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HomeMy WebLinkAbout07-03-08 (2)~ 15056041125 • ~ ~ REV-1500 EX (06-05) -F AL SE ONLY PA Department of Revenue Oh ICI U Bureau of Individual Taxes Ccunty Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN -~ 1 0 7 0 2 8 9 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 7 0? 6 0 3 7 1 0 2 8 2 0 0 6 0 8 1 9 1 9 2 2 Decedent's Last Name Suffix Decedent's First Name MI E M A N U E L J 0 S E F? H E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Nartie Spouse's Social Security Number MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 0 0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number G E R A L D J S H E K L E T S K I E S Q 7 1 7 7 7 4 7 4 3 5 - - - _- Firm Name (If Applicable) rJ - - -T'f S T O N E L A F A V E R S H E K L E T S K I First line of address P 0 BO X E Second line of address 4 1 4 B R I D G E S T. City or Post Office N E W C U M B E R L A N D State ZIP Code REGISTER ~fFjWILLS USE Y _. t ~ ~ ` j ~ I ' r1 ~ ~ . 7 GJ , _ L i ..i c zC ~ ca ' I_~~ ' - -I :i""' P A 1 7 0 7 0 Correspondent's a-mail address: GSHEKLETSKI@STONELAW.NET Under penalties of perjury, I declare that I have examined th r tum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is correct and complete. D lion of preparer oth than the personal representative is based on all information of which preparer has any knowledge. IGNA RE OF PER N NSIBLE FOR F1LIN RETURN TE ~i ~A~1ES O. EMANUEL 13909 GLEN HIGH RD BALDWIN MD 21013 SIGNAT ~ EP7 ER TH~pF~P~E~S f~TIVE ~ SAS E `~ GS GERALD J. SHEKLETSKI, ESQ. 414 BRIDGEST., NEW CUMBERLAND PA 170?0 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 15056041125 J J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: JOSEPH E. E MANUE L 2 0 7 0 7 6 0 3 7 RECAPITULATION 1. Real estate (Schedule A) 1 3 5 0 0 0, 0 0 ........................................ 1. 2. Stocks and Bonds (Schedule B} 1 8 6 1, 4 4 .................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ' 4. Mortgages & Notes Receivable (Schedule D) .......... . ...... ..... .. 4. ' 1 9 0 0 , 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6• 7 2 1 8, 9 6 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property {Schedule G) ~ Separate Billing Requested ..... .. 7. 1 4 5 9 8 0 4 0 8. Total Gross Assets (total Lines 1-7) .................... ..... .. 8. , 2 5 9 3 3 4 2 9. Funeral Expenses & Administrative Costs (Schedule H) ......... ..... .. 9. , 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ..... ..... .. 10. ' 2 5 9 3 3 4 2 11. Total Deductions (total Lines 9 & 10) .................... ..... .. 11. , 12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 1 2 0 0 4 6 , 9 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ..... .. 13. 1 2 0 0 4 6 , 9 8 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 0 0 0 15 0. 0 0 (a)(1.2)X.0 . 16. Amount of Line 14 taxable 1 2 0 0 4 6 9 8 5 4 0 2, 1 1 at lineal rate X .045 15• 17. Amount of Line 14 taxable 0 0 0 17 0 ~ 0 0 at sibling rate X .12 • 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18 5 4 0 2. 1 1 ......................................... 19. Tax Due 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056042126 Side 2 151756042126 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 0289 DECEDENT'S NAME JOSEPH E. EMANUEL STREETADDRESS 152 SALT ROAD CITY STATE ZIP - ENOLA PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 5,402.11 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InteresUPenalty if applicable D. Interest 382.57 E. Penalty Total InterestlPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 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. 0.00 (3) 382.57 (4) 0.00 (5) 5, 784.68 (5A) (5B) 5,784.68 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN T"HE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a, retain the use or income of the property transferred : ................................................................. ..... ^ ^X b, retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ Q c. retain a reversionary interest; or ........................................................................................... ..... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ..... ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. ..... ^ ^X 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? .... ..... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................. ..... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G /AND FILE IT AS PART OF THE RETURN. 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)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or fcr the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a)(1.2)J. 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 (~1.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §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. §~f116(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) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE: NUMBER JOSEPH E. EMANUEL 21 07 0289 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ALL THAT CERTAIN TRACT OF LAND WITH IMPROVEMENTS THEREOIN SITUATE 135,000.00 IN THE TOWNSHIP OF EAST PENNSBORO, COUNTY OF CUMBERLAND, AND COMMONWEALTH OF PENNSYLVANIA....KNOWN AS 152 SALT ROAD, ENOLA, PENNSYLVANIA 17025. THE AFORESAID PROPERTY WAS SOLD ON JUNE 30, 2008, TO W.E.B. CONTRACTING, INC. COPIES OF THE DEED OF CON`/EYANCE AND SETTLEMENT SHEET ARE ATTACHED HERETO. TOTAL (Also enter on line 1 Recapitulation) ~ 5 135,000.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JOSEPH E. EMANUEL 21 07 0289 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 24 SHARES PRUDENTIAL FINANCIAL -DATE OF DEATH VALUE = $ 1,Ff61.44 1,861.44 10/27/06 VALUE OF$77.58 PER SHARE + 10/30/06 VALUE OF $ 77.54 PER SHARE DIVIDED BY 2 = $77.56 PER SHARE. TOTAL (Also enter on line 2, I~ecapitulation) ~ S (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY FILE NUMBER JOSEPH E. EMANUEL 21 07 0289 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1993 BUICK LESABRE AUTOMOBILE - 100,000 miles 1,900.00 TOTAL (Also enter on line 5, f2ecapitulation) ~ (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE F JOINTLY-OWNED PROPERTY FIt.E NUMB JOSEPH E. EMANUEL 2'I 07 0289 If an asset was made joint within one year of the decedent's date of death, it must be reporl.ed on Schedule G. SURVIVING JOINT TENANT(S) NAME A. JAMES O. EMANUEL s JOANN PLANTZ c JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE: OF ASSET °k OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 10-1952 PNC BANK CHECKING ACCOUNT #5140018344 2,620.52 50. 1,310.26 IRENE M. EMANUEL WAS THE SPOUSE OF THE DECEDENT AND DIED 12/13/1994 2. B. 03-1993 PNC BANK SAVINGS ACCOUNT #5130124311 11,817.39 50. 5,908.70 IRENE M. EMANUEL WAS THE SPOUSE OF THE DECEDENT AND DIED 1 2/1 311 994 T07At (Also enter on line 6, Recapitulation) I S 7218.96 (If more space is needed, insert additional sheets of the same size) ADDRESS TIONSHIP TO DECEDENT 13909 GLEN HIGH ROAD (SON BALDWIN, MD 21013 150 SALT ROAD (DAUGHTER ENOLA, PA 17025 REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN R SIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8r ADMINISTRATIVE COSTS E ESTATE OF FILE NUMBER JOSEPH E. EMANUEL 21 07 0289 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. RICHARDSON'S FUNERAL HOME 5,622.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: State Zip 2 Attorney Fees GERALD J. SHEKLETSKI, ESQ 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) r`laimanf Street Address City State _ Relationship of Claimant to Decedent 4. ~ Probate Fees LETTERS TESTAMENTARY 5 ` Accountant's Fees 6. I Tax Retum Preparers Fees 7. SETTLEMENT EXPENSES -SALE OF 152 SALT ROAD, ENOLA, PA 17025 $4,588.23 (LINE 520) LESS REIMBURSEMENT OF $ $232.61 (LINE 40.'), $4.33 (LINE 408) AND $ 1.26 (LINE 409) _ $4,350.03. 8. FUNERAL LUNCHEON -GRUB HOUSE FAHNESTOCK AUCTION -FEES FOR PERSONAL PROPERTY 9. 