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Home My WebLink About02-29-08 --.J . 15056041192 . REV -1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 ' Harrisburg, PA 17128-0601 County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 20 0554 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 025 09 6871 06 03 2007 06 02 1915 Decedent's Last Name Suffix Decedent's First Name MI Howley Evelyn M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW c:J ,. Original Return c:J 2. Supplemental Return c:J 3. Remainder Return (date of death prior to 12-13-82) c:J 5. Federal Estate Tax Return Required c:J 4. Limited Estate c:J 4a. Future Interest Compromise (date of death after 12-12-82) c:J 7. Decedent Maintained a Living Trust (Attach Copy of Trust) CJ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 8. Total Number of Safe Deposit Boxes _ 6. Decedent Died Testate (Attach Copy of Will) CJ 9. Litigation Proceeds Received c:J 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - This section must be completed. All Correspondence and Confidential Tax Information Should be Directed to: Name Daytime Telephone Nurnber Elyse E. Rogers, Esquire 717 612 5801 Firm Name (If Applicable) Keefer Wood Allen & Rahal, LLP First line of address REGISTER OF WILLS USE ONLY ("") ';0 , } ('-0-;> ,.::) 'C';:::~ 635 North 12th Street, Suite 400 'J -'1 ie, i.') r-n i: (. ( " , :-J I -, Second line of address . I Oty or Post Office Lemoyne State ZI P Code DATE FIL~U PA 17043 r~,,) {,...~ --.; Correspondent's e-mail address:erogers@keeferwood.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 the pre parer other than personal representative is based on all information of which preparer has any knowledge. DATE ADDRESS DATE ,. ..l")" - 0 g SIGNA TU R E ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041192 15056041192 --.J Jv..-L ~ . 15056042193 . Rev-1500 EX Decedent's Social Security Number 025 09 6871 Decedent's Name: Evelyn M. Howley RECAPITULATION 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . .. 9. 147,000.00 8,753.46 0.00 0.00 18,090.66 0.00 500,442.86 674,286.98 24,902.72 1,399.08 26,301.80 647,985.18 1. Real estate (Schedule A) ......................................... 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Oosely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c:::J Separate Billing Requested . . . . . . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::J Separate Billing Requested . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) ................................ 8. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . .. 10. 11. Total Deductions (total Lines 9 & 10) ................................ 11. 12. Net Value of Estate (Line 8 minus Line 11). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12. 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 6 4 0 , 985 . 18 17. Amount of Line 14 taxable at sibling rate X .12 0 · 00 18. Amount of Line 14 taxable at collateral rate X .15 2 , 0 0 0 · 0 0 5,000.00 642,985.18 19. TAX DUE 15. 0.00 16. 28,844.33 17. 0.00 18. 300.00 19. 29,144.33 20. FlU IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT c:::J SIde2 L 15056042193 15056042193 ~ . . Rev-1500 EX Page 3 Rle Number Decedenfs Complete Address: 21 20 0554 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Evelyn M. Howley 025-09-6871 STREET ADDRESS 114 Runson Road CITY I STATE I ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 29,144.33 0.00 10,000.00 526.31 Total Credits (A + B + C) (2) 10,526.31 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 4. Total Interest/Penalty (0 + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In avalon Page 2, Une 20 to request a refund. (3) (4) (5) (5A) (5B) 0.00 18,618.02 0.00 18,618.02 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A Enter the interest on the tax due. B. Enter the total of Line 5 + 5A This is the BALANCE DUE. 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 jg] b. retain the right to designate who shall use the property transferred or its income; ............. 0 jg] c. retain a reversionary interest; or ................................................ 0 jg] d. receive the promise for life of either payments, benefits or care? ........................ 0 jg] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................... 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 jg] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .......................................... ~ 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. Sect. 9116(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. Sect. 9116(a)(1.1 )(ii)]. The statue 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. Sect. 9116(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. Sect. 9116(1.2) [72 P.S. Sect. 9116(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. Sect. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. . . REV-1502 EX+(6-98) COMMONWEALTH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 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 relevantfacts. Real property which is jointly-owned with right of survivors hip must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 114 Runson Road, Camp Hill, PA 17011 Sales price VALUE AT DATE OF DEATH 147,000.00 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) 147,000.00 . . Mark E. Hilbert & Associates 07-163A FileNo 07-163A *----INVOICE ~-- File Number: 07-163A June 6,2007 Paul J. Howley 284 Harvard Street #53 Cambridge, MA 02139-2363 Borrower: Evelyn Howley EState Invoice # : Order Date : Reference/C ase # : PO Number: 07-163A June 4,2007 07-163A 114 Runson Road Camp Hill, PA 17011 Appraisal $ $ 325.00 Invoice Total State Sales Tax @ Deposit Deposit $ $ ($ ($ 325.00 0.00 325.00 ) ) Amount Due $ PAID Terms: Balance due upon receiptof invoice Please Make Check Payable To: Mark E. Hilbert & Associates 3607 Rosemount Avenue, Suite 405 Camp Hill, PA 17011 Fed. 1.0. #: 23-2391423 TO INSURE PRPOER CREDIT PLEASE RETURN A COPY OF THIS INVOICE WITH YOUR PAYMENT. 