HomeMy WebLinkAbout12-28-07 (5)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (lAST. FIRST, AND MIDDLE INITIAL)
YOUNG GUY
DATE OF DEATH (MM-OO-Year)
W.
DATE OF BIRTH (MM-Do.Year)
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OFFICiAl USE ONLY
FILS NUMBER
2 1 -0 6 0 9 3 8
cou "COi5E" -YEAR- - - 'NUiiER- -
SOC~l SECURITY NUMBER
I
59-24-8010
IS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
3. Remainder Return (dale of death prior to 12-13-82)
5. Federal Estate Tax' Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A) (Allach Sch 0)
j..1'Ht8.SEe'hoIiMUSi;'IE'IO.n~L:EtED:jl[[!CORRE$P_eNCEiND;itfjNFjDEN~!r.aINFO
NAME COMPLETE MAILING ADDRESS I
MARCUS A. McKNIGHT III 60 WEST POMFRET SiREET
FIRM NAME (If Applicable) I
IRWIN & McKNIGHT
TELEPHONE NUMBER
717 249-2353 CARLISLE
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10/03/2006 12/23/1926
(IF APPUCABlE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[Xl 1. Original Return
lXl 4. Limited Estate
[Xl 6. Decedent Died Testate (AUachcopyofW.)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (dale of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (AllachcopyofTrust)
D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
PA 17013
111 000.00
OFFICIAL USE ONLY
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D Separate BUJing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Une 14 taxable at the spousal tax
rate. or transfers under Sec. 9116 (a)(1.2)
52,521.76 X _ (15)
71,031.20 X .045 (16)
0.00 X .12 (17)
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16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
0.00 X .15
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19. Tax Due
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
)""9
7 203.86~ ~j')
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139,467.86
(11)
(12)
(13)
15914.90
123552.96
(14)
123552.96
(18) I
(19) --j
20. D
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REV-1!i02 fiX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
ITEM
NUMBER
1.
DESCRIPTION
1060 CREEK ROAD, CARLISLE, PENNSYLVANIA
VALUE AT DATE
OF DEATH
111,000.00
TOTAL (Also enter on line 1 J Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
111 000.00
REV-1508.EX + (6-98)
1*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
-_.. "-"!""I""""~'....,r ~. ~ ",",,"r' <.--, ,,-,
Include the proceeds of litigation and the date the proceeds were received by the esta e.
All property jointly-owned with right of survivorship must be disclosed on Sched Ie F.
ITEM
NUMBER
1.
DESCRIPTION
PERSONAL PROPERTY - APPRAISALS ATTACHED
6.
.22 CALIBER REVOLVER
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
21,014.00
250.00
21,264.00
REV-1509iX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Vnl JNG
GUY
W.
FILE I UMBER
21 06
0938
If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT{S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. MARIE F. YOUNG
1060 CREEK ROAD
CARLISLE, PA 17013
SPOUSE
B
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JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE Of DEATH DECO'S VALUE OF
NUMBER TENANT JOINT . IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL V-HELD REAL ESTATE. VALUE 0 ASSET INTEREST DECEDENTS INTEREST
1. A. 10/2004 ORRSTOWN BANK a,132.15 50. 3,066.08
CHECKING ACCOUNT #106003537 I
i
2. A. 09/2004 ORRSTOWN BANK ~ ,277.97 50. 638.99
CHECKING ACCOUNT #106003529 I
I
3. A. 10/1996 ORRSTOWN BANK ~,O03.77 50. 1,001.89
SAVINGS ACCOUNT #706000454 i
i
4. 10/2004 ORRSTOWN BANK r24.82 o. 0.00
CHECKING ACCOUNT #106003591
SIGNOR FOR CAMP BIG HORN
5. A. 09/1997 M&T BANK ,217.17 50. 1,608.59
CERTIFICATE OF DEPOSIT #031003910056140
6. A. 09/2000 M&T BANK ' ,776.61 50. 888.31
CERTIFICATE OF DEPOSIT #031003911014957
TOTAL (Also enteron line 6, RecaDitulation)
(If more space is needed, insert additional sheets of the same size)
$
7,203.86
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REV-1511.EX + (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
YOUNG GUY
w.
FILE NUMBER
21 06
093R
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
2.
3.
4.
