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HomeMy WebLinkAbout05-08-08 . -.J 1505b041147 REV.1500 EX (Q6..05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 8 File Number 0315 Date of Birth 176 07 5760 02 08 2008 08 25 1916 REILLY CATHERINE MI M Decedent's Last Name Suffix Decedent's First Name (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 o 1. Original Return o 4. Limited Estate 00 o 6. Decedent Died Testate (Attach Copy of Will) 0 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Return Required (date of death after 12-12-82) 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) D 10 Spousal Poverty Credit t date of death 0 11. Election to tax under Sec. 9113(A) . between 12-31-91 and -1-95) (Attach Sch. 0) 9. Litigation Proceeds Received CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD W. STEWART (717) 761 4540 City or Post Office LEMOYNE State PA ZIP Code 17043-0109 ~ REGISTER ~WJLLS USiilNL Y., . .:~;~ :"0" :xJ ::::z:-'" J '..-3_.' f'JJ -0 J:J>>'.i I " j :;'lXO G -. 0 o :l> r- -< C.' -.:J::J c,;: .z m . ~:7 . c_"J C--7 ",^.::n CD ~.' r,.., :.::c; '>J -' ^ ....A.' c.J ---~ (')0 C' (~ ()Ol' " _c,.::~ (..)C :x :::n : :0 '::-'5 -:0 --f ~ :~''I'l DAtE FILED '.=) - '-r. Finn Name (If Applicable) JOHNSON DUFFIE First line of address 301 MARKET ST. Second line of address PO BOX 109 , Correspondent's e-mail address: Under penalties of pe~ury, 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, rreet and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI E OF PERSON RES PONS I FOR F. R U DATE Sharon A Reilly 36 Bare Road, Mechanicsburg, PA 17050 SIGNATURE OF PRE RER OTHER THAN REPRESENTATIVE DATE RICHARD W. STEWART ADDRESS 301 Market St., Lemoyne, PA 17043-0109 Side 1 L 1505b0141147 1505bOlf:L:L47 --'~ -I 15056042148 REV-1500 EX Decedent's Name: Cat her i n e Man n R e ill y RECAPITULATION 1. Real Estate (Schedule A). ..... .................. ....... ................................................. .......... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship {Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property {Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7).............. ........ .... .... .......................... ..... .... ...... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)......................................................................11. 12. Net Value of Estate (Line 8 minus Line 11).............................................................12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14taXable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 62,383.62 16. 0.00 17. 0.00 18. 19. Tax Due................... ...................... .., .... .............................................. ........... .......... t9. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505b042148 Decedent's Social Security Number 176 07 5760 36,662.29 40,000.00 5,719.30 82,381.59 19,897.97 100.00 19,997.97 62,383.62 62,383.62 0.00 2,807.26 0.00 0.00 2,807.26 D 15056042148 ---1 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0315 DECEDENTS NAME Catherine Mann Reilly STREET ADDRESS 4 North Front Street CITY I STATE IZIP Wormleysburg PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,807.26 140.36 Total Credits (A + B + C) (2) 140.36 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of line 5 + SA. This is the BALANCE DUE. (3) (4) (5) (SA) (58) 2,666.90 2,666.90 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 ofthe property transferred;.................. ........... ...... ................................. .............0 [!] b. retain the right to designate who shall use the property transferred or its income;....................................D [!] c. retain a reversionary interest; or........................................... ..................................... ......... ............. .........0 [!] d. receive the promise for life of either payments, benefits or care?.............................................................O [!] 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 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. ~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. ~9116 (a) (1.1) (ii)]. The statute does not exemoa 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 is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Re't-1508 EX+ (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Reilly, Catherine Mann FILE NUMBER 21-08-0315 ESTATE OF Include the proceeds of litigation and the dale the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 2007 Federal Income Tax Refund VALUE AT DATE OF DEATH 262.00 2 Pennsylvania State Employees Credit Union - 01 Regular Shares Account 21.304.50 3 Pennsylvania State Employees Credit Union - 04 Checking Account 471.04 4 PNC Bank Priorty 50 Plus Interest Checking Account - Account Number 51-4020-1739 1.607.92 5 PNC Bank Savings Account - Account Number 51-3021-7059 12.516.83 6 Sale of Additional Burial Plot 500.00 TOTAL (Also enter on Line 5, Recapitulation) 36.662.29 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) .",-1509 EX. (~I . COMMO~TH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY Reilly, Catherine Mann FILE NUMBER 21-08-0315 ESTATE OF If an asset was made joint within one year of the decedenfs date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Sharon A Reilly ADDRESS RELATIONSHIP TO DECEDENT 36 Bare Road Mechanicsburg, PA 17050 Daughter B. Patrick E Reilly 4 North Front Street Wormleysburg, PA 17043 Son C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VAlUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENTS INTEREST JOINTLY-HELD REAL ESTATE. 1 A,B 1217/1983 Real Estate located at 4 North Front 120,000.00 33.333% 40,000.00 Street, Wormleysburg, Cumberland County, Pennsylvania - Deed Book 0030M, Page 00836. Appraised by Central Penn Appraiser, Inc. A copy is attached to this Return TOTAL (Also enter on Line 6, Recapitulation) 40,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rey-1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONlNEAl TH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Reilly, Catherine Mann FILE NUMBER 21..08-0315 ESTATE OF This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF r"vr~" I Y DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. 1 PNC Bank - In Trust for Account for Anthony 5.719.30 5,719.30 Reilly - Performance Money Market Account TOTAL (Also enter on Line 7, Recapitulation) 5.719.30 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) .BI/-1151 EX. (12-99' . