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Home My WebLink About03-1047 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Jack D. Hoffman No. t~,/'~- /~q7 also known as To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 1 8 2 - 4 0- 4 7'4 6 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut o r named in the last will of the above decedent, dated bJovember 7 xX~ 2003 and codicil(s) dated N/A (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in C u mb e r 1 a nd County, Pennsylvania, with h ..:Ls last family or principal residence at I 't21 g-[nor R]vcl; Carlisle (Monroe Townsh±p} , Cumberland County, PA (list street, number and muncipality) Decendent, then 55 years of age, died at Manor Care, Carlisle~ PA ..... Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not t~etvjctim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ $ 0 0.0 0 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ $ 500.00 Value of real estate in Pennsylvania situated as follows: 1331 Kiner Blvd, Carlisle, PA 17013 WHEREFORE, petitioner(s) respectfully keque, st(s)ethnet probate of the last will and codicil(s) presented herewith and the grant of letters. ~e s ~ am a r y (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~ - To~/flh iii York Springs, PA 17372 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF Cumberland The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ,- ~a~d~r~a before me this 19th __day of ~'~ K. '$assaman ~' ~December ~t~_ 2003J ~ No. Estate Of JACK D. HOFFMAN , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW December ~5~ ~9~2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated November 7, 2003 described therein be admitted to probate and filed of record as the last will of J a c k D. H o f f m a n and Letters T e s t am e n t a r y are hereby granted to Snndrm K. .gmggmmmn FEES Probate, Letters, Etc .......... $ ff~ Da~e F. ShugharC, 3~. 19373 Short Certificates( ) .......... $~~ m~o~v ~Sup. ct. ~.~. ~o.~ mnon ................ 35 East H~gh Sereee, Su~ee 203 $ /~.~ 0 ADD.SS TOTAL $~.~ Carlisle, PA 17013 .......... PHONE This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. ~'~ .... ~°cal"~Reg's tra"--7'~' ~-r 7 P ~ 8 5 3 4 3 2 ~* /'~ ~.,,~_ -/-..,,~ No. ~ - Date H~o5.;~,, 2./a7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS ,.~..T CERTIFICATE OF DEATH .~,,K '. Jack D. Hoffman j~x.._, j~.,?_?~,,~.~, I~~.~ ~, ~'~ ~ ' o~-- ....... ~ ~le ~ --9746 ~~r ~4,' 2~3 / - ~ ~lisle, PA 17013 ~ ~ , ' ..... ~ OX ~-----. . PA Cr~. Sty., 3125 Walnut St. ~ ~ t~ b.,, ~ ~ ~'~ ................................................ ~ ~.- o. LAST WILL AND TESTAMENT OF JACK D. HOFFMAN I, JACK D. HOFFMAN, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby publish and declare the following as and for my Last Will and Testament, hereby revoking any and all Wills by me at any time heretofore made. ITEM I I direct that all of my legal debts, the expenses of my last illness, and my funeral expenses be paid from my residuary estate, as soon as practicable after my decease, as part of the expenses of the administration of my estate. ITEM II All of the rest, residue, and remainder of my estate, real, personal or mixed, of whatsoever kind and nature and wheresoever situate at the time of my decease, I give, devise, and bequeath to Sandra K. Sassaman, IN TRUST, to be administered, and distributed in accordance with the following provisions: A. My Trustee shall hold all the rest, residue and remainder of my estate as one fund and shall pay all the net income therefrom in quarter-annual installments, to or for the benefit of my adopted son, Brandon J. Hoffman; such payments shall continue until Brandon attains the age of eighteen (18) years. Further, during the period of time that the income is being so distributed, my Trustee is hereby authorized to pay and distribute to or for the benefit of Brandon so much of the principal hereof as my Trustee deems advisable for his health, maintenance, support and education. B. At such time as Brandon attains the age of eighteen (18) years, the trust principal and all undistributed income shall immediately vest in and be distributed to Brandon J. Hoffman, said distribution to be absolute and free of trust. C. The interest, whether in principal or income, of any beneficiary hereunder shall not be subject to voluntary anticipation, encumbrance, alienation or assignment, either in whole or in part, nor shall any such interest be subject to any judicial process to levy upon or attach the same for or on behalf of such beneficiary's creditors or claimants while in the hands of my Executrix or Trustee. D. In the event that Brandon should die prior to the distribution of the trust to him, in such event, the trust shall then terminate and the principal and income shall be distributed to Brandon's then living children, if any, per stirpes. E. If Brandon should die without children then living during the Trust prior to his reaching eighteen (18) years of age, then the Trust shall then terminate and all principal and undistributed income shall be divided and distributed absolute and free of trust in equal one-third (1/3) shares to the following: 1. The Marine Mammal Stranding Center, P.O. Box 773, Brigantine, NJ 08203; 2. Sandra K. Sassaman of York Springs, PA; and 3. Misty Jo Hoffman. 2 F. In the event that Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as Trustee, then I nominate, constitute and appoint Misty Jo Hoffman, to be the Trustee herein. Said Successor Trustee shall have the same rights and duties hereunder as my above-appointed Trustee. ITEM III I appoint Sandra K. Sassaman, Guardian of any property which passes, either under this Will or otherwise, to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so; but if Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting, then I appoint Misty Jo Hoffman, Guardian of any property which passes, either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise done so. Such guardian shall have the power to use principal as well as income, from time to time, for the minor's education, support and general welfare without regard to his or her parent's ability to provide for such education, support or general welfare, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM IV I appoint Liane Gladwin, Guardian of the person of my minor child; in the event that Liane Gladwin should predecease me, resign, renounce or be incapable of acting as the Guardian of the person of 3 my minor child, I appoint Sandra K. Sassaman, guardian of the person of my minor child. ITEM V Any guardian or trustee herein appointed, and any and all successor and/or substituted guardians or trustees, all of whom are designated hereinafter "my Trustee", shall have all of the powers, duties, privileges and discretion hereinafter set forth, with respect to all property, real and personal, at any time forming part of the assets of the estate of the guardian and/or assets forming the trust estate, which property is herein known as "corpus", without limitation by reason of enumeration, and in addition to the powers conferred by law, as follows: A. My Trustee may retain any or all property owned by me at the time of my death in the form in which it then existed without regard to any principal of diversification, risk or productivity. My Trustee shall collect, hold, manage, control, invest and reinvest the corpus, and acquire by purchase or otherwise, and retain temporarily or permanently, any kind of realty and personalty, including stocks, unsecured obligations, undivided interests, interests in investment trusts, mutual funds, legal and discretionary common trust funds, leases and property which is outside of my domicile, all without diversification as to kind or amount, and without limitation to investments authorized by the laws of the Commonwealth of Pennsylvania for the holding of funds by fiduciaries (including the discretion to retain as an investment any 4 obligation or obligations owing to me), and to hold funds uninvested, or deposit any monies in a savings bank or savings and loan association. B. Anything herein contained to the contrary notwithstanding, my Trustee, irrespective of the Pennsylvania statutes restricting investments by fiduciaries, shall exercise the rights, powers and duties given in Paragraph A directly above only and solely in such a manner as would a prudent man of discretion and intelligence who is seeking a reasonable income and the preservation of his capital, except that my Trustee, may without liability, retain any assets which I owned at the time of my death. C. My Trustee may vote in person or by general, limited or discretionary proxy with respect to any investment forming a part of the corpus, or to consent for any purpose, in respect to any stocks, or securities forming part of the corpus, and may exercise or sell any rights of subscription or other rights in respect thereof. D. My Trustee shall have the full and complete right and power to grant, convey, bargain, sell, exchange, convert or otherWise dispose of the corpus be it real or personal, in the manner, at the time or times, for the price or prices and upon the terms that my Trustee in my Trustee's sole and uncontrolled discretion deems advisable. My Trustee may make, execute, acknowledge and deliver any and all deeds, assignments and instruments in writing which my Trustee deems advisable in order to carry out any or all of the powers herein granted without obligation 5 on the part of the purchaser to see to the application of or provide against any misapplication of, the purchase money and free and discharged of this and all other trusts. E. My Trustee shall have the right and power to manage, retain, improve, alter, subdivide, dedicate to public use or lease real property, or