3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779 . . Mark E. Hilbert & Associates 07-163A FileNo.07-163A Summery Appraisal Paul J. Howley 284 Harvard Street #53 Cambridge. MA 02139-2363 File Number: 07-163A Summery Appraisal Report In accordance with your request, I have appraised the real property at: 114 Runson Road Camp Hill, PA 17011 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 June 3,2007 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. ?~~ Mark E. Hilbert MARK E. HILBERT & ASSOCIATES 3607 Rosemount Ave, Camp Hill, Pa 17011 This appraisal is to provide the Estate with Fair market value 3607 Rosemount Avenue, Camp Hill, PA 17011. Phone 717-901-8224, Fax 717-901-4779 . . Mark E. Hilbert & Associates 07-163A FileNo.07-163A APPRAISAL OF Summery Appraisal LOCATED AT: 114 Runson Road Camp Hill, PA 17011 FOR: Paul J. Howley 284 Harvard Street #53 Cambridge, MA 02139-2363 BORROWER: Evelyn Howley Estate AS OF: June 3, 2007 BY: Mark E. Hilbert MARK E. HILBERT & ASSOCIATES 3607 Rosemount Avenue, Camp Hill, PA 17011, Phone 717-901-8224, Fax 717-901-4779 . Mark E. Hilbert & ASSOCi. Uniform Residential Appraisal Report 07-163A FileNo.07-163A The purpose of this summary appraisal report Is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. Property Address 114 Runson Road City Camp Hill State PA Zip Code 17011 Borrower Evelyn Howlev EState Owner of Public Record Estate County Cumberland legal Desaiption Attached Assessor's Parcel # 01210273196 Tax Year Neighborhood Name HoJlvwood Development Map Reference Occupant [ J Owner r 1 Tenant [X 1 Vacant Special Assessments $ None Noted .. Property Rights Aopraised [X I Fee Simple I leasehold [ I Other (desaibe) Assignment Tvpe [ I Purchase Transaction [ J Refinance Transaction L J Other (desaibe) Fair Market Value lender/Client Paul J. Howlev Address 284 Harvard Street #53 Cambridae MA 02139-2363 Is the subject prooertv cllTentlv offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? r 1 V es [X I No Report data source(s) used. offering prlce(s), and date(s). PUD R.E. Taxes $ Census Tract 1 04 HOA $ [ I per year [ I per month I U did IXJ did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed. Estate Contract Price S Estate Date of Contract Is the property seller the owner of public record? Yes Ix I No Data Source(s) Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? UVes lXJ No · If Yes. report the total dollar amount and desaibe the items to be paid. S Nt A Note: Race and the racial composition of the neighborhood ..a not appral.al h1ctor.. location I I Urban r X 1 Suburban [ I Rural [ Propertv Values [ [ Increasing lX J Stable I I Declining PRICE AGE One-Unit 70 % Built-Up [ IOver75% [XI25-75% [ IUnder25% [DemandlSupplv [IShortage LXJlnBalance r lOverSupply SmOO) (vrs) 2-4 Unit 22 % : Growth L J Raoid [ X I Stable [I Slow [ Marketing Time [ I Under 3 mths [X 13-6 mths r lOver 6 mths 110 low 25 Multi-Family 3 % Neighborhood Boundaries Neiahborhood boundries are North by Circle Road. West bv 34th Street 275 High 80 Commercial 3 % ~ South by Walnut Street. East by 33 rd Street. 150 Pred. 65 Other V.Land 2 % Neighborhood Desaiption Subiect prooertv is located alona Runsun Road in the development of HoJlvwood. Borough of Camp Hill Cumberland County. Pennsylvania. Market Conditions (including support for the above conclusions) Financina is readly available from a varietv of sorces. Dimensions See Attached Deed Hea 0.15 Acres +1- Shape Rectanaular View Residential Speci1lc Zoning Classification Residential Zoning Desaiotion Residental Zoning Compliance r X leaal r I leaal Nonconforming (Grandfathered Use) L J No Zoning [ 1III8Oal (desaibe) Is the highest and best use of the subject property as Improved (or as proposed per plans and specifications) the present use? IXJVes U No If No, desaibe. Utllltle. Public Other Idescrlbe) Public Other I....cribe) Off-sitalmorovemant_Type Public Private Bectricity Ixl I I 100 AMP Water Ixl J Slreet Macadam [X] I I Gas Ix I I I Sanitary Sewer [X I I I A1lev [j I I FEMASpecialFloodHazardHea liVes IX!No FEMAFloodZone "C" FEMAMap# 420357-0001-B FEMAMapDate12-11-81 He the utilities and off-site improvements typical for the market area? [XJVes L J No If No, desaibe. Pie there any adverse site conditions or external factors (easements, encroachments. environmental conditions, land uses, etc.)? U Yes lXJ No If Yes, desaibe. Units LxJ One I lOne with Accessrxv Unit I Concrete Slab I I Crawl Space Foundation Walls Block 1 Averaae # of Stories One X I Full Basement [ J Partial Basement Exterior Walls Brick 1 Alumin Tvpe I X [ Det. r 1 All. r l S-Det./End Unit Basement Hea 1148 sq. II. Roof Surface Com position X I Existing [ I PraDOsed r 1 Under Const. Basement Finish Unfinished % Gutters & DawnSDOUts Aluminum Design (Stvle) Ranch I OUtside EntlylExit [xl Sump Pump Window Type ObI. Huna Year Built 1955 Evidence of L J Infestation Storm SasMnsulated Yes Effective AIle (Vrs) 6-8 l Damoness I I Settlement Screens Yes Allic X None Heatinq IxlFWA II IHWBB II IRadiant Amenities WoodStove{s)# J Drop Stair Stairs I Other [ Fuel Gas I Flreplace{s) # Fence I Floor Scuttle Cooling [XJ Central Air Conditioning II I PatiolDeck X Porch Front J Finished Heated IIndlvldual Il I Other II I Pool Other Appliances I X I Refriaerator I X I RanaelOven X I Dishwasher [X I DlsDOsal lX J Microwave I X I WasherlDrver [ 1 Other fdesaibe) Finished area above grade contains: 5 Rooms 3 Bedrooms 1 Bathls) 1 148 Square Feet of Gross living Hea Above Grade Additional features (special energy efficient items, etc.). None Noted at time of inspestion. Floors H/W-CptlAva Walls Drywall 1 AVQ TrimlFinish Wood 1 Avg Bath Floor Vinyl 1 Avg Bath Wainscot Fiberglass Car Storage I J None X [ I)-iveway # of Cars 3 Drivewav Surface Macadam I Garage # of Cars II X I Caroort # of Cars 1 IIx I All. r IDet. [JBuilt-in Desaibe the condition of the property (including needed repairs, deterioration, renovations, remodeling, etc.). No maior repairs noted. No evidence of functional or external obsolescence Pie there any physical deficiencies or adverse conditions that affect the livability, soundness, or structural integrity of the property? U Yes lXJ No If Yes. desaibe. Does the property generally conform to the neighborhood (functional utility, style, condition, use. construction, etc.)