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Home My WebLink About11-20-07 (2) ...J 15056051058 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 INHERITANCE TAX RETURN I) ( 0 1 RESIDENT DECEDENT e;,L File Number O!3{P ~ Date of Birth 206-32-2031 03/21/2007 07/23/1941 Decedent's Last Name Suffix Decedent's First Name MI Spahr Joyce A (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 <a; 1. Original Return {""-,.~ 2. Supplemental Return t::J 4. Limited Estate c:;c 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required :::::> 4a. Future Interest Compromise (date of death after 12-12-82) "~'-', 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number :";l 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes R Scott Cramer P.O. Box 159 ......, REGISTER OfS'ILLS USE O~ (:- 0 ::z: " :D c> .o,J -0 ,.-,. -- '. -:1- '- J -- '.; r: N ~7:~ 0 00 ~-. ....~~:: Co\'; \ o. 6~\ ':-, ,-7) ~~ :'.J C") r'Tl Firm Name (If Applicable) First line of address City or Post Office Duncannon State ZIP Code CJQ :::'2" .':fJ DATE P,IIyEu1 :J> -0 :x. ~ c.n --1 Second line of address PA 17020 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS DATE /1- 19 -07 ?o.~~ I~ UVVl-(.CJ.'" 4V'J"1 f?4 /7 (/'p....O PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 -.J / ~J .-J 15056052059 REV-1500 EX Decedent's Name: Joyce A Spahr RECAPITULATION 1. Real estate (Schedule A). 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) 6. Jointly Owned Property (Schedule F) Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. 7. 8. Total Gross Assets (total Lines 1-7). 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, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O_ 17 Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 206-32-2031 Decedent's Social Security Number 1. 2. 5. 8. 187,156.29 110,924,08 32,979.07 331,059.44 37,300.69 1,121.82 38,422.51 292,636.93 43,895.54 43,895.54 15056052059 .-J REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Joyce A Spahr 206-32-2031 STREET ADDRESS 22 Tory Circle CITY I STATE I ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount 43,895.54 Total Credits (A + B + C ) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 43,895.54 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 43,895.54 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;......................................................."................................. 0 IKJ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 IKJ c. retain a reversionary interest; or.......................................................................................................................... 0 [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 IKJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 IKJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 IKJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 IKJ IF TH.E ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE ESTATE of Joyce A. Spahr FILE NUMBER 2007-00368 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to_buy or sell, both having reasonable knowledge of the relevant facts. ITEM DATE NUMBER DESCRIPTION VALUE AT OF DEATH 1. Real Estate a) 22 Tory Circle Enola, P A 17025 Cumberland County (see attached HUD) $ 112,156.29 b) 115 Charlotte Way Enola, P A 17025 Cumberland County (see attached appraisal) $ 75,000.00 TOTAL (Also enter on line!, Recapitulation) $187,156.29 SCHEDULE B STOCKS AND BONDS ESTATE of Joyce A. Spahr FILE NUMBER 2007-00368 1. Investments Petredis Investment Advisors of Wachovia Securities, LLC 1606 Carmody Court Suite 401 Sewickley, PA 15143 a) Account # 1460-7554 (see attachment) $ 26,892.00 b) Account # 2525-4520 (see attachment) $ 82,392.00 MetLife C/o Mellon Investor Services P.O. Box 4447 South Hackensack, NJ 07606-2047 26 Shares MetLife @63.80 (see attachment) $ 1,640.08 TOTAL (Also enter on line 2. Recapitulation) _ $ 110,924.08_ (If more space is needed, insert additional sheers of same size.) