' S . rl" . . }"''''''I! Ilfltof mid COIl""II to the ""i,l nra?ltC<Js ,..their heirs;iind.::.~'~.s)g~~.::~s tennnts 'by the ..'tlirclio", . . ,;,~ , ., "~." ~ fALL .that 'certain trnN Of.landsitu:ii~'.'in.tli(rB()'~;~Ullh of .Mount Holly Sprin/tS,. CumbedLlnd County. Pennsylvania; bounded'ii~d:'Clc.si::t~ibed as follo\'(s; . ON the E.;tstby. Chestnut ,street: on.the'Sou'ilihy.'1and now or forme~ly of Daniel March: "on the West.bya Twenty.O(:tor::Cootallc)', and on.1he Nor~h by land now or formerly of Helen Taylol'; havin'g;"iiJrontagO'Of F'ot'ty-eight (4ll) fect. . mot'(, 01" less, and" depth of One. Hundrcd'~lJrlity (l1i0) fellt to the Allc>.y on Lho WesL. ... ".,.-. BEING improved with a semi..rl'amcbuiiga:l?wknqwn as No. 321 ChesLnut Street. . .. -, -'," i: "... .... _...,.... '._ . . ',.. ..:. '. . . BEING the"Sanle pr~!Ilises .which Ra)'mond W. Bittinger and Wife, b.Y'deed , dated June 7. 1965' and recorded in the Office of the Rccoz'der' of Deeds in and for' '. Cumberland County at Carlisle, 'Pennsylvania, .in Deed !look "U". Vol. 22, paae 4!J6, grantcu. and conveyed to Kenneth B. G,'oup and Sharon ~. G"OIlr>, hUHband and wife, Grantors herein. . . I r. I .I: I I ./ THE \ViUlin conveyance is subject to a water- line casement in fnvor of tho property adjoining on:the'.North as set forLh in deed recorded in Ule allow, na,,\ed Recorder',s Office in,Deed Book- "S", Vol. 15', page 49. 'oti.lU'lI. oll /}I.~,..~:I:.<':~/:~~?/~:i:'''' ~: Curr.b. Co.. P~. ~ ..... . ~:l h<' -iI.. ..,' ...(. Sehool Di51. Cumbo Co..".. 1.% ft...1 Ell... Tr.,uiu T.. 0... {-.....~...!.t. A"'t.(~:::.:r. ./ .' t ( ,', ' ,... L.t, .~ ;;/'. C_\, Co. 0\rI. e..i. -..<<. ,,'1:-., ':.:,.:' '( ~P/. R..., ElI"I, l,u,I., r., ,~~. ~:.:;~'~~,:'/"';{j:}':, ;../ ~u...b. CIloo Dirt. c.1..~.... ~ :~.: :. It ~." ;::. ~').J n:Dn .,J~J~f! ;-.: ~';;'~: ;;~ -.:i ~ .....CJI~ ....., I ~ "~" " . , ,~tl~S!~iN~i!i;r,;:. . . :I-""~. ~"j,~ .. .. t\J;n.f "=. f r: ) ~~'~.~..?it ~: ~~W~ :...:~. jt_:~ ~ '~',. Form produced by United Systems Software Company (BOO) 969-B727 www.unltedsY.tems.com 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Betty A. Baker FILE NUMBER 21-07-00171 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. DESCRIPTION One $100 face value Series EE United States Savings Bond issued December 1985 NumberC80027610EE One $200 face value Series EE United States Savings Bond issued December 1990 NumberR69715065EE VALUE AT DATE OF DEATH 161 238 TOTAL (Also enter on line 2, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 399 Calculated Value of Your Paper Savings Bond(s) Page 1 of 1 C2; u~ated Value of Your Paper Servings 8onrl(s) b: c~ \:J,l T'(i' S/~ \/ E 0 U R. :r fv.\/ Ef\f'"rCJ:F:.V Calculator Results for Redemption Date 03/2007 ITota! P,-i.ce 1$300.00 Toted \fatue Tota.l' Interest ~'TT> I r~ t E: rc.st $629.40 $329.40 $0.00 Bonos: 1-4 of 4 iSeri,a~ '# c;i~""iClC Den'or-ri Issue Ne.xt Final IS'5ue Interest :.,r..~..f.~..~..t...,:~:~_.test Vauxe r~otel!'. I --, ~- ".. Date p.ccrua( rv';aturitv Price ..~C'~ Ir129982442ee EE $200 12/1995 06/2007 12/2025 $100.00 $53.12 4.15% Ic549288480eeEE $100 12/1995 06/2007 12/2025 $50.00 $26.56 4.15% I ir69715065ee EE $200 12/1990 06/2007 12/2020 $100.00 $138.24 4.00% l~~O 9_~Z~~.Q~~__~E..___}lgQ____!!1~_~~~_06L?: 00 Z-. 12j 2 Q.!..?_.J.?g_:9.Q___l!_~_!:~~__~:qg_O!~_____~!_?_1.~~_~~___., $153.12 $76.56 $238.24 v" L.........._. /IH~~_~' +_~~~_~_..J':__ _.4- ___./n0/C'1n nn__.: __ ""'! /,r ',.....,r\r\".., ~~~ ( 217 REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Betty A. Baker Include the proceeds of litigation and the date the proceeds were received by the estate. All prooertv iointlv-owned with ri!:lht of survivorshio must be disclosed on Schedule F. FILE NUMBER 21-07-00171 ITEM NUMBER DESCRIPTION PNC Bank, 105 Noble Boulevard, Carlisle, PA 17013 Checking Account No. 5080126668 Interest to DOD Money Market Account No. 5004258263 Interest to DOD CD No. 3200038200 Interest to DOD CD No. 3500038485 Interest to DOD 2 Members First Federal Credit Union, P.O. Box 40, Mechanicsburg, PA 17055 Savings No. 189559-00 Interest to DOD Money Market Account No. 189559-05 Interest to DOD CD No. 189559-43 Interest to DOD CD No. 189559-44 Interest to