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Home My WebLink About01-0583 Register of Wills of CUMBERLANICounty, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Fogene Kepner No. ~) -0 I - 5 83 also known as Jeanie Kepner , Deceased Social Security No. 2cb- 32 - 0 ~91 Petltionef(s.l. who is/afe 18 'W'catS of age Of older. .pP'~tiesl tl')l: (COMPLETE "A" OR "B" BELOW:) Q A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut Decedent, dated and codicil(s) dated named in the Last Will of the StaTe I~eyant circumstances. e.g., renunciation. death of executOl. etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: lU B. Grant of Letters of Administration ie.l.a., d.b.n.c.La: pendente ht~; dlllonte ab9tmt;a, dlH8flt~ m.inOlill'lteJ Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence Trisha E. Miller Dau hter (CO Decedent was domiciled at death in Cumberland residence at 40 G::>rdon Drlve, car1ls1e, PA "',J County, Pennsylvanl~, With his/her last family or principal 1/013/ ,vOf"+h m,el4/e.J4,d \list Sll~el, numbcl <lllri mUnicipality) Decedent, then 59 years of age, died May 29 , 20 01, at Carlisle Hospital, Carlisle, PA tLucationJ Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property ......................... $ (If not domiciled in PAl Personal property in Pennsylvania. . . . . . . . . . . . . . . . . . . $ (If not domiciled in PAl Personal property in County. . . . . . . . . . . . . . . . . . . . . . . . . . $ Value of real estate in Pennsylvania .............................................. $ Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Real Estate situated as follows: 40 ('-{)rnon Dr; vP, r.i'lrl isl p, FA 17013 15,000.00 10'800.00 25, 00.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and reSidence Lto -013 Y .-0{ Oath of Personal Representative Commonwealth of Pennsylvania County of The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petit;onerlsl ~i11 well and truly administer the e~ng to law. . Sworn to and affirmed and subscribed ~ {'. (J1,M before me this 20th day of DECREE OF REGISTER 21-2001-583 Estate of Rogene Kepner, A/K/A Jeanie Kepner also known as Deceased No. Social Security No: ?Oh- 32-0591 Date of Death: May 29th. 2001 AND NOW, June 22nd , 20~, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters 0 Testamentary 0 of Administration are hereby granted to (c.La; d b /l,r: t pender.le lite; dUlante ab:;ent:a; dwanIc rnlflOlil;II.'1 Trisha E. Miller in the above estate and that the instrument(s), if any, dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.......................... . Short Certificate(s)... 5..... Renunciation................ .. Affidavit ( )................. Extra Pages ( )............ Cod i c i l. . . . . . . . . . . . . . .. . . .. .. . . . . JCP Fee........................ Inventory & Tax Forms... Other.......................... .. TOT A L..... .. ... .. .. .. ..' ~ $ 60.00 , '-u/P~~ Mary C. Lewis t7 REgister of Wills $ $ $ $ $ $ $ $ 15.00 5.00 Attorney: 1.0. No: Address: John D. Sheridan, Esq. 82275 2080 Linglestown Rd., Suite 201 Harrisburg, FA 17110 (717) 540-9170 June 22nd, 2001 $ 80.00 Telephone: DATE FILED: MAIL LETTERS 'ill AT'illRNEY JOHN D SHERIDAN RW- 7 a POST JANUARY, 1999 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Rogene Kepner. aJk/a Jeanie Kepner Date of Death: May 29.2001 Will No. Admin. No. 2001-00583 To the Register: ~ I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following on fp -7..7 -OJ at the below listed addresses: Name Address Trisha E. Miller. 515 Grahams Wood Road. Carlisle. PA 17013 Date: Notice has now been give to all persons entitled thereto under Rule_5.6(a) except: L L,J7-01 I' - Signature J hn D. Sheridan Es Name 2080 Linglestown Rd., #201 Harrisburg. PA 17110 Address (717) 540-9170 Telephone No. Capacity: _ Personal Representative ..x Counsel for Personal Rep. n/a IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF ROGENE A KEPNER , Deceased No. 2101583 of 2001 To the Clerk of the Orphans' Court: Enter the claim of CAPITAL ONE Acct. 5291151817745704 In the amount of $403.85 , against the above entitled estate. The decedent, who resided at 40 GORDON DR" CARLISLE PA 17013 died on 5/29/2001 . Written notice of said claim was given to TRISHA E MILLER ,if known to claimant, at (Personal Representative or counsel) 515 GRAHAMS WOOD RD, CARLISLE, PA 17013 on August3,2001 (Date) (Claimant) 7~~ Address: 5330 East Main Street, Suite 200 Columbus, Ohio 43213 Claimant's Counsel Address () s;: )> "1J )> s:: m --I I 0 )> en --I 0 0 z :;; -< z ;:0 -:! 0 m m en --I 0 en z m ---- en 0 ;:0 =+; )> "1J ll) ---- (J1 s:: "'Tl I "0 en W m ;:0 )> "0 -..J -...J W 0 Z (") '-' 0 () G) en ll) -...J m 0- -" )> m () CD ~ s:: "1J 0 Z 0 '-' )> :;; m c r- Z w Z > )> ;:0 -...J r- --I 0 w en 0 !: ^ --I <0 ---I m Z Z "1J 0 )> en m z "1J --I m N "1J m ;:0 -" r- 0 () N 0 -" 0 (J1 )> _0 m en OJ () w r () m m 0 )> r en c m s:: 0 OJ c en 0 I ~ W N -" W COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SHERIDAN JOHN D 2080 L1NGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110 _____n_ fold ESTATE INFORMATION: SSN: 206-32-0591 FILE NUMBER: 21-2001- 0583 DECEDENT NAME: KEPNER ROGENE DATE OF PAYMENT: 08/21/2001 POSTMARK DATE: 08/20/2001 COUNTY: CUMBERLAND DATE OF DEATH: OS/29/2001 NO. CD 000177 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: TRISHA E MILLER C/O JOHN D SHERIDAN ESQUIRE CHECK#106 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS $1,000.00 MARY C. LEWIS REGISTER OF WILLS CLAIM FORM. ORPF..ANS' COURT DIVISION 0: ~' . COURT O~COMMON PLEAS OF ~ \...; ~ ~~~. COUNTY ESTATE OF ~C)Q'-<;:) ~\?~ ~C'6 NO.g..\..___e:,\< S~~ Notice of claim by ~ 0 ~"'- ~ e:,,,-- -, . in the amount of S ~6) _ '":)~ filed pursuant to section 3384, Probata, Estates and Fiduciaries Code Laws of 1972, Act No. 104 effective July 1, 1972 as amended. Data <=t ~ \. '-\ ~~\ 9441 LBJ FREEWAY Lock Box 30 Dallas, TX 75243 TO TEE-=t:LERK OF TEE ORPHANS' COURT DIVISION: Enter the claim of ~ ~~ ~ ~ "-... ') (Cla~ant and Address) in the amount of S 9- G 1_ ~" who resided at (~ - \ ~ 7:'\ "-..-.Q .. (Address) ........o...<S~ Written notice of said claim was ~ to against the above entitled Estate. The decedent ~ a c~ Q~' (Personal died on 1) at on (Address) (Date) The basis of aforesaid claim is as follows: (Itemize fully to enable personal representative to make proper investigation). ~~~ acx.~ ~ \o~ ~~\ BY v-O-~"\..., A....l~~ 9~WAY Lock Box 30 Dallas, TX 75243 (Address) Claimant'S Counsel (Name) (Address) ~.\~........... ...1.rt_......_ ..HIIII...'......,.. 11~.l.\1It......... .u~ '~~J:." . ~ ~', . (- \ 1 1 / j .' / FIRST CLASS MAIL " i , ' 2080 LINGLESTOWN ROAD HARRISBURG, PA SUITE 201 ~I - 01- 58" 3 1711 0-9670 ........... . Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 ;;,' ~ ~ '- ~ ~ ~ ~ ~ - ..... - ~ U) U) :3 (.) I- U) a: u.: ''''.lJ i'0 .h,: ()-:.' ~ - $; <: - IJl <..,........~-... . d I'\J 9.g ,~. 0- ~;,) (0 r.J .."., LAW OFFICI'S SERRATELLI SCHIFFMAN BROWN & CALHOON, .P.C. LORI K. SERRATELU STEVEN J. SCHIFFMAN MICHAEL F. BROWN RONALD L. CALHOON F. R. MARTSOLF January 14,2002 Register of Wills Cumberland County Courthouse One Courthouse Square Carli.sle, PA 17013-3387 ac; ;;!f ::1 ..". cr'" . C' Fa :0 :Ore G~: ~'? 1.:_., \:-:;" '-- :::e> z Ui Re: Estate of Rogene A. Kepner STEVEN O. SPAHR No. 2001-00583 PA No. 21-01-0583 JOHN D. SHERIDAN * DEBORAH L. PACKER MELANIE L. ERB GARTH A. STEPHENSON ( )! ( (lUll",!'! :\ \1) ,\ !)( 1:,11' ( ),,11 ' \<1,11,11(.<11',\ ,\ "-I' " I , ~III .~(lr)l) I : '-,I ,[ ! I\{ ) 1 1\: l!\ i-I i (i.1Jh--il (717) 540-9170 -. i - 'j.-+i'i-) 1('\: ...,..,i)( if ""Il( L 1\\( (H11 ~:g N (,,j 1.0 Dear SirlMadame: Enclosed for filing is the Inheritance Tax Return with regard to the above captioned matter, along with a check in the amount of$135.00 representing the tax owing and a check in the amount of$15.00 representing the filing fee. Please time and date stamp the additional copies and return them to me in the enclosed envelope. Thank you, in advance, for your assistance in this matter. Very truly yours, SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.c. /~)" '). ~i ' !!/}.. :,~ k1U-L ~_/I':,-udC'}~~ _John D. Sheridan JDS/dae Enclosures cc: Trisha Miller COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRIS8URG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SHERIDAN JOHN D 2080 L1NGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110 n___n_ fold ESTATE INFORMATION: SSN: 206-32-0591 FILE NUMBER: 21-2001- 0583 DECEDENT NAME: KEPNER ROGENE DATE OF PAYMENT: 01/15/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: OS/29/2001 NO. CD 000747 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $135.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: TRISHA E MILLER C/O JOHN D SHERIDAN CHECK#120 SEAL INITIALS: DO RECEIVED BY: I; ',:., J,' REGISTER OF WILLS $135.00 MARY C. LEWIS REGISTER OF WILLS r 7 G REV -1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECE- DENT CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION OFFICIAL USE ONLY I {; ~ ;( .3 ?~ :A E83 REV-1500 INHERITANCE TAX RETURN FILE N~BIER RESIDENT DECEDENT DI COUNTY CODE Or YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kepner Rogene A DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) OS/29/2001 12/30/1899 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 206-32-0591 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 3. Remainder Return B (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~ 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach a copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~~tHf$}$_J()N)MQ$tJr~I~~eOM~ijltlO(lijij~~t~$~timlNel~~I~t$H~Of)~tlM]tiX]N!<)'AMjtJbN\$HO~liUJflgi[bUf~~t~~Q}tOf NAME John D. Sheridan FIRM NAME (If Applicable) SERRATELLI, SCHIFFMAN, ET AL. TELEPHONE NUMBER 717-540-9170 COMPLETE MAILING ADDRESS 2080 LINGLESTOWN ROAD, SUITE 201 HARRISBURG, PA 17110 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) OFFICIAL USE ONLY (1) (2) _ :0 :J:)(D ~~ '...; 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) .'~~~ (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 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 PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0 X.O 00 (15) 16. Amount of Line 14 taxable at lineal rate 26, 394 X.O O. 045 (16) 17. Amount of Line 14 taxable at sibling rate 0 X .12 (17) 18. Amount of Line 14 taxable at collateral rate 0 X .15 (18) 19. Tax Due (19) 20. 0 ~e.Hec((8e.fijSJfVOU\iBeB~Ultst'NdARe.mlNP:df:AN6.\$ijjiAYMaftl 89,856 63,462 26,394 o 26,394 o 1,188 o o 1,188 ........................... ........................................................................ ........................................................ ............................. :: ::. ::::.:::::::::::....::.::.:..::.....::::iii-Wee:$OaetO:AN$WeaAaJ4Ue$twNSON.:e:AUe:g::ANl;ra~CBeCKMA]Hg*:\\\:~:: o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of Name Address Tax ID 206-32-0591 Executors (Page 1) Trisha E. Miller 40 GORDON DRIVE Carlisle, PA 17013- 167-52-8928 PA REV-1500 EX (6-00) C I Page 2 Decedent's omplete ress: STREET ADDRESS 40 Gordon Drive Cumberland CITY I STATE I ZIP Carlisle PA 17013 Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1,188 o 1,000 53 Total Credits (A + B + C) (2) 1,053 3. Interest/Penalty if applicable D. Interest E. Penalty o o Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. ...... .:.... :::::'::::>:;:;;:::::::::;:;;:;:;:;:;:;:;:;:;:;::; :);:;::;::/::::::::::::::::::::://// .::::::.::::0!))~m0:~:j:)):::!!r::I::::;:::::~;:I;i;:;;~::;~:}::rr"~;!:'::;00:~~~.. ;;;;;;::;)))))::=... ..........:: ::::::;;::;:::::::::::;;.::::::: PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. (3) o (4) (5) (SA) (58) o 135 o 135 Did decedent make a transfer and: a. retain the use or income of the property transferred; ....................................... b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on information of which pre parer has any knowled~e. SIG U E OF ~~N RESPONSIBLE FOR FILING RETURN DATE . Itt. IMUt I~ '6~ ADDRESS 40 GORD SIGN OF Yes No ~ ~ ~ ~ D CARLISLE, 17013 LINGLESTOWN RD., SUITE 201 HARRISBURG, PA 17110 ............................ :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:,',:.:.:.:.:.'.:.:.:.:.:.:.:.', .. ..... .... ,.. . ......... ...... ............................. ...-....... ...................... ............................. ..... ..................... ............................ :.:.:.', '.'. . ....:...:.:.;.:.;.::::. .. .. ;.;;; .... .....;.;.......;.;;;;:;:-; ;;:..................;.;.;.;.;;;;;;;;;;;;;;;;;;;;;;;;;;;;; : ... .;:::.............. .. For a s'ot death' on or ~fter July 1~ 1994 and before January 1;'1995~ the tax rate Imposed'o'':,the net value of transfers to or for"t'he use of ihe'su'rvfvlog spo'use'ls'S%'" [72 P .. 9116 (a)(1.1)(1)]. For dates of death on or after January 1, 1995, the tax rate Is imposed on the net value of transfers to or for the use of the surviving spouse Is 0% [72 P.S. 19116 (a) (1.1) (II)]. The statute dnA'= nnt exemnt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse Is the only beneficiary. For dates of death on or after July 1,2000: The tax rate Imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child Is 0% [72 P.S.19116(aX1.2)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S.19116(1.2) [72 P.S.19116(aX1)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 19116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent In common with the decedent, whether by blood or adoption. . . . . . . . . . . . . . . . . . . . . ................... .................... ................. o PA 15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-'S02 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rogene A. Kepner All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. SCHEDULE A REAL ESTATE FILE NUMBER ITEM NO. 1. DESCRIPTION VALUE AT DATE OF DEATH 1 40 Gordon Drive Carlisle, PA 17013 85,000 See Attached Appraisal 9 PA15021 NTF 10871 Copyright 1999 Greatland/Nelco LP - Forms Software Only TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 85,000 George R. Ulsh 4099 Derry Street Harrisburg, PA 17111 07118101 Kepner Estate cia John Stleridan 2080 Lingleston Road, Harrisburg PA 17112 Borrower: File No.: 40 Gordon Dr. Carlisle, PA 17013 Client: Kepner Estate '10817 Re: Property: In accordance with your request, we have appraised the above referenced property The report of that appraisal is attached. The purpose of this appraisal is to estimate the market Vc,IU8 crf the property described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a ptlYsical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an economic analysis of the market for propelties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The value conclusions reported are as of the effective date stated in the body of the report and contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. :'"""y I. {/4../ .~.. " George R. UIsIl ) - RL 000409 L '--" R & L APPRAISAL ASSOCIATES ~/'- . i _ -l. ./' ../'/' // / SUMMARY OF SALIENT FEATURES - Subject Address .10 Gordon Dr. Legal Description Referenced in Record fleak 25W !'age 183 ;;; City Carlisle -- County Cumberland .. - State PA ! .. Zip Code 17013 Census Tract 0119 Map Reference 29-05-0425-086 - Sale Price $ Market Value Date of Sale N/A - Borrower! Client Client: Kepner Estate ., Lender Kepner Estate clo John Sheridan Size (Square Feet) 1,127 Price pel Square Foot $ 7542 -, - Location Rurall.l\vg - .. : Aye 2 Yrs Est ;;; Cendrtion Good ;. T etal Rooms 6 Q Bedrooms 3 Baths 2 - Appraiser George R. UI'3h ; : Dale of Appraised Value 07/18/01 -- Final Estimate of Value $ 85,COO Form sm -- "TOTAL 2000 for Windows" apflr~o,~ software hy a!a modi1, inc. --l-BDD-MAMODE R S, L Appraisal ^:;scl.'ii~es Gporrl" R, Ulsh Summary Appraisal Report Kepner Estate Pr rt c' i.2!!...- IJNlfO~M RESIDEI\l!!.ll.l APPRAISAL REPORT Filerlo. 10817 fiQQ.!Lrt1Mgr!!.~_~,O G9njo-"!J:J.!:c____.___________.~!ty~2<~usl~___ S~ale PA Zip Code 17013 leW.!)~g:liQ.tiQ!L..B.t'~r:~nced .in Recor:9. BO<2_k 25I,/\{LafLe..1_81____. -------------.-__~~~l!l~!!.~9 .AssessQ['iY~cel No. See.t.~!<--'l1~r:efer".n~_num~'________,_.Iq:s'!e!!I_:2()O.1...__._fiL T~xes $ 75000 Sveci~ Assessmer1!s $ N/A__ Bonower Client: Kepner Estate Cunent Own:.r Kepner ~ . Occurant:<J Owner " Tenant '1 Vacant .. Pro e (hts raised fee 8im lie '"T: I LeasehGl,j -.-f:!2EsL!)fl!!!llim I Condominium IHUDiVA on HOA $ /Mo. Nei hhorhGocl orj'mkr-t Name~"-Ml~c:II"-t~_:!'OWIl~bi2_._______M~j!1\~!erenc~.1fJ:Q~Q425-QilQ_QJlnsus Tract Q1.1~__ Jl,,!!,j'~.J..~~ket Val~J1~~L~i!!~.~,4___.__.J1~j,~l!ijQll.llli~_?f!l()!!!rr.Q!ll@ charg~~if.onces,ioD2.to be llaid bU~~lJt._______ l!llli!~ClierrL--':<_eJll:!er Es~~.c/o JQ!1.f!_Sherr.d~_______'~ddr~~..zQ8.Q.i,ir'i1I,,5t"_n_B.,,~j~!'ls.l2urg PA 17112 Anpraiser _ George R. Ulsh _ Mdress 40~.J.ler~tTaet. Harrisbur , PA 17'111 Locat~Jn iJ Urhan l~ SUbu~ll~n ['iiRulal I Predo~lnanj , I~~II~ amity ~d? Prelli!nt land use % BUln up [~J Over 75% IJ 25. 7b~, ~:J Under 25%1 c~6CCllP.ntV $(000) (yrs) One t,unily. 65 Growth rate U Rapid [2j Stabll L.I Slow 1:::.1 Owne, ___6~_ Low_...J..__ 2-4fomily Property values [j Increasing [,J Stabll I] Oeclining I] Tenarrt_ _14Q-Hinh_ 70 Mum.family ___ DemamVsupply [J Shortage ~~ In balance r;J Over supply [}~ VaG, ant (0,'5%) '___',~,lpredomlnilll:rr: comm" elclal .l.1..~!1lJllil!imLWnder lmos,i:::l1:Ll1l.o.L...l..L(J.Y~.JL.I)!Qs, W~cJQ~rj~~L _.12.12.1l.......__.15.50__ V~~;]I~_~_ ___. Note: Rar.:e and the racial compootthm of the neighbothnod aUt not apPlaisal fa..tors. Neighhorhood boundaries and characteristics: J." the....ellst is ~"'e!iflgh.Qll~('--B.dcLt~ Lh~~,,<J!l1..i~_f~f1e HiIIJ3.l:i.,,!I)Jt.~.Yi!l~~ Longs G'!P.....~<!..J.q!he l'g.rt~-',;l'IQr:!b.~J.<!<!L~t'!i'_~~__________________"___________._____.______________.___ & f<lCtors thai affect the marketabilily af the properties in the r.eighbOlhood (proximily 10 employnlPnt and amennies, employment stability, appeal to market. etc,): ~ _IQ~~tJl)le<2!!~loG~~<!i,rLa resrdenti21Ul~.i.gtrborllOod ~1[}lor rou!p,,,.Qf.t@veluflr.elocate~i!bin a...r:~21~!!"51t?L~l!';tance of the ~9t .~ .~l1'!P.lg.i'tl'ent for:..!.h~~",~_~r.a.t~<!..~s..liQo_d~Maj~....e.f:l1.eI2Y"!~:,!I)"_gr:<J.f,!,,rJ;;~rl~Ie t\re'!.i~.coiLl.~J~e manuf~cturing com~~~!e a'l~ · F".<:I".rQlJ1overnrn""lt facili!L~~ and m~~rr:!aller s~ryice cor):l.e~Il~.~,-~'m[lly_~,-,jdemand _'PP.!'.!I~JIl.l2a@nce for th~ su~~J.gbP.Q.IJ:t_ood, No i!9x~r~.e conditions are indicated~~~ls a 1!'!~.l!':~o!.."!!0k blJi!t,!!.',,--d~llaE.a'lrl_IT'.c!!>iL~~.fl'~.s in th~l:!biect area. No. a<:l~rse cOl'diticm ill<:l~ate,-:Lf!:Qrr:!..the _subject n~hJl.9.r:trQ9...d...Yl~~,--_._________. Mar"et comJitions in the subject neighhorhood (Including support tor the above conclusions relcrted 10 the trenrl of property values. demarnVsupply. and marketing time -. such as (i,do en competitive properties for s~e in the neighborhnod, o"scription 01 the plev11ence nl sales "od finnncing concessions, etc,): ~ll!~~.Q.!!"i!I!ig!1~.-"!.[lp'ear j!~!!ve for this tl'!l"-...0.Y5':?i.l!!~~~'@riQ'-I~II)~IlP!:Qgr@''!:l~!!~~i1able thr:<J.l!ilI!_both convention and ,~rnmental r".9E.'!!!l.? an<Lrates ranging !!,om_~~)...6~.M..PEgram~o.Jl!oJ'-~<:I.r:.a!P,__pr:<Ji.!r:~r,!sc.M~r:~~tif!g.tilTle for r~~9t:lable priced hg_ll~ng is wJ!hin 3_lI) 6 r~ths. Sal",s cenc~~~~-L althe~~viaer1!J.1l3_~!':)~!r.allS~<et12fl';L,!r,,!",J!lYfl~;a-'-"!.!.~.€'_"-"rnmg.!'...s,,le.sc...E'r:~er:!1' value ap1'.ear to b.,,--'ilil~...2r _!;l:lOwil}!Lm.()derateJ!1f!~~.€'.~~hro'-'9!:'-~lJhe ar~~________._____.__ LAnd LIse change Not m:ely l~ Likely In process To:I.~,,~~r:!li.,,~_ I Project Inlnrmalion for PUOs (tt applicable) . - Is the developer/built1er in conlrol of the Horne Owners' Association (HOA)? L Yes No ., Approximate total number of unHs in the subject projact ____ _ Approximate total nurnher of units for sale in the subject project ______ Describe common elements and reS,!!lalional f<lCililies: _ Net applicable with this DlPS'.!! Dimensions .1Q..."-.2QQ.~~~~~_r.e.<eO!_9._________________~~._____ Topograrrhy J?!ight Slope to Rear Site area 35,000.9_ctE~______. Cl1li1,1rL,-,t I.~.! 'Ies [J IJo Size .l~alf~_~rea____ Spectlic zoning classtlication am1 description.~",.s!.<:I.~!~_____.._._________________ Shape .B~~~J1.9.LIIar Zoning compliance L:.:J Legal IJ Legal nooconforming (Grar'fttathered use) [:i IIlog11"! No zoning Drainage ...6eE...e.!!!.~"@..9~ate HI(Jh~t!jJl':;!Mse as imprQveo:__L:J Plesen!Jt~L r-l...Q1her usU~2ll1~lnL___._._._.._____ View _Rural~_____ Utll~les Puhlic Other ,:)ff-s~e Improvements Type Public Private Landscaping ~for Ar~_._ Electricity L>:I1QQ... Amfl______ Street Asl2.h.?I!.._._._____.___. ' C_J DriveWay Surtace Cru~.tr~<!..$lone____ Gas [J Bottled Curb/grrtter _"!2!1i'_.__.__________ ~= I"...; ApPaJent easements J):pical Utility Waler []\l.Yell , __ Sidewalk .!:l".r:!."----_.._____.____ 1['1 r'l fEMA Special Flood Hazard Area [] Yes LJ No Sanilary sewer [J Q'l9.i!;;'__ Street lights None_________ C~J [J FEMA Zone _ Zol!.€'~_ Map Date _Q~Q.1.@L_ j\Qrl]1~ler_[J1_Ione AII~__...Ji()"~_._.______._...c=L_lJ._ FtMAJ~3J1JJ.9. 420~~____.___ Comments (apparent adverse easements, encroachments, special as~ssments, slide area" iiiiJ!laI or legal nonCOnforming zoning IIse. etc.): ~[I~~~-,,!,~e no i:'Q~rJ.l!Qfl~.€'.nt advers~ unfavg.@.bJ.€'.ll.~!;.;;.f1:l.€'nts .Q!....€'.~r:~.<:l:lnl~lt!;.J\"_t"fL~"~"ttacJ:t.f:.<!.9.€'D.eral_a.<:l.<:l.,,ndllm for: cOfllr:!!ent~_ GENEIIAL OESCRIPTION EXTERIOR DESCRIPTION I fOlINDMIOII No, of Untt,~ foundation C0l1cr-,,-!Ei21~_ Slab l,J.QI~ No, of Stories l....__ Exterior Walls f.!l!l~'.IlI1YI___ Crawl Space lQC~'1!C.-.._.__ Type (Oet/M,) peta~hed Roof Surtace CO!l'Jl.'