HomeMy WebLinkAbout08-19-08 (2)J 15056041046
REV-1500 EX (05-04) ~tCIAL UsE oAfLY
PA~Department of Revenue
Bureau of Individual Taxes ~ ;~,, County Code Year File Number
Dept. 280601 INHERITANCE TAX RETURN ,~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~ ~ ~ ~ d ~Q
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
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De
ced
ent's Last Name Suffix D
ece
dent's Firs
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ame MI
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(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 Return O 2. Supplemental Return O 3. Remainder Return (date of death
prior to 12-13-8?_)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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
~~oS~~~ o.~, u~~~~y 7~7~;~~.~~~~'
Firm Name (If Applicable)
First line of address
l x-37 1-~~~LY Al ~~~
Second tine of address
City or Post Office State
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REGISTER OF WILLSrU~E ONLY
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DAT~JFILED ~-^~
ZIP Code ~-
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Correspondent's a-mail address: ~) ocZ B ,L q,,,v t,4 (,~ G~ I ~ C v ~
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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SJ~Pd~,TURE OF P SON E PQNSIBLE FOFj FILING RETURN DATE ~/
ADDR
SIGN PREP OTHE REPRESENTATIVE UATE
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041046 15056041046
1,5056042047
REV-1500 EX
Decedent's Social Security Number
'
Decedent
s Name:
RECAPITULATION
(~
~ ~
1. Real estate (Schedule A) . .......................................... .. 1. s
2. Stocks and Bonds (Schedule B) ..................................... .. 2. 7
~ I 7 ~ Z •
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. •
4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. •
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. ~ I I ~ I .
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 3 ,~ ~ ~ •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested......
.. 7. II II '7
? ~ ~ 1 ~ /
8. Total Gross Assets (total Lines 1-7) .................................. .. 8. ~ ~ ~ ~ J + •
9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ~ / / 7 3•
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. ~ 3 ~~•
11. Total Deductions (total Lines 9 & 10) ................................. .. 11. ~ 1 ~ ~ ~,
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 1C' C' ~ _S ~ ~ •
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........................ 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0 , 15.
16. Amount of Line 14 taxable r
at lineal rate X .0 ~5 b (G+ ~ 5 ~' ~O . 16.
17. Amount of Line 14 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
1,5056042047
Side 2
15056042047
p~I •
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REV-1500 EX Page 3 File Number
Decedent's Complete Address:
C ~ ~` 2c~ ~~ C~ . }~-~ L c t 2
STREET ADDRESS
CITY STATE
C ~<Jiv~'xxS ~/~
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit ~ j D ~"J . o
B. Prior Payments
C. Discount ~-) I CI 3J
Total Credits (A + B + C) (2)
3. InterestlPenalty if applicable ~ ~ ~ r /
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
~~', R`~S
`a' ,`~ [ 9
°~ ~ y
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~~ ~ ~ ~(i . v u
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 :.................................................................................... ...... ^
b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^
c. retain a reversionary interest; or .................................................................................................................... ...... ^ ~
d. receive the promise for life of either payments, benefits or care? ................................................................
...... ^ ~
v
l~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death ,~/
without receiving adequate consideration? ........................................................................................................ ...... ^ LJ
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ........ ...... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ,~/
contains a beneficiary designation? .................................................................................................................. ...... L/_I ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not 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)]. Asibling 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 ~soiex • t~-9n
COMMONJ~IEALTH OF PENNSYLVANIA
INHERITANCE 7AX RETURN
RESIDENT DECEDENT _ _
ESTATE OF
SCHEDULE A
REAL ESTATE
HEELER, GLENROY G. 21-07-00305
AU real properly 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 properly would be exchanged
between a wiMMtg buyer and a w~ting seder, neither being compelled to buy or sell, both having reasonable knowledge of the relevant fads. Real property which is jointly-owned with right of
survivorshi must be discbsed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Residential - 1149 Myerstown Road, Garners, PA 173241 $145,000.00
(see attached appraisal)
TOTAL (Also enter on line 1, Recapitulation) I i 1 4 5, 0 0 0. 0 0
(If more space is needed, insert additional sheets of the same size)
APPRAISAL REPORT
1149 MYERSTOWN ROAD
GARDNERS, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF GLENROY G. HEELER
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
COPY
Stif~vIMARY OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION:
TAX PARCEL NUMBER:
IMPROVEMENTS:
PROPERTY RIGHTS:
1147 Myerstown Road
Gardners, Pennsylvania
08-40-2650-008
One-story detached single-family dwelling.
Fee simple interest.
OWNERSHIP HISTORY: The subject property is owned by Glenroy G. Heller. The
property last transferred on April 19, 1994 for a reported
consideration of $1.00 and ownership transferred on deed
reference 36-5-989.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the valuation of the
subject.
OBJECTIVE: To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE: March 19, 2007.
HIGHEST AND BEST USE: Continued use as asingle-family residence.
COST APPROACH: N.A.
SALES APPROACH: $145,000
INCOME APPROACH: N.A.