FUNERAL EXPENSES:
CUMBERLAND VALLEY MEMORIAL GARDENS
HOFFMAN-ROTH FUNERAL HOME
FLOWERS
LUNCHEON
1 ,150.00
6,275.20
132.00
250.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions I
Name of Personal Representative (s) I
Social Security Number{s)/EIN Number of Personal Representative(s)
Street Address I
City State ZiP~
Year{s) Commission Paid:
2. Attorney Fees IRWIN & McKNIGHT 5,000.00
3. Family Exemption: (If decedents address is not the same as claimants, attach explanation)
Claimant
Street Address
City State Zip ---l
Relationship of Claimant to Decedent
I
4. Probate Fees REGISTER OF WILLS 240.00
5. Accountanfs Fees
6. Tax Return Prepare(s Fees PATRICIAA. ROSENDALE, CPA 350.00
7. REGISTER OF WILLS - FILING FEE 30.00
8. NOTARY FEES 25.00
9. THE SENTINEL - ESTATE NOTICE 144.29
10. DIVERSIFIED APPRAISAL SERVICES - APPRAISAL ON REAL ESTATE 325.00
11. REGISTER OF WILLS - SHORT CERTIFICATES 12.00
12. ROY D. GOTTSHALL - APPRAISAL ON PERSONAL PROPERTY 40.00
13. ERIE INSURANCE - HOMEOWNERS INSURANCE I 421.00
14. DEBORAH W. PIPER, TAX COLLECTOR - REAL ESTATE TAXES I 1,279.04
15. DEBORAH W. PIPER, TAX COLLECTOR - REAL ESTATE TAXES 241.37
TOTAL (Also enter on line 9, I~ecapitu'atjon) $
(If more space is needed. insert additional sheets of the same size)
15 914.90
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
NUMBER
l.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS pndude outright spousal distributions. and transfers under
Sec. 9116 (a) (1.2)]
1.
MARIE F. YOUNG
LIFE ESTATE
1060 CREEK ROAD, CARLISLE, PA
.22 CALIBER REVOLVER & FORD FREE STAR VAN
JOINT BANK ACCOUNTS
2.
3.
NANCY l. DAVIS
BOX 143, 60 GREASON ROAD
PLAINFIELD, PA 17081
RANDY W. YOUNG
107 OPOSSUM LAKE ROAD
CARLISLE, PA 17015
REMAINING PERSONAL PROPERTY
REMAINDER - 1060 CREEK ROAD, CARLISLE, PA
4.
RELATIONSHIP TO ECEDENT
Do Not List Tru tee(s)
Spousal
Spousal
Lineal
Lineal
AMOUNT OR SHARE
OF ESTATE
32,067.90
20,453.86
71,031.20
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPR PRIA TE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING\MADE
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n.
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVE SHEET $
(If more space is needed, insert additional sheets of the same size)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
Check Box 4 on Rev.1500 Cover Sheet
FILE NUM ER
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenu ,Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or atter 5-1-89.
Indicate the type of instrument which created the future interest below and attach a cop to the tax return.
00 Will D Intervivos Deed of Trust D Other
MARIE F. YOUNG
9/14/1923
84
TERM OF YEARS
.tLIFEESTATE (SPAY ABLE
[&J Life or D Term of Years
o Life or D Term of Years
o Life or DTerm of Years
D Life or D Term of Years
1. Value of fund from which life estate is payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
2. Actuarial factor per appropriate table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " .28890
Interest table rate - D 3 1/2% D 6% D 10% lXl Variable Rate 5.8 % I
3. Value of life estate (~ine 1 multiplied by Line 2) .......................................... $
111 ,000.00
32,067.90
D Life or D Term of Years
o Life or DTerm of Years
D Life or D Term of Years
1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $
2. Check appropriate block below and enter corresponding (number) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...
Frequency of payout - D Weekly (52) D Bi-weekly (26) D Monthly (12)
o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( )-t---s
3. Amount of payout per period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .'. .. $
4. Aggregate annual payment, Line 2 multiplied by Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Annuity Factor (see instructions)
Interest table rate - D 3 1/2% D 6% D 10% D Variable Rate %
6. Adjustment Factor (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Value of annuity -If using 31/2%,6%,10%, or if variable rate and period
payout is at end of period, calculation is : Line 4 x Line 5 x Line 6 ............................ $
If using variable rate and period payout is at beginning of period, calculation is :
(Line 4 x Line 5 x Line 6) + Line.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
NOTE: The values of the funds which create the above future interests must be reported as part of the estate asset on Schedules A through
G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 1 ,15, 16 and 17.
(If more space is needed. insert additional sheets of the same size)
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LAST WILL ~~ TESTAMENT OF
GUY W. YOUNG
I, Guy W. Young, of West Pennsboro Townshi , Cumberland
County, Pennsylvania, declare this to be my Las Will and
Testament and revoke all Wills and Codicils pre iously made by
me.
ITEM I: I direct that my legally enforcea Ie debts and
funeral expenses, together with the expenses of the
administration of my estate, shall be paid from my residuary
estate as soon as practicable after my decease, las a part of the
expense of the administration of my estate. !
, I
ITEM II: I bequeath my .22 caliber revolvdr and my 2005
Ford Free Star van (or any other motor vehicle ~hiCh I may
subsequently purchase to replace it) unto my wifie, Marie F.
Young, provided she shall survive me. Except fqr these items, my
A~, 'and the remainder of my'firearm ~ollection, hereinafter
referenced, I consider all of the tangible perso al property in
our marital home (including but not limited to all property in
the house and in the garage) to be owned jointly by my said wife,
Marie F. Young, and me as tenants by the entiret~es.
ITEM III: I bequeath my ATV unto my daught r, Nancy L.
Davis, provided she shall survive me.
XTEM XV: I bequeath all of my other firear~s unto my son,
I
Randy W. Young, provided he shall survive me.
