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HomeMy WebLinkAbout02-21-08 --I 15056041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 00900 Date of Birth 182363213 09262007 06111912 Decedent's Last Name Suffix Decedent's First Name MI WHITCOMB LUTHER M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 181 1. Original Return 0 2. Supplemental Return o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 0 4. limited Estate 0 4a. Future Interest Compromise (date at death after 12-12-82) 181 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. litigation Proceeds Received 0 1 O. ~~t~::~ ~~~3'r.1f~en~f 1(~la_~5)f death o 1 8. Total Number of Safe Deposit Boxes o 11. Election to tax under See 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DALE F SHUGHART, JR. ESQUIRE 7172414311 Firm Name (If Applicable) REGISTER QF vIllLLS USe.ONL Y First line of address ,.--,.-' 10 WEST HIGH STREET Second line of address I -,_.) City or Post Office State DATE FILED CARLISLE PA ZIP Code 17013 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~:7A1rYne.q r) - [I )jt;te~>1.J/ SQ Thomas L. Whitcomb ,;(, -I D .-oB ADDRESS " 616 Mooreland Avenue, Carlisle, PA 17013 SIGNAL)' RE OFPREP~EfR OTH~ REPRESENTATIVE / ,2A \/ r:' . .' ~.....r- \ ) ADDRESS l/ 10 West High Street, Carlisle, PA 17013 Dale F Shughart, Jr. Esquire DATE 'L Side 1 L 15056041147 15056041147 --I ~ ADDITIONAL Personal Representatives Whitcomb, Luther M 55# 182-36-3213 9/26/2007 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature Name Address City, State, Zip Date 3 Signature Name Address City, State, Zip Date 4 Signature Name Address: City, State, Zip Date 5 Signature Name Address: City, State, Zip Date 6 Signature Name Address: City, State, Zip Date -7 ~ ~-:-? /' / :1' <" ~;;t.--V.A' -R- c~e..e?-Y._(~J--->-~" Mary Lui~ Freeman '" 901 North Main Street (:~A'KJ Byers TX 76357 ,. I :) / its- :) Z t I --.J 15056042148 REV-1500 EX Decedent's Name: WHITCOMB, LUTHER M RECAPITULATION 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11)............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18 Amount of Line 14 taxable at collateral rate X .15 15. 1,378,462.93 16. 17. 18. 19. Tax Due........ ................................................................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 Decedent's Social Security Number 182363213 269,000.00 1,049,083.31 75,330.96 21,100.00 1,414,514.27 34,050.21 2,001.13 36,051.34 1,378,462.93 1,378,462.93 62,030.83 62,030.83 D 15056042148 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDEI\JT'S NAME Whitcomb, Luther M STREET ADDRESS Thornwald Nursing Home File Number 21 - 07 - 00900 442 Walnut Bottom Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 62,030.83 52,250.00 2,750.00 3. InteresVPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 55,000.00 TotallnteresVPenalty (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 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 7,030.83 (5A) (5B) 7,030.83 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;........................................................................ x b. retain the right to designate who shall use the property transferred or its income;.......................... x c. retain a reversionary interest; or............................................................................................... ................... x d. receive the promise for life of either payments, benefits or care?............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................ ............................. ..................... ................. ................................... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............... ............................. ..................... ................... ............... .................. x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. S9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. S9116 (a) (1.1) (Ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. S9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. S9116 1.2) [72 P.S. S9116 (a) (1 )J. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. S9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. '. SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M FILE NUMBER 21 - 07 - 00900 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. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 269,000.00 House and lot at 616 Mooreland Avenue, Borough of Carlisle, Cumberland County, PA: Prior Deed reference: Deed Book "U", Vol. 16, Page 65. Cumberland County Tax Parcel #04-22-0483-003. Valued in accordance with attached appraisal of Susan B. Burkholder. r~' '":J.' C:) TOTAL (Also enter on Line 1, Recapitulation) 269,000.00 SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M FILE NUMBER 21 - 07 - 00900 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 600 shares Boeing Co, CUSIP #097023105000 @104.615 104.615 62,769.00 2 23 shares Citadel Brodcasting Corp, CUSIP #17285T1 060000 @ 4.165 4.165 95.80 3 525 shares Com cast Corp CL A, CUSIP #20030N101000 @ 24.32 24.32 12,768.00 4 414 shares COVIDIEN LTD, CUSIP #G2552X108001 @41.755 41.755 17,286.57 5 300 shares Walt Disney Co, CUSIP #25468710600 @34.385 34.385 10,315.50 6 570 shares DOVER CORP, CUSIP #260003108000 @50.875 50.875 28,998.75 7 914 shares GLAXOSMITHKLlNE PLC SP ADR, @ 53.33, (48,743.62), plus 53.33 49,195.79 x-dividend 452.17, CUSIP #37733W205001 8 15 shares IDEARC INC, CUSIP #451663108000 @31.185 31.185 467.78 9 2,979.34 shares LEGG MASON SPL INVESTMENT CUSIP #524904109000 40.44 120,484.51 @40.44 10 6,008.97 shares ROYCE PENNSYLVANIA MUTUAL FD, CUSIP 11.51 69,163.24 #7809000005816000 @11.51 11 414 shares TYCO Electronics LTD, CUSIP #G9144P105001 @34.785 34.785 14,400.99 12 414 shares TYCO Inti LTD, CUSIP #G9143X208001 @44.60 44.60 18,464.40 13 306 shares Verizon Communication, CUSIP #92343V104000 @44.405 44.405 13,587.93 14 250 shares Waste Mgmt Inc DEL, CUSIP #941 06L 109000 @38.34 38.34 9.585.00 TOTAL (Also enter on line 2, Recapitulation) 1,049,083.31 *~ " '+,~ ,~." , .,' SCHEDULE B STOCKS & BONDS continued COMMONWEAL TH OF PENNSYL'I ANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 15 65,000 ACACIA Federal Savings Bk-VA @ .99074 (64,398.10) plus accrued interest 373.97 CUSIP #003874NWOOBO 16 50,000 Mercantile Bank-FL @ .9905 (49,525.00) plus accrued interest 570.55 CUSIP #58740WFF4080 17 40,000 CIT Bank-UT @ .99378 (39,751.20) plus accrued interest 102.03 18 50,000 Discover Bank-DE @ .99546(49,773.00) plus accrued interest 126.99 19 70,000 Lehman Brothers Bank, FSB-DE @ .9829 (68,803.00) plus accrued interest 202.52 20 30,000 Lehman Brothers, @ .99604 FSB-DE (29,881.20) plus accrued interest 14.79 21 65,000 National Bank S.C C/D @ .98492 (64,019.80) plus accrued interest 269.26. 22 50,000 ROYAL Amern Bk Inverness I@ .9817 (49,085.00) plus accrued interest 131.51 23 50,000 East Corolina Bank Engelhard @ .99135 (49,567.50) plus accrued interest 26.30 24 17305.131 shares Ameriprise Financial @ 7.560 25 119.416 shares PA Tax Exempt Income Fund @9.00CUSIP#746852102 26 20,000 shares State Pub Sch Bldg Auth PA @$90.556 CUSIP #85732PBP4 FILE NUMBER 21 - 07 - 00900 UNIT VALUE VALUE AT DATE OF DEATH 64,772.07 50,095.55 39,853.23 49,899.99 69,005.52 29,895.99 64,289.06 49,216.51 49,593.80 7.560 130,826.79 9.00 1,074.74 90.556 18,111 .20 Page 2 of Schedule B SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX r:~ETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 27 DESCRIPTION 5,000 shares PA State Higher Edl Fac @ $97.312 CUSIP #70917REY7 FILE NUMBER 21 - 07 - 00900 UNIT VALUE VALUE AT DATE OF DEATH 97.312 4,865.60 Page 3 of Schedule B "." <'cA--... . -. . t.. .. """." SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M FILE NUMBER 21 - 07 - 00900 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Contents of safe deposit box, valued in accordance with appraisal of Allysa Loney attached. 