!,;i!eShiQ..._ Basement .1'!2.r:r"--___ Design (Slyle) 1 Story_ Gutters & Clwnspts. jliulIJ~~__ Sump Pump !l,,~ Exi:,1ing/Proposed .t!<l~tin Window Type VinyIS~!J1II:lr:!iL_ Daml'nF.ss i'!()f1.~Note(! Age (Yrs.) 2 Yrs"'s.!'L. Storm/Screens Thermi'/~crns_ SefflelliF.nt 1'!gne Note_d_ Effective A e rs, 2 Yrs Manufactured liouse Yes Infestation None Noted . Er- ~.. l~.~:? .~"" . .. ~~'j~~~F" ':' Finished area abo'/e rade contains: Rooms' 3 Bedro~L 2 Bath s ' INTERIOR MaterialS/Condition HEATIIIG KITCHEN EQlIll'. I ATTIC AMENITIES 1'10015 "C_'!r:p.e'!''\ii'lY1I9''-!'<:I.___ Type .f.~^{!<"_ BetrigeraJm I] I None !"-\ Flreplace(s) # ___ '11,1115 . Paper,Dl'fY!.a.l!L9.Qod fuel _0~__ Range/Oven l~! Slairs 1:1 Patio Trim/finish JIV-".()sJlQ,,-!,~~ondiliQlLG."-!'.<L_ Disposal i] Drop Stair [] Deck Bath Floor __~.Go(J<!...___ COOLING Oishwoshe; I~I SCllttle I] Porch Cvd~QDE-- Bath Wainscot Fib~r:~~LQ.o~ Cenfral..1 ~'L_ FarVHoad rj floor r J Fence ___ OOOlS Hollow Core/Good Other None Microwave r,~ J Healer! [] Pool ____. ---."--.------ fE.!!oition Gd" Washer/Dp'ar [--I Finished I'-i Stora e Shed Drlvewa 2 Car Additional IF.atures (special energy efficient i1ems, etc,): .l!:~_~i)l".<:!,irlteri2f...5'Q.d,,~xJ"'ri2r are .!!UlQo..'!. coll2ili,o...ll.Y~t:!..fLood ~P!'~ ad~erse.fl)rr9.i.1ions not"d from th!, sub~<:!2!:Qfl~.P.~~!i9'l.__.____________._______._. Condition of the improvemerRS. depreciation (physical, tunctional, and external), mllairs neeiled, qualfiy of construction, remodelingJaddttions, etc,: There was no fu!!'.'t~),~I_obsoles~nse incii'.'atei.!rI2rn_!he s"!:>lll.<C~E!:QP~Ijy~p~<::tloll,J:llf'.!o_o!.~Jl~~S to. .be ill~\If@9.,,- conditiQ.n. Ph~cal t!~erioratiorri~__ ...tYI>i-"5'Lgt...t~,-~i)j~ct a~~,~~~____.____________________.___ BASEMENT INSlIlATlON Area Sq, ft. ~ Roof % Finished JiI~ Ceiling _~flI<;_ Ceiling .f'!I~ Walls ~~. Walls 1'!~___ Floor Floor }.I!~ r~one Outside Enfry l':I,p.__ lJnknow~_ Other Area SQ, ft. 1.,1P Area # of cars Adverse environmental conditions (srich as, blrt nol limiter] 10, haZilf[JOttS wastes, loxic ';u!ts1:mces, f,tC.) present in t11e improvernerrts, on the sile. or in the immediate viclnny of the subject plOperty.: _1I:,ere ..."eI.€'_~o a0,-~_'!!.envif:o!,rf1,,"tal.J!,:oble!l'J!1.qicategJrorT1.!l1..e SU~E!:9R~r\}'J.f!iQ;;r:!i.Cl~ FI,~drJie Mac Form 70 f~93 PAGEl (If 2 fannie Mae Form 1004 6/93 Form U,I,2 -- "TOTAL 2000 tor Window," cPPlaisa! s01iware by a la mode, ire, -1-800-ALAMODE Kepner Estate V luatio Secli n IIJNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 10817 ESTIMATED SITE VALUE - $ __n_'lO,(lo.O_ Comments on Cost Approach (such <IS, source 01 cost estimate, s~e value. ESTIMATED REPRODUCTION COST-NEW.OF IMPP.OVEMENTS: square loot cillculatlon and lor HUO, VA and FmHA, the estimated remaining Dwelling ____:!.,1~ Sq. Ft@$_.__=$ _____ ~conomlc life 01 the ploperty)' ~ee atta~ed bUlldlnjL~.tch Wlth_ ___.___.._Sq. Ff. @$ ____ = _______ .91r1!e.~~()_n~ an~~J).J.l',ct drawlu~L- cJ _______ .. Galagll/CalpOIt ___.__SqFt.@$___= ___._____ _____________________ -, T alai Estim"led Cost !Jew = $ Less Physical Functlon'~ EJ<ternai l-.------ -------- OepreciatkJn ___-L_._J_._____ =~__ ________ _ ___ Depreciated Value of Improvements --~'S.__ __ ____ _~=-____ 'As-is" Value of Site Improvements =$ ____ _ _ _: __ __ _______ __ INDICATED VALUE BY COST APPROACH " ". . =$ 3,011.0.9.. _ ____...J:fE~_____L_J>IJ~ECT __. __~Q~fAB~B..Ii.l'IQJ_____ __ COMP~~B..ll NO. ~___ _~A...R.~LE NO.:1_ ~O Gordon Dr. 1051 Cranes Gap Rd 345 Mooredale Road 75 Mountain Sf. h.ili!r~~arlis!~__ _____ ..9arli~_._________ ;~~i~Js;________ M.U:Jp.!IY..EPIi!1.~__ ~:l~!~~~~ f-'M~~~~,; $~08.=:~~~~2_=~~'~~~~~~=m~:~:a~[- ~_~~90 ~2 ~:mile~O~~EE 8~QQ Data and'or Inspection MLS,PubRec, AppraiselsFilt~S MLS,PubRec, AppraisersFiles MLS,PllbRec, AppraisersFiles Ver~ication Source Data Bank Data Bank Qa_~3 Ba~___~_____ _Qata B.<ii'.t VALUfADJlisTMEIITS -'--DESi;RrPT~ '-DfSCRrPTION--;-+I=iiAri!lIst"" "__.Q~CRIPTf(J!j_--.;.....!l.:Jt~pJst DESCRIPTION ;1.:~~just s-;i~~-;;;-Rn,;;;;;;;;g-- --~-- (;-~;N-;;- Help~---- ...~. Cash No Help Conv No Help Concessions ..______ (15 DUM , ..L2J)Q/III.._._____~.--_-._ 2..Q.QM Dat~-;;! SaJe/r;;;;;--- lJ04/01S05t01--:----------- 1)()4/O1 805101 . U03/01 S06/01 . i9~<illi;~-' =_=-- -Rl!@J!.~Yn..:~_~ f~~;;iI~==~I=_-=-=:::__".B~~i1iA~g-:'-. -~.:== S!!P_~~;;;-n/~.:._C=---=--. Leasr,tl\JWFe~i>im!J~ Fee ~!!:!'JlJ~____.. Eee Sim~.__":'_.________..._._ b':!'_~fl1l'~.______'__._ Fe.!'....Sl!!'E!~_-----"-___ Sile ~?Q9.~1~'tf'..L._._ P889~.'lIt.c___..__,____..._._ J.Q.!""~~__~..:~~;oO _ 18500Sgit. . Rurl1If,A.-,,~___ f~urall~_"!L____+__-.---_---.i~~r<l!'6Yrr---~__ &!!!'1.I/AviJ__':""'_ and_AJill.f@. ...l..~J:Y!fu'.L.__ 1 ~2I:Y~_____~____._____1.."t'!'Y~L-....;__ 1 ~lQ~y/Avq _~___ .<!LGtlnstrll,,-tiQll._ _E!:f!1J!<.lJ.ny~ModlL f~r:rD~YnYIIMQdul..i.__________ XJ:f1:1~1fl>'1()_t!!!1.~___ Frm&'!!2YI!..~odlll. fulL..____ 2 Yrs E~___ }.9_'(,E!?.r:~__....i...___~~,Q9Q_.8_:~ears.Is.!_;___ .12 Yr~r;~_l..........~_ C.ondit!Q!L_ _QQ.~____ VGd/lJpgrade!!....~_:?,Q()Q_C?(Jod : Goog . Above Grade .l~LJ)Qrmi.Jl..a:bL Talal :B~Jlill!!.~~ lQ1a1iBdlf!1.lii..JliJ!ll~"': lain! Jl..~~.llil!!!~ RoomCOllnl L__~_~;~___L~~~~_~~ +1,000 __~.__..~~..~ 6~L_~: G.[Q~~.Liy!!lg Areal, 127 S,y,.IL .__.-----"!,392 fuUL.:...__ -2,ZQo.. ____--.!l24 ~,.tL.-....._':.2Jl.90 _ 1 ,400j)SJJt~_~~0Q. Basement & Finished Crawl Space Unfinished' Crawl Space Crawl Space . BgPB!,~~~IQ\v..gill1.L ~% 1 0'1"-___ 5.9~.LQ~______:_.___..:.2,5rJQ__o.')1;L9.'Y,,--____~_____ 0% 1 0% Flln~'!jgnall~~ AV~L~JIE!___._ ~-".E!!~E!______~___.____. i\-""ra..9!'....___-.-i....__ ~--,,~e tI.!!illi.ItiQQQIillfL_ PFIf!.P,jCeIJL__ !2.l:.W.~CeI1L_.____._.u__ _P~\'Y.~NOI}!'__~__ GF_vv.!!.Cent ~___ fulgyJ!fj{;~n.tl!~L Ib.~!l'()YVln~;_ ~[hernlO_IJ\J.indw';i_______._._._. Ib"r!.r!o-"YlLI<iws ThercnoWindws . !i..iJ[;m'_C~J!Q!1____ Off Street_r:'iI~.___ .;~ Cl1r GaragE.._--":___ __:1._810 .Qf!.~t~~.E'a1 k Off Street Park Porch, Patio. Deck, Covered Porch Porch, Patio, POIch, Patio Porch, Patio fireQ@c~JsLetc~___ ~Q!!E!__________ l:irE!I'I~"",_____~__ ~1,';09 .!\J()n"'.____.______________ J'j.".IJ"'_____.____ Fence.fQQI,J!lf-,--- Sto@[le S!'~s!.._ '~Q!:'!ge Shed .~tori!g~~!r.!',q__. StOia e Shed____ AJljl!L~~~s R&O, Di~h.~~.E!!.....- R&OJ.,Dishwash .____-'~&.QLQishw~~-~. R&O...J:>Js.tl~~~___ ~~~~"t~~I~~ Price -------.--.-!i-l:Net ~'i :;;,l.L.----~.?OQJ.J1Jet~~- ____s,'?QQ. U1M ~}i[.$ _.1LflQ(j ofCom.J@Lable J Gross_21.5%J_.~,~DO ~ross 8.1 %$ Jaooo Gross 3.2 %L 84,19.0 Comments on Sales Comparison (including Ihe suhject property's compalibilify 10 lhe nelgrlhOlliood, de.)' The JJ.se of sales located further then_!YPIf.5lIl:i.__ <:i",.slled_,va.~E.5lUsecUr--"--fll.l.he la~,()l..r1!'?r:'~. recent slfIl~.~_~a.!.",<unJtl'?i!:fl~"di~e_t!'fl~"!. are_<l..Of the_~l,lb~. The sales al,,_ rno<:il!l~~IJ!1.obile _ ..h-"_m.5~-,,t,JQ,~en ~!,,~.!b.oroll~e3!~0!r_ft'! sal_~~n the SlJlJj~(;1..1Tt.9~kp.t a.r~iJ...iJ...lJd a~J~_IJ."st avai@.IJI<>..fgr comE?!ison 10 the~bJE!.::L"a.!.e"p.1_ a.l1il.#.3...o;I1.Cl~[~_lJf~t indj~~!lon Qf.Y'1I\!fJ..!'?rJ!1.e sutJj~L~~IQh?IQ';iJo_ S'l[1Q9rt_lb~.Y'lILLI!J~Qicated !~~Ie #1 and #3. .--_._.._-----_.,._------_._--------~-_._-~---_._--,- --lTf~-------slIIiJEcT-- ---- COMPARABLE 110. 1----.--j:-----ciiMilARABLE NO'T-:1- COMPARABLE NO.3 Date, p,~-;;ndData No transfer in No transfer i;:;-----.----.--- N;;"transfe;-iri--------.-- No-transfe7in------- :~~;_~;.:;:~_ the la$t12 mor::.. the last 12 mont~_____. the last 12 month . the last 12 month Analysis ot any cllfrent agreement of sale, option, or iisting of sulJject plopelty and ilIMIy:iis of any prior sales of subject arnJ com parables within one year of the date of appraisal: ..Ther:"J.~_.r!.~nol'lll agreemet1.!.9!..~"~!ions_~rJi..s!!llillt1fQ!:!:fl<3!iot1fgUhE;_~\!iJiec:!_"'_~~.l3!s illgic;i'~9.within the aPl?raisal repoIl-'--__ INDICATED VALUE BY SALES COMPARISON /IPPROACH 85,000 IIlD!f.ATED VALUE BY INCOME APPROACH m f;!lQlk'ablel Estimated Market Rem. $u_.u _..~ .. I~~!oss Rent Multi lier _ $ This ilppraisal is made ~j "ijs is" 1..J subjecl io the repairs, a1ieralions, inspections GI conditiuns listed helow L. subject 10 completion per plans & specitications. Condinons 01 Appraisal: No r"E!!ir~_~'luJ.r;~d. Thi~'!Pprai<;?!!s_l1ot v~icJ'ylI!ll.oy!all_9L!lle at!.a_c::lle_tJ...!l.<:!(j~Q?,_ See attach~<Ulenera.!...a.Q9~ndl!!:!1...!9!:.__ comlJ)~'lt?~.__ .______..______________________ Final Reconciliation: The Sal~~_ ConlP.~.on Alli'~2.~~h to Vf!I\le gent!r<!.IIY_I~rlLc~~"'-~.the besl~alue lor th_",_?~~ect P!:.Clfl~rty. The c'Dst l!PerE8ch to . y.aIl!.a.i!'ldJI:!_eJ!1com.~__/\~P!9acl:!.t.ct0~~IIl" we"e. consi~!"'cJJ?.Ilt..ar,,_I-'-Qtapp'Q[lf1!~"'..!2rJ.hi~QI'..~i3L__________ ; The purpose 01 this appraisal is to estimate lhe market value at Ihe real property th,t is the sul;jed of this report. based on the above conditions and Ihe certification, cOIrtingllnl arnJ limiting cornJifions. and market value r1etinition that are stated in lhe attached Freddie MHC form 439/FNMA 10nn1 0048 (Revised _~:3___). I (WE) ESTIMATE THE MA/lKETVALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUB./ECTOF THIS REPORT, AS OF 07118/0" - (WHICH IS THE DAJE"tiF INSPECTION AND THE,.E~QATE OF THIS REPOrn) TO BE $ _ 8~,000 --.---.--- ~~::~~~tir~~: R't UI(;:Y~ ..-.--<__________~~~~:1S0RY APPRAISER (ONL V IF F1~OUlRED): _ [J Did [] Did Not ~~_~,,()f.ge--R. .Y~L___~___________________ NijI!~'_________"""_'::='::::-__= Inf-pect Property Q~!l!JlQ~JiillM(L..cla/01/9_L____._______________ D'!leJl~[lQ'Uili~L_ ~j!l~~~rti!j,iJ!i9!!.# RLQQ.Q~9___~_________~ale E.A_ ~1~~!i&!T~I,.!!!i9n # Or State License # State 01 Slale l.icense # Flfddie Mar. Form 70 6/93 PNJE 2 Of."2--- Form UI\2 --- "TOTAL 2000 lor Windows' ~PDr,tisai softwam tJ\' a In mode. inc. - 1-800-ALAMODE Slate State Fannie Mae Form 1004 8-93 Supplem~:_nt;:\il A~dcndum File No. 10817 '~"'""'L''''"tlli'''"' E,~,,-__ --- -.. -----. - -.- --.- -. ---.-~ --------..~-~-4 _EiQ~rty_!\ili!less 40.9ordo~Q,,-____________...____.._.___._______._ ..hLC.?rlisl~________~Q!!.~IL.f_l!rTr,l1e~.I'ld_.____.___.___...51<!lLE'.~______l~JLJ.Z.Q.l~_ Lender Ke ner Estate clo John Sheridan __._.