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HomeMy WebLinkAbout01-03-08 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . DEPT 280601 HARRISBURG, PA 17128-{)601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT .... z w c w o w c ~ ~~II) c.J a::lIl:: wGoCJ :coo c.J a::...1 tal c DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL) OSWALT VINCENT DATE OF DEATH (MM-DD-Year) WAYNE DATE OF BIRTH (MM-DD-Year) OFFICIAL USE ONLY FILE NUMBER 21 -0 7 0 1 0 69 ""'COuii'TYCOoE -YEAR- - - 'Nu'MBeR- - SOCIAL SECURITY NUMBER 1 64- 4 4 - 4 2 7 5 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Retum (date 01 death prior III 12.13-82) o 5. Federal Estate Tax Retum Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under See. 9113(A) (Attach Sch 0) !.,MSSECTlON MUS"rSE COMPLEtED. AI..L.. CORRESPONDENCE AND CONFIDENTlAI.T'AXINFORMAl'ION SHOUI..DBEDIREdED"rO: NAME COMPLETE MAILING ADDRESS MATTHEW A. McKNIGHT 60 WEST POMFRET STREET FIRM NAME (If Applicable) IRWIN & McKNIGHT TELEPHONE NUMBER 717 249-2353 CARLISLE PA 17013 z o i= :s :;:) .... iL c( o w ~ z o ~ :;:) Q. ::e o o S 17,479.54 X _(15) 0.00 17,479.55 X .045 (16) 786.58 0.00 X .12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 786.58 10/22/2007 06/18/1952 (IF APPUCABLEj SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) lRl1. Original Retum o 4. Limited Estate o 6. Decedent Died Testate (AttachcopyotWilI) o 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (date 01 death alter 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy otTrust) o 10. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95) I- Z w Q Z o Go II) ~ ~ c.J 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (1) (2) (3) (4) (5) (6) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 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 19. Tax Due 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 235,000.00 OFFICIAL USE ONLY h.' r'') '--:::':' 'J I c.) 575~ 1-" :.'. =':~ . r.) ---... --; ... .~:'-!. --~.. -.J 0.00 (8) 235,575.34 36,169.99 164,446.26 (11) (12) (13) 200,616.25 34,959.09 (14) 34,959.09 'UO!ldope JO poolq Aq Ja41a4M 'luapaoap a4141!M uowwoo U! IUaJed auo lsealle se4 04M lenp!^'pUI ue se 'zo ~6 uO!IOas Japun 'pau!lap Sl 5u!lq!s V '[(E' ~)(e)9 ~ ~6~ 'S'd zLl %Z ~ S! s5u!lq!s s,luapaoap a41 JO asn a41 JOJ JO 01 sJaJsueJI JO anle^ lau a41 uo pasodw! aleJ xel a41 [(~)(e)9~~6~ 'S'd zLl (z- ~)9~ ~6~ 'S'd U U! palOU se Idooxa '%g'~ S! sape!ol!auaq leau!1 s,luapooap a4Ho asn a41 JOpO 01 SJalsueJjJo anle^ lau a41 uo pasodw! ajeJ xel au1 ,[(Z' ~)(e)9~ ~6~ 'S'd zLl %0 S! 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S!41 'oouaJaJ!ip a41 Jalua 'z aun ue41 JaleaJO S! E aun + ~ aun JI 'g (~) punJaJ e ISanbaJ 01 OZ aU!l ~ aBed uo xoq If:lall:> 'lN3WAVd~3^O a41 Si Si41 'aoUaJaJ!ip a41 Jalua 'E aun + ~ aUll ue41 JaleaJO Sl Z aUll JI .~ (E) (3 + a) Alleuad/lSaJalullel01 9Z'LvL 9Z'LvL 00'0 00'0 Alleuad '3 ISaJalUI 'a alqeo!ldde J! Alleuad/lSaJalul 'E (z) (::l + 8 + V) SlipaJ::l lel01 f:f:'6f: f:f:'6f: lUnOOS!a '::l sluawAed JOPd '8 l!paJ::l AjJa^Od lesnods 'V sluawAed/SllpaJ::l 'Z (6 ~ aUll ~ aoed) ana xe 1 . ~ :Sl!paJ:> pue Sluaw,{ed xel. S9'9SL (~) f:~OH dlZ Vd 3l\11S 31SIl~V~ AlIO avo~ 38al~8 13S13HN~38 Og{; SS3~aav 133~lS :ssaJpp" alai wo:> s,luapa:>aa REV-1502 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN .RESIDENT DECEDENT ESTATE OF FILE NUMBER OSWALT VINCENT WAYNE 21 07 01069 All real property owned solely or as a tenant in common must be reported at fair market value. Fair mar1<et value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real Drooertv which is iointlv.owned with riaht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION 250 BERNHEISEL BRIDGE ROAD, CARLISLE, PENNSYLVANIA APPRAISAL ATTACHED VALUE AT DATE OF DEATH 235,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 235.000.00 REV-15G8 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF OSWALT VINCENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER WAYNE 21 07 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 01069 ITEM NUMBER 1. GF EMPLOYEES CREDIT UNION DESCRIPTION VALUE AT DATE OF DEATH 575.34 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 575.34 REV-1510 EX + (6-98) *' SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY COMMONWEAL'TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF OSWALT VINCENT WAYNE 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. FILE NUMBER 21 07 01069 DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAllE OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST VALUE (IF APPliCABLE) 1. GANNETT FLEMING 154,929.41 100. 154,929.41 0.00 401 (k) BENEFICIARY - ELLEN OSWALT NON-TAXABLE DECEDENT 55 YEARS OF AGE TOTAL (Also enteron line 7 Recapitulation) $ 0.00 (If more space is needed. insert additional sheets of the same size) REV-1511 EX + (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS OSWALT ITEM NUMBER A. 1. