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HomeMy WebLinkAbout11-09-07 (2) ---I 15D5bD1f111f7 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 OFFICIAL USE ONLY *' County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 0157 Date of Birth 1.76326320 02092007 02221918 Decedent's Last Name Suffix Decedent's First Name LAROCCA SR. EUGENE MI W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate D 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required (date of death after 12-12-82) [KI 6. Decedent Died Testate D 7. Decedent Maintained a Uving Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) U 9. Litigation Proceeds Received D 10 Spousal Poverty Credit (date of death D 11. Election to tax under Sec. 9113(A) . between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number THOMAS E. FLOWER 7177373405 Firm Name (If Applicable) SAIDIS, FLOWER & LINDSAY REGISTER Of' WILLS USE ONLY J :_.. First line of address 2109 MARKET STREET Second line of address ~) CAMP HILL State PA ZIP Code 17011 DATE FILED \'? f'-J City or Post Office ........... 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. GNAT RE OF PE ON R NSIBL R Fill RETURN DATE Mark D.laRocca /1- /f -~() Thomas E. Flower DATE //-7' \JL]D7 2109 Market Street, Camp Hill, PA 17011 Side 1 L 15D5bD41147 15D5bD1f111f7 ....J~ --.J :L5056042:L4ta REV-1500 EX Decedent's Name: Eugene W. LaRocca Sr. RECAPITULATION Decedent's Social Security Number 176326320 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11 )............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 1,163,777.25 16. 0.00 17. 0.00 18. 19. Tax Due......................... ............ ........... ...................... ............................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L :L5056042:L48 936,000.00 20,499.64 258,997.95 171.34 6,007.88 1,221,676.81 51,574.94 6,324.62 57,899.56 1,163,777.25 1,163,777.25 0.00 52,369.98 0.00 0.00 52,369.98 D :L5056042:L48 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Eugene W. LaRocca Sr. ----~..._~-~-~._- STREET ADDRESS 170 West Pomfret Street --~~-~ File Number 21-07-0157 ~- ~--~ ---- CITY I STATE PA IZIP 17013 ~~--~~~- Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 52,369.98 37,000.00 1,947.37 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 38,947.37 Total Interest/Penalty (D + E) 4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (58) 13,422.61 13,422.61 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. D b. retain the right to designate who shall use the property transferred or its income;.................................... D c. retain a reversionary interest; or.................................................................................................................. D d. receive the promise for life of either payments, benefits or care?.............................................................. D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................................. .................................. .......... ......................................... [J D Yes No ~ ~ ~ [!l ~i IX:~ l~_~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?. ......................... ........................................ ........... .................. ............. ......... ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 survivinl;) spouse is three (3) percent [72 P .S. ~9116 (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. ~9116 (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. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)). A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev.1502 EX+ (6.98) *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. FILE NUMBER 21-07-0157 ESTATE OF 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 knowiedge of the relevant facts. Real property which Is Jolntly-owned with right of survIvorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 170 West Pomfret Street, Carlisle Boro, Cumberland County, PA - Tax Parcel #04-21-0320-193 Based on Appraisal-Attached VALUE AT DATE OF DEATH 215,000.00 2 273 Fox Hill Road, Hopewell Township, Newburg, Pennsylvania -150 Acre Farm Tax Parcels #11-09-0509-004 & 11-09-0509-004A Based on Appraisal-Attached 700,000.00 3 Vacant Land-Ritner Highway, South Newton Township, Newville, Pennsylvania - Tax Parcel #41-28-2040-011 Based on Appraisal-Attached 21,000.00 TOTAL (Also enter on Line 1, Recapitulation) 936,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-1503 EX+ (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ESTATE OF All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 61.4114 shares of Kerr McGee Corp. 69.90917 4,293.22 2 132 shares of M&T Bank, common stock 122.13 16.121.16 3 6 shares of Tronox Incorported - Class B Common 14.21 85.26 Stock TOTAL (Also enter on Line 2, Recapitulation) 20.499.64 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (6.98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ESTATE OF 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Church of God Home, refund 4.018.37 2 Dauphin County Pension Benefit 117.60 3 IRS, tax refund 2.060.00 4 PPL Electric Utilities 84.08 5 Refund of Insurance Premium 1,601.08 6 M& T Bank, CD #031003908163353 3.134.21 Accrued interest on Item 6 through date of death 146.26 7 M&T Bank, CD #031003916939945 20,153.56 Accrued interest on Item 7 through date of death 890.11 8 M&T Bank, Checking Account #54379539 39,893.17 Accrued interest on Item 8 through date of death 2.97 9 M&T Bank, Savings Account #98210459 34,929.33 Accrued interest on Item 9 through date of death 11.01 10 Members First FCU, 12 month CD, account #51223-51 46.094.43 Accrued interest on Item 10 through date of death 40.71 11 Members First FCU, 9 month CD, account #51223-55 84.687.98 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5. Recapitulation) 258.997.95 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ESTATE OF ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH Accrued interest on Item 11 through date of death 65.89 12 Navy FCU Bank Account #1970007 157.19 13 1987 Chevy S-10 Pickup Truck 700.00 14 Personal property (including antiques) - Per appraisal 20.210.00 TOTAL (Also enter on Line 5, Recapitulation) 258.997.95 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX- (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 If an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Mark D. LaRocca ADDRESS RELATIONSHIP TO DECEDENT Son 503 West North Street Carlisle, PA 17013 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH LETTER DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENTS INTEREST JOINTLY-HELD REAL ESTATE. 1 A 1/24/2007 Members First FCU, money magement 140.93 50.000% 70.47 account #51223-05 2 A 1/24/2007 Members First FCU, savings account 201.74 50.000% 100.87 #51223-00 - TOTAL (Also enter on Line 6, Recapitulation) 171.34 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev.1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07-0157 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 AIG Annuity Insurance Co., contract #BX202944 6,007.88 100.000 0.00 6,007.88 - Beneficiary Mary J. Staszko-Daugher TOTAL (Also enter on Line 7, Recapitulation) 6,007.88 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc, Form PA-1500 Schedule G (Rev, 6-98) REV.1151 EX+ (12.99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07 -0157 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 7,742.81 B. ADMINISTRATIVE COSTS: '1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid ') Attomey's Fees 21,450.00 ... See continuation schedule(s) attached :-1. 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 750.00 See continuation schedule(s) attached <. Accountant's Fees ,I. Ei. Tax Return Preparer's Fees 7'. Other Administrative Costs 21,632.13 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 51,574.94 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) . SCHEDULE H.A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ITEM NUMBER DESCRIPTION AMOUNT 1 Hoffman-Roth Funeral Home - Traditional Funeral Service Package $3,990.00; Pieta Casket $2785.00; Obitiary Notices, Church charges, Death Certificates $1067.81 Less $100.00 7.742.81 Subtotal 7.742.81 Copyri!~ht (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H.A (Rev. 6-98) Rev-1502 EX+ (6-981 *' SCHEDULE H.B2 ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ITEM NUMBER DESCRIPTION AMOUNT 1 Saidis, Flower & Lindsay 21.450.00 Subtotal 21.450.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev-1502 EX+ (6-98) . SCHEDULE H.B4 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 ITEM NUMBER DESCRIPTION AMOUNT 1 Register of Wills of Cumberland County - Probate Fees and Short Certificates 750.00 Subtotal 750.00 CoPyri9ht (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-B4 (Rev. 6-98) Rev-1502 EX + (6-98) *' SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. 'FILE NUMBER I 21-07-0157 ITEM NUMBER DESCRIPTION AMOUNT 1 Beverly Rosenberry, Tax Collector - Real Estate Taxes for Ritner Highway Property 310.34 2 Cumberland Law Journal - Advertise Estate Notice 75.00 3 Harry E. Killian, Tax Collector - Tax Parcel #11-09-0509-004 1,575.24 4 Harry E. Killian, Tax Collector - Tax Parcel #11-09-0509-004A 88.59 5 Inspection and repairs to truck 428.14 6 John B. O'Neill, Tax Collector - Real Estate Taxes for 170 W. Pomfret Street 2,435.75 7 Knox Electric Service - Electrical work on 170 Wet Pomfret Street 675.28 8 Michael Hofnagle, work at 170 Pomfret St., Carlisle, PA - Dumpster 550.00 9 Pennsylvania State Bank - Check Fee 16.25 10 PPL Electric Utilities 792.55 11 PPL Electric Utilities 41.90 12 PPL Electric Utilities 50.25 13 PPL Electric Utilities 53.59 14 PPL Electric Utilities 52.73 15 PPL Electric Utilities 40.60 16 Robert H. LaRocca, electrical work at 170 West Pomfret St. property 11.551.19 Copyri~,ht (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-B7 (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07-0157 ITEM NUMBER DESCRIPTION AMOUNT 17 S. W. Barrett Real Estate & Appraisal Services - Real Estate Appraisals for 170 W. Pomfret Street Vacant Land-Ritner Highway 675.00 18 S. W. Barrett Real Estate & Appraisal Services - For 273 Fox Hill Road, Newburg, 500.00 PA 19 Seaboard Security Co, bond to replace stock certificate 241.50 20 The Sentinel - Estate Notice Advertisement 282.23 21 UGI - heating bill 299.00 22 UGI - heating bill 299.00 2:3 UGI - heating bill 299.00 24 UGI - heating bill 299.00 Subtotal 21.632.13 CoPyri9ht (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LaRocca, Eugene W. Sr. FILE NUMBER 21-07 -0157 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Beverly Rosenberry, tax collector (Ritner Highway property) VALUE AT DATE OF DEATH 56.72 2 Borough of Carlisle - Utility bill for 170 Pomfret Street 6.08 3 Borough of Carlisle, water and sewer (6 months) 113.16 4 Carlisle Boro Tax Authority (170 W. Pomfret St. property) 980.81 5 Carlisle Boro Tax Authority (personal tax) 4.90 6, Continuing Care RX 1,600.86 7 Continuing Care RX 615.93 8, Harry E. Killian, tax collector (East Creek Rd. property) 17.12 9 Harry E. Killian, tax collector (Fox Hill Rd. property) 304.55 10 Michael Hofnagle, work at 170 Pomfret St., Carlisle, PA 550.00 1'1 Michael Hofnagle, work at 170 Pomfret St., Carlisle, PA 449.55 12 PA Dept. of Revenue, tax due 2006 418.00 1:3 PPL Electric Utilities 34.01 14 Preparation of tax returns 140.00 1:5 UGI - heating bill 737.97 16 UGI- service call 75.00 1 '7 West Shore EMS 219.96 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 6,324.62 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9~O) ESTATE OF NUMBER I. . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT LaRocca, Eugene W. Sr. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-07 -0157 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1 Juliet N. Donnelly 170549 Brechin Way Silver Spring, MD 20901 125,629.55 Daughter 1/6 of the Residue. 2 Eugene W. LaRocca Jr. 415 Lincoln St., Apt. A Carlisle, PA 17013 235,629.54 Son 1/6 of the Residue. 3 Mark D. LaRocca 503 West North St Carlisle, PA 17013 Son 1/6 of the Residue. 235,629.54 4 Robert N. LaRocca P.O. Box 251 Knox, PA 16232 235,629.54 Son 1/6 of the Residue. 