2007 COUNTYlLOCAL REAL ESTATE TAX 10. QUARTERLY MUNICIPAL TRASH AND SEWER FEES 11. ROOF REPAIR 12. BASEMENT REPAIR 13. TRASH DUMPSTER 14. WATER SHUT-OFF 15. VERIZON 4,000.00 360.00 4,350.03 512.87 944.00 506.23 698.00 1,762.30 3,179.24 782.40 165.00 65.54 TOTAL (Also enter on line 9, I~ecapitulation) I S 25,933.42 (Ii more space is needed, insert additional sheets of the same size) Zip Continuation of REV-1500 Inheritance Tax Return Resident Decedent JOSEPH E. EMANUEL 21 07 0289 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses 8 Administrative Costs - 67. ITEM NUMBER DESCRIPTION AMOUNT 16. AT&T 49,23 17. PATRIOT-NEWS NEWSPAPER 25.80 18. PPL 309.40 19. HOMEOWNER'S fNSURANCE 263.00 20. WEST SHORE EMS 848.85 21. WEST SHORE PATHOLOGY 52.16 22. LAWN MOWING 385.00 23. COMCAST 3.00 24. REAL ESTATE APPRAISAL 400.00 25. FISERV HEALTH 350.00 26. MED SUMMARY 29.00 27. CAMP HILL EMERGENCY PHYSICIANS 5.37 28. BUCHANON, INC. 235.00 30. FILING FEES -INHERITANCE TAX RETURN AND INVENTORY 30.00 SUBTOTAL SCHEDULE H•67 ~ 2,985.81 REV-1513 EX ~ (9-00) COMMONWEALTH OF PENNSYLVANIA • INHERITANCE TAX RETURN R SIDENT DECEDENT SCHEDULE J BENEFICIARIES • E , _ ESTATE OF FILE NUMBER JOSEPH E. EMANUEL 2't 07 0289 RELATIONSHIP 1'0 DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List'frustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)j 1. JAMES O. EMANUEL Lineal 1/3 OF RESIDUE 13909 GLEN HIGH ROAD BALDWIN, MD 21013 2. JO ANN PLANTZ Lineal 1/3 OF RESIDUE 150 SALT ROAD ENOLA, PA 17025 3. FAYE E. CAUFFMAN Lineal 1/3 OF RESIDUE 1003 OWL HOLLOW ROAD MILLERSTOWN, PA 17062 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET [j. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 1[ -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVI.R SHEET S (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT' OF JOE E. EMANUEL I, Joe E. Emanuel, of Enola, Pennsylvania, revoke my former Wills ,~rtd Codicils and declaze this to be my Last Will and Testament. ARTICLE I IDENTIFICATION OF FAMILY I am not currently married to anyone. The names of my children are James O. Emanuel, Jo Ann Plantz, andl Faye E. Cauffman. All references in this Will to "my children" are references to the above-named children. ARTICLE II PAYMENTS OF DEBTS AND EXPENSES I direct that my just debts, funeral expenses, and expenses of last illness be first paid from my estate. ARTICLE III DISPOSITION OF PROPERTY Residuary Estate. I direct that my residuary estate be distributed to m;y child(ren) in equal shares. If a child of mine does not survive me, such deceased cl:uld's share shall be distributed in equal shares to the children of such deceased child who :>urvive me, by right of representation. If a child of mine does not survive me and has no children who survive me, such deceased child's share shall be distributed in equal shares to my other children, if any, or to their respective children by right of representation. If no child of mine survives me, and if none of my deceased children are survived b}~ children, my residuary estate shall be distributed to my heirs-at-law, their identities ~irtd respective shares to be determined under the laws of the State of Pennsylvania, then in effect, as if I died intestate at the time fixed for distribution under this provision. ARTICLE IV NOMINATION OF EXECUTOR I nominate James O. Emanuel, of Baldwin, Maryland, as the Executor, without bond or security. ~~ Pave 1 of 6 ARTICLE V EXECUTOR POWERS My Executor, in addition to other powers and authority granted by l;iw or necessary or appropriate for proper administration, shall have the right and power to lease, sell, mortgage, or otherwise encumber any real or personal property that .may be included in my estate, without order of court and without notice to anyone. My Executor shall have the right to administer my estate using "informal", "unsupervised", or "independent" probate or equivalent legislation designed to operate without unnecessary intervention by the probate court. ARTICLE VI MISCELLANEOUS PROVISIONS A. Paragraph Titles and Gender. The titles given to the paragraphs of this Will aze inserted for reference purposes only and are not to be considered as firming a part of this Will in interpreting its provisions. All words used in this Will in any gender shall extend to and include all genders, and any singular words shall include the pllural expression, and vice versa, specifically including "child" and "children", when the co~itext or facts so require, and any pronouns shall be taken to refer to the person or pers~~ns intended regazdless of gender or number. B. Thirty Day Survival Rec,Euirement. For the purposes of determining the appropriate distributions under this Will, no person or organization shall be deemf;d to have survived me unless