DOD CD No. 189559-45 Interest to DOD 3 Federal Income Tax Refund 4 PA Property Tax Rebate 5 Personal Household Property (See Attached List) 6 Genworth Financial - Insurance Refund VALUE AT DATE OF DEATH 5,795 o 179 o 2,813 5 1,241 2 25 o 6,044 5 30,002 77 20,003 34 20,002 28 30 500 855 351 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 87,991 ~-~-~-' o PNCBAN< May 3, 2007 Stephen D Tiley Attorney at Law 5 S Hanover St. Carlisle, P A 17013 RE: Estate of Betty A Baker (Deceased) SSN: 204-28-2064 DaD: 02-17-2007 Dear Mr. Tiley: scp In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #31200115047 BETTY A BAKER DaD balance: $2,812.52 + $4.63 accrued interest Account #31500114838 BETTY A BAKER DaD balance: $1,241.45 + $2.04 accrued interest Checking Account Account #5080126668 BETTY A BAKER DaD balance: $5,795.05 + $0.10 accrued interest Savings Account Account #5004258263 BETTY A BAKER DaD balance: $178.77 + $0.00 accrued interest Page 1 of2 Established 12-29-1997 Established 12-29-1997 Established 11-23-1993 Established 07-01-2003 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~/~ Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave. PittsburghPA 15219 Member FDIC Page 20f2 REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner MONEY MANAGEMENT ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner @ MEMBERS 1st FEDERAL CREDIT UNION 189559 -00 12/10/1999 $25.00 $.00 $25. None 189559 -05 12/17/1999 $6,043.86 $5.25 $6,049.11 None 189559 -43 09/13/2004 * $30,001.63 $76.94 $30,078.57 None 189559 -44 09/13/2004* $20,002.44 $28.06 $20,003.50 None 189559 ~ ,r- 09/13/2004 * $20,003.48 $33.67 $20,037.15 None * All certificates purchased by Lransfer of funds frQm 'i6955S-Q5 eMBERS ~ST F: DSRAL CREDIT UNION ,~ 1L /. v/%iX /6' Denise A. Wolfe , Insurance Services Supervisor March 20, 2007 Estate of: BETTY A. BAKER Date of Death: 02/17/2007 Social Security Number: 204-28-2064 5000 Louise Drive . Po. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org 8/20/07 Betty Baker's General Household Goods Kitchen: Stove, Refrigerator, Washer, Dryer, Microwave, Microwave Stand, Bread Box, Toaster, Coffee Maker, George Foreman Grill, Dish's, Silver Ware, Stainless Steel Pots and Pans, Frying Pans, Roaster's, Slow Cooker, Dinnet Set, Chicken's, Air Cleaner, Small Carpets, Waste Basket, Garbage Can, Paper Shredder, Hand Held Vacume, Poster Board and Letter Holder, Corner Shelves, Mop and Buckets, Broom, Chrome Meat Plate, Drinking Glass's, Radio, Handmade Items from Her Father, Computer and Monitor and Stand. Value: $300.00 Living Room: Couch, Love Seat, Recliner, TV, VCR, Open Front Stand with Dolls, Two End Table's, Pictures, Carpet, Curtains, Blinds, Walt Disney Movies, Glass Stand full of Glass Figure's, Stand Wood and Glass full of Porcalin Dolls and Flowers, Two Lamps, Ceiling Fan. Value: $200.00 Bedroom: Bed Queen Size, Burow with Mirrow, Chest of Drawer's, Two Lamps, Phone Answering Machine, Cordless Phone Charger, Clock, Clock Radio, Mirrored Tray with matching Hand Held Mirrow and Hair Brush, Ceiling Fan, Cloth's. Value: $150.00 Bathroom: All Bathroom Item's needed for that room. Value: $50.00 Closet Full of Her Cloth's, Vacume Cleaner, Step Chair, Shoes, Other Odd's and Ends. Value: $50.00 UpStair's: Butch's Items. Attic: Used for Stroage, Winter Cloth's, Summer Cloth's, Blanket's, Pictures, Other Item's I am not sure of, haven't through that stuff. Value: $30.00 Basement Used for Storage, Paint, Garden Tools, Tools used around the Home, and Junk. Value: $75.00 I.~! 0 s r-: (I 1 ~ - ~.. ,~, ~ / () 217 REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Betty A. Baker SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. 21-07-00171 DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. One $200 face value Series EE United States Savings Bond 0 issued December 1995, Payable on Death to Donald E. Baker 0 Number R 129982442EE 153 50.00% 77 0 2. One $100 face value Series EE United States Savings Bond 0 issued December 1995, Payable on Death to Donald E. Baker 0 NumberC549288480EE 77 50.00% 39 0 3. Financial Network, c/o Members First Investment Services 0 1166 Walnut Bottom Road 0 Carlisle, PA 17013 0 Rollover IRA No. 5FN-746526 52,647 100.00% 52,647 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 7 RecaDitulation) $ 52 763 (If more space is needed, insert additional sheets of the same size) Calculated Value of Your Paper Savings Bonde s) Page "I of 1 i';;:r 1 (""1 i ~ ""';~ao.' \I'"5! UE' Q.f "fou'r' p.... p.eP"' ~ -''i.