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. FILE NUMBER VINCENT WAYNE 21 07 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: MYERS FUNERAL HOME ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) ELLEN M. OSWALT Social Security Number(s)/EIN Number of Personal Representative(s) 233983034 Street Address 250 BERNHEISEL BRIDGE ROAD City CARLISLE State PA Zip 17013 Yea~s) Commission Paid: Attorney Fees IRWIN & McKNIGHT Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant ELLEN M. OSWALT Street Address 250 BERNHEISEL BRIDGE ROAD City CARLISLE State PA Zip 17013 Relationship of Claimant to Decedent Probate Fees Accountanfs Fees Tax Retum Preparer's Fees PATRICIA A. ROSENDALE, CPA REGISTER OF WILLS - FILING FEE CUMBERLAND LAW JOURNAL - ESTATE NOTICE THE SENTINEL - ESTATE NOTICE S.W. BARRETT REAL ESTATE - APPRAISAL ON REAL ESTATE RECORDER OF DEEDS - FILING FEE TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 01069 AMOUNT 10,659.43 10,000.00 10,800.00 3,500.00 225.00 350.00 30.00 75.00 166.06 325.00 39.50 36169.99 REV-1512 EX + (6-98) * SCHEDULE. DEBTS OF DECEDENT, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS . RESIDENT DECEDENT ESTATE OF FILE NUMBER OSWALT VINCENT WAYNE 21 07 01069 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. DCM SERVICES, LLC - SEARS CREDIT CARD 1,513.63 2. LOWE'S - CREDIT CARD 186.99 3. KOHL'S - CREDIT CARD 920.29 4. CITI MORTGAGE - OUTSTANDING MORTGAGE 152,724.45 MORTGAGE IN DECEDENT'S NAME ONL Y 5. M&T BANK - OUTSTANDING MORTGAGE 4,352.29 MORTGAGE IN DECEDENT'S NAME ONLY 6. CITI MORTGAGE - MORTGAGE PAYMENTS 4,008.27 7. M&T BANK - MORTGAGE PAYMENTS 728.34 8. OHIO DISTINCTIVE SOLUTIONS 12.00 TOTAL (Also enter on line 10, Recapitulation) $ 164 446.26 (If more space is needed, insert additional sheets of the same size) "".,,,, "'. ". COMMONWEAL TI-i OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER 1 ~.'.'\.I"I- 21 07 010f\Q RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS ~nclude oU~ht spousal distributions, and transfers under Sec. 9116 (a (1.2)] 1. ELLEN M. OSWALT Spousal 17,479.54 250 BERNHEISEL BRIDGE ROAD 1/2 REMAINDER & CARLISLE, PA 17013 G. FLEMMING 401 (k) CHILDREN OF VINCENT WAYNE OSWALT 1/2 REMAINDER 2. CHAD DOUGLAS OSWALT Lineal 8,739.77 5238 E. TRINDLE ROAD MECHANICSBURG, PA 17055 3. JENNIFER L. ROSARIO Lineal 8,739.78 3741 GRANDEWOOD BL. ORLANDO, FL 32837-7360 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) S. W. Barrett Real Estate & Appraisal Services File No. 07-0448 APPRAISAL OF LOCATED AT: 250 Bernheisel Bridge Road Carlisle, PA 17015-9092 FOR: Irwin & McKnight 60 West Pomfret Street Carlisle, PA 17013 BORROWER: Vincent W. OSWALT Estate AS OF: October 22, 2007 BY: Stan A. Skowronek Certified Residential Appraiser S. W. Barrett Real Estate & Appraisal Services File No. 07-0448 1--- 11/20/2007 Irwin & McKnight 60 West Pomfret Street Carlisle, PA 17013 File Number: 07-0448 I n accordance with your request, I have appraised the real property at: 250 Bernheisel Bridge Road Carlisle, PA 17015-9092 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 my opinion, the market value of the property as of October 22,2007 is: $235,000 Two Hundred Thirty-Five 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, , ~G'. ~wr~'<- , Stan A. Skowronek Certified Residential Appraiser SUMMARY APPRAISAL REPORT ProDertv DescrlDtlon UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 07-0448 Property Address 250 Bemhelsel Bridae Road City Carlisle State PA Zio Code 17015-9092 LeQal Description Deed Book B-21. page 798 County Cumberland Assessor's Parcel No. 21-06-0015-006 Tax Year 06/07 R.E. Taxes $ 2564.00 Special Assessments $ N/A Borrower Vincent W. OSWALT Estate Current Owner Oswalt, Vincent W. Occupant: [xl Owner J Tenant [J Vacant II Property riQhts appraised rxl Fee Simple ] Leasehold I Proiect Tvoe I I PUD I I Condominium (HUDNA onlv) HOA$ N/A /Mo. Neighborhood or Project Name Middlesex Township Map Reference 06-0015 Census Tract 0118.03 Sale Price $ N/A Date of Sale N/A Descriotion and $ amount of loan charQes/concessions to be paid bv seller N/A Lender/Client Irwin & McKniaht Address 60 West Pomfret Street Carlisle PA 17013 Appraiser Stan A. Skowronek Address 124-126 North Hanover St. Carlisle. Pa, 17013 Location W Urban l!J Suburban W Rural Predominant Single family housing Pruent land u.. % Land use change Built up 0 Over 75% 00 25-75% 0 Under 25% occupancy fi~~1E ~~f One family 70% 0 Not likely 0 Likely Growth rate 0 Rapid 00 Stable 0 Slow 00 Owner 150 Low New 2-4 family 0% 00 In process Property values 0 Increasing 00 Stable 0 Declining 0 Tenant 275 Hioh 100 Multi-family 0% To: Residential Demand/supply 0 Shortage 00 Inbalanoo 0 CNersupply 00 Vacant(G-5%) Predominant", Commercial 0% Marketino time 0 Under 3 mos. fXj 3.6 mos. 0 Over 6 mos. n Vacant (eNer 5%\ 180 30 Vac \ 30% Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: The subject is bounded on the north by Enola Rd on the east by Bernheisel Bridae Rd on : the south bv Trindle Rd and on the west by Crossroad School Rd. · Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): , There are no adverse factors to affect marketability of subiect. Diverse stable employment and all supporting amenities are . II within easy driving distance. SMSA 3240 Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of properly values, demand/supply, and marketing time - - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): Prooertv sales records and MLS statistics show a steadv. moderate increase in propertY values over the past vear. Averaae marketina time of 90-120 davs shows a aood balance of supplv and demand. Few sales and financing concessions are needed in the neighborhood. . Project Information for PUOs (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? U YES U NO . Approximate total number of units in the subject 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 description Topography Rolling Site area 7.85 Acres m/I Corner Lot U Yes lXJ No Size Laraer than normal Specific zoning classification and description Residential/Farm Shape Irreaular Zoning compliance 00 Legal 0 Legal nonoonforming (Grandfathered use) U IIlegalU No zoning Drainage Appears Adequate Highest & best use as improved: rXT Present use n Other use (exolain\ View Open country Utilities Public Other Off-site Improvements Type Public Private Landscaping Average Electricity 00 Street Macadam 00 0 Driveway Surface Macadam Gas 0 Curb/gutter None 0 0 Apparent easements None Apparent Water 0 Well Sidewalk None 0 0 FEMA Special Flood Hazard Area U Yes lXJ No Sanitary sewer 0 Septic Streetlights None 00 nO FEMA Zone C Map Date 06/15/1981 Storm sewer 0 Alley None FEMA Map No. 420363 0010B Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): Private water and sanitary svstems are common to the area and have no adverse affect upon marketability. There are no aDDarent adverse easements, encroachments or other adverse conditions. GENERAL DESCRIPTION EXTERIOR DESCRIPTION No. of Units 1 Foundation Cone Blk No. of Stories 1 Exterior Walls Brick Type (DeUAtt.) Detached Roof Surface CompoShgle Design (Style) 1 StOry Gutters & Dwnspts. Aluminum Existing/Proposed Existina Window Type Wood Frame Age (Yrs.) 47 Storm/Screens YesNes Effective Age Yrs.) 20-25 Manufactured House No . ROOMS Fover LivinQ Dinino Kitchen : Basement Level 1 . Level2 FOUNDATION Slab None CIav.4 SpaQl None Basement Full Sump Pump No Dampness None Obs Settlement None Obs Infestation None Obs Familv Rm. Rec. Rm. BASEMENT Area Sq.Ft. 2079 % Finished 0 Ceiling Open Joist Walls Conc Blk Floor Concrete Outside Entry Yes Bilco Bedrooms # Baths INSULATION Roof Ceiling * Walls * Floor * None Unknown Den Laundry 1 area 1 1 3 2 1 2,079 . , Finished area above grade oontains: 6 Rooms; 3 Bedroom s\; 2 Bath(s\; 2,079 Sauare Feet of Gross Livina Area , INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors HrdwdMnvl Type HWBB Refrigerator 0 None 0 Fireplace(s)#L- 00 None 0 . Walls Drywall/Panel Fuel Oil Range/Oven 00 Stairs 0 Patio Concrete 00 Garage 2 # of cars Trim/Finish Wood ConditionAvg Disposal 0 Drop Stair 0 Deck 0 Attached 2 Bath Floor CerTile COOLING Dishwasher 0 Scuttle 00 Porch Covered 00 Detached Bath Wainscot Drywall Central Yes Fan/Hood 0 Floor 0 Fence 0 Built-In Doors Hollow Core Other None Microwave o Heated R Pool R Carport Averaae Condition ConditionN/A Washer/Dryer n Finished Drivewav 41Mac Additional features (special energy efficient items, etc.): Front covered porch. Rear patio. Condition of the improvements, depreciation (physical, functional. and external), repairs needed, quality of construction remodeling/additions, etc.: Improve ments are in average condition with no functional inadeauacies noted. The master bedroom's bathroom has had the shower stall removed with exposed wall stUdding in the shower area. . 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 the subject property: No adverse environmental conditions are apparent/disclosed. Freddie Mac Form 70 6-93 PAGE 1 OF 2 Produced using A.Ct software, 800.234.8727 WrItN.aciweb,com Fannie Mae Form 1004 6.93 SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT Valuation Section File No. 07-0448 ESTIMATED SITE VALUE, , , , , , , , , . , , , , , . . , . . . . . . , . . = $ 90.000 Comments on Cost Approach (such as, source of cost estimate, ESTIMATED REPRODOCTION COST-NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the Dwelling Sq. Ft. @ $ = $ 0 estimated remaining economic life of the property): Sq, Ft. @ $ = 0 Cost Approach deemed a poor indicator of value due to . = age of the improvements. Estimated Remainina . GarageJCarport _Sq,Ft. @$ = 0 Econom ic Life - 35-40 vears . . Total Estimated Cost Nej , , , , , , '" , , , , , , . = $ 0 Less Physical Functional Extemal Est. Remaining Econ. Life: 30 . Depreciation = $ 0 Depreciated Value of Improvements , . , . . , . . . , , . , , , , , , , = $ 0 "As-is" Value of Site Improvements, , . , . . , , , , , . . , , , , , . = $ INDICATED VALUE BY COST APPROACH, , , . . . . . . . . = $ N/A ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 250 Bemheisel Bridge Road 110 Locust Way 355 Hickory Road 138 Fieldstone Drive Address Carlisle Carlisle Carlisle Carlisle Proximity to Subiect "i:i/..!:: 2.4 Ml SW 4.5MIS 0.51 Ml WSW Sales Price $ N/A .1i'~:;;I':i:,ii'I;;';:.;I!(';:;I;.'I;I: $ 221.000 i'A"::I' :U'C:'.. .:::ii:: ,i.: $ 210 500 ,..;,,:..:: : : .;:: '.'; '.. $ 215.000 PriceJGross Liv. !vea $ 0.00 ttl $ 99.91 ItJ .::F U,' $ 97.45 ItJ i $ 115.65 ltJu'.i Data and/or Inspection MLS MLS MLS Verification Sources Courthouse Courthouse Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I + (.) $ Adjustment DESCRIPTION I + (.) $ Adjustment DESCRIPTION I + (.) $ Adiustment Sales or Financing I"~~iil.i None,Cash . None,Conv . None,Conv , . , , y::: ':::,',' :"'j: , . , Concessions , , , Date of Salemme WA:;: ..:i",,':I:\ 05/18/2007 , 12/27/2006 , 03/14/2007 , , I , Location Suburban Suburban , Suburban , Suburban , LeaseOOIdiFee SirclIe Fee SimDle Fee SimDle , Fee Sim pie , Fee SimDle . , , , Site 7.85 AclAvg .52 Ac/Ava , 29 250 .70 Ac/Ava , 35.750 .36 Ac/Ava , 29,250 I . , View Open country Residential , ODen country I Residential , , 1 Storv 1 Storv , l' StOry , 1 Story , Design and Appeal , , I I Q..aaity of Cons1rucfun Averaae Averaae , Average , Average , , I , Age 47 Years 47 Years . 