grant easements with respect thereto, for periods to begin presently or in the future without regard to statutory restrictions on leasing and even though any such period may extend beyond the term of any trust. F. My Trustee shall have the power to abandon, in any way my Trustee believes best, property which my Trustee determines not to be worth protecting. G. My Trustee shall have the power to consent to and participate in any plan for the liquidation, reorganization, consolidation or merger of any corporation any security of which is part of the corpus. H. I direct that all stock dividends, all rights to subscribe accruing on or in respect of any securities forming a part of the corpus, and all liquidating dividends shall be treated as principal; and that all dividends including that portion entitled return of capital and all dividends commonly called capital gain dividends declared by regulated investment companies and mutual funds shall be treated as income and paid to the persons entitled to income. I. With regard to all policies of insurance which 6 designate a Trustee appointed herein as beneficiary, my Trustee is specifically authorized, empowered and directed: 1. to execute and deliver receipts and other instruments and to take such action as may be appropriate to obtain possession and control of such policies; 2. to execute and file proofs of claim required to collect the proceeds thereof and the receipt of my Trustee shall constitute full acquittance to insurance companies for all proceeds so paid; 3. to elect, in my Trustee's discretion, any optional modes of settlement available under said policies. J. My Trustee may charge reasonable compensation for services rendered during the term of this trust, always subject to review by the court having jurisdiction over my estate upon request by an interested party. ITEM VI I nominate, constitute and appoint Sandra K. Sassaman to be the Executrix of this my Last Will and Testament. In the event Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as the Executrix of this my Last Will and Testament, then I nominate, constitute and appoint Wesley Hoffman, Executor of this my Last Will and Testament. ITEM VII I direct that no bond shall be required of any fiduciary, trustee, executor or guardian, hereunder in any jurisdiction. 7 IN WITNESS WHEREOF, I, JACK D. HOFFMAN, Testator named herein, have hereunto set my hand and seal to this my Last Will and Testament, consisting of eight (8) typewritten pages, on this the day November, 2003· of ~F~/~ J~CK~. '~ (SEAL) Signed, sealed, published, and declared by the above-named Testator as and for his Last Will and Testament, and we, in his presence and in the presence of each other, and at his request, have subscribed our names as witnesses hereto. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF ) I, JACK D. HOFFMAN, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. JACK D~~ (SEAL) Sworn or affirmed to and acknowledged before me, by Jack D. Hoffman, Testator, this ~ day November, 2003. Nota~ty~ubl ic ~ 30~fl~O~m~ALT~ O~ PEN~SYLV&~.~ Notarial Seal I Karen M. Zerby, Notary Public East Pannsboro Twp., Cumberland Count~ My Commission Expires Apr. 26, 2007 Mmntmr, Pennsylvania Assoctalion of Notaries AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) counTY ) We, ~'(Z~,~ t ~ k-~'% ~L-~'fn (1 ~a n d ~.~k_ ~?CL~ ~ the witnesses whose nam~s-ar~gned~o the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that Jack D. Hoffman signed willingly and that he executed it as his free and voluntary act 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 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn and affirmed to and acknowledged before me by and , witnesses, this the ~ day of November, 2003. COMMONWEALTH OF PENNSY[,VANI~ Notarial Seal East Penm~ro ~., Cum~rl~ ~ Nb t ~Pdb 1 i c '~ My C0~i,,m. E~.i~ ~r. 26, 2~7 M~r, Penns~ania ~a~ of No~ S-JHOFFMANWIL 10 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Jack D. Hoffman Date of Death: December 14, 2003 Estate No. 21-03-01047 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on December 30, 2003. Name Address 1. Misty Jo Hoffman 7200 Wayne Avenue A2 Philadelphia, PA 19144 2. Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 3. Brandon D. Hoffman c/o Sandra K. Sassaman, Guardian 1561 Townhill Road York Springs, PA 17372 4. The Marine Mammal P.O. Box 773 Stranding Center Brigantine, NJ 08203 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: December 30, 2003 D ~~~_. ~.~ i ~~~, a e F. S~ugha~ 35 East High S 'eet, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Jack D. Hoffman, deceased Estate No. 21-03-01047 TO: THE MARINE MAMMAL STRANDING CENTER P. O. Box 773 Brigantine, NJ 08203 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Jack D. Hoffman, died on the 14th day of December, 2003, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representative of the Decedent is: Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 (717) 528-4257 The will has been filed with the office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting paying the charges ~or duplication. the Register of Wills and ~)~_~_~ ~ ~. ~.r~' / Date: December 30, 2003 D~le Fi ~ugh~, ~I .) Attorney Suprem~ou~t I.D. #19373 35 East High Street, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Jack D. Hoffman, deceased Estate No. 21-03-01047 TO: BRANDON D. HOFFMAN c/o Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Jack D. Hoffman, died on the 14th day of December, 2003, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representative of the Decedent is: Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 (717) 528-4257 The will has been filed with the office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: December 30, 2003 , .~/'~'7 ' - Dale F. Shughar~,,JIJ~- Attorney Supreme court I.D. ~19373 35 East High Street, suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman · IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Jack D. Hoffman, deceased Estate No. 21-03-01047 TO: SANDRA K. SASSAMAN 1561 Townhill Road York Springs, PA 17372 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Jack D. Hoffman, died on the 14th day of December, 2003, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representative of the Decedent is: Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 (717) 528-4257 The will has been filed with the Office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: December 30, 2003 ~~ )~;~ 1~ ~ ~ ~ Dal]s F. ShugSar~, J~. Attorney Supreme CoUrt I.D. #19373 35 East High.Street, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU-WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Jack D. Hoffman, deceased Estate No. 21-03-01047 TO: MISTY JO HOFFMAN 6200 Wayne Avenue, A1 Philadelphia, PA 19144 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Jack D. Hoffman, died on the 14th day of December, 2003, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representative of the Decedent is: Sandra K. Sassaman 1561 Townhill Road York Springs, PA 17372 (717) 528-4257 The will has been filed with the office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication. December 30, 2003t%,,J" "'--~'-"k '~J~ . ~ /~' /' Date: Dale F. Shug~ar~ J~.~--"" Attorney Supreme CoMrt I.D. 019373 35 East High Street, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Jack D. Hoffman Date of Death: December 14, 2003 Estate No. 21-03-01047 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiary of the above-captioned estate on January 7, 2004. Name Address 1. Misty Jo Hoffman 6200 Wayne Avenue A1 Philadelphia, PA 19144 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except: Date: January 7, 2004 ~~Ta~~ ~, j .~ 1 03~ D r 35 East High Street, Su] Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representative Sandra K. Sassaman CINCINNATI, OH .... WELTMAN, WEINBERG & REIS CO., L.P.A. 513.723.2200 ATTORNEYS AT LAW COLUMBUS, OH 323 W. Lakeside Avenue, Suite 200 614.228.7272 Cleveland, Ohio 44113-1099 DETROIT, MI 216.685.1000 248.362.6100 www.weltman.com MOUNT HOLLY, NJ 609.914.0437 PHILADELPHIA, PA 215.599.1500 PITTSBURGH, PA 412.434.7955 March 20, 2004 Cumberland, Register Of Wills One Courthouse Square Carlisle, PA 017013 Re: Estate of Jack Hoffman Case No. 21-03-1047 Our Client: Direct Merchant Bank Account No. 5458001275904062 Balance Due: $2,069.60 Our File No. 3452619 Dear Clerk of Courts: This law firm represents Direct Merchant Bank in connection with its claim which we wish to file on our client's behalf into the estate of Jack Hoffman,'deceased. Enclosed is our check in the amount of $5.00 which we understand is the filing fee for this claim. Our client's claim is based upon its account number 5458001275904062 in the amount of $2,069.60. As of the date of this letter, this is the amount due. Included with this letter is the claim form which we wish to present to this court and which we are forwarding to the attorney and/or fiduciary of this estate. It would be appreciated if all correspondence and disbursements with respect to this matter be forwarded to our office and to the attention of the undersigned. Additionally, it would be tiy~ appreciated if any no :s of any hearings also be forwarded to the undersigned. Thank you for your cooperation in this matter. ~ ~ / ! Sinc rely L. Soos Legal Assistant (216) 685-1022 TLG:iar .... Enclosures cc: Sandr K Sassaman Dale F Shughart Jr Esq CINCINNATI, OH WELTMAN, WEINBERG & REIS CO., L.P.A. 513.723.2200 ATTORNEYS AT LAW COLUMBUS, OH 323 W. Lakeside Avenue, Suite 200 614.228.7272 Cleveland, Ohio 44113-1099 DETROIT, MI 216.685.1000 248.362.6100 www.weltman.com MOUNT HOLLY, NJ 609.914.0437 PHILADELPHIA, PA 215.599.1500 PITTSBURGH, PA 412.434.7955 March 20, 2004 CERTIFIED MAIL Sandr K Sassaman 1561 Towhill Rd York, PA 17372 Re: Estate