such person or entity is also surviving on the thirtieth day after the date of my death. C. Liability of Fiduciary No fiduciary who is a natural person shall, in the absence of fraudulent conduct or bad faith, be liable individually to any beneficiary of my estate, and my estate shall indemnify such natural person from any and all claims or expenses in connection with or arising out of that fiduciary's good faith actions or ~ionactions as the fiduciary, except for such actions or nonactions which constitute fraudulent conduct or bad faith. D. Beneficiary Disputes. If any bequest requires that the bequest be distributed between or among two or more beneficiaries, the specific items of property com~.prising the respective shazes shall be determined by such beneficiaries if they can agree, and if not, by my Executor. ~, ~ _.~-- 1 Pale 2 of 6 J 1N~I ESS WHEREOF, I,~~ s,}ibscribed my name below, this day of (C~i''' , o~( b ~~ ~ ~~~ Testator Signature: Joe E. Emanuel We, the undersigned, hereby certify that the above instrument, which consists of pages, including the page(s) which contain the witness signatures, was signed in our sight and presence by Joe E. Emanuel (the "Testator"), who declared this instrument to be his/her Last Will and Testament and we, at the Testator's request and in the Testator's sight and presence, and in the sight and presence of each other, do hereby subscribe our names as witnesses on the date shown above. Witness Signature: ~--~a-~-~-~~1~ Name: L?°N ~ ~~ :~ •' ~'L~ adz City: E N o G-~ :~ ~4 / -~ ~~~ State: Pennsylvania Witness Signature: Name: ~/ .h ~ ~ S~ '~ ~`. City: _~ i~0 ~~,.. State: Pennsylvania Witness Signature: Name: City: State: Pennsylvania r'""' 'Page 3 of 6 PENNSYLVANIA Self-Proving Clause COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Joe E. Emanuel, the Testator, 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; that I signed it willingly and as my free and voluntary act for the purposes expressed in the instrument. Swo to or affin~i an acknowledged bef re me by Joe E. Emanuel, the Testator, this day of ((~~ , ~;~. ~~' ~ C„iv~~c. CQ1 Y1~ Testator Signature Joe E. Emanuel Cam" ', Si tur officer Official ca ty of officer (Seal) iJOTARIAL SEAL MARY C. SIGNOR, NOTARY PUBL{C MIDdi.ET04YN -30ROUGH, COUNTY OF DAUPHIN MY CC1MNr!g,;yON EXPIRES OCTOBER 24, 2047 ;i U ,rte ~-- ~. Page 4 ~f 5 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We '~ o ~ '~ ~~ ~~Z and /f i1~1 L~.~~17 and the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as the Testator's Last Will; that the Testator signed willingly and executed i:t as the Testator's free and voluntary act for the purposes expressed in it; that each of us in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind ,and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by -~~ ~, L ~.- and ~ /-C rl ~ .~ G'~O~ and ,witnesses, this ~ da:y of Witness Signature: ~-~.-u~~ '-A / .~~•~ Name: ~ ~ ~ ~ ~ ~ `~ • f~' L• :~ ~ I Z City: ~n o L Pk State: Pennsylvania ~-~ o z S Witness Signature: Name: ~-,% n h ~ ~ r G1~-01C - City: !~ 4 ~ - State: Pennsylvania Witness Signature: Name: _ City: State: Pennsvl~~ania ,:~~ ____~ Page 5 of 5 NOTARIAL SEAL MAR`r C. SIGNOR, NOTARY PUBLIC MIDDLETOWN BOROUG;i, COUNT Y OF DAUPHIN MY COMMISSION EX.PIRE~ OCTQBEP, 24, 2007 ~ ~ ~~ o ~ Si a s~~ ` ~ ~ (~ Seal and official capacity of offs rcerce ~~ , i / Ci- Pa~.;e 6 cf 5 form MJD-1 (31x'6) ie! Nanrtbook AA05 2 A. Settlement Statement B. T e of Loan U.S. Department of Housing and Urban Development OMB A rove! No. 2502-0265 (expires 11/30/2009 1. QFHA 2. ^FmHA 3. ^Conv. Unins. 6. File Number 4. VA 5. Conv.lns. 08-1103NM 7. Loan Number 8. Mortgage Insurance Case Number is orm is urms e o give you a s a amen o ac ua se amen cos s. moun s poi o an y e se amen agen are s own. C. Note: Items marked "(p.o.c )" were paid outside the closing; they are shown here for information purposes and are not included in the totals. WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a tine and im risonment. For details see: Title tl3 U. S. Code Section toot and Section toto. TltleEXpreSS Settlement System Printed 0612712008 at 15:35 JB D. NAME OF BORROWER: W.E.B. Contracting ADDRESS: E. NAME OF SELLER: Joseph E. Emanuel Estate ADDRESS: F. NAME OF LENDER: ADDRESS: G. PROPERTY ADDRESS: 152 Salt Road, Enola, PA 17025 East Pennsboro Townshi H. SETTLEMENT AGENT: North Mountain Settlement Services, L.P., Telephone: 717.364.3140 Fax; 717.364.3144 PLACE OF SETTLEMENT: 1250 North Mountain Road Harrisbur PA 17112 1. SETTLEMENT DATE: 0613012008 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales rice 135 000.00 401. Contract sales rice 135 000.00 102. Personal Pro art 402. Personal Pro art 103. Settlement char es to borrower line 1400 2 328.88 403. 