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Reilly, Catherine Mann Debts of decedent must be reported on Schedule I. FILE NUMBER 21-08-0315 ESTATE OF ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 9,470.97 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Sharon A Reilly Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 36 Bare Road City Mechanicsburg Year(s) Commission paid State P A Zip 17050 3,500.00 2. Attorney's Fees Johnson Duffie 2,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Patrick Reilly Street Address 4 North Front Street City Wormleysburg Relationship of Claimant to Decedent 3,500.00 State Son PA Zip 17043 4. Probate Fees 111.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 168.00 7. Other Administrative Costs See continuation schedule(s) attached 1,148.00 TOTAL (Also enter on line 9, Recapitulation) 19,897.97 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) RtIv-1502 EX+ (6-98) . SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Reilly, Catherine Mann FILE NUMBER 21-08-0315 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Parthemore Funeral Home 9.470.97 Subtotal 9.470.97 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) RIW-1502 EX+ (6-98) . SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONVI.€ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Reilly, Catherine Mann FILE NUMBER 21-08-0315 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills Office - Additional Probate Fee 30.00 2 Cumberland County Register of Wills Office - Filing Fees for Inheritance Tax Return ($15.00) and Inventory ($15.00) 30.00 3 Cumberland Law Journal - Notice of Estate Administration 75.00 4 Real Estate Appraisal 550.00 5 Reserves - Estate Administration Closing Costs 300.00 6 The Patriot News Company - Notice of Estate Administration 163.00 Subtotal 1,148.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) ReY-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, & liENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Reilly, Catherine Mann FILE NUMBER 21-08-0315 ESTATE OF Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Moffet & Pace - Medical Services VALUE AT DATE OF DEATH 100.00 TOTAL (Also enter on Line 10, Recapitulation) 100.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) . SCHEDULE .. BENEFICIARIES COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Reilly, Catherine Mann NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions;. and transfers under Sec. ~116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee's) FILE NUMBER 21-08-0315 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) ESTATE OF I. Patrick E Reilly 4 North Front Street Wormleysburg, PA 17043 Sharon A Reilly 36 Bare Road Mechanicsburg, PA 17050 Son 31,191.81 Daughter 31,191.81 Total 62,383.62 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) EXHIBIT A EXHIBIT B EXHIBIT C EXHIBIT D :332097 ESTATE OF CATHERINE MANN REILLY SCHEDULE OF EXHIBITS Last Will and Testament of Catherine M Reilly signed and dated February Ft, 1989 Pennsylvania State Employees Credit Union Date of Death Letter. PNC Bank Accounts Date of Death Letter. Appraisal for Real Estate located at 4 North Front Street, W ormleysburg, Cumberland County, Pennsylvania by Central Penn Appraisals, Inc. EXHIBIT A 11Tnst Jlill nub QTtstMttut OF CMlIERINE M. REILLY I, CATHERINE ~. REILLY, of the Borough of Wonnleysburg, County of Cumberland and Camnnwealth of Pennsylvania, being of sound and disfX)sing mind, ITel'Ory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills heretofore made by me. ARTICLE I I devise and bequeath all of my estate of every nature and wherever situate in equal shares to my children, SHARON .ANN REILLY and PATRICK EUGENE REiLLY, as survive me by thirty ( 30) days. Should either of my children, SHARON ANN REILLY or PATRICK EUGENE REILLY, fail to survive me by thirty (30) days I devise and bequeath his or her equal share to the survivor of the two. ARTICLE II ~':! .,.... .'- ~....... : All federal, state and other death taxes payable because of my death with respect to the p.roperty fanning my gross estate for tax purfOses, whether or not PaSs"iiig under" tins" Will, mcluding any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my estate without a.pp::>rtiornnent or right of reirnbursanent. All such taxes on present or future interest shall be paid at such time or times as my Executors may think proper, regardless of such taxes are then due. ~1""~'It~~M.ffiilii:1i'~~{"'~~~~~ii'=4~" ARl'ICLE III My Executor, Trustee and Guardian shall have the follCYNing powers in addition to .the ones vested in them by law and by other provisions of my Will applicable to all property whether principal or incClUE, exercisable without court approval and effective until actual distribution of all property: (a) To retain any or all of the assets of my estate, real or personal. (b) To invest in all fonus of property, including stocks, corrmon. trust funds and mortgage invesbnent funds, without restriction, and to make investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principal of diversification. (c) To sell at private or public auction, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases for such prices and upon such tenus or conditions as they dean proper. (d) To allocate receipts and expenses to principal or income or partly to each, as they, from time to time, think proper in their sole discretion. ARrICLE IV I appoint my children, SHARON ANN REILLY and PATRICK EUGENE REILLY, Executors of this my Last Will. . '. .~; '.~:. ~"~'\1 ~.:~' .){;~"~~~; :\~..t\~ . .' .:'. ..... ~'" :':'~~ :~: . '. .' ~~ j~~~. ." .J:~'.Jr; . . ~,~"".,~"~~,,,,.!f. 'l': 1"t:;:"41',,,,,, "~,i' ',~. " " " ,P, 1>.' ':'I1l'~'RI'!;; . ~.~,. , '." ~ ~ "".{.~ 6!.: "" ',,1, 't!.~'Jl:(.~;.<.'.'.' .,if .;,.... ."~' .,',,,.;.../;;r;;." ':." .~~: i,::tl' ,ft ~''fI'' '"" -.,,~,e., t '__?-"~.~'lfi I direct that my Executors shall not be required to post bond for the faithful perfonnance of their duties in any jurisdiction. IN wrm&ss WHERIDF, I hexeunto set my hand and seal this I s J- day of Fe J, ("Uc4"''i , 1989. C"a1 ~ tffi. 1fJ!. J./ftsFAL) CA'IHERINE M. REILLY V Signed, sealed, published and declared. by the abave-narrEd. Testatrix as and for her Last Will and Testament in the presence of us, who, at her request, in her presence and in the presence of each other have hereunto subscribed our narres as witnesses. ~~ //z/~7 ~- /1L ) .. j~ltLe 11 UjlA~t/ ~ -; , .