FINAL VALUE CONCLUSION: $145,000
2
APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF GLENROY G. HEELER
the undersigned personally inspected the following described property:
All that certain piece or pazcel of land, with the improvements thereon erected, situate
in Dickinson Township, Cumberland County, Pennsylvania, bounded and described as follows:
Beginning at a point in the center line of public road leading to Myerstown, Township
Road T-524; said point being 626 feet, more or less, in a northerly direction along the center of
said public road from land now or formerly of Clyde Bitner; thence by the center line of T-524,
North 06 degrees 45 minutes East a distance of 300 feet to a point; thence along land now or
formerly of Harry M. and Nena M. Dennison, South 83 degrees 15 minutes East a distance of
200 feet to a point; thence along lands now or formerly of Eimer Soprano, South 83 degrees 07
minutes 38 seconds East, a distance of 100 feet to an iron pin; thence along land now or
formerly of Harry G. Linah, South 06 degrees 45 minutes West a distance of 299.79 feet to an
iron pin; thence along land now or formerly of Donald E. Neff, North 83 degrees 15 minutes
West a distance of 300 feet to a point in the center line of T-524, the place of beginning.
To the best of my knowledge and belief the statements contained in this report aze true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of March 19,
2007 is:
ONE HUNDRED FORTY-FIVE THOUSAND DOLLARS
$145,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
~~~%
Larry E. Foote
Certified General Appraiser
GA-000014-L
INTENDED USE OF THE APPRAISAL
The intended use of this appraisal is to estimate the Mazket Value of the subject
property as of March 19, 2007.
Mazket Value is defined as the most probable price which a property should bring in a
competitive and open mazket under all conditions requisite to a fair sale, the buyer and seller,
each acting prudently, knowledgeably and assuming the price is not affected by undue
stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the
passing of title from seller to buyer under conditions whereby:
a. Buyer and seller aze typically motivated.
b. Both parties aze well informed or well advised, and each acting in what
he considers his own best interest.
c. A reasonable time is allowed for exposure in the open mazket.
d. Payment is made in terms of cash in U.S. dollazs or in terms of financial
arrangements comparable thereto.
e. The price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions granted
by anyone associated with the sale.
Source: Office of the Comptroller of the Currency, 12 CFI §34.42(f).
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal Terminology and Handbook,
published by the Appraisal Institute, as "the most profitable likely use to which a property can
be put". The opinion of such use may be based on the highest and most profitable continuous
use to which the property is adapted and needed, or likely to be in demand, in the reasonable
near future.
However, elements affecting value that depend upon events or a combination of
occurrences which, while within the realm of possibility, aze not fairly shown to be reasonably
probable, should be excluded from consideration. Also, if the intended use is dependent on an
uncertain act of another person, the intention cannot be considered.
Based on the above definition and after seeing the site, neighborhood, and azea, it is my
opinion that the present use of the subject is its Highest and Best Use.
4
SITE DATA
ADDRESS: 1149 Myerstown Road
TOWNSHIP: Dickinson
COUNTY: Cumberland
STATE: Pennsylvania
LOT SIZE: 2.07 acres.
SEWERS: On-site septic system.
WATER: On-site well.
ELECTRICITY: GPU
LANDSCAPING: Typical for the area, with a sodded lawn, mature trees and shrubs.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: One-story detached single-family dwelling containing approxi-
mately 1,288 square feet of gross living area above grade.
CONDITION: Exterior: Average
Interior: Average
ROOMS: First Floor: Living room, kitchen with dining area, three bedrooms
and a full bathroom.
Basement: Full, with a partially finished recreation room.
EXTERIOR: Foundation: Concrete block.
Walls: Brick, with a partial aluminum front wall.
Sash: Wood-framed, single-glazed.
Gutters: Aluminum, painted.
Roof: Gable, with shingles.
Storm units: Combination, throughout.
5
INTERIOR, PRINCIPAL ROOMS: Flooring: Hardwood and carpet.
Walls: Plaster
Ceilings: Plaster
Trim: Wood, natural finish.
KITCHEN: Cabinets: Wood, natural finish.
Counters: Formica
Walls: Plaster, painted.
Flooring: Carpet
Sink: Double-bowl, porcelain.
BATHROOM: Flooring: Carpet
Walls: Ceramic the blocks and papered plaster.
Bathtub: Built-in, with shower.
Lavatory: Vanity
Water closet: Two-piece.
CONSTRUCTION: Joists: Wood
Beams: Wood
Columns: Concrete block.
Plumbing: Copper, plastic and iron.
HEATING: Oil-fired hot water.
HOT WATER: From the furnace.
ELECTRIC: Circuit breaker system.
OTHER: There is a brick fireplace with raised hearth located in the basement
recreation room. Attached to the front of the dwelling is a small concrete porch and attached to
the reaz of the dwelling is an enclosed porch. Also located on the site is a detached brick two-
car garage.
GENERAL CONDITION: All improvements are considered to be in average condition on the
interior and on the exterior, with mechanical systems appearing to be adequate and functioning
properly.
