HomeMy WebLinkAbout08-05-08 (2)15056041147
~V.~ 500 EX (06-05) OFFICIAL USE ONLY
A epa en o evenue
Bureau of Individual Taxes oun a ear ie um er
Po Box.2sosol INHERITANCE TAX RETURN
Harrisburg, PA 17128-0501 RESIDENT DECEDENT 2 1 0 8 0 0 7 8
Social Security Number Date of Death Date of Birth
194202493 01152008 09031928
Decedent's Last Name Suffix Decedent's First Name MI
8NYD8R CALVIN A
(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
® 1. Original Retum p 2. Supplemental Retum 0 3. Remainder Retum (date of death
prior to 12-13-82)
~ 4. Limited Estate 0 qa, Future Interest Compromise 0 5. Federal Estate Tax Retum Required
(date of death after 12-12-82)
8. Decedent Died Testate ~ 7, Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes
® (Attach Copy of Will) (Attach Copy of Trust)
~ 9. Litigation Proceeds Received ~ 10. between i2-31 si andtt datges, i death ~ 1t, Election to tax under Sec. 9113(A)
(Attach Sch. O)
ame Daytime Telephone Number
DALE F SHUGHART, JR. ESQIIIRB 7172414311
Firm Name (If Applicable)
First line of address
10 WEST HIGH STR88T
Second line of address
City or Post Office
CARLISLE
State ZIP Code
PA 17013
~ REGISTER QFj WILLS USIs ONLY
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Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, Irrciudir~ accompanying schedules and statements, and to the best of my knowledge and belief,
ft Is true, correct and complete. Declaration of preparer othe~han tt+a.persona representative is based on all information of which pr~arer has an~/krtowledge.
Anne Price
2-D Round ftidg~ Road
Mechani burg, PA ,1.
10 West Hlgh Street, $afitsle, PA 17013
Dale F Shughart, Jr. Esquire
Side 1
15056041147 15056041147 ~ ~
REV-1500 EX
oecedenYs Name: S N Y D E R, CALVIN A.
Decedent's Social Security Number
194202493
RECAPITULATION
1 172,000.00
1. Real Estate (Schedule A) ..........................................................................................
2. Stocks and Bonds (Schedule B) ............................................................................... 2. 6 3, 1 8 3 0 5
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4.
.........................
Mortgages & Notes Receivable (Schedule D) .................................
4. 5, 7 7 4. 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 9 1 , 3 1 1 . 7 7
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property
(Schedule G) ^ . Separate Billing Requested .............
7. 1 6 , 5 3 2 . 8 0
g. Total Gross Assets (total Lines 1-7) ....................................................................... g. 3 4 8, 8 0 1. 6 2
9. Funeral Expenses & Administrative Costs (Schedule H) ....................... ............. 9. 3 5 , 0 4 2 . 7 0
10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................................ 10. 9 , 7 1 1 . 9 1
11. Total Deductions (total Lines 9 8 10) ...................................................................... 11, 4 4, 7 5 4. 6 1
12.. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 3 0 4 , 0 4 7 0 1
13. Charitable and Governmental Bequests/Sec 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. 3 0 4 , 0 4 7 . 0 1
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(ax1.2) X .00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 3 0 3, 8 8 0. 0 1 16,
17. Amount of Line 'f taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ..................................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15056042148
13,674.60
13,674.60
Side 2
15056042148 15056042148 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 08 - 0078
Snyder, Calvin A.
Chapel Pointe at Carlisle
770 South Hanover Street
I
Carlisle E
PA IP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 13, 674.60
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments ~
C. Discount 600.00
Total Credits (A + B + C) (2) 12, 000.00
3. InteresUPenalty if applicable
p, Interest
E. Penalty
Total Interest/Penalty (D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 1 Line 20 to request a refund
5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 , 674.60
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ ~ s 7 4.6 ~
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :.................................................................................. ^ x
b. retain the right to designate who shall use the property transferred or its income :.................................... ^ x
c. retain a reversionary interest; or .................................................................................................................. x
d. receive the promise for life of either payments, benefits or care? .............................................................. x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ...................................................................................................................... ^ 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... ^x ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. §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 p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. §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. §9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERf7ANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
FILE NUMBER
ESTATE OF Snyder, Calvin A. 21 - 08 - 0078
All real property owned sole)y 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. Reai property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Lot and dwelling house at 55 Center Road, Newville, (Upper Frankford Township), Cumberland
County, PA, Tax Parcel No. 43-06-0031-070. Value based upon attached appraisal of Stan A.
Skowronek of S.W. Barrett Real Estate & Appraisal Services.
172,000.00
~ TOTAL (Also enter on Line 1, Recapitulation) ~ 172,000.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF Snyder, Calvin A.
FILE NUMBER
21 - 08 - 0078
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF
DEATH
1 7,829.374 shares, Delaware Tax Free Pennsylvania Fund A Class, net asset 8.07 63,183.05
value, 8.07 per share
TOTAL (Also enter on line 2, Recapitulation) 63,183.05
SCHEDULE D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES RECEIVABLE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Snyder, CalVln A. FILE NUMBER
21 - 08 - 0078
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Non-interest car loan owed by Thomas Snyder, son 4,300.00
2 ~ Non-interest car loan owed by Robbyn L. Price-Wolf, granddaughter ~ 1,474.00
TOTAL (Also enter on Line 4, Recapitulation) I 5,774.00
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Snyder, Calvin A. 21 - 08 - 0078
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
suroivorsh~p must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Cash on hand 193.00
2 Desk and vase, valued in accordance with attached appraisal of IBIS Appraisal Services and 90.00
distributed in kind.