2 Cash on hand, household goods, furniture and furnishings, and personal effects of monetary value, valued in accordance with attached appraisal of Allysa Loney. VALUE AT DATE OF DEATH 516.00 1,375.00 2,330.00 11,197.88 56,463.14 1,012.41 106.00 1,300.00 443.53 108.00 479.00 75,330.96 3 1995 Buick LeSabre automobile, valued in accordance with attached Kelley Blue Book private sale valuation. 4 M & T Bank checking account #90068548 Principal 11 ,197.64 Accrued interest .24 5 Smith Barney Bank Deposit Program Account #123992711000 Principal 56,343.62 Accrued interest 119.52 6 Edward Jones Money Market account #377-02944-1-05 7 Penn National Insurance, refund of auto insurance. 8 Genworth Financial, nursing care reimbursement 9 Cumberland County, final retirement 10 Peerless Insurance Company, refund of personal property insurance 11 Peerless Insurance Company, refund of homeowner's insurance policy TOTAL (Also enter on Line 5, Recapitulation) ,.; COMMONWEA'_TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Whitcomb, Luther M FILE NUMBER 21 - 07 - 00900 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION NUMBER Include the name of the transferee, their relationship to decedent VALUE OF ASSET DECO'S TAXABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) Mary Luise Freeman, 24,000.00 100000% 3,000.00 21,000.00 daughter, 12 $2,000 checks dated 10/06/06, 11/06/06, 12/20/06, 12/28/06, 02/03/07, 03/02/07, 04/02/07, 05/14/07, OS/28/07, 07/02/07, 07/29/07, 09/17/07 2 Thomas L. Whitcomb, II, grandson 3,100.00 1 00000% 3,000.00 100.00 checks for $2,600 dated 07/10/07 and $500 dated 1 2/06/06 TOTAL (Also enter on line 7, Recapitulation) 21,100.00 SchedlJe H FureraI Expenses & Adminislralive Costs continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M 2 Register of Wills, Short Certificates (32 + 20 + 12) 3 Commonwealth of Pennsylvania, auto title FILE NUMBER 21 - 07 - 00900 64.00 169.50 27.50 420.00 300.00 47.00 75.00 158.62 13.00 30.00 50.00 88.00 29.50 180.00 500.00 4 AAA, transfer auto title 5 IBIS Appraisal Services (personal property appraisals (60 + 360) 6 Diversified Appraisals, real estate appraisal 7 Postmaster, certified mail (30 + 7 + 10) 8 Cumberland Law Journal, advertising 9 The Sentinel, advertising 10 Graham Buick, keys to Buick 11 Register of Wills, fililng Inheritance Tax and Inventory 12 Bonnie Coyle, notary fees 13 Thomas L. Whitcomb, reimburse long distance calls, supplies and mileage. 14 Recorder of Deeds, recording Deed of distribution 15 Schrock Tree Service, remove fallen tree 16 Reserve for Accounting Page 2 of Schedule H SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Whitcomb, Luther M FILE NUMBER 21 - 07 - 00900 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT Check written before death, clearing after death. #937 Sunnyside Restaurant 395.46 2 Thomas L. Whitcomb, reimbursement of expenses incurred as Power of Attorney, auto rental to return home due to decedent's illness. 302.30 3 FIA Card Services, balance due on credit card. 177.01 4 Penn National, auto insurance premium. 222.00 5 Penrose Cleaners, dry cleaning. 138.30 6 Embarq, phone bill 47.69 7 West Shore EMS, ambulance 44.30 8 Allianz, refund of retirement payment posted on 9/17/07. 674.07 TOTAL (Also enter on Line 10, Recapitulation) 2,001.13 REV-1513 EX+ (9-00) . ~ """i'~" ~~" SCHEDULE J BENEFICIARIES COMMO,"ojWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions, and transfers under Sec. 9116 (a) (1.2)] Mary Luise Freeman\ 901 North Main Street Byers, TX 76357 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 - 07 - 00900 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Whitcomb, Luther M NUMBER Daughter Value of real estate plus 1/2 estate 2 Thomas L. Whitcomb 616 Mooreland Avenue Carlisle, PA 17013 Son Real estate in kind plus 1/2 estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 I Paoe #11 APPRAISAL OF REAL PROPERTY LOCATED AT: 616 Mooreland Avenue Deed Book 16U Page 65 Carlisle, PA 17013 FOR: Luther Whitcomb Estate 616 Mooreland Avenue, Carlisle, PA 17013 AS OF: September 26, 2007 BY: Susan B. Burkholder State Certified Residential Appraiser This appraisal was completed to establish value for Estate Tax Summary Format Fonn GA1- "TOTAL for Windows" appraisal software by a lamode, inc. -1-800-ALAMOOE Diversmed Appraisal Services I Palla #21 . _ ______~____J!"!i!~!"f11 ~~~!'!i~~AI?Jl~aisaIReport FIle I 110io7W ._ The JlI1IllQSe of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the sUbject property ~~rty Address 61\:) Mooreland Avenue Borrower n.8. l,.eg31J!~~~!i{ltio!1 Deed Book 16U Paae 65 Assessor's Parcel # 04-22-0483-003 TaxYear 2007-2007 ::I Neighborhood Name n.a. Map Reference 22-483 nlOccupant IZJ Owner [J Tenant r 1 Vacant Soecial Assessments $ n.a. r 1 PUD ~ Property Rights Appraised [;'8;J Fee Simole 0 leasehold r 1 Other (describe) 'II ~s~ig!l_lT1e.'1!I~p.L.O Purchase Transaction 0 Refinance Transaction . IZI Other (describe) . Estate settlement . lender/Client Luther Whitcomb Estate Address 616 Mooreland Avenue Carlisle PA 17013 lS-tt;e~subTect-p.ropertY currently offered for sale or has it been offered for sale in the twelve months orior to the effective date of this appraisal? ~~.Q!L~~~.Q~i~~~~, off~~ce(s), and daters). The home was not listed in the Central Penn MLS in the oast vear. City Carlisle Owner of Public Record Estate of Luther Whitcomb State PA ZioGode 17013 County Cumberland R.E. Taxes $ 3466.81 Census Tract 0124.00 HOA $ Doer year 0 per month DYes [;'8;J No I 0 did 0 did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not pertormed. n.a. ::1-.- -----~---- ..--- .--- -- ..----- .~---- - - q . ;: C.Qfl!ra.<:t..p~c~t [\.~'_ Date of Contract n.a. Is the property seller the owner of publiC record? 'hes Tr No Data Source(s) n.a. :::-fs1here-ai\Y fina,lci~ assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? 0 Yes 0 No :~ If Yes, report the total dollar amount and describe the items to be oaid, n,a. - Note: Race and the racial composition of the neighborhood are not appraisal factors. _NQl{lh~,~~I.ti~" ~lJl1ltaQij$ltig\T~. .()tIi,Utilt,H.QtJ.'6d'<.~litt.at\d'U"'" location [J Urban ~ Suburban 0 Rural Prooertv Values r.xIlncreasina 11 Stable r l Declinino PRICE AGE One-Unit 95 % . Built-Up 0 Over 75% 0 25-75% 0 Under 25% Demand/Supply 0 Shortaae [;'8;J In Balance r lOver Sunolv $ lOOm 1m) 2-4 Unit % : Growth [J Raoid (gJ Stable [J Slow Marketina Time r l Under 3 mths r.xI 3-6 mths 0 Over 6 mths 150 low 15 Multi-Familv % . Neighborhood Boundaries The subiect neiahborhood is bordered bv Colleae Street Walnut Bottom Road 600 Hiah 250 Commercial 5 % : Belvedere Street and South Street. 