ITEM V: In the event my wife, Marie F. You~g, shall survive
me, I devise and bequeath a life estate in my dw lling house at
1090 Creek Road, Carlisle (West Pennsboro Townsh'p), ~mberl~d
County , Pennsylvania and all policies of insuran e th:~~~on tg; my:~;~ ,:".:;
said wife, without liability for waste, Upon th de~~~I~ m~ ~~:2~
said wife or at such prior time as she shall cea e to=;~~ th~- ..~C; ;:~;
premises as a home for herself, the life estate hall.3a~i~e ~-'J ';=;~
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and the remainder interest in my dwelling house halg.-:!~~st {ri my~. ~~,-:.;
CJl' ,}
two children, Nancy L. Davis and Randy W. Young, as hereina~er ~
provided. Should my said wife be temporarily pI ced in a
rehabilitation hospital or long term care facili any
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reasonable expectation that she may recove= suf iciently to
return horne, the life estate shall not be termi ated by her
temporary absence but shall terminate only upon written agreement
of said wife or her Agent under Durable General Power of
Attorney, or certification by her medical care rovider that her
condition is permanent and will not reasonably 'mprove to allow
her. to return home.
So long as my said wife uses the premises as her home, my
children shall pay all of the costs of maintenance thereof,
including insurance, all repairs, lawn care and now removal,
taxes and assessments. My said wife shall pay t e electric,
heat, and telephone bills. I direct that my sai wife shall not
be required to give bond as a life tenant under his Item V of my
will.
XTEM VI: I devise my real property situate at 1090 Creek
Road, Carlisle (West Pennsboro Township), Cumber and County,
Pennsylvania unto my daughter, Nancy L. Davis, a d my son,
Randy W. Young, subject to the life estate for m wife, Marie F.
Young, created in Item V hereof. Should either f my said
children predecease me, his or her share of this devise shall
lapse and vest in the survivor, absolutely. ShO~ld both of my
said children predecease me, this devise shall I pse in its
entirety and shall be added to my residuary esta e as devised and
bequeathed under Item VIr hereof, subject to the obligations set
forth in this Item VI and in Item V of my will.
XTEM V: I devise and bequeath the rest, re idue and
remainder of my estate of every nature and where in
equal shares unto my two children, Nancy L. Davi and Randy W.
Young. Provided, however, that should either of my said children
predecease me or die on or before the thirtieth ay following my
death, her or his share of my estate shall be distributed to her
or his then living issue, per stirpes, and in default of such
then living issue, such share shall be added to t e share of my
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other child if then living, or to his or her is ue, per stirpes,
if then deceased.
ITEM VI: All Federal, State and other dea h taxes payable
because of my death, with respect to the proper y forming my
gross Estate for tax purposes, whether passing nder this will or
otherwise, including any interest or penalty im osed in
connection with such taxes, such be considered part of the
expense of the administration of my Estate and hall be paid out
of-the principal of my residuary estate without apportionment or
right of reimbursement.
ITEM VII: I appoint my said son, Randy w.JYoung, and my
daughter, Nancy L. Davis, Executors of this my last Will and
Testament.
ITEM VIII: I direct that all fiduciaries cting under this
Will,; whether or not named herein, shall' not be required to give
bond for the faithful performance of their duti s in any
jurisdiction.
IN ~TNESS WHEREOF, I have hereunto set my hand and seal,
this J q ^""" day of September, 2006.
[SEAL]
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the Isignature of the
Testator, was on the date thereof, signed, published and declared
Guy W. Young, the Testator therein named, as and for his last
Will, in the presence of us, who, at his request, in his presence
and in the presence of each other, have subscri d our names as
witnesses hereto.
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COMMONWEALTH OF PENNSYLVANIA
55
COUNTY OF CUMBERLAND
We, Guy W. Young, Dale F. Shughart, Jr.,. a d Marie F. Young,
the Testator and the witnesses, respectively, w ase names are
signed to the foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority tha the Testator
signed and executed the instrument as his last ill and that he
had signed willingly, and that he executed it as his free and
vol~tary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator,
signed the will as witness and that to ~he best f his/her
knowledge the Testator was at that time eighteen years of age or
older, of sound mind and under no constraint ndue influence.
I
Subscribed, sworn to and acknowledged beforl
Guy W. Young, the Testator, and subscribed and s
by Da1e F. Shughart, Jr. and Marie F. Young, wit
/9t:!J- day of September, 2006.
me
by
to before me
this
NOTARIAL SEAL
BONNIE l. COYlE. NOTARY PUBLIC
BOAO OF CARLISlE. CUMBERLAND CO. PA
MVCC>>.NSSION EXPIRES OCTOBER 17.2006
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APPRAISAL REPORT
1090 CREEK ROAD
CARLISLE, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF GUY W. YOUNG
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST mGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
COpy
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SUMMARY OF IMPORTANT FACTS AND CONClUSIONS
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LOCATION:
1 090 Creek Road
Carlisle, Pennsylvania
TAX PARCEL NUMBER:
46-07-0475-007
IMPROVEMENTS:
Two-story detached single-family d elling.
PROPERTY RIGHTS:
Fee simple interest.