3 Household goods, furniture, & furnishings valued based upon actual auction sale price 393.37
4 BELCO Community Credit Union Account #60610 23,012.21
S-1 Savings
Principal 22,994.40
Dividend 17.81
5 BELCO Community Credit Union Account #60610
S-4 Checking
Principal 33,448.85
Dividend 5.11
6 BELCO Community Credit Union Account #60610
S-6 Money Market
Principal 18,605.94
Dividend 17.08
7 Check on hand, Robbyn L. Price-Wolf, car loan
8 Mutual of Omaha, final nursing home insurance payment
9 Medco, refund of medical insurance
10 Chapel Pointe, refund of nursing care cost
11 Adams Electric, refund
33,453.96
18,623.02
114.00
7,820.00
2.44
3,786.70
23.74
TOTAL (Also enter on Line 5, Recapitulation) I 91,311.77
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT CO rl}I n U@C~
FILE NUMBER
ESTATE OF Snyder, Calvin A. 21 - 08 - 0078
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
12 Verizon, final retirement payment 1,762.53
13 U.S. Treasury, 2007 income tax refund 1,697.00
14 Verizon, refund Plan B medicare insurance premium 59.80
15 Greenwood Cemetary Assn, sale of five cemetary lots 250.00
16 liberty Mutual, refund on Homeowners Insurance 30.00
Page 2 of Schedule E
COMMONWEALTH OF PENNSYLVANIA SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS ~
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Snyder, Calvin A.
FILE NUMBER
21 - 08 - 0078
Thls schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
Include the name of the trensferee, their relationship to decedent
and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST EXCLUSION
(IF APPLICABLE)
TAXABLE VALUE
1 13ELC0 Community Credit Union, IRA, Account 16,532.80 100% 16,532.80
#5-5,60610, transferred on death to Mary Anne Price,
daughter of the decedent by beneficiary designation.
TOTAL (Also enter on line 7, Recapitulation) 16,532.80
CHEDULE H
FUNERAL EXPENSES ~
COMMONWEALTH OF PENNSYLVANIA /~ ry~ AIN1~Tp ATT /G ~/1~
INHERRANCETAX RETURN /'YJI~11 h7~I~F\11YCVW1~7
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Snyder, Calvin A. 21 - 08 - 0078
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Malpezzi Funeral Home, funeral 3,054.02
2 Greenwood Cemetery & Crematorium,burial 1,130.00
3 Family meal and gathering after funeral 740.45
4 Reverend Shola, honorarium 150.00
5 See attached Sheet 385.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Mary Anne Price
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 2-D Round Ridge Road,
city Mechanicsburg state PA zip 17055
Year(s) Commission paid 2008
2. Attorney's Fees Dale F.Shughart,Jr. (estimated)
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills (paid $240, owe $150)
s. I Accountant's Fees estimated
6. ~ Tax Retum Preparer's Fees
7. Other Administrative Costs
1 Register of Wills, Short Certificates
12,000.00
14,000.00
390.00
500.00
12.00
TOTAL (Also enter on line 9, Recapitulation) 35,042.70
ATTACHMENT TO SCHEDULE "H" - FUNERAL EXPENSES
A.
5. Lisa Oplinger, organist, funeral service 125.00
6. Sheila McKim, Cantor 50.00
7. St. Patrick's Church, service 10.00
8. Sacred Hearth Church, service 200.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT Schecit,~e H
Fuieral E~enses &
w~yM~„ ^_ _l_ ~ro~
/'116 ~ ^1 x.711 A11vG (~
ESTATE OF Snyder, Calvin A. FILE N MBER
21 - 08 - 0078
2 Cumberland Law Journal, advertise Letters 75.00
3 The Sentinel, advertise Letters 166.60
4 Cumberland Perry Abstract, bring down search 27.50
5 S.W. Barrett Real Estate 8< Appraisal Services, appraisal of home 325.00
6 IBIS Appraisal Service, personal property appraisal 180.00
7 UPS Store, supplies 12.00
8 Post Master, certified mail 12.00
9 Bonnie L. Coyle, notary fees 25.00
10 Register of Wills, filing Inheritance Tax Return and Inventory 30.00
11 BELCO, FCU, drilling safe deposit box 122.00
12 Recorder of Deeds, deed recording 47.00
13 Janet Gore, notary fees 10.00
14 Charles Smith, trash removal 400.00
15 Richard Murray, auctioneers commission 8~ costs 256.13
16 Adams Electric, final electric bill 66.00
17 Mary Anne Price, reimburse out of pocket expenses (postage, mileage, copies, faxes, 427.00
telephone)
18 Reserve for Accounting 500.00
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS
INHERITANCE TA% RETURN 1
RESIDENT DECEDENT
ESTATE OF Snyder, Calvin A. FILE NUMBER
21 - 08 - 0078
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1 Checks written before death, clearing after death 9,054.61
5362, Mary Anne Price, services as POA 1,500.00
5363, Interstate Waste, trash removal 69.65
5365, U.S. Treasury, estimated income taxes 265.00
5366, Chapel Pointe, nursing care 6,868.23
5367, Millenium Pharmacy Services, medicine 240.05
5368, Millenium Pharmacy Services, medicine 111.68
2 ~ VISA, credit card balance I 50.44
3 {Adams Electric, electric bills { 455.00
4 {Millenium Pharmacy, medicine { 33.18
5 {Chapel Pointe, nursing care { 68,22
6 { Philhaven, medical bill { 50.46
{ TOTAL (Also enter on Line 10, Recapitulation) { 9,711.91
REV-1513 E7(+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE .!
BENEFICIARIES
ESTATE OF {FILE NUMBER
Snyder, Calvin A.
21 - 08 - 0078
NUMBER
NAME AND ADDRESS OF PERSON(S)
RECEIVING PROPERTY RELATIONSHIP TO
DECEDENT
ooNotustTroatee(s) SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
I~ TAXABLE DISTRIBUTIONS [inGude outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Mary Anne Price Daughter One-third
2-D Round Ridge Road
Mechanicsburg, PA 17055
2 William B. Snyder Son One-thrid
35 Center Road
Newville, PA 17241
3 Thomas K. Snyder Son One-third
1816 Valley Road
Marysville, PA 17053
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet
III NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WH{CH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
S. W. Barrett Real Estate & Appraisal Services
Fie No. 08-0037
APPRAISAL OF
f __ _ .~. .
__
~~
LOCATED AT:
55 Center Road
Newville, PA 17241-9430
FOR:
Dale F. Shughart, Jr. Esquire
10 West High Street
Carlisle, PA 17013
AS OF:
January 15, 2008
BY:
Stan A. Skowronek
Certified Residential Appraiser
S. W. Barrett Real Estate & Appraisal Services
rue rvo.
02!06/2008
Dale F. Shughart, Jr. Esquire
10 West High Street
Carlisle, PA 17013
File Number: 08-0037
In accordance with your request, 1 have appraised the real property at:
55 Center Road
Newville, PA 17241-9430
The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the defined value of the property as of January 15, 2008 is:
$172,000
One Hundred Seventy-Two Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.