of~ack Hoffman Case No. 21-03-1047 Our Client: Direct Merchant Bank Account No. 5458001275904062 Balance Due: $2,069.60 Our File No. 3452619 Dear Sir or Madam: This law f~rm represents Direct Merchant Bank with respect to the claim which we wish to file in the estate of:lack Hoffman. It is our understanding that you are the Fiduciary of the estate. We are asking that you please accept our client's claim which is based upon its account number 5458001275904062 in the amount of $2,069.60. As of the date of this letter, this is the amount due. Please direct all correspondence and disbursements with respect to this estate directly to our office. It would also be appreciated if you contact us to advise us when you anticipate making disbursements in this matter so that we may mark om' file for follow-up at that time. Thanking you in advance for your cooperation in this matter. This law fn'm is attempting to collect this debt for our client and any information obtained will be used for that purpose. Lastly, do not hesitate to contact us to further discuss this matter. rely Yo~,~ Legal Assistant (216) 685-1022 TLG:iar Enclosures cc: Sandr K Sassaman- regular mail Dale F Shughart Jr Esq WWR#3452619 FORM 93-O.C. DIVISION IN THE COURT OF COMMON PLEAS of CUMBERLAND, REGISTER OF WILLS, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF No. 21-03-1047 Jack Hoffman Deceased For a credit card with Direct Merchant Bank, Account No. 5458001275904062 CLAIM To the Clerk of Orphans' Court Division: Index and make proper entry in your official records of the claim of Direct Merchant Bank c/o Weltman, Weinberg & Reis Co., L.P.A., 323 West Lakeside Avenue, Suite #200, Cleveland, Ohio 44113-1099 (Claimant) in the amount of $2,069.60 against the estate of the above named decedent. This claim is filed under Section 3532 (b) (2) of the Probate, Estates and Fiduciaries Code. The said decedent, who resided at 1331 Kiner Blvd Carlisle PA 17013 , died on 12/14/03 ., (Address) Written notice of this claim was given to Sandr K Sassaman & Dale F Shu ~hart Jr Esq on (Personal representative, if any, or cz hnsel) IX 1561 Towhill Rd York, PA 17372 & 35 E High St Carlisle PA 17013 ~~/Q Address or Personal Representative, if any, or counsel ~/ ~ (Claimant) Traci L. Soos, Agent for the Claimant c/o Weltman, Weinberg, & Reis Co., L.P.A. 323 W. Lakeside Ave., Suite200 Cleveland, Ohio 44113 (Claimant's Address) WWR # 3452619 STATEMENT OF ACCOUNTS FOR: Direct Merchant Bank DECEDENT'S NAME: Jack Hoffman ADDRESS: 1331 Kiner Blvd CSZ: Carlisler PA 17013 SSN: 182-40-9746 DOD: 12/14/03 ACCOUNT #: 5458001275904062 BALANCE DUE: $2,069.60 EXHIBIT A -,. ~ ~. ~ ~ OFFICIAL USE ONLY CO~MO"~EAL~"Or,ENNS~,VAN,A INHERITANCE TAX RETURN F,LENUMe DEPARTMENT OF REVENUE DE.T 2.060~ RESIDENT DECEDENT 2~ 03 01047 HARRISBURG, PA 17128-0601 ' ' COUNTY CODE YEAR NUMBER ~ DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z~ i Hoffman, Jack D. 182- 40- 9746 ~3 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) u.I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ 09/14/2003 ] ]/18/2048 REGISTER OF WILLS UJ , C3 I (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST FIRST AND MIDDLE INITIAL) i ' SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [~ 3. Remainder Return (date of death priorto 12-13-82) Future Interest Compromise (date of death r~ ~' ~ [] 4, Limited Estate [] 4a. after 12-12-82) [] 5, Federal Estate Tax Return Required ~ [ ~ [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes ~. of Will) copy of Trust) -- .~ , g .. . . i[] · L~hgahonProceedsRecewed [] 10, Spousal Poven'y Credit (date of death between r-] 11 Election to tax under S~ r, .............. '- ~- i Dale F Shugha~ Jr Esquire ICOMPLETE MAILING ADDRESS ............................................ ' ........................... F,RM NAME (,, app,,ca ,e E. High S ¢et, Suite 203 ~ELEPHONE NUMBER Carlisle, PA 17013 717/241-4311 1. Real Estate (Schedule A) (1) -0- OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) None .. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None '-'~: · 5. Cash, Bank Deposits & Miscellaneous Personal Property I (Schedule E) (5) 71,361.91 6. Jointly Owned Property (Schedule F) (6) 58.89 ~3 [] Separate Billing Requested <, 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) -0- . (Schedule G or L) < 8. Total Gross Assets (total Lines 1-7) o (8) 71,420.80 -- 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 3 4, § 8 9.2 ~ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 60,928.53 11. Total Deductions (total Lines 9 & 10) (11 ) 9 $, 8 1 7.8 l 12. Net Value of Estate (Line 8 minus Line 11 ) (12) insolvent 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE 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) z ~ 16. Amount of Line 14 taxable at lineal rate x .045 (16) ~ 17. Amount of Line 14 taxable at sibling rate o x .12 (17) ~ 1B. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20. [] Copyright 2000 form software only The Lackner Group, Inc, Form REV-I$00 EX (Rev. 6-00) ,~ :~Decedent's Complete Address: x · . ' [ STREET ADDRESS ! 331 Kiner Boulevard ICI~ Carlisle ST?~EATE g~ I PA' ~ 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments (1) A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. I nterest/Penaltyifapplicable D. 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 I 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) 0.00 A. Enter the interest on the tax due. (EA) B. Enter the total of Line 5 + EA. This is the BALANCE DUE. (EB) Make Check Payable to: REGISTER OF WILLS, AGENT :-:-:-:-:-:-:. :.:-:-:-:.:-:-:.:-:-:.:-:. :.:: ~:: :: :::::: ~ ,..::: ::::.'.'>.::: s:: :::::::: s.>.~::: ::.~ :.-': :.Y~ * ~.-': ~ ~i:.".-'~-'~ ~ ~';."::.': ~ .'4~.~-.-%'~j ~ :: ~~ ~).': .............................................. ~ .-. :4//, :. ~ .///. · .-. ~ ........ ~.. ~ ~'~ .: ~ r..: 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 ........................................................................... r-I d. receive the promise for life of either payments, benefits or care? ................................ [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate cons derat on? 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 des gnat on? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under pena t es 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 Declaratio~n.gf preparer other than the personal representative is based on all information of which preparer has any knowledge SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Sandra K. Sassaman DATE .~ _/~/~ 1561 Townhill Road ~,~ ~-zzt.~ O,,,ru~ York Springs, PA 17372 . · i NATURE OF PERSON RE'SPONS'TBLE FOR FILI.(~ RETURN ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS Dale~hugha~, Jr..~quire. y.._../'~ 35 E. High Street Suite 203 DATE -- ~...~.:~.:.~......~.~....~...~..~!~!~...:~L~..:.?.::~...i~i.~i~:..~.~%:~.:~..~L~:~:~%~`:~:~>~.~..:~..~~~:~.~.~.:~.~.~..;~).~..~;$~~~..~~ For dates of death on or after duly 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 3% [72 P.S. §9~ '16 (a) (t .'1 ) (i)]. For dates of death on or after danuary 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9'1 '16 (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 duly 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 0% [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 benefic ar es is 4.5% except as noted in 72 P.S. §9'1 '10 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 12% [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. ~ SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAJ~ RETURN RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03 - 01047 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither bein compelled to buy or sell, both hav n reasonable knowledge of the relevant facts. Real property which is jointly-owned with righ~g~f survivorship must be disclosec~ on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Land and improvements located in Monroe Township, Cumberland County, Pennsylvania, known as 1331 0.00 Kiner Blvd., Carlisle, PA 17013, Cumberland County Tax Parcel Number 22-25-0047-004. The balance due on the purchase money mortgage secured against the property on the date of acquisition, May 16, 2003 exceeded the fair market value of the property. Abandonment was approved by Order of Court dated April 16, 2004 Copy attached. 2 Timeshare Estate known as interval Number 52 in Residential Condominium Unit Nos. S- 13 in The Carriage 0.00 House at Pocono Manor, a condominium located in Poocono Township, Monroe County, PAaa. This timeshare estate has no market value. Abandonment approved by Order of Court dated April 16, 2004. Copy attached. TOTAL (Also enter on Line 1, Recapitulation) 0.00 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF cOURT RE: REQUEST TO ABANDON REAL PROPERTY AT 1331 KINER BOULEVARD, CARLISLE, PENNSYLVANIA AND NOW, this ~[~day of ~./la~ , 2004, following a hearing in regard to the above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of real property known as 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 by virtue of a Deed dated May 16, 2003 and recorded in Cumberland County Deed Book 257, Page 992. 2. The decedent purchased the property for a consideration of $145,900, by borrowing the entire purchase price and giving a purchase money mortgage and note to ERA Mortgage, a corporation organized and existing under the laws of New Jersey (Lender) in the sum of $145,900, which mortgage and note are dated May 16, 2003, the mortgage being recorded in Cumberland County Mortgage Book 1813, Page 1210. The mortgage has not been assigned. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. 