OWNERSHIP HISTORY:
The subject property is owned bY~UY W. Young. The
property was purchased on August 5, .1954 for a reported
consideration of $3,000 and ow ership transferred on
deed reference 15-Y-257. I
SCOPE OF THE ASSIGNMENT: The scope of the assignment inclu ed an analysis of the
subject's area, an inspection of th subject property, an
estimation of the property's hi est and best use,
consideration of all three approac es to value, and the
application of those relevant to !the valuation of the
subject.
OBJECTIVE: To estimate the market value of the t. ubject property as
unencumbered.
I
EFFECTIVE DATE:
October 3,2006.
SALES APPROACH:
I
Continued use as a single-family resIdence.
N.A. I
\
$111,000
IDGHEST AND BEST USE:
COST APPROACH:
INCOME APPROACH:
N.A.
FINAL VALUE CONCLUSION: $111,000
2
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APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF GUY W. YOUNG
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements ereon erected, situate
in West Pennsboro Township, Cumberland County, Pennsylvania, bo ded and described as
follows:
Beginning at a point on the public road, at comer of land now or I . te of Ed Morrison;
thence westwardly along the said road a distance of30 feet, more or less, to a point at line of
land now or late of Margaret F. Kutz; thence northwardly along the line of the said Kutz land
and by a concrete wall a distance of 42 feet, more or less, to a point; then~ westwardly along
the same and an iron railing a distance of 70 feet, more or less, to a point * the line of land now
or late of E. G. Shultz; thence northwardly along the latter land a distance lof 196 feet, more or
less, to a point at the Conodoguinet Creek; thence eastwardly by the said dreek a distance of
100. feet, more or less, to a point at the line of land of the said Ed Morriso ;. thence southwardly
along th~ latter land a distance of 23 8 feet, more or less, to a point, the pI e of beginning.
To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal no the compensation is
contingent upon the value reported, and that in my opinion the Market alue as of October 3,
2006 is: !
ONE HUNDRED ELEVEN THOUSAND DOLLARS
$111,000 . I
The property was appraised as a whole, subject to the contingent ap.d limiting conditions
outlined herein. I
~
Lany E. Foote
Certified General Ap raiser
GA -0000 14-L
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INTENDED USE OF THE APPRAISAL
The intended use of this appraisal is to estimate the Market Value of the subject
property as of October 3,2006.
Market Value is defmed as the most probable price which a pro erty should bring in a
competitive and open market under all conditions requisite to a fair sal , the buyer and seller,
each acting prudently, knowledgeably and assuming the price is n t 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:
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a. Buyer and seller are typically motivated.
b. Both parties are well informed or well advised, and each acting in what
he considers his own best interest.
c. A reasonable time is allowed for exposure in the open market
d. Payment is made in terms of cash in U.S. dollars or in terms of fmancial
arrangements comparable thereto~
e. The price represents the normal consideration for the prqperty sold
unaffected by special or creative fmancing or sales concessiQns granted
by anyone associated with the sale.
Source: Office of the Comptroller of the Currency, 12 CFI ~34.42(f).
HIGHEST AND BEST USE
Highest and Best Use is defmed by the Appraisal Terminology and Handbook,
published by the Appraisal Institute, as "the most profitable likely use to which a property can
be put". The opinion of such use may be based on the highest and most: profitable continuous
use to which the property is adapted and needed, or likely to be in demand, in the reasonable
near future.
However, elements affecting value that depend upon events br a combination of
occurrences which, while within the realm of possibility, are not fairly sfwn to be reasonably
probable, should be excluded from consideration. Also, if the intended u e is dependent on an
uncertain act of another person, the intention cannot be considered.
Based on the above defmition and after seeing the site, neighborhJod, and area, it is my
opinion that the present use of the subject is its Highest and Best Use. I
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SITE DATA
ADDRESS: 1090 Creek Road
TOWNSHIP: West Pennsboro
COUNTY: Cumberland
STATE: Pennsylvania
LOT SIZE: .57 acre with creek frontage.
SEWERS: On-site septic system.
WATER: On-site well.
ELECTRICITY : PP&L
LANDSCAPING: Typical for the area, with a sodded lawn, trees and s bs.
DET~NTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: One-story detached single-family dWellini. containing approxi-
mately 1,492 square feet of gross living area above grade.
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CONDITION:
Exterior: Average
Interior: Average
ROOMS:
First Floor:
Basement:
EXTERIOR:
, Foundation:
Walls:
Sash:
Gutters:
Roof:
Storm units:
Living room, eat-in kitchen, family ro m, two bedrooms,
laundry room and a full bathroom.
Full, with one-car garage.
Concrete block.
Aluminum siding.
Wood-framed single-glazed and vinYlfc1ad double-glazed.
Aluminum, painted. !
Gable, with shingles. I
Combination storm and screen units.
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INTERIOR, PRINCIPAL ROOMS: Flooring:
Wa1ls:
Ceilings:
Trim:
KITCHEN:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
BATHROOM:
Flooring:
Walls:
Bathtub:
Lavatory:
Water closet:
CONSTRUCTION: Joists:
Beams:
Columns:
Plumbing:
HEATING:
Carpet
Wood paneling and apered drywall.