104. 404. 105. 405. Ad'ustments for items aid b seller in advance Ad'ustmerlts for items aid b seller in advance 107. Count taxes 06!30!08 to 12131108 232.61 407. Count taxes 1)6130108 to 12131108 232.61 108. School taxes 06130108 to 06130108 4.33 408. School taxes 06130108 to 06130108 4.33 109. Sewer 06130108 to 06!30108 1.26 409. Sewer 1)6130108 to 06!30!08 1.26 110. 410. 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 137 567.08 420. GROSS AMOUNT DUE TO SELLER 135 238.20 200. AMOUNTS PAID BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. De osit or earnest move 13 500.00 501. Excess De osit see instructions 202. Princi al amount of new loans 502. Settlement char es to seiller line 1400 4 588.23 203. Existin loan s taken sub'ect to 503. Existin loans taken sub'ect to 204. 504. Pa off of First Mort a e Loan 205. 505. 206. 506. 207. 507. 208. 508. 209. 509. Ad'ustments for items un aid b seller Ad'ustments for items un aid b seller 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BY/FOR BORROWER 13 500.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 4 588.23 300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from borrower line 120 137 567.08 601. Gross amount due to seller line 420 135 238.20 302. Less amounts aid b !for borrower line 220 13 500.00 602. Less reduction amount due seller (line 5201 4 58$.23 '~ 303. CASH FROM BORROWER 124 067.08 603. CASH TO SELLER 130 649.97 SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important tax information and is being furnished to the Internal Revenue Service. 11 you are required to file a return, s negligence penally or other sanction wit! be imposed on you if this item is required to be reported and the IRS determines that it has not been reported. The Contract Sales Price described on line 40t above constitutes the Gross Proceeds of this transaction. You are required by law to provide the settlement agent (Fed. Tax ID No: )with your cored taxpayer identification number. If you do not provide your correct taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Un er penalties of perjury, I certify that the number shown on this siatemeril is my correct taxpayer Identification number. TIN: SELLER(S) NEW MAILING ADDRESS: SELLER(S) PHONE NUMBERS: SELLER(S) SIGNATURE(S): (H) X rIHVIVLIti H' IVfiti Hle UVSVIHI? l,.o. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SETTLEMENT STATEMENT form M Ip-1 (3fP5! ref Handhook 4305 2 File Number: 08.1103NM PAGE 2 TitleExoress Settlement Svstem Printed 06/2712008 at 15:35 JB L. SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALESJBROKER'S COMMISSION based on rice $135 000.00 2.000 = 2 700.00 BORROWER'S SELLER'S Division of commission line 700 as follows: FUNDS AT FUNDS AT 701. 2 700.00 to Fahnestock Actioneers SETTLEMENT SETTLEMENT 702. to 703. Commission aid at Settlement 2 700.00 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Ori ination Fee 802. Loan Discount 803. A raise/ Fee 804. Credit Re ort 805. Lender's Ins action Fee 806. Mort a e A lication Fee 807. Assum tion Fee 808. 809. 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From to /da 902. Mort a e Insurance Premium for to 903. Hazard Insurance Premium for to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001, Hazard Insurance mo. /mo 1002. Mort a e Insurance mo. !mo 1003. Cit Pro art Tax mo. Imo 1004. Count Pro art Tax mo. /mo 1005. School taxes mo. Imo 1009. A re ate Anal sis Ad~ustment 0.00 0.00 1100. TITLE CHARGES 1101. Settlement or closin fee 1102. Abstract or title search 1103. Title examination 1104. Title insurance binder 1105. Document Pre aration 1106. Note Fees to Jessica Bo er 10.00 10.00 1107. Attorne 's fees includes above items No: 1108. Title Insurance to North Mountain Settlement Services L.P. 930.38 includes above items No: 1101.1104 Reissue Rate 1109. Lender's Polic 0.00 1110. Owner s Polic 135 000.00 - 930.38 1111. End 100 End 300 End 900 to North Mountain Settlement Services L.P. 1112. 