36 Years , 15 Years , Averaae Good '-10%) , -22 100 Average , Avg/Gd '-5'At) , -10 750 Condition , , , Above Grade Total : Barns I Total I Ba--ms I I Total I B<rms I Baths , Total I Barns I Baths , Baths Baths , , I Room Count 20 6: 3: 2.00 7: 3: 2.50 ' -2,000 8: 4: 2.50 I -2,000 7: 3: 2.00 ' 2 079 So.Ft. 2 212 SoH. , -2 660 2.160 So.Ft. , -1.620 1 859 SoH. I 4400 Gross Livino Area I , , Basement & Finished Full Bsmt Full Bsmt , Full Bsmt . Full Bsmt , , , , . . . , Rooms Below Grade Unfinished FamRm/Ldv , -5 000 Unfinished I Unfinished , , . Functional Utility Averaae Averaae , Average , Average , , , , . , HP/CA I HP/CA I Heating/Cooling HWBB/CA FHAlCA I , , . Enerov Efficient Items TVDical TVDical I TVDical , TVDical , Garaoe/Carport 2 Car Garaae 2 Car lnta G I 2,500 2 Car Garage I 2 Car Garaae I , I I Porch, Patio, Deck, Porch/Patio Porch/Patio , Patio I 5,000 Porch/Patio I I I I I I . FireDlace(s), etc, 1 FireDlace 1 FireDlace I 1 Fireplace : 1 Fireplace I Fence, Pool, etc. None None I None , None , I , I , , I ~: , , I Net Adj. (total) 10.' 37 130 IXI + I 1- '$ 22.900 Adjusted Sales Price 1~1 ~it~:j~r.7'k of Comparable 220,9907'.&': $ 247 630 Ne 0.7% $ 237.900 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): Opinion of value ranae is $221.000 to $248.000. SurDlus acreaae adiustments are made at $5 OOO/acre. however since com Darable #'s 1 & 3 are on Dublic water and sewer two acres of the subiect are considered a counter balance the comDarable lots leavina 5.85 acres t.fQ $5.000/acre. Comparable #4 is included as the onlv suitable one story with acreaae althouah the farthest from the subiect and is included as addition SUDDOrt for the oDinion of value. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date. Price and Data 07/24/1996 08/31/1990 09/26/1979 12/31/1991 SOIJ'OB for prior sales $183,000 $119,500 $95,000 $1.00 within year of appraisal Courthouse Courthouse Courthouse Courthouse Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal: No prior transfers of the subject within the past 36 months and no Drior transfers of the comDarables within 12 months of their sale date. INDICATED VALUE BY SALES COMPARISON APPROACH. . , , . . . . , , . . , , . . . . , . . , , , . , . . . . . , , . . , . . . , . . . , . . . . . . . . . $ 235 000 . INDICATED VALUE BY INCOME APPROACH (If Aoolicable\ Estimated Market Rent $ N/A Mo. x Gross Rent Multiplier N/A = $ N/A This appraisal is made 00 "as is" U subject to the repars, a~eralions, inspections or oonditionslisted below 0 subject to completion per plans and specifications. CondilionsofAppraisal: The DrODertv has been aDDraised in current condition. This is for the clients use on Iv. Final Reconciliation: The Market Data Analvsis SUDDOrts mv oDinion of value for the subiect. The Cost ADDroach was not deemed an aDDroDriate indicator of value due to the aae of the subject and therefore was not included herein. The Income ADDroach . was also deemed inaDDroDriate for this analvsis. 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 certification. contingent and limiting conditions. and market value definition that are stated in the attached Freddie Mac Form 439/Fannie Mae Form 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 10/22/2007 · (WHICH IS THE DATE. OF INSPECTION AND THE El'FE:~TE OF THIS REPORT) TO BE' _ .235,OOO~ .. . APPRAISEIQ-~" _~. ~ "::'::::.~ ,. SUPERVI~RY AP~~"(O Y IF RE-S:U'~ED): ODid ooDid Not Sionature"'--- .M ()'-'LJ( , Signature'" . -' ---- f Name Stan A. Skowronek Name Steven W. Barrett, SRPA, SRA Inspect Property Date Report Signed 11/20/2007 Date ReDort Sianed 11/20/2007 State Certification # RL001572L State PA State Certification # GAOO0298L State PA Or State License # State Or State License # RB026921A State PA Freddie Mac Form 70 6-93 Cenlfied ReSidential PAGE 2 OF 2 cenifled General AI raIser Fannie Mae Form 1004 6-93 pp Appraiser Produced using ACI software, 800.234.8121 www.aciweb.com S.W. Barrett Real Estate & Appraisal Services SUDD/emental ValuatIon SectIon FileNo. ITEM SUBJECT COMPARABLE NO.4 COMPARABLE NO.5 COMPARABLE NO.6 250 Bernheisel Bridge Road 1&9 Limekiln Road Address Carlisle Carlisle Proximilv to Subiect 11.1 MI WSW Sales Price $ N/A rr' "":'I: $ 245.000 'r'::r~$ I, r;:rrf: ',",rl.,,';r $ PricelGross Liv. /!>lea $ 0.00 It! $ 102.08 1t!1;"f'T $ It! $ It!>T~:'H;rr,,;r " Data and/or Inspection MLS Verification Sources Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I + (-) S Adiustment DESCRIPTION I + (-) S Adiustment DESCRIPTION I + (-) S Adjustment Sales or Financing N/A None,Conv , , I I 0 I Concessions , 0 I I , , Date of SalelTime N/A;,:,:", r 08/20/2007 , 0 , , , , Location Suburban Suburban 0 , , LeasehokLfee SimIe Fee SimDle Fee SimDle , , , 0 , , Site 7.85 AcJAva 5.58 Ac/Ava , 11 350 , , , 0 , View ODen countrY ODen countrY , , , Desicn and Aooeal 1 StorY 1 StorY , , , 0 , , OJailv of Constnxfun Averaae Averaae 0 , , , , , Ace 47 Years 2 Years 0 -5 000 , , Condition Averaae Good (.10%\ , .24 500 0 0 , 0 0 Above Grade Total I B<lTns I Baths Total 0 Blims 0 Baths , Total ' Bltms ' Baths 0 Total' Bltms ' Baths 0 , 0 0 Room Count &: 3: 2.00 9: 4: 2.00' , , , , , , , , 0 , Gross Livino /!>lea 2 079 Sa.Ft. 2 400 So.Ft. 0 -&.420 So.F!. , Sa.Ft. , 0 , , · Basement & Rnished Full Bsmt Crawl Space 0 5,000 , , , , , Unfinished , , , . Rooms Below Grade , : , . Functional Utililv Average Averaae , 0 0 , 0 , . Heatina/Coolino HWBB/CA EBB/None , 4.000 0 , , 0 , Enerav Eflicient Items TVDical TVDical , , , Garaae/Caroort 2 Car Garage 3 Car Garaae , -5.000 , 0 , , , Porch, Patio, Deck, Porch/Patio Patio , 5,000 , , , , 0 Fireolace(s), etc. 1 FireDlace 1 FireDlace , 0 , , 0 0 Fence, Pool, etc. None None 0 0 , 0 , , , , , , 0 , Net Adi. (total) '~X-'$ 15.570 fx + r 1. 0$ 0 Ixl + I 1- ~$ 0 Adjusted Sales Price , r 'j>"'; '~',;,!'