5 Lisa A. McCarren 415 Lincoln Street Carlisle, PA 17013 95,629.54 Daughter 1/6 of the Residue. See continuation schedule attached Continuation 235,629.54 Total 1,163,777.25 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE ~ BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Eugene W. LaRocca Sr. 176-32-6320 02/09/2007 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Mary J. Staszko 2141 Walnut Bottom Road Carlisle, PA 17015 Daughter 1/6 of the Residue. 235,629.54 Total 235,629.54 1 LAST WILL AND TESTAMEb7 OF EUGElv"E W. LaROCCA :, EUGENE 'N. LaROCCA, of 170 West Pomfret Street, Carlisle, Cumberland County, Penm;yivania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature theree:', by me at any time heretofore made. F!RST: I hereby order and direct my Executrix or Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary exper;ses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I have six children, EUGENE W. LaROCCA, JR., MARK D. LaROCCA, JULIET N. DONNELLY, ROBERT N. LaROCCA, MARY J. STASZKO, and LISA A. McCARREN. I wish a/l of my children, so far as is possible, to benefit equally from the assets which my wife and I acquired during our iife::tjmes. I am mindful that my wife left real estate to our daughter, LISA A. McCARREN, which I deem to have a value of $140,000.00. I am also mindful that my wife and! gave funds to our daughter, JULIET N. DONNELLY, in the approximate amount of $110,000.00 during our lifetimes. i wish my Executor to deem these two gifts to be advancements, and that they be taken into account by subtracting the aforesaid sums from the shares of my aforesaid children in my estate. THIRD: Except to the extent that I have indicated that certain children are to receive certain tangible personal property from my estate by a letter attached to this Will, my children may choose such items of tangible personal property from my estate as they wish, drawing lots to determine the order of choice, and each choosing one item in turn until no more items are desired. The value of any items of personal property so chosen, as indicated by the appraisal of my personal property, shall be utilized to adjust and equalize the monetary values of each of the shares of my children, subject to the advancements discussed above. FOURTH: I give all of the rest, residue and remainder of my estate to my children, EUGENE W. LaROCCA, JR., MARK D. LaROCCA, JULIET N. DONNELLY, ROBERT N. LaROCCA, MARY J. STASZKO, and LISA A. McCARREN, in equal shares, per stirpes, subject to reduction by the aforesaid gifts which I direct my Executors to deem to be advancements. Should the aforesaid advancements exceed the value of the net estate to which said child is entitled, I direct that the aforesaid child shall not receive any funds from my estate, but neither shall she be required to pay to my estate or to my other heirs, the amount by which the advancement exceeds said child's share of the estate. FIFTH: If any of my aforesaid children shall contest this Last Will and Testament, or object to or oppose the probate thereof, or take any proceedings before any court to annul any provision thereof, or have any provision thereof declared voiid, then and in any such event, I direct that all of said child's interest under this Last Will and Testament as a beneficiary shall cease and become void, and if said child shall be successful in a court of final jurisdiction, the sum of propeliy or benefit to which 2 said child would have received under this Last Will and Testament shall be distributed to my other children, per stirpes. SIXTH: I have served in the Armed Forces of the United States. Therefore, I direct my Personal Representative to consult with a legal Assistance Attorney at the nearest military installation and with the Department of Veterans Affairs and the Social Security Administration to ascertain if there are any benefits to which my family members are entitled by virtue of my military service. SEVENTH: I may leave a letter of intent with the executed copy of this Will for the purpose of giving guidance to my Personal R_epresentative concerning the distribution or sale of certain items of my property. I request, but do not require, that my Personal Representative honor my wishes therein expressed. EIGHTH: if any beneficiary to any share of my estate which is not subject to the provisions of any trust which may be created by this 'Will is at the time of distribution of his or her share, a minor under the laws of his or her domicile, I direct that the minor's share be converted into qualifying property and delivered to the minor's Guardian as Custodian for the minor under the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act as may then be in effect in either the state in which the beneficiary or the Custodian resides, or any other state of competent jurisdiction. A. The Uniform Gifts to Minors Act or The Uniform Transfers to Minors Act, as may then be in effect in the state concerned, is hereby incorporated by reference. The property affected by the Act shall be managed, held, and distributed in accordance with the provisions of the Act. 3 B. The financial custodian will serve without bond or surety and without intervention of any court, except as required by law. C. The receipt by the Custodian, for the minor, of any principal or income transferred pursuant to this paragraph shall be a full acquittance and discharge of my Personal Representative or Trustee, as applicable, from liability with respect to such transfer and from further accountability for the principal or income so transferred. LASTL Y: I nominate, constitute and appoint my children, EUGENE W. LaROCCA, JR., MARK D. LaROCCA and JULIET N. DONNELLY, to serve jointly as Co-Executors of this my Last Will and Testament. Should any of them be unable to so serve, the child or children remaining may so serve with full authority. No Executor shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREQf, I have hereunto set my hand and seal this I r \\~ Piled!. day of /-\;j '~;_ .2002, U t. _~ ~~--_.> ~--.i-.c; !, -{,~~ ~ I /"- , r.__- i -- ----;-:.- Eugene W. LaRocca SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: ~ ~...., ". ._tt; _ _ : _ "-"".. / \ \ -- '('AIUU1),,~~~ ~ j , (J ,h-\O ~)\~'\ ~\k .)"'.._{;v:~ 4 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, EUGENE W. LaROCCA, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Swom Of affirm<;<j to 1 acknOWled~ LaROCCA, the Testator, this !!:;,...~ 0 day of \, _ EUGENE W. ,2002. .._-~,- --#---"'~ , Eugene W. LaRocca, Testator NOTA~IA.l SEAL RE~I:E l. MURRAY. Notary Public Carlisle Bora, Cumberland Co PA My Commission Expires December'; 3,2005 5 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, James D. Flower, Jr. and Sharon Simpson the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me byJ ames D. Flower, Jr. and Sharon Simpson this 2nd day of July 2002. ~\ . ,/et ~' r, '" ~ ~.. -~., I. ,. r . "'~ /'-~(A/Vo.f....l/S t; f ~~.J \ / 1 Witness t , ~'.I \-/ J j '\' b\~>\\SJ,\ ~ --,(~-Ar,,---r)I:::Y-t\Y"'" Witness '\ NOTARIAL SEAL RENEE L. MURRAY, Notary Public Carlisle Bora, Cumberland Co.. PA , My Commission Expires December 13, 2005 6 S. W. Barrett Real Estate & Appraisal Services Fie No. 07-0188 APPRAISAL OF LOCATED AT: 170 West Pomfret Street Carlisle, PA 17013 FOR: Saidis, Flower & Lindsay 26 West High Street Carlisle, PA 17013 BORROWER: Eugene W. LAROCCA (Estate) AS OF: February 9, 2007 BY: Cassandra J. Crockett Certified Residential Appraiser S. W. Barrett Real Estate & Appraisal Services File No. 07-0188 015/21/2007 Saidis, Flower & Lindsay 26 West High Street Carlisle, PA 17013 File Number: 07-0188 In accordance with your request: I have appraised the real property at: 170 West Pomfret Street Carlisle, PA 17013 The purpose of this appraisal is to develop an opinion of the market vaiue of the subject property, as improved. The property rights appraised are the fee simpie interest in the site and improvements. In my opinion, the market value of the property as of February 9, 2007 Is: $215,000 Two Hundred Fifteen Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, ~?~ Certified Residential Appraiser Prooertv Descrlptlo,n - Prooertv Address 170 West Pam fret Street Citv Carlisle Slale PA LJoCode 17013 Legal Desa-i lion Deed Baak 23-T' Page 950 Countv Cum berland Assessor's Parcel No. 04-21-0320-193 Tax Year 06/07 R.E Taxes $ 3371.00 Soecial Assessments $ N/A Borrower Eugene W. LAROCCA tEstatel Current Owner Eugene W. Laracca Occuoant: r l Owner r Xl Tenant r l Vacant " PropertY riahts aooralSed I X I Fee Simple I I Leasehold I Pro ect T VDe rl PUD I I Condominium (HUDNA onlVI HOA$ N/A IMo. Neiahborhood or Proleci Name Barauah Map Reference 21-0320 Census Tracl 0124.00 Sale Price $ N/A Date of Sale N/A Desa-iption and $ amount of ioan charaes/concessions to be Daid bv seller N/A LenderlClient Saidis Flawer & Lindsay Address 26 West Hiah Street Carlisle PA 17013 ApDraiser Cassandra J. Crackett Address 126 Narth Hanaver Street Carlisle PA 17013 Location ~J Urban ~ Suburban 0 Rural Predominant Single family housing Present land use % Land use chango Built up lRJ Over 75% o 25.75% 0 Under 25% occupancy PRICE AGE One family ~ 00 Nat likely o Likely 11000) (yrs) Growth rate [J Rapid 00 Stable o Slow 00 Owner ~Low~ 2-4 family ~ o In process Property values lRJ Ina-e asing o Stable o Declining o Tenant 500+ Hioh 100 Mult>family ~ To: Demand/supply [J Shortage 00 In baOlnoe 0 OvE<supp~ 00 Vacant (().5%) Predominant Commercial 10% Marketino time rl Under 3 mos. iX1 3.6 mos. n Over 6 mos. n Var...;:mt over5% 250 I 80 Instit'1 ) 10% Noto: Raco and tho racial composition of tho noighborhood aro not appraisal factors. Neighborhood boundanes and characteristics: Subiect is baunded an the narth by Rt.11/641' an the east and sauth bv 1-81' and an the . west by Orange Street. . . Factors thai affect the marketability of the properties in the neighborhood (proximity to empioyment and amenities, employmenl stability, appeal to market, etc.): . Subject oraoertv is lacated in an established neiohbarhaad .of hames bath detached and attached with a mix .of residential " and cammercial usaae. Shaooina and ather amenities are within walkina .or shart drivina distance. Dickinsan CalleGe camous and community library are within .one black. Schaal system is Carlisle Distict and lacal elementarv schaal is within .5 mile. SMSA 42:-3240. Market conditions in the subject neighborhood (including support for the above conclusions relaled to the trend of property values, demand/supply, and marketing time .. such as data on competitive properties for sale in Ihe neighborhood, description of the prevalence of sales and financing concessions, etc.): Praoertv values are currently stable with an average marketino time of 80-100 days. Ecanamic trends and lendina rates have remained favarable. Sales cancessians .occur infreauentlv. There are new hames under canstructian in surraundina develapments as well as resales available in the neighbarhaad. . Project Information for PUDs (if applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? DYES DNa Approximate total number of units in the subjecl project N/A Approximate total number of units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions See legal descriptian/tax map Topography Basicallv Level Site area 0.11 A,cre M/L Comer Lot U Yes IKJ No Size Tvoical far area Specific zoning classification and description R-4 Tawn Center Residential Shape RectanGular Zoning compliance 00 Legal 000 Legal nOnoonnin9 (Grandfathered use) Olllegai o No zoning Drainage ADDears adeauate Hiohest & besl use as improved: X Present use Other use (exDlain) View Resi denti a III nstituti ana I Utilities Public Other Off.slto Improvements Type Public Privale Landscaping Tvoical Eiectricity [~200 amp Street Asphalt 00 0 Driveway Surface N/A Gas [~ Curb/gutter Cancrete 00 0 Apparent easements Nane Aooarent Water [~ Sidewalk Can crete 00 0 FEMA Special Flood Hazard Area DYes 00 No Sanitary sewer f~ Street lights Adequate ~ R FEMA Zone C Map Date 2/3/1982 Storm sewer AIIev Nane FEMA MaD No. 425382A Comments (apparent adverse easements, encroachments, special assessments. slide areas, illegal or legal nonconforming zoning, use, etc.): There are na apparent adverse easements encraachments .or other adverse canditians. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATiON BASEMENT INSULATION No. of Units One Foundation Stane Slab Nane Area SqH 1260 Roof 0 No. of Stories Twa Exterior Walls BricklVinyl CJ'a<M Space Partial % Finished 0% Ceiling -0 Type (Det./Att.) Detached Roof Surface Metal Basement Full Ceiling Unfinished Walls -0 Design (Style) 2 Starv Gutters & Dwnspts. Galvanized Sump Pump Flaar Drain Walls Stane Floor -0 Existing/Proposed Existina Window Type DblHno/AvG Dampness Nane Obs. Floor Cane/Earth None -00 Age (Yrs.) 100 Yrs+/- Storm/Sa-eens Yes' Settlement Nane Obs. Outside Enby Yes . Unknown ==0 Effective Aoe (Yrs.) 20-25 Manufactured House Na Infestation Nane Obs. 'anta oarch . ROOMS FClVer Livlno Dinino Kitchen Den Famil Rm. Rec. Rm. Bedrooms # Baths Laundrv Olher Area Sn.Ft. Basement Area 0 Level 1 Area 1 1 1 Parlaur Naak" 1 392 . Level 2 3 2 1260 . Rnished area above orade contains: 6 Rooms; 3 Bedroom s); 2 Bathls); 2 652 Souare Feet of Gross L1vino Area INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors HW/CarpNinyl/Avc Type BBHW Refrigerator 0 None 0 Fireplace(s)# _ 0 None 00 . Walls Plaster/Avg Fuel Gas RangelOven 00 Stairs 00 Patio Cancrete 00 Garage #ofcars Trim/Finish Woad/AvQ ConditkmGaad Disposal 00 Drop Stair 0 Deck 0 Attached Bath Floor Vinyl/Avg COOliNG Dishwasher 00 Scuttle 0 Porch 7 X 30 00 Detached Bath Wainscot Tile/Fbrgls/Avg/Gd Central Nane Fan/Hood 00 Floor 00 Fence WaadlWire 00 Built.ln Do()(s Wooden/Avg Other Nane Microwave R Heated R Pool ~ Carport Average Canditian CondITion N/ A Washer/Dryer Finished Enclased Parch Drivewav Additional features (special energy efficient items, etc.): See Attached Addendum. Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc.: ImDrave ments are in average canditian with na functional inadequacies aooarent. Naak .off kitchen beinQ renavated at time .of insoection. . Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of Ihe subject property: Na adverse enviranmental canditions are aooarentldisclased. SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT File No 07 0188 Freddie Mac Form 10 6-93 PAGE 1 OF 2 PrO<l\lCedusing ACIsollwara,BOD.234.8T27w.vw.aciweo.com Fannia Mae FOfm 1004 6-93 ADDENDUM Borrower: Eugene W. LAROCCA (Estate) Property Address 170 West Pomlret Street City: Carlisle lender: Saidis, Flower & Lindsay File No.: 07-0188 Case No.: State: PA Zip: 17013 Additional Features Period home In average condition with original woodwork, bullt~insl fixtures, staircase wraps to 3rd floor; .some Insulated replacement windows added on first floor; - nook off kitchen Is currently being renovated; ceramic tile In baths; hardwood flooring with carpeting in some rooms; kitchen previously modernized; enclosed porch on 2nd floor with vinyl exterior; entry foyer; mantels In several rooms, no funtionlng flues; electric service, heating unit, and hot water heater recently replaced; frame storage shed in fair condition; fenced yard, wrought Iron gate; on street parking only. Addendum Page 1 of 1 Valuation Section SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 07-0188 ESTIMATED SITE VALUE. . = $ 40 000 Commenls on Cost Approach (such as, source of cosl estimate, ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, square fool calculation and for HUD, VA and FmHA, the Dwelling__Sq.Ft @$_ = $ estimated remaining economic life of the property): Sq.Ft.@$_ = Cost Approach [from Marshall/Swift Valuation Service . = handbook and local cost analysis1 was considered but Garage/Carper! Sq.Ft @$_ = deemed not credible due to the age of the -- T alai Estimated Cost New . 1'1 = $ improvements. Site value from Market Data. Less Physical I FUn~1I0nal External Est Remaining Econ. Life: Depreciation based on ageflife observed condition and . Depredation = $ Market Data Analysis. Estimated remainina Economic Depredaled Value of Improvements . . = $ Life is 35-40 years. "As-Is" Value of Site Improvements = $ INDICATED VALUE BY COST APPROACH. . . = $ N/A ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 170 West Pomfret Street 150 West Pomfret Street 235 South Pitt Street 259 West Pom fret Street Address Carlisle Carlisle Carlisle Carlisle Proximity to Subject 0.03 MI E 0.18 MI SSE 0.10 MI W Sales Price $ N/A $ 199 900 $ 190 000 $ 230 000 PnceIGross Liv. kea $ 0.00 iZI $ 91.03 iZI " $ 103.71 iZI $ 83.39 iZI .' Data andlor Inspection Appraiser's data Appraiser's data Appraiser's data Verification Sources Crt.Hs.Records MLS/Courthouse Records MLS/Courthouse Records MLS/Courthouse Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I ;.(-) $ Adlustmenl DESCRIPTION I t(-lSAdjustment DESCRIPTION I +(.)$ Adjustment Sales or Flnandng N/A None, Conv None, Conv None, Conv Concessions .... DOM 8 DOM 15 DOM 29 Dale of SaleiTIme N/A 7/06 : 12/06 : 7/06 : Location Suburban/Good Suburban/Good Suburban/Good Suburban/Good Leaseirl1JFee SimIe Fee Simple Fee Simple Fee Simple Fee Simple Site LotlAvg 1.111 LotlAva 1.08] : Loti A va 1.24] : Loti A vg r.08] : View Residential Residential Residential : Residential Desiqn and ADDeal 2 Storv/Detchd. 2.5 Stv/SemiDet : 2 Storv/SemiDet : 2 Storv/SemiDet : 0UaIitv of ConsIrudr:ln Ava/BricklVinvl Ava/Brick : Ava/Brick : AVQ/Brick : Aqe 100 Yrs+/- 100 Yrs+/- 100 Yrs+/- : 100 Yrs+/- : Condition Average Average : Inferior [5%1 : 10 000 Superior 1-3%1: -7 500 Above Grade Total: Bdrms I Baths Total: Bdrms I Baths : Total: Bdrms I Balhs : Total: Bdrms ' Baths : Room Count 3! 6: 3: 2.00 8: 3: 1.50 : 1,000 7: 4: 1.50 : 1,000 9: 4: 1F/2H' 0 Gross Livinq kea 2 652 SQFt. 2196 SqFt. 16 000 1,832 SQ.Ft. : 28 700 2 758 SqH : -3,700 Basemenl & Finished Full Bsmtl Full Bsmtl , Full Bsmtl Full Bsmtl . Rooms Below Grade Unfinished Unfinished Unfinished Unfinished Functional Utility Average Average AveraQe Averaae Heatinq/Coclinq GHW/None GFHA/CA : -2,000 OHW/None : OFHA/None : . Enemv Effident Items Typical Tvoical Tvpical Typical Garaqe/Carport On street prkg 1 Car GaraQe -5000 3 Car Gar/OSP -15000 1 Car Garaae -5,000 Porch, Patio, Deck, Enclsd.Porchl Porches/FPI 0 Porch/Fencing 2,000 Porches/ 1,000 Fireplace(s), etc. Courtyrd/Fnca Courtvrd/Fncg Courtvrd/Fncg , Fence, Pool, etc. None None : None None : : : Net Ad'.ltotall " Ixl + I ]- :$ 10 000 [xl + r 1- :$ 26 700 I 1+ Ixl- :$ 15 200 Adjusted Sales Prioe ....... Gross: 12.0./~ Gross: 29.8% Gross: 7.5% of Comparable .... ............ Net: 5:0% $ 209 900 Nel: 14.1% $ 216,700 Net: -6;6% $ 214 800 Comments on Sales Comparison (including the subject properly's compatibility to the neighborhood, etc. ): All com parables are similar in utilitv and location to the subject prooertv. are verified closed sales and are the best currentlv available. Limited sales of period homes within the Borough have recentlv occurred reauirinQ an expanded search. Fourth detached sale added from a similar neiQhborhood as additional data. Adiusted ranae of value is $196.000 to $217 000. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date, Price and Data Souroe for prior sales None None None None within vear of aporaisal Courthouse Rec Courthouse Records Courthouse Rec Courthouse Records Analysis 01 any CUfTElnt agreement of sale, option, or listing 01 the subjecI property and analysis of any prior sales of subject and oomparables within one year of the date 01 appraisal: No further recent recorded transfers were found. INDICAlED VALUE BY SALES COMPARISON APPROACH. .. .. . ""'" . ......... , .......$ 210,000 . tNDICATED VALUE BY INCOME APPROACH {If Aoollcable\ Estimated Market Rent $ N/ A IMe. x Gross Rent Multiplier NI A = $ N/ A This appraisal Is made . ~ "as Is" 0 subject to the repars, alterations, Inspections or conditions listed beklw U subject to oompletion per plans and sped1ications. Conditions 01 Appralsai: The property has been appraised in current condition. This appraisal is for client onlv. nontransferable. See attached addendum. Final Reconciliation: Market Analysis consistentlv suooorts my estimated market value. Cost Approach and GRM analvsis were found inappropriate for this analvsis. Greatest weight is applied to the Market Data Analysis. SupportinQ file information . substantiates these estimates. The purpose of this appraisal is to estimate the market value of the real property that is the subject 01 this report, based on the above conditions and the certffication, contingent and limiting condillons, and market value definition that are stated in the attached Freddie Mac Fonm 43gIFannle Mae Fonm 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 02/09/2007 . (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPOR~21~~ . APPRAISER:? ~ fl t2 ~ SUP. ;:gORY APP IS (fN ~Ew.o): ODid OODld Not Signature (,." ,,"- ~<< A'l 1:;7 .' A--<'" i/:=- Signa Name Cassandra J. Crockett Name Steven W. Barrett, SRPA, SRA inspect Property Date Report Siqned 05/21/2007 Date ReDor! Siqned 05/21/2007 State Certification # RL-001348-L Stale PA State Certification # GA-000298-L Stafe PA Or State License # State Or State License # RB-026921-A State PA f''''..M"f"",,70 6.93 l;ertltiect ReslctenlJal PAGE20F 2 l;ertmea l:Ieneral AppraISer foom. M" fa'm 1004 6.93 Appraiser Pfodutedusil)gAClsollwar6.BOO.2J4.B727W'/r'W.aciweb.1:llITI S.W. Barrett Real Estate & Appraisal Services v 5 f SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT F" N 07 0188 SUDolemental aluatlon ec Ion Ie 0, - ITEM SUBJECT COMPARABLE NO.4 COMPARABLE NO.5 COMPARABLE NO.6 170 West Pom fret Street 535 Highland Avenue Address Carlisle Carlisle Proximity to SUbject ..... 0.59 MI SE Sales Price $ N/A $ 190 000 $ . . $ Price/G'oss Liv. Area $ 0.00 (Z'] $ 66.97 (Z'] $ (Z'] $ lZ1 Data and/or Inspection Verification Sources Crt.Hs.Records MLS/Courthouse Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +{-}$Adjusimanl DESCRIPTION I + (-) $ Ad)lJslment DESCRIPTION I +(-)SAdjustl'llent Sales or Financing N/A None, Conv Concessions '.' DOM 38 Dale of Salem"", N/A 7/06 : : : Location Suburban/Good Suburban/Good Leasetrofee SITl>Ie Fee Simole Fee Simole Site Lot/Ava 1.111 Lat/Avll [.14] : : View Residential Resid/Creek DesiGn and ADoeal 2 StorvlDetchd. 2 Storv/Detchd. Quaitv ofCmstrucfun Avg/BrickIVinvl Ava/Alum/Frm : 15000 : : AGe 100 Yrs+l- 72 Yrs Condition Averaae Averaae : Above Grade lolal: Bdrms ' Bilth~ Total I Bdrms I Baths : TOlal I Bdrrns I Baths : Tolal: Bdrms ' Baths : Room Count 6: 3: 2.00 8: 5: 2.00 : : : : : Gross Living Area 2 652 SD.Ft. 2 837 Sq.Ft. : -6 500 Sq.Ft. : SQH , . Basement & Finished Full BsmU Partial BsmU 1,000 Rooms Below G'ade Unfinished Unfinished FunctiGnal UDlitv Averaae Averaae : . HeatinG/Coolino GHW/None OHW/None : EnerGv Efficient Items Typical Tvoical GaraQe/Carporl On street orka 1 C Intgrl Gar. -4 000 : Porch, Patio, Deck, Enclsd.Porchl Porches/FP 1,000 Fireo/acels), etc. Courtvrd/Fnca Fence, Pool, etc. None None : : : : Net Ad!. ltotall lx/ + I I. : $ 6500 IXI + I I. : $ Ixl + I I. :$ Adjusted Sales Price Gross: 14.5% Gross: Gross: . .: 01 Comoarable Net: 3.4% $ 196 500 Net: $ Net: $ Comments on Sales Comparison (including Ihe subject property's compatibility to the neighborhood, etc. ): ITEM SUBJECT COMPARABLE NO.4 COMPARABLE NO.5 COMPARABLE NO.6 Date, Price and Data Source for prior sales None None .,;thin vea of aooraisal Courthouse Rec Courthouse Records Analysis of any current agreement of sale, option, or listing 01 the subject property and analysis 01 any prior saies 01 subject and campaables within one yea 01 the date of aporaisal: . . . . ProdUCed using ACI sollwwB,IlOO.234.8727 www.lciweb.oom SKETCH/AREA TABLE ADDENDUM Case No Property Address 1 iO West Pomfret Street City Carlisle Borrower EUQene W. LAROCCA (Estate) lenderiClient Said is, Flower & Lindsay Appraiser Name Cassandra J. Crockett Comments: b I GLlU PIP lo~ I I L County Cumberland State PA File No Oi -0188 Zip 17013 UC Address 26 West High Street, Carlisle, PA 17013 Appr Address 7-0' B~th E1u;Iat:ed Porcll W.L b g 6edrol'lm 6.0' Bedroom B~lh 25.0' AREA CALCULATIONS SUMMARY De$cripUon Size Totals Fixst Floor 1392.00 Second Floor 1260 ~ 00 2652.00 Pot"ch 210.00 EJ1;:;:los~ Porch ~U'u. vi) -l2u.uu storage Shed 48.00 48.00 TOTAL LIVABLE (rounded) APEX SOF1WARE 8{l0.a5lUlQSB 7.0' 5.0' " g Panour b g Living Room 2$11' 2652 :;;""tDllf '" 11.0' b ~ K.i1elllm uirnhllt\bbm l -I E'''Y Scala: 1 = 15 LIVING AREA BREAKDOWN Breakdown Subtotals First Floor !l.a x 12.0 132. DO 17.0 " 60.0 1020.00 E..v " 30,0 240.00 Second Floor 17.0 x 60.0 :1.020.00 iI,y' >i :;f.LQ HO.o~ 5 Areas Total (rounded) 2652 Ap~101)..wAp~x11 Borrower Eugene W. LAROCCA (Estate) Property Address 170 West Pomfret street CIl'{ c",li~Le. Lender Saidis, Flower & Lindsa State PA~_~ I: I i I, i I Ii \' i \: I Ii Ii !' File No.: 07-0188 Case No.: Zip: 17013 \1 FRONT VIEW OF SUBJEct PROPERTY Appraised Date: May 8, 2007 Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE I BOiTOWel: Eugen.. W. LAROCCA (Estate) Properly Address: 170 West Pomfret Street City C"r1isl~ Lender Said is, Flower & Lindsa State PA I I I I: I: I Ii I' I';", I~~~~ File No.: 07-0188 Case No.: Zip: 17013 jBu..rruW.Her. E U9.en..". W. LAROCCA (Estate) Property Address. 