Drywall and suspen ed acoustical tile.
Wood, natural fmish
Wood, painted.
F onnica
Drywall, papered.
Pergo simulated hardwood.
Double-bowl, stainless steel.
Vinyl
Drywall, papered.
Built-in, with shower.
Vanity .
Two-piece.
Wood
Wood
Wood and concrete block.
Plastic
Oil-fIred forced hot air.
COOLING:
Central air conditioning.
HOT WATER:
Electric, 50-gallon.
ELECTRIC: Circuit breaker system, 200-ampere. ~i
OTHER: Attached to the one end of the dwelling is a small c vered porch and
attached to the other end of the dwelling is a large covered brick patio wi a simulated wood
deck area adjoining the patio.
GENERAL CONDITION: All improvements are considered to be in aye age condition on the
interior and on the exterior, with mechanical systems appearing to be ade uate and functioning
properly.
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THE APPRAISAL PROCESS
Three approaches to value are generally included in an ap raisal report. These
techniques include the cost approach, sales comparison approach, an income approach to
value.
The cost approach to value is based on the assumption that the eproduction cost of a
building plus land value, tends to set the upper limit to value. A key ass ption is that a newly
constructed building would have advantages over the existing building, t erefore an evaluation
focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to
a new facility. Due to the age of the subject improvements, the cost app oach is considered to
be inappropriate and -has, therefore, not been included in the develop ent of this appraisal
report.
The sales comparison approach to value assumes that under no al conditions, a given
number of parties acting intelligently and voluntarily, tend to set a patt m from which value
can be estimated. Application of this approach relies on a comparison of the subject with a
sufficient number of recent transactions of comparable properties in thF market, based on a
common unit, such as price per square foot of building area.
The income approach concerns itself with present worth of the fu e potential benefits
of a property. The initial estimate involves the net income, which a ful y informed person is
justified in assuming the property will produce during its remaining use I life. This estimated
net income is then capitalized into a value estimate, based upon the leve of risk as compared
with that of a similar type and class. Since homes similar to the sub"ect are not typically
utilized as income-producing investment properties, the income approach 0 value is considered
to be inappropriate and has, therefore, not been included in the develop ent of this appraisal
report"
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SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the subject prope , the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each omparable sale as to
time of sale, size, location, as well as all other factors that might afIe value. A resume of
some of the sales considered by the appraiser is as follows:
SALE NO.1:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.2:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.3:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
2327 Ritner Highway, Carlisle.
November 22, 2006.
$100,000
1,328 square feet.
$75.30 per square foot.
216 McAllister Church Road, Carlisle~
April 3, 2007.
$98,000
965 square feet.
$86.3 9 per square foot.
4303 Carlisle Road, Gardners.
April 16, 2007.
$80,000
926 square feet.
$86.39 per square foot.
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The appraiser, in addition to the sales listed, also considered sev al additional sales in
arriving at his fmal opinion of value. On the Sales Comparison Analysis form that follows this
page are dollar adjustments reflecting market reaction to those items 0 significant variation
between the subject and comparable properties. If a significant ite in the comparable
property is superior to, or more favorable than, the subject property, am. us (-) adjustment is
made, thus reducing the indicated value of the subject; if a significant ite in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adj stment is made, thus
increasing the indicated value of the subject.
After making all of the necessary adjustments, it is the appraiser s considered opinion
that the indicated value of the subject property by the Sales Comparison A proach is $111,000.
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SALES COMPARISON ANALYSIS
ITEM
Address
Proximity to Subject
Sale Price
Price I Sq. Ft GLA
Data Source
ADJUSTMENTS
Sales or Financing
Concessions
Date of Sale I Time
Location
Site I View
Design and Appeal
Construction
Age
Condition
Above Grade
Room Count
Gross Living Area
Basement &Finished
Rooms Below Grade
SUBJECT
1090 Creek Road
Carlisle
CO!\.1P ARABLE # 1
2327 Ritner Highway
Carlisle
COMPARABLE #
216 McAllister Church Road
Carlisle
COMPARABLE #3
4303 Carlisle Road
Gardners
$ Adjust.
+ 1 0,000
-2,000
+4,900
+1,000
+2,000
-5,000
Similar
None
Built-ins.
Similar
Inspection
DESCRIPTION
DESCRWIlON
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None
As of 10-3-06
Average
.57 acre w/creek front
One-story detached
Aluminum siding
107 years
Average
Tot Bed.
5 2 1
1,492 square feet
Full basement with
built-in garage.
11-22-06
Similar
.96 ac. wIno creek
Similar
Aluminum siding
Bath
Full basement
DESCRIPTION DESCRIPTION
None None
4-3-07 4-16-07
Similar Similar
.49 ac. wIno creek .18 &c. wIno creek +8,000
Similar Similar
Vinyl siding
59 years
Similar
Tot.
+2,000
+17,000
Partial basement
Similar
Oil-fired hot air
None
Workshop, stor. bldg,
rch, villion
+4,0~
+1 ,000
Full basement
Similar
Fire lace
109,000
+2,000
+3,000
-4,000
Net Ad'. total
Indicated Value
of Sub' eel
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+10,900
110,900
Similar
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+29,000
FINAL INDICATED VALUE OF SUBJECT PROPERTY: $111,000
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CORRELATION
Correlation may be defmed as "the bringing together of parts in a proper relationship."