? lXJVes U No If No, describe. Freddoe Mac Form 70 Ma-ch 2005 Producad UU'IQ ACI ........ 800.234.8727 WWW.aeiw8b.CDm Page 1 016 Fannie Mae Form 1001 March 2005 1004J>!j 062906 . Mark E. Hilbert & AsSOCi. There are 0 comoarable prooerties clWl'ently offered for sale in the subiect nelahborhood ranQiIlQ in orice tom $ to$ There are 0 comoarable sales in the subiect neighborhood within the Dast twelve months rar lina in sale Drice tom S to $ FEATURE SUBJECT 1 COMPARABlE SALE NO.1 COMPARABLE SALE NO.2 COMPARABLE SALE NO.3 114 Runson Road 1 3353 Walnut Street 3421 Bedford Drive 33 Central Blvd. Address Camo Hill PA Camo Hill PA Camo Hill PA Camo Hill. PA Proximity to Subiect 3 Blocks 2 Blocks 0.75 Miles +1- Sale Price $ Estate $ 160 000 $ 146 000 $ 140 000 Sale Aice.G'oss Uv. ""ea $ 0.00 s .It $ 150.38 SQ. ft. S 140.38 so. It S 138.89 so. ft. Data Source( s \ C.P.M.L.fTax Reoort C.P.M.L.fTax Reoort C.P.M.L.fTax Reoort Verification Source(s) Aoent I Court House Aaent I Court House 2 VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION i(.)$ Adiu_ DESCRIPTION +(-)$ Adju_ DESCRIPTION i(-)$Adiustment Sale or Financing DaM 11 DOM5 DaM 132 Concessions Seller HelD -4 800 F .H.A. Conventional Date of Salemme 03-30-07 10-20-06 11-30-06 location Suburban Suburban Suburban Suburban leaseholdlF ee Simole Fee Simple Fee Simole Fee Simole Fee Simple Site 0.15 Acres +1- 0.18 Acres +1- 0.18 Acres +1- 0.17 Acres +1- View Residential Residential Residential Residential Desilln (Style) Ranch Ranch Ranch Ranch Quality of Construction Brick/Alum Aluminum Brick Brick Actual Aae 52+1- Years 55 Years +1- 50 Years +1- 47 Years +1- Condition AveraQe Above Averaae -5 500 Averaae Averaae Above Grade TolaIIBm..1 Bath. Total I Bdtm.J Baths TolaIlams.l Baths Total I Bdrm.J Bath. Room Count 5131 1 6131 1 5131 1 5131 1 Gross Uvina ""ea 1 ,148 SQ. ft. 1 064 sa. ft. 1.040 sa. ft. 1 008 sa. It. +2100 Basement & Finished Full Full Full Full Rooms Below Grade Unfinished Unfinished Unfinished Rec. Room -1 500 Functional Utilitv Averaae Averaae Averaae Averaae . Heatinll/Coolina Hot Air-ClAir Hot Air-ClAir Hot Air-ClAir Hot Air-ClAir ~ Enerav Efficient Items Averaae Averaae Averaae Averaae Gar811elCaroort 1 Car Caroort Car Garaae -2 000 1 Car Caroort Off St. Parkina +1 800 PorchlPatiolDeck Porch Porch Porch I Deck -1 200 Porch e Fireplace None None None None UP-GRADES None None None Fence -1 000 UP-GRADES None None None e Net Adjustment (Total) 1 1+ Ixi- $ 12,300 I 1+ [xl- 1$ 1200 [xl + 1 I- 1$ 1400 Adjusted Sale Price Net Adj. -7.7% 1 Net Adj. -0.8%1. Net Adj. 1.0~1 of Comoarables GrossAdi 7.7% $ 147700 Gross ,bdi 0.8% $ 144 800 Gross ,bdl. 4.6% $ 141400 I U did ~ did not research the sale or transfer history of the subject properly and comparable sales. If not, explain ESTATE My research I X I did r 1 did not reveal anv Drior sales or transfers of the subject orooerty for the three years prior to the effective date of this aODraisal. Data source(s\ Tax Reoort Mv research I X I did r l did not reveal any prior sales or transfers of the comoarable sales for the year orior to the date of sale of the comparable sale. Data source(s) Tax Reoort Reoort the results of the research and analysis of the prior sale or transfer historv of the subiect prooertv and com arable sales (reDOrt additional prior sales on oalle 3). ITEM SUBJECT COMPARABlE SALE NO.1 COMPARABLE SALE NO.2 COMPARABLE SALE NO.3 Date of Prior SalefY ranster 01-28-97 10-13-06 06-07-99 10-21-04 Price of Prior SalelTranster $ 87 000 $115000 $1 $132.000 Data Source( s) Tax Report Tax Reoort Tax Reoort Tax Report Effective Date of Data Source( s) 06-01-07 06-01-07 06-01-07 06-01-07 Analysis of prior sale or transfer history of the SUbject properly and comparable sales All com parables dates and value are from the Countv Tax Reports. Summary of Sales Comparison Approach. All comparable sales are settled to the best of the aporaiser's knowledae. Verification of settlement is with Countv andlor Realtor. VALUE IS AS OF THE DATE OF DEATH JUNE 3 2007 Indicated Value bv Sales ComDarison Aooroach $ 145 000 IndIcated Value bv: Sales ComDarlson Aooroach $ 145 000 Cost Aooroach (I' daveloDedI $ 146 300 Income Aooroach II' davelooadl $ e . This appraisal is made ~ "as is," U subject to completion per plans and specifications on the basis of a hypothetical condition that the Improvements have been completed, o subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or 0 subject to the following required e inspection based on the extraordinary assumption that the condition or deficiency does not require alteration or repair: Based on a complete visual inspection Df the intarior and exterior areas of the subject property, daflned scope of work, statement of assumptions and limiting condltlona, and appraiser's certifIcation, my (our) opinion of the market value, as defined, of the real property that Is the subject of this report Is $ 145,000 as of June 3 2007 , which is the date of Inspection and the effectIve date of this apllI'alsal. Uniform Residential Appraisal Report 07-163A FileNo.07-163A Frodd,. Mac Form 111 Minh 2005 Producod using ACI-.. 800.234.8721_____ Page 2016 Faml. Mae Form 1004 Mard1 2005 1004_05 062906 Mark E. Hilbert and Assoc. . Mark E. Hilbert & ASSOci. ~ Ii1: . ~ . Provide adequate information for the lender/client to replicate the below cost noll'es and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value) ESTIMATED , I REPRODUCTION OR I I REPlACEMENT COST NEW OPINION OF SITE VAlUE. ..,.....,..",. ...... ..................= $ 35 000 . Source of cost data Local contractors and file Dwellioo 1148 So.Ft.@$ 82.15 ........... = $ 94 308 : Cluality rating from cost service Effective date of cost data 8smt: 1148 5o.Ft. SQ. Ft. @ S 19.65.. ....... . = S 22 558 Comments on Cost Aooroach (aross IMoo area calculations, delll'eciation, etc,) Garaoe/CarDOrt 240 SQ. Ft. @ S 17.18.. .. ......=$ 4123 . Total Estimate of Cost-New ........