Respectfully submitted
~,..Q~ k
Stan A. Skowronek
Certified Residential Appraiser
Summary
Residential Appraisal Report
File No. 08-0037
The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the Intended use of the appraisal.
Client Name/lntended User Dale F. ShU hart Jr. ES uire E-mall N/A
• Client Address 10 West Hi h Street ci Carlisle state PA zi 17013
Additional Intended Users The Intended User of this a sisal re ort is the Client. No additional Intended Users are ermitted without
the ermission of the a raisers .
Intended use The Intended Use is to evaluate the roe that is the sub'ect of this a sisal to rovide the Client with an
accurate and ode uatel su orted o anion of value.
Pro a Address 55 Center Road Ci Newville state PA r 17241-9430
Owner of Public Record Sn der Clavin A. 8a A. Clair coup Cumberland
Le ai Desai lion Deed Book 250 a e 4649
" Assessa's Parcel # 43-06-0031-070 Tax Year 06/07 R.E. Taxes $ 2 252.00
Nei hbahood Name U er Frankford Ma Reference 06-0031 Census Tract 0130.00
Pro Ri hts aised X Fee Sim le Leasehold Other describe
M research did X did not reveal an rior sales or transfers of the subject roe for the three ears rior to the effective date of this a sisal.
Prior SalelTransfer: Date 03/26/2002 Price 1 Sourc s Courthouse
Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) Land transferred rior t0 the sub'ect bean Constructed.
Offerings, aptlons and contracts as of the effective date of the appraisal None
Neighborhood CFiaracte~latics - -. One-Unit Housing Trends ~ ~~ `'' - .One-Un1f Houslhg "" "~.: ^~Pres~nt L'and~Use % ' "
Location Urban X Suburban Rural Pro er Values X Inaeasin Stable Deci(nin PRICE AGE One-Unit 60 °k
Built-U Over 75% X 25-75°k Under 25°k Demand/Su I Shorts e X In Balance Over Su I $ 000 s 2-4 Unit 0 °k
Growth Ra id X Stable Slow Marketin Time Under 3 mths X 3-6 mths Over 6 mths 100 Low New Multi-Famil 0 °k
Neighborhood Boundaries The sub'ect is bounded On the north b Rock Run Rd on the east 225 Hi h 100 Commercial 0 °k
• b Bloserville Rd on the south b She and Rd and on the west b route 233. 140 Pred. 30 Other Vac 40 %
~ Neighborhood Description The sub'ect is located in an area of mixed residential and a ricultural use which is common to Western
•' Cumberland Coun It is within reasonable drivin distance to ammenities such as schools sho in and em to ment.
Market Conditions (including support far the above conclusions) Pro a sales records and MLS statistics show a stead moderate increase in
roe values over the ast ear. Avers a marketin time of 90-120 da s shows a ood balance of su I and demand.
Few sales and financin concessions are needed in the nei hborhood.
Dimensions See le al descri tion Area 2.11 Acres m/l sna a irre ular view O en Count
S ecific Zonin Classficatlon None Zonin Desai tion NIA
Zonin Com liance Le al Le al Nonconformin Grandfathered Use X No Zonin Ille al describe
Is the h(ghest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? X Yes No tl No, describe.
Utilities Public Other describe Public Other describe Off•site Im ovements-T Public Private
Electrici X 200 Am water X Well street Macadam X
Gas Sancta Sewer X Se tIC Alle None
Site Comments Private water and sancta s stems are common to the area and have no adverse affect u on marketabili
_ .,,~,r
~
,
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~GENERAi_'DESfr`~{Ilx'TI ..
"' , ,FOUNDATION
F_XTEt~if:1R DE f01`l'', "" •• ~w.w~s'
~ RlOR~s :~~? T'P1121'r
Units X One One with Access Unit Concrete Slab Crawl S ace Foundation Walls Precst Cone/Gd Floss Cr tNin I/Av
# of Stales 1 Full Basement X Partial Basement Exterior Walls Vin I/Good Walls D all/Gd
T X Det. Att. S•Det.lEnd Unit Basement Area 832 s . ft. Roof Surface COm OSh le/Av TrimlFinish Wood/Av
X Existi Pro osed Under Const. Basement Finish 0 °h Gutters ~ Downs uts Aluminum/Av Bath Floor Cr tNin I/Gd
Desi n S le 1 Sto X Outside En (Exit Sum Pum Window T Double Hun /Gd Bath Wainscot D all/Av
Year Built 2002 Storm Sashllnsulated Thermal/Good Car Store a None
Effective a Yrs 2-3 Screens Yes/Av X Drivewa # of Cars 4
Attic None Heatln FWA HWBB X Radiant Amenities WoodStov s # Drivewa Surface Stone
Dro Stair Stairs Other Fuel EIeCt Fire lac s # Fence X Gara e # of Cars 2
Floor X Scuttle Cooli X Central Air Conditionin Patio/Deck Porch Car ort # of Cazs
Finished Heated Individual Other Pool Other Att. Det. X Built-in
liances Refri orator Ran a/Oven Dishwasher Dis osal Microwave Washer/D er Other describe
~ Finished area above rode contains: 5 Rooms 3 Bedrooms 2 Bath s 1 456 S uare Feet of Gross Lavin Area Above Grade
Additional Features Wra around deck.
Comments on the Improvements Im rovements are in avers e/ ood condition with no h sical or functional anode uacies noted.
perry ~,w~ -,,,,a...., „+,..~e, ow. o»,°. ~r www aawa°.wm i nn mrm ~opyrgn[ 02w°-2ooB ACI OnAabn of I50 Clalma Srvkea, Ina. All Rlphla Rsxrved.
Page t a<2 (GPARn') General Plapose Appraisal Repot 14/2005
OPAR7004 Ofi x772006
remeral ou!~nauea lspratxni raprrt
Summary
Residential Appraisal Report
Filn Nn nn_nns~
FEATURE SUBJECT COMPARABLE SALE N0. 1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3
55 Center Road
Address Newville 7 Sir William Drive
Newville 331 Brick Church Road
Newville 1 Sir William Drive
Newville
Proximi to Sub'ect 2.6 MI SSW 0.95 MI NNW 2.6 MI SSW
Sale Price $
~ $ 169 950 $ 166 000 .: ;" $ 169 900
Sale Price/Gross Liv. Area $ 0.00 s ft. $ 106.48 . ft. $ 122.78 . ft. - s' $ 133,88 s . ft.