The parts of this appraisal report are the following approaches to value y ur appraiser used:
Value Indicated by Cost Approach
Value Indicated by Sales Comparison Approach
Value Indicated by Income Approach
N.A.
$111 ,000
N.A.
These approaches are representative of the market value of the Stbject property. I have
carefully reexamined each step in each method, and I believe the conclu ions accurately reflect
the attitude of typical purchasers of this type property in this neighborho d. It is my belief that
this reexamination has confIrmed the original conclusions.
The Cost Approach will result in an excellent estimate if all! elements are figured
accurately, because no prudent person will pay more for a property that)., the cost to produce a
substitute property with equal desirability and utility. Purchasers o~ the type of dwelling
typical of the subject property are more concerned with amenities 1an with hypothetical
replacement of the property. Due to the age of the subject improvemen , the Cost Approach is
considered to be inappropriate and has not been included in this appraisal report.
The Sales Comparison Approach was based on several recent SaltS of properties similar
to that of the subject, all of which are located in the same general are. The adjusted sales
prices are most consistent under comparison. This approach is the m st reliable because it
reflects the reactions of typical buyers and sellers in the market.
The Income Approach is most applicable to income producing woperties or properties
that are primarily utilized for income producing purposes. Purchasers'l of income producing
properties are willing to pay no more for a particular property than the, net operating income
will support. Since the majority of properties similar to the subject are ,ot utilized for income
producing purposes, this approach to value has not been included in this ~ppraisal report.
Therefore, as a result of this appraisal and analysis, it is this ppraiser's considered
judgment and opinion that the Market Value of the subject property, as 0 October 3,2006, is:
ONE HUNDRED ELEVEN THOUSAND DOLL S
$111,000
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UNDERL YING ASSUMPTIONS AND LIMIT
CONDITIONS SUBJECT TO THIS APPRAIS
1. I assume no responsibility for matters legal in nature, nor do I re der any opinion as to
the title, which is assumed to be marketable. The property is app ised as though under
responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property, and the boundaries e taken from records
believed to be reliable.
4. I assume that there are no hidden or unapparent conditions of ~e property, subsoil or
structures which would render it more or less valuable. I assum no responsibility for
such conditions or for engineering which might be required to dis i over such factors.
5. The information, estimates, and opinions furnished to me and c(>ntained in this report
were obtained from sources considered reliable and believed t<l> be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. . This report is to be used in its entkety and only for the p~ose . for which it was
rendered. !
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7. Neither all nor any part of the contents of this report (especially any conclusions as to
value, the identity of the appraiser or the fmn with which he s connected) shall be
reproduced, published, or disseminated to the public through ad ertising media, public
relations media, news media, sales media, or any other public me s of communication,
without the prior written consent and approval of the appraiser.
8. This appraisal was prepared for the exclusive use of the client ide tifled in this appraisal
report. The information and opinions contained in this atraisal set forth the
appraiser's best judgment in light of the information availab e at the time of the
preparation of this report. Any use of this appraisal by any oth r person or entity, or
any reliance or decisions based on this appraisal are the sole reF' ponsibility and at the
sole risk of the third party. The appraiser accepts no respo sibility for damages
suffered by any third party as a result of reliance on or decisions ade or actions taken
based on this report.
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CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
1. The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions are limited nly by the reported
assumptions and limiting conditions, and are my personal,. artial, and unbiased
professional analyses, opinions, and conclusions.
3. I have no present of prospective interest in the property that is the subject of this report,
and no personal interest with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the
parties involved with this assignment.
5. My engagement in this assignment was not contingent upon de~eloping or reporting
predetermined results. '
6. My compens~tion for completing this assignmen,t is not contingent upon the
development or reporting of a predetermined value or direction in value that favors the
cause of the client, the amount of the value opinion, the attainment of a stipulated result,
or the occurrence of a subsequent event directly related to the intended use of this
appraisal. I
7. To the best of my knowledge and belief, the statements of ~t contained in this
appraisal report, upon which the analyses, opinions, and conclus~ons expressed herein
are based, are true and correct. I
8. This appraisal report sets forth all of the limiting conditions (imlosed by the terms of
my assignment or by the undersigned) affecting the analyses, op~ons, and conclusions
contained in this report.
9. This appraisal report has been made in conformity with the niform Standards of
Professional Appraisal Practice adopted by the Appraisal S dards Board of the
Appraisal Foundation, and is subject to the requirements of the Code of Professional
Ethics and Standards of Professional Conduct of the National A sociation of Realtors
Appraisal Section.
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10. No one other than the undersigned prepared the analyses, conclusi ns, and
opinions concerning real estate that are set forth in this appraisal r port.