=$ 120 989 ... Less 50 Phvslcal I Functional I External DeDf'eciation $9 679 I I = $ ( 9,679 DeDf'eciated Cost of Imlll'ovements , . . , , , , . . . , , . . . . . . . ......... ..=$ 111 310 "As-Is" Value of Site ImDf'ovements , , . . . .. . . . , , . . . . , . . . , , , , .. .. . . . = $ Estimated Remalnloo Economic Life (HUD and VAonlv) 43 Years INDICATED VAlUE BY COST APPROACH.. . .. ... . , . . . ... . . . . . . = $ 146 300 ~ Estimated Monthlv Market Rent $ X Gross Rent MultiDlier = $ Indicated Value by Income ADoroach I Summary of Income Approach (including support for market rent and GRM) Income approach was not used due to lack of rentals in this area. Is the develoDerlbuilder in control of the Homeowners' Association (HOA)? r lves [ JNo Unit tvoe{ s) r 1 Detached I I Attached Provide the followioo information for PUDs ONLY if the develoDerlbullder Is in control of the HOA and the subiect DroDerlY is an attached dwellino unit. Lll!IaJ name of orolect Total number of chases Total number of units Total number of units sold . Total number of units rented Total number of units for sale Data SOlI'ce(s\ . Was the oroiect created bv the conversion of an existing bulldlnals\ Into a PUD? r lYes [ No If Yes, date of conversion. . Does the llI'oiect contain any multi-dwellina units? I IYes I lNo Data source(s) !ve the units. common elements, and recreation facilities complete? DYes UNo If No, desaibe the status of completion. . !ve the common elements leased to or by the Homeowners' Association? UYes UNo If Yes. desaibe the rental terms and options. Desaibe common elements and recreational facilities. Uniform Residential Appraisal Report 07-163A File No. 07-163A Froddll Mac Fcrm 70 March 2005 -"119 ACI sollw",IIOO.234.8721_.0ciw0b.CllIll Pago3of6 FaMI. Mae Form 1()()'( MardI 2005 1004_05062906 . . Mark E. Hilbert & Associates Uniform Residential Appraisal Report 07-163A FileNo.07-163A This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing this appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that ~here are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 10 March 2005 Produced USing ACI software, 800.234.8727 www.adweb.com Poge4018 Fonme Mae Fcnn 1004 March 2005 1004_05 0ll2110ll . . Mark E. Hilbert & Associates Uniform Residential Appraisal Report 07-163A File No. 07 -163A APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property . 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis andlor opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment andlor compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise. that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application) . 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lenderlclient in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 70 MlWCh 2005 Producea using ACllOllwa",. 800.234.8727 _.a_.com PIIgIl5 016 Fa..". Mae Form 1004 MardI 2005 1004_05 062906 . . Mark E. Hilbert & Associates Uniform Residential Appraisal Report 07-163A File No. 07-163A 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature,. as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER S\gnaiUre ?~ b&-:f-" Name Mark E. Hilbert / Company Name Mark E. Hilbert And Associates Company Address 3607 Rosemont Avenue, Suite 405 Camp Hill, PA 17011 Telephone Number 717-901-8224 Email Addressmark.hilbert@comcast.net Date of Signature and Report June 22, 2007 Effective Date of Appraisal June 3,2007 State Certification # RL-000388-L or State License # or Other (describe) State # State PA Expiration Date of Certification or License June 30, 2007 SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License ADDRESS OF PROPERTY APPRAISED 114 Runson Road Camp Hill, PA 17011 APPRAISED VALUE OF SUBJECT PROPERTY $145.000 LENDER/CLI ENT Name Company Name Paul J. Howley Company Address 284 Harvard Street #53 CambridQe. MA 02139-2363 Email Address SUBJECT PROPERTY B Did not inspect subject property Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES 8 Did not inspect exterior of comparable sales from street Did inspect exterior of comparable sales from street Date of Inspection Freddl. Mac Form 70 March 2005 ProCluCed usmg AClsollwal8, 800.234.8727 www.ac_b.com Page 6 016 Fann,. Mae Form 1004 March 2005 1004_05 062906 Mark E. Hilbert and Assoc. SUBJECT PROPERTY PHOTO NDUM File No.: 07 -163A Case No.: 07-163A State: PA Zip: 17011 Borrower: Evel Ie EState Property Address: 114 Runson Road City: Camp Hill lender: Paul J. Howle FRONT VIEW OF SUBJECT PROPERTY Appraised Date: June 3, 2007 Appraised Value: $145,000 REAR VIEW OF SUBJECT PROPERTY STREET SCENE COMPARABLEPROPERTYPHOT ENDUM File No.: 07-163A Case No.: 07-163A State: PA Zip: 17011 Borrower: Evel n e EState Property Address: 114 Runson Road City: Camp Hill Lender: Paul J. Howle COMPARABLE SALE.1 3353 Walnut Street Camp Hill, PA Sale Date: 03-30-07 Sale Price: $ 160,000 COMPARABLE SALE .2 3421 Bedford Drive Camp Hill, PA Sale Date: 10-20-06 Sale Price: $ 146,000 COMPARABLE SALE 13 33 Central Blvd. Camp Hill, PA Sale Date: 11-30-06 Sale Price: $ 140,000 . . TillS DEED Made the 27th day of January in the year Nineteen Hundred and Ninety-Seven (1997) BETWEEN CATIlERINE FRITZ and EVA PRICHARD, Co-Executrixes of the &tate of HENRY BRANDT, Deceased, late of Borough of Camp Hill, Cumberland County, Pennsylvania, Grantors and EVELYN M. HOWLEY, a single woman, Grantee WHEREAS, Henry Brandt was the legal title holder of the hereinafter described real estate; and WHEREAS, Henry Brandt died testate on December 17, 1996; and WHEREAS, Catherine Fritz and Eva Prichard submitted their Petition for Letters Testamentary to the Cumberland County Register of Wills on the 24th day of December, 1996, on which day they was duly appointed by the said Register of Wills as Co-Executrixes of the Estate of Henry Brandt; and WHEREAS, the property which is the subject of this deed was not specifically devised by Mr. Brandt in his Will dated September 20, 1994 and probated as aforesaid under Register of Wills ,Cumberland County File No. 1996-01065 and PA File No. 2196-1065. \ Now this Indenture Witnesseth, that the said Catherine Fritz and