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Estate of Joyce A. Spahr (All property iointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM NUMBER DESCRIPTION 1. Bank Accounts Wachovia Bank, NA P.O. Box 40028 Roanoke, VA 24022 a.) CD Account #247412091779457 Accrued Interest DOD b.) Checking account # 1010055926788 Accrued Interest DOD (Joint account with mother, Pauline A. Spahr, predeceased) M&T Bank 423 North Enola Road Enola, P A 17025 IRA Account #35004201837670 Accrued Interest DOD Sovereign Bank P.O. Box 841005 Boston, MA 02284 a.) Checking account # 0921706936 Accrued Interest DOD (Joint account with mother, Pauline A. Spahr, predeceased) b.) Savings account # 0924030588 Accrued Interest DOD (Joint account with mother, Pauline A. Spahr, predeceased) $ 1,183.40 $ 40.11 $ 7,159.11 $ .07 $ 3,492.61 $ 8.64 $ 3,375.36 $ .39 $ 5,023.10 $ 6.60 No. 2007-00368 VALUE AT DATE OF DEATH $ 1,223.51 $ 7,159.18 $ 3,501.25 $ 3,375.75 $ 5,029.70 2. Automobiles a) 2000 Pontiac Grand AM (see attached appraisal) $ 2,200.00 b) 2005 Dodge Grand Caravan SE (see attached appraisal) $ 9,500.00 5. Cash/Miscellaneous a) Comcast Cable Refund $ 144.83 b) Kemper Insurance Refund $ 40.00 c) US Treasury Tax Refund $ 765.00 d) Verizon Refund $ 7.03 e)Mease Pathology Assoc. Refund $ 32.82 TOTAL (Also enter on line 5, capitulation) $ 32,979.07_ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Estate of Joyce A. Spahr No. 2007-00368 Debts of decedent must be reported on Schedule I ITEM NUMBER AMOUNT DESCRIPTION A. FUNERAL EXPENSES: Funeral Home - W. Orville Kimmel, Funeral Home B. ADMINISTRA TIVE COSTS: 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. I. Personal Representative's Commission - Name of Personal Representative (s) Jack L. Spahr, Jr. $ 7,067.87 $ 12,931.78 $ 13,680.00 $ 364.00 $ 45.00 $ 106.45 $ 411.20 $ 135.00 $ 57.81 $ 143.58 $ 381.85 $ 13.30 $ 598.13 $ 829.72 $ 185.00 $ 350.00 S Street Address: 34 Park Drive City Dillsburg State PA Zip 17019 2. ATTORNEY FEES R. Scott Cramer, Esquire 3. FAMILY EXEMPTION: (If decedent's address is not the same as claimant's, attach explanation) Claimant - Street Address - City - State Zip - Relationship of Claimant to Decedent - Probate Fee - Cunberland County Register of Wills Estate Notice - Advanced Publications P A American Water Peachtree Family Diner - funeral lunch Jeffrey W. Stubblefield, Accounting Service - tax preparation UGI PPL East Pennsboro Township - sewer, water, trash · Progress Energy Florida Inc. Debbie LupoId, Tax Collector - 115 Charlotte Way & 22 Tory Circle Westwood Village - condo fees Stanley Steamer - carpet cleaner Clouser Real Estate Appraisals TOTAL (Also enter on line 9. RecaDitulation) $ 37,300.69 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Estate of Joyce A. Spahr No. 2007-00368 ITEM DESCRIPTION AMOUNT 1. Armesto Eye Associates 2. Gulfcoast Oncology Associates 3. Pinnacle Health Hospitals 4. Gastroenterology Assoc. of West Flordia 5. Florenda Fortner, MD 6. Mease Pathology 7. New Port Richey Hospital 8. Gerald Niedzwiecki, MD 9. Anesthesiologist Assoc. 10. West Florida Medical 11. Express Scripts 12. Smith Winquist & Assoc. 