<,,-/w CC>MK:>NWEALTH OF PENNSYLVANIA ss: COUNrY OF CUMBERLAND I, CATHERINE M. REILLY, Testatrix, whose name is signed to the foregoing instrument, having been ~uly qualified according to law, do hereby aclmowledge , that I signed and executed the instnnnent as my Last Will and Testament; that I sigI'..ed it willingly; and that I signed it as my free and voluntary act for the ptrrpJses therein expressed. Ct,-n2P~ J 4t1r Jf~~ J Catherine M. Reilly 0 Sworn or affinned to and aclmowledgecl before Ire, by CATHERINE M. REILLY, the Testatrix, this \ ~ day of F~~ ' 1989. ~Pub~~ NOTARIAl SEAL D,IANi'iI: !..EN,IG", NCJJ, rr~J,~,'V f)1I~~Ic:. ' LOOYNf .15O<<O.$~~~~.fi . MY co.t!ls.n~'! tXflRES DE COUNTY OF CUMBERLAND ss: ~, ~ i<',l",~.1.. tv $-h-"",,..t-- and ~ l-\ ~ the witnesses whose names are signed to the foregoing instrument, ~g duly qualified accordingly to law, do depose and say that we were present and saw the Thstatrix sign and execute the foregoing instrwoont as her Last Will and Testanent; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expJ:eSSed; that each of us in the hearing and sign of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was that tiIoo at least 18 years of age, of SOWJd mind and under no constraint or undue influence. ~dJ /:v~3 :;/fjJI-.n 7~/~Al Swom to or affinood to and subscribed to before 100 by.'<<.... ~.,"'O \,J .\ii~ iind~~ J'\ . ~ J , witnesses, this J......~ day of f:~1989. -.. . ~.. ~ Pub~:^"'^ . . .~, tDTAltlAl SEA'. DIANNE LENIG, -MY PUBLIC . . lUOYNE BORa. CUMBERlAND CO. ~ C<>>.ttlSSIOH EXPlltES DEC. 21, 1989 EXHIBIT B , PSECIt; April 25, 2008 Account # o 176XXXXXX DANA L. WIESEMAN C/O LAW OFFICES JOHNSON DUFFIE 301 MARKET ST PO BOX 109 LEMOYNE, PA 17043-0109 Dear MS. WIESEMAN: The following is the status of CATHERINE M. REILLY's account with PSECU as of the date of death. Joint Owner's Name Date of Death Date of Birth NONE 02.08.2008 08.25.1916 Share S 01 S 04 Description Regular Shares Checking Open date 05.10.1990 05.10.1991 Balance $21,299.43 471. 02 Accrued Dividend $5.07 0.02 The dividend earned from January 1, 2008 through the date of death was $27.31. The decedent had no loans with us. We do not have safe deposit boxes for our members. If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Sincerely, ~~ Meacie Fairfax Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 17110-2990 . 717.234.8484 . 800.237.7328 . . _0oiling Add,r~s.s:_~O. Box 67013"H.arrisburg,PA,171 06-7013 . 717.777.21 00 (TJ?P.L,.",?9.9,:1Z~ l.?9.?Jf!?2t This credit union is federally insured by the National Credit Union Administration. Equal Opportunity lender www.psecu.com EXHIBIT C May. 1. 2008 3:36PM PNC BANK 412-705-2747 No. 3777 P. 1/2 ~ PNCBAN< The Thi"king Behind The Maney May I. 2008 Johnson, Duffie, Stewart &. Weidner PC Dana Wieseman 301 Market St POBox 109 Lemoyne, P A 17043 RE: Catherine Mann Reilly (Deceased) SSN: 176-07-5760 DOD: 02-08-2008 Pear Ms. WiesenlaO.: In response to your request for Date of Death balances for the customer noted above, our recQrds show the following: Checking Account Account # 5140201739 Established 02-01-1983 CATHERINE M REILLY DOD balance: $1,607.90 + 0.02 aCCnled interest Savings Account Account # 5004148769 Established 06-03-2003 CATIIERINE M REll..L Y ITF ANTHONY PATRICK REILLY DOD balance: $5,717.90 + 1.40 accrued interest Account # 5130217059 Established 03-29-1991 CATHERINE M REILLY DOD balance: $12,514/04 + 2.79 accrued interest Page 1 of2 EXHIBIT D Zoning District Definitions RR-l Restricted Residentialo- Single-family detached dwellings and accessory uses. Density of 20,000 square feet per dwelling unit.. RR-2 Restricted Residential- Single-family detached dwellings and accessory uses; and, possible Cluster Development. Density of 10,000 square feet per dwelling unit.. R-l Residential- Single-family detached, two-family detached, single-family semi- detached and class A multiple dwellings; Schools; professional offices; parks, libraries; public utility facilities; accessory structures and possible day care homes and church related structures. Density of 6,000 square feet per dwelling unit R-2 Residential- Single-family detached, single-family semi-detached, two-family detached, two-family semi-detached and class A multiple dwellings; schools, churches, professional offices, municipal facilities, public utility facilities and accessory structures, and possible cluster developments and day care homes. Density of 5,000 square feet for one (1) dwelling unit R-3 Residential- Single-family detached, single-family semi-detached, two-family detached, two-family semi-detached, single-family attached dwellings; business, professio~al and financial offices; small retail, barberlbeauty shop, municipal facilities, schools, post office, fife company, apartment conversions, accessory structures and day home. Density of 5,000 square feet for a one (1) family unit. ~ C-l Commercial - All uses permitted under residential districts, apartment and office building, class B multiple dwelling, retail business, shopping center, animal hospital, churches, schools, libraries, municipal facilities, post office, public utility facilities, accessory structures and possible churches. Density 5,000 square feet C-2 Commercial - All uses permitted in the C-l District, printing establishments, newspaper, theaters, assembly halls, places of amusement, automobile service stations; and possible major automobile repair garage, automobile or mobile home sales garage. Density 5,000 square feet. 1-1 Light Industrial- All permitted uses from the C-l and C-2 Districts with the exception of residential uses; electronics and small parts assembly or manufacturing; manufacturing, processing, packaging or treatment of numerous listed items; warehouses, post offices, public utility facilities, parking lots, accessory structures; and possible class A multiple dwelling, apartment-office building; major automobile garage and automobile or mobile home sales garage. Density 5,000 square feet. C-D Conservation - Municipal uses only! Worroleysburg Borough Zoning . . Zon\t'G d_ provldeI1 by~ aorough CQnIllIed by ~ CountY pW\IIing ~ Tall pwcel dIIIa pIOVlded by C~ eounty T. tapping Map and dtIIIr cIala crUl8d by cumberland CO\lICY GIS oauphin County Legend -~ _ RIi\ft*It l.J>CIII Road& _ $lata RI)IIda Tu~ CJ ~ BoUndarieS zoning ;}'U1t ~ 0Istri<t" C1 _ ~..