Eva Prichard, Co-Executrixes of the Estate of Henry Brandt, Deceased, for and in consideration of the sum of Eighty Seven Thousand ($87,000.00) Dollars, lawful monies of the United States of America, unto them well and truly paid by the said Grantee at and before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, released and confirmed, and by these presents does grant, bargain, sell, alien, enfeoff, release and confirm unto the said Grantee, her heirs and assigns, ALL TIlAT CERTAIN lot or piece of land situate in the Borough of Camp Hill, Cumberland County, Pennsylvania, more particularly bounded and described, as follows: BEGINNING at a point at the westerly side of Runson Road, which point is seven (7) feet northwardly from the dividing line between Lots No. 63 and 64 on the hereinafter mentioned Plan of Lots; thence south seventy-seven (77) degrees thirty-two (32) minutes west by a line parallel with the dividing line between the aforementioned lots one hundred four (104) feet to a point at the easterly side of Lot No. 70; thence along the easterly side of Lots Nos. 70 and 71 north twelve (12) degrees twenty-eight (28) minutes west sixty-one (61) feet to a point, which point is two (2) feet southwardly from the dividing line between Lots Nos. 62-A and 63; thence north seventy-seven (77) degrees thirty-two (32) minutes east by a line parallel with the dividing line between 62-A and 63 one hundred four (104) feet to a point at the westerly side of Runson .. : , , : , . ,I' " (("..-./ \"--. ................. .......... . . REV-1503 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCETAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 All property Jointly-owned with right of survlvorhslp must be disclosed on Schedule F. ITEM NUMBER 1 70 shs Middleby Corporation DESCRIPTION VALUE AT DATE OF DEATH 8,753.46 TOTAL (Also enter on line 2, Recapitulation) 8,753.46 (If more space is needed, insert additional sheets of the same size) . . Estate Valuation Date of Death: 06/03/2007 Valuation Date: 06/03/2007 Processing Date: 02/22/2008 Estate of: Evelyn M. Howley Report Type: Date of Death Number of Securities: 1 File ID: Howley, Evelyn M Shares or Par security Description High/ASk Low/Bid Mean and/or Div and Int Adjustments Accruals Security Value 1) 70 MIDDLEBY CORP (596278101) COM The NASDAQ Stock Market LLC 06/01/2007 06/04/2007 126.37000 125.92750 123.05000 H/L 124.85000 H/L 125.049375 8,753.46 Total Value: Total Accrual: Total: $8,753.46 $8,753.46 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) . . REV-1508 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 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 Scheduel F. ITEM NUMBER DESCRIPTION Sovereign Bank Checking Account #2331044767 Per 06/25/07 letter Interest on above item accrued as of decedent's death 2 Genworth Financial Refund (long term care) 3 Mutual of Omaha Refund 4 Morgan Stanley Dividend Payment 5 Commonwealth of PAl Fulton Bank Check 6 Guideposts Refund 7 Travelers Refund 8 US Treasury, 2007 final income tax refund 9 PA Department of Revenue, 2007 final income tax refund VALUE AT DATE OF DEATH 15,739.92 4.84 1 ,027.56 16.89 751.67 25.37 1.41 159.00 75.00 289.00 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) 18,090.66 . ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Sovereign Bank Evelyn M Howley 025-09-6871 June 3, 2007 . Account #: 2331044767 Type: In the name of: Evelyn M. Howley Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Checking Open date: 6/23/1997 $15,739.92 5/28/2007 $4.84 $107.28 Page 1 of 1 . . REV-1510 EX+(6-98) COMMONWEAL TH OF PENNSYL VANIA INHERITANCETAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 This schedule must be completed and filed if the answerto any of questions 1 through 4 on the reverse side ofthe REV-1500 COVER SH EET is yes. DESCRIPTION OF PROPERlY ITEM INCLUDE NAME OFTRANSFEREE, RELATIONSHIPTO DECEDENT & DATE OF DEATH %OF DEC'S EXCLUSION TAXABLE NUM DATEOFTRANSFER. ATTACH COPYOF DEED FOR REAL ESTATE VALUE OF ASSET INTE REST (IF APPLlCABL E) VALUE 1 Morgan Stanley Account 410041932101 482,788.96 100 482,788.96 Transfer on death to decedent's son, Paul J. Howley Consisting of: $16,000 Ford Motor Credit Co 06/16/08 $16,008.34 plus $491.72 accrued interest (Per Estate Val) $16,000 Ford Motor Credit Co 11/1/2010 $16,620 plus $122.67 accrued interest (Per Estate Val) $17,000 Ford Motor Credit Co 01/21/14 $14,096.09 plus $358.42 accrued interest (Per Estate Val) $6,000 General Motors Accep Corp 09/15/08 $5,446.96 plus $87.75 accrued interest (Per Estate Val) $10,000 Household Fin Corp 12/15/2022 $10,005.42 plus $37.00 accrued interest (Per Estate Val) $12,000 General Motors Corp 06/15/2024 $10,830 plus $453.60 accrued interest (Per Estate Val) 200 shares Saturn Safeco $5,171 (Per Estate Val) $27,000 Lasalle Bk 07/23/2023 $9,976.03 (Per Estate Val) 1278.556 shares of Morgan Stanley Equal Weighted $58,698.51 (Per Estate Val) 2580.264 shares of Van Kampen Equity Income Fund $24,667.32 (Per Estate Val) 497.311 shares of Van Kampen Equity Income Total from continuation Schedule(s) 17,653.90 TOTAL (Also enter on line 7, Recapitulation) 500,442.86 (If more space is needed, insert additional sheets of the same size) . Estate of: Evelyn M. Howley . Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property Item Num Description of Property Fund $11,910.60 (Per Estate Val) 723.04 shares of Investment Co Amer $26,036.67 plus $65.72 accrued interest {Per Estate Val} $6,609.76 cash Allstate Variable Rate Annuity #663702 $265,095.38 (Per 8/28/07 letter) 2 Morgan Stanley IRA Account 410047302101 Beneficiary: Decedent's son, Paul J. Howley Consisting of: 115.885 shares of Franklin Strategic Ser Small Mid Cap Growth $5,038.68 411.504 shares of Van Kampen Ser Fund Inc $6,427.69 $6,000 Ford Motor Credit Co 06/16/08 $6,003.13 plus $184.40 accrued interest Per Estate Val TOTAL. (Carry forward to main schedule) . . . . . . Date of Death % of Dee's Exclusion Value of Asset Interest (if applicable) 17,653.90 100% Page 2 21 200554 Taxable Value 17,653.90 17,653.90 . Estate Valuation Date of Death: 06/03/2007 Valuation Date: 06/03/2007 processing Date: 08/23/2007 Estate of: Estate of Evelyn Howley Account: 91732 Report Type: Date of Death Number of Securities: 12 File ID: Howley, Evelyn Estate Morgan Stanley TOD Account Mean and/or Div and Int Security Adjustments Accruals Value Shares or Par security Description High/ASk Low/Bid 100.05790 Mkt 100.04630 Mkt 103.37500 A/B 103.37500 A/B 90.71500 Mkt 90.85040 Mkt 100.03460 Mkt 100.07380 Mkt 90.25000 Mkt 90.25000 Mkt 25.87000 H/L 25.81000 H/L 36.94410 Mkt 36.95240 Mkt 45.91000 Mkt 9.56000 Mkt . 