__ Every (,ffort has been made to conform to USP.AP. and in rlw,,( c3ses even stricter interpretations found common to most investors in the secondary market. Since every property can't compare ta "ideal" comparable sales, tl100 appraiser must chose the best available sales for comparison available from the mark€.! search that meets investors Underwriting standards and guidelines established by tl1e professional appraisal association that this appraiser is affiliated with. The first part of the addendum is designed to clarify items common to ail appraisal reports. The second part of Hie addendum is designed to simplify the reporting of comments most typicaily required hy lenders to clarify aspects of the ,lppraisal process The presence of UREA.FORMALDEHYDE FOAM INSULATION or Rl\DOhl GAS has not been determined. If UFFI or RADON GAS is present, the appraised market value may be adversely affectea. Exact "R" value insulation factors could not be determined. Any information stated on the appraisal was provided by the inspection where the insulation was visible, or by the owner or agent of the owner where tl1e insulation was concealed. All of the sales are closed transactions unless othepl'/ise noted. The settlement elate is to be considered the date of the sale U# and S# is shown on the market grid date section. U stands for lindeI' contract and S stands for settled date. This is done to give the reader more complete information on the considered compmable sales. Source of information of the sales generally list the apprai$ers Oat" Bank. The Data Bank contains information from the following sources: CENTRAL PloNI\! MULTI-LIST, MONTHLY :3TED REPORTS, COURTHOUSE RECORDS, ASSESSMENTS RECOr~DS, EXTERIOR INSPECTION OF THE SUBJECT F'F~OPErn\', TELEPHONE INTERVIEWS WiTH REAL ESTATE AGENTS, OWNERS, AND BUYERS, OR PRIVATE SALES REPOrnlNG AGENCIES. Information is always verified by two (2) sources, and most usually by three (3) sources. When the source is listed as "INSPECTION" your appraiser has personally inspected the property. Heating systems abbreviations used in this report are as follows: Trle first h?tter denotes the fuel used - 0 = Oil, G = Gas, E = Electric, C = Coal, W = Wood, clnd D = Duel Fuel. The next series indicated the type of heat: 8B = Baseboard, FWA = Forced Warm Air, H\N88 = Hot Water Baseboard, CI8 = Cast Iron Baseboard, 8TM = Stearn (radiator or convectorl, HW'" 1101 Water (Radiator or Convector), RAD = Radiant (heating elements concealed in the ceiling or floors). Air Condition: CEI\JT = Central Air, Wall = Built in wall units. Or.casionally, the subject or comparable have special, higher efficiency heating systems: HEAT PUMP = a forced warm air l1"atll19 system wilh a conventional backup heating system (usually electric, could be oil or !Jas) and central air conditioning. GE::O.HEAT PUMP = Geothermal Heat Pump uses constant temperatum ground "vater for heating and cooling. This system require,s two wells and is extremely efficient. SESS = Supr:oIemental Electric Storage System. Tllis system heats large quantities of water during off-peak hours and uses the heated water during peak hours. Suhstantial savings result from reduced electric rates from the local electric company. Seme of the sales may show photographs with sale signs Sales are not now under contract or being offered unless specifically indicated within the appraisal report I'or convience and spe"d, sales photographs are taken from my existing data base for sales in the area All of the sales indicated have been e\1Hnally and or interiorally view by the appraiser as required by the appraisers guidelines for pelforming appraisals. Subject Photos are original photos taken at the timA of the subject property viewing and have not been altered. The use of the terms Superiorllnfericr is considered as a mid line range between the more standard Good, Average, Fair, etc., etc. When applicable within the appraisal report, it is assumed, unless noted in the report, that the roof, plumbing, heating, electrical and air conditioning system, wells, septic tanks or cesspool am in satisfactory operating condition, that the building is structurally sound and free of termite infestation and free of termite damage. The appraiser suggests that buyers, lenders and other interested parties obtain certifications from properly qualified professionals for their protection. Comparable photos may 5110'11 Iistinn signs or weather conditions differ"nt then the subject photos. Photos may be taken from the appraisers data base. AIi of the ~ales have been viewc,rj by the appraiser as generaliy requested by the appraisers clients. There has not been a tiile search or survey completed on the subject property that would confirm or deny any encroachments, easements or deed restrictions on or against the subject property. At the time of the inspection of the subject unless noted in the appraisal report, none of the items mentioned in this paragraph were visibly noticed or apparent. The appraisal is made considering the items not present or having no effect on the overall typical Lise of the subject as valued in this report. If al1\' of these items are present, the Fair Market Value as deterrnrned by this report may be adversely affected. APPRAISAL COMMENTS It is noted that one or all of the sales are located more than one mile from the subject property. These comparables were selectCld after a thorough search of tl1e area. They are located in a neighborhood similar to the subject and are to be considered the best comparables available. It is noted that the price per square foot of gross living are3 fori or all sales varies by more than $10.00 per square foot compared to the subject. The sales chosen are the best available. It is noted that the subject property may have a private water and/or s(,wage system. This is common in the subject area and Folm TADD -- "TOTAL 2000 fo; Windows" <rrlllai',?! s(,lh,/arf. hI' a la morie. inc. -1.800-ALAMODE Supplemental Addendum ~q!!Ql'I.er/Client Qi.~r!~Pil!!r..~~;~t~_~_______~__________ PIQQLrl'LM!1ress 40 Gordon Dr. __~__~____.________..______________ Qt'L.fi!rlisle __~n!l'~~ll.bEJ?l1Sj_____________;;!ille PA lip Corle 17013 Lender Ke ner Estate clo John Sheridan FileNo 10817 -- no adverse conditions are indicated on Hle subject value or marketf)bility for this condition Form lADO - "TOTAl. 2000 fOl Windows" appraisal5C'1tv/are hy a la mo<le, inc. -1-800-ALAMOOE MULTI-PURPOSE SUPPLEMENTAL ADDENDUM FOR fEDERALLY REU\TED TRANSACTIONS R & L Appral:;"1 AS50drre'i George R. Ulsh tl~~~~~~~~_~~~o~~:;;,n~r.ES~:~--=--==~==-~. ~~=_. __:=:~~-- SilLCarlisle .___younly CLlm.Q'~rJ",!l9....-. _____.________~te lOA Lender Kepner Estate 9!..0 John Sheridan _ . Zip Code 17013 This Mulli'PlJlpose Supplemental Addendum for Fllrlilrally Relafed Transacfions was designed to provide ll1e ilflprai"er wttl1 a convenierd way fo comply WITh fhe currerrt Clllpraisal standards and requirements of the Federal DeposIT Insurance Corporation (FDIC), 111e Office 01 tile Comptroller of Currency (OCC), The Office of Thrift Supervision (OTS), fhe Resolution Trust Corporation (RTC), and the Federal Reserve. Thi~ Multi-f1urpase Supplemental Add..ndum is tor use with any appraisal. Only those statements wlilch have been checked hy Ihe ar'iuaisnr apply to the properlv being appraised. PURPOSE & FUNCTION OF APPRAISAL ..- -- Bd he:ein. The function of the appraisal is to assist the above-named am;action. rrls, other identITied sources, inspecfton of the subject properly and , .1 orkJlnal source 01 the comparables is soown in the Data Source section mrce is presented first The sOlilces and data are considered reliable. tllllsBd. Data b/jlieved to be unleliable was not included in tlra report nor ._~~--- . Fllnctional anrl/or external depreciation, if present, is spec~icaJly appraiser has relied on personal knowledge 01 the local market. This of sile values from sales of improved properties. ",sir/ences ani! fhe Income Approach Is not considered to be meaningful. -h are h,lSed on the appraiser's kmlwledge 01 the subject market area. tiirl properties. The Gross Rent Muttiplier is hased on prior amVor current eporteil 31llt analyzed. They have been used fo project future rents, -- - __.___________________ fhe subject property: .~~--- tilken hy the appraiser are explained lafer in this addendum. .- -'~'-'---- the sutrject plCJperty: fReundled to the appraised value, eitlrar in the body of the report or ._-- ~ -.. !lurer -. ,tf: Name of Community I .? North Middleton TownShip I _.- The purpose of the appraisal is to estimate the market value of the suhject pWpr./ty as r/etin Lemler in evaluating the subject property for lending purposes. This is a Federalty If.lcttl~d tr EXTENT OF APPRAISAL PROCESS The appra~;aI is hased on the information gathered by the appraiser from rublic w.o neighborhood, and selection of comparable sales wtthin the subject mmket area. 111. of the market grid along with the source rrt corrtirmation, ~ available. The original :;r When conflicting information was provided, the source deemed most reliahle h:iS I)e used as a basis for the value conclusion. The Reproduction Cost is based 011 ________._m__......__ supplemented by the appraiser's knowledge of the local market. Physical deprecialion is hased on the estimated effective age of the subject prorel1Y addressed in the apprai:iaJ report 01 otI;er addenda. In estimating the s~r. vaiue, the knowledge is based on prior anrVor current analysis uf SITe saies an(\lOl ahstraction The subjecf property is locilled In an area of piirnarlly owner-occupied ~;in!11e ramily For this reason, the Income Approach was nolused. The Estimated Market Hent and Gross Rent Multiplier utilized in the Income P,pj,iQoo The rental knowledge is based on prior amVol current rental raJe surveys of residen analysis 01 prices and market rates for residential properties. ,_ For income prorJucing properties, actual rents, vacancies and expenses have Iwen I vacancies and expenses. SUBJECT PROPERTV' OFFERING INFORMATION According to l'~lic rec~r:9..<l.nd rni~____._____...__.___ ha~ nutbeeUJ>ffeled for sale in the past 80 days. iH!.IJmntly lIffemD for l;aIe fill $ ___.___________ w3~offererJ for sale WIThin the past 30 day'; for $ _.__ ____"'__. Offering information was~J>rn;ldel?r1 in the final reconciliation 01 value. Offering information wil'.no1~Qrn~jeIed in the final reconciliation 01 vallie. Offering intormafion w~s not i!'I.oi!~blp,. The reasons for unav,~labiltty and thf. steps SALES HISTORY OF SUBJECT PROPERTY According to ..m!!?lic rec9!'.r!.",.I}_~~_ ha~ noLtLansferrer! in fhe past twelve months. l J IlillitLansferroo in fhe past twelve months. '--I All prior sales which have occllrrecl in the past twelve months are ItstelllJelOlfl and in the addenda. Dale Sal... Price Docu..enl 1/ SaUer i.J FEMA FLOOD HAZARD DATA Subject property i'LI1QJ 1Qr.il!ed in a FEMA Special Flood fiaza.d Area. Subjecf property is_l\JcirteJ1 in a FEMA Special Flood Hazard Area. lune FEMA M~p/Panel # MII~ Ba Zone C _ 420367 -.-i!4/OY_8 The communtty dQe~not partk;ipjjJe in tile National Flood Insurance Program. The communtty dQr~1):1rti~ipi!te in the National Flood Insurance Program. ~ is covered by a [egular jlrogram. n is covered by an emr,rnency prol)ram. Pac!e 1 or 2 Form MI',"- "TOTAL 2000 for Windows" 'PPI "isal sot!ware by a 13 mode, inG. - 1.BOO-)\LAMODE ';J CURRENT SALES CONTRACT The suhject property is curremlymrt J!fideu:.QJItract. The contract and'or escrow instructiaw: weremtavilllahJe foue~iew. The ul1ill'"iiahilify of the contr"ct is explained later in the addenda section. The contract anQIor escrow instructiolls Y!P.reJf.Vjewe_d. The fo!lowino summaliw; the contract: I CDnt.act Data Amendmellt Dale CDntract Price Selie, \------..