1 4. The real property has no net equity, the balance due to ERA.Mortgage at the decedent's date of death being approximately equal to the market value of the property. A sale by the Executor would incur obligations on the part of the Estate for which it has no funds to pay. 5. The property has no value to the Estate. 6. The Executor has provided appropriate notices, by her attorney, to the Lender, commencing shortly after the death of the decedent, requesting cooperation of the Lender in resolving matters regarding future ownership of the property. The Lender has not responded to any of these inquiries. 7. The Lender has been properly served with a citation by commanding it to show cause why the requested relief should not. be granted and failed to appear. 8. The property could sustain substantial damage if electricity is not provided to the property to continue running the sump pump in the basement. 9. The homeowner insurance policy currently covering the property from fire and casualty damage, as well as providing liability coverage for the Executor, expires on May 6, 2004. 10. The Estate of Jack D. Hoffman has no assets with which to continue providing electricity or insurance to the property after May 6, 2004. 11. No liens or encumbrances have been filed against the real property which would impair the title to be transferred from --2-- the Executor to the Lender. 12. The Executor and Trustee and sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requested authorization from This Court to abandon the property to the ownership of ERA Mortgage. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The real property situate at 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 be and is. hereby abandoned by the Executor of the Estate, Sandra K. Sassaman, pursuant to Section 3312 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective May 6, 2004. 2. Effective May 6, 2004 legal title to the real property shall vest in ERA Mortgage, a corl,o~'ation organized and existing under the laws of New Jersey, its successors and assigns, the mortgagee under a mortgage dated May 16, 2003 and recorded in Cumberland County Mortgage Book 1813, Page 1210. The address of ERA Mortgage is 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054. 3. Upon. presentation by ERA Mortgage to the Executor of a properly prepared Deed in lieu of mortgage foreclosure, to be 3 approved by the Executor's attorney, the Executor shall have full right and authority, and is hereby directed to execute and acknowledge such Deed and deliver it to ERA Mortgage, its successors and assigns. Such Deed may be executed and acknowledge at any time after the date of this Order of Court. 4. In the absence of an execution, acknowledgement and a recordin9 of a Deed in lieu of mortgage foreclosure from the Executor to the Mortgagee, its successors and assigns, the Recorder of Deeds in and for Cumberland County shall record this Order of Court upon presentation of a certified copy hereof on or after May 7, 2004 and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to ERA Mortgage, a corporation organized and existin~ under the laws of New Jersey, with a mailin~ address of 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054, as a tax exempt deed in lieu of foreclosure. By the Court Dale F. Shughart, Jr., Esquire ERA Mortgage A TRUE COPY FROM REOORD In Testimony wherof,.i hereunto set my hand and the of.sa., i~ Court a/Carlisle, PA ,- Th, i.s .~_~.~tay of ~ 20~ r~ of the Orphans IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON TIMESHARE AT THE CARRIAGE HOUSE AT POCONO MANOR, MONROE COUNTY, PENNSYLVANIA AND NOW, this I~~ day of ~ , 2004, following a hearing in regard to the above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hof~man, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of a Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium located in Pocono Township, Monroe County, Pennsylvania by virtue of an unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor, dated October 15, 2001. 2. THE CARRIAGE HOUSE AT POCONO MANOR is currently owned and operated by Carriage House Country Club, which is successor to the interest of the original developer Vacation Charters, Ltd., a Pennsylvania Corporation, which originally conveyed the property to Jack D. Hoffman and Virginia E. Taylor, his former wife. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. 4. The Timeshare Estate has no value to the Estate. 5. An annual maintenance fee of $203.49 is due and owing to The Carriage House Country Club for Calendar year 2004. The Estate has no funds with which to make payment. 6. The Executor has provided appropriate notices, by her attorney, to the Carriage House Country Club, commencing shortly after the death of the decedent, requesting cooperation in resolving matters regarding future ownership of the property. The Carriage House Country Club has not responded to these inquiries. 7. The Carriage House Country Club has been properly served with a citation commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The Executor and Trustee and Sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requests that authorization from This Court abandon the property to the ownership of The Carriage House Country Club. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The Timeshare Estate known as Interval Number 52 and Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium, located in Pocono Township, Monroe County, Pennsylvania, be and is hereby abandoned by the Executor of the Estate pursuant to Section 3312 of the Probate Estates and -2- Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective immediately. 2. Legal title to the Timeshare Estate shall vest in The Carriage House Country Club, a corporation organized and existing under the laws of the Commonwealth of Pennsylvania. The mailing address of The Carriage House Country Club is P. O. Box 125, Pocono Manor, PA 18349, with a place of business at Route 314 and Manor Drive, Pocono Manor, PA 18349. 3. The Executor shall promptly record the unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor to Jack D. Hoffman in the Office of the Recorder of Deeds in and for Monroe County, Pennsylvania. 4. The Recorder of Deeds in and for Monroe County, Pennsylvania, shall record a certified copy of this Order of Court and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to The Carriage House Country Club, a corporation organized and existing -3- under the laws of Pennsylvania, with a mailing address of P. O. Box 125, Pocono Manor, PA 18349, as a tax exempt deed in lieu of foreclosure. By the Court Dale F. Shughart, Jr., Esquire ERA Mortgage A TRUE COPY FROM RECOP,- ID Testimony wherof, I hereunto set my hand and the seal of said Court at. Carlisle, PA Clerk of the Orphansuouq~r'C~..k,~.u..~'~' Cumberta.d County' -4- .~ SCHEDULE E i CASH, BANK DEPOSITS, & MISC. coMMo.~L~, oF PENNSYLV*.,A I PERSONAL PROPERTY INHERITANCE TAX RETURN RESIOENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03 - 01047 Include the proceeds of litigat on and the date theproceeds were received by the estate. All property jointly-owned with the right of surv vorshlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash on hand. 501.14 2 Furniture, furnishings and other household items, value based upon actual sale price at public sale. 5,666.75 3 Furniture, furnishings and other household items, value based upon actual sale price at private sale. 1,500.00 4 2000 Redman Shadow Ridge 24' x 48' mobile home I.D. #12235383AB, value based upon actual sale price 30,374.00 at appraised value. 5 2001 Subaru Forrester, value based upon actual sale price at Kelley Blue Book value. 14,500.00 6 1998 Ford Ranger pick up truck, value based upon actual sale price at Kelley Blue Book value. 5,500.00 7 1979 Diplomat motor home, valued based upon actual sale price. 1,000.00 8 Waypoint Bank checking account #1800031668. 2,648.06 Principal 2,646805 Accrued interest .01 9 Waypiont Bank Savings Account #022801 472.70 Principal 472.65 Accrued interest .05 10 U.S. Treasury, 2003 income tax refund 7,289.00 11 Siemens, final vacation pay 626.56 12 Siemens, final disability pay 982.98 13 Carlisle Regional Medical Center, medical bill refund 10.00 14 Subaru America Credit, loan payment refund 19.29 15 Waste Management, waste removal refund 31.81 16 Sprint, phone refund 46.87 17 MetEd, electric refund 5.45 18 Siemens, medical insurance refund 87.30 Total of Continuation Schedule(s) 100.00 TOTAL (Also enter on Line 5, Recapitulation) 71¢361.91 SCHEDULE E · CASH. BANK DEPOSITS. & MISC. co~Mo.~.~.or.E..~LvAN,A PERSONAL PROPERTY continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03 - 010/17 Include the proceeds of litigat on and the date theproceeds 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 19 Cremation Society, refund 100.00 Page 2 of Schedule E LOOK FOR US. WE'LL GET YOU THERE. 12/31/2003 DALE F SHUGHART JR 35 E HIGH ST STE 203 CARLISLE PA 17013 The information which you requested on the account(s) of JACK D HOFFMAN (Social Security Number 182-40-9746) is/are as follows: Account Number 100456300 1800031668 5500006955 5500014559 7100027144 9600006990 Class of Account CHECKING CHECKING SAVINGS SAVINGS CERTIFICATE CERTIFICATE Date Opened 100102 061599 022801 091201 040202 012703 Principal Balance 11.62 2648.05 472.65 1539.05 10888.55 5142.68 Accrued Interest .00 .01 .05 .01 19.89 6.13 Balance at Date of 11.62 2648.06 472.70 1539.06 10908.44 5148.81 Death Account Ownership JTO SOLE SOLE CUST/MINOR CUST,qVIINOR CUST/MINOR Name of Joint MISTY J BRANDON J BRANDON J BRANDON J Owner, if any HOFFMAN HOFFMAN HOFFMAN HOFFMAN Date Ownership 100102 061599 022801 091201 040202 012703 Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Sincerely, Information . ., Requested ~/(/~~,~ ERIN WATTS SENIOR SERVICES REP. P.O. Box 171 I, HARRISBURG. PENNSYLVANIA 17105-1711 Toll Free 1-866-WAYPOINT (I-866-5~;~9-7646)· IN YORK AREA 717/815-4500 · www. wagpointbank.