170 West Pomfret Street git~ C~rlisl., . [ Lender. Said is, Flower & Lindsa File No.. 07-0188 Case No.. State PA Zip: 17013 Ii I! /. I! I' I, Ii I I L,u_ COMPARABLE SALE #1 150 West Pomfret Street Carlisle Sale Date. 7/06 Sale Price. $ 199,900 COMPARABLE SALE #2 235 South Pitt Street Carlisle Sale Date. 12/06 Sale Price: $ 190,000 COMPARABLE SALE #3 259 West Pomfret Street Carlisle Sale Date. 7/06 Sale Price: $ 230,000 ....-.... ...................--.... . ...-. -.... . . ..-. - ........---............. Borrower: Eugene W. LAROCCA (Estate) Property Address: 170 West Pomfret Street City: Carlisle Lender: Saidis Flower & Lindsav File No.: 07-0188 Case t~o.: State: PA Zip: 17013 II I I l I I I I I I I --' I . .-J COMPARABLE SALE #4 535 Highland Avenue Carlisle Sale Date: 7/06 Sale Price: $ 190,000 COMPARABL~ SALE #5 Sale Date: Sale Price: $ COMPARABLE SALE #6 Sale Date: Sale Price: $ r- 0 0 r- C'l ...... ...... _\ "" "- (<l D ~~ :2: ~ r- ~' >-. Q) '" .~ r,) '" CI- '" ~ CI- '" \.J -0 ~ ~ 0 '" 1ft E OJ .s '0 ::l 4: c 0 -S ~ r- :2: B- e;:; i3 4- N (G '" 0 < ->-'. ->-'. .-. ...... UJ r' r-' U1 U1 -' U1 U1 il) \.W (i) (i) ro '-' u u (.) 2 cr: 0i '" '" 4 '" 0. 0. "- 0. 0. D ..... Q) Q) -- ..... (j) ..... QI -- - E o 0- ..... \Jl Q) ~ ~ 0 N ~ >- (lj .... o e- uJ (,) ... .c! ~ If) uJ LOCATION MAP Borrower: Eugene W. LAROCCA (Estate) Property Address: 170 West Pomfret Street City: Carlisle Lender: Saidis Flower & Lindsa File No,: 07-0188 Case No,: State: PA Zip: 17013 !;; W LOCUST AVE cr ~ !;; Lu '" "' :>- ., ~ q 3 '" W LOUTNER ST ~ Z LOCUST AVE '< <>: "- '" ::r !il U) z '" Lu '< (:J ;;: ~ LU '< E LOUTHER S7 -.I -.I DICkeNSON AYE cr 0 "' U a :; Z x W HIGH ST '" MULBERRY AVE VI c- '" '" ~ E: HIGH 5T M ~ u HAVE W c@lRE7 ST I I !/ <t' "-, '" ~I 51 :;/ I I , / I i i / .J .J o <J VI W SOUTN ST ~ '" ~ VI "' <:) W CHAPEL AVE ;;: '" ~ ;. " i; ~ '" " ij / / ( i \ \ \ \ , / \/ /\ E WILLOIl S7 , \ I I r // / , / / / " (' ! / / ( ;' \ I 7 / I f /) " / \ ( I \ I \ L( \~ ~~ \. ,I / / ~ E R lOGE AVE "- U) cr Lu :>- o Z <( ::r UJ '" q '" <J '< " -' -' ., MAPC01984-2004 TELE ATLAS NA. INC Scale: Prepared by. Steven W. Barrett RE. Appr. Svc, (717) 243-5646 10 Address Date Price RM BR Bath SqFt Proximity S 170 W POMFRET ST N/A N/A 6 3 2 2652 0.00 WI 1 150 W POMFRET ST 7/06 199900 8 3 1.5 2196 0,03 MI E 2 235 S PITT ST 12/06 190000 7 4 1.5 1832 o .1S WI SSE 3 259 II POMFRET ST 7/06 230000 9 4 1F/2H 2758 0.10 MI 1i1 4 535 HIGHLAND AY 7/05 190000 8 5 2 2837 0,59 WI 5E FileNo 07-0188 ********* QUALlFICA liONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the com parables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. ThE> subject is located in a rural area and is less than 25% built-up. _x_2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhclods. _3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _4. ThE' predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. _5. ThE' subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _7. The subject property is serviced by private well and/or septic systems which is common for the area. _x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. _x_9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _x_10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _x_14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar com parables on that individual rating. All com parables used are the best available. _x_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. _x_16. One' or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All com parables used are th'e best available. _17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable, properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located in similar neighborhoods and within the same marketing a,rea. All com parables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Plum bing_Electrical_Heating_certification(s) is/are suggested. 22. Ingmund swimming pool_. out buildings_are included_,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. File No 07-0188 r-- I I ********* QUALIFICATIONS ********* _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _26. La'5t recorded deed transfer: Date_N/A , Consideration: $_N/A_. _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seiller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_3D. Thl~re are no special conditions or other requirements that would affect market value or future marketability in the Apprai 5al Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. File No. 07-0188 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudentiy, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the sale. . Adjustments to the com parables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays Ihese costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by compari~,ons 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 calcuiated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment shouid approximate the market's reaction to the financing or concessions based on the Appraiser's Judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following con,jitlons: 1 The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangement,. to do so have been made beforehand. 5 The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic: substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presenoe of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that wer,s furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved fincmcial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal Gan be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of2 Fannie Mae Form 1004B 6-93 File No. 07 -0188 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparabie and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price 01' the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal r'sport. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis andlor the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property 5. i have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisai is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in ~alue that favors the Gause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage ioan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisai Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the excl~ption of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonabie time for exposure in the open market is a condition in the definition of market ~alue and the estimate I deveioped is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as com parables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate Vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effeGt of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the reai estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I havEI named such individuai(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. i have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 170 West Pomfret Street, Carlisle, PA 17013 SUPERVISORY APPRAISER (only ifrequired) Signature: ~~V --ff- Name: Steven W. Barrett, SRPA, SRA Date Signed: OS/21/2007 State Certification #: GA-000298-L or State License #: RB-026921-A State: PA Expiration Date of Certification or License: 06/30/2001 APPRAISER: Signature: -11-.J.~L .~ ~klf- Name: Cassandra J. Crockett (; Date Signed: 95/21/2007 State Certification #: RL-001348-L or State License #: State: PA Expiration Date of Certification or License: 06/30/2007 o Did 00 Did Not Inspect Property Certified Residential Appraiser Freddie Mac Form 439 6.93 Certified General Appraiser Page 2 of2 Fannie Mae Form 10048 6-93 S. W. Barrett Real Estate & Appraisal Services SUMMARY REPORT Fie No. 07-0190 APPRAISAL OF LOCATED AT: 273 Fox Hill Road Newburg, PA 17240 FOR: Saidis, Flower & Lindsay 26 West High Street Carlisle, PA 17013 BORROWER: Eugene W. LAROCCA (Estate) AS OF: February 9, 2007 BY: Cassandra J. Crockett Certified Residential Appraiser S. W. Barrett Real Estate & Appraisal Services SUMMARY REPORT File No. 07-0190 01'/24/2007 SOIidis, Flower & Lindsay 26 West High Street Cllrlisle, PA 17013 Fil" Number: 07-0190 In accordance with your request, I have appraised the real property at: 273 Fox Hill Road Newburg, PA 17240 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In illY opinion, the market value of the property as of February 9, 2007 is: $700,000 Seven Hundred Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, t~~.~ Call sandra J. Crockett Certified Residential Appraiser S. W.Barrett Real Estate & Appraisal Services UNIFORM RESIDENTIAL APPRAISAL REPORT SUMMARY REPORT FII N 070190 ProDortv Descrlntioln e o. - Prooertv Address 2i'3 Fox Hill Road Citv Newbura State PA Zio Code 17240 Leaal DesO'iotion Deed Book 27-P' Paae 417 Countv Cumberland Assessors Parcel No. 11-09-0509-004 & -004A Tax Year 06107 RE. Taxes $ 896.00' Snecial Assessments $ N/A Borrower Eunene W. LAROCCA (Estate) Current Owner Euaene W. Larocca Ocwoant: II Owner Ixl Tenant I I Vacant .. Pronertv riohts aooraised I X I Fee Slm Ie I I Leasehold I Proiect Tvne I I PUD I I Condominium iHUDNA onlv\ HOA$ N/A /Mo. Neiahborhood or Proiect Name Hooewell Twp Map Reference 09-0509 Census Tract 0131.01 Sale Price $ N/ A Date of Sale N/A Descrintion and $ amount of loan charaes/concessions to be naid bv seller N/A Lender/Client Said is Flower & Lindsav Address 26 West Hiah Street Carlisle PA 17013 Aooraiser Cassandra J. Crockett Address 126 North Hanover Street Carlisle PA 17013 Location U Urban W Suburban U Rural Predominant Single family housing Present land use % land use change Built up 0 Over 75% 00 25-75% 0 Under 25% occupancy PRICE AGE One family ~ o Not likely o Likely 1(0001 (vrs) Growth rate 0 Rapid 00 Stable 0 Slow 00 Owner ~Low~ 2-4 lamily ~ 00 In process Property values 00 InO'easlng 0 Stable 0 Declining o Tenant 900+ Hioh 100 Multi-family ~ To: Residential/ Demand/supply 0 Shortage 00 In balanoo 0 CMrsuppty fEi Vacant (0-5%) Predominant Commercial 10% Commercial Marketino time n Under 3 mos. Fxi 3-6 mos. n Over 6 mos. VilCOl1I{w,erS%\ 150 I 35 Vacant 45% Note: Race and thl~ racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics Subiect is bounded on the north by Pa.Turnoike' on the east bv Rt.233' on the south by I- . 81' and on the west bv Rt.696. . . Factors that affect tr,e marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): . Subiect property is located in an expandina area of sinale familv homes and farms between Newville and Shippensbura. .. ShoDoina and e,ther amenities are within an easY drivino distance. School system is ShiDoensburo District and students are bused, SMSA 42-3240. Market conditions in the subject neighborhood (including support for the above conclusions related to the trend 01 property values, demand/supply, and marketing time _ _ such as data on competitiIJ6 properties for sale in the neighborhood, description 01 the prevalence of sales and financing concessions, etc.): PropertY values are currentlv stable with an averaae marketina time of 80-100 days. Economic trends and lendina rates have remained favori.ble. Sales concessions occur infreauently. There are new homes under construction in surroundina developments .IS well as resales available in the neiahborhood. . Project tnformatic,n for PUO. (if applicable). . Is the developer/builder in control of the Home Owners' Association (HOA)? UYES UNO Approximate total number of units in the subject project N/A Approximate total number of units lor sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions See lellal description/tax map ftwo parcels: 145 acres & 24 acres] Topography Rolling Site area 169 Acms M/L Corner Lot U Yes ~ No Size LarQer than normal Specific zoning classification and description Aaricultural/Flood Plain conservation Shape IrreQular Zoning compliance C~ Legal rR Legal nonconforming (Grandfathere<:! use) 0 Illegal 0 No zoning Drainage Appears adequate HiGhest & best use as imoroved: X Present use h Other use lexplain) View Open countrv Utilitieo Public Other Off..site improvements Type Public Private Landscaping Tvpical Electricity lR 200 amo Street Asphalt 00 D Driveway Sunace Gravel/Stone Gas 0 Curb/gutter None D 0 Apparent easements None ADDarent Water DWell Sidewalk None 0 D FEMA Speciai Flood Hazard Area DYes 00 No Sanitary sewer RSeotic Street lights None R R FEMA Zone C Map Date 06/01/1989 Storm sewer Alley None FEMA Map No. 421581 Comments (apparent adverse easements. encroachments. special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): See Attached Addendum. . Sit'e is taxed in Pennsvlvania's Clean & Green oroaram for preservation of aariculturalland. GENERAL DESCRIPTION EXTERIOR DESCRtPTION FOUNDATION BASEMENT INSULATION No. of Units One Foundation Stone Slab None Area Sq.Ft. 672 Roof 0 No. of Stories JWo Exterior Walls Aluminum Q-aIoASpaoo None % Finished 0% Ceiling - 00 Type (Det./Att.) Detached Roof Surface Metal Basement Full Ceiling Unfinished Walls ==00 Design (Style) ~! Storv Gutters & Dwnspts. Aluminum Sump Pump None Walls Stone Fioor 0 Existing/Proposed !,xisti no Wmdow Type DblHna Dampness None 0 bs. Floor Earth None -0 Age (Yrs.) 97 Yrs StormJSO'eens Insulated SeWement None Obs. Outside Entry Yes . U.known ==0 Effective Aoe IYrs.) 15-20 Manutactured House No Infestation None Obs. 