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PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July ,2001, appraisers,
along with all providers of personal fmancial services are now required b federal law to
inform their clients of the policies of the fmn with regard to the privacy f client nonpublic
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 1m wn as "nonpublic
personal information" about you. This information is used to facilitate services that we
provide to you and may include the information provided to us by you d. ectly or received by
us from others with your authorization. I
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We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as nece~sary or as required by
law. By way of example, a necessary disclosure would be to our indepe~ent contractors, and
in certain situations, to unrelated third party consultants who need to kno-}v that information to
assist us in providing appraisal services to you. All of our independent ctntractors 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 wi~hin the ftfm. A disclosure
required by law would be a disclosure by us that is ordered by a court of ~ompetent jurisdiction
with regard to a legal action to which you are a party.
We will retain records relating to professional services that we h~aprOVided 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 pies, we maintain
physical, electronic and procedural safeguards that comply with our prott ssional standards to
insure the security and integrity of your information.
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LARRY E. FOOTE
REAL EST ATE APPRAISER
EXPERIENCE:
1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisl~, Pa.
Principal Broker, LaRue Development Company, Carlisle, Pa.
1976-1979: Associate Broker, Colon"ial Realty, Carlisle, Pa.
1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa.
Appraisal experience included undeveloped land, fanns, building lots, single-f~ily dwellings, mobile
home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office
buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers,
warehouses, and manufacturing facilities.
EDUCATION:
Bachelor of Business Administration, Pennsylvania State University, 1976.
Associate Bachelor of Business Administration, Harrisburg Area Community
College, 1974.
Diploma, Carlisle Senior High School, 1965.
Certificate, Pennsylvania Realtors Institute, GR! I, OR! II, OR! III.
Certificate, Realtors National Marketing Institute, CI 101, CI 102, CII0S, CI 104,
CI 105.
Standards of Professional Practice, American Institute of Real Estate Appraisers.
Real Estate Appraisal Principles, American Institute of Real Estate Appraisers.
Residential Valuation, American Institute of Real Estate Appraisers.
Appraisal Procedures, Appraisal Institute.
Principles of Income Property Appraising, Appraisal Institute.
Case Studies in Real Estate Valuation, Appraisal Institute.
Report Writing and Valuation Analysis, Appraisal Institute.
PROFESSIONAL LICENSES:
General Appraiser #GA-OOOOI4-L, Commonwealth of Pennsylvania.
Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania.
PROFESSIONAL DESIGNATIONS:
GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl-
vania Association of Realtors.
CRS: Certified Residential Specialist, awarded by the Realtors National Market-
ing Institute of the National Association of Realtors.
CCIM: Certified Commercial Investment Member, awarded by the Realtors
National Marketing Institute of the National Association of Realtors.
PROFESSIONAL ORGANIZA TION AFFILIATIONS:
National Association of Realtors Appraisal Section.
Greater Harrisburg Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
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PAST CLIENTS:
Borough of Carlisle
Keystone Financial Mortgage
Cornerstone Federal Credit Union
Pennsylvania State Bank
Commerce Bank
Cumberland-Perry Association for Retarded Citizens
Carlisle Suburban Authority
Members 1st Federal Credit Union
Pennsylvania National Bank
Evans Financial Corporation
Greenawalt & Company, CPA
Smith's Transfer Corporation
Carlisle Department of Parks and Recreation
Executive Relocation Services
Carlisle Area School District
Messiah Homes, Incorporated
ERA Eastern Regional Services
Pennsylvania Turnpike Commission
Chase Home Mortgage Corporation
Defense Activities Federal Credit Union
Pennsylvania State Employees Credit Union
PNC Mortgage Corporation
F&M Trust Company
National City Mortgage Corporation
Washington Mutual Home Loans, Inc.
Prudential Relocation Services
Lender's Choice
Market Intelligence, Incorporated
United Telephone Employees Federal Credit Union
Cumberland County Commissioners
Allstate Enterprises Mortgage Corporation
Dickinson College
PPG Industries, Incorporated
Gettysburg College
Redevelopment Authority of Cumberland County
Record Data Appraisal Services, Incorporated
First United Federal Savings Association
Fulton Bank
United States Marshall Service
GMAC Mortgage Corporation
Orrstown Bank
Letterkenny Federal Credit Union
BancPlus Mortgage Corporation
Coldwell Banker Relocation Services, Incorporated
Central Pennsylvania Savings Bank
Mellon Bank
Provident Home Mortgage Corporation
Drovers Bank
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American Home Bank
Trans Union
M&T Mortgage Corporation
Cody Financial Mortgage Services
Waypoint Bank
Northwest Savings Bank
Blue Ball National Bank
Adams County National Bank
Countrywide Home Loans
Aarrow Mortgage
Various law fmns and individuals
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PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS
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COMPARABLE SALE NO.. 1
COMPARABLE SALE NO.2
COMPARABLE SALE NO.3
18
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OCT 3 7 2007
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ORRSTOWN
BANK
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October 23, 2006
~~etiaWli~
OCT 24 2006
TO: law Offices Irwin & McKnight
Marcus McKnight
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
lR WIN & rvIc.KNIGHT
FROM: Andrew G OU
Customer Service Officer
22 S. Hanover St
Carlisle, PA 17013
RE: Estate of Guy Wayne Young
DATE OF DEATH: October 3,2006
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD. ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
106003537
GUY Wayne YounQ
~,,1arie F Young
10/14/04
6.131.60 & .55 = 6.132.15
106003529 **
Guy Wayne Young
Marie F Young
09/24/04 Closed on 6/06/06 $1,277.97
'106003591 ** Guy Wayne Young
Camp Big Horn
SAVINGS ACCOUNTS
10/14/04 Closed on 9/18/06 $1,224.82
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
706000454 **
GUY Wayne YounQ
Marie F YounQ
10/15/1996 Closed on 8/03/06 $2.003.77
CERTIFICATES OF DEPOSIT
PO Box 250 · Shippensburg, PA 17257 · (717) 532-6114 · (717) 532-4143 Fax. www.orrstown.com
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Pl;1 M&fBank
499 Mitchell Road, MilIsboro, DE 19966 Mail Code DE-MB-12
Law Offices
Irwin & McKnight
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, Pennsylvania 17013-3222
Re: Estate of: Guv W Young
Social Security: 159-24-8010
Date of Death: October 03. 2006
Phone (888) 502-4349
Fax (302) 934-2955
1 0/31/2006
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{tV\' - 2 2006
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Dear Sir or Madam:
Per your inquiry dated October 20, 2006, please be advised that at the time of death, the above-named decedent bad on
deposit with this bank the following:
1.
