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HomeMy WebLinkAbout02-21-08 (2) --.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* ~~~~;~~~~~1uaITaxes' 'INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death County Code Year 2 1 0 7 File Number 058 1 Date of Birth 1974004 4 05252 007 053 0 2 0 2 7 Decedent's Last Name Suffix Decedent's First Name STROCK BEATRICE MI C (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 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FILL IN APPROPRIATE OVALS BELOW [Xl 1. Original Return o 4. Limited Estate [Xl o 2. Supplemental Return o o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes I V 0 v . o t t 0 I I I Firm Name (If Applicable) Mar t son Law Offices REGISTER OF WI~S USE ONLY / J " ~,\ First line of address r' -,. 1 0 E a s t H 1 g h S t r e e t -- Second line of address City or Post Office State ZIP Code .::,) DATE FILED '-<J Car lis 1 e P A 17013 Correspondent's e-mail address:iotto@martsonlaw.com 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. SIGNAT RE OF PERSON R SPONSIBLE FOR FILING RETURN DATE ':\ Grove Road EPARER OTHER THAN REPRESENTATIVE Mechanicsburg PA 17055 DATE' ~11?ltJ8 High Street Carlisle PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 ---I .....J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: BEATRICE C. STROCK RECAPITULATION 1974004 4 2. Stocks and Bonds (Schedule B) .................................. 2. 822500.00 446509.16 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 1. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) 4. 1 9 5 0 O. 0 0 ....................... . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. 6 0 9 0 9 7 . 2 6 ...... . 6. Jointly Owned Property (Schedule F) o Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested . . . . . . . 7. 9 2 4 2 2 6 . 8 1 8. Total Gross Assets (total Lines 1-7) .......................... . 8. 2 8 2 1 8 3 3 . 2 3 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 0 2 5 8 3 . 3 8 ............... . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 4 7 9 . 4 4 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 0 3 0 6 2 . 8 2 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 2 7 1 8 7 7 o . 4 1 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. 2 7 1 8 7 7 o . 4 1 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.0 _ o . 0 0 15. o . 0 0 16. Amount of Line 14 taxable 2 7 1 8 at lineal rate X .0'!2.- 7 7 o . 4 1 16. 1 2 2 3 4 4 . 6 7 17. Amount of Line 14 taxable o . 0 0 at sibling rate X .12 17. o . 0 0 18. Amount of Line 14 taxable o . 0 0 at collateral rate X .15 18. o . 0 0 19. Tax Due 19. 1 2 2 3 4 4 . 6 7 ............................................... . 20. Fill IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 .....J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 \.. _.>1 DECEDENT'S NAME BEATRICE C. STROCK STREET ADDRESS 710 Williams Grove Road CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 122,344.67 75,000.00 3,947.25 Total Credits (A + B + C) (2) 78,947.25 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 43,397.42 A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) 43,397.42 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... 0 [R] b. retain the right to designate who shall use the property transferred or its income; ............................... 0 [R] c. retain a reversionary interest; or ................................................................................................ 0 [R] d. receive the promise for life of either payments, benefits or care? ....................................................... 0 [R] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 [R] 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ......... 0 [R] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. [R] 0 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. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not 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. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling;s defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BEATRICE C. STROCK 21 07 0581 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 orooertv which is iointlv-owned with riaht of survivorshio must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION Residence located at 710 Williams Grove Road, Monroe Township, Cumberland County, PA, known as Tax Parcel No. 22-10-0644-002, being described in Deed dated 2/23/07 and recorded in Cumberland County Deed Book, 278, Page 4724, being conveyed to Beatrice C. Strock, as an undivided one-half interest. Value per attached appraisal attached appraisal VALUE AT DATE OF DEATH 72,500.00 2. Real estate with improvements thereon located at 776 Eppley Road, Upper Allen Township, Cumberland County, PA, known as Tax Parcel No. 42-10-0644-016A, being described in Deed dated February 23,2007, and recorded in Cumberland County Deed Book 278, Page 4724, being conveyed to Beatrice C. Strock as an undivided one- half interest. Value per attached appraisal. 750,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 822 500.00 REV-1503 EX + (6-98) '* SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 07 0581 ESTATE OF BEATRICE C. STROCK All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. DESCRIPTION 350.437 shares, AIM Inti Mutual Fds-Global Growth Fd CUSIP 008882300 @26.73/sh VALUE AT DATE OF DEATH 9,367.18 2112 shares, Allied Irish Banks PLC-Spon Adr Ord CUSIP 019228402 @60.525/sh 127,828.80 7261.425 shares, Delaware Group Equity Fds-Balanced CI-A CUSIP 24693108 @19.4500721/sh 141,235.24 2874.734 shares, Franklin Custodian Fds Inc-Utility Series CI-A CUSIP 353496409 @14.9300005/sh 42,919.78 345.412 shares, MFS Research Fd-A CUSIP 55274C106 @25.96/sh 8,966.90 288.246 shares, MFS Series Trust II Emerging Growth A CUSIP 552985103 @40.8299855/sh 11,769.08 2179.056 shares, Nationwide Investing Foundation - Fund Shares Ben Interest CUSIP 638646109 @20.20/sh 44,452.74 3474.475 shares, Van Kampen Merr PA Tax Free Income Fd CUSIP 920902103 @17.2600004/sh 59,969.44 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 446509.16 REV-1507 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF SEA TRICE C. STROCK FILE NUMBER 21 07 0581 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 19,500.00 Herbert/Receivable TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 19500.00 REV-15G8 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF BEATRICE C. STROCK FILE NUMBER 21 07 0581 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. DESCRIPTION Carl E. Feaser, Feburary rent check, not cashed prior to date of death VALUE AT DATE OF DEATH 300.00 Citizens Bank checking 621337-881-6 100.42 Citizens Bank CD 6140-751314 37,734.92 Citizens Bank CD 6140-798345 44,932.99 Citizens Bank CD 6140-873673 102,109.94 Genworth Financial, refund of long term care insurance 50.30 M&T Bank CD 0310039130136967 115,830.76 PNC Bank checking 5005132312 11,068.41 PNC Bank CD 31400296235 74,353.46 PNC Bank savings 5005134086 52,901.26 The Sentinel, refund 146.25 Verizon, refund 8.33 Countryway Insurance, refund 157.00 Wachovia Bank IRA 257410090677769, beneficiary estate 14,114.88 Wachovia Bank CD 247412041444274 54,769.93 Wachovia Bank CD 247412050760525 100,518.41 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 609097.26 REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BEATRICE C. STROCK FILE NUMBER 21 07 0581 This schedule must be completed and Iiled il the answer to any 01 questions 1 through 4 on the reverse side 01 the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST VALUE (IF APPLICABLE) 1. Allianz Annuity 79482119: Beneficiaries; Donald L. Strock 77,349.09 100. 77,349.09 33.3% son: Shirley S. Albright 33.3% daughter; R. Dennis Strock 33.3% son 2. Robert Strock Living Trust - Real Estate 750,000.00 100. 