Data sour s In ' ectiori .: MLS MLS A Data/MLS
VerificationSourc s Courtho~tse-x~ : Courthouse Courthouse Courthouse
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - gAe'uatment DESCRIPTION - gAd'99xment DESCRIPTION - SAd'uatment
Sale or Financing
Concessions $5,000 CI. Csts
Conv None,COnv
$3,450 CI. Csts
FHA
Date of Salelfime 11/09/2007 12/19/2007 10/19/2007
Location Suburban Suburban Suburban Suburban
Leasehold/Fee Sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le
Site 2.11 Ac/Av .26 Ac/Av .92 Ac/Av 4 760 .29 Ac/Av
view O en Count Residential O en Count Residential
Desi n S le 1 Sto 1 Sto 1 Sto 1 Sto
Quali of construction Avera a Avera a Avera a Avera e
.' Actual e 6 Years 10 Years 31 Years 14 Years
: Condition Av /Good Av /Good Av /Good Av /Good
Above Grade Total Brims. Baths Total Bdms. Baths Total Bdrma. Bathe Total Brims. Baths
Room Count 5 3 2 7 4 2 6 3 1.5 2 000 5 3 2
(toss Livi Area 20.00 1 456 s . ft. 1 596 s . ft. -2 800 1 352 . ft. 2 080 1 269 , ft. 3 740
Basement & Finished
~ Rooms Below Grade Partial Bsmt/
Unfinished Slab 5,000 Full Bsmt/
Unfinished -2,500 Full Bsmt/
FmRm -5,000
Functional Utlii Avera a Avera a Avera a Avera e
- Heatin ICoolin EBB/CA HP/CA FHA/None 4 000 HP/CA
Ener Efficient Items T ical T ical T ical T ical
Gera a/Car ort 2 Car Int G None 5 000 2CDetGar/1Clnt -5 000 2 Car Gara a -2 500
Porch/Patio/Deck Wra Ard Deck Patio/Fence 2 000 Tiered Deck Deck/Patio
Net Ad ustment Total
Adjusted Sale Rice
of Com ambles x~ f'ro' ' '
,~; '~'' X +
Net Adj. 5.4%
(toss Ad. 8.7°k $
$ 9 200
179 150 X +
Net Adj. 3.2%
Gross Ad 12.3°k
$ 5 340
$ 171 340
+ X -
Net Adj. -2.2%
Gross Ad. 6.6%
$ 3 760
$ 166 140
summa of Sales Com arison roach O inion of value ran a is $166 000 to $179 000. Sur lus acrea a ad 'ustments are made at
$4 OOO/acre. No site ad'ustments for com arable #'s 189 3 since the are on ublic water/sewer. Lack of suitable
com ambles within the sub'ects immediate vicini re uired an ex ended search area. These are the best sales com ambles
known to be available.
COSTAPPROACH 70 V tJE': ; " a.:,~{,~~ ~ s:: xq' µ a ;
. ~~ a/"... r .1.7.'~ ~ . '. A
'
Site Value Comments A review of land sales within the ast twelve months in U er Frankford Townshi in a ran a of 1.5 to 3 acres
resulted in two sales of 1.97 and 2 acres at rites of $54 700 and $67 500 res ectivel .
ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ........................................ _ $ 68 000
,'., Source of cost data Dwellin . Ft. $ , ... , , , , , , . ,_ $ 0
;' Quali ratio from cost service Effective date of cost data , Ft, $ , , , , , .. , .. _ $ 0
Comments on Cost roach ross livi area calculations, de elation, etc.
-
Cost A roach deemed a oor indicator of value. Estimated Gara elCar . Ft. $ ............_ $ 0
• Remainin Economic Life is 55 to 60 ears. Total Estimate of Cost-New ,..,,,,,,,,,_ $ 0
Less Ph site/ Functional External
De reciation = $ 0
De reciated Cost of Im rovements .............................. . . _ $ 0
"As-is" Value of Site Im ovements ................................ _ $
INDICATED VALUE BY COST APPROACH .. $ NIA
.
Estimated Month Market Rent $ N/A X Gross Rent Multi liar N/A = $ N/A Indicated Value b Income roach
• Summary of Income Approach (including support for market rent and GRM) N/A
Indicated Value b : Sales Com arison oath S 172 000 Cost oath if develo d s N/A Income oath If devslo d s N/A
The Market Data Anal sis su orts m o inion of value for the sub ect. The Cost A roach was not deemed an a ro riate
indicator of value due to the a e of the sub'ect and therefore was not included herein. The Income A roach was also
deemed ina ro riate for this anal sis.
This appraisal is made X "as is " subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed,
~ ^ subject to the following repairs ar alterations on the basis of a hypothetical condition that the repairs w alterations have been completed ^ subject to the following;
Based on the scope of work, assumptions, limiting conditions and appraiser's certification, my (our) opinion of the defined value of the real property
that is the subject of this report is S 172,000 as of 01/15/2008 ,which is the effective date of this appraisal.
garcrxS ru~~? a^iji:y!~i rtprrt
- " ~ Page 2 of 2
S.W. Barrett Real Estate & Appraisal Services
rxs mm wPMgra o nuo-z9xri ACI omaun o9I50 CWma sarWw, Irk., AY R4Ms Ruarvad.
(GPAR^~) Germrel Ptapme Appraisal Report '?/2005
GPPR9004 0569772006
File No. 08-0037
Scope of Work, Assumptions and Limiting Conditions
Scope of work is defined in the Uniform Standards of Professional Appraisal Practice as "the type and extent of research and analyses in an
assignment." In short, scope of work is simply what the appraiser did and did not do during the course of the assignment. It includes, but is not
limited to: the extent to which the property is Identified and inspected, the type and extent of data researched, the type and extent of analyses applied
to arrive at opinions or conclusions.
The scope of this appraisal and ensuing discussion in this report are specific to the needs of the client, other identified intended users and to the
intended use of the report. This report was prepared for the sole and exclusive use of the client and other identified intended users for the identified
intended use and its use by any other parties is prohibited. The appraiser is not responsible for unauthorized use of the report.