250 Pred. 50 Other % NeiQhborhood Description Established residential area with stable ownershio oattems within reasonable commutina distance to schools, olaces of worshio. shooolna and transoortation. Market Conditions Oncludina support for the above conClusions) Marketina conditions are averaae with orooerties sellina within three months. Conventional and insured financina is readily available to aualified buvers at reasonable rates and terms. Dimensions Irreaular Area .47 acre Shaoe Irreaular View Averaae SpecifIC Zoning Classi1ication Low Density Residential Zonina Descriotion Exlstina use is oermitted Zoning Compliance (gJ leaal 0 leaal Nonconforming IGrandfathered Use) 0 No Zoning r lllleoal (describe) Is the highest and best use of subiect prooertv as improved (or as proposed oer clans and soecifications) the oresent use? r.xI Yes r 1 No If No, describe Utilities Public Other (describe) Public Other (describe) Off-site Imorovements - Tvoe Electricitv 0 [ ] Water IX1 r 1 Street Macadam Gas r J [ J SanitarY Sewer IX1 r 1 Allev None FEMA Special Rood Hazard Area 0 Yes IZJ No FEMA Rood Zone C FEMA Map # 425382 0004 B Are the utilities and off-site improvements typical for the market area? IXI Yes n No If No, describe Are there anv adverse site conditions or extemal factors leasements, encroachments, environmental conditions, land uses, etc.\? Public Private IXI 0 r 1 rl FEMA Mac Date 2-3-82 DYes IXI No If Yes, describe UnitslZJ One [J One with Accessorv Unit Concrete S~I Soace Foundation Walls Cone block/Ava Floors H~ # of Stories 1 X Full Basement r 1 Partial Basement Exterior Walls StoneNinvllAva Walls Drvwall/Plaster/Ava Type IX1 Det r 1 Att r ] S-DetlEnd Unit Basement Area 2 015 sO.ft Roof Surface Shinales/Ava Trim/Finish Wood/Ava [;'8;J Existina r 1 Proposed 0 Under Const Basement Finish 30 % Gutters & Downsoouts Alum/Ava Bath Floor Tile/Ava Design ISMe) Ranch 0 Outside EntrvlExit 0 Sump Pump Window Tvoe Dbl-huna/Ava Bath Wainscot Drvwall/Ava Year Built 1952 Evidence of r 1 Infestation Storm Sash/lnsulated Insulated/Storm sash Car Storage L J None Effective Age (Yrs) 15 years 1 Dampness [l Settlement Screens Yes/Ava i5<f Drivewav # of Cars 2 Attic [J None Heating r FWA IIZJ HWBB III Radiant Amenities Woodstove(s) # Drivewav Surtace Macadam o Drop Stair 0 Stairs l Other I Fuel Oil IIXI Rreplace(s) # 1 Fence 'XI Garaoe # of Cars 2 ] Roor 0 Scuttle Cooling IZI Central Air Conditioning 0 PatiolDeck Patio IX Porch Concrete 0 Camort # of Cars ] Finished r 1 Heated llndividual Ir l Other 0 Pool Other 'XI Att. r l Det. 0 Built-in - Appliances 1Xl Refrigerator I2<J Range/Oven 0 Dishwasher IX1 Disposal 0 Microwave 0 WasherlDryer r l Other (describe) . Finished area above grade contains: 7 Rooms 3 Bedrooms 2 Bath{s) 2.015 Souare Feet of Gross Livina Area Above Grade ; Additional features (soecial enerav efficient items, etc.). Two oorches oatio screened Dorch and a fireolace. . Describe the condition of the propertY (includina needed reoairs, deterioration, renovations, remodelino, etc. I. aood condition. The kitchen was remodeled and several new windows were installed. AIl imorovements are considered to be in averaae to Are there any physical deficiencies or adverse conditions that affect the Iivabilitv, soundness, or structural intearitv of the nrooertv? T Yes 1XI No If Yes, describe Does the propertv generally conform to the neighborhood lfunctional utilitv, sMe, condition, use, construction, etc.)? fXI Yes r 1 No If No, describe reddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Form 1004 March 2005 Form 1004- "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Paae #31 U of R od f I A IR rt m arm eSI enla ~ppralsa epa FileH 110707W ~------ -- --.. - --- -- There are 0 comoarable orooerties currently offered for sa/e in the subject neighborhood ranging in price from $ 275,000 to $ 325.000 There are 4 cJ/TJparable sales in the subject neighborhood within the past twelve months ranging in sale price from $ 240.000 to$ 303 000 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 616 Mooreland Avenue 250 Glendale Street 1100 Walnut Street 505 Belvedere Street Carlisl~ PA 17013 Carlisle Carlisle Carlisle PmE-l11ity to Subject i , " 0.53 miles 0.68 miles 0.31 miles Sa/e Price $ n.a. ' '"..1$ 240 000 .,."....,.. ....,.......,........"..\.:1$ 265 000 Ie?,'?:. \/.]$ 303.000 Sale Price/Gross Liv. Area $ sO.ft $ 137.77 SQ.ft.! . $ 140.58 sa.ft. ,.<i, $ 138.23 SQ.ft.! ",",' .,..,.i ." ~ata Source{~ ' '. Courthouse/MLS Courthouse Courthouse Verification Sourcefsj i. MLS MLS MLS VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + (-) $ Adjustment DESCRIPTION +(-) $ Adiustment DESCRIPTION +1-) $ Adiustment Sales or Rnancing }i.} .None known None known None known Concessions .'.i./ .,( Conventional Conventional Conventional Date of Salemme ".",:> ',\i' 6-15-07 5-3-07 12-14-06 location Averaoe Similar Similar Similar - l~,!s~llI(llFee Sim~le Fee Simple Fee Simple Fee Simple Fee Simple = Site .47 acre .41 acre 1 acre -10,600 .46 acre - View Averaae Similar Similar Similar !!!! OesiOn (SMe) Ranch Ranch Ranch Ranch . Qualitv of Construction StoneNinvl Brick/Alum Stone/Alum Brick -10000 Actual Aoe 55 years 54 years 48 vears 47 years Condition Avo to oood Inferior +10000 Similar Similar Above Grade Total Bdrms.1 Baths Total I Bdrms.1 Baths Total ISdrms.1 Baths Total I Bdrms.I Baths Room Count 7 3 I 2 6 I 3 11.5 +3 000 6 I 3 12.5 +1 000 7 I 3 I 2 Gross Living Area 2 015 SO.ft 1 742 SO.ft +10900 1.885 SQ.ft. +5 200 2 192 sQ.ft. -7100 Basement & Finished 2,015 Sq.Ft. Full bsmt Full bsmt Full bsmt Rooms Below Grade 30% finished None +3 000 None +3 000 None +3 000 Functional Utilitv Averaae Similar Similar Similar . Heatina/Coolina Hot wtr Oil. CA Fha Oil CA Ht wtr Gas CA Ht wtr Gas CA ~ Enerav Efficient Items None None None None : Garaae/Caroort 2-car oaraae 2-car oaraae 2-car oaraoe None +10000 . Porch/Patio/Deck Porch. patio Prch oatloshd -1 000 Porch. patio Prch enc Prh -3 000 . Scmd orch. frol Encloorch Frol -2 000 None +5 000 2 froles shed +2.000 . . . . Net Adiustment (fotal) >i [:gJ+ il- $ 23 900 [g]+ fl- $ 3,600 0+ [g]- $ 5100 Adjusted Sale Price Net Adj. 10.0 % Net Adj. 1.4 % Net Adj. 1.7% of Comparables ., . .' Gross Adi. 12.5 % $ 263 900 Gross Adi. 9.4% $ 268 600 Gross Adi. 11.6 % $ 297.900 . I [Xl did il did not research the sale or transfer history of the subiect property and comparable sales. If not, explain : MY research r l did i:8J did not reveal anv prior sales or transfers of the subiect property for the three years prior to the effective date of this appraisal. Data Source(s Assessment records Mv research l did [Xl did not reveal any prior sales or transfers of the comparable sales for the year prior to the date of sale of the comparable sale. Data Source(s Assessment records Report the results of the research and analvsis of the prior sale or transfer history of the subject property and comparable sales (report additional prior sales on page 3). ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior SalefT ransfer 10-19-55 1-17-84 No orior sale in the past 7-6-05 Price of Prior SalefTransfer $1.00 1.00 year $279 000 Data Source(s Courthouse Courthouse Courthouse Courthouse Effective Date of Data Source(s) 11-07 11-07 11-07 11-07 AnalySis of prior sale or transfer history of the subiect property and comparable sales No sale has tak.en olace in the past three years for the subiect orooertv or the comoarables in the oast Year. Summary of Sales Comoarison Aooroach A $2 000 per room adiustment was made for the total number of rooms $2,000 per bath and $1 000 oer half bath. Indicated Value by Sales Comparison Approach $ 269 000 Indicated Value by: Sales Comparison Approach $ 269 000 Cost Approach (If developed) $ n.a. Income Approach Of developed) $ n.a. The Sales Comoarison aooroach beina considered the most accurate in arrivino at my final opinion of value. The Income aooroach was not considered since this is an owner occupied sin ale familv dwellino. The Cost approach was considered to be unreliable since this is not new construction and may be misleadina to the reader. This appraisal is made [8J" as is", o SUbject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, 0 subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or 0 subject to the followina reauired insoection based on the extraordinarv assumPtion that the condition or deficiency does not require alteration or repair: Appraised in current condition. Based on a complete visual InsP..8Cllon of the interIor and exterior areas of the sub~ect ~':t1e defined scope of wor\ statement of assumptions and limiting conditions, and appraiser's certification, my (our) opinion of the market value, as efined, of real property that Is e subJect of this report is $ 269 000 . asot September 26 2007 which is the date of Inspection and the effective date of this appraisal. ~ddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Paae #41 Uniform Residential Al!Qraisal Re~ort Ale # 110707W See addendum. 2! ,;l! .~ .~ . .1 ~ ...... ::! ~---~'_._--- - iii - ",.:.w .11 ............ .... ..... ....... ........,y.,:>/......icXX/..., Provide adeauate information for the lender/client to reolicate the below cost figures and calculations. Suoport for the opinion of site value (summarv of comoarable land sales or other methods for estimatina site value) ~,. ......-. .. '. -. , '. . OPINION OF SITE VALUE ...................................................__.............. =$ DWELLING &l.Ft @ $ ......__..... =$ Sa.Ft @ $ __._'''''_,,_ =$ ..".....--.. =$ .."......... =$ ....."...... =$ Garaoe/Carnort Total Estimate of Cost-New Less Phvsical I Functional Depreciation I Depreciated Cost of Imorovements "As-is" Value of Site lmorovements Sa.Ft. @ $ ESTIMATED r 1 REPRODUCTION OR r 1 REPLACEMENT COST NEW ~ Source of cost data : Quality rating from cost service Effective date of cost data : Comments on Cost Aporoach (gross Iivina area calculations, depreciation, etc.) I Extemal I =$( "...............--.....--...-......--...".....-- -$ --..--....--.."..................--........."... =$ Estimated Remainino Economic Life (HUD and VA only) ,'. .":'.i', ,i., ,..'.. ..."f'y'.... " . Estimated Monthlv Market Rent $ X Gross Rent Multiolier _ Summary of Income APoroachOncluding support for market rent and GRM) ". ,""x' .,...... ........' .........,,"..' ........C/...:;,.,.U ~ ~ ...'......,. ,"i-ZF"x/........' Is the developer/builder in control of the Homeowners' Association /HOAl? r 1 Yes r 1 No Unit tvpels) nDetached r 1 Attached Provide the followina information for PUDs ONLY if the develooer/builder is in control of the HOA and the subiect orooertv is an attached dwellina unit Legal Name of Proiect ; T ota! number of phases Total number of units Total number of units sold Total number of units rented Total number of units for sale Data source{s) Was the oroiect created bv the conversion of existin~ buildina{s) into a PUD? r 1 Yes 1 No ~ Yes, date of conversion. I Does the oroiect contain any multi-dwellina units? r 1 Yes r l. No Data Source Are the units, common elements, and recreation facilities comolete? r 1 Yes [J No ~ No, describe the stabJs of completion. Years INDICATED VALUE BY COST APPROACH .................____..."...............__ =$ ~ ., ...",...",:,...,;.(;,..,.,.... ",' i,'__ = $ Indicated Value by Income APproach Are the common elements leased to or bv the Homeowners' Association? r 1 Ves r 1 No ~ Yes, describe the rental terms and options. Descrtbe common elements and recreational facilities. reddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Form 1004 March 2005 Form 1004 -"TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Pa!le #51 Uniform Residential Appraisal Re ort File # 11 Q707W This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the fOllowing definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well Informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in viSUalizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to. needed repairs. deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. lddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 1 004 March 2005 Form 1004 -''TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Paae #61 Uniform Residential A raisal Re ort File fi 11070m APPRAISER'S ~ERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I pe~ormed a complete visual ins~~ction of the. inte~i?r and exterior areas of th~ subject property. I reported the condition of the Improvements In factual, speCifiC terms. I Identified and reported the phYSical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I de.veloped my opinion of the market value of the real property that is the subject of this report based on the sales comp~nson approach. to value. I have ad~quate compa~able market data to develop a reliable sales comparison approach for thiS appraIsal assignment. I further certify that I conSIdered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. ( researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, publiC land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the SUbject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the SUbject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are SUbject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined speCific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specifiC tasks performed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. !ddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "TOTAL for Windows" appraisal software by a la mode, inc. -1-S00-ALAMODE I Page #71 Uniform Residential Appraisal Report Ale# 110i07W 21. The lender/ciient may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; govemment sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the pUblic through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee at the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or repr~sentation of my si~nature, the ~~praisal re~o.rt shall be as effec~ive, enforceable and valid as if a paper version of this appraisal report were delivered containing my anginal hand written signature. APPRAISER SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature ~AifrJf Name Susan . Burl<hol Company Name Diversified Appraisal Services Company Address 35 E. High Street Suite 101, Carlisle, PA 17013 Telephone Number 717-249-2758 Email Addresssue.burl<holder@gmail.com Date of Signature and Report November 7,2007 Effective Date of Appraisal September 26, 2007 State Certification # RL-000659-L or State License # or Other (describe) State # State PA Expiration Date of Certification or License June 30, 2009 Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State license # State Expiration Date of Certification or license SUBJECT PROPERTY I\DDRESS OF PROPERTY APPRAISED 616 Mooreland Avenue Carlisle, PA 17013 !!'PPRAISED VALUE OF SUBJECT PROPERTY $ 269,000 _ENDER/CLIENT ~ame ~ompany Name Estate of Luther Whitcomb ~ompany Address 616 Mooreland Avenue, Carlisle, PA 17013 o Did not inspect subject property o Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES :mail Address o Did not inspect exterior of comparable sales from street o Did inspect exterior of comparable sales from street Date of Inspection ~ddie Mac Form 70 March 2005 Page 6 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "TOTAL for Windows" appraisal software by a la mode, inc. -1-BOO-ALAMODE I Page #81 moon eSI enla ppralsa epo File # 110707W __ FEATURE SUBJECT COMPARABLE SALE # 4 COMPARABLE SALE # 5 COMPARABLE SALE #6 Address 616 Mooreland Avenue 623 Glendale street C~r1isle PA 17013 Carlisle Pr~J11!t}'!