[)IstIlct-a ~ l)iotlIct. CD ,,,duOlrioI 0Istri<t - t1 ReoidOf1lW [llslIIot" R1 R..denIilII [llslIIot" R2 ,_. _:_~~OIlllct.R3 : ReIlJidIICI ~ o;.tIi$- RR' ;l'i~ R~ R~ o;.tIi<t- RR2 Lemoyne . Prepared by. 1:7,500 Mites 0.5 c;umbeftand county GIS EYo~IU No\Ieri* 2C05 o 0.125 0.25 FROM: Bonnie Myers, Office Manager Central Penn Appraisals, Inc 24 West Main Street Shiremanstown, PA 17011 INVOICE JNvofcsJmMSER_ IIi.! NFRONT4 ~llllUIJlll OArE.nUU~_'1'" 04-28-2008 Telephone Number: 717-737-4600 Fax Number: 717-737-9123 TO: SHARON REILLY (EXECUTRIX) 36 BARE ROAD MECHANICSBURG PA 17050 !... r U~REfEREMCE_~ ~Ilmill Internal Order fI: Lender Case fI: Client RIe fI: Main RIe fI on form: NFRONT 4 Other File fI on form: Telephone Number: Alternate Number: Fax Number: E-Mail: Federal Tax 10: Employer 10: 25-1733269 SMALL RESIDENTIAL INCOME APPRAISAL REPORT ~,... .. ~.. '" l > " '. . . . , Lender: SHARON REILLY (EXECUTRIX) Purchaaer/Borrower: N/A Property Address: 4 N FRONT STREET City: WORMLEYSBURG County: CUMBERLAND Legal Description: DEED BOOK 0030M. PAGE 00836 Client: PRIVATE State: P A Zip: 17043-1327 4 N. FRONT STREET WORMLEYSBURG PA 17043 PAID IN FULL 550.00 -550,00 SUBTOTAL ~~t > ~~,f ~ '" .. 1l~ ~ """' ~ ' . i"f.4 ....' .! ""'<> >\ ~~~{'~1~...."<-:~ .# ~~'*. t>~:~",,$t>.1!~~''''~''''''. t:J~<\#- .,'~'",-H' >'t~~?4"'~. '1\~~"'.;~i~~~ ,.~,~ ,"* ~ ~ .~ ~~~ ''''~!\~::'~i:~~:~~~:} ~.~ ~-.,Hr~~l~:;t~; ~f~.k ~$A~~;:,:.1:~~.l : :~!fi~~~~;t~+~~~,!!~;;:~~'~:l~~~~~~i~~"W.~~~ Check #: Check #: Check #: Date: Date: Date: Description: Description: Description: SUBTOTAL TOTAL DUE $ o Form NIV5 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMOOE Central Penn Appraisals, Inc. (717) 737-4600 IRle No. NFRONT41 Paoe #11 SUMMARY OF SALIENT FEATURES Subject Address 4 N FRONT STREET Legal Description DEED BOOK 0030M, PAGE 00836 City WORMLEYSBURG County CUMBERLAND State PA Zip Code 17043-1327 Census Tract 0103.00 Map Reference 47201858047 Sale Price $ N/A Date of Sale N/A Borrower/Client NfA Lender SHARON REILLY (EXECUTRIX) Size (Square Feet) Price per Square Foot $ Location AVGfBUSY RD Age 108 YRS. ESTIM Condition AVERAGE Total Rooms 9 Bedrooms 4 Baths 2 Appraiser JENNIFER L. WARNER Date of Appraised Value 04-14-2008 Rnal Estimate of Value $ 120,000 Form SSD - "WinTOTAL' appraisal software by a la mode, inc. -1-BOO-ALAMODE Central Penn Appraisals, Inc. (717) 737-4600 IRle No. NFRONT41 Paae #21 . Small Residential Income Property Appraisal Report File' NFRONT4 The purpose of this summary aopraisal report is to orovide the lender/client with an accurate, and adeauatelv suooorted, opinion of the market value of the subject property. Property Address 4 N FRONT STREET City WORMLEYSBURG State PA Zip Code 17043-1327 Borrower NlA Owner of Public Record SEE ADDENDA PAGE CoUrrtV CUMBERLAND legal Descriotion DEED BOOK 0030M PAGE 00836 Assessor's Parcel # 47201858047 TaxVear 2008/ ESTIMATED R.E. Taxes $ 1 630.86 ESTIM. Neinhborhood Name WORMLEYSBURG BOROUGH Map Reference 47201858047 Census Tract 0103.00 Occupant f 1 Owner 15<1 Tenant 15<1 Vacant Special Assessments $ NONE KNOWN r1 PUD HOA $ N/A [ per year [J per month .. Prooertv Riahts Aonraised 15<1 Fee SimDle r 1 leasehold r 1 Other (describe) Assianment Tvoe r 1 Purchase Transaction r T Refinance Transaction 15<1 Other (describe) ESTIMATE OF MARKET VALUE lender/Client SHARON REILLY (EXECUTRIX\ Address 36 BARE ROAD MECHANICSBURG PA 17050 Is the subiect propertY currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this aooraisaJ? rl Yes IX] No Report data source(s) used, offerina nricels), and datels\. Accordina to information orovided bv the multi-list services in this reajon the subiect orooertv has not been listed for sale within the past 36 months. I 0 did 0 did not analyze the contract for sale for the subject purchase transaction. Explain the resutts of the analysis of the contract for sale or why the analysis was not . oerformed. N/A : Contract Price $ Nl A Date of Contract N/ A Is the property seller the owner of public record? n Ves r 1 No Data Sourcels\ N/A Is there any financial assistance Ooan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behan of the borrower? DYes o No · K Yes, report the total dollar amount and describe the items to be naid. N/A Note: Race and the racial composition of the neighborhood are not appraisal factors. ..- telghlKiijiQcictCh.~"ristlcl J U jJ!~4.U!l!tHousl ~ Ir@ndlll1f]l] i L~ nu .2tf~UhItJiciilslni:J. lP.resent ~bdUse,"" location f Urban 15<1 Suburban r 1 Rural I Prooertv Values f 1 Increasing Stable f 1 Declinina PRICE AGE One-Un~ 80% Built-Up IX Over 75% r 1 25-75% r 1 Under 25% I Demand/Supply [J Shortage In Balance . f lOver Sunolv $ 1000\ Ivrs) 2-4 Un~ 5% _ Growth f Rapid IX] Stable r 1 Slow I Marketina Time [J Under 3 mths 3-6 mths f lOver 6 mths 65 low 10 Mulli-Famlly 5% : Neiahborhood Boundaries The suburban neiahborhood is bound on the north east south and on the west 300 Hiah 100+ Commercial 5% bv the Wormlevsbura aorouah Line. 120 Pred. 50 Other 5% : Neighborhood Description This suburban neiahborhood has most public utilities available. relativelv easv access to emolovment and services and is competitive with other neiDhborhoods in the aeneral area. Most have similar amenities. No unfavorable factors were observed which would adverse Iv effect marketabilitv. Market Conditions "ncluding suooort for the above conclusions\ THE MARKET FOR MULTI FAMILY UNITS IS GOOD AT THIS TIME DUE TO THE LOW INTEREST RATES. VACANCY RATES ARE LOW AND THERE ARE NOT MANY APARTMENT UNITS AVAILABLE FOR SALE. Dimensions SEE LEGAL DESCRIPTION Area O.19ACRES Shane RECT.lCRNR LOT View GOOD/RIVER Specific Zonina Classification C1-COMMERCIAL Zonina Descriotion MULTI FAMILY PERMITTED (SEE ATTACHED ZONING DESCRIPTION) Zonina ComDliance 15<1 Lenal r 1 leaal Nonconformino IGrandfathered Use) [1 No Zonina r Illegal (describe) Is the highest and best use of subiect propertY as imoroved lor as orooosed per plans and specifications) the present use? 15<1 Yes r 1 No K No describe UtIlities Public Other (describe) Public Other (describe) Olf-slte ImDrovements - TYIle Public Private Electricitv IX] f1 Water IX] f1 Street ASPHALT 15<1 f1 Gas IX] [1 Sanitary Sewer IX] [1 Alley NONE r1 f1 FEMA Special Rood Hazard Area !Xl Ves r1 No FEMA Rood Zone B FEMA Map # 4203740001B FEMA Mao Date 2/16/1977 Are the utilities and/or off-site imorovements tvoical for the market area? ~ Ves [J No If No, describe Are there any adverse site conditions or external factors [easements, encroachments, environmental conditions, land uses, etc.l? r 1 Yes 15<1 No n Yes describe There are no aooarent adverse environmental conditions observed uoon insoection of the imorovements the site or in the immediate vicinity of the subject prooertv. There are no aooarent adverse easement encroachments. or other adverse conditions on this site. p:~~. GetilrlJDesCriptloi'i"'" B~,,_MI FClLi~datlonlSt:fll_~ EXterior De~crlptlOfl...m:ilterlaIIJcofiditlon If.lterlor~..