13. Radiology Assoc. of Clearwater 14. Pasco Imaging Consultants $ 153.33 $ 52.40 $ 21.82 $ 32.52 $ 93.79 $ 41.03 $ 198.40 $ 43.58 $ 97.27 $ 44.50 $ 287.42 $ 27.91 $ 5.04 $ 22.81 TOTAL (Also enter on line 10. Recapitulation) $ 1,121.82 SCHEDULE J BENEFICIARIES Estate of Wilma B. Patterson No. 2007-00304 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT SHARE OF ESTATE A. Taxable Bequests: 1. Stacey M. Spahr Niece one-third (1/3) 2. Todd E. Spahr Nephew one-third (1/3) 3. Scott M. Spahr Nephew one-third (1/3) ITEM AMOUNT OR NUMBER NAME AND ADDRESS OF BENEFICIARY SHARE OF ESTATE B. Charitable and Governmental Bequest NONE CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $ (Ifmore space is needed, insert additional sheets ofsarne Size) LAST WILL I, Joyce Ann Spahr, of 115 Charlotte Way, Apartment 204, Enola, Cumberland County, Pennsylvania, declare this to be my Last Will, hereby revoking all prior wills and Codicils. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as soon after my death as is convenient and expeditious in the judgment of my Executor hereinafter named. SECOND: I bequeath such of my tangible personal property as is set forth in a separate signed memorandum, which I shall place with my will, to the persons therein designated. THIRD: I give, devise and bequeath the rest, residue and remainder of my estate to my niece and two nephews, Stacey M. Spahr, Scott M. Spahr, and Todd E. Spahr, or their then-living issue, in equal shares, share and share alike. FOURTH: Should any of the aforesaid legatees in above paragraph THIRD die without issue to survive them, then and in that event, the share of any such legatees shall be equally divided among all my then-living great-nieces and great-nephews. FIFTH: All estate, inheritance and other death taxes, together with any interest and penalties payable with respect to property or interests therein subject to taxation by reason of my death and whether passing under my will or any codicil thereto, or otherwise, including jointly held and other non-testamentary property shall be paid out of the principal of my residuary estate without apportionment. SIXTH: I hereby nominate, constitute and appoint my brother, Jack L. Spahr, Jr., Executor of this my Last will. I further direct that he shall not be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. .. SCOTT CRAMER Attomey at Law 5 S. Market SI. P.O. Box 159 mcannon, PA 17020 SCOTT CRAMER Morney at Law 5 S. Market 51. P.O. Box 159 lcannon, PA 17020 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last will, which consists of two (2) sheets of paper, dated this 1t~ day of S"0~blr, 2003. C~V~ Spahr ~ The writing contained on this and the one preceding page was signed and sealed by Joyoe Ann spahr, and by her published and declared as her Last Will, in the presence of us, who have hereunto subscribe our names as witnesses at her request, in her~~n i the presence of each other. SCOTT CRAMER 6.ttomey at Law 5 S. Market Sl. P.O. Box 159 Icannon, PA 17020 COMMONWEALTH OF PENNSYLVANIA) )SS COUNTY OF PERRY ) I, Joyce Ann Spahr, testatrix, 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. qtuf' '- D ' 4A M SWORN or affirmed to and acknowledged before me by Joyce Ann Spahr, testatrix, this r8day Of.>efj~~e,.., 2003. ~~ NOTARIAL SEAL RUI1i B.EN<<JR GlJN1'RUM. ~ Atilc 1MaI.1On Bora, PIny Courily My Convnission ExpIres May 18. 2005 COMMONWEALTH OF PENNSYLVANIA) )SS COUNTY OF PERRY ) we,-1'2 ~ S~/f CNtAir- and C\nenm&a 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 testatrix sign and execute the instrument as her Last will; Joyce Ann spahr, signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge the testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. , the ?p ~~ SWORN or affirme~o and s~bscribed to b~ me ~k!.