--.--------------.-----.-..------ 1 .~<~~__ [J The contract indicated that personal property wos. [!QtLll!;Med in the sale. I] The contract indicated that personal property Wmlill!;luood. ~ consistf:d 01 Estimated contliblrtOlY value is $ Personal property waS_nQUnclude,1 in the tinal value estimate. Personal property wa.included in the finn! value estimale. The contract indicated no financll19_CQIlCp.sslons or other incentives. The contract indicated thltfullQwim c_Qnf,~sskms or incenli,es: lJ If cllncesskms or incelltr,.es exist. the com parables were checked for similar concessions and appronriate adjustments were made, ff applicable, so that the final value conciusion is in compliance wffh the Maiko! Value tlilIined herein. L,j MARKET OVERVIEW Include an explanation of ClIrrent markel condhlons and trends, _O.t<L~ months is considBrel1 a reasonable malketing period for the suhject ploperty ba.~ed on CU~~~!!tfn~lj<et inc!!9~!Qi:~____ !j ADDITIONAL CERTIFICATION The Appraisel certffies and agrees that: (1) The analyses, opinions and conelusions IVere developed, and this repOlI was prepaled, in contormffy with the lJnfform Standards of Professional Appraisal Practice ("lJSPAP"), except that the Departure Provbion ot the lISPAP '~Jes not apply. (2) Their compensation is not contingent upon the lepolting of predetermined value or tliledion in value that favors the cause of the client, the aJnount of the value estimate, the attainment ot a stipulated resuit, or the occullence of a subsequent event. (3) This appraisal assignmerrt was not based on a requested minimum valuation, a spec.ilic valuation, 01 lhe approval of a loan. >~ ADDITIONAL (ENVIRONMENTAL) LIMITING CONDlnONS The value estimated is ba.<>ell on the ilS!;umption that the property is not negativety affectrKf lJy the existenr.e of hazardous subs1a1ICes or detrimental environmental conditions unless (rtherwise staled in this report. The apprwser is not an e~pmt in the idBntitication of hazaldous substances or detrimental environmental conditions. The appraiser's routine inspection of and inquiries about the suhject propelty did not deveiop any information that indicated ;my appalent s~)nilicant haz;udous sub!~ances or detrimental environmental conditions whicb would attecl ttre ploperty negatr,.ety unless o1herwise stated in this report. it is possible tbat te,1s alld inspections made by a qualitied hazardous substance and environmental expert would reveal the existence of hazardous substances or detrimerrtaJ environmental condffions on or around the properly thih would negalr,.ely ;dIect ffs value. lJ ADDITIONAL COMMENTS ---.------------.------.----.---.-.---.- -- ---------------_._--~----------~---_._------_._------------- -- 11 APPRAISER'S SIGNATURE & LICENSE/CERTIFICATION / ---- ~ ; ---- ---- t ~:/c, / Appr;user's Signaturec..--"'-... .( /' . ~ ~~-. '. __=-{.~. - Effectrve Ddtt .Q'i'{:l~Q1.___ Oate Prepared _q~.1~__ Appraiser's Narne (print) _ Geoffi~~'--LJIri:\:1________________. ______ Phone # ---11?...ll65 2037 State. _~-'----__ [J License -~ 'f2J Certffication If J:~1_0904Q9 L. Tax iO # Xl 2157098 --- iJ CO-SIGNING APPRAiSER'S CERTIFICATION LJ The co-signing appraiser h~_llf.[snnaJ!Y.iru;pe.c\pJ! the subject propelty, beth insidil onu Olrt, and has made an exterior inspeclion of all comparable sales listed in the repolt. The report Wal; prepared by the appraiser under direct supervision of t!m co-signing appraiser. TIre co-signing appraiser accepts responsihilffy tor the contents of the report including the value conclusiuos anrllhe limiting condffions, and confirms that the certffications apply fully 10 the co-signing appraiser. = The co-si(Jning appraiser ha,flQtpe[SlloiJily,inSIJel;red the interior of th" subJed ploperly and: h<lS_ngt_io~PftCled the exterior of the subject property and all comparable sallis liste.d in the report. has inspected the exterior of the subject property and all comparable sallis Ibled in tile report. The report was prepaled by the appr aiser under direct supervision ollhe co-signing appraiser. The co-si(Jning appraiser accepts responsibitffy for the contents at the report, including the value conclusions and the limffing conditions, and confirms that the cerlffications apply fully to the co-signing appraiser with the exception of the certitication regarding physical inspectious. Tb,) al10ve describes the level of inspec1ion pertormerJ by the co-signing appraiser. r..] The co-signif1!J appraiser's level of inspection, involvement in the appraisai process and certitication are covered elsewhere in fhe addenda section of this appraisal. i_oj CO-SIGNING APPRAISER'S SIGNATURE & LICENSE/CERTIFICATION Co-Si(Jning Appraiser's Signature _______._._____ fffective D"" _______ Date Prepaled _____ Co-Signing Appraiser's NaJne (plint) ___ __ ~____ .______.___ Phune # ...J_._J........_______ 5tal"____ ' License -!] Certfficaiion # _~______. ____ __ Tax 10 # __ _ Paoe 2 of 2 Form MPA -- "TOTAL 2000 for Windows" appraisal siJbwJre by a la morJe, inc. -l-BOO-ALAMOOE -..--------.---..----- IiQrrov!'!.~9ill[lt.:)~~E!1~lj;:state ______________________________________~___________~ NO.1 0817 P!CI~_Mfj[ess _:l.o_Gor<:l.Q.nJ2-''--~_________________________________ _~M Carlisl'!...~______~urrl!?~i1~(j_______________.Ji@te..E~'_________..l!ILQQQft~__ Lemler I~r Estate c/o John Sheridan APPRAISAL AND REPORT IDENTIFICATION [ . This appraisal conforms to one of the following definitions: Complete Appraisal (The act nr Ilrocess nf estimating value, or all "llilli"n of value, ~mformed without invnking the Oeparture Rule.) Limited Appraisal (The act ur process of estimillino value, or an of/ini"n 01 value, performed undcr and resulting from invuking the [)e~artllre Rul,,_) ...-.-.--,- [This report is QtJe of the following types i I Self Contained (A written rep,xt prepared umJe, StandiJrds Rule "'-2(a) of a Complete or Limited Appraisal performed under STANDARD 1.) Summary (A wntten repurt prt'pared under Standard, Rule 2-2rb) ot a Complete or limited Appraisal performed under STANDARD t.) Re!,tricted (A wntten report prepared under Standi1lds Rule '!-2(c) of a Complete or limited Appraisal performed under STANDARD 1 tor client use only.) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief: . The statements of tact contained in this report we true and COlleCt. . The reported analyses, opinions, an,! conclusions are limiterj only by the reported assumrrtklns am! limiting condnions, and are my personal, impaltial, and unbiased plOfessional analyses, opinions and conclusions_ . I have no (GI the specitied) plesent or prospp,clive intl'rest in the property that is the slIiljt;ci of this repOlt, and no (or the specitierJ) personal interest with respect 10 the parties involved. . I have no bias with respect to the PlOpcrty that is the subject of this repOlt or the parties ilwolved with lllis assignment . My engagement in this assignment was not contingent upon developing or reporting predMArmined resuits_ . My compensalion for completing this assignment Is not contingent upon the development or reporting of a pledetermlned value or direction in value that tavors the cause of the client, the amount of the value opinion, Ihe all,unment ot a stipulated resuit, or the occurrence ot a subsequent event directly related to the intended use of this appraisal. . My analyses, opinions and conclusions were dnveloPtld all;! this report has been plepore,!, in cOlflormily with the Uniform Standards of Professional Appraisal Practice_ . I have made a personai inspeclion of the plOpelty that i~; the subject of this report Comments on Apprais~11 and Report Identification Note any departures from Standards Rules 1-2, 1-3, 1-4, plus any LJSPAP-related issues requiring disclosure: --------..-~_____'.__4______~_____.________~_,______________ .-_._.~-----~-----------------_._--_._~--~--_.- '---------------_._-,--,-------~-_.~._.- ~-~--_._----~._----_._.._--,---~-_._-----------~-- --------~-------------_..,_._----~-------- ---~-_.._----------------------,--------._---------~,------_._~----- ---~_._._------------------_._._------_.__._--_. --~-_._----------~---_._._-_._.-.-_.._--------------- ---------------.-----------..----.--...-,..---.------------- --------~-----~--_._-----_._--_.__._-_.._------_.._._------._--------~---------- APPRAISER: 1/ /~/ Signature _' >~ ';<.. ~ ;,~~((/:_________~__ Name: George R _ UIsh Dilte Signed .!21!!Q1 /Ol__~- :r-=----=--===---=--===:=:::__-=-_=_ State Certffication #: BL OOO"IQ9...1..______________________ or Stide License II: ________________ State: .E.~_______________~____________ Expiration Date of Certiticatlon or License: f~10/2QQ3_____________ SUPERVISORY APPRAISER (only if required): Sil)natlHe: Nome.: ----- Dilfe Signel!: ______ Slate Certffication #: or Slide License #: St;,rte: ------. Expiration Date ot Certitication or License: [J Did [J Did Not Inspect Property R & L Appraisal Associates George R_ Ulsli form ID2 -- "TOTAL 2000 for Windows" appraisal soft,v:lre by a la mode, inc_ - 1-800-ALAMODE DEFINITION OF MARKET VAI.UE: The most probable price which a plOpelty should bring in a competrtive and open market under all condrtions requisrte to a tail sale, the buyer and seller, each acting pmdently, knowledgeahly a'ld assuming the price is not affp,cted by undue stimolus. fmplicrt in this rllllinrtion is the consummation ot a sale 1L, of a specllied date and the passing of lille fwm seller to buyer under condllions whereby: (1) buyer and seller are typically motivated; (2) hath pal1ies ilIe well informed or well adviser!, and eilch ,reting io what he considers his own hest irrterest; (3) a reasonable time is allowed tor exposure in the open market; (4) payment is made in terms ot ca'ih in U.S. dollars Of in terms nt tinancial arrangements comparable thereto; and (5) the price represents the normal consideration tor th9 property soid unaffected by spncial or crealr/e financing or sales concessions' grarrted by anyone associated wrth thP. sale. . Adjustments to the comparables must be made tor special or crealivG financing or sales concessions. No adjustments are necessary tm those costs which are normally paid b'/ sellers as a resull of tra,mion 01 law in a market area; lt1ese costs are rea<llly ldentlliable since the seller pays these costs in vil1ually all sales transadions Special or creative financing adjustments can be made to the comparable property by comparison5 to financing terms offered IIY a third (I<lrty insMrrtionill lender thai is not already involved in the pmperty Of transaction. Any adjustment should not be calculatml on a r;",chanical dollar for dollar eOfit of the financing Of concession Ilfrt the dollar amount of any adju,tment shouid approximate the rmri;~t's ",action to the financing or concessions based on the appraiser's judgement. STATEMENT Of LIMITING CONDlTIONt AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The apprilism's cerllli,;afion that appears in the appraisal report is subject to ttJe followifIQ condrtions' 1. The apprair,er will not be responsible fm marters of a legal nature that <iffeet eiiher the property being appraised or the lrtle to rt. The appralser assumes that the title is gond and marketable and, therEfore, will not render any opinions about Ihe iilie. The property is appraiSt':o on the basis of rt being under responsible ownership. 