~JiJJblect 0.40 miles Sale Price $ n.a. 1$ 276 000 $ 1$ S~e Price/Gross Uv. Area $ sO.ft $ 167.88 so.ftl $ sO.ft. S so.ft.1 Data Source/s) Courthouse Verification Sou~s) .. MLS/Files VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-) $ Adiustment DESCRIPTION + (.)-$ Adiustment DESCRIPTION + (-) $ Adiustment - - ------ Sales or Rnancing Closing cost -4,000 Concessions .. Conventional Q~eof Salemme 10-27-06 ill Location Averaae Similar -~t Leasehold/Fee Simple Fee Simote Fee Simole -. -.';;iSlte .47 acre .34 acre +1 300 }; View Averaae Similar ~ Design (Style) Ranch Ranch ;3 Quality of Construction StoneNinvl Brick -10,000 ~ Actual Aae 55 years 44 years . Condition Ava to aood Suoerior -10000 · Above Grade Total TBdrms.1 Baths T otall Bdnns.1 Baths Total I Bdnns. Baths Total Bdnns.1 Baths Room Count 7 I 3 I 2 6 I 3 I 2 +2000 I 1 . Gross Livino Area 2015 sO.ft. 1 644 sO.ft. +14800 sO.ft. sO.ft. Basement & Rnished 2,015 Sq.Ft. Full bsmt Rooms Below Grade 30% finished w/shower +2 000 Functional Utility Averaae Similar Heatinw'Cooling Hot wtr Oil CA Fha Oil CA Energy Efficient Items None None Garage/Carport 2-car aaraae 1-car aaraae +5 000 PorchlPatio/Oeck Porch oatio Porch,oatio Scmd orch. frot Fireolace +5 000 Net Adjustment (Total) fXI+ O- S 6100 11 + 0- $ T + 0- $ Adjusted Sale Price Net 2.2 % Net % Net % of Comparables Gross 19.6 % $ 282.100 Gross % $ Gross % $ Report the results of the research and analysis of the Drior sale or transfer history of the subject property and comparable sales (reDort additional Drior sales on Dage 3 . ITEM SUBJECT COMPARABLE SALE # 4 COMPARABLE SALE # 5 COMPARABLE SALE /I 6 Date of Prior Saleff ransfer 10-19-55 1-30-06 Price of Prior Saleff ransfer $1.00 185,000 ~ Data Source(s) Courthouse Courthouse Effective Date of Data Source(s) 11-07 11-07 Analvsis of prior sale or transfer historY of the subiect OfOOe!tv- and comoarable sales . Analvsis/Comments ~ [ . - U Of R Od f I A IR rt reddie Mac Form 70 March 2005 Fannie Mae Form 1004 March 2005 Fonn 1004. (AC) - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Pane #91 Borrower/Client n.a. ProDertv Address 616 Mooreland Avenue Citv Carlisle County Cumberland State PA ZipCode 17013 lender Luther Whitcomb Estate Supplemental Addendum File No. 11 0707W Additional Comments The subject is older than five years old. All mechanical systems including heating, electrical and plumbing systems appear to be working adequately. No warranties are implied in this statement. One or more of the comparable sales are older than six months old. Although there are comparable properties in the subject's area, none have sold recently, therefore, sales in excess of six months old have to be used. All three comparables used were the best available. The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use and the consideration of all three approaches to value and the application of those relevant to the valuation of the subject property. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of values of properties in the area and superior quality of the subject property. This condition does not affect the market value of the subject or its future marketability. Privacy Notice Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of the client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisal, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information for unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standards insure the security and integrity of your information. Signature ~".j AJ:.t.Ji Name Susan B. urkholder Date Signed November 7, 2007 State Certification # RL-000659-L Or State License # State ~ State Signature Name Date Signed State Certification # Or State License # State State Diversified Appraisal Services Form TADD2 - "TOTAL for Windows" appraisal software by a la mode, inc. - 1.800.ALAMODE I Pace #101 Subject Photos Borrower/Client Ii.a. Prooertv Address E:-16 Mooreland Avenue Citv Carlisle County Cumberland State P A Zin Code 17013 lender Luther Whitcomb Estate Subject Front 616 Mooreland Avenue Subject Rear Subject Street Fonn PICPIX. TR - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-800-ALAMODE - Borrower/Client ri.a. ProDertv Address e-16 Mooreland Avenue City Carlisle Countv Cumberland State P A liD Code 17013 Lender Luther Whitcomb Estate Comparable Photo Page I Pace #111 Comparable 1 250 Glendale Street Comparable 2 1100 Walnut Street Comparable 3 505 Belvedere Street Fonn PICPIX.BR - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-aOO-ALAMODE I Paae #121 -, Borrower/Client ,1.8. Pronertv Address 616 Mooreland Avenue Cilv Oarlisle COllnlv Cumberland State P A liD Code 17013 Lender Luther Whitcomb Estate Comparable Photo Page Comparable 4 623 Glendale Street Comparable 5 Comparable 6 Fonn PIGPOCBR - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE I Paae #13\ Building Sketch (Page - 1) Borrower/Client ,'l.a. Prooertv Address 616 Mooreland Avenue Citv Oarlisle County Cumberland State PA liD Code 17013 Lender Luther Whitcomb Estate 30.0' 22.0' 10.0' 28.0' 5.0' WID Bdrm Study Dining 8th Scmd 26.0' Garage Porch 40.0' Living Bdrm Bdrm 22.0' 10.0' 33.0' 5.0' 25.0' SKETCH CALCULATIONS I .. A1: 30.0x5.0= 150.0 A2 A2: 58.0 x 30.0 = 1740.0 A3: 25.0x 5.0 = 125.0 .- First Floor 2015.0 Total Living Area 2015.0 Form SKT.BldSkl- ''TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE ~ Location Map TIn Code 17M 3 State P A IClient ~'\.a. ~~6 Mooreland Avenue ;ar\\sle Luther WhitComb E.state Countv cumberland _ ">. ,.,::::-..-.-..-.'-..i.r.,.-\..::c',;-.\.;:::l\;.-..-.!,.~.-').L=_-ll i; .'..1 \',~. _'.. .,'t. .,.\ ,1..1\.,t. . ..' \\ - " ~ ' . '~"""r' ___"W\Fl Y~l i~F'rj(-C=Il\ :'~a$lf>O\nt; i __- ~., 3""",,=JtC-'j'tr\r'i~~}};i"=-' ,~(' \ "~:"<k" \\ ~f1,~~~~l~S~~-~~\\ 1'1 /:~f ~~\ . ^ :.: I \~,:::____::;' A:.",_I;-~,1 II 1 ,~wr--~;~'~~--C:~\ ;\ ;/' I, , 't. 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N 00 .P>- -0 "'Tl o W o 0) o s: ro c ..., et> -n I o o C -0 o ::J .P>- (0 ;:R o .P>- o o o o o o 0'1 o .0 o o o o <0 -- N 0) -- o ..... <0 <0 W ..... 00 <0 <0 W ..... 00 <0 <0 W ..... 00 ~ W 5D ..... 0'1 ..... i-v o ~ ..... o N o W I~ I I <0 -- N 0) o ..... l~ ~ ....0 CD CD <0 <0 o 01 :I: I~ cO' ~':S' -- <0 <0 o 01 I~ b o.~ -- <0 <0 o 01 I~ ~ o III CD ~ -- ~ .P>- <0 C1J N 0'1 o o I<~ III 0 -c; c: .... CD ;::;: '< ~ 0'1 ..... o C1J 0'1 IS? g < .... ===c; ~ CD ....0. The Personal Advisors of 4 Ameriprise ..