The appraiser's certification appearing in this appraisal report Is subject to the following conditions and to such other specific conditions as are
set forth by the appraiser in the report. All extraordinary assumptions and hypothetical conditions are stated in the report and might have affected the
assignment resuRs.
1. The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or title thereto, nor does the appraiser render any opinion as to the title, which is
assumed to be good and marketable. The property is appraised as though under responsible ownership.
2. Any sketch in this report may show approximate dimensions and is included only to assist the reader in visualizing the property. The appraiser has made no survey of the property.
3. The appraiser is not required to give testimony a appear In court because of having made the appraisal with reference to the property in question, unless arrangements have been
previousty made thereto.
4. Neither all, nor any part of the content of this report, copy or other media thereof (including conclusions as to the property value, the identity of the appraiser, professional designations,
or the firm with which the appraiser is connected), shall be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be conveyed by
anyone to the public through advertlsing, public relations, news, sales, or other media, without the written consent of the appraiser.
5. The appraiser will not disclose the contents of this appraisal repot unless required by applicable law or as specified in the Uniform Standards of Professional Appraise{ Practice.
6. Information„ estlmates, and opinions furnished to the appraiser, and contained in the report, were obtained from sources considered reliable and believed to be true and correct.
However, no responsibility for accvacy of such items furnished to the appraiser is assumed by the appraiser.
7. The appraiser assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes
no responsibility for such conditlons, or for engineering a testing, which might be required to discover such factors. This appraisal is not an environmental assessment of the property and
should not be considered as such.
8. The appraiser speaalizes in the valuation of real property and is not a home inspector, building contractor, structtaal engineer, or similar expert, unless otherwise noted. The appraisaz
did not conduct the intensive type of field observatons of the kind intended to seek and discover property defects. The viewing of the property and any improvements is for purposes of
developing an opinion of the defined value of the property, given the intended use of this assignment. Statements regarding condition are based on surtace observations only. The
appraiser daims no special expertise regarding Issues including, but not limited to: foundation settlement, basement moishre problems, wood destroying (or other) insects, pest infestation,
radon gas, lead based paint, mold or envlronmentai issues. Unless otherwise indicated, mechanical systems were not activated or tested,
This appraisal report should not be used to disclose the condition of the property as it relates to the presence/absence of defects. Thor client is invited and encouraged to employ qualified
experts to inspect and address aeeas of concern. ff negatlve conditions are discovered, the opinion of value may be affected.
Unless otherwise noted, the appraiser assumes the components that constitute the subject property improvement(s) are fundamentally sound and in
working order.
Any viewing of the property by the appraiser was limited to readily observable areas. Unless otherwise noted, attics and aawl space areas ware not accessed. The appraiser did not move
fi~rniture, floor coverings or other items that may restrict the viewing of the property.
9. Appraisals involving hypothetical conditions related to completion of new construction, repairs or alteration are based Gn the assumptlon that such completion, alteration or repairs will
be competently performed.
10. Unless the intended use of this appraisal speafically indudes issues of property insurance coverage, this appraisal should net be used for such purposes, Reproduction a
Replacement cost figures used in the cost approach are for valuation purposes only, given the intended use of the assignment. Thor Definition of Value used in this assignment is unlikely
to be consistent with the definitlan of Insurable Value for property insorance coverage/use.
11. The ACI General Purpose Appraisal Report (GPARTM) is not Intended for use in transactions that require a Fannie Mae 10041Freddie Mac 70 form,
also known as the Uniform Residential Appraisal Report (URAR).
Additional Comments Related To Scope Of Work, Assumptions and Limiting Conditions
None
'--'-p~rTM Produced using ACI soawere, 800.234.877! www edweb cam This form Copripht O 2005.2008 ACI DMslm of ISO Ckima 5avkaa, Inc., M Rlphh Reserved.
(GPAR'u) General Purpose Appreisal Report 1?/ZQ05
GPARLIM 0504772008
LlNr!tra!'NU,•„,^„w F;?a:^ei3a m{:rrE
File No. 08-0037
Appraiser's Certification
The appraiser(s) certifies that, to the best of the appraiser's knowledge and belief:
1. The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are the personal, impartial, and unbiased professional
analyses, opinions, and conclusions.
3. Unless otherwise stated, the appraiser has no present or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties
involved.
4. The appraiser has no bias with respect to the property that is the subject of this report or to the parties involved with this assignment.
5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined results.
6. The appraiser's compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of
the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.
7. The appraiser's analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice.
8. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subJect of this report.
9. Unless noted below, no one provided significant real property appraisal assistance to the appraiser signing this certification. Significant real property appraisal assistance provided by:
Additional Certifications:
Definition of Value: XQ Market Value Other Value:
Source of Definition: USPAP
The most probable price in terms of money which a property should bring in competitive and open market under ail
conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus.
ADDRESS OF THE PROPERTY APPRAISED:
55 Center Road
Newville PA 17241-9430
EFFECTNE DATE OF THE APPRAISAL: January 15, 2008
APPRAISED VALUE OF THE SUBJECT PROPERTY $ 172,000
APPRAISER
Signature: ~`---~~ ~ e``~ fG~~p~
Name: Stan A. Skowronek
State Certification # RL001572L
or license #
or Other (desaibe):
State: PA
State #:
Expiration Date of Certification or License: June 30, 2009
Date of Signature and Report: 02/06/2008
Date of Property Viewing: 01/15/2008
Degree of property viewing:
XQ Interior and Exterior ^ Exterior Only ^ Did not personally view
C!~~=~ i~
SUPERVISORY APPRAISER
Signahue: .J~ ~-~
Name: Steven W. Barrett, SRPA, SRA, ASA
State Certification # GA000298L
or License # RB026921 A
State: PA
Expiration Date of Cert'rfication or License: June 30, 2009
Date of Signature: 02/06/2008
Date of Property Vewing:
Degree of property viewing:
Interior and Exterior ^ Exterior Only XQ Did not personally view
www.adweb.oom Thu fam Capyrrpht
(GPARn) General Purpose
~`ry,li@rarCN~pCaPe~anaiµ~,iMpl;^L ~.W, tsarrett Keal tstate t~,appraisal Services
FLOORPLAN
Sketch by Apex IV Windows TM'
~.