'Exoosed Basement . ROOMS Faver Livino DininQ Kitchen Den Familv Rm. Rec. Rm. Bedrooms # Baths Laundrv Other Area So.Ft. Basement Level 1 1 Area 1 Area 672 . Level 2 3 1 672 . Finished area above nrade contains: 5 Rooms; 3 Bedroom s\; 1 Bathls; 1 344 Square Feet of Gross Livina Area INTERIOR Malerials/Condition HEATiNG KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors Carp4~Winvl/Ava Type FHA Refrigerator D None D Fireplace(s) # Hearth ~ None D . Walls Plast,er/PaneIlAvQ Fuel Oil Range/Oven 00 Stairs 00 Patio 0 Garage # of cars TrimJFinish Wood/Ava ConditlonAveraae Disposal 0 Drop Stair 0 Deck 0 Attached Bath Floor Vinyl tile/Ava COOLING Dishwasher 0 ScuWe D Porch 8 x 28 00 Detached Bath Wainscot Panel/Fbrals/Ava Central None Fan/Hood 00 Floor 00 Fence 0 Built.ln Doors Wooden/Avo Other N/A Microwave R Heated R Pool R Carport Average Condition Condition N/ A WasherlDrver Finished Drivewav 4/Stone Additional features (spedal energy efficient items, etc.): . Brick hearth/wood stove; skylight on 2nd floor' modern kitchen bath' ODen frame eQuiDment storalle shed' block well house' Dond. Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc.: ImDrove ments are in averaae condition with no Dhysical or functional inadequacies aDoarent. . Adverse environmental conditions (such as, but not limited to, halardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property: No adverse environmental conditions are aDParent/disclosed. Freddie Mac Form 70 6-93 PAGE 1 OF 2 PI~O ~\09 AC\ ~oftdlll, OOO.2l4.Bl2.7 WWW.BClWeb.f;Cl(T1 Fan/lie Mall Fam 1004 6-93 ADDENDUM Borrower: EugenE! W. LAROCCA (Estate) Property Address: 273 Fox Hill Road City: Newburg Lender: Saidis, Flower & Lindsay State: PA File No: 07-0190 Case No.: SUMMARY REPORT lip: 17240 Site Comments Well/Septic common for area and have no adverse affect on marketability. There are no adverse easements, encroachments or other adverse conditions. A p<:lrtlon of the acreage appears to be in nood plain, improvements have been built above. Abutting tracts are owned by Community Refuse Service, line.; tocalland fill within the direct neighborhood. Addendum Page 1 of 1 Valuation Section S. W.Barrett Real Estate & Appraisal Services UNIFORM RESIDENTIAL APPRAISAL REPORT SUMMARY REPORT File No 07-0190 ESTIMATED SITE VALUE. $4 ,QQO/acre . = $ 600 000 Comments on Cost Approach (such as, source of cost estimate, ESTIMATED REPRODUCTION COST.NEW OF IMPROVEMENTS: site value, square foot calculation and lor HUD, VA and FmHA, the Dwelling __ Sq. FI @$_ = $ eslimated remaining economic Itfe 01 the property): Sq.Ft @$_ = Cost Approach [from Marshall/Swift Valuation Service . = handbook and local cost analvsis] was considered but Garage/Carpal Sq.FI @$_ = deemed not credible due to the aae of the -- Total Estimated Cost New '1 . = $ imorovements. Site value from Market Data. Less .' Physlcal'l Funellon~1 External Est. Remaining Econ. Lile' Depreciation based on aae/life observed condition and . Depreeat"n = $ Market Data Analvsis. Estimated remainina Economic Deprecialed Value DllmprDvements = $ Life is 35-40 Years. "AS-IS" Value 01 SitE ImprDvements = $ INDICATED VALUE BY COST APPROACH = $ N/A ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 273 Fox Hill Road 239 Clover Hill Road 101 Brandy Run Road 34 Clugston Road Address Hopewell-Newburll Honewell-Newburn Upper Mifflin-Newville North Newton-Newville Proximilv to Sub eel 3.6MIW 4.9 MI NE 2.1 MI ENE Sales Price $ N/A $ 630 000 $ 537 500 $ 380 000 PrIce/Gross Liv. Area $ 0.00 Iti $ 280.87 Iti $ 253.78 iLl $ 226.19 iLl .. ...... .. Data and/or Inspection Multi-list Verification Sources Crt.Hs.Records Courthouse Records Courthouse Records Courthouse Records VAlUE ADJUSTMENTS DESCRIPTION DESCRIPTION [ -\-(-)$ A.dj\l~\mer,\ DESCRIPTION \ 1"(_)$ Ad)USlmerll DESCRIPTION \ +(-)$Adjuslmsnl Sales or Financing N/A None, Cony None,Conv None, Cony Concessions ...::/ DaM 135 DaM unknown DaM unknown Date of SalelTime N/A : 2/07 : 10/05 : 35 833 1/05 : 41 167 Location Averaae Averaae Averaae Averaae Leaserd:lfee SITp~ Fee Simnle Fee Simole : Fee Simple Fee Simole : Site 169 Ac+/-/C&G 106 Ac+/-/C&G : 252 000 110 Ac+/-/C&G : 236 000 102 Ac+/-/C&G : 268 000 View Ooen Countrv Onen CountrY Open Country Onen CountrY DeSlan and Aooeat 2 Story/Ava 2 Storv/Ava : 2 Storv/Ava 2 Storv/Ava : ()Jafiy of 0Jnstrudi:xl Ava/Aluminum Ava/Aluminum : AvgNinyl : Avo/Aluminum : Aqe 97 Yrs 100 Yrs+/- 100 Yrs+/- 100 Yrs+/- Condition Averaae Suoerior -20.000 Averaae Averaae : Above Grade Tolal : Bam~ I Baths Talal I Bdrms ' Balhs : Tolal ' 8drms I Baths : TOlal : Bdrrns I Baths : RDom CDunt 30 5: 3: 1.00 7: 3: 2.00 ' -2,000 7: 3: 2.00 : -2,000 5: 3: 2.00 ' -2,000 Gross Livino Area 1 344 SoH 2 243 SoH : -27 000 2,118 SoFt : -23,200 1 680 SDH : -10 100 . Basement & Finishee Full Bsmtl Partial Bsmtl Full Bsmtl Partial Bsmtl Rooms Below Grade Earth Floor Concrete -500 Concrete -500 Earth Floor Functional Ulililv Average Averaoe : Averalle Averaae : Heatlno/Coolinq OFHAlNone OHW/None : OFHAlNone : OFHAlNone : . Enarov Effieen! Items Tvnical Tvoical Typical Tvnical Garaqe/Carport asp Caroort : -2000 asp asp Porch, Patio, Deck, Porch/Hearth/ Porches/FP/ 0 Porches 0 Scrod. Porch/ 0 F.eolace{s\. etc Pond Stream : Hearth/Fencina Fence, Pool, elc. Sheds 12 Outbuildinas/ : -100.000 8 Outbuildings/ -75,000 4 Outbuildinas/ -35 000 Sunerior : Superior : Suoerior : Net Adi. (total) rxl+ Tl. '$ 1 00 500 IX + I 1- : $ 171 133 Ixl + [" 1- '$ 262.067 AdJuslee Sales PrIce Gross: 64.0% Gro~s: 69.3% Gross: 93.8% of ComDarable ~.. -'- Net:' 16.0% $ 730 500 Net: 31.8% $ 708 633 Net: 69.0%i $ 642.067 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All comoarables are similar in utilitv and location to the ~iubiect propertY: are verified closed sales. and are the best currently available. Limited sales of laraer tracts of land have rec.ently occurred in subiect's value ranoe reauirina an expanded search. Surolus aariculturalland was adiusted at $4 OOO/acre due to the oroximitv of a land fill adiacent to the subiect site. Annual appreciation taken at 5% for sales over one year. Adjusted range of value is $642 000 to $731 000. ITEM " SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Dale, Price and Data 4/20/2004 Source for plio< sales None $225,000 None None wilhin vear Df aooraisal CHR Courthouse Records Courthouse Records Courthouse Records Analysis 01 any current agreement of sale, option. or listing of Ihe subject property and analysis of any prior sales of subject and comparables within Dne year of the date of appraisal: No further recent recorded transfers were found. INDICATED VALUE BY SALES COMPARISON APPROACH . .. ..., , "'" , .,... - ... , .$ 700 000 . INDICATED VALUE BY INCOME APPROACH (If Aoolicable\ Estim~;ed 'Ma;kei R~~t'$ N/A /Mo. x Gross Rent Multiolier N/A =$ N/A This appraisal is made 00 "as is" 0 subject tD the repai;, attarations, inspections C{ conditions listed belOV/ [J subject to completion per plans and specifications. ConditionsofAp~aisal: The propertY has been aopraised in current condition. This appraisal is for client onlv. nontransferable. See attached addendum. Final Reconciliation: Market Analysis consistentlv sunnorts mv oninion of market value. GRM and Cost Analvsis were found inappropriate for this analysis. Suooortina file information substantiates these estimates. . The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certmcanon, contingent and limiting conditions, and market value definition thai are slated In Ihe artached Freedie Mac Form 43gIFannie Mae Form 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OFTHIS REPORT, AS OF 2/9/2007 [0001 . (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 700,000 - . APPRAISERI1 ~ ~~ SUP~~PRA~01LY'REQUn- ODid (KJDid Not Signature 'd./ L1A. . '-1~ i/-- Slgnat"'" --.. Name Cassandra ,). Crocke Name Steven W. Barrett, SRPA, SRA Inspect Property Date Report Signed 7/24/2007 Date Report Signed 7/24/2007 State Certification # R L-001348-L Stale P A Stale Certification # GA-000298-L State PA Or Stale License # State Or State License # RB-026921-A State PA F,""i' M.o< F"", 70 ~" (;ertlllea Kesidential PAGE 2 OF 2 (;ertlfled General Appraiser "oni. M.. F"m 1004 &,g, Appraiser ProdllC8d llsing ACI s~ltwara, 800.234.8127 www.aciweb.com S. W. Barrett Real Estate & Appraisal Services Borrower: Eugene W. LAROCCA /Estate) Property Addre5s: 273 Fox Hill Road City: Newburg Lender: Said is Flower & Lindsa Bedroom b "<t' '" Bedroom 2nd Floor Bath Nursery 280' Code Sketch by Apex IV Windows TU AREA CALCULATIONS SUMMARY Description Si.e GIJU First Hloor Second i"l.oor Porch PIp TOTAL LIVABLE 672.00 672.00 224. DO (rounded) FLOORPLAN T olals 1344.00 .24. DO State: PA File No.: 07~190 Case No.: SUMMARY REPORT Zip: 17240 Kitchen b -<i '" ~J Living Room ------ '" l!! <( 0> C 'c is I 28.0' I. I Porch I~ L ----l I'irst Floor LIVING AREA BREAKDOWN BreakdO'Ml Subtolals 672.00 i 24.0 x 28.0 Second Floor 24.0 J[ 28.0 1344 2 Areas Total (rounded) 672. DO 1344 """""'I..h."'....'-' 1 I 1\.'-" ....I\. I I I 11_' '-' rl._....#....I._VUI 'I B',mower. E, uge, n,. W. LAROCCA (Estate) Property Address: 273 Fox Hill Road City rJewburg I Lender Said is, Flower & Lindsa Oitate PA ;,~~\~~;,. . .':;:;~I'; ::1 :31 ,.2:::,'_ ;'i; '.,l~ -i. 511 I ',,'0;." File No.: 07-0190 Case No : SUMMARY REPORT Zip: 17240 FRONT VIEW OF SUBJECT PROPERTY {I,ppraised Date: Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE State PA Borrower Eugen€: 'N. LAROCCA iEstate) Property fl.ddress: .273 Fox Hill Road City: Newburg Lender: Saidis Flower & Lindsav File No. 07-0190 Case No: SUMMARY REPORT Zip: 17240 Im- I I I: I, II I' I I, I: I: i' I:~~~,~< ~'~zr::,~" Well house II Equipment storage Borruwer: Eugent ~^'J. LAROCCA (E::.tate) File No. 07-0190 Property .l\ddress :~73 Fox Hill Road__ Case No : SUMMARY REPORT City Newburg State. PA - Zip: 17240 Lender: Said is. Flower & Lindsav drive from paved Toad i. I ":.c I ~:i;{{t:",:, I' ....~..."..,.i.: ~c. .- i :~ti;;t~:~:f;;l;:~ ":~-~:~.'\~,:t~ II Ii I, ,. i Ii Ii II I: I- Borrower Eugene W. LAROCCA (Estate) ProperiV F.ddress-17,~l'ox Hill Road__" gJ.LNe~,_,_,,__ "__.______ Lender Said is. Flower & Lindsav State PA File No.: 07-0190 Case No.: SUMMARY REPORT Zip: 17240 I I I I I Ii Ii I "il iI il ;1 I stream under drive acreage to east [toward pond] acreage to north File No,: 07-0190 Case No : SUMMARY REPORT Stdte' I'A__ Zip: 17240 i Borrower: Eugene W. LAROCCA (E~tate) Properly Address 273 Fox Hill Road City III<;wburg Lender Saidis Flower & Lindsav L II I I I I I u_i horse pasture acreage to northwest I 801(OW81 Eugene IN. LAROCCA (Estatej 1..p0r0perty AddreSS2731'()~.Hill RO~_.___._ City: Newburq _ n______~_~_ ____ LLend.;r Said is, Flower & Lindsay_ State PA Fil.; Nu.: 07-0190 Case No.: SUMMARY REPORT Zip: 17240 acreage to northeast aCieage to north acreage to east I '~~~~~;~;~~~~~~~)- --------------- l Ity Newburg _State: PA Il;~~,jel: Saidis. FI().;,~;-&Li;:;d;;;;;; ----.- -------~ - - - --- - -- I Ii f!n L li~...,,~,<. r-- I Ii I I I I File No.: 07-0190 Case No.: SUMMARY REPORT Zip: 17240 acreage to west ''':\',''1 I I wooded acreage to south acreage to west P- o 0 r' ('.l ,-\ ,-\ \ ::>> Ii <<l 0 ~ ;Z -- ~ " -;:, uJ ~ al " 0- ~ t::::- O) ro 0- (l) G -0 '" ~ ~ 0 f 0) (j) c 0 :;l c: ->-' a:: g E '" r- ~ B- '" OJ <( '" '" ~. --. 