{; t"l"'"i<::: S'or"d {\' C:J~. ,=,~h",,__ECi'..,-, ...0: .. t I . a E.......O < [,1>...._ " .. _ _0:: HOW TO SAVE '{OUrt !hiVEI\lTORY Calculator Results for Redemption Date 03/2007 . ITot&~ Pdce 1$300.00 Tota! Value Tota! Interest 1~T[) Interest $629.40 $329.40 $0.00 ;,':",.'., Bonds: 1-4 of 4 I Tssue "'!p".'t :... .. l~' C' D -.... I" -,. i~ena .,; .;;>,,=nes 'enom Date Accrual ir129982442ee EE .. $200 12/1995 06/2007 IC549288480eeEE $100 12/1995 06/2007 Ir69715065ee EE.. $2QO 12/1990 06/2007 Ic80027610ee EE $100 12/1985 06/2007 Fina! Issue 'i',","~ __,.Interest.. , : f"iaturit)! Price ..,,'._It::SL Rate Va.lue Natej 12/2025 $100.00 $53.12 4.15% $153.12 ~ I 12/2025 $50.00 $26.56 4.15% $75.56 V i I 12/2020 $100.00 $138.24 4.00% $238.24 i 12/2015 $ 5 g~~__j 11..!~48 ~:,Qg~_____~!_ 51. ~_~________, ,.> // -~~;:~ ( 717 795 5176 P.02 JUN 11 07 12=09 PM W. Andrew S~eele fvl~ l\1.embers 1st Investment Services Andrew Steele Senior Investltlel1r Consultant Located at M!.:ll1bers 1st FeU 5000 Louis!.: Drive Mechanicsburg. PA 17055 717-795-6051 800-237-4054 717-795-5176 fax astedc@mlinvest.com May 10,2007 To Whom It May Concern: Betty A Baker's account value at time of death (February 21, 2007) was: $52,647.00. Account # 5FN 746526. Cordially, Lv,~6 W. Andrew Steele Senior Investment Consultant W AS/maj Members I.(r anti Financial Nerwork arc sepal'r1!e companies Sm"itirs .ifJerd 11Irou.~h Finanrial Network InV/:stment Corporll!;.ln Mcmber S[PC. 217 REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Betty A. Baker ITEM NUMBER A. 1. 2. B. 1. 2. 3. 4. 5. 6. 10. 11. 12. 7. 8. 9. FILE NUMBER 21-07-00171 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: Hollinger Funeral Home & Crematory, Inc. Hollinger Funeral Home & Crematory, Inc. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip Attorney Fees Frey & Tiley Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Donald E. Baker Street Address 321 Chestnut Street City Mt. Holly Sprinqs State PA Zip 17065 Relationship of Claimant to Decedent Son Probate Fees Accountant's Fees (Included in Attorney's Fees) Tax Return Preparer's Fees (Included in Attorney's Fees) File Inheritance Tax Return Advertising - The Sentinel Advertising - Cumberland Law Journal Recorder of Deeds - Record deed for specific bequest Recorder of Deeds - Record Decree Awarding Real Estate for specific bequest Filing fee to Register of Wills for Account TOTAL {Also enter on line 9 Recapitulation' $ (If more space is needed, insert additional sheets of the same size) AMOUNT 8,954 1,672 7,500 3,500 302 N/A N/A 15 144 75 39 39 230 22470 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Betty A. Baker SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-07-00171 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Three Springs Family Practice - Medical Bill 64 2. Aero Energy - Fuel oil for house 303 3. Met-Ed - Electric for house 65 4. Mable R. Statteson, Tax Collector - 2007 County & Municipal Tax 311 5. FIA Card Services (Balance due on PNC Bank credit card) 365 6. Checks Cleared After Death (PNC checking no. 5080126668) 139 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 1,247 217 REV.1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER 21 0 171 Bettv A. Baker -07- 0 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 Donald E. Baker, 321 Chestnut Street, Mt. Holly Springs, PA 17065 Son 50% 2 Debra A. Baker, 321 Chestnut Street, Mt. Holly Springs, PA 17065 Daughter 50% 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF BETTY A. BAKER I, Betty A. Baker, of 321 Chestnut Street, Mount Holly Springs, Cumberland County, Pennsylvania 17065, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills and Codicils heretofore made. FIRST I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. I direct that all federal and Pennsylvania estate taxes, Pennsylvania inheritance taxes, and generation-skipping transfer tax payable as a result of my death, not limited to taxes attributable to property passing under this Will, shall be paid by my Executor from my residuary estate. SECOND I declare that I am now the widow of Lawrence E. Baker who died on January 21, 1994. My husband and I had two (2) children, to wit: Donald E. Baker, a son born February 11, 1953 and Debra A. Baker (formerly Debra A. Keck), a daughter born May 26. 