750,000.00 3. Robert Strock Living Trust - Real Estate 72,500.00 100. 72,500.00 4. Allianz Annuity 00002373234:Beneficiaries; Donald L. Strock, 24,377.72 100. 24,377.72 33.3% son; Shirley S. Albright 33.3% daughter; R. Dennis Strock 33.3% son TOTAL (Also enter on line 7 Recapitulation) $ 924226.81 (II more space is needed, insert additional sheets 01 the same size) REV-1511 EX+(12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BEATRICE C. STROCK SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 07 0581 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers Funeral Home, Mechanicsburg, PA 9,676.90 Rolling Green Cemetery, grave opening 1,195.00 Paulus Farm Market, funeral luncheon and supplies 396.41 Cumberland Co. Farm Women's Group #20, donation for funeral luncheon 400.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s}/EIN Number of Personal Representative(s} Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Martson Law Offices (estimated) 83,750.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 814.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Certified mailing, Department of Public Welfare 5.21 8. Cumberland County Register of Wills, Short Certificates 32.00 9. EVP, online stock valuation 13.95 10. S.W. Barrett Real Estate & Appraisal Services, appraisal fees 825.00 11. Cumberland County Register of Wills, filing fee, Inheritance Tax return 15.00 12. Mary Murry, Cumberland Valley SD, School Real Estate Tax 1,810.04 13. Marlin A. Yohn, Mechanicsburg SD, School Real Estate Tax 1,797.06 14. Suburban Energy, heating oil pending disposition of real estate 633.84 15. PPL Electric Utilites, electric service pending disposition of real estate 324.29 16. Cumberland County Register of Wills, additional probate fee 800.00 17. Cumberland County Recorder of Deeds, filing fees 77.00 18. Postage 17.68 TOTAL (Also enter on line 9, Recapitulation) $ 102583.38 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BEATRICE C. STROCK FILE NUMBER 21 07 0581 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Citicard, account payable 432.59 2. PPL Electric Utilites, account payable 32.35 3. York Waste Disposal, account payable 14.50 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 479.44 ''''.'''''''''* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SEA TRICE C. STROCK SCHEDULE J BENEFICIARIES RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Donald L. Strock Lineal 969,590.13 714 Williams Grove Road Mechanicsburg, P A 17055 2. Shirley S. Albright Lineal 874,590.14 185 Tumbel ldell Road Frenchtown, NJ 08825 3. R. Dennis Stock Lineal 874,590.14 100 Middle Road Belleville, P A 17004 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. S TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ FILE NUMBER 21 07 0581 (If more space is needed, insert additional sheets of the same size) F:\FILESIDATAFlLE'Estale Planning' 12292, I ,will LAST WILL AND TESTAMENT I, BEATRICE C. STROCK, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give, devise and bequeath all of my estate, both real and personal property, unto my children, DONALD L. STROCK, SHIRLEY S. ALBRIGHT and R. DENNIS STROCK, in equal shares absolutely. 3. I nominate, constitute and appoint my son, DONALD L. STROCK, as Executor of my estate. 4. I direct that my Executor shall not be required to file a bond to secure the faithful performance of his duties in any jurisdiction. 5. I authorize and empower my Executor, in his sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as he may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my ec.~ [Initials] Page 1 of 3 Pages estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executor considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any ofthese powers. In addition, I direct that my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this o2.J ,;:( day of ArAft'UC .;bd7. ..~..-~ ~<!~ (SEAL) Beatrice C. Strock SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed om Mm&C fu~ew, in fue presmee offue s;i~~a~xc~d of ea~h oth~~. . ( .." '/ . Page 2 of 3 Pages COMMONWEALTH OF PENNSYL V ANlA ) : SS. COUNTY OF CUMBERLAND ) We, Beatrice C. Strock, lvo V. Otto III, and r , the Testatrix 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 Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of hislher knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~e~ Beatrce C. Strock, Testatrix \ \' I () i"- \.:}....H. ./ Witness i ";. / ' Witness! Subscribed, sworn to and acknowledged before me by Beatrice C. Strock, the Testatrix, and subscribed and sworn to before me ~ lvo V. Otto III and _)")1',/1 .' v the witnesses, thi~ . day 0~.;P!;12(ttYf~..):7d 7 . , ..., '-. J /' / c~. /L{_l/_:c~,.-~ Notary Public CO\I\10~\\ EAL rH (iF r'E"-,,"S\ L\\'I,lA '~OT\R1AL SEAL ~ Victoria LOtto. "-OUI) Public Carlisle Borough. Cumberland Ccunt~ \Iy com:nission expires Oewnber 20. 201O Page 3 of 3 Pages S. W. Barrett [ Estate & Appraisal Services SUMMARY REPORT Fie No. 07 ~308 APPRAISAL OF LOCATED AT: 710 Williams Grove Road Mechanicsburg, PA 17055 FOR: Martson Law Offices Ten East High Street Carlisle, PA 17013 BORROWER: Beatrice C. Strock Estate AS OF: July 25, 2007 BY: Cassandra J. Crockett Certified Residential Appraiser cJ~ A. J?~ / ~J.J~ { ~:? S. W. Barrett Real Estate & Appraisal Services ,-- SUMMARY REPORT File No 07 -0308 _. ___ c= 08/16/2007 Martson Law Offices Ten East High Street Carlisle, PA 17013 File Number: 07-0308 In accordance with your request, I have appraised the real property at: 710 Williams Grove Road Mechanicsburg, PA 17055 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of July 25,2007 is: $145,000 One Hundred Forty-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, ~!}.e~ Cassandra J. Crockett Certified Residential Appraiser --. . ProDert" DeacrlDtlon File No. 07-03011 ProoerlY Address 710 Williams Grove Road Citv Mechanicsbura Stale PA Zio Code 17055 LeoalDesaiotion Deed Book 278' Paae 4724 Countv Cum berland Assessor's Parcel No. 42-10-0644-016A -- Tax Year 06/07 RE Taxes $ 2 276,00 Soecial Assessments S N/A Borrower Beatrice C. Strock Estate Current Owner Beatrice C. Strock Estate Occuoant: il Owner il Tenant f xl Vacant .. ProoerlY riohts aopraised Ix I Fee Simole I I Leasehold I Proiect Tyoe I I PUD I I Condominium fHUDNA onlv) HOAS N/A /Mo Neiahborhood or Pro'ect Name UDDer Allen Two MaD Reference 10-0644 Census Tract 0116.00 Sale Price $ N/A Date of Sale N/A Desaiotion and $ amount of Iaan charoesfconcessions to be paid bv seller N/A Lender/Client Martson Law Offices Address Ten East Hiah Street Aooraiser Cassandra Crockett/Steven W. Barrett Address 126 North Hanover Street Carlisle PA 17013 Location W Urban ~ Suburban W Rural Predominant Single family houalng Present land use % Land use change Built up o Over 75% 00 25-75% 0 Under 25% occupancy PRICE AGE One family .....-1.Q. o Not Iike'l o Likely $(000) (yrs) Growth rate o Rapid 00 Stable 0 Slow 00 Owner ~Low~ 2-4 family _ 00 tn process Property values 00 Inaeasing 0 Stable 0 Declining fij Tenant 1000+ Hioh 100 MulMamily _ To: Residential Demand/supply 0 Shortage 00 In balance 0 em supply X Vacant (o.s%) Predominant Commercial 5 - Marketino time n Under 3 mos. rx1 3.6 mos. n Over 6 mos. nvacant(OVer5%) 250 T 25 Vacant ) 25 Note: Race and the racial composition of the neighborhood are not appralaal factors. Neighborhood boundaries and characteristics: Subject is bounded on the north by Rt.641; on the east by Rt.15; on the south bv Rt.74' . and on the west bv Rt.174. . . Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.)' . Subiect Drooertv is located in an exoandina area of slnale familv homes and farms between Mechanicsbura and Dillsbura. .. Shoppina and other amenities are within a short drivina distance. School svstem is Cumberland Vallev District and students are bused. SMSA 42-3240. Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time - - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.) PropertY values are currentlv stable with an averaae marketina time of 80-100 davs. Economic trends and lendina rates_~ remained favorable. Sales concessions occur infreauentlv. There are new homes under construction in surroundina developments. as well as resales available in the neiahborhood. -- ----- . Project Information for PUDa (If applicable). - Is the developer/builder in control of the Home Owners' Association (HOA)? U YES UNO Approximate total number of units in the subject project N/A Approximate total number of units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions See legal description/tax map Topography Basically Level Site area 0.70 Acre M/L Corner Lot U Yes 00 No Size Typical for area SpecifiC zoning classification and description Aariculture . Shape Square _ Zoning compliance 00 Legal IxlC: Legal nOnCOnnin9 (Grandfathered use) 0 Illegal o No zoning Drainage Aooears adeauate Highest & best use as imoroved: X Present use Other use fexDlain) View Residential/Countrvside Utllltlea Public Other Off-alte Improvementa Type Public Private Landscaping Typical Electricity B 100 amo Street Asphalt 00 0 Driveway Surface Gravel -- Gas Curb/gutter None ~ 0 Apparent easements .Shared drive Water Well rsharedl Sidewalk None 0 FEMA Special Flood Hazard Area TI Yes 'ill No Sanrtary sewer o Seotic Street lights None R FEMA Zone C Map Date 2/15/1980 Storm sewer n Alley None FEMA MaD No. 420372 -- Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): See Attached __ Addendum. GENERAL DESCRIPTION I EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No. of Units One Foundation Prd.Conc/Avt Slab None Area SqFt. 1034 Roof 0 No. of Stories 1.5 Exterior Walls Brick/Frame 0lrM Spare None % Finished 0% Ceiling - 00 Type (Det./Att.) Detached Roof Surface Shinale/Ava Basement Full Ceiling Unfinished Walls == 00 Design (Style) 1.5 Storv Gutters & Dwnspts. Alum/Ava Sump Pump Floor Drain Walls Cone/Block Floor _0 Existing/Proposed Existina Window Type DblHna/Ava Dampness None Obs. Floor Concrete None 0 Age (Yrs.) 50 Yrs Storm/Saeens Yes/Ava Settlement None Obs. OutsKle Entry Yes Unkn()wn ==0 Effective Aae Yrs.) 15-20 Manufactured House No Infestation None Obs. . ROOMS Fover Livino Dinino Kitchen Den Family Rm. Rec. Rm. Bedrooms # Baths Laundrv Other Area SoFt , Basement -- ----- Level 1 Area 1 1 1 1 1 1.034 . Level 2 2 1 564 . Finished area .bove orade contains: 6 Rooms; 3 Bedroom s I; 2 Bathl s t, 1 598 Sauare Feet of Gross Livina Area INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE Floors HrdwdNinvl/Ava Type HW RefrigeraJor ~ None 00 Fireplace(s) #Stone 00 None 0 . Walls Plaster/Ava Fuel Oil Range/Oven Stairs 0 Patio 0 Gar age # of cars Trim/Finish Wood/Ava Cond~ionAveraae Disposal 0 Drop Stair 0 Deck 0 Attached Bath Floor Vinyl/Ava COOLING Dishwasher 0 Scuttle 0 Porch 10x14 00 Detached 2 Bath Wainscot PlasterlTlle/Ava Central None Fan/Hood 00 Floor R Fence 0 BUilt-In -- Doors Wooden/Ava Other None Miaowave R Heated Pool R Carport Averaae Condition CondrtionN/ A WasherlDrver Finished Drivewav 2/Gravel Additional features (special energy efficient items, etc.): Ceiling fans; storaae at roof lines; laundry area on enclosed porch. -- Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc : Imorove menta are in averaae condition with no ohvsical inadeauacies aooarent. Functional adiustment taken for shared well and drivewav access with adlacent farm rfamllv memberl. Current ranae of cost-to-cure is $4 000-$6 500 for a well to be installed . sav $5 000 and an additianal $2 500 taken for the shared drive. Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property: No adverse environmental conditions are aooarent/disclosed. S. W.Barrett P- . Estate & Appraisal Services UNIFORM RESIL .mAL APPRAISAL REPORT SUMP. REPORT Freddie Mac Fam 70 6-93 PAGE 1 OF 2 PIOO~\\~ll1l1 ~Cj tofrw8le, wtr,2',}411727 www.aciwebcom FarlnieMillJForrr: lUt>4 6-93 ADDENDUM Borrower: Beatrice C. Strock Estate Property Address: 710 Williams Grove Road City: Mechanicsburg Lender: Martson Law Offices State: PA File No: 07 -030B Case No.: SUMMARY REPORT_ Zip 17055 Site Comments Well/Septic common for area and have no adv....e affect on marketability; well Is shared with adjacent farm at 714 Williams Grove Road [family member]. . Drive from publiC street to slle I. also shared. Addendum Page 1 of 1 Valuation Section S. W.Barrett P . Estate & Appraisal Services UNIFORM RESll .4TIAL APPRAISAL REPORT SUN :Y REPORT File No 07 -03"" ESTIMATED SITE VALUE. . . = $ Comments on Cost Approach (such as, source of cost estimate, ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the Dwelling Sq. Ft @ $ - = $ estimated remaining economic life of the property): Sq. Ft @ $ = Cost Approach [from Marshall/Swift Valuation Se,!,~ - . = handbook and local cost analysis] was considered but GaragelCarpclt _Sq.Ft @$ = deemed not credible due to the ace of the - Total Estimated Cost New I = $ improvements. Site value from Market Data. -- . Less Physical I Func;i~nal . E~te;n~i Est Remaining Econ. Life: Depreciation based on agellife, observed condition and Depreciatoo = $ Market Data Analysis. Estimated remaining Econol1!~ Depreciated Value of Improvements . = $ Life is 40-45 years. "As-is" Value of Site Improvements = $ '-"~--- INDICATED VALUE BY COST APPROACH = $ N/A ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 '- 710 Williams Grove Road 2430 S Market Street 200 Texaco Road 83 Foxanna Drive Address Mechanicsbura Mechanicsburn Mechanicsbura Carlisle Proximilv to Sub' ect 1.6 MI ESE 2.6 MI WNW 6.3 MI NW Sales Price $ N/A $ 139 900 $ 173 000 $ 162900 PrioeIGross Liv. />lea $ 0.00 It1 $ 94.85 it! $ 89.36 It1 $ 105.44 It1 Data and/or Inspection Verification Sources Crt.Hs.Records MLS/Courthouse Records MLS/Courthouse Records MLS/Courthouse Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I + (-}$.Mustmenl DESCRIPTION \ +(-)$ Adjl.lslmenl DESCRIPTION I + (.)SAd)l.ls1menl Sales or Financing N/A None, Cony None,Conv Clsg.Csts/Conv -3,000 Concessions DOM8 DOM 32 DOM 23 Date of SalelTime N/A 1/07 : 1/07 : 8/06 : Location Suburban Suburban Suburban Suburban LeasehokJifee SiTIlIe Fee Sim Die Fee SimDle : Fee SimDle : Fee Sim ole : Site Lot/Ava [.701 1 Acre+/- : Lot/Ava r.621 : Lot/Ava 1.691 : View Resid/Cntrvsd Resid/Cntrvsd Resld/Cntrvsd Resid/Cntrvsd Desiqn and AD Deal 1.5 Story/Ava 1.5 Storv/Avn : 1.5 Story/Ava : 1.5 Story/Avo Quaitv of CoosIrtJct01 Ava/Brick/Frame Ava/Frame : Ava/BrickIVinvl : AvaNinvl : Aqe 50 Years 57 Yrs 18 Yrs . 56 Yrs Condition Averaae Averaae : Suoerior : -10000 Suoerior : -5000 Above Grade Total I Boi"ms I Baths Total I Bttms I Baths : Total I Boi"ms I Baths : Total I Bdrrns I Bat~,:. Room Count 2~ 6: 3: 2.00 7: 4: 2.00 : 8: 4: 2.50 ' -1,000 6: 3: 1.50: 1,000 Gross Livino Area 1 598 SoH 1 475 SoH : 2.500 1 936 SoH : .6 800 1 545 SoH : 1 100 . Basement & Finished Full Bsmt/ Full Bsmt/ Full Bsmt/ Full Bsmtl Rooms Below Grade Unfinished Unfinished Rec Room -4 000 Unfinished Functional Utility Shared DrvlWell Pub.StreetlWtr : -7.500 Pub.StreetlWtr : -7500 Pub.StreetlWtr : -7500 Heatino/Coolina OHW/None OFHAlNone : OFHAlCA : .2000 OFHAlNone : . Enernv Efficient Items Tvoical Tvoical Typical Tvoical GaraQe/Carport 2 Car Garaae 1 Car Garaae : 4000 2 Car Garaae : 1 Car Garaae 4.000 Porch, Patio, Deck, Porches/FP Porch/Deck/FP Porch/Deck/FP 0 Porch/Deck : Fireolace( s l, etc : ,- Fence, Pool. etc. None None : None : None : : Net Ad!. (totall I I + fxl- '$ 1000 I I + Ixl- '$ 31 300 I 1+ Ixl. :$ 9.400 Adjusted Sales Phce Gross: 10.0% Gross: 18.1% Gross: 13.3% of Comoarable Net: -0.7% $ 138 900 Net: -18.1% $ 141 700 Net: -5.8% $ 153.500 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All comDarables are similar in stvle utilitv. and location to the subiect nronertv. are verified closed sales and are the best currently available. Aae/condition adiustment was conbined for sale #2' sale # 3 had some remodelina/uo-datina comoleted. Additional adiustment was taken under utilitv for shared drive and wall to subiect site with adiacent orooertv rfamilv member]. All of the comoarable sales have oublic water. Adiu.ted ranae of value is $138 000 to $154 000. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date, Price and Data 9/29/2004 10/16/2006 Source fer prior sales None $128,500 $10.00 None within vear of aooraisal Deed/Crths.Rec. Courthouse Records Courthouse Records Courthouse Recorc!s___ Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prilr sales of subject and oomparabies witl1in one year of the date of appraisal No further recent recorded transfers ware found. INDICATED VALUE BY SALES COMPARISON APPROACH $ 145 000 . INDICATED VAlUE BY INCOME APPROACH ([f Aoolicablel Estimated Market Rent $ N/A /Mo. x Gross Rent Multiolie< N/A =$ N/A This appraisal is made 00 "as is" LJ subject to the repars, afie<alions, inspections or conditoos listed below U subject to completion per plans and specifications Conditions of Appraisal The orooertv'has been aDDraised In current condition. This aDDraisal is for client onlv. nontransferable. See attached addendum. Final Reconciliation: Market Analysis consistently supports my opinion of market value. GRM and Cost Analysis were found inappropriate for this analvsis. Suooortina file information substantiates these estimates. -- . The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Fonm 43gIFannie Mae Fonm 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VAlUE, AS DEFINED, OF THE REAl PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 7/25/2007 . (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 145,000 .- . > APPRAISE~ :~~-;~_r:~UR(r~~REQ~il: ODld 00 Did Not Signature A-<.t"-"- do. ... C? e,..,,/k 1/- Name Cassandra J. Crockett Name Steven W. Barrett, SRPA, SRA Inspect Property Date Report Signed 8/15/2007 Date Reoort Sioned 08/15/2007 State Certification # RL-001348-L State PA State Certification # GA-000298-L State PA Or State License # State Or State License 11 RB-026921-A State PA ',ed<!."", '.-m 70 ~93 l,;el1lflea Reslaentlal PAGE 2 OF 2 Certified General Appraiser r,,,,,,,",, 'oom ,ryj' ,.;] Appraiser PfOO<JCe<i\l~~Cl~llie.00Q:n46121_~bo;om S.W. Barrett Real Estate & Appraisal Services Borrower: Beatrice C. Strock Estate Property Address: 710 Williams Grove Road City: Mechanicsburg Lender: Martson Law Offices 260' b :: Bath ')ORPLAN b :: b ~ Sketch by Apex IV Windows T. Code AREA CALCULATIONS SUMMARY Description Size Total. I'irat I'loor 1034 . 00 GLA1 PIP 5.00nd. rloor Porch Encloaed. Porch 564.00 140.00 60.00 TOTAL LIVABLE (rounded) 1598.00 200.00 1598 State: PA File No.: 07-0306 ---~-_.._- -- ,.."----- Case No.: SUMMARY REPORT _~iQ~JIili~-'-_' -._._._ LIVING AREA BREAKDOWN Bru_ Subtotal. I'ir.t I'loo:r 2.0 x g.O 18.00 20.0 x 34.0 S80.00 14.0 x 24.0 336.00 Second Floor 4.0 x 5.0 20.00 4.0 x 5.0 20.00 11. 0 x 26.0 286.00 '.0 x 34.0 238.00 7 Areas Total (rounded) 1598 File No.: 07-0308 Case No.: SUMMARYJ~.E!,Q.. Zip Bom'wer: P.i~rty Address: 710 Williams Grove Road City: Mechanicsburg Lender. Martson Law Offices State: PA FRONT VIEW OF SUBJECT PROPERTY Appraised Date: July 25, 2007 Appraised Vaiue. $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE l th.il! OWci.1 frqgerty Address:710 Williams Grove Road City: Mechanicsburg Lender: Martson Law Offices State: PA File No.. 07-0308 Case No.. SUMMARY REPu. lip Bon G'Ner: Properly Address: 710 Williams Grove Road City: Mechanicsburg Lender: Martson Law Offices State: PA Fiie i~(i.. 07-0308 Case No: SUMMARY REPOI lip I: I I I I I I I 80[[""''''1. Beatrice C. Strock Estate Property Address I10Williams G!oveJio!ld. City MechanicsbIHg___ . ~ _____ lender Martson Law Offices Fi!e t~(,. 07-0308 _ _ ___Q.~e 1II0~UMMARY REPO _______~___~tateft\__._ _ _ __ _Zir _~,r ..I ...it> , f[ COMPARABLE SALE #1 2430 S Market Street Mechanicsburg Sale Date: 1/07 Sale PI ice $ 139,900 COMPARABLE SALE #2 200 Texaco Road Mechanicsburg Sale Date: 1/07 Sale Price: $ 173,000 COMPARABLE SALE #3 83 Foxanna Drive Carlisle Sale Date: 8/06 Sale Price $ 162,900 \ " to s::~ ~ U);;;:, tJ'~~ UJ U-1, -' C'""/ Q.) I~ S ~ c 9, ~SO-~~ ~~s~:; ~J,"';~~t ~ ~ ~ ~ ~ C" ~ ro ~__ 0 ~ '& 0 (L " ""Ci I' -0 (\3 o 0:- Q) ~ ~ C) 1/1 E (\3 .- - - ~ ~ ~ N t- ~ Q) ~ o - ~ )( ~ ~ 4. ~ ~ Borrower: Beatrice C. Strock Estate Property Address: 710 Williams Grove Road 9ty: Mechanicsburg Lender: Martson Law Offices @~ __-,CATION MAP State: PA ',Ij @ FileNo.: 07~~L__ ___ Case N0.5ILMl'!tAI~YJ~E:PORT ------. ~~p Date Price RM BR Bath SqFt Proximity ~ 71 (I Willilllfl\$: Grove Rd It/A II/A 6 3 2 1598 fJ 0(' l.ll II 2430 S 1,J,il.t:~.t St 1/07 139900 7 4 2 1475 1 6 1II ESE 2 200 T.:-:aco Rd 1/07 1730fJO 8 4 2 5 1936 6 I-II wm; 83 fOXAflIlA DR 8/06 162900 6 3 1 5 1545 6 3 1-11 nil SUMMARY REPORl File No 07-0308 _ . __ c .....u.. QUALlFICA liONS ......... The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the com parables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. The subject is located in a rural area and is less than 25% built-up. _x_2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. _5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _x_7. The subject property is serviced by private well and/or septic systems which is common for the area. _x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. _9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of totsl value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar com parables on that individual rating. All com parables used are the best available. _15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables used are the best available. _x_H. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located in similar neighborhoods and within the same marketing area. All com parables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Piumbing_Electrical_Heating_certification(s) is/are suggested. 22. Inground swimming pool__ out buildings_are lncluded--,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. .. - ._ .. i SUMMARY REPORl File No 07 -0308 _ . _.c AUUUU QUALIFICATIONS u,uuu _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_None . Consideration: $Deed/CHR_. _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. 30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. - -. -- - SUMMARY REPORl File No 07-0308 I- I Confidentiality and Security Policy I I I I I I " uu.uu QUALIFICATIONS u..u... We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to com ply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates. The law also permits us to share this information with companies that perform marketing. When we share nonpublic information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I and/or Steven W. Barrett, SRPA, SRA, have completed the requirements under the continuing education program of the Appraisal Institute. I SUMMARY REPORl File No. 07-0308 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by speciai or creative financing or sales concessions' granted by anyone associated with the saie. '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 markers reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the sUbject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal, Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responSible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client speCified in the appraisai report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, pUblic relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 1 004B 6-93 SUMMARY REPORl File No. 07-0308 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted saies price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future empioyment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as com parables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the sUbject site, or on any site within-the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the SUbject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individua/(s) and disclosed the speCific tasks performed by them in the reconciliation section of this appraisal report I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 710 Williams Grove Road. Mechanicsburg, PA 17055 APPRAISER: SUPERVISORY APPRAISER (only If required) -:_-.. ....r-) - v1\I) tl Signature: ___.) '--- U >. . . -, Name: Steven W. Barrett. SRPA. SRA Date Signed: 08/15/2007 State Certification #: GA-000298-L or State License #: RB-026921-A State: PA Expiration Date of Certification or License: 06/30/2009 Signature: tlA---...L..