!J 'fl,)"'; Gr()S~:O.O% of Comoarable I' 'I~ ~""r 229.430 $ o Net' 0.0% ' $ 0 " $ Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): ITEM SUBJECT COMPARABLE NO.4 COMPARABLE NO.5 COMPARABLE NO.6 Date, Price and Data 07/24/1996 07/11/1995 Source for prior sales $183,000 $49,000 within vear of aODl'aisal Courthouse Courthouse Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and oornparables within one yeal of the date of appraisal: ~ ~ . . SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT 07-0448 Produced using ACl soh..a, 800234.8727 wwweciweb.eom FLOORPLAN Borrower: Vincent.W. OSWALT Estate Property Address: 250 Bernheisel Bridge Road City: Carlisle lender: Irwin & McKni ht I I State: PA Living ~ Den Kitchen ",'> ~ .",0, Q~ Sketch by Apex IV Windows ™ Bedroom File No.: 07-0448 Case No.: Zip: 17015-9092 E o e "0 Q) III Bedroom AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description SI;ze Totals Breakdown Subtotals GLA1 First Floor 2079.00 2079.00 First Floor pip Covered Porch 300.00 6.0 x 81.0 486.00 Concrete Patio 144.00 444.00 27.0 x 59.0 1593.00 GAR Two Car Garage 594.00 594.00 TOTAL LIVABLE (rounded) 2079 2 Areas Total (rounded) 2079 _I Borrower: Vincent W. OSWALT Estate Prbperty Address: 250 Bernheisel Bridge Road Cit'LgCll'lisle _ Lender: Irwin & McKni ht SUBJECT PROPERTY PHOTO ADDENDUM File No.: 07-0448 Case No.: State: PA __lip:_17013 FRONT VIEW OF SUBJECT PROPERTY Appraised Date: October 22, 2007 Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE Borrower: Vincent W. OSWAl TEstate Property Address: 250 Bernheisel Bridge Road Cit:L~Clrlisle Lender: Irwin & McKni ht COMPARABLE PROPERTY PHOTO ADDENDUM File No.: 07-0448 Case No.: State: PA i 'I I . k;';;f' i; 1'- I'~ ;/ i~' l,r~-. 1-':'- . ! i I I Zip: 1,!015-9092_ COMPARABLE SALE #1 110 Locust Way Carlisle Sale Date: 05/18/2007 Sale Price: $ 221,000 COMPARABLE SALE #2 355 Hickory Road Carlisle Sale Date: 12/27/2006 Sale Price: $ 210,500 COMPARABLE SALE #3 138 Fieldstone Drive Carlisle Sale Date: 03/14/2007 Sale Price: $ 215,000 Borrower: Vincent W. OSWALT Estate Property Address: 250 Bernheisel Bridge Road City: Carlisle Lender: Irwin & McKni ht COMPARABLE PROPERTY PHOTO ADDENDUM File No.: 07-0448 Case No.: State: PA Zip: 17015-9092 COMPARABLE SALE #4 169 Limekiln Road Carlisle Sale Date: 08/20/2007 Sale Price: $ 245,000 COMPARABLE SALE #5 Sale Date: Sale Price: $ COMPARABLE SALE #6 Sale Date: Sale Price: $ File No. 07-0448 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 prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he 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 comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF 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 conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. 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 arrangements 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 presence 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 were 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 financial 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 can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 . Fannie Mae Form 1004B 6-93 File No. 07-0448 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 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 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 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 effect of the adverse conditions on the marketability of the subject property. 9. 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 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: 250 Bernheisel Bridge Road, Carlisle. PA 17015-9092 APPRAISER: SUPERVISORY APPRAISER (only if required) Signature: <:"'~::;-\~ Q, ~~ u.) r~ ~. Name: Stan A. Skowronek Date Signed: 11/20/2007 State Certification #: RL001572L or State License #: State: PA Expiration Date of Certification or License: June 30, 2009 Signature: Name: Steven W. Barrett. SRPA. SRA Date Signed: 11/20/2007 State Certification #: GA000298L or State License #: RB026921A State: PA Expiration Date of Certification or License: June 30, 2009 o Did 00 Did Not Inspect Property Certified Residential Appraiser Freddie Mac Form 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 1004B 6-93 LOCATION MAP Borrower: Vincent W. OSWALT Estate Property Address: 250 Bernheisel Bridge Road gk~~!!i~le~~u_~ n___ ________~ Lender: I in & McKni ht I i I i I _ ____ ___StfltE~;_PA__ File No.: 07-0448 Case No.: o . _0 _____ Zip~u1?Ol~-?()~~ b Shermans Jffi~ L8fI{11sbUrgRd .. /7 I t ''-. '0", .,..-........--...-."..,.. ---~--- .,,----..-/'- -_...~' /-- / /' // Sea 1 e : / /./ ... / / /",,'. ", '.- // Prepared bV: Steven VI.!. BerrettR.E. .A,ppr Svc, (7"17)243-664f 21 i i I I I I I I I 1- I i I ! I ---~---~_____.__~_____J File No. 07-0448 ********* 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 ~ales, 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. 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _x_ 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. _x_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. _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. I _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 com parables on that individual rating. All com parables used are the best available. _xx15. 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. _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. _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. 22. Inground 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. 