2. ,he appraiser has prov~jed a sk.etch in the appraisal report to show approximate dimensions ot the improvements amt the sketch Is included on~f to assist the reader of the report in visualizing the propmty and understanding the allpraiser's determination of its size 3. The appraiser has examined the availa?!e Hnod maps that are provided hy tho ".deral Emergency Management Agency (or oilier data sources) and has noted in the appraisal report whether the subject srte is located in an identified Spp,dal Flood H21alil Area. Because the appraiser is not a surveyor, he or she malces 00 guarantees, express or implied, regarding this dL'1ermination. 4. The apprais1Jf will not give testimony or appear in COlllt liecause he 01 she, mild" an apl'rJisal CIT the property in question. unless specllic arrangements tn do so have heen made tletorehand. 5. The appraiser has estimated the value of the land in the cost approacl') 3t its hiuhest and best use and ll1e improvements at their conhlbutory value. These separate valuations of the land and improvements must not be useej ill conjuntfion wrth any DUrer appraisal and are invalid if they are so used. G. The appraiser has noted in the appraisal report any adverse condrtiilf1S (such as, nee,ded repairs, depreciation, the presence of hazardous wastes, toxic sullstances, etc.) obselved during the inspection of the subject property (]I that hA or she hecame aware of during the normal reSt':arch involved in performing the appraisal. Unless otherwise stated in the appraisal report, the apprai,er 113S no knowledge of any hidoen or unapparent conrJrtions of the property or adversn environmental cornJifions (includin~1 the presence of hazardous wasres, toxic wllslances, etc.) that wnuld ma~e the property more or less valuable, and has assumed Ihat there are no such conditions and makes no guarantees (:1 warranties, express or implied, reg;lldlng the condition of the property. The appral,er will not be responsihle for any such cOf1(l~ions !hid rlo exist or tor any engineering or te,1ing that might Le fBlluired to discover whether such r.ondrtions exist. Because the appraiser is not an expert in the tieid d envilOnmental hazards, fhe appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimatp,s, and opinions th,ff wer" ey.press,'d in the appraisai report flOm sOlllces that he 01 she considers to be reliable ami believes fhem to he true and comic!. The appraiser does not ,1S"lIme rcspnll3ibilrty for the accuracy of such rtems that were furnishp,d by other palties. The appraiser will mt disclose tire conterrts of the appraisai rel;ort except as provided for in the Unnorm Standards of Professional Appraisal Practice. 9. The appraiser has based his or h,~r appralsal report and valuation conchrsiofl 1m an appraisal that is sulljecl to satisfactory completion, repairs, or anercrtions on the assumption tha1 completion of the improvements will he performed in a wlJlkrn:mlike manner. 1e. TII" appraiser must provide his or her Ilfior written consent belore Hie ICIlr\I;!/Gii"rrt specllied in the apprai'lal report can disllibute fhe appraisal repOlI (including conclusinns about the property value, the appmiser's ktenlRY and professional desi\)nations, and references to any professional appraisal organizations or the tinn wllh which tile appraiser is associated) 10 anyone olhel lh:.1 Ihe borrower; the mortgagee 01 us successors and assigns; the mol1gage insurer; cOllSunants; pro1ess~Jnal appraisal organizatKlOs; any stale 01 federally ;;pI'fUvnd financial inslMion; fJI ,my department, 3fJency, or instrumentalrty ot the Unrted Stales or any state or lt1e Distric! of Columbia; exceirt that the lender/client may distribute the property description section of the report only to \iata <:ollection or reporting service(s) wifhout having to nbtain the appraiser's prior wlillen consent. The appraiser's wrRten consent and approval must also lie obtained before the appraisal can be conveyed by anyone to the pulllie tl1rough advertising, puhlic relations, news, sales, or other media. Freddie M"c Form 439 6-93 Page j of 2 Fannie Mae Forrn 10048 6.9.3 R & L AppraisCiI Associ"t"s George R. UIsh Form A.CR - "TOTAL 2000 tor Windows" dr.PIi~:;al solrware hy a la mode, inc. -1.S00-ALAMODE APPRAISER'S CERTIFICATION: The Appraiser celt~ies ami aglee~; that I. I havf: researched the suhjed markRl Olea aod have sP.lected a minimum of thli:e mcent ,;alP.s of propP.rties rnos1 similar anrt proximate to the subject property for conskJNation in the sales comparison analysi; and have made a dollar adjllstmr'nt wllP.n appropriate to reflect the m:ukef reachon to those items ot significant variatKln. n a sign~icant item in a comparable I:roperty is sup?riol to, or nrOle favorable than, the subject property, I have made a negative adjustment to reduce the adjuster! sales price of the comparable and, ~ a sign~icant item in a comllarahle plopP.rty is inferior to, or less favorable than the suhject propeJty, I have mare a positive adjus1mP.nt to increase the adjusted sates price of the comparable. 2. I have taken into consideration the factms that have an impact on value in my devpkrprnent of the estimate of market value in the appraisal report. I have not knowingly withhekl any signllicaot information trum the appraisal report and I believe, to the hest of my knuwlP.dge. that all statements and information In the appraisal report are true and corr ert 3. I stale,t in Ihe appraisal rP.purt only my own pemonal, unbiased. and Ilr(jte~.siDn"1 alleiysis. opinions, and conclusions, which are subject only to lhe contingent and lim~inr. conditions specrried in this form. II. I have no present or prospedlve interest in Ihe property th;rt i, the suIJi"e1 to Ihi" report, and t have no present or prospective personal interest or hias wrrh respect tu the parlicipants in the transaction. I dHJ not base. errher parbaily or cQlTlpletdy, my analysis an!\lor the estim,~e of market value in the appraisal report on the rac"" color, religion, SP.X, handicap, familial status, or nafKmal origin (IT ftithm tho, prospective owners or occupants of the suhject prnpeJty Of of ~1e present owners or occuparrts of the properties in the vicinity of the subject property. 5. I have no [llesent or contemplated MUle irrterest in the subject property, and neithel my current or ftrture employmerrt nor my compensation for pertorming this appraisai is contingent on the appraised value of the propeJty. fl. I was not required to report a predetermined value or direction in valu!: that favolS the caw',e of the client or any related party, lhe amount of the value estimate, the attainment at a spec~ic lesult, or lhe occurrence of a subsequent event In Older to rec8ivl) my compen.~afion an!\lor employment for pertorming the appraisal. I rlid nut base the appraisal report on a requested minimum valuation, a specITic valuation. or t11" nterl to approve a specific mortgage loan. 7. I p8dormed this appraisai in conformily with the UnITOIm Standards of PlOtessionai "m,raisnl Practice that were arlopted and promUlgated hy thiJ Appraisal Standards Bmud of The Appraisal Foundation and Ihat were in place as of the effective dute of Ihis appraisal, with the eXGepllon of the departure provision of those Standards, which does nof apply. I acknowlP.dge thai an estimate at a reason:ulle time tar eXjlOiiere in the open mar!lef is a condmon in the definttion of market value and the estimate I developel1 i5 consistent with the marketing time note,1 in the nBighllorhoml sechon at this report, unless I have otherwise stated in the reconciiiation se<.1KJIl. 3. I have personally inspected the interior and exterior areas ot the subject plopeny ar,d ttl11 exterior of all properties iisted as com parables in IhP. apprais?J feilort. I further certify Ihat I have noted any apparent or known adverse condITion~; in the subject improvements, on the subject stte, or on any sile wllhin the immediate vicinity of Ihe subject property Df which I ,rrJ1 aware and have made adiustmerrt~> 1m thesl~ artverse conditions in my analysis of the propeJty value to the extentlhitl J had markRl evidence to support them. I have also commented ahOllt the eft"cJ of the adverse condttions on the marketability of the suhject propeJty. 9. I person;~ly prepared all conclusions and opinions aborrt tile leal e5tc~e Ural wnre set tOlth in the appraisal report n I relied on sign~icant professional as.sistance ham any Individual or indrJiduals in the peltormance of the apmaisal or tl1f1 prepJlation of the a(JIllalsal report, I have named such individual(s) and discklsedlhe specific tasks pertarmed by them in the reconc~iation section of this approlsal leport. I certify that any individual so named is qualllied to pertorm the ta~ks. I have not alrthorized anyone to make a change 10 any item in tht wport; tholf:tore, IT an unarrthOlized change is made 10 the ~jlpralsa1 report, I will take no rP.sponsibility tor it. SUPERVISORY APPRAISER'S CERTIFICATION: ff a sUflervbory "ppraisP.r signed the appraisal report, he or she cP.rtITies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have rP.viewed the appraisal report, agree wifh the st;Jtements and conclusions ot the appraiser, aglee 10 be hound by the appraiser's certifications numhered 4 through 7 above, and am tailing tuilresponsibilitv for the appraisal and the appraisal report. ADDRESS OF PROPERTY APIPRAISED: _~Q~rsJQ!1_Q!~_(~~'~It-'J:,~I19_~__ /' APPRAISER;/_--__, / ._ Signoture _C->~I S~~//~ ,-L------- NamP.: _.0_~~I,J~....L_----____________ Dirte Signed: _9_~/01/01 StatP. Certiiication #: _~.L09~Q9_l,_____ _________ or St:i1P. License #: ________._______._ State: .l'!'>._____________________...__ Expir;rtion [Iide of CenITicalion or LicP.n",,: J'aQ/20Q;l_______________.__ SIlJI'EIlVISORY APPRAISER (only if required): Slonatllre: ______.