-. J.. (L kif Name: Cassandra J. Crockett Date Signed: 8/15/2007 State Certification #: RL-001348-L or State License #: State: PA Expiration Date of Certification or License: 06/30/2009 o Did 00 Did Not Inspect Property Certified Residential Appraiser Freddie Mac Form 439 6-93 Certified General Appraiser Page 2 of2 Fannie Mae Form 1004B 6-93 EXHIBIT A S. W. Barrett f :state & Appraisal Services Fle No. 07-0309 APPRAISAL OF LOCATED AT: 776 Eppley Road Mechanicsburg, PA FOR: Martson Law Offices Ten East High street Carlisle, PA 17013 BORROWER: Beatrice C.Strock Estate AS OF: May 25, 2007 BY: Cassandra J. Crockett Certified Residential Appraiser c1'~ 11. L.2 S~~ {.' L!-- 2 S. W. Barrett Real Estate & Appraisal Services File No 07-0309 c-~ - - ~ 08/16/2007 Manson Law Offices Ten East High Street Carlisle, PA 17013 File Number: 07-0309 In accordance with your request, I have appraised the real property at: 776 Eppley Road Mechanicsburg, PA The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of May 25, 2007 is: $1,500,000 One Million Five Hundred Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, ~d~ Cassandra J. Crockett Certified Residential Appraiser Prlloertv Oescrlotlon File No. 07 -030" Prooertv Address 776 EODlev Road City MechanicsburD State PA Zip Code lecal Description Deed Book 278: Paae 4724 Countv Cumberland Assessor's Parcel No. 22-10-0644-002 Tax Year 06/07 RE. Taxes $ 753.00 . Soecial Assessments $ N/A Borrower Beatrice C.Strock Estate Current Owner Beatrice C. Strock Estate Occuoant: 11 Owner xl Tenant I I Vacant .. Prooertv riohts aDoraised ixl Fee Simnle I I leasehold I Proiect Tvpe 11 PUD I T Condominium fHUDNA onlv) HOA$ N/A /Mo Neinhborhood or Pro'ect Name Monroe Two Map Reference 10-0644 Census Tract 0117.00 Sale Price $ N/A Date of Sale N/ A Description and $ amount of loan charaes/ooncessions to be naid bv seller N/A lender/Client Martson Law Offices Address Ten East Hiah Street Carlisle. PA 17013 Annraiser Cassandra J. Crockett Address 126 North Hanover Street Carlisle PA 17013 location LJ Urban !X) Suburban 0 Rural Predominant Single family housing Present land use % Land use change Built up o Over 75% 00 25-75% Under 25% occupancy PRICE AGE One family ~ o Not like!f o Likely 1(000) (yrs) Growth rate o Rapid 00 Stable 0 Slow ~ Owner ~low~ 2-4 family ~ 00 In process Property values 00 IncreaSing o Stable B Declining Tenant 1000+ Hiah 100 Muni-fannly ~ To Residential Demand/supply 0 Shortage 00 Inbalance OMsuppIy 00 Vacant(~%) Predominant Commercial 2% Marketlnn time n Under 3 mas fXl 3-6 mas n Over 6 mos. nvacanl(OVer5% 250 -, 25 Vacant \ 30% Note: Race and the racial composition of the neighborhood sre not appraisal factors. Neighborhood boundaries and characteristics: Subject is bounded on the north by Rt.641; on the east by Rt.15; on the south bv Rt.74' . and on the west bv Rt.174. . . Factors that affect the marketability of the properties in the neighbarhood (proximity to employment and amenities. employment stability, appeal to market, etc.) . Subiect DrODertv is located in an expandina area of sinale familv homes and farms between Mechanicsbura and Dillsbura. .. ShoDDina and other amenities are within a short drivina distance. School system is Cumberland Vallev District and students are bused. SMSA 42-3240. Market conditions In the subject neighborhood (including support far the above conclusions related to the trend of property values. demand/supply, and marketing time 0_ such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): Prooertv values are currentlv stable with an averaae marketina time of 80-100 days. Economic trends and lendina rates have remained favorable. Sales concessions occur infreauently. There are new homes under construction in surroundina develoDments as well as resales aval/able in the neiahborhood. . Project Information for PUOs (If applicable) 0 - Is the developer/builder in control of the Harne Owners' Assaciation (HOA)? UYES UNO Approximate total number of units in the subject project N/A Approximate total number af units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions See leaal descriDtion/tax maD Topography Rollina Site area 122.15 Acres M/L Corner Lot U Yes ~ No Size Laraer than normal Specific zoning classification and description Aaricultural Shape Irreaular Zoning oompliance 00 legal 0 legal nonoonfooning (Grandfathered use) 0 Illegal LJ No zaning Drainage Apoeara adeQuate Hi hest & best use as improved: rXl Present use h Other use (explain) View Residential/Countrvside Utilities Public Other Off-altelmprovements Type P~lic Private landscaping TVDical Electricity 00 100 amD Street Asphalt ~ 0 Driveway Surtace Stone Gas BWell Curb/gutter None >= 0 Apparent easements None ADDarent Water Sidewalk None != R FEMA Special Flood Hazard Area 0 Y oS ~ No Sanitary sewer R SeDtic Street lights None >= FEMA Zone C Map Date 6/2/1992 Stonm sewer Allev None FEMA MaD No. 420364 Comments (apparent adverse easements, encraachments. special assessments, slide areas. illegal or legal nonconforming zaning, use, etc): Well/SeDtic common for area and have no adverse affect on marketability. There are no adverse easements encroachments or other adverae conditions. .ProOf! rtv is taxed in Pennsvlvania'a Clean & Green Droaram for Dreservation of aaricultural land. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No. of Units One Foundation Stone Slab None Area Sq.Ft. 400 Roof _ 0 No. of Stories Two Exterior Walls Frame (}ay,i Spare Partial % Finished 0% Ceiling some 00 Type (Det./Att.) Detached Roof Surface Metal Basement Partial Ceiling Unfinished Walls concld. 0 Design (Style) 2 StorY Gutters & Dwnspts. Aluminum Sump Pump None Walls Stone Floor some 00 ExistinglProposed Existina Window Type DblHnaWdn Dampness None Obs. Floor Earth None -0 Age (Yrs.) 100 Yra+/- Storm/Screens Yes Settlement None Obs. Outside Entry Yes Unknown ==0 Effective Aae Yrs.) 15-20 Manufactured House No Infestation None Obs. . ROOMS Faver livino Dinino K~chen Den F amilv Rm. Rec. Rm. Bedrooms # Baths laundrv Other Area SqFt. Basement level 1 1 1 1 1 1 Area ---.!,Q~ . level 2 5 1064 . 5 Bedroom s \; Bath!s\; Finished area above arade oontains: 9 Rooms; 1 2.128 Sauare Feet of Gross Livlna Area INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATIlC AMENITIES CAR STORAGE Floors HW/CarDMnyl/AvCl Type BBHW Refrigerator 0 None 0 Fireplace(s) # - 0 None 0 . Walls Plaster/Ava Fuel Oil Range/Oven 00 Stairs 00 Patio 0 Garage # of cars Trim/Finish Wood/Ava Cand~klnA veraae Disposal 0 Drop Stair 0 Deck 0 Attached Bath Floor Vinvl/Ava COOLING Dishwasher 0 Scuttle 0 Porch Three 00 Detached Bath Wainsoot Plaster/Fbrals/Ava Central None Fan/Hood 0 Floor 00 Fence 0 Built-In Doors Wooden/Ava Other Wall Unit Microwave R Heated R Pool R Carport Averaae Condition ConditionAveraae Washer/DrYer Finished Drivewav 4/Stone Additional features (special energy efficient items. elc.): Modern kitchen and bath; laundry/pantry under stairwell; stone and frame bank bam with stalls below and storaae above concreted holdlna DAn cement silo. Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of canstruction remodeling/additions, etc.: ImDrove menta are in averaae condition with no physical or functional inadeauacies aDDarent. . Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the I immediate vicinity of the subject property; No adverae environmental conditions are aDDarentldisclosed. SUMMJl ~v APPRAISAL REPORT UNIFORM RESll lTlAL APPRAISAL REPORT FrEMie Mac F<<m 70 s..93 PAGE 1 OF 2 Produced usir.g ACI sallware, 000 23<18721 WW'NlCiWeb com Fannie Ma~Forrn 10()4 693 V.luatlon Section SUMMt .. APPRAISAL REPORT UNIFORM RESIL _.4TIAL APPRAISAL REPORT File No 07 -0309 ESTIMATED SITE VALUE. . . = $ Comments on Cost Approach (such as, source of cost est'lmate, ESTIMATED REPRODUCTION COST.NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the Dwelling Sq.Ft @$_ = $ estimated remaining economic life of the property): 5q.Ft@$_ = Cost Approach [from Marshall/Swift Valuation Service . = handbook and local cost analvsisl was considered but Garage/Carpo1 _Sq.Ft @$ = deemed not credible due to the aae of the - Total Estimated Cost Nej . . . . '1' = $ imorovements. Site value from Market Data. Less Physical Functional External Est Remaining Econ. Life: Depreciation based on age/life, observed condition and . Depreciation = $ Market Data Analvsis. Estimated remaining Economic Depreciated Value of Improvements . = $ Life is 35-40 vears. "As.is" Value of Site Improvements. = $ INDICATED VALUE BY COST APPROACH = $ N/A ITEM T SUBJECT COMPARABLE NO 1 COMPARABLE NO.2 COMPARABLE NO.3 776 Eppley Road 1122 W Trindle Road 277 Stoner Road 146 Clouser Road Address Mechanicsbura Mechanicsbura Mechanicsbura Mechanicsbura Proximil\llo Subiect 1.7 MI WNW 0.98 MI S Sales Price $ N/A $ 670 000 $ 870 000 $ 500 000 Prioo/Gross Liv. Area $ 0.00 I1'i $ 313.67 I1'i $ 391.89 I1'i $ 221.63 I1'i Data and/or Inspection Verification Sources Crt.Hs.Records Caurthouse Records Courthouse Records Courthouse Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I + .)$Adiustmeof DESCRIPTION I +(-)$ Mustmeol DESCRIPTION I +( )$AdJusllT1enl Sales or Financing N/A None, Conv None, Conv None,Conv Concessions Date of SalelTime N/A 9/06 : 8/06 : 7/07 : Location Suburban Suburban Suburban Suburban LeaseI'dJ,fee Si'mIe Fee Simole Fee Simole : Fee Simole : Fee Simole : Site 122.2 Ac+I-IC&G 67.4 Acr+/./C&G : 657 600 42.2 Acr+/./C&G : 960 000 76 Acres+I-/C&G : 554 400 View Resid/Cntrvsd Resid/Cntrvsd Resid/Cntrvsd Resid/Cntrvsd Desiqn and Anoeal 2 Storv/Ava 2 Storv/Ava : 2 Storv/Ava : 2 Storv/Ava I 0JaiI\I of CooshlcOOn Ava/Frame Ava/Aluminum : Ava/Brick : -10.000 Ava/Frame -- Aqe 100 Yrs+l- 100 Yrs+/- 100 Yrs+l- 100 Yrs+l- Condition Averaae Averaae : Aversae : Averaae : Above Grade Total' BtYms ! Baths ToIal' Berms I Baths : Total' &fins I Baths : To\a! I B1fms I B1l1~'3 : Room Count 30 9: 5: 1.00 7: 3: 1.00 ' 7: 4: 1.00 ' 8: 4: 1.50; -1,000 Gross livinn Area 2 128 SoFt 2 136 SnFt : 0 2 220 SnH : -2 800 2 256 SoH : -3 800 . Basement & Finished Partial Bsmtl Full Bsmtl -2,000 Full Bsmtl -2,000 Full Bsmtl -2,000 Rooms Below Grade Earth Floor Earth Floor Concrete -SOO Earth Floor Functional Utilit\l Averaae Averaae : A veraae : Averaae Heatino/Coolino OHW/None OHW/None : EBB/None : OFHAlNone : . Enerov Efficient Items Tvaical Tvoical Tvoical Tvaical Garaoe/Carport OSP 1 Car Garaae : .5000 OSP : 1 Car Garaae -5 000 Porch, Patio, Deck, Porches/Balcon~ Porches Enclsed Porch -1,000 Porches Fireplacels \, etc. Fence, Pool, etc. Bank Barn Barn/Sheds : 0 Outbuildinas : -50 000 Barnl Sheds : 0 Zonina Aaricultural Aariculture : Aaricultural : Aaricultural : Net Ad'. Itotal\ [Xl + r 1 . ' $ 850 600 [Xl + r 1. '$ 893 700 rxl + n. :$ 542 600 Adjusted Sales F\ice Gross: 99.2% Gross: 118.0% Gross: 113.2% of Comnarable Net: 97.1% $ 1 320 600 Net: 102.7% $ 1 763 700 Net 108.5% $ 1 042 600 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All comoarables are similar in stvle and utili tv to the subiect prooertv. are verified closed sales, and are the best currently available. limited sales of prooerties have recentlv occurred with larae trscts of land reaulrina an exoanded search. Fourth 8ale added as additional data. All of these oroaerties transfered as aariculturalland and remain In the Clean & Green orogram. Maiaritv of value is in the land with imorovements contrlbutlna minimal value. The arice oer acre for these tracts ranae between $6 579 and $20 616 oer acre Sav $12 000 x 122.2 acres = $1466400 Sav $1 50000 for the sub'ect orooertv. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date. Price and Data Source for pro sales None None None None within vear of aporaisal Courthouse Rec. Courthouse Records Courthouse Records Courthouse Records Analysis at any current agreement of sale, option, or listing ofthe subject property and analysis of any prior sales of subject and oomparables within one year of the date of appra,sal No further recent recorded transfers were found. INDICATED VALUE BY SALES COMPARISON APPROACH. . . . . . . . . . . . . . . .....,.. .,..... . .,. $ 1 500 000 . INDICATED VALUE BY INCOME APPROACH !If ADolicable) Estimated Market Rent $ N/A 1IkJ. x Gross Rent Multiolier N/A =$ N/A This appraisal is made 00 "as is" U subject to the repars, a~erations, inspections or conditions listed below U subject to completion par plans and specificatKJns Cond~ions of Appraisal: The property has been appraised in current condition. This appraisal is for client only, nontransferable. See attached addendum. Final Reconciliation: Market Analysis consistently supports my estimated market value. Cost Approach and GRM analysis were found inaaoroariate for this analvsis. Greatest weiaht is aoolied to the Market Data Analvsis. Suoaortina file information . substantiates these estimates. The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certilication, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439JFannie Mae Form 10048 (Revised 6/93 ) I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED. OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT,AS OF 5/25/200.LJDOD1 . (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ -',500.000 . . APPRAISE'12 . / 0 ~ 12._ -#- SUPBR'lISO~Y ~SER r! Y IF RE~RijO): ODid OODld Not Sianature:" ~ '. ....... Signalere ) . -- . <.J ~.I Name Cassandra J. Crockett 1./ Name Steven W. Barrett, SRPA. SRA Inspect Property Date Report Signed 8/16/2007 Date Report Signed 8/16/2007 State Certification # RL-001348-L Slate PA State Certification # GA-000298-L State PA 0< State License # State 0< State License # RB-026921.A state PA '..,ld>'''" '"m 70 .." CertlTl&a Kesloential PAGE 2 OF 2 Certified GeneralAppralser Fanr,ieMat'f'orm1(){)4 5-<]3 Appraiser Produced using ACllOltware, 00{).23-4.6727 wwwfCiwebcom S. W. Barrett Real Estate & Appraisal Services SUMMJI"'Y APPRAISAL REPORT UNIFORM RES NTIAL APPRAISAL REPORT 07 O' S/J"Dlemental Valuation Section FileNo. - .)\", ITEM 1 SUBJECT COMPARABLE NO.4 COMPARABLE NO, 5 COMPARABLE NO.6 776 Eppley Road 1 S Locust Point Road Address Mechanicsbura Mechanlcsburo Proximitv to Subiect 1.8MIW Sales Price $ N/A $ 2 295 000 $ $ Price/Gross Liv. Nea $ 0.00 \tl $ 1.159.09 ill $ 0.00 \tl $ ill Data andlor Inspection Vermcalion Sources Crt.Hs.Records Courthouse Recards VALUEADJUSTWfNTS DESCRIPTION DESCRIPTION I .