100.052100 16,008.34 1) 16000 FORD MOTOR CREDIT CO LLC (345397UG6) New York Bond Exchange DTD: 06/14/2005 Mat: 06/16/2008 6.625% 06/01/2007 06/04/2007 Int: 12/16/2006 to 06/03/2007 16000 FORD MOTOR CREDIT CO LLC (345397UJO) New York Bond Exchange DTD: 11/02/2005 Mat: 11/01/2010 8.625% 06/01/2007 104.37500 06/04/2007 104.37500 Int: 05/01/2007 to 06/03/2007 Unknown CUSIP (34539CM58) 6000 GENERAL MTRS ACCEP CORP (3704AOAW2) Financial Times Interactive Data DTD: 09/30/2003 Mat: 09/15/2018 6.75% 06/01/2007 06/04/2007 Int: 03/15/2007 to 06/03/2007 10000 HOUSEHOLD FIN CORP INT NT BE (44181EPE2) Financial Times Interactive Data DTD: 12/12/2002 Mat: 12/15/2022 7.4% 06/01/2007 06/04/2007 Int: 05/15/2007 to 06/03/2007 12000 GENERAL MTRS CORP (370442AV7) New York Bond Exchange DTD: 06/10/1996 Mat: 06/15/2024 8.1% 06/01/2007 06/04/2007 Int: 12/15/2006 to 06/03/2007 200 SATURN SAFECO CAP TR I (80410B200) TR UT 8.25% 37 New York Stock Exchange 06/01/2007 06/04/2007 491.72 103.875000 16,620.00 2) 3) 4) 5) 6) 7) 25.89000 25.85000 8) 27000 LASALLE BK N A CHICAGO IL (51803THR2) Financial Times Interactive Data DTD: 07/23/2003 Mat: 07/23/2023 0% 06/01/2007 06/04/2007 122.67 0.00 90.782700 5,446.96 9) 1278.556 MORG STAN EQUAL WEIGHTD S&P500 (616957205) SH BEN INT B Mutual Fund (as quoted by NASDAQ) 06/01/2007 87.75 100.054200 10,005.42 10) 2580.264 VAN KAMPEN EQUITY INCOME FUND (92113D300) CL C Mutual Fund (as quoted by NASDAQ) 06/01/2007 37.00 90.250000 10,830.00 453.60 25.855000 5,171.00 36.948250 9,976.03 45.910000 58,698.51 9.560000 24,667.32 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 06/03/2007 Valuation Date: 06/03/2007 Processing Date: 08/23/2007 . . Estate of: Estate of Evelyn Howley Account: 91732 Report Type: Date of Death Number of Securities: 12 File ID: Howley, Evelyn Estate Morgan Stanley TOD Account Mean and/or Div and Int security Adjustments Accruals Value Low/Bid Shares or Par Security Description High/Ask 11) 497.311 VAN KAMPEN GROWTH & INCOME FD (92113H202) CL B Mutual Fund (as quoted by NASDAQ) 06/01/2007 23.95000 Mkt 23.950000 11,910.60 12) 723.04 INVESTMENT CO AMER (461308207) CL B SHS Mutual Fund (as quoted by NASDAQ) 06/01/2007 36.01000 Mkt 36.010000 26,036.67 Div: 0.0909 Ex: 06/01/2007 Rec: 06/01/2007 Pay: 06/04/2007 65.72 Total Value: Total Accrual: Total: $196,629.31 $195,370.85 $1,258.46 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsyS.com. (Revision 7.0.4) . Estate Valuation . Date of Death: 06/03/2007 Valuation Date: 06/03/2007 Processing Date: 08/28/2007 Estate of: Evelyn Howley Estate Account: 91732 Report Type: Date of Death Number of securities: 1 File ID: Howely, Evelyn Estate TaD Ford Motor Shares or Par Security Description High/Ask Low/Sid Mean and/or Div and Int Adjustments Accruals Security Value 1) 17000 FORD MTR CR CO CaNT OFFER SO (34539CMK5) Financial Times Interactive Data DTD: 01/22/2004 Mat: 01/21/2014 5.75% 06/01/2007 06/04/2007 Int: 01/21/2007 to 06/03/2007 82.63900 Mkt 83.19740 Mkt 82.918200 14,096.09 358.42 Total Value: Total Accrual: Total: $14,454.51 $14,096.09 $358.42 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) 8/28/2007 2:28 PAGE 003/003 Fax Server . . .Allstate Life Insurance Company P.O. Box 94212 Palatine, IL 60094-4212 Telephone: (877) 499-6418 Facsimile: (866) 635-4523 G)Allslate. VOttre~n ped handSf Au~st 28, 2007 Cayle D. Swindler Keefer Wood Allen & Rahal LLP Attomevs at Law 635 North 12th Street Suite 400 Lemoyne, P A 17043 Re: Contract No: Evelyn Howley 663702 Dear Ms. Swindler: Vle have been requested to complete IRS Form 712 "ith regard to the above referenced contract. The purpose of form 712 is to provide an estate or donor with the value of a life insurance contract or its proceeds as of a certain date (usually the owner's date of death or date of transfer of the contract). This contract is an annuity contract, which is not reportable on IRS Form 712. The following information is provided for estate purposes only as of the date spedfied: Date of Death: Annuity Value'" as of Date of Death: Cost llasis: Named Beneficiary: June 3, 2007 S 265,09j.38 S 180,000.00 Paul Howley "'The actual amount paid may differ due to Market Value Adjustments and! or any applicable Surrender Char~es. If you have any questions, please contact me at 1-877-499-6418 TIxt. 86743. Sincerely, Margaret Dow Sr. Claim Representative . Estate Valuation . Date of Death: 06/03/2007 Valuation Date: 06/03/2007 Processing Date: 08/21/2007 Shares or Par Security Description Estate of: Estate of Evelyn Howley Account: 91732 Report Type: Date of Death Number of Securities: 1 File ID: Howley, Evelyn Estate Morgan Stanley IRA Ford Motor Mean and/or Div and Int Security Adjustments Accruals Value Low/Bid High/ASk 1) 6000 FORD MOTOR CREDIT CO LLC (345397UG6) New York Bond Exchange DTD: 06/14/2005 Mat: 06/16/2008 6.625% 06/01/2007 06/04/2007 Int: 12/16/2006 to 06/03/2007 100.05790 Mkt 100.04630 Mkt 100.052100 6,003.13 184.40 Total Value: Total Accrual: Total: $6,187.53 $6,003.13 $184.40 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) . Estate Valuation . Date of Death: 06/03/2007 Valuation Date: 06/03/2007 Processing Date: 08/21/2007 Estate of: Estate of Evelyn Howley Account: 91732 Report Type: Date of Death Number of Securities: 2 File ID: Howley, Evelyn Estate Morgan Stanley IRA Shares or Par Security Description High/ASk Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 1) 115.885 FRANKLIN STRATEGIC SER (354713109) SML MID CP GRW A Mutual Fund (as quoted by NASDAQ) 06/01/2007 43.48000 Mkt 43.480000 5,038.68 2) 411.504 VAN KAMPEN SER FD INC (921133849) GLOBAL EQTY A Mutual Fund (as quoted by NASDAQ) 06/01/2007 15.62000 Mkt 15.620000 6,427.69 Total Value: Total Accrual: Total: $11,466.37 $11,466.37 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) . . REV-1511 EX+(10-08) COMMONWEAL TH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Myers Harner Funeral Home, obituary and alter servers 82.00 A. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address Oty State Zip Year(s) Commission Paid: 2. Attorney Fees 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Oaimant Street Address Oty State Zip Relationship of Oaimant to Decedent 4. Probate Fees 356.00 5. Accountant's Fees 6. Tax Return Preparer's Fees See schedule attached 19,464.72 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 24,902.72 . . Estate of: Evelyn M. Howley Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number Description 7 The Sentinel, legal advertising 8 Cumberland Law Journal, legal advertising 9 Anita Johnson, received and cared for decedent's two cats 10 Gloria Ringhoffer, cat care 11 Mark Hilbert, house appraisal 12 Mutual of Omaha, July insurance premium 13 NSALA GC PROG 14 Sovereign Bank, check book fee 15 PAWC Payment 16 Jerry Sweeten, "Sweet N Grow" 17 UGI 18 Verizon 19 PPL Electric Utilities 20 NSALA GC prog 21 UGI 22 Verizon 23 UGI 24 Jerry Sweeten "Sweet N Gro", gutter and lawn care 25 PPL 26 Jeanine Kernan, house cleaning 27 UGI 28 PA American Water 29 Borough of Camp Hill, sewer TOTAL. (Carry forward to main schedule) . . . . . . Page 2 21 200554 Amount 150.64 75.00 2,000.00 140.00 325.00 7.45 1.00 19.85 33.61 239.44 44.30 10.86 20.65 1.00 42.84 18.01 58.43 79.50 112.49 200.00 21.87 61.82 85.00 3,748.76 . . Page 3 Estate of: Evelyn M. Howley 21 200554 Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number 30 Rowe's Auction Service Description Amount 36.00 31 Eugene Keith, sump pump 100.00 32 Verizon ($19.40 expense minus $6.97 refund) 12.43 33 Jerry Sweeten, "Sweet N Gro," lawn care 84.80 34 PPL Electric 91.15 35 UGI Utilities 92.28 36 Expenses re: sale of real estate Adjustments to seller for school/county taxes and sewer $1,174.91 Sale expenses $15,562.33 consisting of: $195 wire fee $1577.33 2007 school taxes $1470 deed state/tax $8820 Remax $3500 Seller Assistance 14,387.42 37 Jerry Sweeten, "Sweet N Gro" lawn care 42.40 38 Verizon ARC 0.54 39 Paul Howley, reimbursement for expenses incurred as Executor, consisting of: Stamps $32.39 Phone bill $6.25 Photo copies $2.10 Postage $6.21 Trash bags $7.49 Faxes $30.45 Keys $7.52 Gasoline $132.80 Meals with help $149.15 374.36 40 H&R Block, preparation of 2007 final income tax returns 232.00 41 PAAmerican Water 30.97 42 Jerry Sweeten, "Sweet N Gro" lawn care 84.80 43 Verizon 17.43 TOTAL. (Carry forward to main schedule) . . . . . . 15,586.58 Estate of: Evelyn M. Howley Item Number 44 PPL 45 PP&L 46 UGI 47 P A American Water . . Schedule H, Part B - Administrative Costs Miscellaneous Expenses Description TOTAL. (Carry forward to main schedule) . . . . . . Page 4 21 200554 Amount 37.13 3.81 57.52 30.92 129.38 . . REV-1512 EX+(12-03) COMMONWEAL TH OF PENNSYLVANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Evelyn M. Howley 21 200554 Report debts Incurred by decedent prior to death which remained unpaid as of date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH lifeline Systems 34.12 2 Comcast General 28.10 3 PAWC 40.21 4 Jerry Sweeten "Sweet N Grow", lawn care 84.80 5 UGI Utilities 75.10 6 FIA Card Services 358.87 7 Verizon 46.96 8 Messiah Village 50.88 9 PPL 114.05 10 Cumberland Apothecary 116.35 11 Home Instead Senior Care 313.63 12 John Maynard, DDS 125.00 13 Quantum Imaging & Therapeutics 11.01 TOTAL (Also enter on line 10, Recapitulation) 1,399.08 (If more space is needed, insert additional sheets of the same size) . . REV-1513 EX+(9-00) COMMONWEALTH OF PENNSYL VANIA INHERITANCETAX RETURN RESIDENTDECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Evelyn M. Howley FILE NUMBER 21 200554 RELATIONSHIP TO DE~7~ENT AMOUNT OR SHARE NUMBEF NAME AND ADDRESS OF PERSONlS) RECEIVING PROPERlY Do Not Ust Trustee s OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Paul J. Howley Son 640,985.18 284 Harvard Street, #53 Boston, MA 02139 Eugene Keith Friend 1,000.00 1250 Brandt Road Mechanicsburg, PA 17055 Gloria Ringhoffer Friend 1,000.00 115 Runson Road Camp Hill, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVEON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SH EET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 The Humane Society of the Harrisburg Area 2,000.00 2 The Church of Good Shepherd 3,000.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 5,000.00 (If more space is needed, insert additional sheets of the same size) . . Last WiU and Testament OF EVELYNM. HOWLEY I, EVELYN M. HOWLEY, of the Borough of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM I: Family Information. I am a widow. I have one living child: PAUL J. HOWLEY. I have one deceased daughter: LINDA HOWLEY, who is survived by no issue. ITEM II: Death Taxes. I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The 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. ITEM III: Debts and Final Expenses. I direct the Executor to pay the expenses of my last illness, nlY legally enforceable debts, and my funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM IV: Cash Gifts. I make the following cash gifts: (i) The sum of ONE THOUSAND DOLLARS ($1,000) to EUGENE KEITH; (ii) The sum of ONE THOUSAND DOLLARS ($1,000) to GLORIA RINGHOFFER; Page 1 z}rJ# . . ~~~Il"'7'~':-."