6
THE APPRAISAL PROCESS
Three approaches to value are generally included in an appraisal report. These
techniques include the cost approach, sales comparison approach, and income approach to
value.
The cost approach to value is based on the assumption that the reproduction cost of a
building plus land value, tends to set the upper limit to value. A key assumption is that a newly
constructed building would have advantages over the existing building, therefore an evaluation
focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to
anew facility. Due to the age of the subject improvements, the cost approach is considered to
be inappropriate and has, therefore, not been included in the development of this appraisal
report.
The sales comparison approach to value assumes that under normal conditions, a given
number of parties acting intelligently and voluntarily, tend to set a pattern from which value
can be estimated. Application of this approach relies on a comparison of the subject with a
sufficient number of recent transactions of compazable properties in the market, based on a
common unit, such as price per square foot of building area.
The income approach concerns itself with present worth of the future potential benefits
of a property. The initial estimate involves the net income, which a fully informed person is
justified in assuming the property will produce during its remaining useful life. This estimated
net income is then capitalized into a value estimate, based upon the level of risk as compazed
with that of a similaz type and class. Since homes similar to the subject are not typically
utilized asincome-producing investment properties, the income approach to value is considered
to be inappropriate and has, therefore, not been included in the development of this appraisal
report.
7
SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the subject property, the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each comparable sale as to
time of sale, size, location, as well as all other factors that might affect value. A resume of
some of the sales considered by the appraiser is as follows:
SALE NO. 1:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
117 Frost Road, Gazdners.
June 9, 2006.
$120,000
1,014 squaze feet.
$118.34 per squaze foot.
SALE NO. 2:
Location: 4506 Cazlisle Road, Gazdners.
Date of Sale: February 7, 2007.
Sale Price: $130,400
Size: 1,518 squaze feet.
Unit Price: $85.90 per square foot.
SALE NO. 3:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
121 Stonehouse Road, Cazlisle.
April 18, 2006.
$137,000
1,344 square feet.
$101.93 per square foot.
The appraiser, in addition to the sales listed, also considered several additional sales in
arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this
page aze dollar adjustments reflecting market reaction to those items of significant variation
between the subject and comparable properties. If a significant item in the comparable
property is superior to, or more favorable than, the subject property, a minus (-) adjustment is
made, thus reducing the indicated value of the subject; if a significant item in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus
increasing the indicated value of the subject.
After making all of the necessary adjustments, it is the appraiser's considered opinion
that the indicated value of the subject property by the Sales Comparison Approach is $145,000.
8
SALES COMPARISON ANALYSIS
ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3
Address 1149 Myerstown Rd.
Gardners 117 Frost Road
Gardners 4506 Cazlisle Road
Gardners 121 Stonehouse Road
Carlisle
Proximity to Subject
Sale Price N.A. $120,000 $130,400 $137,000
Price / Sq. Ft. GLA N.A. $118.34 $85.90 $101.93
Data Source Inspection Courthouse & Central Penn MLS Courthouse & Central Penn MLS Courthouse & Central Penn MLS
ADJUSTMENTS DESCRIPTION DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. DESCRIPTION $ Adjust.
Sales or Financing
Concessions
None
None
None
Date of Sale /Time As of 3-19-07 6-9-06 2-7-07 4-18-06
Location Average Similar Similar Similar
Site /View 2.07 acres .66 acre +7,100 .47 acre +8,000 2.33 acres
Design and Appeal One-story detached Similar Similar Similar
Construction Brick Vinyl siding +5,000 Brick Brick
Age 44 years 15 years -12,000 50 years 29 years
Condition Average Similar Inferior +6,500 Inferior +7,000
Above Grade
Room Count Tot. Bed. Bath Tot. Bed. Bath Tot. Bed. Bath Tot. Bed. Bath
5 3 1 6 3 1 -2,000 6 3 1 -2,000 6 3 1 -2,000
Gross Living Area 1,288 square feet 1,014 square feet +8,200 1,518 square feet -6,900 1,344 square feet
Basement &.Finished
Rooms Below Grade Full basement with
partially fin. rec. rm.
Full basement.
+500
Full basement.
+500
Futl basement.
+500
Functional Utili Ave a Similar Similar Similar
Heatin / Coolin Oil-fired hot water Baseboard electric Oil-fired hot water Oil-fired hot air
Gara / C Two-car a None +15,000 One-car c +12,000 Two-car e
Porches, Patios
Pools, etc. Porch, enclosed
rch.
Front stop
+2,000 Front stoop, concrete
tio.
+1,000 Front stoop, concrete
tio.
+1,000
Special Energy
Efficient Items Typical for the
re 'on,
Similar
Similar
Similar
Fire lac s Fire lace None +1,000 Woodburnin stove None +1,000
Other (e.g. kitchen
equip., remodeling)
Net Ad'. total
Indicated Value
of Subject
Built-ins.
Similar
+24,800
144,800
Similar
+19,100
149,500
Siiiu]ar
+7,$00
145,300
FINAL INDICATED VALUE OF SUBJECT PROPERTY: $145,000
CORRELATION
Correlation may be defined as "the bringing together of parts in a proper relationship."