{' S"c:.tft <-:h'.t~ t"' and. Co...: , Wl. tnesses, this r~ day of ~ep'tc""~r , 2003. ~~~J~~ NOTARIAL SEAL fl1TH B..iWm GlJN1'RlJd, Notrry AM: t.tt~~:aa~ t SCOTT CRAMER Attorney at Law 5 S. Market St. P.O. Box 159 uncannon, PA 17020 A. Settlement Statement U.S. Department of Housing and Urban Oe"elopment OMB Approval No. 2502-0265 B. Type of loan 1.{ ) FHA 2. [ ) FmHA 3. [X] Conv. unins'16. File Number: 17. loan Number: 16. Mortgage Insurance Case Number: 4. [ ] VA 5. [ ) Conv.lns. 400701562-CH 0045711963 C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o.c.)" were paid outside of the closing: they are shown here for informational purposes and are not included in the totals. O. Name and Address of Borrower I E. Name and Address of SeUer IF. Name and Address of Lender DIANE l. BOLDEN JACK l. SPAHR, JR., EXECUTOR OF ERA HOME lOANS ESTATE OF JOYCE A. SPAHR AiKlA 3000 lEADENHAll ROAD. 215 CHURCH STREET APT D PO BOX 115 JOYCE ANN SPAHR MOUNT LAUREL, NJ 06054 DUNCAN NON, PA 17020 ,PA G. Property location H. Settlement Agent 22 TORY CIRCLE, .c;ECURED LAND TRANSFERS - MECHANICSBURG ENOLA, PA 17025 I~ Place of Settlement I. Settlement Date 1010512007 COUNTY: CUMBERLAND 106 SOUTH STATE ROAD Disbursement Data 10/0512007 PARCElID: 09-14-0835-090 MARYSVILlE, PA TOWNSHIP: EAST PENNSBORO TOWNSHIP J. SUMMARY Of BORROWER'S TRANSACTIONS K. SUMMARY OF SELLER'S TRANSACTIONS 100. Gross Amount Due From Borrower 400. Gross Amount Due To SeUer 101. Contract Sales Price $120,000.00 401. Contract Sales Price $120,000.00 102. Personal Property 402. Personal Property 103. Settlement Charges to Borrower $3,744.49 403. Adjustments For hems Paid By SeUer In Advance Adjustments For hems Paid By Seller In Advance 113. CltylTown Taxes 413. CitylTown Taxes 114. County Taxes 330.01/y"10/512007to 1/1/2008 $79.56 414. County Taxes 330.01/yr 10/5/2007 to 1/1/2008 $79.56 115. School Taxes 1,137.17/yr 1015/2007 to 7/1/2006 $638.90 415. School Taxes 1.137.17/yr 10/512007 to 7/112008 $838.90 118. Assessmenls 418. Assessments 119. 419. 121. Sewer/Refuse 115.OOIqtr for 10/5/2007 to 1/1/2006 $110.00 421. SewerlRefuse 115.00/qtr for 10/512007 to 1/112006 $110.00 120. Gross Amount Due From Borrower I $124,772.95 420. Gross Amount Due To SeUer I $121,028.46 200. Amounts Paid By Or In Behalf Of Borrower SOD. Reductions In Amount Due To SeUer 201 . Deposit or Earnest Money $1,000.00 501 . Excess Deposits 202. Principal Loan Amount from ERA Home Loans $90,000.00 502. Settlement Charges to Seller $6,672.17 203. Existing Loan(s) Taken Subject to S03. Existing loan(s) Taken Subject to Adjustments For Items Unpaid By Seller AdJuatments For hems Unpaid By Seller 210. 510. 211. 511. 212. 512. 213. CitylTown Taxes 513. CitylTown Taxes 214. County Taxes 514. County Taxes 216. Assessments 518. Assessments 219. 519. 220. Buyer's Total Credits 300. Cash At Settlement FromlTo Borrower 301. Gross Amount Due From Borrower (line 120) 302. less Amounts Paid By/For Borrower (line 220) $91,000.00 520. Seller's Total Charges I 600. Cash At Settlement To/From Seller $124,772.95 601. Gross Amount Due To Seller (line 420) I $91,000.00 602. less Deductions In AmI. Due To Seller (line 520) I $8,672.17 I 1 $121,028.46 $8,872.17 303. Cash [X] From [ ] To Borrower $33,772.95 603. Cash (X] To [ ] From Sell., $112,156.29 \ APPRAISAL OF REAL PROPERTY LOCATED AT: 115 Charlotte Way, Unit 204 Deed Book 00259 Page 0027L Enola, PA 17025-1550 FOR: R. Scott Cramer 5 S. Market St. Duncannon, PA 17020 AS OF: 10-31-07 BY: Dennis L. Stover PA Certified Residential Real Estate Appraiser Certification Number RL 138906 Clauser Real Estate Appraisals PO Box 777 l,~",I;;.;JIIJI;;I'IIIru.. 