0 ~. ....... ,-; c.f) ,-; ,-; ,-; <i1 Q <i1 <i1 <i1 ill OJ ill OJ u 0 u u '2. ~ ';;i 0:: '" '" a:: (\) 0.. 0. 0- 0.. 0. -0 ~ o ex: - - .- ':I: )( o ~ (f') I" N q N ... 0,) ... o - 0.- )( W I.l ... .ct ~ tJl W t- o 0 r- ('l --' ..-< \ U- ~ '" D r- ~ :z -<;< ~ uJ ~ ill ~ ;:.. u- x C <1.) '" D- w C -0 :S G 0 Q.) tfI .s '2 (\) c u ~ "'- -0 ~ ~ .S- 9- r- ~ -' ~. '" .,\l '" -: 0 -'. -: --' <f) --' --' ,...., cf) tfI -' ~ tfI (i) OJ uJ 11 OJ '-' u '-' '-' ~ cr:. ro ro '" '" d: C C D- C C -0 ~ o ex:. - - .- ~ ,.:, o u.. ~ N ,.. (l,) ~ o 0. )( \IJ u ~ c:( ~ If) \IJ G- o "7 UJ r-' (L ~ CL U) 'St:- Q '2 ~ (5 ~ en ~ -' u) ~ ~ CL ~ <r: \'(j G- 0- ~ -+-' ill ~~ C c- o >...-~' tll .s E u o "S ~ 2. ~ 2: S a 01 ("() 01 "S -, '--<i ~, ro -cs c: o '?- r-l ----' ~ u) u) G) Q) ~ u ~ )..... ~ ~ ~. ... ~ ... ~ 0- )( W l.,) ... 4. ~ tn W +-' tJ\ CO W "0 CO o 0::. .:;t. Q) Q;j :- U N q N +-' \,) CO :- r- LOCATION MAP State: PA File No.: 07-0190 Case No.: SUMMARY REPORT Zi : 17240 /~,.r" / / /I'",,,J'- /./ ./ Prepared by: Stevon W. Barrett RE Appr. Svc. (717)242,.6646 BR 'Bath 'S Ft 'Proxlmi--~~cJ,_;l~~: . s 273 ",OJ< Hill Rd NIl'. N/A 5 3 1 1344 0.00 MI 1 23S> Clover Hill Rd 2/07 630000 7 3 2 2243 3.6 MI W 2 101 BRAND'i RUN RD 10/05 537500 7 3 2 2118 4.9 Ml liE 3 34 Clugston Rd 1/05 380000 5 3 2 1680 2.1 111 l!:NE: SUMMARY REPORT File No 07-0190 ********* QUALIFICATIONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the com parables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the com parable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. The subject is located in a rural area and is less than 25% built-up. _)(_2. Commercialllndustrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _)(_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _ _4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. _5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _)(_7. The subject property is serviced by private well and/or septic systems which is common for the area. _)(_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. _9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _x_10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _x_13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. --,,_14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that individual rating. All com parables used are the best available. _x_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All com parables used are the best available. _x_17. One or more com parables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located in similar neighborhoods and within the same marketing area. All com parables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Plumbing_Electrical_Heating_certification(s) is/are suggested. _x_22. Inground swimming pool_, out buildings_x_are included_x_,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. SUMMARY REPORT File No 07-0190 ********* QUALIFICATIONS ********* _24, The subject property is located on a private road. _25, Wood infestation inspection is suggested, _x_26, Last recorded deed transfer: Date_1/9/1978_, Consideration: $90,000_. _27, Proposed construction/renovation in accordance to plans and specifications to be completed In a workman-like manner. _28, Seller is paying part or all of closing costs, _x_29 , All comparable sales are verified closed sales, _x_3D, There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION, SUMMARY REPORT File No, 07-0190 -- QUALIFICATIONS ......... Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to comply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates, The law also permits us to share this information with companies that perform marketing, When we share non public information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I and/or Steven W. Barrett, SRPA, SRA, have completed the requirements under the continuing education program of the Appraisal Institute. SUMMARY REPORT File No. 07-0190 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowiedge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completeiy, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisai report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. g. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or Individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for il. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report. agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 273 Fox Hill Road, Newburg, PA 17240 SUPERVISORY APPRAISER (only if required) S-~- <---rJ ji .-'- J Signature: - / 2--.--. 7r-- Name: Steven W. Barrett, SRPA, SRA Date Signed: 7/24/2007 State Certification #: GA-000298-L or State License #: RB-026921-A State: PA Expiration Date of Certification or License: 06/30/2009 APPRAISER: Signature: ;2~~ldJ .{2Jl1/= Name: Cassandra J. Crockett Date Signed: 7/24/2007 State Certification #: RL-001348-L or State License #: State: PA Expiration Date of Certification or License: 06/30/2009 o Did IXJ Did Not Inspect Property Certified Residential Appraiser Freddie Mac Form 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 10048 6-93 S. W. Barrett Real Estate & Appraisal Services F~e No. 07-0189 I APPRAISAL OF LOCATED AT: Vacant land- Ritner Highway Newville, PA 17241 FOR: Said is, Flower & Lindsay 26 West High Street Carlisle, PA 17013 BORROWER: Eugene W. LAROCCA (Estate) AS OF: February 9, 2007 BY: Cassandra J. Crockett Certified Residential Appraiser S. W. Barrett Real Estate & Appraisal Services File No 07-0189 OS/21/2007 Said is, Flower & Lindsay 26 West High Street Carlisle, PA 17013 File Number: 07-0189 In accordance with your request, I have appraised the real property at: Vacant land- Ritner Highway Newville, PA 17241 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as vacant. The property rights appraised are the fee simple interest in the site. In my opinion, the market value of the property as of February 9,2007 is: $21,000 Twenty-One Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, C~~'~ Certified Residential Appraiser LAND APPRAISAL REPORT File No 07-0189 LENDER DISCRETIONARY USE Sale Price $ Dale Mortgage Amounl $ Mortgage Type Discount Points and Other Concessions Paid by Seller $ ProoertY Address Vacant land- Ritner Highwav Census Trad 0127-98 Ciiv Newville Couniv Cumberland State PA ZIp Code 17241 Leoal Desaiotlon Deed Book 28-Q. Paae 86. tax Darcel # 41-28-2040-011. South Newton TWD OwnerlOccupant Euoene & Gladvs LaRocca Ma Reterence 28-2040 " Sale Price $ N/A Dale of Sale N/A Property Rights Appraised Loan charoes/concessions to be paid bv seller $ N/A IKJ Fee Simple RE. Taxes $ 354.00 Tax Year 06107 HOA $IMo. N1A 0 Leashold Lender/Clienl Saidis Flower & Lindsav 0 Condominium (HUDNA) 26 West Hioh Street Carlisle PA 17013 l PUD Source LOCATION Q Urban [2U Suburban c:: Rural NEIGHBORHOOD ANALYSIS Goo<>.",,,, "'" BUILT UP 0 Over 75% [R] 25-75% 0 Under 25% Employment Stability IKJ 0 0 0 GROWTH RATE 0 Rapid [R] Stable 0 Slow Convenience to Employment 00 0 0 0 PROPERTY VALUES IKJ Inaeasing 0 Stable 0 Declining Convenience to Shopping 0 IKJ 0 0 DEMAND/SUPPL Y 0 Shortage ~ In Balan.ce 0 Over Supply Convenience to Schools 0 IKJ 0 0 MARKETING TIME H Under 3 Mos IX 13-6 Mos n Over 6 Mos. Adequacy of Public Transportation 0 IKJ 0 0 : PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SlNGLEFAMIL YHOUSlNG Reaeation Facilities 0 IKJ 0 0 . Single Family ~ Not Likely 0 OCCUPANCY PRICE AGE Adequacy of Facilities 0 IKJ 0 0 . 2-4 Family ~ Likely 0 Owner IKJ $(000) (yrs) Property Compatibility 0 IKJ 0 0 " Multi-Family ~ In process IKJ Tenant 0 ~ Low ~ Protection from Detrimental Cond. 0 IKJ 0 0 Commercial ~ To: Residentiall Vacant (0-5%) IKJ ~High~ Police & Fire Protection 0 IKJ 0 0 Industnal 0% Commercial Vacant (over 5%) 0 Predominant General Appearance of Properties Q ~ Q HO Vacant 42% 150 - 45 Anneal to Market I I I X I I I Note: Race or the racial composilion of the neighborhood are not considered reliable appraisal factors COMMENTSSubiect oroDertv is located in an exoandina area of sin.ale familv homes and farms between Newville and Shiooensbura, with a mix of residential aoricultural and commercial usaae. ShoDoina and other amenities are within a short drivina distance. School svstem is Bic Serina District and students are bused. SMSA 42-3240. Dimensions See lellal descriotion/tax map Topography Slooina to level Site Area 0.60 Acre MIL Corner Lot No Size Tvpical for Area Zoning Classification Agricultural Zoning Compliance Yes Shape SQuare HIGHEST & BEST USE Present Use Yes Other Use Residential Drainage ADoears Adeauate UTILITIES Puolic Other SITE IMPROVEMENTS Type Public Private View ResidentiallCountrvside Electricity [J av street Slreet Asphalt IKJ 0 Landscaping Wooded Gas [J Curb/Guller None 0 0 Driveway Stone [overarown! Water 0 * Sidewalk None 0 0 Apparent Easements None ADDarent Sanitary Sewer Q * Streel Lights None 0 0 FEMA Flood Hazard Yes' No x Storm Sewer I I Allev None i1 n FEMN Mao/Zone 421586/Zone C Comments (Apparenl adverse easements, encroachments, special assessments, slide areas, elc.) There are no aODarent adverse easements encroachments or other adverse conditions. Brick storaQe buildina on site, no current utilites. * No Derc and Drobe results known to e){ist current zoninn reauires 1.5 acres Der site for on site utilites oer townshio officials. The undersigned has recited three fecent sales of properties most similiar ana pHlximale IQ 5oIloiec.\ and nO!:; con5iOE:Ted Ihese in Ihe market analysis ne description includes a dollar adjustment, reflecting market reaclion to those ilems of significant variation between the subject ilnd comparable properties_ If a significant item in the comparable properly js $uperior to, or more favorable than, the subJllct properly, a minus (-) adjustment is made, thus reducing the indicated value of subjecJ; if a significant item in the camllarabla is lnfarlar la, OT less lavara'ole Ihan lhe subject property. a ptus (1") adlustment is made, thus increasing the indicated value of the subjec!. Address Proximitv to Subiect Sales Price Pricel Acre Dala Source VALUE ADJUSTMENTS . Sales or Financing Concessions Date of SalelTime . Location SlteMew ToooaraDhv Amenities Utilities Zonina Net Adi. tlotal) Indicated Value of Subiect Commenls of Sales Comparison: ITEM SUBJECT Vac-Ritner Hwy S.Newton-Newvi COMPARABLE NO.1 Vac-Ritner Highway Penn-Newville 1.4 MI ENE COMPARABLE NO.2 Vac-Ritner Highway S.Newton-Newville 0.95 MI WSW COMPARABLE NO.3 Vac-Hammond Road S.Newton-Newville 2.4 MI SW N/A $ III $ 50 OOO/Acre III Courthouse Records DESCRIPTION I ~-)$ Adi",lm",' None, Conv $ 55,000 $ 28,7961 Acre III Courthouse Records DESCRIPTION .(-)$ Adi"'lm.,,1 None, Conv $ 60 000 $ 39 474/Acre III Courthouse Records DESCRIPTION I ~-)IAd",\""'1 None, Conv $ $ InsDection DESCRIPTION 57.000 1/06 Suburban/Avo 1.14 Acre+l- Rollinll None 15% On site 30% AClricultural I 1+ Ixl-: $ Gross: 50.81 Nel: -9.21 $ See Attached Addendum. : 2.917 : 7500 : -15000 : 4583 45417 6/06 : Suburban/AvQ 1.91.Acre+l- RollinCl : None 15% On site 30% AQricultural : 1+ Ixl-:$ Gross: 46.9 Net: -15.6 $ 6/06 Suburban/Ava 1.52 Acre+l- Rollinc 4 500 None 15% -9 000 On site 30% Aaricultural 4500 fl+ Ixl-:$ Gross: 45.61 24 296 Net: -15.21 $ : : : 6000 : -12 000 : 6000 33474 Suburban/Avg .60 Acre+l- Slooinll-level Brk.Stro. BldQ None Acricultural Commenls and Conditions of Appraisal: Propertv has been aDoraised in "as is" condition. No utilities are currentlv extended to site and no recent oerc and orobe is known to exist utilitv of 26' x 26' brick storaqe buildinll on site would be limited. Final Reconciliation: Market analvsis supports mv estimate of market value. Adjusted ranoe of value is $24 OOO/acre to $45 OOO/acre . say $34.500 x .60 acre = $20 700 sav $21.000. I(WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF February 9, 2007 to be $ 21.000 . I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct: that I (we) personally inspected the subject property and inspected a~omparable sales CI~.ted in this;;ort: a~d t:~ I (we) have no undlsclos~ent ~pe1ve rein. J J Appraiser(s) t.iud AAJ ....,;; ,., .. {. -::; ~ Review Appraiser --- I / 0 Did IKJ Did Nol Cassandra J. Croc (if applicable) Steven W. Barrett SRPA SRA ASA Inspect Property Prop-ietary land Form 04/88 Certified Residential Appraiser Pl"lxluClld uq ACI software, 1UI.234,8m www,adwel>can Certified General Appraiser SW. Barrett Real Estate & Appraisal Services ADDENDUM Borrower: Eugene W. LAROCCA (Estate) Properly Address: Vacant land- Ritner Highway City: Newville Lender: Said is, Flower & Lindsay File No.: 07-0189 Case No.: State: PA Zip: 17241 Comments on Sales Comparison All comparables sites are superior to the subject site as they are buildable lots, no recent sales were found under one acre. These are the best currently available. Contributory value of the storage building on the subject site was given at 15% of acreage value. Annual adjustment was taken at 5% for sale over one year. Township zoning currently requires a 1.5 acre site with on-site well/septic and 200' frontage at street. A variance would be required from the South Newton Twp Zoning Board for any change In use for this site per township officials, and current set-back requirements would make such application unlikely. Current set-backs for building are 50' from any boundary line, 100' between well and septic, and 10' from any boundary line for septic field. Addendum Page 1 of 1 I' l:J,O, rr,'T,W,' er',EU9,ene W, LAROCCA (Estate) Property Address: Ritner Highway City ~elNville Lender: Saidis Flower & Lindsa State: PA - m.._ ________.