~ Financial November 5, 2007 Dale F. Shughart, Jr. Attorney At Law I 0 West High Street Carlisle, P A 17013 Dear Dale: Thank you for your communication to our office regarding the passing of Luther M. Whitcomb on September 26,2007. As you requested, the value of the securities in the RVS Disciplined Equity Fund (account #0010122662397002) as of Dr. Whitcomb's Date of Death, 09/26/2007, is as follows: Account Number 010122662397002 Total Value $130,826.79 # of shares 17305.131 Asset Value Per Share 7.560 I have enclosed an Estate Settlement Form in order to complete the transfer of Dr. Whitcomb's account to an estate account. The Executors of his Estate, Thomas L. Whitcomb and Mary Luise Freeman, must each sign on page 2, where indicated, and on page 8, where indicated. Also, as the account Dr. Whitcomb held here at Ameriprise was in joint ownership, we would require a copy of the death certificate for his wife, Mary L. Whitcomb, in order to transfer this account into estate ownership. Please send this to our office along with the completed estate settlement form in the enclosed envelope. If you have any questions, please do not hesitate to contact the office at 717-431- 2996, ext. 14 J. Thank you, '~ . //~p- ~ -- Scott M. Bechtold, ChFC@, CRPC@, CLU'RJ, CFS Senior Financial Advisor Enclosure: Form #3248 N(07/07) Bechtold & Associates A financial advisory practice of Ameriprise Financial Services, Inc. 30-0 East Roseville Road Lancaster, PA 17601 Tel: 717.431.2996 Fax: 717.431.2998 Toll Free: 877.791.6268 Scott M. Bechtold, ChFC', CW', CFS, CRPC' Senior Financial Advisor Branch Manager An Ameriprlse Platinum Financial Services'" practice scott.m. bechtold@ampf.com CA Insurance #0002523 James E. Davis II, CFP', CFS James W. Keim III, CFS Gary L Kreider, MBA Associate Financial Advisors with the practice of Scott M. Bechtold, ChFC', CLU', CFS, CRPC' Financial advisors named above are franchisees of Ameriprise Financial Services, Inc. Ameriprise Financial Services, Inc. offers financial advisory services, investments. insurance and annuity products. RiverSource'" products are offered by affiliates of Ameriprise Financial Services. Inc.. Member NASD and SIPC. Edward Jones 21 W High St Carlisle, PA 17013 717-258-4688 10-31-07 Dale Shughart Attorney at Law 10 W High St Carlisle, PA 17013 717-241-4311 RE: Date of Death Values for Luther Whitcomb Account No. 377-02944-1-5 Dear Dale, Here are the date of death values for Luther Whitcomb, for September 26, 2007. 119.416 - PA Tax Exempt Income Fund - $9.00 - total value - $1074.74 20,000 - State Pub Sch Bldg Auth PA - $90.556 - total value - $18111.20 5,000 - PA State Higher Edl Fac - $97.312 - total value - $4865.60 total value $ 24051.54 Please let us know if we can be of further assistance. Sincerely, Jan Dell'Acqua APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of Dr. Luther Whitcomb (d.o.d. September 26, 2007), Forest Park Nursing Home, Carlisle, P A 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF the date of death September 26, 2007 and reported on November 20,2007. The date of inspection was November 15,2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. C.A. 3 APPRAISAL SUMMARY It is in my opinion, that, as of the date of death: September 26,2007, the Fair Market Value of the personal property of Dr. Luther Whitcomb, Forest Park Nursing Home, Carlisle, P A 17013: (Five Hundred Sixteen Dollars and Zero Cents) ($516.00) ~bis Appraisal S ices , Al~ssa . Director The reoort must be read in its entiretv. The Aooraisal Summarv ONLY is not the aooraisal reoort. 4 Personal Property Listing 1 2 3 Boy Scout Memorabilia. Three boy scout lapel pms. Corresponding Digital Photograph File: r0327424.jpg Boy Scout Memorabilia Hidden Valley boy scout patch. Corresponding Digital Photograph File: r0327427.jpg Boy Scout Memorabilia Silver Beaver boy scout award. Corresponding Digital Photograph File: r0327425. . 4 Jewelry. Miscellaneous selection of lapel pins, watch fobs, hat pins and cufllinks. Corresponding Digital Photograph File: r0327424.jpg 5 Pendant. Re-elect Richard Nixon 1972 pendant. Corresponding Digital Photograph File: r0327426.jpg 6 Coins. Two 198925 Yuan gold Chinese coins with panda bears. Corresponding Digital Photograph File: r0327428. . Total $30.00 $6.00 $45.00 $30.00 $5.00 $400.00 $516.00 6 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as ofthe date of death: September 26,2007, the Fair Market Value of the personal property of Dr. Luther Whitcomb, Forest Park Nursing Home, Carlisle, PA 17013: (Five Hundred Sixteen Dollars and Zero Cents) ($516.00) Ibis Appraisal . V1CeS The report must be read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report. 7 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of Dr. Luther Whitcomb (d.o.d. September 26,2007), Forest Park Nursing Home, Carlisle, Pennsylvania 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF date of death September 26, 2007 and reported on November 4, 2007. The date of inspection was October 22,2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. 3 APPRAISAL SUMMARY It is in my opinion, that, as of the date of death: September 26, 2007, the Fair Market Value of the personal property of Dr. Luther Whitcomb, Forest Park Nursing Home Carlisle, Pennsylvania 17013: (One Thousand Three Hundred Seventy Five Dollars and Zero Cents) ($1,375.00) The reoort must be read in its entiretv. The Aooraisal Summarv ONLY is not the aooraisal reoort 4 Personal Property Listing 1 Books. Informational vintage clock books. Location: Living Room. Corresponding Digital Photograph File: r0326176jpg $25.00 2 Coin. 1879 fifty cent piece. $2.00 Location: Gara e. 3 Coins. Roll of steel pennies. $15.00 Location: Gara e. 4 Coins. George Carver and Booker T. $5.00 Washington coins. Location: Gara e. 5 Coins. Miscellaneous coins. $150.00 Location: Garage. Corresponding Digital Photograph File: r0326178jpg 6 Stamps. Miscellaneous stamps. $11. 00 Location: Garage. Corresponding Digital Photograph File: r0326179. . 7 Albums. Miscellaneous vinly records and $6.00 albums. Location: Garage. Corresponding Digital Photograph File: r0326180. . 8 Violin. Reproduction violin made in Germany $25.00 marked Stradivarius. Location: Garage. Corresponding Digital Photograph File: r03261 6 9 Paintings. Paintings by L. Whitcomb. $20.00 Location: Garage. Corresponding Digital Photograph File: r0326182jpg 10 Coins. Mint set including (2) 1980, (2) 1981, $16.00 1980 uncirculated, 1987, (2) 1995. Location: Gara e. 11 Coins. Proof sets including (2) 1994, (3) 1989, $184.00 (2) 1984, (3) 1979, 1992, (2) 1985, 1982 Olympic, 1979. Location: Gara e. 12 Coins. Three rolls of silver quarters. $200.00 Location: Garage. Corresponding Digital Photograph File: r0326181jpg 13 Jewelry. Miscellaneous costume jewelry. Location: Garage. Corresponding Digital Photograph File: r0326183jpg $8.00 14 Stool. Wooden mortised stool. Location: Garage. Corresponding Digital Photograph File: r0326184.jpg $22.00 15 Clock. 8wiza 8-day clock carriage style clock. Location: Garage. Corresponding Digital Photograph File: r0326185jpg $63.00 7 18 Tools. Miscellaneous tools. $2.00 Location: Garage. Corresponding Digital Photograph File: r0326188Jpg 19 Yearbooks. (5) 1930s Carlisle Oracles $90.00 (yearbooks). Location: Gara e. 20 Yearbooks. (4) 1930s Dickinson yearbooks. $72.00 Location: Gara e. 21 Binoculars. L.B. & Co. of Paris brass $17.00 binoculars. Fair condition. Location: Gara e. 22 Bookcase. Particle board bookcase. $9.00 Location: Garage. Corresponding Digital Photograph File: r0326189.jpg Clock. Skeleton French carriage clock. Location: Garage. Corresponding Digital Photograph File: r0326186.jpg $50.00 16 17 Clock. Schmidt - Staub Gesetzl: Geschuetzt clock (broken). Location: Garage. Corresponding Digital Photograph File: r0326187Jpg $8.00 8 23 24 25 26 Lamp. Floor lamp. Location: Garage. Corresponding Digital Photograph File: r0326190jpg Stand. Marble top plant stand. Location: Garage. Corresponding Digital Photograph File: r0326191jpg Dehumidifier. Sunpentown, dehumidifier, SF- 609. Location: Garage. Corresponding Digital Photograph File: r0326193.jpg Paintings. Whitcomb paintings including oil on board and oil on canvas. Location: Garage. Corresponding Digital Photograph Files: r0326195.jpg, r0326196jpg, r0326197 jpg, r0326200.. , & r0326201.