1'\1'""'-"""''"'"",- WOUIWIIWlru,"1 1.......- un I ~/~ Y \G INCOME APPROACH TO VAlUE III develOlllCll IX! The Iocome Aooroach was nut develoned for this BODralsal. FEATURE I SUBJECT COMPARABLE RENTAL 11 1 COMPARABLE RENTAL 11 2 COMPARABLE RENTAL 11 3 Address 115 Charlolte Way, # 204 NA NA NA ,;.,: Ennla PA 17025-1550 fr Project Westwood Village ':ii' Phase Unk. Iii Proximilv to su~ ,',< ....F...,.,..; ~'i Cum Monthlv Rent $ . <.!,., ",'".'1$ .' .,.<:"$ : <.,1$ ~:=~ $ ISQ.1l. .,>\:::,':,:'-;::1$ lsa.ft. i" .";:'..,.......1$ Iso.ft. ',;. 1$ lsa.ft. TIVes rl No l Yes rl No I, ;"'. lYes nNo [. " '0,' '-Yes n No I ;.'", t:; Data Sourc8ls1 y; Dale 01 Leaselsl .1\; Locatlon Suburban ~'~ VIew !i I AGe 33 leooomoo Avn .; Above Grade Total I BlInns I Baltls T 0111 I BlInns I Baltls " Total I Bdnns I Baltls I ;'.' TolaI I BlInns I BaItIs I' :":' .; l Room Count 4 T 1 I 1 I I I .:..' I I I ...... T I ,. .' ..., , . Gross LIvIno AlBa 924 sa.ft. sa.ft.!...,.. sa.1iT .... so.ft.! . . ., lJtIItjes Included i V 1'1 Summary 01 Income Approach (Including support lor market rent and GRM): I,.... .., 'Ire ~, '!":.~, ' '~f)' ~:,.: ;;';<~ .~; .- .~;~ ',;{. ~!r: ODinian 01 MonthIv Marbl Rent $ NA X Grass Rent Multloller NA =$ IndIcIIIcI Vlllue bv Income AIlIlfOICh ?: . COST APPROACH TO VALlIE ~ IX! The Cast ADDroach was not deveianed forthls aaoralsal, ; Summary 01 Cast Approach: "The repOrt reQuests the Reproductlon Cost aDProach which reQuires the construction of an exact replica, Including r:,. the same materials, methods and workmanship and must Include any existing functional obsolescence. This would be misleading end makes ;. this method misleadlnn. The ReDlacement Cost aooroach mloht be more aDDtODriate but It r""ulres ........acement ustnn modem materials : n AppIOKh $ 75 000 Income <' FInal Reconcillatian Insufficient markat data was available to process the Income Approach. The Sales Comparison Approach is deemad most :9 reI/able end given greatest weight. '.,;", z " This appraisal Is made 181 "as Is", o subject to completion per plans and speclficalians on the basis 01 a Hypothetical CondIlIan that the improvements have been comple1ed, o subject to the fallowing repairs or alterations on the basis of a Hypathe1ical Condition that the repairs or alterations have been ~. 0 subject to the fallowing required Inspectian based on the ElCIIaardlmuy Assumption that the candltian or deficiency does not require alteration or repair: l This reaort Is also suiii8Ct to ather Hvaathetical Conditions and/or Extraordlnarv Assumotlans as soeclfied in the aftached addenda. IIIIed an the :e&: oIln1pect1on of the lubJect property, .. tndlcaled below, defined Scope of WOIk, Statement 01 Allumptionlllld Umltlng CondItions, IIIld ApprIieIr'I rtffIcItionl, my (our) OpInion of the Market V.11l8 (or other IpICIfted vllll8 typI~ II defined herein, 01 the 11II property thIt II the IUb)ect 01 thll report II: $ 75,000 ,II of: 3-21-07 , w111ch II the IlIectJve dale 0/ thiI ....... IIInd1caled Ibove, thll OpInion 01 Value IIIUbject to Hypotheticl' CondItionl rttd/or ExtnIordlnary Allumptlanl Included In lhiI report. Set IIfIched addenda. ~ A true and complete copy 01 this report contains --.iL pages, including IlIhlblts which are considered an Integral part 01 the report. ThIs apfll1isa! report may not be .. properly understood without