~inatl!r1alslc.()lldltlon Units !Xl Two [] Three [J Four 1 Concrete Slab n Crawl Space Foundation Walls CNC/STN/AVG Roors CPTIWDNN/AVG I[ ] Accessory Unit [describe below) 1 Full Basement IX] Partial Basement Exterior Walls SIDING/AVG Walls PLST/PNUAVG # of Stories 2.5 # of bldns. 1 Basement Area 856 +1- sa.ft. Roof Surtace SHINGLES/AVG Trim/Finish WOOD/AVG Tvoe IX] Det r 1 Att. r 1 S-Det./End Un~ Basement Rnish 0 % Gutters & Downsoauts METAUAVG Bath Roar CPT/AVG .15<1 Existina r 1 Prooosed [1 Under Const jgl Outside Enbv/Exit r 1 Sump Pump Window Tvoe DBUSING/HNG/A V Bath Wainscot PNUAVG Desian (Style) 2.5 STY DET. Evidence of r 1 Infestation Storm SasMnsulated MOST/NO/AVG ~ClitStoti!le_~ Year Built 1900 ESTIM. o Damoness r 1 SetUement Screens MOST/AVG 1 None Effective Age IYrs\ 20 YEARS ~.HeatlnQJ,C~llri!l~~ ..i1il!(~iB AmenltlesW.?<~:{i"''''.1;'~~ I5(l Drivewav # of Cars 1C.OFFST Attic [J None 1 FWA 1!Xl HWBB IC J Radiant 1 Areolace(s) # r 1 Woodstovelsl # Drivewav Surtace CONCRETE ] Droo Stair 15<1 Stairs 1 Other I Fuel OIL ] Patio/Deck r 1 Fence 1 Garage # of Cars eI ~ Roor f 1 Scuttle Coolina 1'1 Central Air Conditionina l Pool IX] Porch WRP/SDE 1 Carport # of Cars ~ 0 Rnished o Heated ~ Individual WND 10 Other o Other OAtt. ODet. o Built-in # of Appliances I Refrigerator I Range/Oven 2 I Dishwasher I Disposal Microwave I WasherlDryer Other (describe) Un~ # 1 contains: 5 Rooms 2 Bedrooms 1 Bath s 1 112 Sauare Feet of Gross Living Area Unit # 2 contains: 4 Rooms 2 Bedrooms 1 Bath s 832 Sou are Feet of Gross Livina Area Unit # 3 contains: Rooms Bedrooms Bath s Sauare Feet of Gross Livina Area Unit # 4 contains: Rooms Bedrooms Bath s Square Feet of Gross Livina Area Additional features lsoecial enerov efficient items, etcl WRAP PORCH. UNFINISHED WALK UP ATTIC. Describe the condition of the propertY Oncludino needed reoairs, deterioration. renovations, remodelinQ, etc.). These imorovements are of overall averaae Dualitv frame desian and reflect averaae condition and averaoe maintenance. Subiect orooertv is in need of cometic uodatina. Freddie Mac Form 72 March 2005 Page 1 of 7 Fannie Mae Form 1025 March 2005 Form 1025 - 'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. NFRONT41 Paae #31 - Ie Are there any phvsical deficiencies or adverse conditions that affect the Iivabilitv, soundness, or structural intearitv of the orooertv? r 1 Yes 15<1 No n Yes, describe. No ohvsical deficiencies or adverse conditions were observed. Does the property generallv confonn to the neighborhood functional utilitY, stVie, condition, use, construction, etc}? ~ Yes T lNo n No, describe. Utilitv of floor plan ~ is tvpical for a house of this ace and stvle and should receive averaae acceotance in the market place. No unusual functional obsolescence or external inadeauacies were observed. Is the property subiect to rent control? r l Yes !5<l No If Yes, describe The following properties represent the most current similar, and proximate comparable.rental properties to the subject property. This analysis is intended to support the opinion of the market rent for the subject property. FEATURE SUBJECT COMPARABLE RENTAL # 1 COMPARABLE RENTAL # 2 COMPARABLE RENTAL # 3 Address 4 N FRONT STREET 504 HUNTINGTON AVENUE 326 W. ALLEN STREET 223 S. ENOLA DRIVE WORMLEYSBURG PA 17043-13 ENOLA PA 17025 MECHANICSBURG PA 17055 ENOLA PA 17025 Proximity to Subject ~~i ~ .~j Current Monthlv Rent $ 0.00 $ 125 $ 1 150 $ 1100 RenVGross Bldg. Area $ sa.ft. $ 0.60 sa.ft. rl $ 0.72 sa.ft. $ 0.59 SQ.ft. Rent Control [ Yes!5<l No Yes No Yes Na Yes No Data Source(s) OWNER MLSfTAX RECORDS MLSfTAX RECORDS MLSfTAX RECORDS . Date of Lease(s) NO LEASES NONE UNKNOWN NONE ~ Location A VG/BUSY RD AVERAGE AVERAGE AVGlBUSY RD . Actual Age 108 YRS. ESTIM 63 YEARS 108 YRS. ESTIM 108 YRS. ESTIM Condition AVERAGE GOOD AVERAGE AVERAGE , Gross Building Area 1.944 2086 1604 1860 Rm Count Size Rm Count Size Monthly Rent Rm Count Size Monthly Rent Rm Count Size Monthly Rent '.: Unit Breakdown Sq. Ft. Sq. R. Sq. Ft. Sq. Ft. Tot Br Ba 1944 Tot Br Ba 2086 1250 Tot Br Ba 1604 1150 Tot Br Ba 1860 1100 Unit # 1 5 2 1 1112 5 2 1 1 043 $ 650 5 2 1 802 $ 650 5 2 1 930 $ 600 . Unit # 2 1 1 043 $ 802 $ 930 $ 4 2 1 832 5 2 600 3 1 1 500 5 2 1 500 Unit # 3 $ $ $ Unit # 4 $ $ $ Utilities Included HEATIWATER WATER/SEWER WATER HEATIWATER SEWERfTRASH SEWERfTRASH SEWERfTRASH Analysis of rental data and support for estimated market rents for the individual subject units reported below (including the adequacy of the comparables, rental concessions, etc.) Insufficient rental comoarables in close oroximitv to the subiect orooertv reauire the aooraiser to extend search oarameters. In this market area and orice ranae it is not unusual to co a further distance for rental comoarables. Rent controls furnished units and rental concessions are not typical within this local market. Rent Schedule: The appraiser must reconcile the applicable indicated monthly market rents to provide an opinion of the market rent for each unn in the subject property. Lease Date Per Unn Total Per Unit Total Unit # Beoin Date End Date Unfurnished Fumished Rents Unfurnished Furnished Rents 1 NONE NONE $ $ $ $ 600 $ $ 600 . 