___.._,. I:' I I II II :. !I ."~,...~~II -"-~' .~;~"~jl r Ii Ii Ii I, II Ii ~. hie No.: 07.0189 Case No.: Zip: 17241 FRONT VIEW OF SUBJECT PROPERTY f\ppraised Date: May 14, 2007 Appralsea value: :ji REAR VIEW OF SUBJECT PROPERTY STREET SCENE : BorroWer: Eugene W: LAROCCA (Estate) I Property Address: Ritner Highway I C":IT'LNewville_______________________ , Lender: Saidis Flower & Lindsa State: PA Zip: 17241 II II Ii II Ii Ii II ~ r--- I II II I I I I I I I I I I I I j I File No.: 07-0189 Case No.: C! N .... Q) ... o ~ >< LIJ Co) ... <t c:: (f) LIJ ~ .-< I D- O Z LLJ (L (L :s ~ ~ ~ ~ x (lJ C ~ ~ x '" t"J o , ~ c c u .(L -0 ~ -'~ 2 2 ~ ~ <( 2 <( u if) r-< --' UJ 1'-5 (lJ 0:: ~ <( (L r--i ..-l ~ <fJ UJ ~ ~ ~ ~ ro ro ~ tL a a D >. CIJ 3: ..s:: b.O .- :J: ~ Q) r::: - n:: "0 r::: CIJ - r::: CIJ u CIJ > ~, o o N >. cu 2 >. ro -0 UJ (lJ ::l r- The Estate of Eugene W. LaRocca, Sr. Stock HiQh 122.87 14.52 M & T Bank Tronox Corporation Kerr-McGee Corporation Low 121.37 13.90 122.13 14.21 70.50 n ~ i :D~ mm ~~ ~~ "'Q "u; i5~ :ti~ >~~ cv? 0 " ;: ~ -c ~ :i' or;; ~~ o~ :D:!] "0 ~~ or;; :D"" Z'" ~~ -<~ Om :D:D -^5i Zr -<m Z ,...., c: VI frim ~ :!1m !'::o l.n ~ ~ ~ ~ ~ IT' =i-n i:-i i ~ " ""' Cl .r M&T Bank: Personal Banking Page 1 of2 Home I About Us I Investor Relations I Employment I Branches & A TMs I Privacy I Contact Us Search: m1M&rBank Who Is M&T Corporate Governance News Releases Investor Relations Annual Reports Acquisitions Analyst Coverage SEC Filings Section 16 SEC Filings Stock Information Shareholder Information FAQ's Webcasts Presentations Calendar of Events Email Alerts Contact Information [___~rsonBI Stock Infornlation StockTable I Stock Chart I Historical Stock Price M& T Bank (MTB): as of 4: 11 PM EST on Nov 07 high low open prev close 91.35 88.01 91.35 92.43 _ 4.42 . 4.78% volume pIe eps 727,300 12.79 7.23 88.01 bid - ask 52-wk range N/A - N/A 125.13 - 89.61 dividend yield market cap 2.80 3.03 9,867,052,000 1 Year Chart . M 8: T BK CORP as of 11/7/2007 Daily . $130,00 120,00 115.00 110.00 105.00 100.00 95.00 90.00 85,00 80.00 Period Bench III Volume Percent 1 Year None Update Chart Historical Price Lookup Select a date to determine the cost basis per share on that date. [ Update Price M& T Bank Corporation(MTB) - as of February 09, 2007 High Low Open Close $122.87 $121.37 $122.64 $121.67 Ib.../j~ Volume 296,000 For Historical Price information on Keystone Financial, Inc., click here. Tronox Incorporated - Historical Stock Lookup Page 1 of2 Historical Stock Lookup Receive E-mail Alerts ~ Alerts are e-mailed to you whenever certain new company information is posted to this site. Sign up now! Week of February 5, 2007 TRX Date Open Feb 5, 2007 14.48 Feb 6, 2007 14.43 Feb 7, 2007 14.76 Feb 8, 2007 14.40 Feb 9, 2007 14.42 February 9 2007 Year End Stock Prices High Low 14.57 14.30 14.89 14.33 14.78 14.10 14.63 14.38 14.52 13.90 /~.JJ Close Volume 14.37 54,500 14.78 98,500 14.40 128,900 14.47 79,100 13.90 329,200 18 16 14 12 ~ iI.I- ..... ~ 10 (,) 't: Q.. ..:lI: 8 u 0 -.... tn 6 4 2 (I 2QD5 2006 'Year The historical stock information provided is for informational purposes only and is not intended for trading purposes. The historical stock information is provided by Mergent, : third-party service, and Tronox Incorporated does not maintain or provide information directly to this service. Prices display split-adjusted cost basis per share on that date. One Leadership Square, Suite 300 211 N. Robinson Avenue, Oklahoma City, OK 73102-7109 405-775-5000,866-775-5009 (toll free in North America) FmM&TBank 499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 March 6, 2007 Law Offices Saidis Flower & Lindsay 2109 Market Street Camp Hill, Pennsylvania 17011 Re: estate of' Eugene W Larocca Social Securitv: 176-32-6320 Date of Death: February 09, 2007 Dear Sir or Madam: Per your inquiry dated March 2, 2007, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 54379539 Ownership (Names of) Eugene W Larocca * Opening Date 10/28/69 Balance on Date of Death $39,893.17 i Accrued Interest $ 2.97 Total $39,896.14 2. Type of Account Checking Account Account Number ~~ CJ? 1>-1 0 <t.~ cr Ownership (Names of) Eugene W Larocca * Opening Date 10/27/97 Balance on Date of Death $34,929.33 Accrued Interest $ 11.01 Total $34,940.34 3. Type of Account Certificate of Deposit Account Account Number 031003908163353 Ownership (Names oj) Eugene W Larocca * Opening Date 11/07/00 Balance on Date of Death $3,134.21 , l~k' Accrued Interest Total $ 146.26 --$3:280~4i-----------------------------.-----------.-.m-----------.- 4. Type of Account Certificate of Deposit Account Account Number 031003915939945 Ownership (Names oj) Eugene W Larocca * Opening Date 03/09/06 Balance on Date of Death $20,1 53.56 Accrued Interest $ 890.11 Total $21,043.67 5. Type of Account Certificate of Deposit Account Account Number 031003908163197 Ownership (Names oj) Eugene W Larocca * Opening Date 10/25/00 Closed 01/2 Balance on Date of Death $0.0 ** Closed pn'or to the date of death - -...,.,.-...---.....- 6. Type of Account Certificate of Deposit Account Account Number 031003913947958 Ownership (Names oj) Eugene W Larocca * Opening Date 07/12/01 Qttsed-(f3fO $ 0.o00sed prior to the date of death Balance on Date of Death -"'''- 7. Type of Account Certificate of Deposit Account Account Number 031003913947982 Ownership (Names oj) Eugene W Larocca * Opening Date 08/14/01 Closed 03/09/06 Balance on Date of Death $ 0.00 * Closed prior to the date of ~~ . ---'^'...---.-------/ Please be advised, there was no safe deposit box found for the above decedent. * For further account infonnation, regarding ownership, closures and/or reimbursement of funds, etc., please call the Spring Garden Office # 717-240-4525. Sincerely, ~~~~/ Nancy C~ett Records Management 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 Date Joint Ownership Established 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 Date Joint Ownership Established 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 , \ ) Estate of: EUGENE W. LAROCCA, SR. Date of Death: 02/09/2007 Social Security Number: 176-32-6320 fvl~ MEMBERS 1st FEDERAL CREDIT UNION 51223 -00 01/23/1975 $201.70 $.04 $201.74 Mark D. LaRocca 01/24/2007 51223 -05 11/08/1999 $140.92 $.01 $140.93 Mark D. LaRocca 01/24/2007 51223 -51 03/15/1999 $46,094.43 $40.71 $46,135.14 None 51223 -55 08/23/2006 $84,687.98 $65.89 $84,753.87 None . M MM ,E E~S 1ST FEDERAL CREDIT UNION ALh~ 1d)~ Denise A. Wift~? Insurance Services ) pervisor March 20, 2007 5000 Louise Drive . Po. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org // NAVY e FEDERAL @ Credit Union In reply refer to: 1970007 26 March 2007 Thomas E. Flower Attorney at Law 2109 Market Street Camp Hill, PA 17011 {;/ t(~-I Dear Mr. Flower: We are very sorry to learn that Eugene W. LaRocca has passed away and, on behalf of Navy Federal's staff and membership, we wish to extend our heartfelt sympathy to his family. We have completed settlement of his account and I hope that the following information is of assistance to you. On 9 February 2007, Colonel LaRocca's share savings account reflected a balance of$156.91. Due to his age, the shares earned no Life Savings Insurance. Our explanatory flier is enclosed. Dividends credited to the account since that date increased the balance to $157.19. Since no joint o\vner with right of survivorship has been designated, the enclosed check for the share balance has been made payable to his estate. Colonel LaRocca's account is now closed and the [mal statement will be forwarded at a later date. Should you have any questions, please call me toll-free at 1-800-883-3323, extension 48882, between 8:00 a.m. and 4:30 p.m., Eastern time, Monday through Friday. You may also reach me by fax at 1-703-255-7963. Sincerely, Tatiana Munoz ~ VG:tf Enclosures: Insurance Flier Check No. 2600529384 PO Box 3000 Merrifield VA 22119-3000 Kelley Blue Book - Trade-In Pricing Report - Chevrolet, 10 Pickup Page 1 of3 .~~~~ advertisement Quick Dealer Price Quote Search Used Car Listings LiS1 USED CARS COMPARE CARS REVIEWS &: RATi1'>JGS CLASSIFIEDS FINANCI J:jQm~ >\.L,gg_Ci!c; > 19J1Z > C.!ley[Qlet > 1I1l'j!:~yp > SJLQ!1.J,_~g > Equipment 1987 Chevrolet 10 Pickup Short Bed Trade-In Value Private Party Value Suggested Retail Value Photo Gallery Compare Vehicles NEW! Blue Book Review Consumer Ratings Find Your Next Car Specifications Condition {WHAT'S THIS? Value Excellent Fair $1,275 $1,050 $700 Good ~ Shopping Tools Free CAR FAX Record Check Auto Loan from 5.99% APR Compare Insurance Rates Payment Calculator NEXT STEPS: Get Pricing on New Vehicles Sell Your Pickup Average Consumer Rating (13 Reviews) Read Reviews SELL YOUR USED CAR on Blue Book Classlfieds'" ****1) 4.3 out of 5 Review This Vehicle Reach millions of shoppers on kbb.com, Cars.com, and other popular sites. Find out more, Click Check Out Our 10 Most Researched Pickups BUY II USED CAR Chevrolet 2008 Toyota Tacoma Double 2008 Ford F150 SuperCrew 2007 Toyota Tundra CrewMax 2008 Dodge Ram 1500 Quad 2008 Ford F250 Super Duty 2007 Toyota Tundra Double 2008 Toyota Tacoma Access 2008 Ford F150 Super Cab 2008 Honda Ridgellne 2008 Chevrolet Silverado on Blue Book Classifleds'" 10 Pickup 30 Miles or less ZIP Code h 70 13 . To View Ads, Click FIND THE RIGHT CAR Compare Used vs. New ITTT"\T"\ rr T 1 ~ IT'>' . _ ~ __ __n~ K _ _ _ _r'_ _ ...L_ __ _ __T ~1_('\ 0_"'( r _ _ __T _1_"1 nn Kelley Blue Book - Trade-In Pricing Report - Chevrolet, 10 Pickup Both New and Used Pickup To View list, Click VIEW ANOTHER VEHICLE Or Search by Category Or Change ZIP Code Check out New Vehicles From Chevrolet Vehicle Highlights Mileage: Engine: 120,000 VB 5.0 Liter Automatic 2WD Drivetra in: Selected Equipment Change Equipment Standard Air Conditioning Power Steering AM/fM Stereo Blue Book Trade-In Value Trade-in Value is what consumers can expect to receive from a dealer for a trade-in vehicle assuming an accurate appraisal of condition. This value will likely be less than the Private Party Value because the reselling dealer incurs the cost of safety inspections, reconditioning and other costs of doing business. Vehicle Condition Ratings Check Vehicle Title History Excellent 00000 $1,275 "Excellent" condition means that: the vehicle looks new/ is in excellent mechanical condition and needs no reconditioning. This vehicle )la5 never had any paint or body work and IS free of rust. The vehicie has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicfe also flas complete and verifiable service records. Less than 5ck of all used vehicles fali into this category. Good OCDa:'.:fi $1,050 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title tlistory, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair COa:..~:::,r. $700 "fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. httn://wwwkhh c.om/KRRIT T C;:f'rlr::lrc;:/Pril'inrr'R P.....,,-rt <>".....v'7i\A" "",,,+,,,,+,,~~~T rl~O 1). V ",,_T ...1-1 no Page 2 of3 iEl Finane Get a New C Get a Pre-O\ APR Your Credit ~ Get a Free II 1 1 Ie ',",Ar\,,"., r.... ,'.... ~ .~ ''l~ ~.~ # , If , " _C.'.