reference to the Infarmation contained In the complete report. AUlChed Exhibits: 1181 Scope of Work 181 limiting CondJCertifications 0 Narrative Addendum 0 Photograph Addenda 181 Sketch Addendum ; ~ Map Addenda "mntln R Additional Sales R Additional Rentals R Flaad Addendum . R Hypothetical Cand~lans ElCIIaordlnarv Assu Dns Budaet Analvsis ,) Client Contact Client Name: R Scott Cramer E-MaU: Address: 5 S. Market St. Duncannon PA 17020 APPRAISER SUPERVISORY APPRAISER (If required) or CO-APPRAISER [If applicable) JJ- L ~ SupetVisory or Appraiser Name: Dennis L. Stover Co-Appraiser Name: , Company: Clauser Real Estate Appraisals Company: . Phone: (717) 737-7300 Fax: (717) 730-0922 Phone: Fax: 'i';', E-Mail: dstovermaxililcomcast.net E-MaH: it Date 01 Report (SIgnature): 11-6-07 Dale 01 Report (Signature): R,:, license or Certiflcallon 11: Rl138906 State: ~ License or Certification 11: State: }i Oesignatian: Deslgnalian: - ;\; Frnirllllon Ila'" nil ir..o... or CRl1nicolion: A~nl7nClll FxnlrIIllnn n.", nf I ic.n.. nr CRl1ifir..finn' t"IIINO: {-lUL4 K-'l rof.... ~\ -aI --JO I\.lal ~ f-(') ~ <DOl w..... ~ " o f- 3 ~ -l ()()() -l () :J :T000 ~ ~ OlOlo. Ol - ~ III Ol III ~ III oj" i6"t?' :J rLJ III "0 "0 "0 en ~(") ::T;::;:;:::;: ~ ~ " !" 0 ~ r- S:!!!.!!!. " "0 . C 3' ::r Z C/l S:~5' C/l 5' [ ~oo? ~ll) iii' mal(/) o~ < (/)00 0 ."' :t .... 0 0 9:<flc -, CII ~ (1)5:3 ~ 3 ~ f: (J)W;::t: Cil en rLJ (I) G') (I) (I) " ~OCD ~.... l-i "CJ a g' OJ s: Ol6;~ o . !:, " o <D 0 ..... "tJ ~ ~::: 3 1(1) :ro. 5: 0- :T........ - r+ ~ (I) ~ 91 Q<D' ~ CD Qo.... z Qi' . 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Box 159 Duncannon, PA 17020 RE: Estate of Joyce Spahr Date of Death: March 21, 2007 Social Security Number: 206-32-2031 Dear Mr. Cramer: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type.. .......... .. . ... ., ... . ... Individual Retirement Account Account Number....................... 35004201837670 Ownership (Names of}.............. Joyce Spahr Opening Date.......................... .08/24/96 Balance on Date of Death........ .$3,492.61 Accrued Interest $ 8.64 Total................... ................ ....$3,50 1.25 The above named decedent did not have a safe deposit box at this bank. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/ or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/ or reimbursement of funds, please contact our Summerdale Plaza Branch at 423 North Enola Road, Enola, PA 17025, or # 717- 255-2261. Sincerely, ._'-'" O1uw ija'~r Charlene Warrington, Records Management 1-888-502-4349 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Joyce A. Spahr 206-32-2031 March 21, 2007 Account #: 0921706936 Type: Checking In the name of: Joyce A Spahr or Pauline Spahr Date of Death Balance: $3,375.36 Int.(YTD) from 1/112007 to 3111/2007 Accrued interest to date of death: $0.04 Other Info: Account closed on 04/25/07 for $3,213.41. Open date: 8/29/1992 $0.39 Account #: 0924030588 Type: Savings In the name of: Joyce A Spahr or Pauline Spahr Date of Death Balance: $5,023.10 Int.(YTD) from 1/1/2007 to 3/11/2007 Accrued interest to date of death: $6.60 Other Info: Account closed on 04/25/07 for $5,030.53. Open date: 8/29/1992 $0.00 .' Page 1 of 1 . '\f"AcHOVIA. RelereJlce ID: 2037811 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 May 10, 2007 R SCOTT CRAMER, ATTORNEY 5 SOUTH 11ARKET STREET PODRAWER 159 DUNCM'NON, P A 17020 SUBJECT: Verification i Confirmation of Account and Balance Infonnation provid.ed for: Customer: JOYCE ASP AHR (SSN# 206-32-2031) Date of Death: March 21,2007 DeDosit Account Information Account