1113. Closin SvcLtr to North Mountain Settlement Services L.P. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin Fees Deed 38.50 ~ Mort a e ~ Release 38.50 1202. Cit /Count tax/stem s Deed 1 350.00 ~ Mort a e 1 350.00 1203. State Taxlstam s Deed 1 350.00 ~ Mort a e 1 350.00 1204. Record Termination A reement to Cumberland Coun Recorder of Deeds 17.00 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Wire Fee to North Mountain Settlement Services L.P. 1302. E-Doc Fee to North Mountain Settlement Services L.P. 1303. Ovemi ht Fee to North Mountain Settlement Services L.P. 1304. Tax Cert Fee to North Mountain Settlement Services L.P. 5.00 1305. 2008 Count Taxes to Debbie Lu old 506.23 1400 TOTAL SETTLEMENT CHARGES center on lines 103, Section J and 502 Section K) 2 328.88 4 588.23 HUD CERTIFICATION OF BUYER AND SELLER I have carefully revi the HUD-1 Settlement Statement and to the best of my knaaledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me in this coon. I furth certify that I ve receiv a copy o! the HUD-1 Settlement Statement. on rac Ing Joseph E Emanuel Estate Q y. es menu xec WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE The HUD-1 Settlement Statement which I havs~ prepared is a true and accurele account of this UNITED STATES ON THIS OR ANY SIMILAR FORM PENALTIES UPON CONVICTION transaction. I have caused or will cause the funds to be disbursed in accordance with this state nt. CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEE TITLE 18: U. S. CODE SECTION 1001 AND SECTION 1010. SETTLEMENT AGENT: ATE'. ~~Gj r' / , -, F UUCS Rti UFU'Emanuel.Joseph-esacutursJeed.~pd DEED THIS INDENTURE made the ~v~day of U1~ , in the year 2008, between JAMES O. EMAI•r'UEL, individual, and as Executor of the Last Will and Testament of JOSEPH E. EMANUEL, late of the East Pennsboro Township, County of Cumberland and Commonwealth of Pennsylvania, of the first part, hereinafter called the Grantor, -AND- W.E.B. CONTRACTING, INC., a Pennsylvania Corporation, of the second part, hereinafter called the Grantee; WHEREAS, the said JOSEPH E. EMANUEL became in his life~rime seised, as of fee, of and in to a certain tract of land, together with the improvements thereon erected, situate in the East Pennsboro Township, County of Cumberland, and Commonwealth of Pennsylvania, and more particularly described hereinafter; and being so thereof seised, died on October 28, 2(107, having first made his Last ~~'ill and Testament in writing dated October 2, 2006, duly probated and registered in the Office of the Register of Wills of Cumberland County on March 27, 2007, wherein and whereby he appointed as Executor, the said JAMES O. EMANUEL, to whom Letters Testamentar;r were duly issued by said Register of Wills on March 27, 2007 wherein and whereby said premises hereinafter described were not specitically devised, all as in and by said Will and the records of said Register of Wills more frilly appears; NOW THIS IvDENTC~RE W'ITNESSETH, that the said Grantor, for and in consideration of the sum of O\t; HUtiDRED THIRTY FIVE THOUSAND AND 00/101:) -------(5135,000.00)------- -~ - Dollars, which has been paid to him by the said Grantee at or before the sealing and delivery hereof, receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, released and confirmed, and by these presents does grant, bargain, sell, alien, release and confirms unto the said Grantee, ALL THAT CERTAIN tract of land situate in the Township of East Pennsboro, County of Cumberland, and Commonwealth of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point of intersection of the southeast line of Salt Road, a fifty (50) foot wide dedicated right of way and Lot 1 and Lot 2 on the hereinafter mentioned plan; Thence along Salt Road the following courses and distances: 1}north forty-two (42) degrees twenty four (24) minutes thirty four (34) seconds west a distance of 115.40 feet to a point, 2) north thirty four (34) degrees thirty five (35) minutes