=,_ .....k.: '. . . ~ .. . APPRAISAL REPORT OF PERSONAL PROPERTY . ~"' " ',J OF f-~ -MarKLarocca llXc.eJ1}.eJ 170 West Pomfret Street Carlisle, PA 17013 " '~". ......,. ~: for Mark Larocca 170 West Pomfret Street Carlisle, P A 17013 J." AS OF: September 30,2007 ,-.. r BY: Ibis Appraisal Services I45 N. Hanover St. EQ Box 24 CIlr/;s/e; PA qOIJ (717) 243-3474 info@ibisappraisals.com www.ibisappraisals.com - \. . . ~~ ---: .t .t,' '~. ,. ,. >- , I .l ._1 . i,;i. -~~~~'i ~- ? .... '. TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Appraisal Summary (Copy) References Privacy Notice Statement of Qualifications Assumptions and Limiting Conditions 2 3 4 5 6 19 20 21 22 23 2 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of Mark Larocca, 170 West Pomfret Street Carlisle, P A 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF September 30, 2007. The date of inspection was September 11,2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. ~/~~~' . .'$. Ibis Appraisal 'i7~., .*-' . -j-':: \, \// rVlces / '/ \" / 'v \: J " .:J J' APPRAISAL SUMMARY It is in my opinion, that, as of this 30th day of September 2007, the Fair Market Value of the personal property of~Larocca, 170 West Pomfret Street Carlisle, PA 17013: (Twenty ~ Hundred Twenty Dollars and Zero Cents) ($20,120.00) . \ , I I \ \ Il~ \l L___~, \......._~ The report must be read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report. 4 Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a "JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. · Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). . NOTE · Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. · The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. 5 1 2 3 4 5 6 Personal Property Listing Server. Victorian marble top server, cherry with walnut inlay and stag ornamentation, with two drawers over two doors. Corresponding Digital Photograph Files: r0324833-r0324835Jpg Comer Cupboard. Vintage early twentieth century open comer cupboard. Corresponding Digital Photograph File: r0324836Jpg Covered Dish. Tri-portrait hand-painted porcelain covered dish. Wittelshach. Corresponding Digital Photograph File: r0324837.jpg Limoges & Bavaria. Large selection of hand- painted vintage Limoges and Bavaria. Corresponding Digital Photograph Files: r0324840-r0324842Jpg Tea Set. Limoges hand-painted tea set. H & Company. Corresponding Digital Photograph File: r0324838Jpg Water Pitcher & Undertray. Limoges hand-painted water pitcher & undertray. B&H. Corresponding Digital Photograph File: r0324839.jpg $1,250.00 $250.00 $200.00 $400.00 $200.00 $125.00 6 .. 7 Stool. Middle Eastern camel stool. Corresponding Digital Photograph File: r0324848jpg Grandmother/Granddaughter Clock. Empire tall case grandmother/granddaughter clock with cherry case, broken arch top. Corresponding Digital Photograph Files: r0324843-r0324845jpg 8 Coat Rack. Victorian coat rack with brass hooks. Corresponding Digital Photograph File: r0324846jpg 9 Table. Vintage oak spindle table. Corresponding Digital Photograph File: r0324847jpg 10 $300.00 $65.00 $40.00 $15.00 7 11 12 13 14 15 Chair. Bentwood chair with raised sunburst pattern. Corresponding Digital Photograph File: r0324849jpg Table. Round Victorian hardwood table. Corresponding Digital Photograph Files: r0324850 & r0324851jpg Table. Library table with two drawers and a red felt top. Corresponding Digital Photograph Files: r0324852 & r0324853jpg Clock. Mantle clock with lion motif made by the E. Ingraham Company of Bristol Connecticut, eight-day. Corresponding Digital Photograph File: r0324855.jpg Vanity. Oak: vanity with a mirror and two drawers over a cupboard. Corresponding Digital Photograph Files: r0324856 & r0324857 jpg $35.00 $300.00 $250.00 $100.00 $75.00 8 16 17 18 19 20 Mirror. Federal style gilt mirror. Corresponding Digital Photograph File: r0324858.jpg $50.00 Hutch. Vintage Art Nouveau style china hutch. Corresponding Digital Photograph File: r0324859.jpg $250.00 Table & Chairs. Oak table and four chairs. Corresponding Digital Photograph File: r0324861.jpg $200.00 Clock. Ansonia Art Nouveau Mantle clock, brass with enameling. Corresponding Digital Photograph File: r0324862.jpg $175.00 Tea Service. 950 sterling tea service with tea pot, coffee pot, creamer and covered sugar. Not marked. Corresponding Digital Photograph File: r0324863.jpg $1,500.00 9 21 22 23 24 25 Thermometer. Victorian thermometer by Lefevre. Corresponding Digital Photograph File: r0324865jpg Painting. Ludwig Rach (1853-?), Munchen, Germany oil on academy board painting, circa 1877. Corresponding Digital Photograph Files: r0324866 & r0324867 jpg Painting. Ludwig Rach (1853- ?), Munchen, Germany oil on academy board painting, circa 1877. Corresponding Digital Photograph File: r0324869jpg Hutch. Victorian Neo-Gothic hutch/server with mirrored back. Corresponding Digital Photograph File: r0324870jpg Painting. Unsigned framed musical sti1llife. Corresponding Digital Photograph File: r0324873jpg $275.00 $400.00 $400.00 $250.00 $150.00 10 26 27 28 29 30 Chairs. Cherry Victorian arm chairs with red tacked leather including three with arms and six without. Corresponding Digital Photograph Files: r0324874-r0324876jpg $270.00 Table. Victorian marble top table with dark marble. Lion head accents. Corresponding Digital Photograph Files: r0324878-r0324881 jpg $400.00 Carpet. Persian Iran hand-woven carpet. Corresponding Digital Photograph Files: r0324882-r0324884jpg $300.00 Desk. Victorian roll top desk with flamed wood veneer and red felt insert. Corresponding Digital Photograph Files: r0324885 & r0324886jpg $400.00 Tall Case Clock. Vintage tall case clock with quarter columns, brass eagle finial. Cannot see signature. Corresponding Digital Photograph Files: r0324887-r0324890jpg $550.00 11 31 32 33 34 35 Clock. Large Astor Empire clock. Corresponding Digital Photograph Files: r0324891-r0324893jpg Lamps. Several vintage lamps, some electrified. Gone with the Wind and other oil/kerosene type lamps. Corresponding Digital Photograph Files: r0324894-r032489~jpg Cabinet. Victorian cabinet with burled walnut veneer and two doors. Corresponding Digital Photograph File: r0324898.jpg Tea Cart. Vintage hardwood tea cart. Pedestals. Two vintage Victorian pedestals. Corresponding Digital Photograph File: r0324899jpg $200.00 $350.00 $250.00 $45.00 $300.00 12 36 37 38 39 40 Statues. Two H. Kim female Parian sculptures, both with a wooden base (Fecit 1878). Corresponding Digital Photograph File: r0324900.jpg $500.00 Table. Vintage Empire game table. Corresponding Digital Photograph File: r0324903.jpg $250.00 Table. Vintage Victorian marble top table. Corresponding Digital Photograph File: r0324904.jpg $150.00 Table. Victorian Eastlake marble top table. Corresponding Digital Photograph File: r0324905.jpg $100.00 Hall Table. Victorian hall table with mirrored back. Corresponding Digital Photograph Files: r0324906-r0324908.jpg $200.00 13 41 43 42 44 45 Mirror. Gilt mirror with floral motif Corresponding Digital Photograph File: r0324909jpg Bedroom Suite. Victorian bedroom set, cherry with burled accents including a bed, dark marble top vanity, and wardrobe. Corresponding Digital Photograph Files: r0324917-r0324919jpg Lamp. Vintage Bradley and Hubbard kerosene lamp, electrified. Titled, "Sold at Spariate". Corresponding Digital Photograph File: r0324910jpg Tall Case Clock. Vintage tall case clock. Colonial Mfg. Co. Zeeland, Mich. USA. Broken arch bonnet. Corresponding Digital Photograph Files: r0324911 & r0324912jpg Carpet. Persian hand-woven wool carpet. Corresponding Digital Photograph Files: r0324914-r0324916jpg $125.00 $1,250.00 $800.00 $500.00 $400.00 14 46 47 48 49 Davenport. Davenport desk with roll top. Corresponding Digital Photograph File: r0324920.jpg Dresser. Eastlake dresser with mirror and a marble top. Corresponding Digital Photograph File: r0324921Jpg Tall Case Clock. Tall case clock by William Morgan with a hand-painted face in working condition, made in Pontypool, Wales. Corresponding Digital Photograph File: r0324922.jpg Firearm. Winchester rifle, model 190, 22 caliber. Corresponding Digital Photograph File: r0324923Jpg $350.00 $150.00 $2,000.00 $85.00 15 50 51 52 53 Firearm. Western Field rifle, model M780. Corresponding Digital Photograph File: r0324923.jpg $75.00 Firearm. Topper Jr. rifle, Harrington & Richardson, model 490. Corresponding Digital Photograph File: r0324923.jpg $150.00 Firearm. Mossberg rifle, model 190, 16 gauge. Corresponding Digital Photograph File: r0324923.jpg $100.00 Cabinet. Oriental ebonized curio cabinet. Corresponding Digital Photograph File: r0324924.jpg $85.00 54 Firearm. Rifle in case, Remington rifle, proof $120.00 tested bolt action with clip. 55 Firearm. Rifle in case, Winchester model 94, $400.00 30/30. 56 Firearm. Remington, 22 LR, Ii htweight and $85.00 16 lastic. 57 Firearm. Older model, worn Japanese rifle. Older $50.00 model, worn 58 Firearm. Older model, worn Ja anese rifle. $50.00 59 Bayonet. Vintage bayonet. Possibly American or $75.00 Italian. Corresponding Digital Photograph File: r0324925. . 60 Clocks. Collection of Ansonia Regulator clocks. $150.00 Corresponding Digital Photograph File: r0324926.jpg 61 62 63 Clocks. Collection of mantel clocks including Seth Thomas, Session and Waterbury. Corresponding Digital Photograph File: r0324927.jpg $500.00 Clocks. Two regulator clocks, Seth Thomas. Corresponding Digital Photograph File: r0324928.jpg $200.00 Clock. RidgewaylRidgway Regular clock. Corresponding Digital Photograph Files: r0324931 & r0324932.jpg $150.00 17 64 65 66 Mantel Clocks. Collection of vintage mantel clocks. Corresponding Digital Photograph Files: r032493~ r0324935, r0324938, r0324939, r0324940jpg Banio Clock. Vintage Gilbert banjo clock. Corresponding Digital Photograph File: r0324936.jpg Outdoor Furniture. Mid twentieth century outdoor wire furniture. Corresponding Digital Photograph File: r0324941jpg $500.00 $50.00 $200.00 Total $20,120.00 18 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of this 30th day of September 2007, the Fair Market Value of the personal property of Mark Larocca, 170 West Pomfret Street Carlisle, P A 17013: (Twenty Thousand One Hundred Twenty Dollars and Zero Cents) ($20,120.00) .A. The report must be read in its entiretv. The Appraisal Summarv ONL Y is not the appraisal report. 19 Appraisal References Antique Clocks Price Guide. http://www.antiqueclockspriceguide.com Art Fact. http://www.artfact.com Art Price. http://www.artprice.com Ask Art. http://www.askart.com Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440.215-393-3003. http://www.alderferfinearts.com/ Brickers, ChuckE. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050.717-776-5785. Conestoga Auction Company, Inc. 768 Graystone Rd. Manheim, P A 17545. 717-898- 7284. http://www.conestogaauction.com/auctions/ eBay. http://www.ebay.com Gottshall, Jr., Rov Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222. Gun Broker. http://www.gunbroker.com Guns America. http://www.gunsamerica.com Hershey, Dan Auctioneering Service. 3 Brown Rd. Shippensburg, P A 17257. 717-532- 4647. Ocker, Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264- 6578. http://www.kennysauction.com/ Pook & Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http://www.pookandpook.com York Town Auction, Inc. 1625 Haviland Rd. York, PA 17404. 20 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic and personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to umelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and inte~rity of your information. 21 Statement of Qualifications Alyssa L. Loney, C.A. Professional Designations and Certifications C.A. - Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments . State Historical and Underwater Archaeologist for the State of Louisiana. . Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. . Director ofthe West Virginia University Historical Costume Museum. . Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. . Research and Preservation Specialist for the Maryland Historical Trust. . Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. Medieval Archaeology, 1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. M.A. C.A.P.P. A.R.P .A. S.B.D.C. Presently Director and Founder ofIbis Appraisal Services. Member ofInstitute of Appraisal of Personal Property, American Society of Appraisers, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 22 Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part ofthis report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. J f \ \ I \ ~~ \ l.~ .A. 23 - - "",., -I .