2 NONE NONE 500 500 3 4 Comment on lease data UNIT ONE IS FAMILY Total Actual MonthlY Rent $ Total Gross Monthlv Rent $ 1100 , MEMBER (NO RENn I UNIT TWO IS Other MonthlY Income (itemize) $ Other Monthlv Income rltemizel $ 0 VACANT. T ota! Actual MonthlY Income $ Total Estimated Manthlv Income $ 1100 .. Utilities included in estimated rents l Electric 15<: Water I5<J Sewer I5<J Gas rl Oil I5<J Trash collection T T Cable T Other Comments on actual or estimated rents and other monthlv income (includina personal propertv) I IX] did J did not research the sale or transfer history of the subiect property and comoarable sales. n not, exolain My research r 1 did !5<l did not reveal any Drior sales or transfers of the subiect prooertv for the three years prior to the effective date of this appraisal. Data Source(s) COUNTY RECORDS ONLINE AND MLS Mv research [l did i:><:I did not reveal any prior sales or transfers of the comparable sales for the year orior to the date of sale of the comoarable sale. ~ Data Source(s) COUNTY RECORDS ONLINE AND MLS Report the results of the research and analysis of the orior sale or transfer history of the subiect orooertv and comoarable sales (reDort additional Drior sales on page 3). ITEM SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Date of Prior Sale[Transfer 12-21-1983 08-03-2000 NONE KNOWN TO EXIST NONE KNOWN TO EXIST , Price of Prior SaleITransfer 1.00 103 900 FOR PAST 36 MONTHS FOR PAST 36 MONTHS · Data Source(s) TAX RCDS ONLlNE/MLS TAX RCDS ONLlNElMLS TAX RCDS ONLlNE/MLS TAX RCDS ONLlNElMLS : Effective Date ot Data Source (s) 04-28-2008 04-28-2008 04-28-2008 04-28-2008 Analvsis of Drior sale or transfer history of the subiect oroperty and comoarable sales There were no unusual characteristics observed in the orior sales historv of the subiect oropertv or comparable sales. Small Residential Income Property Appraisal Report Fil # NFRONT4 Freddie Mac Form 72 March 2005 Page 2 of7 Fannie Mae Form 1025 March 2005 Form 1025 - 'WinTOTAL' appraisal software by a la mode, inc. -1-BOO-ALAMODE IFile No. NFRONT41 Paae #4/ . Small Residential Income Property Appraisal Report File# NFRONT4 There are- 0 comparable properties currently offered for sale in the subject neighborhood ranging in price from $ 100 000 to $ 150 000 There are 0 comparable sales in the subjec1 neighborhood within the past twelve months ranging in sale price from $ 1 00 000 to $ 150 000 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 4 N FRONT STREET 213 S. ENOLA DRIVE 326 W. ALLEN STREET 223 S ENOLA DRIVE WORMLEYSBURG PA 17043-13~ENOLA PA 17025 MECHANICSBURG PA 17055 ENOLA PA 17025 Proximitvto Subiect 2.59 miles NW 6.76 miles SW 2.55 miles NW Sale Price $ N/A $ 129000 $ 128758 t $ 120000 Sale Price/Gross Bldg. Area $ sQ.ft. $ 74.74 sQ.ft. $ 80.27 SQ.ft $ 64.52 sa.ft.l~- Gross Month/YRent $ 1100 $ 1025 $ 115 $ 11.01ill rill Gross Rent Mulliplier 125.85 111. 109.0 Price per Unit $ $ 64 500 $ 64 37 $ 60 00 Price oer Room $ $ 21 500 $ 16095 $ 12000 Price per Bedroom $ $ 64 500 $ 42 919 $ 30 000 Rent Control .es No ] Yes ~ No I [J Yes [Xl No 1 Yes [Xl No Data Source(s) MLS/TAX REC/OFFICE FILES MLS/TAX RECORDS MLSfTAX RECORDS Verification Source(s) MLS/TAX REC/OFFICE FILES MLSfTAX RECORDS MLSfTAX RECORDS VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-) Adiustment DESCRIPTION +(-) Adjustment DESCRIPTION +(-) Adjustment Sale or Rnancing NONE 6,438.00 NONE Concessions KNOWN C.C. HELP KNOWN Date of Salemme 11-02-07/3 03-27-08/246 03-31-08/186 location AVG/BUSY RD AVG/BUSY RD AVERAGE AVG/BUSY RD leasehold,'Fee Simole FEE SIMPLE FEE SIMPLE FEE SIMPLE FEE SIMPLE Site 0.19 ACRES 0.24 ACRES 0.16 ACRES 0.09 ACRES View GOODIRIVER AVG/RESID. IAVG/RESID. AVG/RESID. Design (Style) 2.5 STY DET. 2.5 STY DET. 2.5 STY DET. 2.5STY/SEMI-DT Quality of Construction AVERAGE AVERAGE AVERAGE AVERAGE Actual Aoe 108 YRS. ESTIM 108 YRS. ESTIM 108 YRS. ESTIM 108 YRS. ESTIM Condition AVERAGE AVERAGE AVERAGE AVERAGE Gross Buildina Area 1.944 1 72e +2200 1 604 +3400 1 8SC · Unit Breakdown T etal Bdrms Baths T etal Bdrms Baths Total Bdrms Baths T ofal Bdrms Baths : Unit # 1 5 2 1 3 1 1 5 2 1 5 2 1 , Unit # 2 4 2 1 3 1 1 3 1 1 5 2 1 · Unit#3 Unil#4 . Basement Description PART BSMT PART BSMT PART BSMT PART BSMT Basement Rnished Rooms UNFINISHED UNFINISHED UNFINISHED UNFINISHED Functional Utilitv AVERAGE AVERAGE AVERAGE AVERAGE HeatinwCoolina OIL HTINOCA HW/EBB/NOCA GASHTlNOCA OIL HT/NOCA Energy Efficient nems TYP FOR AREA TYP FOR AREA TYP FOR AREA TYP FOR AREA Parlling OiVOff Site OFF STREET 1C.GARlDETACH -3500 1C.GARlDETACH -3500 OFF STREET PorchlPatiO/Oeck PORCHES PORCHIDECK PORCHES PORCHES HEAT OWNER PAID TENANT PAID -5000 TENANT PAID -5000 OWNER PAID ElECTRIC TENANT PAID TENANT PAID TENANT PAID TENANT PAID WATER OWNER PAID OWNER PAID OWNER PAID OWNER PAID Net AdiustlTlent (lofal) 0+ ~- $ -6300 ]+ ~- $ -5100 ]+ r 1- $ Adjusted Sale Price Net Adj. 4.9 % Net Adj. 4.0 % Net Adj. % ofComparables GrossAdi. B.3 %_$ 122700 GrossAdi. 9.2 %_$ 123658 Gross Adi. %.$ 120000 Adjusted Price Per Unit 1A4.SPComp/#ofcompUnIs) $ 61350 $ 61829 $ 60000 Adiusted Price Per Room (A4. SP Comp / # of Comp Rooms) $ 20 450 $ 15 457 $ 12 000 Adiusted Price Per BedrnllA4. SPCOmp/#ofCDmpBcdrooms $ 61.350 JL J i IDll $ 41,219 $ 30000 Value per Unit $ 64 000 X 2 Units = $ 128 0001 Value per GBA $ 64 X 1 944 GBA = $ 124 416 Value per Rm. $ 12.000 X 9 Rooms = $ 108 0001 Value per Bdnns. $ 30 000 X 4 Bdnns. = $ 120 000 Summary of Sales Comparison ADproach includina reconciliation of the above indicators of value. All three sales are considered to be reliable indicators of value and are weiahted similarlv in the final reconciliation. Aoorooriate adjustments have been made for all differences. Comparables sales used are all closed sales. Insufficient sales in close oroximity to the subiect orooertv reauire the aooraiser to extend search oarameters. In order to find com parables sales it was necessary to use less recent sales. It is to be noted that in the Aooraiser's ooinon no adiustment was warranted for the detached aaraae for Comoarable No.3 due to condition. All three comparable sales are located in the same market area as the subiect property and would be considered bv the same oerspective Durchaser if all were on the market at the same time as the subject. Indicated Value by Sales Comparison Approach $ 120,000 T ofal aross monthlv rent $ 1 100 X aross rent multiplier (GRM) 110 = $ 121 000 Indicated value by the Income Approach . Comments on income approach includinll reconciliation of the GRM Due to some vacancies of individual units in some of the Comoarable Sales the rents were based on actual and estimated market rents to determine the cross rent multipliers. Indicated Value by: Sales Comparison Approach $ 120 000 See attached addenda. Income Approach $ 121.000 Cost Approach (if developed) $ N/A This appraisal is made t8J "as is", 0 subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been · completed, 0 SUbject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or 0 subject to the followina reauired inspection based on the extraordinarv assumption that the condition or deficiency does not reauire aneration or repair: Based on a complete visual Inspection of the Interior and exterior areas of the subject property, defined scope of work, statement of assumptions and limiting conditions, and appraiser's certification, my (our) opinion of the market value, as defined, of the real property that Is the subjeet of this report is $ 120000 . as of 04--14-2008 , which Is the date of Inspection and the effective date of this appraisal. Freddie Mac Form 72 March 2005 Page 3 of 7 Fannie Mae Form 1025 March 2005 Fonn 1025 - 'WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. NFRONT41 Pane #51 .. Ie AMENDMENT TO SCOPE OF WORK: THE INTENDED USER OF THIS APPRAISAL REPORT IS THE LENDER/CLIENT. THE INTENDED USE IS TO EVALUATE THE PROPERlY THAT IS THE SUBJECT OF THIS APPRAISAL FOR A MORTGAGE FINANCE TRANSACTION SUBJECT TO THE STATED SCOPE OF WORK PURPOSE OF THE APPRAISAL REPORTING REQUIREMENTS OF THIS APPRAISAL REPORT FORM AND THE DEFINITION OF MARKET VALUE AS DEFINED BY FANNIE MAE OR FREDDIE MAC. THE REPLACEMENT COST IS USED FOR NEW CONSTRUCTION OR HOMES LESS THAN 5 YEARS IN AGE ONLY. THE INCOME APPROACH IS USED ONLY WHEN THE SUBJECT IS TO BE A SINGLE FAMILY RENTAL PROPERlY. NOTE: THE APPRAISER IS NOT A PROFESSIONAL HOME INSPECTOR AND DOES NOT WARRANT THE ABSENCE OR PRESENCE OF DEFECTS. . . . . ~~~~___cos'tApPRO:A~tlJ:QJiAtQe'(1]9treqiJ~fiMlellae)'~~'!l";y,'f!f~f~~;"j'"!;,~So!~~!~ft~;t~~~1:~<%;~ Provide adequate information for the lender/client to reolicate the below cost finures and calculations. Suooort for the ooinion of site value (summarv of comoarable land sales or other methods for estimatina site value) The cost aooroach was considered but deemed inaoorooriate because of the subjective adjustments warranted for ohvsical deoreciation due to the subiect's actual aae. ESTIMATED I' T REPRODUCTION OR IX'I REPLACEMENT COST NEW OPINION OF SITE VALUE .m.................................................................. =$ Source of cost data MARSHAL & SWIFT I LOCAL MLS & BUILDERS DWELLING So.Ft @ $ ~~"""'..n =$ Qualitv ratinn from cost service Effective date of cost data So.Ft. @ $ ............. =$ Comments on Cost Aooroach (oross living area calculations, depreciation, etc.) ............- =$ No obsolescence was observed. The cost aooroach was considered but Garaoe/Caroort So.Ft @ $ nn_........ =$ . deemed inaoorooriate because of the subiective adiustments warranted Total Estimate of Cost-New =$ .--.....-.... for ohvsical deoreciation due to the subiecfs actual aae. Less Physical I Functional I Extemal Depreciation I I =$( I Depreciated Cost of Imorovements ....m__mm.......................__............ =$ "As-is" Value of Site Imorovements ____h...h_..__.m..................__...__....... =$ Estimated Remainln Economic Life (HUD and VA onlvl 40 Years INDICATED VALUE BY COST APPROACH .._.__mh_.m............................. =$ -,~ f~~~~EctmEQRNAnONFOR.eUl.li(lf.alltal!J!l~~~ti1i~~~~mlifi~IE~1:.1 Is the develooer/bUilder in control 01 the Homeowners' Association-(HOAl? DYes DNo Unit type(s) [J Detached [J Attached Provide the followino information for PUDs ONLY if the develooerlbuilder is in control of the HOA and the subiect orooertv is an attached dwelling unit. Leoal Name 01 Proiect . T ofaI number of phases Total number of units Total number of units sold Total number of units rented Total number of units for sale Data source(s) Was the oroiect created bv the conversion of existinn buildina(sl into a PUD? [J Yes ] No If Yes, date of conversion. :. Does the oroiect contain any multi-dwellino units? r1 Yes fl No Data Source Are the units, common elements, and recreation facilities complete? r ] Yes [J No If No, describe the status of completion. . Are 1I1e common elements leased to or bv the Homeowners' Association? r 1 Yes f 1 No If Yes, describe the rental terms and options. Descnbe common elements and recreational facilities. Small Residential Income Property Appraisal Report Fil # NFRONT4 Freddie Mac Form 72 March 2005 Page 4of7 Fannie Mae Form 1025 March 2005 Form 1025 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IAle No. NFRONT41 Pace #6/ It Small Residential Income Property Appraisal Report Rle# NFRONT4 This report form is designed to report an appraisal of a two- to four-unit property, including a two- to four-unit property in a planned unit development (PUD). A two- to four-unit property located in either a condominium or cooperative project requires the appraiser to inspect the project and complete the project information section of the Individual Condominium Unit Appraisal Report or the Individual Cooperative Interest Appraisal Report and attach it as an addendum to this report. 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, including each of the units. 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 Rood 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 there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 72 March 2005 Page 5 of 7 Fannie Mae Form 1025 March 2005 Form 1025 - "WinTOTAL" appraisal software by a la mode, inc. -1-BOO-ALAMODE IFile No. NFRONT41 Pace #71 . Small Residential Income Property Appraisal Report Rle# NFRONT4 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, including all units. 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 and Income approaches to value. I have adequate market data to develop reliable sales comparison and income approaches to value for this appraisal assignment. I further certify that I considered the cost approach to value but did not develop it, 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 plior 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 location ally, 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 expelience in appraising this type of property In this market area. 12. I am aware of, and have access to, the necessary and appropriate publiC and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an Impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences In the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants In the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who Is the Individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 72 March 2005 Page 6 of 7 Fannie Mae Form 1025 March 2005 Form 1025 - "WinTOTAl" appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. NFRONT41 Pace #81 . Small Residential Income Property Appraisal Report F1le# NFRONT4 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 misrepresentatlon(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 PA STATE CERTIFIED RES. REAPPRAISER Signature(2 .