(-ISAdi._, DESCRIPTION I +(-)$Ad-ustment DESCRIPTION I +(-)$Adjustrnen! Sales or Financing N/A None, Conv , Concessions , Date of SalelTime N/A 7/06 : : Location Suburban Suburban +-- LeasefdJ,fee SlroIe Fee SimDle Fee SimDle : " Site 122.2 Ac+/-1C&G 155.7 Ae+/-1C&G : -402.000 : : View Resid/Cntrvsd Resid/Cntrvsd ----;--- Desi nand Anoeal 2 Storv/Ava 2 Storv/AvQ : : I QJaity of ConsIn.Jdi:>1 Avo/Frame Ava/Frame : : Aae 100 Yrs+/- 100 Yrs+/. Condition AveraQe Averaae : : : Above Grade Total' 8drms I Baths T olal I Bams I Baths : 10fal I Bd'"ms I Baths : Tolal t Bdrrn5 I Bal'\~ : Room Count 9: 5: 1.00 7: 3: 1.00 : : : : : Gross lIvina hea 2128 SoH 1 980 SoH : 4.400 SoH SoFt . Basement & Finished Partial Bsmtl Partial Bsmtl Rooms Below Grade Earth Floor Earth Floor Functional Utihtv Averaae Averaae : : . HeatinalCoollnn OHW/None OFHAlNone : : : Enemv Efficient Items Tvoical TVDical GaraqelCarnort OSP OSP : : Porch, Palio, Deck, Porches/Balcony Porches Fireolace!s\, etc, Fence, Pool, etc. Bank Barn BarnlTenant Hs : -50 000 : Zonlna Aaricultural Aaricultural : : : Net Adi, IIotal) I 1 + Ixl. '$ 447600 Ixl + I I. '$ o Ix) + I ]. '$ Adjusted Sales Price Gross: 19.9"1. Gross: 0.0"1. Gross: of Como arable Net: -19.5"1. $ .- 1 847 400 Net: 0.0'''' $ o Net: $ Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc, ): ITEM SUBJECT COMPARABLE NO, 4 COMPARABLE NO.5 COMPARABLE NO 6 Date. Price and Data Soll'ce fa- pOOr sales None None within vea of aooraisal Courthouse Rec. Courthouse Records -- Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any pOOr sales of subject and ocmparables within one year of the date of appraisal . . . . Prwllceo\J5ingAC1soltware,&J02J4B727wwwaciwebcom 'LOORPLAN Borrower: Beatrice C.Strock Estate Property Address:n6 Eppley Road City: Mechanic$burg lender: Martson Law Offices <10.0' Bedroom to Bedroom attIc b N N b :!il Bedroom Bedroom Bedroom 120' Balcony b '" 160' 6.0' 2nd Floor b '" N Living Room Sketch by Apex IV Windows T. AREA CALCULATIONS SUMMARY Code Description Size Total. lJLlU I'irat Floor 1064.00 Second I'loor 1064.00 2128.00 PiP Porch 12.00 Pore!> 72.00 aa.loony 12.00 216.00 TOTAL LIVABLE (rounded) 2128 120' b Porch <100' '" ~ Bath 0 Co N N Nook Dining Room 120' b' <n Porch 6.0' Stale: PA Den 160' File No.: 07-0309 Case No.: ..fjp~- -- LIVING AREA BREAKDOWN - Subtotal. I'irat "lOOJ; 2.0 " 6.0 12.00 O.S x 2.0 " 2.0 2.00 O.S x 2.0 " 2.0 2.00 28.0 " 28.0 184.00 12.0 " 22.0 264.00 Second I'loor 2.0 " 6.0 12 00 0.5 .x. 2.0 " 2.0 2.00 0.5 x 2.0 " 2.0 2.00 28.0 " 28.0 184.00 12.0 " 22.0 264.00 10 Areas Total (rounded) 2128 I Borrower: Beatrice C.Strock Estate , Pl2Qerty Address: 176 Eppley Road CitY' Mechanicsburg Lendei. Martson Law Offices State: PA File No. 07-0309 Case No.: Zir FRONT VIEW OF SUBJECT PROPERTY Appraised Date: May 25, 2007 Appraised Value. $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE I bO[[VWei. Beatrice C.Strock Estate ,. p~erty Address: 776 Eppley Road City Mechanicsburg Lender Martson Law Offices State: PA li~ II I hie Nc, 07-0309 Case No.: Zip: \'I\i) He> 07 -0309 --- ~-~~-DP:---~----- 6eatliCe C.StIOCI<. E.s.tat.. ~ 176 E Ie Road ~"an'csburg ,'Iartson \..3'11 Offices \ \ \ \ \ \ Uurrow~i. Beatrice C.Strock Estate Property Address: 776 Eppley Road City: Mechanicsburg Lender: Martson Law Offices State: PA I J I g; .<:;'.:., ..':;.,. FII~ No. 07-0309 Case No.: "--./ .- Zip' u u u u -u '" '" '" '" 'r> ~ ~ (1 " ::u ~ ~ ~ ~ <P- ro 0 " if> if> if> if> iTl ...... ...... ...... ...... r 0. rl rl (j) '" i: '" '" 8 ( -' !ll 2. ~ ~ '- n S- :s. c ~ :3 ::J ::J > <D 0 '=i :;:; r',_' ~~ u ('J -; 'c' II h-' 2 <D C -u 0 rl fTl C> Z -J 0 t') I ...... ", VI ::0 )> .... n ", >< "0 o .... <'D .... I\.) o ....., ....., m rrJ "0 "0 tD '< :.t'I o Q) Co . "leA TION MAP BOflower: Beatrice C.Strock Estate --~.~ Property AddressJ76 ~I>Il!YB5>~<! City: Mechanicsburg Lender. Martson Law Offices File No. 07 -0309 -_.._..~--_.._--- Case No : lip State: PA v 'l.\ -\ >":. . \,,;: , \' \ \ \, '4.......____._:,Li ",; , ,. ~ ,.' \,-,,\~-_.: ., .., ...:..... '" ~@ /) @~ JJl @ I nr~' Date ~ H/A 1122 9/0t 2 1 S LOCUST POINT RD 7/06 3 277 STONER RD 6/06 Price RM BR Bath SqFt Proximity _______l H/A 9 5 212e 0.00 MI S 6"70000 7 3 2136 1 7 tH WN\\l 2295000 7 3 1980 1.8 III \: 870000 7 4 2220 0.98 NI S I I I I I I ! I I I ! I I i I I I I I I File No 07-0309 - n ______ ********* QUALIFICATIONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the com parables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. The subject is located in a rural area and is less than 25% built-up. _x_2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of sim ilar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. _5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _G. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _x_7. The subject property is serviced by private well and/or septic systems which is common for the area. _x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. _9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _x_10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _x_13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _x_14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar com parables on that individual rating. All com parables used are the best available. _x_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. x 1G. One or more comparable sales are older than six(G) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(G) months have to be used. All com parables used are the best available. _x_H. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located in similar neighborhoods and within the same marketing area. All com parables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Plumbing_Electrical_Heating_certification(s) is/are suggested. _x_22. Inground swimming pool_, out buildings_x_are included_x_,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. - - File No 07.0309 ********* QUALIFICATIONS ********* _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_3/1I2007_. Consideration: $1.00_. _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. I: I Ii I, I I I I I I I' File No. 07-0309 -=- UU.UU QUALlFICA liONS ."uuu Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal pOlicies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to com ply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates. The law also permits us to share this information with companies that perform marketing. When we share nonpublic information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I and/or Steven W. Barrett, SRPA, SRA, have completed the requirements under the continuing education program of the Appraisal Institute. ~. . ." .. File No. 07-0309 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the sale. 'Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party instilutionallender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lenderlclient specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the pUblic through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of2 Fannie Mae Form 1004B 6-93 File No. 07-0309 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation. a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisai report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 776 Eppley Road, Mechanicsburg, PA APPRAISER: SUPERVISORY APPRAISER (only if required) ~: Signature; ~j Name; Steven W. Barrett. SRPA. SRA Date Signed: 811612007 State Certification #; GA.o00298-L or State License #: RB-026921-A State: PA Expiration Date of Certification or License; 0613012009 .-' ,- ....._, _ '-u I L~ t-/ Signature 1Z4A~~ ot~ ~tI Name: Cassandra J. Crockett Date Signed: 811612007 State Certification #: RL.o01348-L or State License #: State: PA Expiration Date of Certification or License; 0613012009 o Did 00 Did Not inspect Property Certified Residential Appraiser Freddie Mac Form 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 1 004B 6-93 Estate Valuation ;ace 0: Jeat"'.: 51 51 ~O '-cl~c:~o~ Cate: 5' 51 00 ~:::ess_~; Ja:e: -/ 6/ OC .:::......c.::-es Sec'J:::' it':. CeSCeiptlor. High/ll.sk ,~: r2: =:~9.C56 NA7:0~WI~E MUT FCS NEW (638646109; MU:FX) NA'I:CN~ESE D :l;'.SS;'.Q C5/::5/:C'~- AL~=EJ IRISH dhS P S PC:,) .;DR ORC t.;YSE 05n51 :007 C (019222402; .".IB) 60.90000 ~261.45: 8ELAWARE GROUP EQUITY FDS BALi'.NCED CL A NI'.SDi'-.Q 05/2512007 (246093108; DELFX) 345.4:2 MFS SER TR V (55274C106; MFRFX) RESH FD CL -P. NASDAQ 05/25/2007 5. 