Type Account Number Date of Death BallIlce Average Balance'" Date Opened 6/612002 Mat\IIity Interest Accrued YTD Date Date R.ate Interest In lerest Paid Closed CERTIFIC....TE OF DEPOSIT 247412C'i1779457 LEGAL TITLE: JOYCE A. SPAHR S1,l8HO $40.11 SO.OO 412512007 CHECKING 1010055926788 S7159.11 3/8/2002 SO.07 $l.72 / 4/25/2007 LEGAL TITLE: JOYCE A. SPAHR PAULINE A. SPAHR CLOSING BALANCE: $202974 .. Due to system limitatlOJlS, we can only provide a twelve month average balallce on deposiroIY accounts. Other Account Information Account Type BROKERAGE LEGAL TITLE: JOYCE A. SPAHR BRK - Your request has been forwarded to the broker listed below aIld will fellow separately. BROKER - CHAR1..ES JOHN PETREDIS 724-934-8500 Account Nllmber Date of Balance Date OpeJled 4/17'2006 Date Closcd Ledger Collected 14607554 BROKERAGE LEGAL T!r~: JOYCE A. SPAHR BRK - Y OllC request has been forwalded to the broker listed below Md will follow \epaIate!y. BROKER - CHARLES JOHN I'ETREDIS 724.934-8500 25254520 4/1 N006 11 flMt~ Fp~ ~ 1)J.tt ~~se w~t v/(IJ,IE" "t:j~C6. ; , \ \ \ \ \ \ .. / lIJlIlJl~][~ FREYSINGER PONTIAC, GMC, BUICK, MAZDA, HYUNDAI, INC. 6251 CARLISLE PIKE I MECHANICSBURG. PA 17050 . TEL. 717-766-8422 7-Z7~07 OWNER OF VEHICLE: .~ V Dice ,A- SPo.", I VEHICLE IDENTIFICATION NO.: 162 AJ (.,12 E2. ~J~ 7J] 9B 3 FAIR MARKET VALUE AS OF f?, ~'l1, C<.c . Gr ~-'\ d A- <:"f : $ 2200,- YEAR/MAKE/MODEL: C)o COMMENTS: ~,r /lIl (ICA~ . 4fg h'o '3 ...... C<;0V\C), 170--' - fov""'f~ < Sc ('~fc?J / ABOVE INFORMATION PROVIDED BY: ThOlV\&s W F;ey JtZ/-i"/"' ~ J.Low~ Please Note: Your Sale Proceeds Check is Attached OMB NO. 1545-0715 BROKER'S Name, Address, ZIP Code, 2007 Proceeds From Broker and Barter Exchange Transactions Federal Identification Number and Form 1099-8 Instructions for Recipient Telephone Number: Brokers and barter exchanges must report proceeds from transactions to Substitute COpy B FOR RECIPIENT you and to the Internal Revenue Service. This form ;s used to report Mellon Investor Services ""IMPORTANT TAX INFORMATION'" these proceeds. 480 Washington Blvd. This is important tax information and is being Jersey City, NJ 07310 furnished to the Internal Revenue Service. If 1a. Date of Sale 1 b. CUSIP Number YOU are required to file a return, a negligence 08/0912007 59156R10 22-3367522 penalty or other sanction may be imposed on 2. stocks, Bonds, atc, 4. FEDERAL INCOME TAX WITHHELD Telephone: 1-800-649-3593 you if this Income is taxable and the IRS determines that it has not been reported. $1,627.59 $0.00 TO WHOM PAID REPORTED 121 Gross Proceeds TO IRS 0 Gross Proceeds less commission and options premiums JACK L SPAHRJR EX UW 7. Description JOYCE A SPAHR METLlFE, INC. 34 PARK DR Investor 10 Recipienfs Identification Number on File DILLSBURG PA 17019-1300 125250984332 456153~ Box 1a. - Shows the trade date of the transaction. For aggregate reporting, no entry will be present. Box 1 b. - For broker transactions, may show the CUSIP (Committee on Uniform Security Identification Procedures) number of the item reported. Box 2. - Shows the proceeds from transactions involving stocks, bonds, other debt obligations, commodities, or forward contracts. Losses on forward contracts are shown in parentheses. This box does not include proceeds from regulated futllres contracts. Reportlhis amount on Schedule 0 (Form 1040), Capital Gains and Losses. Box 4. - Shows backup withholding. Generally, a payer must backup withhold at a 28% rate if you did not furnish your taxpayer identification number to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for Information