~om · ~s,~ SCHEDULE F · COMMONWEALTH OF PENNSYLVANIA 'NHER,TANCE T^X R~URN JOINTLY'OWNED PROPERTY RESIDENT DECEDENT ESTATE OF Hoffman, 3ack D. FILE NUMBER 2] -03-01047 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Brandon J. Hoffman Williams Grove Mobile Home Park Son Lot 101 Mechanicsburg, PA 17055 B Misty Jo Hoffman 6200 Wayne Avenue A1 Daughter Philadelphia, PA 19144 JOINTLY OWNED PROPERTY: r LETTER i DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINTI MADE Include name of financial institution and bank account number or DATE OF DEATH DECD'S VALUE OF NUMBER ! TENANT JOINT similar identifying number. Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST: DECEDENT'S INTERES'I 1A 01/01/2002 2 $100 Series EE U.S. Savings, 106.16 50~ 53.08 C73085938EE and C730851939EE Principal 100.00 Accrued interest 6.16 2 B 10/01/2002 Waypoint Bank checking account 11.62 50°,~ 5.81 #100456300 TOTAL (Also enter on line 6, Recapitulation) 58.89 SCHEDULE G COMMONWE^LTH OF PENNSYLV^N,^ INTER'VIVOS TRANSFERS & ,N.ER,T^.OE T^X RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Hoffman, Jack D. 21 - 03 - 01047 This schedule must be completed and filed if the answer to any of questions 1 thro~-~., ITEM I DESCRIPTION OF PROPERTY DATE OF DEATH % OF ~IUMBER i Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE Attach a copy of the deed for real estate. (IF APPLICABLE) ' INTEREST 1 Decedent was the owner of a qualified Savings Plan through [ his employer, Siemens. The entire benefit was paid by 0 i beneficiary designation to the decedent's son, Brandon J. ! Hoffman, a minor. The decedent being less than 59 1/2 years : of age at the time of his death, and not being disabled, a withdrawal by the decedent would have been subject to the 10% federal early withdrawal penalty, and the benefit is . therefore not subject to PA Inheritance Tax. I I i TOTAL (Also enter on line 7, Recapitulation) 0 Siemens Savings Plan Confirmation of Payment Statement Date 04-03-2004 Tax Year 2004 Payment Type DC-Nonspousal Bene payment S 000192 Brandon J. HOFFMAN 1561 Town Hill Road York Springs PA 17372 This statement describes how your April 02, 2004 distribution from the Siemens Savings Plan was paid and provides you with the information you need to calculate the taxes you may owe. This statement also serves as notice that you waived your rights to the 30-day waiting period during which time you are allowed to review your distribution alternatives. Because the legal and tax rules for a payment can be different for each person based on individual circumstances, please see your attorney or tax advisor. Payment Information Cash Payment Your total cash payment was calculated as follows: Gross Cash Payment $29,999.60 Less Direct Rollover -0.00 Less Federal Withholding -2,563.45 Less Pennsylvania Withholding -0.00 Net Cash Payment $27,436.15 Your check will be sent separately within a week. Delivery Information Your payment was delivered as follows: Cash To You $27,436.15 ,~,,,,~r~,~ ~y Hewitt 0008500057-S3537-000192 ~ Confirmation of Payment, Page 2 Tax Information Gross Distribution Your gross distribution for tax return preparation is as follows: Gross Cash Payment $29,999.60 Gross Distribution $29,999.60 Federal Taxable Amount Your federal taxable income for your 2004 tax return is as follows: Gross Distribution $29,999.60 Less Nontaxable Amount Received 4,365.15- Reported Federal Taxable Income $25,634.45 Ordinary Income $25,634.45 State Taxable Amount Your state taxable income for your 2004 tax return is as follows: Pennsylvania Taxable Income $25,634.45 Balance Information Transaction Detail Fund Value Stable Value Fund -$29,999.60 Total Payment -$29,999.60 Your closing balance in the Siemens Savings Plan as of April 02, 2004 was $0.00. Additional Information By endorsing the check from the Plan, you attest to being the rightful recipient of these assets. Please retain this statement for your tax records. In January 2005, you will receive a copy of Form 1099-R, which will be filed with the state and federal government, for this payment. 0008500057-S3537-000192 ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~s,0~ ~o~0~ ADMINISTRATIVE COSTS ESTATE OF Hoffrnan, Jack D. FILE NUMBER 21 -03 -01047 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Sandra Sassaman, reimburse fee to church for service 100.00 2 Sandra Sassaman, reimburse fee to organist 50.00 3 Sandra Sassaman, reimburse food for family meal 133.63 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 3,750.00 Sandra K. Sassaman mber(s) / EIN Number of Personal Representative(s): ~ 1561 Townhill Road city York Springs State PA Zip 17372 Year(s) Commission paid 2004 2. Attorney's Fees Dale F. Shughart, Jr./Hamilton C. Davis (estimated) 20,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Brandon D. Hoffman Street Address ] 331 Kiner Blvd. City Carlisle State PA'' Zip 17013 Relationship of Claimant to Decedent Son 4. Probate Fees Register of Wills 115.00 5. Accountant's Fees 6. Tax Return Preparer's Fees Susan Moser, CPA, decedent's final income tax return 150.00 7. Other Administrative Costs 1 Register of Wills, Short Certificates ~ 27.00 2 Postmaster, certified mail 36.00 Total of Continuation Schedule(s) 7,007.65 TOTAL (Also enter on line 9, Recapitulation) I 34~869.28 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ COS~ ~ ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03 - 01047 3 Recorder of Deeds, photocopies 2.00 4 Register of Wills, fililng Petitions and certified copies 124.00 5 The Sentinel, advertise Letters 79.31 6 Cumberland Law Journal, advertise Letters 75.00 7 Chuck Bricker, auctioneer, commission 1,866.75 8 Waypoint Bank, service fees 20.00 9 UPS, overnight mail 15.00 10 Cumberland County Sheriff, service of Petitions 92.66 11 Sandra Sassaman, reimburse auto mileage expense 46.12 12 Janice Kimballl, appraise mobile home 185.00 13 ATT, cell phone expenses for Estate 224.85 14 Expenses related to preservation and sale o£motor vehicles 358.70 The Sentinel, advertise sale 61.20 Clay Service Center, gas 10.00 PennDot, replace lost title 22.50 Erie Insurance, auto ins. for estate 190.00 T&D Buyrite, sale ads 75.00 15 Expenses related to preservation and sale of mobile home 528.23 Williams Grove Co., lot rent 296.00 Suburban Propane, gas 203.07 MetEd, electric 29.16 16 Expenses related to preservation and protection of real property for first mortgage holder 1,370.03 Zimmerman Plumbing, winterize 250.00 Lisa Stoerzinger, cleaning and boxing for sale and trash removal 620.00 Sprint, telephone 114.14 Waste Management, trash removal 48.24 MetEd, electric 337.65 17 Register of Wills, filing insolvent Inheritance Tax Return and Inventory 20.00 18 Bonnie Coyle, notary fees 20.00 19 Reserve for final Administrative expenses 1,000.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA ESTATE OF FILE NUMBER Hoffman, Jack D. 21 - 03 - 01047 20 Reserve for final Account 1,000.00 -- Page 3 of Schedule H DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE May 1, 2004 Jack D. Hoffman Estate c/o Sandra K. Sassaman, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: Cash advance: 04/07/04 - Register of Wills, 2 Short Certificates. $ 6.00 04/16/04 - Register of Wills, certified copy of Order of Court. $ 4.00 04/20/04 - Monroe County Recorder of Deeds, record Timeshare Deed and Order. $ 83.00 04/20/04 - Attorney Anders, recording fee. $ 25.00 04/29/04 - UPS overnight to Monroe County. $ 10.00 04/30/04 - UPS overnight, mailing keys to Cendant Mortgage. $ 25.00 Total cash advances - $ 153.00 Attorney Shughart: 04/08/04 - Obtain two Short Certificates; office conference with ~andra. .6 04/12/04 - Work on Inheritance Tax Return and related correspondence. 6.0 04/13/04 - Final preparation of Account and Inheritance Tax Return. 3.0 04/14/04 - Prepare for and office conference with client, Wes and Hamilton; prepare for ,hearing. 4.0 04/15/04 - Final preparation for hearing; prepare and file Memo with Judge. 2.0 04/16/04 - Represent client at hearing on Abandonment; leave voice message for Jim Kryska at Veterans Administration. 1.7 Dale F. Shughart, Jr. May 1, 2004' Page 2 04/20/04 - Prepare letters on Timeshare and Kiner Boulevard and related telephone conferences. 1.5 04/26/04 - Final preparation and forwarding Inheritance Tax Return. 1.5 04/27/04 - Fax to and telephone conference with William Monteith. .5 04/30/04 - Letter to Cendant Mortgage; office conference with client. .6 Total hours - 21.4 Total fee at $165/hr. $3,531.00 Attorney Davis: 04/13/04 - Review Inheritance Tax Return. 1.5 04/14/04 - Prepare for and meet with Attorney Shughart and client to prepare for hearing. 4.0 04/15/04 - Legal research; assist Attorney Shughart with Memo. 1.0 04/15/04 - In Court for hearing on Abandonment. 1.5 Total hours - 8.0 Total fees at $165/hr. $1,320.00 Total fees - Attorneys Shughart and Davis - $4,851.00 Total fees and cash advances - $5,004.00 Fees to Date: 01/02/04 - $ 2,887.50 02/02/04 - $ 3,118.50 03/01/04 - $ 2,656.50 04/01/04 - $ 3,415.50 05/01/04 - $ 4,851.00 Total - $16,929.00 DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241~4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE April 1, 2004 Jack D. Hoffman Estate c/o Sandra K. Sassaman, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: Cash advance: 03/01/04 - UPS overnight to Subaru. $ 15.00 3/11/04 - Register of Wills,filing two Petitions to Abandon. $ 90.00 03/12/04 - Sheriff, deposit on service. $ 250.00 03/15/04 - Postage, certified letter to ERA Mtg. $ 6.00 03/22/04 - Postage, certified letter to Veterans Affairs. $ 6.00 Total cash advances - $ 327.00 03/29/04 - Less Sheriff refund. -$ 157.34 Cash advances due and owing - $ 209.66 Attorney Shughart: 03/01/04 Telephone conference with Cornerstone; prepare Agreement and Bill of Sale; letter to Subaru; office conference with Sandy and Vonnie Latchford; fax to Roxane Kain. 1.8 03/04/04 - Letter to attorney for Direct Merchants; telephone conference with Dr. Schneider~s office; 'letter to Dr. Schneider, clients, Liann and Attorney Irwin. 