The parts of this appraisal report are the following approaches to value your appraiser used:
Value Indicated by Cost Approach N.A.
Value Indicated by Sales Comparison Approach $145,000
Value Indicated by Income Approach N.A.
These approaches are representative of the market value of the subject property. I have
carefully reexamined each step in each method, and I believe the conclusions accurately reflect
the attitude of typical purchasers of this type property in this neighborhood. It is my belief that
this reexamination has confirmed the original conclusions.
The Cost Approach will result in an excellent estimate if all elements are figured
accurately, because no prudent person will pay more for a property than the cost to produce a
substitute property with equal desirability and utility. Purchasers of the type of dwelling
typical of the subject property are more concerned with amenities than with hypothetical
replacement of the property. Due to the age of the subject improvements, the Cost Approach is
considered to be inappropriate and has not been included in this appraisal report.
The Sales Comparison Approach was based on several recent sales of properties similar
to that of the subject, all of which are located in the same general area. The adjusted sales
prices are most consistent under comparison. This approach is the most reliable because it
reflects the reactions of typical buyers and sellers in the market.
The Income Approach is most applicable to income producing properties or properties
that are primarily utilized for income producing purposes. Purchasers of income producing
properties are willing to pay no more for a particular property than the net operating income
will support. Since the majority of properties similar to the subject are not utilized for income
producing purposes, this approach to value has not been included in this appraisal report.
Therefore, as a result of this appraisal and analysis, it is this appraiser's considered
judgment and opinion that the Market Value of the subject property, as of March 19, 2007, is:
ONE HUNDRED FORTY-FIVE THOUSAND DOLLARS
$145,000
10
UNDERLYING ASSUMPTIONS AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to
the title, which is assumed to be marketable. The property is appraised as though under
responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property, and the boundaries are taken from records
believed to be reliable.
4. I assume that there are no hidden or unapparent conditions of the property, subsoil or
structures which would render it more or less valuable. I assume no responsibility for
such conditions or for engineering which might be required to discover such factors.
The information, estimates, and opinions furnished to me and contained in this report
were obtained from sources considered reliable and believed to be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. This report is to be used in its entirety and only for the purpose for which it was
rendered.
7. Neither all nor any part of the contents of this report (especially any conclusions as to
value, the identity of the appraiser or the firm with which he is connected) shall be
reproduced, published, or disseminated to the public through advertising media, public
relations media, news media, sales media, or any other public means of communication,
without the prior written consent and approval of the appraiser.
This appraisal was prepared for the exclusive use of the client identified in this appraisal
report. The information and opinions contained in this appraisal set forth the
appraiser's best judgment in light of the information available at the time of the
preparation of this report. Any use of this appraisal by any other person or entity, or
any reliance or decisions based on this appraisal are the sole responsibility and at the
sole risk of the third party. The appraiser accepts no responsibility for damages
suffered by any third party as a result of reliance on or decisions made or actions taken
based on this report.
11
CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
I . The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions aze limited only by the reported
assumptions and limiting conditions, and are my personal, impartial, and unbiased
professional analyses, opinions, and conclusions.
3. I have no present of prospective interest in the property that is the subject of this report,
and no personal interest with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the
parties involved with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting
predetermined results.
6. My 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. To the best of my knowledge and belief, the statements of fact contained in this
appraisal report, upon which the analyses, opinions, and conclusions expressed herein
are based, are true and correct.
8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of
my assignment or by the undersigned) affecting the analyses, opinions, and conclusions
contained in this report.
9. This appraisal report has been made in conformity with the Uniform Standards of
Professional Appraisal Practice adopted by the Appraisal Standards Board of the
Appraisal Foundation, and is subject to the requirements of the Code of Professional
Ethics and Standards of Professional Conduct of the National Association of Realtors
Appraisal Section.
12
10. No one other than the undersigned prepared the analyses, conclusions, and
opinions concerning real estate that aze set forth in this appraisal report.
~~~
Larry E. Foote
Certified General Appraiser
GA-000014-L
13
PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers,
along with all providers of personal financial services are now required by federal law to
inform their clients of the policies of the firm with regard to the privacy of client nonpublic
personal information. As professionals, we understand that your privacy is very important to
you and are pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as "nonpublic
personal information" about you. This information is used to facilitate the services that we
provide to you and may include the information provided to us by you directly or received by
us from others with your authorization.
We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as necessary or as required by
law. By way of example, a necessary disclosure would be to our independent contractors, and
in certain situations, to unrelated third party consultants who need to know that information to
assist us in providing appraisal services to you. All of our independent contractors and any
third party consultants we engage are informed that any information they see as part of an
appraisal assignment is to be maintained in strict confidence within the firm. A disclosure
required by law would be a disclosure by us that is ordered by a court of competent jurisdiction
with regard to a legal action to which you are a party.
We will retain records relating to professional services that we have provided to you for
a reasonable time so that we are better able to assist you with your needs. In order to protect
your nonpublic personal information from unauthorized access by third parties, we maintain
physical, electronic and procedural safeguards that comply with our professional standards to
insure the security and integrity of your information.