~ - . L >;=1 uJ~ Name J$NIFER L. WARNER Company Name CENTRAL PENN APPRAISALS Company Address 24 WEST MAIN STREET, SHIREMANSTOWN, PA 17011 Telephone Number (717) 737-4600 EmaiJ Address Date of Signature and Report 04-28-2008 Effective Date of Appraisal 04-14-2008 State Certification # RL 139391 or State License # or Other (describe) State # PA State PA Expiration Date of Certification or License 6/30/2009 SUPERVISORY APPRAISER (ONLY IF REaUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License SUBJECT PROPERTY APPRAISED VALUE OF SUBJECT PROPERTY $ 120,000 o Did not inspect subject property o Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection ADDRESS OF PROPERTY APPRAISED 4 N FRONT STREET WORMLEYSBURG, PA 17043-1327 LENDER/CLIENT Name Company Name SHARON REILLY (EXECUTRIX) Company Address 36 BARE ROAD MECHANICSBURG PA 17050 COMPARABLE SALES o Old not inspect exterior of comparable sales from street o Did Inspect exterior of comparable sales from street Date of Inspection Email Address Freddie Mac Form 72 March 2005 Page 7 of 7 Fannie Mae Form 1025 March 2005 Form 1025 - 'WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. NFRONT41 Pace #131 Supplemental Addendum Ale No. NFRONT4 State PA Zi Code 17043-1327 · Small Income : Reconciliation - Comments This appraisal report has been prepared with the property in "as is" condition. No personal property has been included in this valuation. This appraisal assumes a reasonable marketing period for the subject property of three to six months. In view of the age of these improvements, the Cost Approach cannot be considered an accurate indicator of value. The Income Approach and the Market Approach are considered the best indicators of value. Both applicable approaches to value fall in close range and are mutually supportive. Given the high quality of the available sale data, the value indicated by the Market Approach is used as the final estimated value. THIS IS A SUMMARY REPORT OF A COMPLETE APPRAISAL .APPRAISER ACKNOWLEDGEMENT APPRAISERS ACKNOWLEDGES AND AGREES, IN CONNECTION WITH ELECTRONIC SUBMISSION OF APPRAISALS, AS FOLLOWS: THE SOFTWARE UTILIZED BY THE APPRAISER TO GENERATE THE APPRAISAL PROTECTS SIGNATURE SECURITY BY MEANS OF A DIGITAL SIGNATURE SECURITY FEATURE WHICH LOCKS THE REPORT WITHIN OUR OFFICE AND CAN NOT BE ALTERED BY ANYONE OTHER THAN OUR OFFICE. APPRAISER CERTIFICATION APPRAISER STANDARDS I acknowledge and certify that (I) my appraisal of the above referenced property may be used in a federally related financial transaction subject to requirements of Title XI of the Financial Institution Reform, Recovery and Enforcement Act of 1989 (FIRREAj; (ii) the appraisal must comply with FIRREA and the applicable regulations implementing Title IX of Firrea; and (iii) the appraisal was completed in accordance with US PAP. APPRAISER COMPETENCY I certify that I am fully qualified and competent by training, knowledge, and experience to perform this appraisal. APPRAISER INDEPENDENCE I represent and certify that (I) the appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan; (ii) my employment was not conditioned upon the appraisal producing a specific value or value within a given range; (iii) my future employment is not dependent upon an appraisal producing a specific value; (iv) my employment, compensation, and Mure employment are not based upon whether a loan application was approved; (v) neither me nor any person with an ownership interest in the company employing me, is related to or has any ownership or other financial interest in, either the builder/developer, seller, buyer, mortgage broker, or real estate broker/salesperson (or any person related to any of them) involved in the transaction for which this appraisal was requested, or with the most recent sale or refinancing of any property used as a comparable property in this appraisal, and (vi) I am not aware of any facts which would disqualify me from being considered an independent appraiser. Fonn TADD - "WinTOTALo appraisal software by a la mode, inc. -l-BOO-ALAMODE IRle No. NFRONT 41 Pace #91 Subject Photo Page 'I ~rrower/Client N/A ProDertv Address 4 N FRONT STREET City WORMlEYSBURG County CUMBERLAND State P A Zip Code 17043-1327 Lender SHARON REillY (EXECUTRIX) Subject Front 4 N FRONT STREET Sales Price N/A G.B.A. 1,944 Age/Yr.BIt. 108 YRS. ESTIM Subject Rear Subject Street Form PICPIX.SC - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Photograph Addendum ., \. CUMBERLAND IFile No. NFRONT41 Paae #101 State PA Zi Code 17043-1327 ADDITIONAL STREET VIEW VIEW OF RIVER AND CllY SKYLINE VIEW OF RIVER AND CllY SKYLINE Farm GPICPIX - 'WmTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Comparable Photo Page ~ t l> CUMBERLAND IRle No. NFRONT 41 Paoe #111 State PA Zi Code 17043-1327 Comparable 1 213 S. ENOLA DRIVE Sales Price 129,000 G.B.A. 1,726 Agef(r. Bit. 108 YRS. ESTIM Comparable 2 326 W. ALLEN STREET Sales Price 128,758 G.B.A. 1,604 Agef(r. Bit 108 YRS. ESTIM Comparable 3 223 S ENOLA DRIVE Sales Price 120,000 G.BA 1,860 Agef(r. Bit. 108 YRS. ESTIM Form PICPIX.CC - "WInTOTAl' appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. NFRONT41 Paoe #121 Building Sketch ., , ~ CUMBERLAND Stale P A Zi Code 17043-1327 16.0' 16.0' BEDRM DEN 16.0' 6.0' - - BATH DINING AREA BATH BEDROOM KITCHEN STAIRS STAIRS 32.0' KITCHEN 32.0' STAIRS LMNG ROOM BEDROOM LMNG ROOM BEDROOM 26.0' 26.0' _bJAlallfl" Comments: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code DescrIption Size Net Totals Breakdown Subtotals GLU I'ir.~ 1'1ooJ:' 1112.00 1112.00 Firat Floor GU2 SecODd I'loor 832.00 832.00 15.0 x 16.0 256.00 11.0 x :U.O 286. 00 3.0 x 5.0 15.00 0.5 x 3.0 x 3.0 ..50 0.5 x 3.0 x 3.0 ..50 3.0 x 26.0 78.00 18.0 x 26.0 U8.00 Seccmd Floor 26.0 x 32.0 832.00 TOTAL LIVABLE (rounded) 1944 8 Calculations Total (rounded) 1944 Form SKT.BIdSkI- "WinTOTAL" appraisal software by a la mode, inc. -1.800.ALAMOOE IFiIe No. NFRONT41 Paae #141 Location Map " ... .' 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