1.8 03/09/04 - Legal research; preparation of Petition to Abandon; office conference with client and Wes. 4.5 03/10/04 - Working on Petitions and Order of Court. 4.0 DALE F. SHUGHART, JR. April 1, 2004 Page 2 03/11/04 - Telephone conference with Henry Stoy at Carriage House; finalizing Petitions and getting Court Orders, etc. 2.0 03/12/04 - Delivering Citations to Sheriff for service. .2 03/15/04 - Certified letter to ERA Mortgage. .2 03/17/04 Letter from Dr. Schneider; letter to Orrstown Bank with copy for client. .3 03/22/04 - Letter from Veterans Affairs; certified letter to VA, client 'and Guidance Associates. .8 03/29/04 - Review information from Sheriff. .1 03/30/04 - Two telephone conferences with Cherie at Subaru and letter to client, etc. .5 Total hours - 16.2 Total fee at $165/hr. $2,673.00 Attorney Davis: March, 2004-Research; review Will; conference with Attorney Shughart; review Petition and correspondence; and research concerning Abandonment of assets. 4.5 Total fee at $165/hr. $ 742.50 Total fees and cash advances - $3,625.16 Fees to Date: 01/02/04 - $ 2,887.50 02/02/04 - $ 3,118.50 03/01/04 - $ 2,656.50 04/01/04 $ 3,415.50 Total - $12,078.00 DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241 -4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE March 1, 2004 Jack D. Hoffman Estate c/o Sandra K. Sassaman, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: Cash advance: 02/04/04 - Cumberland Law Journal, advertise $ 75.00 02/19/04 - Certified mail. $ 4.50 Total cash advances - $ 79.50 Attorney Shughart: 02/02/04 - Telephone conference with Veterans Affairs; letter to client; review information on Mastercard account; telephone conference with Fraud Control; letter to Fraud Control and client; brief office conference with client. 1.4 02/03/04 - Office conference wibt Larry Foote; telephone conference with Park Place and Wes Hoffman; telephone conference with Sandy and Wes. 1.2 02/05/04 - Message from Sandy; brief review of Bank Statement; letter to Sandy. .3 02/09/04 - Review file; letter to Siemens on Savings Plan. .5 02/10/04 - Telephone conference with Direct Merchants MasterCard; letter to Direct Merchants and client. 1.0 02/11/04 - Letter to MasterCard Services. .1 02/12/04 - Two telephone conferences with Wes. .2 DALE F. SHUGHART, JR. March 1, 2004 Page 2 02/13/04 - Prepare Agreement on mobile home and Bill of Sale; office conference with clients; letter to Tammac and Department of Defense. 2.5 02/18/04 - Prepare DPW letter; prepare Bill of Sale; letter to Brad Gerlach; review old records. 2.5 02/19/04 - Prepare for and represent client at Custody Conciliation; conference with client and Wes at Courthouse. 1.6 02/25/04 - Letters to ERA Mortgage, Carriage House, Mortgage Services re: 1098, client and Wes; and telephone conference with Attorney Davis re: Abandonment. 1.7 02/26/04 - Telephone conference with Sandra. .1 Total hours - 13.1 Total fee at $165/hr. $2,161.50 Attorney Davis: 02/25/04 - Review, research and consultation re: abandonment. 3.0 Total fee at $165/hr. $ 495.00 Total legal fees - $2,656.50 Total fees and cash advances - $2,736.00 Fees to Date: 01/02/04 - $ 2,887.50 02/02/04 - $ 3,118.50 03/01/04 - $ 2,656.50 Total - $ 8,662.50 DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 2O3 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE February 2, 2004 Jack D. Hoffman Estate c/o Sandra K. Sassaman, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: Cash advance: 01/02/04 - Register of Wills, filing Guardianship Petition and four certified copies. $ 32.00 01/05/04 - Postage, certified letter to MetLife. $ 5.00 01/07/04 - Postage, certified mail to Carriage House on time share. $ 5.00 01/17/04 - The Sentinel, advertise. $ 79.31 01/19/04 - Postage, certified mail to Primerica. $ 5.50 Total cash advances - $!26-81 Attorney Shughart: 01/02/04 - Prepare for and office conference with client; walk through Guardianship Order. 2.8 01/05/04 - Preparing MetI,ife death benefit claim; letter to MetLife; fax to and from Attorney Davis; telephone conference with client; office conference with client and Wes. 2.5 01/06/04 - Letter to Attorney Wolfe; letter on time share; letter to Attorney Davis and client; telephone conference with Brad Gerlach and second letter to client. 1.5 01/07/04 - Telephone conference with Attorney Davis and Wes Hoffman; review Bond information; compile Value information. 1.0 Dale F. Shughart, Jr. February 2, 2004 Page 2 01/13/04 - Telephone conference with Wes Hoffman; telephone conference with Deb Taylor at Clayton Homes (Tammac). .5 01/14/04 - Telephone conference with Wes; memo to file; telephone conference with Chuck Bricker. .5 01/16/04 - Prepare for and office conference with client, Wes Hoffman and Brad Gerlach. 1.5 01/19/04 - Complete Life Insurance Claim forms and letter; telephone conference with Tammac and Jim Buckley; review and compile information from client; office conference with client; telephone conference with Siemens and letter to Misty. 2.8 01/23/04 - Prepare Lease and related correspondence. 1.0 01/27/04 - Receive Appraisal from Chuck Bricker; letter to client and Wes.; telephone conference with Linda at Primerica. .5 01/29/04 - Telephone conference with Wes Hoffman. .1 01/30/04 - office conference with client, Wes, Liane and Lisa; letter to Sandy, Liane and'Attorney Irwin. 2.2 Total hours - (Attorney Shughart) 16.9 Total fee at $165/hr. $2,788.50 Attorney Davis: 01/02/04 - Review Will and documents; telephone conference with Attorney Shughart. 1.0 01/06-07 - Review information from Attorney Shughart; research and telephone conference with Attorney Shughart. 1.0 Total hours - (Attorney Davis) 2.0 Total fee at $165/hr. $ 330.00 Total legal fees - $3,118~50 Total fees and cash advances - $3,245.31 DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C, DAVIS BONNIE L. COYLE January 2, 2004 Jack D. Hoffman Estate c/o Sandra K. Sassaman, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: Cash advance: 12/19/03 - Register of Wills, probate Will $ 70.00 12/23/03 - Recorder of Deeds, copy of Deed. $ 2.00 12/30/03 - Postage, two certified mail letters. $ 9.00 12/30/03 - Register of Wills', 2 Short Certificates and certified copy of Will. $ 8.00 Total cash advances - $ 89.00 12/19/03 office conference with clients; probate Will. 1.5 12/22/03 - Pick up Letters of Administration from the Register of Wills office; and letter to client. 2.5 12/23/03 - office conference with clients; reviewing and photocopyinq information and copy of Deed. 3.5 12/29/03 - Review files and make copies; office conference with client. 2.0 12/30/03 - Work on correspondence and death benefit claim forms; pick up certified copy of Will. 4.0 12/31/03 Legal research; prepare Petition and Order and related correspondence. 4.0 Total hours - 17.5 Total fee at $165/hr. $2,887.50 Total fees and cash advances - $2,976.50 SCHEDULE I ' DEBTS OF DECEDENT, MORTGAGE CO~MO~AL~"OF.E..S~LV~.,A LIABILITIES. & LIENS ESTATE OF Hoffman, Jack D. FILE NUMBER 21 -03 -01047 Include unreimbursed medical expenses. ITEM NUMBEF DESCRIPTION AMOUNT 1 Checks written before death, clearing after death 1,485.24 Weis Markets, groceries 51.47 Autozone, snowplowing 16.94 Tammac, mobile home loan payment 430.83 Central PA Cremation Society, prepaid funeral expense 907.00 Direct Merchants Bank, MasterCard payment 52.00 Andorra Radiology, medical bill 27.00 2 Tammac Corporation, final balance of principal and interest on secured loan on mobile home. 29,529.67 3 Subaru American, final balance of principal and interest on secured loan on Subaru Forrester automobile. 11,957.59 4 Direct Merchants Bank, unsecured balance due on MasterCard (not paid). 2,069.60 5 Siemens Savings Plan, unsecured loan balance due (not paid). 15,144.70 6 West Shore Tax Bureau, 2003 income taxes (not paid). 733.23 7 HRC Manor Care, final nursing care bill 8.50 TOTAL (Also enter on Line 10, Recapitulation) 60,928.53 · ,REV-'151~3 ~FX+'(9-00) ~L.~L_ ~ ' SCHEDULE J oo~oNw~^~T, o~ ~ENNS¥'V^N,^ BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hoffman, .