14
LARRY E. FOOTE
REAL ESTATE APPRAISER
EXPERIENCE:
1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa.
Principal Broker, LaRue Development Company, Carlisle, Pa.
1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa.
1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa.
Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile
home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office
buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers,
warehouses, and manufacturing facilities.
EDUCATION:
Bachelor of Business Administration, Pennsylvania State University, 1976.
Associate Bachelor of Business Administration, Harrisburg Area Community
College, 1974.
Diploma, Carlisle Senior High School, 1965.
Certificate, Pennsylvania Realtors Institute, GRI I, GRI II, GRI III.
Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104,
CI 105.
Standards of Professional Practice, American Institute of Real Estate Appraisers.
Real Estate Appraisal Principles, American Institute of Real Estate Appraisers.
Residential Valuation, American Institute of Real Estate Appraisers.
Appraisal Procedures, Appraisal Institute.
Principles of Income Property Appraising, Appraisal Institute.
Case Studies in Real Estate Valuation, Appraisal Institute.
Report Writing and Valuation Analysis, Appraisal Institute.
PROFESSIONAL LICENSES:
General Appraiser #GA-000014-L, Commonwealth of Pennsylvania.
Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania.
PROFESSIONAL DESIGNATIONS:
GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl-
vania Association of Realtors.
CRS: Certified Residential Specialist, awarded by the Realtors National Market-
ing Institute of the National Association of Realtors.
CCIM: Certified Commercial Investment Member, awarded by the Realtors
National Marketing institute of the National Association of Realtors.
PROFESSIONAL ORGANIZATION AFFILIATIONS:
National Association of Realtors Appraisal Section.
Greater Harrisburg Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
15
PAST CLIENTS:
Borough of Carlisle
Keystone Financial Mortgage
Cornerstone Federal Credit Union
Pennsylvania State Bank
Commerce Bank
Cumberland-Perry Association for Retarded Citizens
Carlisle Suburban Authority
Members 1$` Federal Credit Union
Pennsylvania National Bank
Evans Financial Corporation
Greenawalt & Company, CPA
Smith's Transfer Corporation
Carlisle Department of Parks and Recreation
Executive Relocation Services
Carlisle Area School District
Messiah Homes, Incorporated
ERA Eastern Regional Services
Pennsylvania Turnpike Commission
Chase Home Mortgage Corporation
Defense Activities Federal Credit Union
Pennsylvania State Employees Credit Union
PNC Mortgage Corporation
F&M Trust Company
National City Mortgage Corporation
Washington Mutual Home Loans, Inc.
Prudential Relocation Services
Lender's Choice
Market Intelligence, Incorporated
United Telephone Employees Federal Credit Union
Cumberland County Commissioners
Allstate Enterprises Mortgage Corporation
Dickinson College
PPG Industries, Incorporated
Gettysburg College
Redevelopment Authority of Cumberland County
Record Data Appraisal Services, Incorporated
First United Federal Savings Association
Fulton Bank
United States Marshall Service
GMAC Mortgage Corporation
C+rrstown Bank
Letterkenny Federal Credit Union
BancPlus Mortgage Corporation
Coldwell Banker Relocation Services, Incorporated
Central Pennsylvania Savings Bank
Mellon Bank
Provident Home Mortgage Corporation
Drovers Bank
American Home Bank
Trans Union
M&T Mortgage Corporation
Cody Financial Mortgage Services
Waypoint Bank
Northwest Savings Bank
Blue Ball National Bank
Adams County National Bank
Countrywide Home Loans
Aarrow Mortgage
Various law ferns and individuals
16
PHOTOGRAPHS OF THE SUBJECT DWELLING
17
18
COMPARABLE SALE NO. 1
COMPARABLE SALE NO. 2
COMPARABLE SALE NO. 3
kEV iW3 Ex-(b971
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STACKS R BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HEELER, GLENROY G. 21-07-00305
All property jointly-owned with right of survivorship must be disclosed on Schedule f.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
American Enterprise Investment Services 1,961.73
(mutual funds)
2. American Enterprise Investment Services 39,800.00
(brokerage account)
CNL Holtels & Real Estate 1,000 shares $20,000.00
WP Carey CPA14 1,600 shares 19,800.00
TOTAL (Also enter on line 2, Recapitulation) I $ 41 , 7 6 2 . 0 0
ns ,,,,,,,, ,,,,,,,,,, ,~ „aerial ;nenrf orlrl;tinnol choo4c of tha cams ai~al
04/02/2007 13:36 7173373379 SANDOE SANDOE & ASSO PAGE 03
93007782G3U 1004 Individual.