Type of Account
Certificate of Deposit Account
Account Number
031003910056140
Ownership (Names oj)
Guy W Young, Marie F young *
Opening Date
09/10/97
Balance on Date of Death
$3,210.73
$ 6.44
Accrued Interest
Total
$3.217.17
2.
Type of Account
Certificate of Deposit Account
Account Number
031003911014957
Ownership (Names of)
Guy W Young, Marie F young *
Opening Date
09/11/00
Balance on Date of Death
$1,754.72
Accrued Interest
$ 21.89
Total
776.61
Please be advised, there was no safe deposit box found for the above decedent. * For further account information,
regarding ownership, closures and/or reimbursement of funds, etc., please calI the High Street Carlisle Office # 717-
240-4536.
Sincerely,
/'~/-
~~~,.
Nancy Clagett
Records Management
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IN RE: ESTATE OF GUY W. YOUNG
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
21-06-0938
ORPHANS' COURT DIVISION
NOTICE OF CLAIM AGAINST ESTATE BY A CREDITOR
TO THE CLERK OF THE. ORPHANS COURT DIVISION: Notice of claim by
creditor pursuant to 20 Pa. C.B.A. ~3384 of the Probate, Estates
and Fiduciaries Code.
1.
Claimant's Name:
Marie F. Young
2. Claimant's Address: 1090 Creek Road, Carlisle, PA 17015
3. Claimant is the owner and holder of a claim in the amount of
$7,425.20 against the Estate of the deceased Guy W. Young.
4. The facts upon which this claim is based: The claimant paid
Cumberland Valley Memorial Gardens the sum of $1,150 for grave
opening and closing and paid Hoffman-Roth Funeral Home the sum
of $6, 275.20 for funeral expenses. Under Item I of the
Decedent's Will, his funeral expenses are to be paid by his
estate. Claimant requests reimbursement of the sum of
$7,425.20. Copies of the bills from Hoffman-Roth Funeral Home
and Cumberland Valley Memorial Garden are attached.
5. Decedent's Address: 1090 Creek Road, Carlisle, PA 17015
6. Date of Death: October 3, 2006
7. The claim is a Priority (3) claim under ~3392 of the PEF Code.
On behalf of the claimant, I do solemnly declare and affirm subject
to penalties of perjury and unsworn falsification to authorities
t
4.-
,~_. ". ,.-.,.'
.
that the information and representations made he
correct to the best of my knowledge, informatio
By:oOrJP/i /"
Dale F. Shug
Attorney for
and
Date:
octobe~~, 2007
Young
Wri t ten notice of claim was provided by postage prepaid, first
class United States Mail, certified mail, return receipt requested
upon the Counsel for the Estate as set forth below:
Marcus A. McKnight, III, Esquire
60 West Pornfret Street
Carlisle, PA 17013
Date:
October ~, 2007
~F
By:
Dale F. Shug a ,
Attorney I.D. 193
10 West High Street
Carlisle, PA 17013
Telephone: 717-241-4311
Attorney for Marie F. Young
.
,
...
Cumberland Valley Memorial Gardens
A DIVISION OF STONEMOR PARTNERS, L.P.
1921 Ritner Highway
Carlisle, PA 17013
Phone (717) 243-3541 Fax (717) 243-4495
Invoice No. 26-3-0274.7
INVOICE !!!!!!!!!
Customer
Name Marie Young
Address 1090 Creek Road
City Carlisle
Phone
Date
Order No.
Ref#
FOB
10/6/2006
State P A
ZIP 17015
Qty Description
Unit Price
TOTAL
1 Grave Opening/Closing for Guy W. Young
$1,150.00
$1,150.00
SubTotal
$1,150.00
Payment Details
o Cash
~ Check
o Money Order
Name
Taxes
State
TOTAL
$1,150.00
Thank You
Osiris Holding of Pennsylvania, Inc.
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