... . ~ ~.
Bedroom
m
Kitchen ~a
~~P`
\~`
0
e
Bath Bedroom Bedroom Living
Code AREA CALCULATIONS SUMMARY
Desc~lptton Sfze
Totals
Gt•ni Firat Floor 1456.00 1456.00
P/F Deck 472.00 472.00
TOTAL LIVABLE (rounded) 1456
LIVING AREA BREAKDOWN
Breakdown Sutrtotals
First Floor
26.0 x 56.0 1456.00
a
1 Area Total (rounded) 1456 ~.
aua~c~ ~ rKVrGK 1 1 1'flV I V liUUCiYL7UM
FRONT VIEW OF
SUBJECT PR4PIsRTl~
Appraised Date: February 5, 2008
Hppraised Vaiue: $
REAR VIEW OF
SUBJECT PROPERTY
STREET SCENE
~uo.r~~. ~ rKVf CR 1 ~ rnv i v r~vvei~vum
Jr. Esquire
FRONT VIEW OF
SUBJECT PROPERTY
Appraised Date: January 15, 2008
Appraised Value: $172,000
REAR VIEW OF
SUBJECT PROPERTY
STREET SCENE
=F
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~'~' Fii
pLE #1
e
,007
}50
~p,BLE gp-LE #2
c Church Rid
;: 12!1912007
s: $ 166,000
;OMPARp,BLE SALE #~
1 Sir William prive
N~vville
Sale Date: 10!1912007
Sale Price: $169,0
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F~.Ga~C)1984`2008 Tele +~ 717)243-B6A6
~. APPr. Svc.
'~'~ Stamen w garretr R.
prepared by
Client' Snyder Clavin A 8~ A. Clair File No.: 08-0037
Property Address• 55 Center Road Case No.:
~ City' Newville State: PA Zlp: 17241-9430
Auras irxrtdalyd by iOD.yrar flooding
Artas inrt0aird ity ip0~year Aaoding wtih rvelotity haOSrA
Ptso9rnrp~r arr+ts
F1dY ararz wAb +relosiiY hard
A a[v+i~iarm~! itui ~ tided hasaads
Artas t-~ rtxapgad of artyptrDast»d FIRlA
Neither Transamerica Flaed Hazard Certification CiFHC] nor WCI make anu
represerrtatbns cr warranties to airy party concerring the earcerrt, accuracy a
eamphteness of this Road report. induce any wanarrt~! of rner+ctianta6iiQg ar
fitness for a particular purpose. Neither TFHC nor ACi northe seller of this
flood report shad haue anv iabrlinr to aiv third party far snit use a misuse o4
this fioa~ report.
Ffa+odM~p Leg~tiid F~oDCI imorm~nan
Camrnunity_ 421388 - UPPl3i FR~NKFORD, TOUtNSHIP OF
1=W40 ~~~ Property is nat in a FBulAspeciai flaad hazard area.
Mess inrxlnted iby year Acoding Mlap Number: 431509 [108 Nbp Dots: B4~D5liQB0
Panel: DOtDB FIPS: 42{I4t
Antars oaisi0e of ine i b0- and 50G-'Year Aons ane : 3[
********* QUALIFICATIONS *********
The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the
inspection of the subject property, the comparables safes, and their neighborhoods and locations. Unless otherwise
noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET
VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home
inspection service. This is an appraisal to estimate market value.
1. The subject is located in a rural area and is less than 25% built-up.
2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar
neighborhoods.
x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for
the area.
_x 4. The predominant value in the neighborhood is less than that of the market value of the subject property. This
is due to the very wide range of value of properties in the area and superior quality of the subject property.
5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and
suggested.
6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement
floor. This condition is considered typical in dwellings of this style.
_x~7. The subject properly is serviced by private well and/or septic systems which is common for the area.
_x_8. The subject is older than flve(5) years. All mechanical systems including the heating, electrical and plumbing
systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement.
9. Repair items were noted in the comments section of the report. These comments on repair items are for
descriptive purposes only and are not required repairs, The items listed are cosmetic in nature.
_10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a
health or safety hazard.
_11. The subject property does contain functional obsolescence as noted in the report. This condition is
considered typical and common for the area and this style dwelling.
_12. The Land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This
condition is considered common and typical for the neighborhood.
_13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is
considered to be typical and common.
_14. individual adjustments were required that exceed 15°t°. These adjustments were required due to lack of more
similar comparables on that individual rating. All comparables used are the best available.
_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the
subject's market area. All comparables used are the best available.
_16. One or more comparable sales are older than six(ti) months. Although there are comparable properties in the
subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables
used are the best available.
_x_17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are
comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable
sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same
marketing area. All comparables used are the best available.
18. The electrical system was not connected during inspection.
19. The water service was not connected during inspection.
_20. The heating system was shut down during inspection.
_21. Roofing Plumbing Electrical Heating certification(s) is/are suggested.
_22. Inground swimming pool ,out buildings are included ,not included according to lender's
guidelines.
____23. According to lender's guidelines a maximum of acres were considered for this valuation. Remaining
acreage was given no value.
File No. 08-0037
********* QUALIFICATIONS *********
r24. The subject property is located on a private road.
_25. Wood infestation inspection is suggested.
x 26. Last recorded deed transfer: Date_03/26/2002 ,Consideration: $_1.00
~27. Proposed constructionlrenovation in accordance to plans and specifications to be completed in a workman-like
manner.
_28. Seller is paying part or all of closing costs.
x_29. All comparable sales are verified closed sales.
x_30. There are no special conditions or other requirements that would affect market value or future marketability in
the Appraisal Report.
********* QUALIFICATIONS *********
Confidentiality and Security Policy
We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the
confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect
this confidentiality, while allowing client needs to be served.
We restrict access to personal information to authorized individuals who need to know this information to comply with
federal standards to protect your nonpublic persona{ information. We do not disclose this information about you or
any former consumers or customers to anyone, except as permitted by law. The law permits us to share this
information with our affiliates. The law also permits us to share this information with companies that perform
marketing.
When we share nonpublic information referred to above, the information is made available for limited purposes and
under controlled circumstances. We require third parties to comply with our standards for security and confientiality.