Ameripri~e Brnkcragc Account
Account Number Owncrshin
00064342447 G 021 Tnusl.
Mutus-1 Funds
Account Numbez Total value
0].1309271960002 T1,9C,1.73
zk of sliares
1.,955 Cr3
Asset Value Per Share
1.00
Annuities -Post 1985
Account Number Total Value
93005272087 ~ W4 530,876.45
9300GR74101 4 (104 $15,144.92
930(16891916 4 U(>'4 S24,U07. SU
93006891.91.8 0 0(14 S 1.01.,097.68
93007021.593 2 (N14 $56,4RS.03
93007167559 7(1(14 SG.537.R I
93(]07746928 4004 569.025.17
9:1007772882 0 t1f14 $9G,1R(1.37
9:10077826:101.004 $RO.R41..C,7
Ameriprise Brokerage Account
Account Number Total yalt+e
00(164342447 G 021. $39.800.04
Client Name: GLENROY G HEELER
Date of Death: 03/19!2007
Account: tD4342447 B 021
Valuation Date: 03!19!2007
EstimaUed Values
Nd,
,.~ .. ,~i>'rWd41'It:.RIt1'jitf~tl.l
... .:,I,
!t}its ,; ~,.~kgiM'k'~,.' ';'; ,•~'`: `'~
`
f~Nie,
~.t'aittal,.
1 GNL FI~TELS tl RE CNLHDI 12<i17M101 1000 S2D,000.00
,, .; .
•~'~,:~;,a',
.x:79!
Total3ecurltles Value f39,000.D0
.;'
,
,' ,,,
~•~.;~ s
.
i ~~t'il41P11~~~1 ~ . , ;
., , ~ ~3~ .
,`
The date of death ~-alues prrn~ded are for esta.tc tax purposes and arc not a value to be paid. Accounts may be
subject to tnarket fluctuation as governed. by each product. Please note that the values indicated for any Life
Insurance product(s) reflect the gross death benefit at date of death. n.ot. the cash value, Values for an.y proprietary
mutual fiords inehide accrued dividends as applicable. Values provided for brok.eragc products arc manually
calculated. and should be used a5 esti+nalcs only. The prices used to provide values are estintates obtained :from.
rnuside sources believed to be reliable. An+eriprise Financial provides these values as a service to its clients. Achwl.
values used in preparation of tut rehires or for plannint; purposes should be ~•erificd by your Iega1 and accounting
advisors.
We appreciate the opportunely to be of service to you. Please cont<~a us if yrn+ have ang questions.
HEV-1508 EX . (1 97111)
SCHEDULE E
COMMONWEALTH Of PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHRESIDENT D ~ DENT RN PERSONAL PROPERTY
ESTATE OF FILE NUMBER
HEELER, GLENROY G. 21-07-00305
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~ Various household items sold at auction (see attached) 922.00
2. Lawn tractor, various tools and garden items 1,000.00
3. Automobile 3,900.00
4. Refund Erie Insurance 415.00
5. Refund Mutual of Omaha 160.00
6. Unum Life Insurance 879.00
7. PNC 1,940.00
8. Railroad Retirement Death Benefit 1,079.00
9. Refund Shipley 896.00
TOTAL (Also enter on line 5, Recapitulation) I ; 1 1 , 1 91.0 0
(If more space is needed, insert additional sheets of the same size)
~~.fi-:
~,.~ --
t-~'
CONSIGNOR'S NAME____;,~.I___~~1i ,c~ _ Kasey's Auction Service
~~~'~ 408 N. Baltimore St.
ADDRESS `_-_-_-_-- `~
--------- - Mt. Holly Springs,. PA 17065
(717)258-5858
PHONE ZIP CODE -
• •. r f - ~
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~-~ ~~ 1. .~ ~ . ! 51-~.c~.. ~ ~ .. ~ L, ~ n C
SHEET #-T._OF~~ TOTAL SHEETS
~oons~gno ~o ~ hsl~onstyou two sebnytt,e Hems fisted above 8 on
~ em the owner of the above Ifated items and hego~od~title erW he right
to sail them. I that the (tams Aeted are nee from all encumbrances.
~ agree ro acp~t as reRPonsibilfry for P~9 9~d ale and for delhrary
of b the purcttewer. K r agreed that the consignee is not responsible
bathe toes of ary item due b fse, theft, aammaaggee etc. I understand that
a % oomm~eeion wtll t>e ddeduded from the gross sales
ofrry items. 'No Bid' items wip be d~ppsad of at the discretion of the
Atxtilorteer/Putction Flottse. Payment wilt be made to the consignor within
-days from date of sale.
/' ! ~ r ~` i
i~ ~ I i
~~ ~'*~' d 1 ~ it' ~.~`-'' Date 1
j '' !~ ~ Consignor Signature t 1 i
,% j ^~ ~ ~I q . Date `/ l.r ~l~
' ' A~ctloneer! Slgft Signature !!!
COI~SIGNZSR'S CHECK IN COPY
En f ~- (~~ ..: r ~ ~ ,
Ka~ey s u~tion Service '
408 N. Baltimore St.
t. Mt. Holly Springs, PA '17065
__3 (717)258-5858 ~
i ~ ~ ~ L=
ts^_cd~ ~ ]a l_~iit.
T ~ t~.~ - % ~ ~ ~ ZIP CODE ~ "~' d~ ~~ .