______ fJame: Date Signed: __. Stde Certrrication #: or Stide License #: St,ne: txpir;rtion Dale ,,; CertITicalion 01 License: _____ Did Did Not Inspect Propelty fleddie Mac Form 439 6-93 Pa'.le:J of 2 Filllnie Mae Form 10048 6-93 Form ACR - "TOTAL 2000 tOl Windows" ;,ppraisa! softwGfe hy a la mode, inc. -1-800-Al.AMODE Subject Photo Page Borrower/Client Client. Keoner Estate Property Addtess 40 Gordon Or. - -- Citv Carlisle County Cumbertand State PA Zip Code 17013 Lender Kepner Estate c/o John Sheridan Subject Front 40 Gordon Dr. Sales Price Gross Living Area T utal Rooms T otaJ Bedrooms T etal Bathcooms Location View Site Quality A~ Market Value 1,127 6 3 2 RurallAvg RurallAvg 35,000SqFt Frm&VnyllModul 2 Yrs Est Subject Rear Subject Street FOlm PICPIX.SR - "TOTAL 2000 for Windows" appraisal software by a la mode, inc. -1-800-ALAMOOE Comparable Photo Page Borrower/Client Client Kepner Estate Prooertv Address 40 Gordon Dr. Cilv Canisle County Cumbenand stale P A Zin Code 17013 Lender Keaner Estate c/o John Sheridan Comparable 1 1051 Cranes Gap Rd. Prox. to Subject 2.08 miles Sale Price 94,000 Gross Living Area 1,392 Total Rooms 7 T utal Bedrooms 2 Total Bathrooms 1 .5 Location Rural/Avg View RuraVAvg S~e 27889Sq.Ft Quality Frm&VnyVModul A(1J 30 Years Comparable 2 345 Mooredale Road Prox. to Subject 11.12 miles Sale Price 80,500 Gross Living Area 924 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1 Location Rural/Avg View Rural/Avg Stte 1 0 Acres Quaflty Frm&VnyVModul A(1J 8 Years Est 1I,,U Comparable 3 75 Mountain 51. Prox. to Subject Sale Price Gross Living Area T utal Rooms Total Bedrooms Total Bathrooms Location View Site Quality Age 12.13 miles 86,900 1,400 6 3 2 5uburban/Avg Rural/Avg 185005q.Ft Frm&Vnyl/Modul 12 Yrs Est " ,,,'-' . - '-;",';0,,,.,,'. ..,.""""",,.,.;. '~~~'t~'~~": Form PICPIX.CR - "TOTAL 2000 for Windows' appraisal sottware by a Ia mode, inc. -1-Boo.AlAMOOE Building Sketch B2[[Q\Y~~lient Client: Kepner Est"!!~___._____._________._ e!Q~!lY Address 40 Gordon Dr. ._..._______ !;!t'L Carli!5/e Cou!!!L.f..u!D!>erlaf1.(j________._~ate -E[\____ Lende!.-.!Sepner Estate c/o John Sherid!!n Zip Code 17013 J B,~h Room _J:"\ c.] = Bedroom ~/ SKETCII CP-.LClJl.J\TIONS 1127.0 1127.0 1127.0 Fird FloM 242.0 P(lrd'l 242.0 Form SKT.BLDSKI- "TOTAL 2000 for Window," ~pprilio"1 software by a la mQde, inc. --1.8C!O-ALAMODE Dining Room l<rtG"I~n r/';:jjl 8eclroom , ~, 1 \ ---1-_ --F'='= ) .-.... '\., ' '-, Living Room --" IW. Bedroom ( v" e J A:I 4fi.n x 24.:5 = _____ Total U":'ing Area .A~ : 2'2.0 x 11.0 ~ Appraisers 2003 Certification ~Q[f~eriC~ent -.flient: Kep~!_~~~_t~__________________________ p.[~rt.\'.M<1ress 40 Gordon Dr. ______._____ ~Lgarlisl~_________CouillY._Cumg"rlan<L_.____.. State PA Lender Ke ner Estate c/o John Sheridan -~ Form MAP.Traffic - "TOTAL 2000 1m Windows" oppr,,!s31 software by a la mode, inc. -1.aOD-ALAMODE Zi~ 17013 Location Map ~QI!Q..wer/QJient Client: Kepner Estate ______________________________________ I1Q111!.rtv Address 40 ~ordon D~__________________________________ Cj!y Carli~e Coul1!L Cum_~:!:l~!'.rL.________Stale l'!'.:.__ Lender Kepner Estate clo John Sheridan "0,,---==1 Zio Code cDomlna.com il~! ;~ 1:1Im.i~i; @.._ __CCloni~1 Park Harr~tJll'g -" G GY~' Chamb;rSblJfg Helnol.'er . (:nIJ01 \-kiM',' Corp, GDT r--1~ Form MAP.LOC - "TOTAL 2000 tor Windows" appraisal software by a la mode, inc_ - 1-800-ALAMODE REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Rogene A. Kepner Include proceeds of litigation & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. 11. DESCRIPTION 1990 Chevrolet Cavalier Sedan VALUE AT DATE OF DEATH 325 See Attached Kelley Blue Book Value 2 Cornerstone Federal Credit Union Christmas Club 365 3 Cornerstone Federal Credit Union 565 4 Allstate Car Insurance Premium Refund 35 5 Cornerstone Federal Credit Union 441 6 Internal Revenue Service 300 Federal Tax Relief Payment 7 Personal Property 298 See Attached Personal Property Listing 8 Sprint Unpaid Compensation 2,253 9 PA15081 NTF 10875 Copyright 1999 Greatland/Nelco LP - Forms Software Only TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 4,582 l\eliey Blue Book Used Car Values Page 1 of2 .~gu== New Car Pricing Build a Car Incentives My Car's Value Used Car Retail Buy a New Car Buy It Used Car Sell Your Car Motorc:vdes Financing Insurance Lemon Check Warranties Accessories Car Reviews Car Previews Decision Guides Advice About kbb Home @ Bet You Can't Hit This Click on the image above to visit this advertiser Blue Book Trade-In Report Pennsylvania. January 7, 2002 1990 Chevrolet Cavalier Sedan 40 Engine: 4-Cyl. 2.2 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 143,000 Buy a New Car Buy a Used Car List Your Car For Sale Online Financinq Quote Insurance Quote Warranty Quote Payment Calculator Equipment Air Conditioning Power Steering AM/FM Stereo Consumer Rated Condition: Fair "Fair" condition means that the vehicle probably has some mechanical or cosmetic defects, but is still in safe running condition. The paint, body and/or interior need work to be performed by a professional in order to be sold. The tires need to be replaced. There may be some repairable rust damage. The value of cars in this category may vary widely, A clean title history is assumed. Even after significant reconditioning this vehicle may not qualify for the Blue Book Suggested Retail value. Trade-In Value $325 Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep in mind that the dealer must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and insurance and standing behind the vehicle for any mechanical or safety problems. Get a Private Partv Value Get Invoice & MSRP on New Cars Copyright @ 2002 by Kelley Blue Book Co., All Rights Reserved. Jan-Feb 2002 Edition. The information in this report was printed from the Kelley Blue Book Web site (www.kbb.com) and is intended for the personal use of the customer only and may not be sold or transmitted to another party. We assume no http://www.kbb.comlkb/ki.dl1/kw.kc.ur?kbb;077247&;t&278;Chevrolet;1990%20Cavalier&13...1/7 /02 PERSONAL PROPERTY LISTING The decedent had minimal personal property which did not warrant the cost of an appraisal. The property with estimated values is as follows: 1. Couch 2. Chair 3. Bed 4. Glass Lamp 5. Dishes (unmatched) 6. One Set of Dishes 7. Canister Set 8. Clothing (Given to Charity) 9. Linen 10. Kitchen Table & Chairs (Chairs are Broken and Old) 11. Vacuum Cleaner 12. Costume Jewelry $50.00 75.00 100.00 10.00 5.00 10.00 3.00 -0- 15.00 Nominal 10.00 20.00 Total: $298.00 REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rogene A. Kepner SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Trisha E. Miller ADDRESS 515 Grahams Wood Road, Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Daughter B. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH Include name of financial institution and bank ITEM FOR MADE account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF JOINT NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 11. ~A. 07/01/1999 $100 Series EE Savings Bond #C688789670EE (Issue Date: 7/1999) 54 50.000 27 2 ~ 01/01/1999 $100 Series EE Savings Bond #C661196634EE (Issue Date: 1/1999) 55 50.000 28 3 A 03/01/2000 $100 Series EE Savings Bond #C708824038EE (Issue Date: 3/2000) 53 50.000 26 4 A 12/01/1999 $100 Series EE Savings Bond #C698897539EE (Issue Date: 12/1999) 53 50.000 27 5 A 10/01/1999 $100 Series EE Savings Bond #C695737101EE (Issue Date: 10/1999) 53 50.000 27 6 A 05/01/1999 $100 Series EE Savings Bond #C682981011EE (Issue Date: 5/1999) 55 50.000 27 Total from continuation page 113 TOTAL (Also enter on line 6, Recapitulation) $ 274 9 PA 15091 NTF 10876 (If more space is needed, insert additional sheets of the same size) Copyrighl1999 Grealland/Neleo LP - Forms Software Only Schedule F part 2 (Page 2) Estate of: Rogene A. Kepner Item No. Cot. 9 A 8 A 9 A 10 A Joint Date Description 02/01/1999 $100 Series EE Savings Bond #C671834479EE (Issue Date: 2/1999) 09/01/1998 $100 Series EE Savings Bond #C654418713EE (Issue Date: 9/1998) 07/01/1998 $100 Series EE Savings Bond #C650424072EE (Issue Date: 7/1998) 05/01/1998 $100 Series EE Savings Bond #C640579603EE (Issue Date: 5/1998) Total (Carry forward to main schedule) DOD Value of Asset % Int. 55 50.000 56 50.000 57 50.000 57 50.000 DOD Value of Interest 28 28 28 29 225 REV-151O EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rogene A. Kepner SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECD & DATE OF TRANSFER. NO. ATTACH COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 11. $100 Series EE Savings Bond #C733447753EE (Issue Date: 3/2001) 50 50.000 25 0 2 $100 Series EE Savings Bond #C719191573EE (Issue Date: 10/2000) 51 50.000 25 0 3 $100 Series EE Savings Bond #C717297312EE (Issue Date: 8/2000) 51 50.000 26 0 4 $100 Series EE Savings Bond #C710991055EE (Issue Date: 5/2000) 52 50.000 26 0 5 $100 Series EE Savings Bond #C722166043EE (Issue Date: 1/2001) 50 50.000 25 0 6 Sprint 401 (k) Retirement/Savings 14,005 100.000 14,005 0 This is is a non-probate and non-taxable asset. TOTAL (Also enter on line 7, Recapitulation) $ 0 9 PA 15101 NTF 10877 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only . ,. REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rogene A. Kepner SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NO. A. 1. 1 DESCRIPTION AMOUNT FUNERAL EXPENSES: Gibson-Hollinger Funeral Home, Inc. 7,150 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 3. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 5,000 4. Probate Fees 80 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal 75 2 George R. Ulsh, Real Estate Appraiser 250 3 M & T Bank Check Order 10 Total from continuation pages 129 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12,694 9 PA15111 NTF 10878 Copyright 1999 Greatland/Nelco LP - Forms Software Only Item No. 4 5 6 . ... Estate of: Rogene A. Kepner Description Prothonotary, Cumberland County Certified Copy-Divorce Decree Recorder of Deeds Filing Fee - Deed Transfer The Sentinel Schedule H part 2 (Page 2) Amount 9 27 94 Total (Carry forward to main schedule) 129 ,- . ,.. REV -1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rogene A. Kepner Include unreimbursed medical expenses. ITEM NO. 1. 1 Capital One Services SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER DESCRIPTION AMOUNT 404 2 Citimortgage 49,244 3 Comcast Cable 37 4 First Premier Bank 459 5 J.C. Penney Credit Services 336 6 Robin K. Sollenberger, Tax Collector 11 7 Sprint 42 8 The Bon Ton 207 9 York Waste Disposal 27 9 PA15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 50,768 Copyright 1999 Greatland/Nelco LP - Forms Software Only . .. REV -1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Rogene A. Kepner No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 1. Trisha E. Miller 515 Grahams Wood Road Carlisle, PA 17013 FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter AMOUNT OR SHARE OF ESTATE 26,394 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 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. 