We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent,
sett, trade or otherwise release or disclose information to any other party.
Education
As of the date of this report, land/or Steven W. Barrett, SRPA, SRA, ASA have completed the requirements under the
continuing education program of the Appraisal Institute.
Delaware
Investments
A member of Lincoln Financial Group
February 14, 2008
Dale F. Shughart, Jr.
Attorney At Law
10 West High Street
Carlisle, PA 17013
Re: Delaware Tax-Free Pennsylvania Fund A #7-S077S37406
Calvin A. Snyder
A. Claire Snyder
00289899 2S0-MAINT
Dear Mr. Shughart:
2005 Market Street
Philadelphia, PA 19103-7094
We are writing in regards to the recent correspondence we have received regarding the joint account of Calvin A. Snyder and A.
Claire Smyder.
On January I S, 2008, Calvin A. Snyder and A. Claire Snyder owned 7,829.374 shares of the Delaware Tax-Free Pennsylvania
Fund A Class. This is a mutual fund with a daily fluctuating price per share. The net asset value of the Fund on that day was
$8.07. As such, the value of this account on January 1 S, 2008 was $63,183.OS.
If you have any questions or require assistance please contact our Service Center at ]-800-523-1918. Our representatives are
available between 8:00 a.m. and 7:00 p.m. Eastern Time, Monday through Friday.
Sincerely,
~da."~
Lisa Moore
Client Service Representative
cc: Cuna Brokerage Services Inc.
www.delawareinvestments. com
Delaware Investments is the marketing name for Delaware Management Holdings, Inc. and its subsidiaries.
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the estate appraisal of the personal property of
Calvin Snyder, deceased, 55 Center Rd. Newville, PA 17241, I have personally and
physically inspected the listed personal property. The personal property was appraised to
determine the FAIR MARKET VALUE, AS OF d.o.d. January 15, 2008 & reported on
February 18, 2008. The date of inspection was February O5, 2008.
The information and values .contained in this report are based upon my experience as an
appraiser and other reliable sources. The personal property was found to be in
EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece,
and/or as a whole. All values reported have been determined with consideration to the
condition of the item, market conditions, and salability factors.
pis Annraisa~
-~ C.A.
irector
~~i
~l~tw~~
~D
~~
8 Cornin Ware. A few pieces of Corning ware.
Corresponding Digital Photograph ile: $10.00
x0328782 jpg
9 ° ` ' ` _ ` ookends. A pair of S ite Lincoln $8.00
b kends.
Corr nding Digita Photograph File:
r03287~pg
10 Bath Set. Vin ge entieth century transfer- $5.00
printed chin bath sc't,,with pitcher, shaving
mug.
Corre 'ng Digital P~ tograph File:
x03287 1 jpg
~~
v
,,
11 Pans. Cast iron cooking pans including a`••,, $35.00
Chicken Pan #8.
°~~
~,
12 Crrinder. Vintage meat sausage grinder.
Corresponding Digital Photograph File:
x0328784 jpg ~., $5.00
~'~
13 $ Vase. Large Drip/Flambe vase. Marked, "B20". $50.00
Maker: RRPCo -Robinson Ransbottom Pottery
Company.
Corresponding Digital Photograph File:
x0328786 jpg
~I~J~~~I
~7
~~
14 Ewer. India brass ewer.
Corresponding Digital Photograph File: $2.00
r0328787 jpg
L~
15 Bed. Vintage a tw ieth century pine bed.
Correspondin igital Ph~t~aph File:
r0328788 jp .~
1'°---. $40.00
16 esk. Modern pine roll-top desk.
Corresponding Digital Photograph File: $40.00
r0328789 jpg
17 Chest. Twentieth century apothecary desk. $25.00
Corresponding Digital Photograph File:
8790 jpg
~~~
18 Lam .Hobnail m' k las $8.00
19 Tools. Miscellane s ection of tools. Modem
and vintage. P es, sore 'very, hammers,
wrenches, $150.00
Corre nding Digital Photo aph Files:
r03 791-r0328793 jpg
1AK-0'I-08 FR I 04 ~ 46 PM BELCO CAMP HILL
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Cpriitqunll} l'rrdit Unim~
www. byh •~~ ~rr~
FAX H0, 717 720 6284
P, O1
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BELCO STATEMENT OF ACCOUNT Paga
1
Commtmit~ Credit Union
ge.'ing you there
MAIN OFFlCE:
448 Eisenhower Blvd.
Harrisburg, PA 17111
217 1 A V 0 .312 JOINT OWNERS
lirilllirrlll~r~~l~li~l~lrl~lri~~lrllli~rll~rrllr~~~~l~ll~l~~l
CALVIN A. SNYDER
2D ROUND RIDGE RD
MECHANICSBURG PA 17055
0101.. _ _ _ PREVIOUS BALANCE ------ __-.__~_._ ___.. _,
,~.~ SAVINGS
0103 * PREAUTHORIZED AUTO TRANSF
0125 TRANSFER WITHIN SAME ACCO
0125 TRANSFER WITHIN SAME ACCO
0125 TRANSFER/OTHER PRIME ACCT 8b6970
0125 TRANSFER/OTHER PRIME ACCT 8b6970
0131 DIVIDEND
'THE ANNUAL PERCENTAGE RATE IS 0.85
THE ANNUAL PERCENTAGE YIELD IS 1.00
THE ANNUAL PERCENTAGE YIELD EARNED IS 0. 85
0131 NEW BALANCE
0101 PREVIOUS BALANCE S~ = CHECKING
0102 PAYMENT VIA OFFICE/MAIL
1231 * DEBIT/CHECK CARD TRANSACT *PCO1 5178
TAX PYMT CONVENIENCE F 800-4874567 CA
1231 * DEBIT/CHECK CARD TRANSACT *PCO1 5178
US TREASURY TAX PAYMEN 800-487-4567 DC
0103 * PREAUTHORIZED AUTO TRANSF
Ollb PAYMENT VIA OFFICE/MAIL
Ollb DRAFT PAID 536b
0116 * DEBIT/CHECK CARD TRANSACT * 0-448
THE UPS STORE #3763 MECHANICSBURG PA
OI17 DRAFT ~PAID-~ ~ - ~ 53b2
0117 ATM WITHDRAWAL 3500105667
HARRISBURG HOSPITAL HARRISBURG PA
0118 DRAFT PAID 5363
0119 ATM WITHDRAWAL *442184475
WEIS MARKETS #58 MECHANICSBUR PA
0122 PREAUTHORIZED WITHDRAWAL 9230329885
ADAMS ELECTRIC D ELEC PAYMT
0121 * DEBIT/CHECK CARD TRANSACT *019886484
SUNNYSIDE RESTAURANT CARLISLE PA
XXXX10
0
21894140
10000 2299440
1862302 41617 2
836935 4998677
-500000 44986 7
-4498177 500
1 81 1781
1781
2872045
510 00 3382045
-660 3381385
-265I00~ ~ ~ ~ ~ 3354885
-10 00 33448 85
527 00 38718 85
-686 23 31850 62
-1 00 31838 62
-14000' ` f { I 2993862
-15321` ( I I I 29715176
-14>3~00~ ~ ~ ~ ~ 2956776
-3811241 I I I I 29186152
O1Z2 DRAFT PAID 5365 -26 00 28921 2
0124 TRANSFER WITHIN SAME ACCO -50 44 28871 0$
0124 WITHDRAWAL -1500 00 13871 08
0124 DRAFT PAID 5367 -240 05 13631 03
0124 DRAFT PAID 5368 -111 68 13519 35
0124 DRAFT PAID 5371 -150 00 13369 35
TOTAL DIVIDEND YEAR-TO-DATE TOTAL FINANCE CHARGE YEAR-TO-DATE
for aN savings except IRA. for aU bans.