SHEET #_ '~-OF-~~ TOTAL SHEETS
~ s~hea~ts b the t~brdbder~bfrbpuedi~c~eucflon. oertlry t at
t am the owner of the above I sled Items aanndd have Stood tltla end the ngtrt
b se0 tlrerrr. I certlylhffi the Nerrre listed are fiee fiom ell incumbrances.
1 b accy't as raepons~iily for. providing good title and for del"nrery
d tlse to be paahaeer. It is agreed tlSaYttte correignee is not reeponsilNe
for the loss of any item due-b flre,lheR, ~ed etC. I inderatand that
a % cortrrnissbn wiq be from the gross sales
ofmy isms-'No t~td' items vWil be d~poeed of ffi the discretbn of fhe
Mx~ioneed/y~dlan 1-louse. Payment wiU be made to the consignor within
days from daps( of sale.
!~ it ~ ~~ ~ r f 7
~'~ ~, ,.~ ~ ii ~ Date - / ~ C' .r
~~,~ `,`_
AIJr'AV ~\~ AAAV
~' r (~ I ~ " I ~' ~ '
rtwasos ex. h_sr)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HEELER, GLENROY G. 21-07-00305
If an asset was made joint within one year of the decedents date of death, R must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
A.
B.
C.
JOINTLY-OWNED PROPERTY:
RELATIONSHIP TO DECEDENT
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
Include name of financial instltution and bank account number or similar identirying number. Attach
deed for jointly-held real estate.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
~' A. 1999 PNC Bank - account 31600261156 6,477.00 50 3,239.00
TOTAL (Also enter on line 6, Recapitulation) ~ S 3, 2 3 9. 0 0
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT DF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 17128-0601
ROGER G HEELER
685 N MIDDLESEX RD
CARLISLE PA 17013
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1548 EX AFP (06-05)
DATE 04-07-2008
ESTATE OF HEELER GLENROY G
DATE OF DEATH 03-19-2007
FILE NUMBER 21 07-0305
COUNTY CUMBERLAND
SSN/DC 202-03-0029
ACN 07120181
APPEAL DATE: 06-06-2008
(See reverse side under Objections)
Amount Remitted ~-
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS <"~
-------------------------------------------------------------------------------------------
REV-154$ EX AFP C03-05)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 04-07-2008
ESTATE OF HEELER GLENROY G DATE OF DEATH 03-19-2007
FILE N0. 21 07-0305 S.S/D.C. N0. 202-03-0029
COUNTY CUMBERLAND
ACN 07120181
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 31bD0261156
TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST 6()TIME CERTIFICATE
DATE ESTABLISHED 05-05-2005
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
6,477.20 NOTE:
X 0.500
3,238.60
.00
3,238.60
X .45
145.74
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) AMOUNT PAID
INTEREST I5 CHARGED THROUGH 04-15-2008 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 145.74
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.35
TOTAL DUE 149.09
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN E1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YDU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
REV-is10 Ex. ~1-9n
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
HEELER, GLENROY G.
SCHEDULE G
INTER-VIVOS TRANSFERS 8~
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21-07-00305
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR REUTlONSHIP TO DECEDENT AND THE DATE OF TRANSFER
ATTACHACOPV OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE VALUE
1.
Ameriprise Annuities - Post 1985
Account Number:
93005272087 5 004 30,876.45
93006874101 4 004 15,144.92
93006891916 4 004 24,007.50
93006891918 0 004 101,097.68
93007021593 2 004 56,485.03
93007167559 7 004 6,537.81
93007746928 4 004 69,025.17
93007772882 0 004 96,180.37
93007782630 1 004 80,841.67
TOTAL (Also enter on line 7, Recapitulation) ~ S 4 8 0, 1 9 6. 6 0
(If more space is needed, insert additional sheets of the same size)
RiverSource Llfe Insurance Company
RiverSource funds
Ameriprise Certificate Company
Ameripri~e Brokerage
70100 Ameriprise Financial Center
Minnegpolie, MN 55474
March 28, 2007
MARK ERIC SANDOE
FL 1
1105 SHRIVERS CORNER RD
GETTYSBURG. PA 17325-8369
Dear MARK ERIC SANDOE:
We have received notification of GLENROY G HEL.LER's death. The deceased's Warne appears on the following
accounts. At the end of this letter, you. wiN find. a list of beneficiaries shown in our initial review of tltie deceased's
accounts.
Account Infornnat~on
Mutual Funds
Account Number Ov~e,,~hi~
O 1130927 196 0 002 Trust
Annuities -Post 1985
/account Number Owne~J~i
93005272087 5 004 lod.ividusl
93006874101 4 004 individual
93006891916 4 004 Individual
9300689191 8 0 004 individual
93007021593 2 004 individual
93007167559 7 004 Individual
93007746928 4004 individual
93007772882 0 004 individual
930077826301004 individual
Ameriprisc BrokcrAge Account
Account Numl~e[ Ownership
00064342447 6 021 Trust
Account Disposition
REV-1511 EX+ (12-99)
'
SCMEOIiLE N
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HEELER, GLENROY G. 21-07-00305
_ Debts of decedent must be reported on Schedule !.