1955. I have no deceased children nor any other children living by my husband or otherwise. THIRD (a) If my net estate, after payment of all of my just debts, funeral expenses, inheritance taxes, and administrative expenses is sufficient for me to make both a specific devise of my real estate at 321 Chestnut Street to my son, and a specific bequest of cash in the amount of $65,000.00 to my daughter, then I make the following specific devise and bequest: (1) I give and devise to my son, Donald E. Baker, my real estate situate at 321 Chestnut Street, Mount Holly Springs, Cumberland County, Pennsylvania 17065, provided my said son should survive me by a period of ninety (90) days. (2) I give and bequeath to my daughter, Debra A. Baker, the sum of $65,000.00. provided my said daughter should survive me by a period of ninety (90) days. Provided. However, that should I survive beyond December 31,2006, then the amount of the cash bequest to my daughter shall not be $65,000.00, but shall j instead be determined by an appraisal of my real estate at 321 Chestnut Street, \ -.\ as valued for inheritance tax and other estate administration purposes. In the ~ event that my net estate is insufficient to make both gifts, then both said gifts '\~ shall lapse and my entire estate shall pass under the residuary paragraph of this " my Last Will and Testament. In the event that my son, Donald E. Baker, should ~ fail to survive me by a period of ninety (90) days, then both said gifts shall lapse ~ and my entire estate shall pass under the residuary paragraph of this my Last ~ Will and Testament. In the event that my daughter, Debra A. Baker, should fail to ~ survive me by a period of ninety (90) days, then both said gifts shall remain in ~ force and effect but the cash gift to my daughter shall instead pass to such of her '\ issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall lapse. Last Will and Testame1lt of Betty A. Baker Page I of2 (b) All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath, in equal shares, per stirpes and not per capita, unto such of my children as shall survive me by ninety (90) days, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass tosuch of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall lapse and be added to the remaining share or shares. At the present time I have two (2) children, as aforementioned. FOURTH I hereby nominate, constitute and appoint my said two children, Donald E. Baker and Debra A. Keck, as Co-Executors, or the successor or survivor of them alone as Executor, of this my Last Will and Testament. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. The terms Executor or Executrix or Co- Executor may be used interchangeably in this Will and shall refer to any Executor or Executrix or Co-Executors appointed in this will, or any other Administrator appointed by a court of competent jurisdiction. FIFTH In addition to, and not in limitation of, the powers conferred by law or by other provisions of this Will, my Executor shall have the following powers, each of which may be exercised from time to time by my Executor in [his/her] sole discretion: (a) To retain in the form received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstandil1g the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered proper for an Executor. (d) To exercise any option or rights arising from the ownership of investments. (e) To compromise claims without court approval and without the consent of any beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on three (3) pages (including notary page), this /2 ~ day of January, 2007. /~lZ'C;>;;J h.Jri.- (SEAL) s'etty A. Baker Signed, sealed, published, and declared by Betty A. Baker, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. .~"7~.~ ?~c;fL Last Will and Testament of Betty A. Baker Page 2 of2