fifty eight (58) seconds west a distance of 52.08 feet to a point, and 3) by a curve to the right having a radius of twenty eight (28.00) feet and continuing along the eastern boundary line of Shady Lane, a fifty (50) foot right of way, an arc distance of 39.54 feet to a poimt; Thence continuing along the eastern boundary line of Shady Lane the following courses and distances: 1) north forty sir (46) degrees eighteen (18) minutes forty four (44) seconds east a distance of 112.96 to a point, 2) by a curve to the right having a radius of two hundred seventy five (275.00) feet an arc distance of 147.33 feet to a point, and 3) north seventy seven (77) degrees zero (00) minutes twenty eight (2~~8) seconds east a distance of 34.22 feet to a point at lands now or formerly of Kraina L. Rivera; Thence continuing along lands now or formerly of Kraina L. Rivera and lands now or formerly of Marsha E. V~/ ingard South thirty four (34) degrees tiny ei~~ht {i3) minutes 22 seconds east a distance of 142.26 feet to a point of intersection with Lot ? on the hereinafter mentioned plan; thence along Lot 2 south forty seven (47) degrees thirty (30) -~- minutes fourteen (14) seconds west a distance of 324.73 feet to a point, THE POINT AND PLACE OF BEGINNING. Being Lot 1 on the final subdivision plan of Emanuel & Plantz recorded in Cumberland County Plan Book 91, Page 122. Also being part of the same premise conveyed by Virginia S. Gutshall, widow, to Joseph E. Emanuel and Irene M, Emanuel, his wife, by deed dated July 27, 1955, recorded July 28, 1955, in Cumberland County Deed Book P-16, Page 327. Irene M Emanuel died December 13, 1994, whereby title vested in Joseph E. Emanuel, the decedent, by operation of law. TOGETHER with all and singular the buildings, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever, thereunto belonging or in any wise appertaining and the reversions and remainders, rents, issues and protlts thereot; and all the estate, right, title, interest, property, claim and demand whatsoever of him, the said decedent, JOSEPH E. EMANUEL, at and immediately before the tinne of his decease, in law, equity, or otherwise howsoever, of, in, to or out of the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances unto the said Grantee, to and for the only proper use and behoof of the said Grantee, forever. And the said Grantor, for himself and his respective heirs, executors and administrators, does ~uvenant, promise and agree to and with the said Grantee, its successors and assigns, that he, the said Grantor, has not heretofore done or committed any act, matter or thing whatsoever whereby the premises -3- hereby granted, or any part thereof, is, are, shall or may be impeached, charged, or encumbered in title, charge, estate or otherwise howsoever. IN WITNESS WHEREOF, the said Grantor has hereunto set his hand and seal the day and year first above written. Witness COMMONWEALTH OF PENNSYLVANIA COUNTY OF (SEAL) JAMES O. EMANUEL, Executor of the Last Will and Testament of Joseph E. Emanuel SS: On this, the day of , 2008, before me a Notary .Public, the undersigned officer, personally appeared JAMES O. EMANUEL, individual, and as Executor of the Last Will and Testament of JOSEPH E. EMANUEL, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereto set my hand and notarial seal. Notary Public I hereby certify that the precise address of the Grantee is: :attorney for -~- Prudential ~ Financial .~., ~_ e~ ._ 000975 JAMES 0 EMANUEL 93949 GLEN HIGH RD BALDWIN MD 21013 (r r 1, I, , r l l l l r, r, r.l l„I 1, 1, 1, r 1,„f,,, l l l r r, 1 1 i,,, 1, l r r l l r„I ~,omputershare C',omputershare Trust Company, N.A. PO Box 43033 Providence Rhode Island 02940-3033 Telephone: 800 305 9404 www.computershare.com Prudential Flnancial, Inc, is organized under the laws of the state of NJ. Holder Account Number C 003003$321 _ Company ID SSN(TIN Certified PRU Yes Prudential Financial, lnc. -Direct Registration (DRS) Advice Transaction{s) Date I Transaction Description I SharesNnlts CUSIP f Desc 'ption 08 Aug 2007 Transfer 24.000000 744320t02 COMMON STOCK Account Information: Date; 08 Aug 2007 (Excludes transactions pending settlement) ..._._. Certificate Balance ~ Current Direct I Total SharesNnits