9 PA15131 NTF 10880 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) Copyright 1999 Greatland/Nelco LP - Forms Software Only o \ ~:R~~~:;::~:AL TAXES INHERITANCE TAX DIVISION 'DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE JOHN D SHERIDAN SERRATELLI ETAL 2080 L1NGLESTOWN RD 20 HBG PA 17110 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN REV-1547 EX (12-97) PC '(J' ') 05-20-2002 KEPNER ROGENE 05-29-2001 2101-0583 Cumberland 101 Amount Remitted ,'t,t '. '""1, MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ - -FfEV:1547 EX -(06-97)-PC - - - -" - - - - - - - - "Nofic-E -(iF -INt-lERif A-NCE(T'Aj( AP-PRAis-EMENT~ -ALL.OWANCE( OR- - - - -" - - - - - - - - - - - - - - - - - - - - - -" - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX KEPNER ROGENE FILE NO. 2101-0583 ACN 101 TAX RETURN WAS: ([J) ACCEPTED AS FILED (~) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN ESTATE OF DATE 05-20-2002 SEE ATTACHED NOTICE 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: (1) (2) (3) (4) (5) (6) (7) 85,000.00 0.00 0.00 0.00 4,582.00 274.00 14,259.00 (8 NOTE: To Insure proper credit to your account, submit the upper portion of this form with your tax payment. 104,115.00 10. ll. 12. 13. 14. NOTE: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 12,694.00 Debts/Mortgage Liabilities/Liens (Schedule I) (10) 50,768.00 Total Deductions (11) 63,462.00 Net Value of Tax Return (12) 40,653.00 Charitable/Governmental Bequests; Non-elected 9113 Trusts (13) 0.00 Net Value of Estate Subject to Tax (14) 40,653.00 If an assessment was issued previously, lines 14, 15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 0.00 X .00 0.00 16. Amount on Line 14 taxable at Lineal/Class A rate (16) 40,653.00 X .045 1,829.39 17. Amount of Line 14 taxable at Sibling rate (17) 0.00 X .12 0.00 18. Amount of Line 14 taxable at Collateral/Class B (18) 0.00 X .15 0.00 19. Principal Tax Due (19) 1,829.39 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 08-20-2001 CDOOOl77 52.63 1,000.00 01-15-2002 CDOO0747 0.00 135.00 INTEREST IS CHARGED THROUGH 06-04-2002 AT THE RATES TOTAL TAX CREDIT 1,187.63 APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM BALANCE OF TAX DUE 641.76 INTEREST 10.10 TOTAL DUE 651.86 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12,1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 21 of 1995. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: REGISTER OF WillS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax (REV-1313). Applications are available at the Office of the Register of Wills or any of the 23 Revenue District Offices, or by calling the special 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania and within local Harrisburg area (717) 787-8094, TDD# (717) 772-2252 (Hearing Impaired Only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative OR --appeal to the Orphans' Court. ADMINISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, A TIN: Post Assessment Review Unit, Dept. 280601 Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 ofthe booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death a five percent (5%) discount of the tax paid is allowed. PENAL TV: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18,1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: YEAR INTEREST RATE DAilY INTEREST FACTOR YEAR INTEREST RATE DAilY INTEREST FACTOR 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAilY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-I1OJ- ~ '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER Rogenje Kepner 2101-0583 REVIEWED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 6 The 401 K Plan is taxable for inheritance tax purposes. ROW Page 1 ~~-~_....... '}, .' ~. ~.~-~. ~ ~ "1 ~...', . ; , f,...: N .C:_ . ,i .(] ;:u m i Q) ~ ; V) Z / ::J 0 r- r0 ..c 0 t:: :e ::J m m 0 ;:u U "tJ ~C") 0 - ;:u - CT"" -f - V)::JO ( - 0 ==0,,- Z - = '- U T"" "1'1 0 =:5:-c 0 =-c;:<( ;:u :;OrnQ. ~ 1 -='-"t: ~ =Q)Q)Q) c: - = (;) .c en ;:u 'a -= '0, E .~ ;:u -::Q)::Jrn m ...=Cl:::UU 0, 0, ;:u : o ii (J) .ii 1!~ ... ... 0 ... c.: ,'; I , f.;::: ('" 1,1'1 1"':1 1"1:, *1: f':1 01'0' C) I'" Ot'" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SHERIDAN JOHN D 2080 L1NGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110 ____un fold ESTATE INFORMATION: SSN: 206-32-0591 FILE NUMBER: 2101-0583 DECEDENT NAME: KEPNER ROGENE DA TE OF PAYMENT: 07/02/2002 POSTMARK DATE: 07/01/2002 COUNTY: CUMBERLAND DATE OF DEATH: OS/29/2001 NO. CD 001360 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $651.86 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: TRISHA E MILLER C/O JOHN D SHERIDAN CHECK#126 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS $651.86 MARY C. LEWIS REGISTER OF WILLS STATUS REPORT UNDER RULE 6.12 CiV'. /' Name of Decedent: Rogene Kepner Date of Death: May 29.2001 Will No. Admin. No. 2001-00583/PA No. 21-01-0583 Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration ofthe above-captioned estate: 1. State whether administration of the estate is complete: Yes ....L. No 2. Ifthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. Ifthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes NOL b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes_ No x* d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk ofthe Orphans' Court and y be att ed to this re Dated: 't-c2G/~ OL D. SHERIDAN ES 20 0 Linglestown Rd., Suite 201 arrisburg. PA 17110 Address (717) 540-9170 Telephone Number Capacity: _ Personal Representative -1L Counsel for Personal Representative Representative *The Administratrix was the sole beneficiary of the Estate. \,/b -~3~.;v BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * REV-1U7 EX AFP '01-021 ll. DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 0.8-12-20.0.2 KEPNER 0.5-29-20.0.1 21 0.1-0.583 CUMBERLAND 10.1 ROGENE JOHN D SHERIDAN SERRATElLI ETAL 20.80. LINGLESTWN HBG J < I' RD 20. PA r.1lID Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 170.13 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ R'EV=i6o"7-E3f-AFP--foY:02Y------...--iNHERITANc'E--fAx-sT'A-fEME-tif-ifF"-Accouiff--...---------------- -- --- ESTATE OF KEPNER ROGENE FILE NO. 21 0.1-0.583 ACN 10.1 DATE 0.8-12-20.0.2 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0.5-16-20.0.2 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 1.829.39 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 0.8-20.-20.0.1 CDDDDI77 52.63 1.0.0.0..0.0. 0.1-15-20.0.2 CDDDD747 .0.0. 135.0.0. 0.7-0.1-20.0.2 CDDD136D 10..10.- 651.86 ANCE OF UNPAID INTEREST/PENALTY AS OF 0.7-0.2-20.0.2 TOTAL TAX CREDIT 1.829.39 BALANCE OF TAX DUE .0.0. INTEREST AND PEN. 2.85 IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE 2.85 II SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRl. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA, REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Dffice of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. PENALTY: The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate DailY Interest Factor Year Interest Rate Daily Interest Factor 1982 207. .000548 1992 97. .000247 1983 167. .000438 1993-1994 77- .000192 1984 117. .000301 1995-1998 97- .000247 1985 137. .000356 1999 77- .000192 1986 107. .000274 2000 87. .000219 1987 97. .000247 2001 97. .000247 1988-1991 117. .000301 2002 67. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. .... .,1 o .... .;..1 i..1 l,,1 1\) (..I o ,..:' a......a;o=- DlaCCD=- ~. 0 3 C9. :- ~C O"~= CD;:+CDCD= - ::T:l..., =- "'UODlo= >5i 5.~= ......CDaS=- .......000=:- O..c C en =- ......c::J - WDl,<r+ _ .., CDa o C ;:+ ::T o C en CD Cj t"" ;;.. > t;O ':Jl ':Jl ~ r- "" m ::c ~ :: :;:I:l '" "" ~ - ~ "'" 'Tl .... "" ." "'" 'Tl .z z :: m ." > r- ~ ~ z c: .- Cj '" '" () (n '/'Q ~\j c ~ ~ ... ~ ill :+ 'f- t t..I. ....1 t~~l ..... I:.J ..... (.J (,J ..I:' ".:, a Q ;0 =-:- Q) c: CD =...:" ~. 3 C9. :- en 0" en = roCDCO= . :l..., =- ~~2.~ ....... a. =- ......a~= .......o-=- ocen=- ...... ::J - W-<, _ a o C ;:+ ::T o C en CD I~~t .".) .... ... \) --- \ ~ ~ , , LAW OFFICES SERRATELLI SCHIFFMAN BROWN & CALHOON, EC. LOR! K. SERRATELLI SLEVEN J. SCHIFFMAN MICHAEL F. BROWI" R( lNALD L. CALHOON S IhlN O. SP>\HR JOHN D. SHERIDAN DEBORAH L. PACKER MELANIE L. ERB GARTH A. STEPHENSON I;' (lii \, 11 ) 'I( I!', r )i i I.', I '.JI ( 7 1 7, S 4 () - '11 7 () i: ] 1;', August 20,2001 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, P A 17013 Re: Estate of Rogene Kepner No. 2001-00583 Dear Sir/Madame: Enclosed find a check in the amount of$1000.00 representing prepayment of the inheritance tax with regard to the above captioned matter. Please provide a receipt in the enclosed self-addressed envelope. Thank you in advance, for your assistance in this matter. Very truly yours, SERRA TELLI, SCHIFFMAN, BROWN & CALHOON, P.C. ,,1,j j ( /).11 Cw/J I~I ~!j-' Debra A. Evangelisti, Paralegal /dae Enclosure cc: Trisha E. Miller, Administratrix COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT JOHN D SHERIDAN ESQUIRE 2080 L1NGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110 ___uh_ fold ESTATE INFORMATION: SSN: 206-32-0591 FILE NUMBER: 2101-0583 DECEDENT NAME: KEPNER ROGENE DATE OF PAYMENT: 08/21/2002 POSTMARK DATE: 08/20/2002 COUNTY: CUMBERLAND DATE OF DEATH: OS/29/2001 NO. CD 001550 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2.85 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: JOHN D SHERIDAN ESQUIRE CHECK# 031719 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $2.85 MARY C. LEWIS REGISTER OF WILLS /b-c2.gP-~ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1U7 EX AFP 101-02> '\~.:. DATE ESTATE OF DATE OF DEATH FILE NUMBER .; i COUNTY ACN 09-03-2002 KEPNER 05-29-2001 21 01-0583 CUMBERLAND 101 ROGENE !\ JOHN D SHERIDAN SERRATELLI HAL 2080 LINGLESTWN HBG Allount Relli tted RD 20, PA 17.:1:'1:0 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account. submit the upper portion of this forll with your tax payment. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6(fj-Ex--AFP--(Oy:02T------...--iNi..-ERi'~fANCE-fAX--ST1rfEME-tif-oF'-Acfcouiff--.-i.---------------- - - --- ESTATE OF KEPNER ROGENE FILE NO.21 01-0583 ACN 101 DATE 09-03-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-16-2002 P R I NC I PAL TAX DU E : ............................................................................... 1.829.39 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-20-2001 CDOOOl77 52.63 1.000.00 01-15-2002 CDOO0747 .00 135.00 07-01-2002 CDOO1360 10.10- 651.86 08-20-2002 CDOO1550 2.85- 2.85 TOTAL TAX CREDIT 1.829.39 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ. YOU MAY BE DUE A REFUND. SEE ~EVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or lIoney order payable to: COHHONWEAL TH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by cOllpleting an ftApplication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Departllent's 24-hour answering service for forlls ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) lIonths and one (1) day from the date of death, to the date of paYllent. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19B2 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.