~ack D. FILE NUMBER 21 ~ 03- 01047 RELATIONSHIP TO NUMBER i NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT AMOUNT OR SHARE De Not L ~t Tr,,~!s) OF E~TATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Sandra K. Sassaman, Testamentary Trustee for the benefit of Brandon J. Trustee for benefit of 100% Hoffinan, a minor son i Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: iA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH 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 LAST WILL AND TESTAMENT OF JACK D. HOFFMAN I, JACK D. HOFFMAN, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby publish and declare the following as and for my Last Will and Testament, hereby revoking any and all Wills by me at any time heretofore made. ITEM I I direct that all of my legal debts, the expenses of my last illness, and my funeral expenses be paid from my residuary estate, as soon as practicable after my decease, as part of the expenses of the administration of my estate. ITEM II Ail of the rest, residue, and remainder of my estate, real, personal or mixed, of whatsoever kind and nature and wheresoever situate at the time of my decease, I give, devise, and bequeath to Sandra K. Sassaman, IN TRUST, to be administered, and distributed in ~cco~'da~ce with the followi~g pro~on~ A. My Trustee shall hold all the rest, residue and remainder of my estate as one fund and shall pay all the net income therefrom in quarter-annual installments, to or for the benefit of my adopted son, Brandon J. Hoffman; such payments shall continue until Brandon attains the age of eighteen (18) years. Further, during the period of time that the income is being so distributed, my Trustee is hereby authorized to pay and distribute to or for the benefit of Brandon so much of the principal hereof as my Trustee deems advisable for his health, maintenance, support and education. B. At such time as Brandon attains the age of eighteen (18) years, the trust principal and all undistributed income shall immediately vest in and be distributed to Brandon J. Hoffman, said distribution to be absolute and free of trust. C. The interest, whether in principal or income, of any beneficiary hereunder shall not be subject to voluntary anticipation, encumbrance, alienation or assignment, either in whole or in part, nor shall any such interest be subject to any judicial process to levy upon or attach the same for or on behalf of such beneficiary's creditors or claimants while in the hands of my Executrix or Trustee. D. In the event that Brandon should die prior to the distribution of the trust to him, in such event, the trust shall then terminate and the principal and income shall be distributed to Brandon's then living children, if any, per stirpes. E. If Brandon should die without children then living durinq the Trust prior to his reaching eighteen (18) years of age~ then the Trust shall then terminate and all principal and undistributed income shall be divided and distributed absolute and free of trust in equal one-third (1/3) shares to the following: 1. The Marine Mammal Stranding Center, P.O. Box 773, Brigantine, NJ 08203; 2. Sandra K. Sassaman of York Springs, PA; and 3. Misty Jo Hoffman~ 2 F. In the event that Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as Trustee, then I nominate, constitute and appoint Misty Jo Hoffman, to be the Trustee herein. Said Successor Trustee shall have the same rights and duties hereunder as my above-appointed Trustee. ITEM III I appoint Sandra K. Sassaman, Guardian of any property which passes, either under this WiI1 or otherwise, no a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so; but if Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting, then I appoint Misty Jo Hoffman, Guardian of any property which passes, either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise done so. Such guardian shall have the power to use principal as well as income, from time to time, for the minor's education, support and general welfare without regard to his or her parent's ability to provide for such education, support or general welfare, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM IV I appoint Llano Gladwin, Guardian of the person of my minor child; in the event that Llano Gladwin should predecease me, resign, renounce or be incapable of acting as the Guardian of the person of my minor child, I appoint Sandra K. Sassaman, guardian of the person of my minor child. ITEM V Any guardian or trustee herein appointed, and any and all successor and/or substituted guardians or trustees, all of whom are designated hereinafter "my Trustee", shall have all of the powers, duties, privileges and discretion hereinafter set forth, with ~espect to all property, r~.~ .~d persona], at any time forming par~.- of the assets of the estate of the guardian and/or assets forming the trust estate, which property is herein known as "corpus", without limitation by reason of enumeration, and in addition to the powers conferred by law, as follows: A. My Trustee may retain any or all property owned by me at the time of my death in the form in which it then existed without regard to any principal of diversification, risk or productivity. My Trustee shall collect, hold, manage, control, invest and reinvest the corpus, and acquire by purchase or otherwise, and retain temporarily or permanently, any kind of realty and personalty, including stocks, unsecured obligations, undivided interests, interests in investment trusts, mutual funds, legal and discretionary common trust funds, leases and property which is outside of my domicile, all without diversification as to kind or amount, and without limitation to investments authorized by the laws of the Commonwealth of Pennsylvania for the holding of funds by fiduciaries (including the discretion to retain as an investment any 4 obligation or obligations owing to me), and to hold funds uninvested, or deposit any monies in a savings bank or savings and loan association. B. Anything herein contained to the contrary notwithstanding, my Trustee, irrespective of the Pennsylvania statutes restricting investments by fiduciaries, shall exercise the rights, powers and duties given in Paragraph A directly above only and solely in such a manner as would a prudent man of discretiOn and intelligence who is seeking a reasonable income and the preservation of his capital, except that my Trustee, may without liability, retain any assets which I owned at the time of my death. C. My Trustee may vote in person or by general, limited or discretionary proxy with respect to any investment forming a part of the corpus, or to consent for any purpose, in respect to any stocks, or securities forming part of the corpus, and may exercise or sell any rights of subscription or other rights in respect thereof. D. My Trustee shall have the full and complete right and power to grant, convey, bargain, s~ll~ exchange, convert or otherwise dispose of-the corpus be it real or personal, in the manner, at the time or times, for the price or prices and upon the terms that my Trustee in my Trustee's sole and uncontrolled discretion deems advisable. My Trustee may make, execute, acknowledge and deliver any and all deeds, assignments and instruments in writing which my Trustee deems advisable in order to carry out any or all of the powers herein granted winhout obligation 5 on the part of the purchaser to see to the application of or provide against any misapplication of, the purchase money and free and discharged of this and all other trusts. E. My Trustee shall have the right and power to manage, retain, improve, alter, subdivide, dedicate to public use or lease real property, or grant easements with respect thereto, for periods to begin presently or in the future without regard to statutory restrictions on leasing and evel~ though any such period may extend beyond the term of any trust. F. My Trustee shall have the power to abandon, in any way my Trustee believes best, property which my Trustee determines not to be worth protecting. G. My Trustee shall have the power to consent to and participate in any plan for the liquidation, reorganization, consolidation or merger of any corporation any security of which is part of the corpus. H. I direct that all stock dividends, all rights to subscribe accruing on or in respect of any securities forming a part of the corpus, and all liquidating dividends shall be treated as principal; and that all dividends including that portion entitled return of capital and all dividends commonly called capital gain dividends declared by regulated investment companies and mutual funds shall be treated as income and paid to the persons entitled to income. I. With regard to all policies of insurance which 6 designate a Trustee appointed herein as beneficiary, my Trustee is specifically authorized, empowered and directed: 1. to execute and deliver receipts and other instruments and to take such action as may be appropriate to obtain possession and control of such policies; 2. to execute and file proofs of claim required to collect the proceeds thereof and the receipt of my Trustee shall ~,.u~ti~.~t~ ful. 1 acq~littance to J~u~e ~comp~nies for all so paid; 3. to elect, in my Trustee's discretion, any optional modes of settlement available under said policies. J. My Trustee may charge reasonable compensation for services rendered during the term of this trust, always subject to review by the court having jurisdiction over my estate upon request by an interested party. ITEM VI I nominate, constitute and appoint Sandra K. Sassaman to be the Executrix of this my Last Will and Testament. In the event Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as the Executrix of this my Last Will and Testament, then I nominate, constitute and appoint Wesley Hoffman, Executor of this my Last Will and Testament. ITEM VII I direct that no bond shall be required of any fiduciary, trustee, executor or guardian, hereunder in any jurisdiction. 