288.246 ~lFS SER TR II (552985103; MFEGX) EMERGNG GRWT A NASDAQ 05/:5/2007 350.437 AIM INTL NU, FCS (008882300; AGGAX) C::"BL GWTH A c;ASDAQ 05125/2007 Tctal Va1'J ':"otal .2..ccrua Tota $343,619.94 ?cge =- LC't/IBid ::::c:::.\..::-:c .:i:~ 2state\-a:, a p:cduct o~ Sstate Va:~at~o~s & p:ease cc~ca=t EVP Sys:ens at S:B) 313-6300. c- , r I., f,. J. /~/~ 20.40000 Bid 60.15000 H/L 19.45000 Bid 25.96000 Bid 40.83000 Bid 26.73000 Bid Estate of: Eea"e ce SeeO: ?epcr: ~ype a:e J: Jec: X~~bee 0 ec~=::~es: !1ea~ 3~G!O: D~v and =~: A.dj"cstmerlts :-'.':c:;';o.i..s 20.40=000 60.525000 19.450000 25.960000 40.330000 26. ~30000 F:.:.ci:-:g Si'St0:':'.S, :::n:. (~e~\;isior, 6.~.1) ) '7 c:' /~ o J: :::?= .:="? ~ Sec.::':" "':' i3_ ....:.e :: - ,j: f: . ' 1~:,=~5.='": f:,0c6.9~ ::, ~69. Jo 9,::,Ei._S S343,6:9.9, SO.OO ,_ -=:'''':~.5 -:_ Estate Valuation Jate c Death: OS/25/2007 Valuat on Date: OS/25/2007 Proces ing Date: 08/14/2007 Estate of: Beatrice C. Stroc Report Type: Date of Jeat Number of Securities: File ID: 12292.levp. Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 1 ) 2874.734 FRANKLIN CUSTODIAN FDS INC (353496409; FKUTX) UTIL SER CL A NASDAQ OS/25/2007 14.93000 Bid 14.930000 42,919. Total Value Total Accrual Total $42,919.78 $42,919.78 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, C. 1 /)' >t!j,<!.t.<.-/c /-';,. _Cp<.A. if Estate Valuation Cct:e ....= ::ea::r,: o o - :~~''':'2:::'''Jr: ::)ate: ?:'c>:ess~:;q :a':e: c ~ ~ ~ ;. ..... Co <.:: ~:- ?ar- =esc:-:p:~or, :"ow/Bi.d Ei.qh/ .::'.5k 34-4.4,5 'l.;N K;'c'lPSN ?A TAX ,FEE INCH CD (920902102; VKHPX) CCl,E NF.SChQ OS/251200, ~(,....;:; 1 ',""alJe: )'.cc:':uc';" : ~ota1: $59,969.44 :?3ge : ~2tOct p:od-,;ct:-c ~:~t 2state"ja:, a c:od~ct o~ Es:ate Val~atic~s rlea~e cont2ct EV? Syste~s a: 18:8) 313-6300. ',~'as \ . : J (--.;.:>,,_/iz tI" L.-Jt I"~ .L".._c ,~ {, I' -{ j.j , 17.26000 Bid 2stc:e 0:: 3eatr-::e C. S:~C'=.: ~epcc: :~pe: Jate :~ Jea:~ ~~~ber o~ 2ec~r_::es: ~ean 3~d/0r Div a~d :..~ ~d~ust~e~t5 ~c~r~als 1, .260000 ?r.:.ci:--lg S}ste:~.sJ ::--.:. .:Rei.rision E.~.~) ~. ,::> :;): ~==j=.~ ,::.2::'':: _::._ :; :; ,:~ (; ::: . S59, 9159.-,:~ $0.00 ~~ Citizens Bank Account Number 6213378816 Account Title BEATRICE STROCK Date Opened 5/12/2006 Account Type Checking Principal Balance as of DOD $100.42 -. .--------- -------~--~--,--._._- Interest from Last Posting to DaD $.00 Account Balance as of DOD $100.42 YTD Interest to DaD $.28 j~~. L2- ~:E Citizens Bank Account Number 6140751314 Account Title BEATRICE STROCK LIVING TRS BEATRICE STROCK TTEE Date Opened 11/23/1999 Account Type Trust -~ Principal Balance as of DaD $37697.83 Interest from Last Posting to DOD $37.09 Account Balance as of DOD $37734.92 YTD Interest to DOD $789.96 J~c -;?~-;' ~~. Citizens Bank Account Number 6140798345 Account Title BEATRICE STROCK LIVING TRS BEATRICE STROCK TTEE Date Opened 7/9/2001 Account Type Trust Principal Balance as of DaD $44855.90 Interest from Last Posting to DOD $77.09 Account Balance as of DOD $44932.99 YTD Interest to DaD $896.52 d' ~ U {! .fl- 4.J ~~ Citizens Bank Account Number 6140873673 Account Title BEATRICE STROCK Date Opened 4/11/1991 Account Type Time Deposits I Principal Balance as of DaD $101857.28 I Interest from Last Posting to DaD --- $252.66 Account Balance as of DaD $102109.94 YTD Interest to DaD $1809.60 c5~( Ls- / f m1 M&fJW . ! 499 Mitchell Road, Mills~o, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 June 21,2007 Martson Law Offices Attorneys At Law 10 East High Street Carlisle, Pennsylvania 17013 Re: Estate of' Beatrice C Strock Social Securitv: 197-40-8044 Date of Death: Mav 25,2007 Dear Sir or Madam: Per your inquiry dated June 18, 2007, please be advised that at the time of death, the above-named decedent had on deposit with tlris bank the following: L Type of Account Certificate of Deposit Account Number 0310039139136967 Ownership (Names oj) Strock Robert and Beatrice Living Trust Beatrice C Strock, Trustee * Robert L Strock, Trustee * Opening Date 12/22/98 Balance on Date of Death $114,782.52 Accrued 1nterest $ /,048.24 Total $115,830.76 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the Mechanicsburg Office # 717-255-2031. Sincerely, :: / Nancy Clagett Records Management ~~~~~ ~ P. "? JUL-04-2007 17:26 PNCBAl'lK 412 768 3458 P.01 o PNCBAN< July 2, 2007 Victoria L. Otto 10 East High Street Carlisle, P A 17013 RE: Estate of Beatrice C. Strock, deceased SSN: 197-40~ 7807 000: 5/25/2007 Dear Ms. Otto: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #31400276235 Established 10/07/2005 ROBERT L DECO & BEATRICE C STROCK LNING TRUST DOD balance: $74,171.41 + $182.05 accrued interest Checking Accounts Account #5005132312 Established 02/12/2007 BEATRICE C STROCK 000 balance: $11,065.35 + $3.06 accrued interest Savings Account Account #5005134086 Established 02/12/2007 BEATRICE C STROCK DOD balance: $52,792.72 + $108.54 accrued interest Page I of2 cJ~cU c'~~ e~ V' C) f/"\ '1:- Fax Trans~ission \ \ ! 6/n-/2007 10:35 AM PAGE 2/003 Fax Server -: >-K"- ~ ..:'- - - 'W'AcHOVIA Reference ID: 2086746 Wachovia Bank N.A Balance Confirmation Services POBox 40028 Roanoke, VA 24022-73 13 June 75, 7007 MARTS ON DEARDORFF \V1UL\MS & OTTO 10 EAST HIGH STREET CARLISLE, PA 17013 S"L13JECT: Verification I Confinnation of Account and Balance Infonnation provided for: Customer: BEATRICE C STROCK (SSN# 197-40-8044) Date of Death: :YJay 25, 2007 Deposit Account Information Account Type Account Number Date of Death Balance Aver age Balance. Date Opened Maturity Interest Accrued yrD Date Date Rate Interest Interest Paid Closed CERTIFICATE OF DEPOSIT 247412041444274 $54,611.98 18/2001 9/8/2007 $157.95 $U22.39 LEGAL llILE ROBERI L & BEAIRICE C S I ROCK mUST ROBERT L & BE AI RICE C STROCK I RUSlEES DEED OF DATE 06/14/1996 CERTTHCATF. or DEPOSIT 2474120)0760525 $100.21475 7/7/1 999 9'7/2007 $30366 R0S962 LEGAL IIILE ROBERT L & BEATRICE C smOCK lRUS [ ROBERT L & BEATRICE C STROCK TRUSTEES DEED OF DATE 06'l4/1996 IRA 257410090b77769 $14,025 7.J 211/2004 $8915 $13491 LEGAL TITLE BEAfRICE C STROCK For Beneficiary (bun FOlUflllforruatic'lt please ",,111(800)669-2136. * DlIC to sy."tcm IlmitntillllS, we can only.. provide n twelve month ;lvcmzc hnlal1cc on depository accollnts. J~P. F. ) J 1/ , / Allianz Life Insurance Company of North America PO Box 59060 Minneapolis, MN 55459-0060 800/950-1962 Allianz (ill) December 10, 2007 ESTATE OF BEATRICE STROCK C/O MARTSON LAW OFFICES 10 EAST HIGH STREET CARLISLE, PA 17013 Re: Beatrice Strock, deceased Annuity Policy Number 70482119 Dear Executor: This letter is in reference to your request for the date of death value on the above policy. Please be advised that the cash surrender value as of May 25, 2007 was $77,349.09. Should you have any questions, please feel free to contact our office. Thank you. Sincerely, Kathy Sparks Claim Examiner C: Steve Schultz #82740 JtL~&. LJ Allianz Life Insurance Com",uny of North America PO Box 59060 Minneapolis, MN 55459-0060 800/950-1962 Allianz @) January 14, 2008 ESTATE OF BEATRICE C. STROCK C/O MARTSON LAW OFFICES A TTN: VICTORIA L. OTTO 10 EAST HIGH STREET CARLISLE, PA 17013 Re: Beatrice C. Strock, deceased Annuity Policy Number: 2373234 Dear Ms. Otto: This letter is in response to your request for the date of death value as of May 25, 2007 on the above policy number. The above referenced policy has been annuitized. In addition, the present value, future payments discounted at the prime rate, as of the date of death was $24,377.72. Should you have any questions, please feel free to contact our office. Thank you. Sincerely,- ,Y CeW', CO:\~ t6!ene Lauer Claims Examiner J~ {.L 'I