on backup withholding. Include thts amount on your Income tax return as tax withheld. Box 7. - Shows a brief description of the item or service for which the proceeds or bartering income is being reported. For regulated futures contracts and forward contracts, "RFC" or other appropriate description may be shown. For inquiries about your account, contact Mellon Investor Services, MetLife's Transfer Agent: Telephone: 1-800-649-3593 U.S. Mail: E-Mail: metlife@melloninvestor.com MetUfe Internet: www.melloninvestor.com/isd c/o Mellon Investor Services PO Box 4447 South Hackensack, NJ 07606-2047 YOUR ACCOUNT HAS BEEN CLOSED. THE ATTACHED CHECK REPRESENTS THE FULL VALUE OF YOUR ACCOUNT. ^ IMPORTANT TAX RETURN DOCUMENT ATTACHED ^ ---.- --------- -- ------ -- - E! ~l - ~ ~ ~ ~ Sj o .... - 0 - - - - - - - - - - -. - - - - 0 - - - - - - 0 - - - . - - - - - .......- - _'0 - - -. - _. - - 0 -- - - - - 0 - - - - - - -- - - - - - - - - - - - - - SHAREHOLDER OF TRANSACTION DATE DESCRIPTION METLlFE, INC. 08/0912007 SHARES SOLD CUSIP I INVESTOR 10 I ACCOUNT KEY CHECK NUMBER CHECK DATE I CHECK AMOUNT 001 928 59156R10 125250984332 SPAHR-JOYCAOFOO 427105 08114/2007 $1,627.59 OPENING TRUST INTEREST BALANCE SHARES SOLD PRICE PER SHARE ($) I GROSS PROCEEDS 26.0000 26.0000 62.5997000 $1,627.59 TAX WITHHELD NET PROCEEDS CLOSING TRUST INTEREST BALANCE $0.00 $1 ,627.59 00.0000 1Y.lL 1. ~1li:HUU\"a1 ~ 11'-''-'"' 1U1 1Y.lL ~ LU'L H'I\..- - ~ a11UU: J.11J.a11"" Yarloo! M:WeIbocrlter ~ePMlWf:ramer """"Sfgn-out",- tp,...., " " '", ,;""~7-="-"c'''1 ,-' ';.1':,- " . .,,"'.,' ., -<;< - Dow .. 0.54% Nasdaq" 0.14% .1. "'6"'" J. Vi ~ Mont Nov 12t 2007t 10:46AM ET.. U.S. Markets close il .___.'.'''.'..,.'__,._______._' ..~._.,_~_i~:~~~:l,.___~~~O' ,:~,~~~~_.,_.__,..~i,~~.~.~~,~~~r~~....._,.."., Active Traders . Fidelity Historical Prices SET DATE RANGE Eg. Jan 1t 2003 Start Date: (Mar .Ii 121 [2007 End Date: (Mar Ii 121 12007 PRICES Date Open High Low Close I ED AllIIRrrttA8. i No maintenanC&~.j I ",/"".1 '. _,' "_ ',...,_,,__',.. .._._.,.".... ,.r..,.>! On Nov 9: 64.28 .. o. E*TRADE h"~ "', "..% .4.70APY SAYINGS .ACCOUNT ;1\10 MIHIIMUIofS Get Historical Prices for: I (i Daily r Weekly r Monthly r Dividends Only First I Prev I Next I Last Volume Adj Close* 21-Mar-07 62.75 64.23 62.68 63.80 2,330,800 63.08 * Close price adjusted for dividends and splits. First I Prev I Next I Last f~ Download To Spreadsheet ADVERTISEMENT E*TRAOE- NEW ONLIN'E GLOBAL TRADING in 6 markets atnd local currencies / Gfi STAlHEO NOW ~ HTIrADE"'CIri_ w: t;*TRt\R~. ~~ Add to Portfolio '0.' Set Alert 3 Email to a Friend '~C"~i_""'""II,........I........... R. SCOTT CRAMER ATTORNEY AT LAW 5 S. MARKET ST., P.O. BOX 159 DUNCANNON, PENNSYLVANIA 17020 (717) 834-5700 FAX NO. (717) 834-9012 November 19, 2007 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, Pennsylvania 17013 RE: Estate of Joyce A. Spahr Dear Sir/Madam: Please find enclosed herewith an original and one (1) copy of the Pennsylvania Inheritance Tax Return along with an Inventory for the above-referenced estate. Also enclosed is a check in the amount of $43,895.54 which represents the tax owing and a check in the amount of $15.00 for the filing fee. Should you have any questions regarding same, please do not hesitate to contact my office. ~.:r truly yours " // . .. c . fR. Scott Cramer o C::;O ';'J={5 ;..LO : -"-.>o-r- ~..rn L~:D Ci)~ (")n Q-Tl . '::0 -CJ -~ );.'- Enclosures cc: Jack L. Spahr, Jr. 1"-0,) = = --.J Z o -c::: N o -0 :J: N .. Ul .::- ("')o("')~ ~'='%~ ~coCT~ ~. 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