- (iii) The sum of TWO THOUSAND DOLLARS ($2,000) to THE HUMANE SOCIETY OF THE HARRISBURG AREA, INC.; and (iv) The sum of THREE THOUSAND DOLLARS ($3,000) to THE CHURCH OF THE GOOD SHEPHERD, Camp Hill, Pennsy Ivania. ITEM V: Tangible Personal Property. I give to my son, PAUL J. HOWLEY, all afmy tangible personal property, including but not limited to, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. ITEM VI: Residue. I give the residue of my estate, not disposed of in the preceding portions of this Will, to my son, PAUL J. HOWLEY, if he survives me. Ifhe does not survive me, I make this gift to his then living issue, per stirpes. If he is not survived by any then living issue, the residue shall be distributed in equal shares to: (i) THE HUMANE SOCIETY OF HARRISBURG AREA, INC.; (ii) THE CHURCH OF THE GOOD SHEPHERD; (iii) CATHOLIC CHARITIES OF THE DIOCESE OF HARRISBURG, PA, INC.; and (iv) THE AMERICAN CANCER SOCIETY. ITEM VII: Administrative Powers. In addition to the powers granted at law, the Executor shall possess the following powers, each of which shall be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: Page 2 t ~ t-+ . . (a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor. (b) Varv Investments. To vary investments and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) Division of Assets. In order to divide the principal of my estate or make distributions, the Executor is authorized to distribute personal property and real property partly or wholly in kind, and to allocate specific assets among beneficiaries so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executol~ is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale any or all real or personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale. The Executor is authorized to make, execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to carry out the powers conferred upon the Executor. (e) Encumber Real Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Monev. To borrow money from any person, including the Executor, to pay indebtedness of mine or of my estate, Page 3 t~rt . . expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate. '1 I (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate. (h) Distributions Without Court Order. To make distributiQns of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as my Executor deems prudent and appropriate. (i) Vote Stock. To exercise voting rights with respect to securities which form a part of my estate, and to exercise all the powers incident to the ownership of securities. (j) Reorganize. To unite with other owners of property similar to property in my estate to carry out any plans for the reorganization of any company whose securities forln a part of Iny estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) Allocate Expenses. To allocate administrative expenses to income or to principal, as the Executor deems appropriate. However, no allocation to inconle shall be made if the effect of the Page 4 t. w, If . . allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (n) Enlplov Advisors. To employ custodians of property, investment 01' business advisors, accountants and attorneys as the Executor deems appropriate, and to compensate these persons from assets of my estate, without affecting the compensation to which the Executor is entitled. (0) Adiust Basis. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (P) Compromise Claims. To compromise claims. (q) Other Acts. To do all other acts in the Executor's judgment deemed necessary or desirable for the proper and advantageous nlanagement, investment and distribution of the estate. ITEM VIII: Beneficiaries Under Age 25. If a beneficiary under the age of twenty-five (25) years is entitled to receive assets under this Will, the person who served as Executor of my estate shall retain those assets as Custodian for the beneficiary under the Pennsylvania Uniform Transfers to Minors Act. The Custodian may receive and administer all assets authorized by law, and shall have full authority as provided in the Pennsylvania Uniform Transfers to 1\1inors Act to use assets in the manner the Custodian deems advisable for the best interests of the beneficiary. Page 5 L )y,~ II . . ITEJ\tI IX: Survival. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. ITEM X: with respect to Executors: Executors. I make the following provisions (a) Initial Executor. I appoint my son, PAUL J. HOWLEY, to be the Executor. (b) Successor Executor. In the event that my son, PAUL J. HOWLEY is unable or refuses to serve as Executor, I appoint FULTON BANK, Harrisburg, Pennsylvania, to serve as Executor. (c) Compensation. The Executor shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (d) Standard of Care. No Executor shall be liable or accountable for any loss that may result from the good faith exercise of the authority granted in this Will. (e) Securitv. The Executor is specifically relieved from the duty of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding five (5) pages, at the end of each page of which I have also set my initials for greater security and better identification this ;;l<J day of fI1 \ ' 200~ . ~ ~- ~ (SEAL) EVELYN M. HOWLEY . . We, the undersigned, hereby certify that the foregoing Will was 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 and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. d.u~ a. aI~(SEAL) ,. Ii,Jp t &e) (SEAL) Residing at .?/ / d./V.Ii.J ;lu-u;) ~~ ')14 /7tJd/ Residing at ;).~'-iS. ~~ ft/tc-&N.(f~tA- J)O~-;- . . ACKNOWLEDGMENT I I COMMONWEALTH OF PENNS\TLVANIA ) ) ss: COUNTY OF ) I, EVELYN M. HOWLEY, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ n... I~SEAL) EVELYN M. HOWLEY Sworn to and subscribed before me this~~ day of ~ ~CflL Notary Public My Commission Expires: (SEAL) COMMON~EAL TH OF PENNSYLVANIA f NOTARIAL SEAL CYNTHiA J. RULE, Notary Public Camp ~,II ~Oro" Cumberland Cou~ty.. I My Commission Expires February 3, 2008 . . AFFIDA VIT COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF ) We, ;}JUlY ~ !J/; 'brl/ and [;{1Je f. t-o:fn , the Witnesses whose names are signed to the attached or fo gOIng Instrument, being duly qualified according to law, do depose and say. that we were present and saw Testatrix, EVELYN M. HOWLEY sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed;that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness 0J/f &~ Witnes ~ a. dJX.iu Sworn to and subscribed before me thisdLh day of ~ , 20 D4 u dr~~LL My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE. Notary Public Camp HiII80ro., Cumberland County. . My Commission Expires February 3, 2008