07-0448 ********* QUALlFICA liONS ********* _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_07/24/1996_, Consideration: $_183,000_. _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_30. 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. File No. 07-0448 ********* 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 nonpublic 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 I 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. ft GF EMPLOYEES CREDIT UHIO" P.O. BOX 67100 Harrisburg, PA 17106-7100 Phone: 717-763-7211 Ext. 2469 gfecu@gfnet.com November 29, 2007 ~~~iUW~~ " 30 2007 IRWIN & McKNIGHT West Pomfret Professional Bldg 60 West Pomfret St Carlisle, PA 17013 IR ': \ i;ll iV1Cl<..1'IIGHT Gentlemen: We are in receipt of your request concerning information on a credit union savings account Vincent Oswalt had with us. The account was opened August 1996, there have been no changes made to the account by Mr. Oswalt since that time. Originally Elsie Oswalt was named as joint owner, but Ellen May Oswalt provided us with a copy of a divorce decree wherein all rights of Elsie Oswalt were released. Attached is a copy of Mr. Oswalt's credit union statement with us covering the period from January 2007 through November 2007. Ellen May Oswalt closed the account on November 16, 2007. We issued her a check in the amount of $576.13 which represents the balance in the account including interest as of November 16,2007. If we can be of further help please let us know. Very truly yours, G. F EMPL. OYK!.. ..' S C RED IT UNION ~ /....... J~ " :-'/1 ,1,',1 .' ;1 , I/u", I' l"'" . ." .' I()IV"'"'" / 'L~~,i'L- -'Marie ChajkO~ I Office Manager Cc: file Attachment $i#zce 1978 Yn the ~ 01- {}ruuwit q~ Il~, JftC. GF Employees Credit Union Monthly Statement for the Period 1/1/2007 through 11/28/2007 Name: VINCENT W OSWALT 250 BERNHEISEL BRIDGE RD CARLISLE, PA 17013 Employee #: 04540 Company #: Org Code: Member #: 1725 Date: 11/28/2007 Transaction Date Description Savings Share 04/20/2007 05/04/2007 06/01/2007 06/29/2007 06/2912007 07/13/2007 08/10/2007 08/24/2007 09/07/2007 09/28/2007 10/19/2007 11/1612007 11/16/2007 Reference Total Transactions: ($549.30) PRO 1122007 PR01262oo7 PR02092007 PR02232007 PR03092007 PR03232007 Dividend PR04062007 PR04202007 ck#5026 PR05042007 PR05182007 PR06012007 PR06152007 PR06292007 Dividend PR07132007 PR07272007 PR081 02007 PR08242007 PR09072007 PR09212oo7 Dividend PR10052007 PR 10192007 Dividend ck# 6118 - account closed Transaction Amount Ending Balance: $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $2.25 $20.00 $20.00 <uoo.OO) $20.00 $20,00 $20.00 $20.00 $20.00 $1.83 $20.00 $20.00 $20.00 . $20.00 $20.00 $20.00 $1.96 $20.00 $20.00 $0.79 ($576.13) Loan Interest Paid $0.00 *****Not transferable except on the books of the credit union***** Previous Balance: $549.30 01/12/2007 Fixed Payroll to Share 0112612007 Fixed P~yroll to Share 02/09/2007 Fixed Payroll to Share 02/2312007 Fixed Payroll to Share 03/09/2007 Fixed Payroll to Share 0312312007 Fixedgayrolf to Share 03/30/2007 Dividend on Share/SuperSaver Balance Fixed Payroll tp $hare Fixed Payroll to Share WithdraWal from Share Balallce Fixed Payroll to Share Fixed Payroll to Share Fixed Payroll to Share to Share Fixed Payroll to Share Dividend on. Sl'Ian~fSuperSa~ Balance Fixed Payroll to Share Fixed Payroll. to Share ..... Fixed Payroll to Share Fixed Payroll to Share Fixed Payroll to Share Fixed Payroll to Share Dividend on Share/SuperSaver Balance Fixed Payroll to Share Fixed Payroll to Share Dividend on Share/SuperSaver Balance Withdrawal from Share Balance GCU101 Wednesday, November 28, 2007 Account Balance $569.30 $589.30 $609.30 $629.30 $649.30 $669.30 $671.55 $691.55 $711.55 $311.55 $331.55 $351,55 $371.55 $391.55 $411.55 $413.38 $433.38 $4S:r38 $473.38 $493.38 $513.38 $533.38 $535.34 $555.34 $575.34 $576,13 $0.00 Page 10f1 ~ liannett Fleming GANNETT FLEMING, INC. P.O. Box 67100 Harrisburg, PA 17106-7100 Location: 207 Senate Avenue Camp Hill, PA 17011 Office: (717) 763-7211 Fax: (717) 763-8150 www.gannettfleming.com December 26, 2007 Matthew A. McKnight, Esquire Irwin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 ~elaY(~ f3fC 21 2007 RE: U(WIN &i McKNIGf-rI Estate of Vincent Wayne Oswalt Date of Death: October 22, 2007 Dear Mr. McKnight: In response to your inquiry reo the above referenced estate, please be advised that Mr. Oswalt's 401(k) account was registered in the name of Vincent W. Oswalt. His date of participation was May 26,1985. Mr. Oswalt's account balance on his last statement dated September 30, 2007 was $154,929.41. Prudential should be able to provide you with the date of death balance. You can contact them at 1-877-778-2100. On November 19,2007, the entire balance was transferred to a 401(k) account in our Plan to Ellen M. Oswalt, who was the primary beneficiary. On November 20,2007, she withdrew $25,000 and 20% was withheld for taxes. Mrs. Oswalt also elected to begin her survivor Pension Benefit on January 1, 2008. Her monthly amount before taxes or medical deductions will be $789.65. If you have any further questions regarding this matter, feel free to contact me at 717-763-7211, Ext. 2227 or our Plan Administrator, Cathy Paul, at the same number, Ext. 2473. Sincerely, yYZ$~ Barbara R. McLemore General Counsel cc: C. Paul R. Savidge A Tradition of Excellence o~!eci', t .'" % ~..: . Myers Funeral Home, Inc. Boyd L. Myers Jr., Supervisor 37 East Main Street Mechanicsburg, Pennsylvania 17055 (717) 