ITEM
_ NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: _
~ Prepaid --
B ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representatrve(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City __ _ State Zip
Year(s) Commission Paid:
2. AttorrmyFees Joseph D. Buckley, Esquire 12,900.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City ~ __ _ State Zip
Relationship of Claimant to Decedent
a. Probate Fees 6 0 0.0 0
5. Accountant's Fees
6. Tax Retum Preparer's Fees
~~ Advertising Fees CC Law Journal 75.00
The Sentinel 159.00 234.00
8. Appraisal Fee (house) 300.00
9. Auctioneer Fees 459.00
TOTAL (Also enter on line 9, Recapitulation) I $ 1 4 , 4 9 3 . 0 0
(If more space is needed, insert additional sheets of the same size)
REV~15~2 cx • i%-~~l
GOPAPAONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
_ RESIDENT DECEDENT
ESTATE OF
HEELER, GLENROY G.
FILE NUMBER
21 -07-00305
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1.
Metropolitan Edison 25.00
2. Carolyn R. McQuillen, Tax Collector 305.00
TOTAL (Also enter on line 10, Recapitulation) I $ 3 3 0 . 0 0
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES. & LIENS
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
HEELER, GLENROY G. 21-07-00305
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
t TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
~ Roger G. Heller son 50$
685 S. Middlesex Road
Carlisle, PA 17013
2. Evelyn Heller daughter-in-la 50~
224 S. York Street
Mechanicsburg, PA 17055
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
» 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
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ $
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
GLENROY G. HEELER
I, Glenroy G. Heller, domiciled and resident at 1149 Myerstown Road„ Dickinson
Township, Gardners, Cumberland County, Commonwealth of Pennsylvania, declare that
this document is my Will and revoke all my previous Wills and Codicils.
I.
IDENTIFICATIONS AND DEFINITIONS
I am a widower . I have one living child, Roger G. Heller, an adult. My other son,
Joel, has passed before me leaving a widow, Evelyn Heller, my daughter in law, who I
consider my daughter. She and my son, Roger, are referred to in the Will as "my
children".
II.
PAYMENT OF EXPENSES, DEBTS, AND TAXES
I direct my Executor to pay medical, funeral, and administrative expenses and all
taxes payable by reason of my death, before any division of my estate. My Executor shall
not attempt to have any part of such taxes apportioned among the recipients of property
includible in determining the amount of such taxes. Proceeds on insurance on my life up
to the maximum allowable as an exemption from Pennsylvania Inheritance Tax and
distributions from pension and profit sharing plans exempt from federal estate tax, all of
which are payable to my Trustee or any beneficiary (other than my estate), shall not be
used to pay debts, taxes, expenses of administration or other charges against my estates.
III.
CHILDREN SURVIVING
If my children survives me, I devise, bequeath, and appoint all my property real,
personal and intangible to them both in equal shares, share and share alike, fifty percent
to Roger and fifty percent to Evelyn.
If either my son Roger or my daughter in law Evelyn should predecease me the
one half share of my estate that he or she would have received shall be equally devided
among his or her surviving children.
IV.
FIDUCIARIES
Executor: I nominate and appoint as Executor of this Will my son, Roger G.
Heller, to serve without bond.
}
Powers: I give my fiduciaries, including successor fiduciaries, all the powers
contained in Chapter 71 of the Pennsylvania Probate, Estates and Fiduciaries Code at the
time of the execution of this Will, and those powers are incorporated by reference.
V.
MISCELLANEOUS
Survival Defined: No person shall be deemed to have survived me or to be living
at my death if he/she shall die within thirty (30) days after my death.
In testimony of which I now sign this Will, in the presence of witnesses whose
names will appear below, and request that they witness my signature and attest to the
execution of this Will, this 19th day of July, 2006 at 1237 Holly Pike, Carlisle,
Cumberland County, Pennsylvania.
enroy . Hel r
.. >
Glenroy G. Heller , in our presence, signed this instrument. Before he signed it, he
declared to us that it was Will and requested that we act as witnesses to its execution. We
believe him to be of sound mind, possessing testamentary capacity, and not subject to
undue influence, fraud, or coercion. We now, in his presence, and in the presence of each
other, sign below as witnesses, all on this 19th day of July, 2006, at 1237 Holly Pike,
Carlisle, Cumberland County, Pennsylvania.
residing at 1237 Holly Pike, Carlisle, PA 17013.
tr.~t"~ ;,~. ~~ %~-y~n.~~~ residing at 34 Summerfield Drive, Carlisle, PA 17013
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss
We, Joseph D. Buckley and Cheryl L. Bennecoff, the witnesses whose names are
signed to the foregoing instrument, being duly qualified according to law, do depose and
say that we were present and saw Testator sign and execute the instrument as~his Last
Will: that he signed willingly and for the purposes therein expressed; that each of us in
the hearing and sight of the Testator signed the Will as witnesses; and that to the best of
our knowledge the Testator was at that time eighteen (l8) or more yeazs of age, of sound
mind, and under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by Joseph D. Buckley and
Cheryl L. Bennecoff, witnesses, thi
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