}, $12.00 $18.00 $35.00 $15.00 9 27 28 29 30 31 Stereo. Celebrity 4-in-l Entertainer by Crosley with 3-speed record player, AM/FM radio, 3- disc cd player, and cassette player. Location: Garage. Corresponding Digital Photograph File: r0326202. . Stereo. Clarinette 122 Realistic AM/FM, dual cassette player with turntable, and two speakers. Cat. No. 13-1226. Location: Garage. Corresponding Digital Photograph File: r0326203jpg Recorder. RadioShack cassette recorder, CTR- 121. Cat. No. 14-1128. Location: Garage. Corresponding Digital Photograph File: r0326204jpg Camera. Ashai Pentax Spotmatic 2021123. Location: Garage. Corresponding Digital Photograph File: r0326205jpg Lens. Auto promaster SP MC zoom camera lens. No. 86200149. Location: Garage. Corresponding Digital Photograph File: r0326207.jpg $75.00 $15.00 $1. 00 $30.00 $7.00 10 32 33 34 35 36 37 38 Shuffier. Battery operated automatic card shufller. No manufacturer's mark. Location: Garage. Corresponding Digital Photograph File: r0326208. . $3.00 Camera. Pentax IQ zoom camera. Marked 2501459 on base. Location: Garage. Corresponding Digital Photograph File: r0326206jpg $21. 00 Gages. Box of gearing gages 4 MIM (5/32"). Location: Garage. Corresponding Digital Photograph File: r0326212.jpg $3.00 Pocketknife. Knife marked "T" with faux leather case. Location: Garage. Corresponding Digital Photograph File: r0326210jpg $4.00 Comb. Metallic silver comb with village celebration scene marked "Denmark". Location: Garage. Corresponding Digital Photograph File: r0326213jpg $5.00 Marble. Large marble with pitting and wear. Location: Garage. Corresponding Digital Photograph File: r0326209jpg $8.00 Walker. Used Carex walker. Location: Gara e. $12.00 11 39 $16.00 Filing Cabinet. Two-drawer filing cabinet with some rust. Location: Garage. Corresponding Digital Photograph File: r0326214.jpg $10.00 40 JewelIy. Costume jewelry with some silver. Location: Garage. Corresponding Digital Photograph File: r0326192.jpg $33.00 41 Shelves. Knick-knack shelves. Location: Garage. Corresponding Digital Photograph File: r0326220. . $12.00 42 $16.00 43 Bag. Old medical bag. Location: Garage. Corresponding Digital Photograph File: r0326215.jpg 12 45 44 46 Shredder. Paper shredder, SS-122M. Location: Garage. Corresponding Digital Photograph File: r0326216jpg Proiector. Movie projector, Revere American Company. Location: Garage. Corresponding Digital Photograph File: r0326217jpg Proiector. Airequipt slide projector. Location: Garage. Corresponding Digital Photograph File: r0326218jpg Total $8.00 $10.00 $6.00 $1,375.00 13 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of the date of death: September 26, 2007, the Fair Market Value of the personal property of Dr. Luther Whitcomb, Forest Park Nursing Home Carlisle, Pennsylvania 17013: (One Thousand Three Hundred Seventy Five Dollars and Zero Cents) ($1,375.00) The reoort must be read in its entiretv. The Aooraisal Summarv ONLY is not the aDoraisal reoort 14 Appraisal References Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003. http://www.alderferfinearts.com/ Brickers. ChuckE. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050.717-776-5785. Conestoga Auction Company. Inc. 768 Graystone Rd. Manheim, P A 17545. 717-898- 7284. http://www.conestogaauction.com/auctions! eBay. http://www.ebay.com Gottshall. Jr.. Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222. Hershey. Dan Auctioneering Service. 3 Brown Rd. Shippensburg, P A 17257. 717-532- 4647. Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, P A 17201. 717-264- 6578. http://www.kennysauction.com/ Pook & Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http://www.pookandpook.com York Town Auction. Inc. 1625 Haviland Rd. York, PA 17404. 15 Statement of Qualifications Alyssa L. Loney, C.A. Professional Designations and Certifications C.A. - Certified Appraiser of Personal Properly designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments . State Historical and Underwater Archaeologist for the State of Louisiana. . Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. . Director of the West Virginia University Historical Costume Museum. . Research Archaeologist! Artifact Instructor for CADW (Welsh Historic Monuments)1 University ofY ork, England. . Research and Preservation Specialist for the Maryland Historical Trust. . Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. Medieval Archaeology, 1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. M.A. C.A.P.P. A.R.P.A. S.B.D.C. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 17 Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer nor seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; I. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. 18 Kelley Blue Book - Private Party Pricing Report - Buick, LeSabre Page 1 of3 -~~!!~~ beVJ advertisement Quick Dealer Price Quote Search Used Car Listings List Your Car for Sale COMPARE CARS REVIEWS & RATINGS CLASSIFIEDS FINANCING & INSURANCE _:[.Ilil=-_.,I::&'.....,":~~ USED CARS "\ !ilmlll" ~,. ~,. ~,. ~,. CUstom Sedan 40,. Equipment Print This Page 1995 Buick LeSabre Custom Sedan 40 Trade-In Value Private Party Value Suggested Retail Value Photo Gallery Compare Vehicles NEW! Blue Book Review Consumer Ratings Find Your Next Car Specifications ~ Shopping Tools Free CARFAX Record Check Auto Loan from 6.65% APR Compare Insurance Rates Payment Calculator Extended Warranty Quote Print For Sale Sign BUY A USED CAR on Blue Book Cla..ifieds'" To View Ads, Click SEll YOUR USED CAR on Blue Book Clasaltieds'" Reach millions of shoppers on kbb.com, Cars.com, and other popular sites. Find out more, Click FIND THE RIGHT CAR Compare Used VII. New Under $5,000 Both New and Used To View List, Click --~--- advertisement ---- BLUE BOOK'" PRIVATE PARTY VALUE """h'" Thi Condition '''.'HWC Th' Value Excellent Good Fair $2,655 $2,330 $1,950 More Photos NEXT STEPS: Search Local LIstings Sell Your Sedan Average Consumer Rating (55 Reviews) Read Reviews Vehicle Highlights Mil_ge: Engine: Transmission: Drivetrain: 82,310 V6 3.8 Liter Automatic FWD Selected Equipment Change Equipment Standard Air Conditioning Power Steering Power Windows Power Door Locks TIlt Wheel AM/FM Stereo Dual Front Air Bags ASS (4-Wheel) Optional MP3(Slngle CD) Front Side Air Bags Dual Power Seats htto:/ /www.kbb.comlKBB/UsedCars/Pricim!Renort.asnx?ManufacturerId=7&Y earId= 19 - -- 10/18/2007 Kelley Blue Book - Private Party Pricing Report - Buick, LeSabre VIEW I\l!OTtlER VEHIClE Select Year... Blue Book Private Party Value Private Party Value Is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle Is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for Insurance and vehicle donation purposes. Or Search by Catl!\lory Or Change ZIP Code Vehicle Condition Ratings Check Vehicle Title History Excellent OOnDa $2,655 "Excellent" condition means that the vehicle looks new, is In excellent mechanical condition and needs no reconditioning, This vehicle has never had any paint or body work and Is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment Is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has compiete and verlflable service records. Less than 5% of all used vehicles fall Into this category. Good OOGO $2,330 "Good" condition means that the vehicle Is free of any major defects. This vehicle has a clean title history, the paint, body and Interior have only minor (If any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall Into this category. Fair :':;\'_'0 $1,950 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is stili in reasonable running condition. This vehicle has a clean title history, the paint, body and/or Interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Poor w N/A "Poor" condItIon means that the vehicle has severe mechanical and/or cosmetic defects and is In poor running condition. The vehicle may have problems that cannot be readily flxed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage Is considered "poor." A vehicle in poor condition may require an Independent appraisal to detenmlne Its value. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of cars in this category varies greatly. * Pennsylvania 10/18/2007 Accurate Condition Appraisal Change Condition Accurately appraising the condition of a vehicle Is an Important aspect In determining Its Blue Book value. Taklng our 16 question condition quiz will ensure you know the correct condition rating. NEXT STEPS: Search Local Listings Sell Your Sedan @ 2007 Kelley Blue Book Co., Inc. All rights resetved. Sep-Dee 2007 Edition. The htto:lJwww.kbb.comlKBBlUsedCars/PricinllRenort.a<lDx?ManufacturerTd=7& YearTd= 19 Page 2 of3 10/1 R/2007 11-[15-' 07 11: 21 FBCJt.,)- T-890 P002/002 F-345 .I. .....0.....1 ~ '-".I. .,I, JESSICA REESE - Re: prod - Date of Death Request From: To: Date: Subject: DATE OF DEATH REQUESTS REESE, JESSICA 10/30/20077:42 AM Re: prod - Date of Death Request Please find below the date of death balance for Luther M Whitcomb ssn 182-36-3213 Records Management / DOD Unit M&T Bank- "Understanding what's important." >>> <JLREESE@mtb.com> 10/26/20072:25 PM >>> Account lnfomlation Date of death: 09/2612007 Account Number: 90068548 Balance $11,197.64 + accrued intere$t $ 0.24;;; $11,197.88 Total Product Type: Deposit Account Request Details Deli ver to: Requestor Delivery Options: E-mail Delivery Details: EBRNJ3 R fi1e://C:\Documents and Settings\EBRNJ3R\Local Settings\Temp\XPgrpwise\4726E075R... 11/5/2007 LUTHER M WHITCOMB THORNWALD HOME 442 WALNUT BOTTOM ROAD #G-S CARLISLE PA 17013-3742 Think spring. It.'s never too early to begin thinking about next year's tax-filing deadline. If you sold securities this year, make sure we have your cost basis information. And if you're age 70-1/2 or older, be sure to take your required minimum distribution (RMD) from your retirement plan by year-end. Call today for more information on year-end considerations that can make next April easier. Total Account Value Value Summary This Period This Year $25,267.67 Beginning value $24,479.34 $26,280.29 Assets added to account 0.00 0.00 Value One Month Ago ~ 3.77 901.37 $24,479.34 Assets withdrawn from account 0.00 0.00 Change in value 784.S6 -1,913.99 Value One Year Ago $26,270.61 Ending Value $25,267.67 Cash & Money Mark'!t Cash Maturity Maturity Amount Amount Municipal Bonds Date Value Invested Withdrawn Value PA State Higher Edl Facs Rfdg 4.50% 4/1/2031 5,000.00 5,092.45 4,858.75 State Pub Bldg Auth PA Rev 4.25% 10/1/2032 20,000.00 19,930.00 18,323.80 Amount Amount Mutual Funds Price Quantity Invested Withdrawn Value Putnam PA Tax Exempt Incm Fd A 9.01 119.058 670.00 1,072.71 Total Account Value $25,267.67 Account Type Single ~;-'o: I-;!':~' ~~,~;~-r',,::,~:' : ,.)" f. . ~ t:.. .: II '" . .'.' \~::,"'I'..~tO ; I;'~ '. ... LAST WILL AND TESTAMENT OF LUTHER M. WHITCOMB I, Luther M. 'Whitcomb, of the Borough of Carlisle, Cumberland C01.lnty"pennsylvania, declare this to be my Last Will andTestamentan,cl.:tevql(e all Wills and Codicils previously made by me. ITEM I': rCl.fultE.%Gt.that my legally enforceable debts and funeraleXf?enS~S"t.9,get.her with the expen$es of ,the admi,:p.~stra1::~o~';(j,FJt1.*' estate shall be paid from my residuary estate ass;()<:?#i':~,~lBr.act:.icable after my decease, as a part of the expense of '1::l1.$aam:L,:nistration of my estate. ITEM:r:r: ,Id.~v:ise unto my son, Thomas L. Whitcomb, and my daughter..;.in-la~'i,Sandra L. Whitcomb, my real property located at 616 MoorelaIidAvenue, the Borough of Carlisle, Cumberland County, Pennsylvania, provided they, or either of them, shall survive me by thirty (3()) days. The value of this devise for distribution purposes shall be determined by an appraisal of the fair market value on my dCl;te of death prepared by a qualified real estate appraiser who shall be selected by my Executors' attorney. Should my son, Thomas L. Whitcomb, and my daughter-in-law, Sandra L. Whitcomb, both fail to survive me by thirty (30) days, this devise shall lapse. ITEM III: I bequeath unto my daughter, Mary Luise Freeman, a sum of money equal to the value for distribution purposes of my real estate bequeathed unto my son, Thomas L. Whitcomb, and my daughter-in-law, Sandra L. Whitcomb, as set forth above in Item II hereof. Provided, however, that should both my said son, Thomas L. Whitcomb, and my daughter-in-law, Sandra L. Whitcomb, fail to survive me by thirty (30) days, this bequest shall lapse. Provided, further, that should my son, Thomas L. Whitcomb, and my daughter-in-law, Sandra L. Whitcomb, or either of them, survive me by thirty (30) days, but should my daughter, Mary Luise Freeman, fail to survive me by thirty (30) days, this bequest ~ I/f{.~~ shall be distributed to the issue, per stirpes, of Mary Luise Freeman, living on the thirty-first day following my death. ITEM IV: I devise and bequeath the rest, residue and remainder of my estate of nature and wherever situate, in equal shares, unto my two children, Thomas L. Whitcomb and Mary Luise Freeman, provided, however, that should either of my said children predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her then living issue, per stirpes, and in default of such then living issue, such share shall be added to the share for my other child, if living, or his or her then living issue, per stirpes, if then deceased. ITEM V: All Federal, state and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether passing under this will or otherwise, including any interest or penalty imposed in connection with such taxes, such be considered a part of the expense of the administration of my Estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. ITEM VI: I appoint my said son, Thomas L. Whitcomb and my daughter, Mary Luise Freeman, co-Executors of this my last Will and Testaments. ITEM VII: I direct that all fiduciaries acting under this will, or their successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, .~t-! I day of June, 2005. this ~ ~~1 f!t4h .../ lJ I, .--" /y. , .' ~ ." , ~'/Ct~~ [SEAL] t Luther M. WhltcOmb -2- The preceding instrument, consisting of two (2) other typewritten pages, each identified by the signature of the Testator, was on the date thereof, signed, published and declared Luther M. Whitcomb, the Testator therein named, as and for his last will, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our ,--> names as witnesses hereto. lJ~ E.W '&u46-.~ -3- COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, Luther M. Whitcomb, Dale F. Shughart, Jr., and Bradley A. Mentzer, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~ 1&"- · . . #/lfu-[ /J11 ~ /~U~~/ Testator ./ ~ ) ~.tL~ ltness Subscribed, sworn to and acknowledged before me by Luther M. Whitcomb, the Testator, and subscribed and sworn to before me by Dale F. Shughart, Jr. and Bradley A. Mentzer, witnesses, this /Sti day of June, 2005. NOTARIAL SEAL BONNIE L COYlE, NOTARY PUBLIC BORO OF CARLISlE, CUMBERLAND CO. PA MY COMMISsION EXPIRES OCTOBER 17.2006 ~,?f~ Not y PubllC -4-