766-3421 Fax (717) 795-7291 A standard of excellence in Central Pennsylvania since 1910 Thursday, November 29, 2007 Ellen May Oswalt 250 Bernheisel Bridge Road Carlisle, PA 17013 Thank you for selecting our funeral home to provide services for your family during your bereavement. I hope that you found our services to be of the highest standards and that they met your needs and those of your family and friends. The following is a summary of the service charges as previously explained and provided in written form and herein indicated as PAID-IN-FULL. Vince Wayne Oswalt SUMMARY OF EXPENSES TOTAL OF SERVICE RENDERED LESS: Credits granted LESS: Total Payments CURRENT BALANCE $12,254.43 1,595.00 10,659.43 $0.00 Credits Granted: $1,595.00 Package Price Discount If there are any questions or concerns that remain unanswered, please call me. ~ <5 z "" )> 5 o 8 z o -l o ~ C/O m m :lD m < m :lD C/O m ~ C m ..,., o :lD i " o ~ }> Z -l Z ..,., o :lD ~ }> -l o Z n ~ 0. 3'"0 c (i) ~.(1) -. O:J ~crf..n::J.CD 90 :J -+ :J -. '" 0(Q 0 51g '" :' ~ -. o' -+ 6 -. -. 0 '" :J c -3'nW(1) 0. -. 0 -+ -. :J :::;;:J :J(1) 0 row~ 9.Q,::;; -. 0 --< (1)Q.Q,63'-+ =t 0 0 c v;' ;r. =t -;;; -. 0. 0 '" o c _. _ 0 30Q.~:::!l:::;:: _ (Q v n -. -+ro3s.(1)n :J-. (1) (1) (1) (i) (1) -+ ~. ~ nn=t:J==>= C (1) (1) 0 :J =l <' ~ < ~ 5' (1) 5' 0. Q. c w =t(Q30:30 Q3'O~~Q. (1) -. = :J 0 0. 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CD W llIJ 3 Q cr Q ~ 1:: ~ III N o o 'J ./>..:llI ~Ill N- ",Ill ./>..~ ./>..111 0'1:::J n III Z o OJ'J'J 000 000 000 333 I I I -0'1-.0 N.... ..00 000 0"0"0 "0 3 3 ~"s I -i I ~ I o ~ '" n Vl ..:::! -l -i o ~ ~~~ ;(1 x 6 :;:~~ C>>'J'J ...... /, '" ...... ""' ,., .J\J"t" I\)"'OJ -"Cotn O'JN I OJ ' ~./>..~ .... N I\) 0 .~ -- 0" A .... ~CIl -0 ~O '" !;; ?: 0 o z ~~ - '" ~~ - 0 z '" z - '" > '" ,... 0% .... - > C) CIl% CIl~ A> 1\)-< 1\)' . C/O AC C>>:::; ....'" ....1\) o o C) o \.f\ \.N ~ \}i c o 3: CI) m ;:lO < - n m en , r- r- o .... I Q LOWE.S Everyday Low Prices Guaranteed at Lowe's Find a lower price and we'll match it PLUS take an additional 10% oH! We gUJl'lnt~e our everyday cOl1lpetit~le prices. II you find a IO'her everyday or advertised price on an identical stock It!m al aO'f' local 'etail conpetilor that has the Rem In stock, we'll OW lhelr p~ce by 10'k "hen you buy from us, Just bring us the competitor's CJrrenl ad, or we'l call 10 verit/lhe ~em's price that you h,ve foun~. Cash/charge cald and carri purchms only. Competitor's closeout, special order, discontinued, clearanca, liqLldatlon and damaged items are excluded from this offer, On percent off sales, we will malch the cornpelitor's per:ent off offer, limited tJ reasonable quantities l:lr hOllllllll'lner and one-houSll order quant"les lor cash and carry con1ra~lor6, Currenl in-slore price, ~ lower, overrides lowe's advertised price. Prka gU81antee hcnored at all Lowe's relaillocalions, labor :harges lor product installation ara elcluded fr3m our p'ice guarantee off~r in our stores liilh an Inslalled Sales f'rogram. Visit store lor complete details, / ' /E"ER"VU~Y" : LOW \ \ PRICES ,I ,GUARANlEEO/\i Lowe's Account Statement Account Number: 819 2339 003274 8 Account Holder: VINCENT W OSWALT Billing Date: 11/10/07 Payment Due Date: 12/05/07 aAtANCel$~ MM.ARy],::1 Plan 1nL REG ...........-.........................-...'....... ...........,.................................... ..................._....._h....._.'.......'.'... ........................-...........'.. ................-.....-...,..... ...........-.....,.-....... ....................,........ ...........-.......,..... ....,.................... .............. ....._............. ...... ..h...,....._....._~.......m..... .... ............... ....-..-..........,..........,.... .....................-.......,................. .................-.......,.,.............. .......-.,...............-. ................,....... PrevIous Balance $0.00 Payments +/- FINANCE . Credits CHARGE (net\ $0.00 $0,00 + +/- Debt Cancellation, Purchases Insurance. Adlustments $186.99 $0,00 New Balance $186.99 MInImum pavment $15.00 = .,.........-................ ...................-.'..... .......-.......-............. .......-...-............ .........................". ................-.......-.-. .......,.........-.-.-.'.....'. ...........-.....-...-.-..... ..............'......'...... ". .,....-.............-.......-............. .,.....................-................ .. ............-......-.....,.,....... ................................-. - - - - - - - - - ::IRA~~A~ltQ"$QMMABy:::.::u: Tran Data Invoice Number 10127 02199 Amount $186.99 iii - == - - - - - ~ - - - - iii ~ == - - ........................,...-. .............-...-.,....-.... ...........-.......,..... DescrIDtlon STORE 2223 MECHANICSBURGPA WEA THERSmlP SOFT GOODS - THERMWELL WEATHERSmIPSOFTGOODS- THERMWELL TOOLS - STAPLERS & STAPLES TOOLS - STAPLERS & STAPLES WEA THERSTRIP SOFT GOODS - THERMWELL POL YETHYLENE-CONSmUCnON FURRING smlPs Plan Tvoe REG :::FI~A~q~G!1~Rgl;~Q..,,.,~Ry: .... . .... Plan Type REG = ..-....--.-....-............,.................-..._..................... .....-.-..._._.-..._......................-.......................... .. .....................-........................ .............-.-.....-.-.-. ........................... .....................-.-... .-......................... ........................ .-...........-.................-...-...-. ..-.............................