I CUSIP I Class Held by You Registration Balance Description 0.00 24.t>D0000 24.000000 744320102 COMMON STOCK IMPORTANT INFORMATION RETAIN FOR YOUR RECORDS This advice is your record of the share transactlar affecting your accamt on the books of the Company as paA d the Diced Registration System. It is neither a negotlable hrstrument car a serxrrNy, and delivery of the advice does not d ilsefi Confer any rghts an the rerapieM. R should be kept with your ;mportar,t documents as a record of your ownership d these shares. to adios on your part is required, unless you wish to deposd your existing cettiGcates, setl or req:,esl a certificate, a transfer your hook-eniyy shares. Upon request, the Company will fumish to any shareholder, without charge, a fuQ statement of the designations, rights (Inck,ding rghts under any Companys R ghts Agreement, if arry), Preferences and IbrrR.ations of the shares of each class and series authorized to be issued, and the authority d the Board of Directors to divide the shares into series and to determ~e arxi charge rghts, preferences and t§r,ita0ons d any doss or sexes. Assets are not deposrts of CemPutershare and are nct insured by the Federal DeposR Insurance CarporaQon, tt,e Seatities Invrsnor Protecticm Corporation. or any other federal or state agenq. 4000R C0ICS0092.G.DOM.EQSB 7Si1000973f00I33t ......~.......,. or....,.,, .,...:n.,.,..hM DDIVA/`V NAT,r`C nn rmrnre- atria nr dal~.nnn~ ~~~~ ~%~ ~ (~ ~ ~ C ~ Search Dow 1 0.76% Nasdaq • 0.28% Hi J~rr-~_eh.~k+~~.q ~ ~i WEB SEARCH Fri, Jun 27, X008, 3:08PM ET - U.S. Markets close in 52mins. - - - ^~rrrr~~r GET QUOTES ~ Finance Search Prudential Financial Inc. (PRU) At 2:53PM ET: 64.19 ~ 0.85 (1.31%) ,,; - <. FREE TRADES ~~~~~~ No sur~ris~s. ~Trpdies `'F~1~~3~ltjI Historical Prices Get Historical Prices for: GO SET DATE RANGE ADVERTISEMENT ~ Daily ~ ~~~ Start Date: Oct 28 2006 Eg. ]an 1, ~_ ~ .~• s ~ e ~rt zoo3 Weekly - End Date: Oct 28 2006 Monthly Dividends Only Get Prices PRICES ~~99 ~ 99 Date Open High Low Close Volume Adj Close* STUCK ~ U~'Z!C}N`~ 27-Oct-06 78.37 78.37 77.49 77.58 1,521,100 75.74 ~ ~ A a ~ ~ * Close price adjusted for dividends and splits. . ~~'~~.~ Download To Spreadsheet I I ~ I ' . ,;, °~ 100 Add to Portfolio `.' Set Alert Email to a Friend t' ~ r~ %~ C-. S L*'RADE Scarit4ca LLC e . =IRI~I6~~ ___r ~ ~ r V~. ~~~-~e~o!, FINANCE Search Dow ~ 0.78% Nasdaq • 0.28% WEB SEARCH Fri, Jun 27, 2008, 3:09PM ET - U.S. Markets close in Simins. GET QUOTES .1 Finance Search Prudential Financial Inc. (PRU) At 2:53PM ET: 64.21 ~ 0.83 (1.28%) w _ N~ surprises. FREE TRADE5 . . Fl~~/@~1~j+C ~ ~ Historical Prices Get Historical Prices for: ~ GO SET DATE RANGE ADVERTISEMENT J Daily Start Date: Oct 30 2006 zoo3an 1, Weekly ~I~I ~-'RO PI End Date: Oct 30 2006 Monthly , T h T9 ~ Y G Dividends Only a °~ ~ ou eve, Get Prices j'C(.t'rit°1tr' 1~~LlC'F' ;. ~ ~ i~ ~-~. ~ ~~~,.~ ~ ~ ,.. is with I fea: PRICES Date Open High Low Glose Volume Adj Close" 30-Oct-06 77.59 78.23 77.37 77.54 1,402,600 75.70 " Close price adjusted for dividends and splits. ~f-. ~ ~ s+ ~4 Download To Spreadsheet ;~;,~ 3... ;. ~/f; ~.: ,~ '~~ 1~ Add to Portfolio `.' Set Alert Email to a Friend ~ PNCBANC The Thinking Behind The Money June 26, 2008 Stone .L,afavez 8c Shekletski Atta: Jennifer A Mearkle 414 Bridge St POBoxE New Cumberland, PA 17070 RE: Jce E Emanuel SSN: 207-07-603 7 DOD: 10-28-2006 Dear Ms. Mearkle: In. response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account # 5140018344 Estabblished 10-21-1952 JOS E EMANUEL IRENE M EMANUEL JAMES O EMANUEI, DOD balance: $ 2,620.23 + 0.29 accrued interest Savings Account Account # 5130124311 Established 03-09-1993 JOE E EMANITEL IRENEs B EMANUEL JOANN PLANTZ DOD balance: $11,811.10 + 6.29 accrued interest Page 1 of 2 Please note that this office oialy provides date of death balances for deposit accounts {iR.As, CDs, Checking and Savings accounts). We do not process any tinanclal transactions or provide statements. If you nerd assistance with any of these items, please salt 1-SSS-PNC-BANK (1-888-762-2265) or stop by your la:al PNC Bank branch office. Sin ly, ~~ Lari Robertson 1-800-762-1775 P7-PFSC-04F 500 First Ave Pittsburgh, PA 15219 Page 2 of 2 Member FDIC