Oividands shown, if St 0 or over, wgl ba
reported to the Intamal Revenue Service
for this calendar year. NOTICE: Sea reverse side for important information.
BELCO
Commtwit;~,Credit Union
!_ gef~;~ing you there
MAIN OFFlCE:
449 Eisenhower Nvd.
Harrisburg, PA 17111
STATEMENT OF ACCOUNT
JOINT OWNERS
CALVIN A. SNYDER
Page
2
~ to
0125
0129
0201
0131
THE
THE
THE
0131
0101
0131
THE
THE
THE
0131
0101
0125
THE
THE
THE
0125
0131
TOTAL DIVIDEND Y
for aU savings except IR
Dividends shown, H S 10 or over, wtl br
reported to the Internal Revenue Service
0
a
10
1080131
08
,.
~~...~ ~Y.a
ti:
3'r
t•
TRANSFER WITHIN SAME ACCO -836 35 OOU 00
DRAFT PAID 5372 -12 00 4875 00
DIRECT DEPOSIT 1056023351 176 S3 6637 53
BENEFITS PENSION
DIVIDEND 11 6642 64
ANNUAL PERCENTAGE RATE IS 0.00
ANNUAL PERCENTAGE YIELD IS 0.00
ANNUAL PERCENTAGE YIELD EARNED IS 0. 24
NEW BALANCE 6642 64
------------------------
CLEARED DRAF
SUMMAR
Y
----
--
--
-
-------
--
5362 5363 **** 5365 5366 5367 5368 **
------------------------------------- ** 5371
------- 53
-- 72
-----
--
--
-
-------
--
PREVIOUS BALANCE S,~, = VAR RATE IRA ~^ ~ ~ y~~''
;`1- 16532 80
DIVIDEND 17 50 ~ 16550 30
ANNUAL PERCENTAGE RATE IS 1.25
ANNUAL PERCENTAGE YIELD IS 1.26
ANNUAL PERCENTAGE YIELD EARNED IS 1. 26
NEW BALANCE 16550 30
PREVIOUS BALANCE S~ = MONEY MARKET 18605 94
DIVIDEND 1 08 18623 02
ANNUAL PERCENTAGE RATE IS 1.40
ANNUAL PERCENTAGE YIELD IS 1.41
ANNUAL PERCENTAGE YIELD EARNED IS 1. 41
TRANSFER WITHIN SAME ACCO -1862 02 00
NEW BALANCE CLOSED: 012508 00
**CONTINUED~*
AR-TO-DATE TOTAL FINANCE CHARGE YEAR-TO-DATE
A. for aN loans.
E
~. CUNA MUTUAL GROUP
February 5, 2008
CUID # :27458
MARY ANNE PRICE
2 D ROUND RIDGE RD
MECHANICSBURG, PA 17055
RE: INDIVIDUAL RETIREMENT ACCOUNT OF CALVIN SNYDER
Dear MARY ANNE PRICE
CUNA Mutual Group extends its sincere condolences for the loss of CALVIN SNYDER. We administer the IRA program for BELCO
COMMUNITY CU, where CALVIN SNYDER maintained this account. You have been identified as a beneficiary of the IRA owned
by CALVIN SNYDER, and you are entitled to 100°!° of the funds in this account. The value of your share of this IRA as of the
owner's date of death is $16,532.80.
The IRS required CALVIN SNYDER to receive an Required Minimum Distribution (RMD) this year, which was not disbursed in full.
$884.11 must now be paid to you by December 31, 2008. Note: These funds cannot be transferred into an 1RA.
To receive the funds, complete and return the enclosed Benefit Selection Letter following the instructions below:
1. Complete the enclosed Benefit Selection Letter
- Make a withholding election(s) for the RMD
- Select how you would like to receive the remaining funds
- Select how you would like the payment made
- Make a withholding election(s) for the remaining funds
- Provide your Social Security number, date of birth, and your daytime telephone number
- Sign and date the letter
2. Return the letter in the envelope provided. If the letter is not returned by November 1, 2008, the owner's RMD will be
paid in order to avoid IRS penalties, and 10% federal withholding income tax wiN be withheld.
In addition, if the letter is not returned by the deadline for receiving the remaining payments (see page 2) ,you may be subject
to an IRS penalty. If you have questions, please contact a tax advisor.
3. Keep this letter and the Additional Information Form for your records.
Once the Benefit Selection Letter is received, BELCO COMMUNITY CU will be authorized to disburse the IRA funds in the manner
you elect. If you have any questions, contact the IRA Representative at BELCO COMMUNITY CU at (800) 642-4482.
CUNA Mutual Group
IRA Services
Enclosures: Benefit Selection Letter
Additional Information Form
Beneficiary Payment Option Booklet - B
Return Envelope
cc: BELCO COMMUNITY CU
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