-....... ..................................... ......................... Balance Subject To Finance Charge $0.00 Dally Periodic Rate .06025 % COFl'espondlnll ANNUAL Days This FINANCE Balance PERCENTAGE RATE Billing Period CHARGE Method 21.99% 31 $0.00 20 Total Periodic RNANCE CHARGE: $0.00 /}:1/ /00 ~ t/~G./~ .~j-!,i. CUSTOMER SERVICE: For account Information call 1-800-444-1408 NOTICE: PLEASE SEE REVERSE SIDE FOR BilLING RIGHTS AND IMPORTANT INFORMATION, PAYMENT DUE BY 5 P.M. ON THE DUE DATE. We may convert your payment into an electronic debn. See reverse for details. 7009 0004 9NO Z 7 10 071109 I Page 1 of 1 9Z94 0010 ZCSZ 6Z81Z oJc\ II J Cf.J 0 I Page 1 of 1 Account 029-6119-522 as of Nov 12, 200 Your Payment is Due on Dec 12,2007 . A SPECIAL HOLIDAY GIFT FOR YOUI As a Kohl's MVC, you'll soon receive a special holiday gift 'rom Kohl's. Take advantage of this opportunity to save more during the hOlidays. Previous Balance Total Charges Total Payments Total Credits Finance Charge +$~ 200.00 0.00 + 18.24 New Balance To Avoid Finance Charge Pay $ 1,334.~ 445.00 Minimum Due 40.00 Transaction Summary of Account 029-6119-522 l21al OCT 26 Purchase at the Mechanicaburg Store .................................................................................... $191.40 (1) Updated Sepcrates.............33.99 (1) Corp Casud Sptwr...............21.45 (1) Updated Sepcrates.............15.99 (I) Jrs Dress Shoes.......................29.99 (I) Maternity Tops.......................18.70 (1) Jr Skirts! Jumpers.................... 15.30 ( i) Updated ~epcrates.............23.99 (2) Womens Hosiery ...................17.00 (1) Mens Wovens ........................14.99 NOV 6 Thank You For The Payment ....................................................................................................( $200.00) NOV 12 Purchase at the Mechanicaburg Store.................................................................................... $404.53 (6) Womens S1eepwear .......... 144.00 (1) Newborn Appcrel ................20.40 (1) Infant Gifts.............................. 15.00 (4) Development Toys...............42.88 (1) Dvds.........................................19.99 (16) Other Items......................... 137.69 ( 2) Infant Bedding ......................33.00 (1) CartelS Bdy&t..........................15.99 (1) Discount.............. ................( 70.62) ( 1) Infant Apparel.......................26.25 (1) First Mom Layette .................15.60 (1) Tax..............................................4.35 NOV 12 Finance Charge ............................................................................................................................. $18.24 Did you know 100% of net profits from Kohl's Cares for Kids $5 books, plush and CDs benefit children's health and education? We've donated $85 million to date - your "Guess o I" ! Periodic Rate 1.83% Notice: See reverse side for important information. (..); Quantity greater than 99 -tm:r"'OO o ~-1I 5' !1l. If Q n 1IJ ;; .. - i' I - i ." :0> ~ 1"'1-< .. .... ~n3: ~~~N~~E lIt:;~Cj""'clll ." > -< 3:n ~ I"'1c ..1't....i~Z:O ~;;::l ~....:o I'.>~ ~Cl"'l . ' , ' CI c Z lIt:;:t~-..JI"'1-t 002829 ::I=; 1111111 1~ co Ol\Jm< 6' )>01r- 1l ;;ooooZ r oJjii 0 ~ -m m 00 s:::Z Dr r;;o ..... ~l 3 mZo 1:: ~ . -o:I:oo:E So - )>!!!:Eo 8 -,,(0)>00 2) 3 ~~~:E 'i -"[II )> ::I ~2Q ~ (5' - ~ ~ 00 =; to(j) ........... co I\Jm W " ~ - ;;0 f 0 w ~ - ll> a ~ ~ 0 II> <J ~ :;' <Cl ~ -.,j !!1, So '< ~ 3 0 .s .g CMI-SSREG-0807 "","-m-"O""'" > fCl> ~ ~ l!l ~:::f~ 8 !it ~}.i!!iSoe ~ !!!~~6?iii'!: ~ >~ 0..0)-_1I>0!\ to -<:::g"'~.s !1l. ~~'" &l~' ~!I! o '" ON~ on; ?J >15'2 f't ~ ~mg ~ (J):;o-..J fiiz ~~ ~(J) Cl~ w~ o " ~ o ........ O>~~ J'.> _0> i jo.., _r-> rri ~~, ~~~ Rj~8;~~z 00" CJ) en 8 ~ o ~ ~ ~ '" Jd 8 ~ o ! ~ o 25 ~ ~ o ~ ! on ~ ~i [ !!II ~ s: iil i ~ f i Ii ~ g i~ fi i '" &0... B, 0 ll-.a~ ~ 3 0 i ~ ~ ~ ..... 'Ii c: ~ :i ~ ~ 1 .~ rn ::I '<; Z ~ ~ ..... ~' ~ t sa. g) 3 o 1 r--t- \.0 OJ \.0 roe YNN:~~~~~~=fN 111111111111111111111111111111111111 UIIIIIIIU II C/J=; fg .a~ erg ... =-: ~: Ii i~' ~~ -= Page: 1 Document Name: untitled ACDT 2 CIS ILN ACCOUNT DETAIL 07/11/29 11.08.12 96 OP EBRN MS FIRST PAGE OF ACDT RETURNED (INQ NXT) COlD 0096 PRODUCT ILN ACCOUNT 100 001 8827792 0001 MODE INTEREST INCLUDED TYPE SIMPLE INT/FIXED & T BANK * * * * DUE DATE 07/12/20 OFFICE NUMBER PAYOFF AMOUNT 4352.29 OFFICER GOOD UNTIL 07/11/29 COLLATERAL CODE DATE CLOSED GUARANTOR LAST TRANSACTION: NO OF EXTENSIONS DATE 07/11/08 MATURE DATE CODE 30A LOAN RATE AMOUNT 242.78 INSURANCE CURR DELQ N PREPAYMENT FEE CULO ACTION . CO INQ * * * * M DATE OPENED 99/06/16 NOTE AMT 20000.00 ORG BAL 20000.00 CURR BAL 4322.42 TERM 120 MONTHLY 242.78 STATUS OPE NO. PAYMENTS MADE 101 NO. TIMES LATE: 15 DAYS 30 DAYS 60 DAYS 90 DAYS AUTO DEDUCT INDICATOR INTEREST DUE LATE CHARGES DUE CHARGES DUE 1 SIMPLE INTEREST LOAN 1 \ Y 11. 95 AUTO DEDUCT ACCT # INTEREST PD THIS YR INTEREST PD LAST YR 3741375764 397.10 627.04 000805 KSTILN 6610 N 09/06/20 7.99000 N ._~_.._--~._-----------~------_._-_.._---~'"--~--".__.-- --~-----~.~-------_._-------------------- -----" --~_. ------_._---_._-------~~--------- ryate: 11/29/2007 Time: 11:08:17 AM ()I'J< )>01- :;ooZ rCJ() -mm ~:;oz mz-f "IQ )>!!!en ....~~ ....,r)> ~CJ!:i 01:;0 ,- coO 0(;) 18m :;0 0 --tJ ~ P ~ .....,,-.. ...... Q 0 - (' -- ~ --- Q) C> 0 -J ~ ----- -t a 0 ~ c: (il jI! ~ a. ~ , z 0 < <Il 3 C" ~ ~ 0 .?' ~ I\.) l\.) 0 0 0 -..j 0 ~ ----- (\.) o o -f"C en I ':s''' -. . III ~ 3 I ::l -."C . ,.;-g..zl '<0.C'l' g. c:: I 0:;0-' co 0 I _::l. c:: _ I ~ ~ . 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