7 IN WITNESS WHEREOF, I, JACK D. HOFF~, Testator named herein, have hereunto set my hand and seal to this my Last Will and Testament, consisting of eight (8) typewritten pages, on this the '7 day of Nove~er, 2003. Signed, sealed, published, and declared by the above-named Testator as and for his Last Will and Testament, and we, in his presence and in the presence of each other, and at his request, have subscribed our names as witnesses hereto. ~~ 0~- \~m3~~'~- ~ Address: 8 AFFIDAVIT COMMONWEALTH OF ·PENNSYLVANIA ) whose names 'are~gned to the attached or foregoing instrument, being duly qualzfied according to law, do depose and say that we we're present and saw the Testator si~n and execute the instrument as his Last Will and Testament; that Jack D. Hoffman signed willingly and that he executed it as his free and voluntary act 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 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn and affirmed to and acknowledged before me by and , witnesses, this the · ~ day of November, 2003. COMMONWEALTH OF PENNSYLVAlq~ f Notarial Seal --~-] ,, , [ E~t, Pen~ro T~,, Cumberl~ Co~ NAt ~P~bl ic S-JHOFFMANWIL 10 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ) ss. C0 TY 0r I, JACK D. HOFFMAN, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. / JACK D/ PIOFFMAN Sworn or affirmed to and acknowledged before me, by Jack D. Hoffman, Testator, this ~ day November, 2003. Nota~y~ubl ic CON~4ONWEALTH OF P£NNSYLYANL~ Notarial Seal Karen M. Zerby, Notary Public East Pennsboro Twp., Cumberland County My Commission Expires Apr. 26, 2007 Member, Pennsylvania Associa'don of Notaries 9 COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 06-21-2004 ESTATE OF HOFFMAN JACK D DATE OF DEATH 12-14-2005 FILE NUHBER 21 05-1047 COUNTY CUHBERLAND DALE F SHUGHART JR ESQ ACN 101 STE 205 55 E HIGH ST J Amount Rem/tted I CARLISLE PA 17015 MAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I~- RETAIN LOWER PORTION FOR YOUR RECORDS REV-1547 EX AFP (01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HOFFHAN JACK D FILE NO. 21 05-1047 ACN 101 DATE 06-21-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIG[NAL RETURN I. Real Estate (Schedule A) ¢[) .00 NOTE: To /nsure proper 2. Stocks and Bonds (Schedule B) ¢2) .00 cred/t to YOUr account, 3. Close[y Held Stock/Partnership Interest (Schedule C) (3) .00 subm/t the upper portion 4. Hortgages/Notes Receivable {Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/H/sc. Personal Property (Schedule E) (5) 71~56[.9[ tax payment. 6. Jointly Owned Property ¢Schedule F) (6) 58.89 7. Transfers (Schedule G) C7) .00 8. Total Assets (8) 71,420.80 APPROVED DEDUCTIONS AND EXEMPTIONS= 54,889.28 9. Funeral Expenses/Adm. Costs/H/sc. Expenses (Schedule H) lO. Debts/Mortgage L/abillties/L/ens (Schedule I) (lO). 60 t 928.55 1I. Total Deductions (11) 9~.817.81 12. Net Value of Tax Return (12) 24,597.01- 13. Char/table/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 lq. Net Value of Estate Subject to Tax (1~) 24,597.01- NOTE: If an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 uill reflect flgures that include the total of ALL returns ass~ed to date. ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rate (15) .00 X 0~:~:= ,00 16. Amount of L/ne 14 taxable at Lineal/Class A rate (16) ;'00 X 045 = 17. Amount of L/ne 1~ at Sibling rate C17), .00 X l~? = .00 18. Amount of Line 14 taxable at Collateral/Class B rate {18) · O0 x 1~',= . O0 19. Pr/ncipal Tax Due ' ¢~-~e .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) I DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID ,Ii / TOTAL TAX CREDIT I .OO BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN SZ, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE D A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents d~ing on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the la~ful Class B Ccollateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit ~ith your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF NXLLS) AGENT REFUND CCR): A refund of a tax credit, ~hich ~as not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1315). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: ]-800-$62-2050; services for taxpayers vith special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party tn interest not satisfied ~ith the appraisement, allowance, or disallowance of deductions, or assessment of tax Cincluding discount or interest) as sho~n on this Notice must object within sixty C&O) days of receipt of this Notice by: --~rttten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed tn writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three CS) calendar months after the decedent's death, a five percent CSX) discount of the tax paid is allo~ed. PENALTY: The 15X tax amnesty non-participation penalty ts computed on the total of the tax and interest assessed, and not paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. Th~s non-participation penalty Ks appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning ~ith first day of delinquency, or nine C9) months and one (1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 1982 bear interest at the rate of six CAY.) percent per annum calculated at a daily rate of .000]64. All taxes uhtch became delinquent on and after January 1, 1982 ~tll bear interest at a rate ~hich ~il! vary from calendar year to calendar year ~tth that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20~ .000548 1988-1991 1IX .000501 ~ 9~ .000247 1983 16X .000438 1992 9~ .000247 2002 6~ .000164 1984 11~ .000501 1993-1994 7~ .000192 2003 5~ .000137 1985 15X .000556 1995-1998 9~ .000247 2004 4~ .000110 1986 10~ .000274 1999 7X .000192 1987 10~ .000274 2000 7~ .000192 --Interest is calculated as follows: XNT£REST = BALANCE OF TAX UNPAXD X NUHBER OF DAYS D£LXNqUENT X DAXLY XNTERF.,ST FACTOR --Any Notice issued after the tax becomes deXinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment Ks made after the interest computation date shown on the Notice, additional interest must be calculated. SHERIFF'S RETURN - U.S. CERTIFIED MAIL CASE NO: 2003-01047 O COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND HOFFMAN JACK D ESTATE IN RE: VS. CARRIAGE HOUSE COUNTRY CLUB R. Thomas Kline , Sheriff of Cumberland County, Pennsylvania, who being duly sworn according to law served the within named DEFENDANT ,ERA MORTGAGE by United States Certified Mail postage prepaid, on the 15th day of March ,2004 at 0000:00 HOURS, at 3000 LEADENHALL ROAD MT LAUREL, NJ 08054 , a true and attested copy of the attached CITATION Together with DECREE AND PETITION The returned receipt card was signed by SIGNATURE ILLEGIBLE 03/17/2004 on Additional Comments: Sheriff,s Costs: So · Docketing 6.00 Service 6.03 R. Thomas Kline Affidavit .00 Sheriff of Cumberland County Surcharge 10.00 .00 22.03 Paid by DALE F SHUGHART JR on 03/25/2004 Sworn_and subscribed to before me this '~ day of ~ Clerk of Orhan~ SHERIFF'S RETURN - OUT OF COUNTY CASE NO: 2003-01047 O COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND HOFFMAN JACK D ESTATE IN RE: VS CARRIAGE HOUSE COUNTRY CLUB R. Thomas Kline , Sheriff or Deputy Sheriff who being duly sworn according to law, says, that he made a diligent search and and inquiry for the within named DEFENDANT , to wit: CARRIAGE HOUSE COUNTRY CLUB THE but was unable to locate Them in his bailiwick. He therefore deputized the sheriff of MONROE County, Pennsylvania, to serve the within CITATION, DECREE & PETITI On March 25th , 2004 , this office was in receipt of the attached return from MONROE Sheriff,s Costs: So answers: Docketing 18.00 .~ ~ ....... ~_~C~.~ Out of County 9.00 Surcharge 10.00 R. Thomas Kline Dep Monroe County 33.63 Sheriff of Cumberland County .00 70.63 03/25/2004 DALE F. SHUGHART JR Sworn and subscribed to before me this ~q]4 day of ~g0~' A.D. n 'd Rec~ .3~.8-04~ Susan K Bonser, Deputy Sheriff Exp 4-16-04 MCSO Env R010139 - in lne Court of Common Pleas of Cumberland County, Pennsylvania In RE: Estate of Jack D. Hoffman, deceased 150.00 Deposit VS. SERVE: The Carriage House Country Club 33.63 Costs No. 03-1047 orphans NOW, March 16, 2004 I, SHERIFF OF CUMBERLAND C( hereby deputize the Sheriff of Monroe County to execute this Writ, this deputation being made at the request and risk of the Plaintiff. Sheriff of Cumberland County, PA Affidavit of Service Now, .//~c'~,, / ~'~ ,20 ~,¥ , at 7.'3a o'clock ,~ M. served the within a copy of the original and.made lm<6wn to'' '~' "~ ~ the contents thereof. ,.o So answers, . Scott Iff Iffartin, Deputy Sheriff COSTS Sworn and subscribed before · SERVICE $ me this 2¢W~day of ,hfi. WKC~4 i, 20 ~ MILE^GE " ~ AFFIDAVIT · Print your name and address on the reverse ddressee SO that we can return the card to you. R nted etivery ' · Attach this card to the back of the mailpiece, or on the front if space permits. ~s delivery address different from item 17 [] Yes 1. Article Addressed to: If YES, enter delivery address below: [] No ERA Mortgage MAR 1 ? 21:)04 3000 neadenhall l~oad Mt Lsurel, NJ 08054 3. Service Type [~ Certified Mail [] Express Mail [] Registered [] Return Receipt for Memhandise [] Insured Mail [] C.O.D. 4. Restricted Delivery? (Extra Fee) [] Yes 7002 2410 0007 8504 7058 03-1047 "0" PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-1035 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 PREHEARING MEMORANDUM I. BRIEF STATEMENT OF THE FACTS Jack Hoffman died December 14, 2003 the owner of real estate at 1331 Kiner Boulevard, Carlisle, PA, and a timeshare unit at Pocono Manor, in Monroe Township. It was quickly determined that the balance due under the first mortgage on the Kiner Boulevard property exceeded the market value of the property and that no market existed for the timeshare. The Executor's undersigned attorney immediately contacted the first mortgage lender and condominium association in an effort to promptly deliver possession and ownership of these assets. No responses were received. It was quickly determined that the Estate of Jack D. Hoffman was insolvent. There are insufficient assets to pay all Priority 1 through 5 claims, and none for Priority 6 claims. A decision was made to abandon the property, absent cooperation from the interested parties. On February 25, the Executor's attorney advised both interested parties that an Abandonment Petition would be filed if no other resolution could be agreed upon. No response was received. The Abandonment Petitions were filed consistent with the statements contained in the letter of February 25 and duly served upon both interested parties by the Sheriff of Cumberland County as to Kiner Boulevard property and of Monroe County as to the timeshare. A hearing is scheduled for 10:00 a.m. on Friday, April 16. The undersigned attorney for the Executor has received no communication from ERA Mortgage or Carriage House Country Club. II. ISSUE. Is the Executor/Trustee entitled to Orders authorizing II. ISSUE. Is the Executor/Trustee entitled to Orders authorizing Abandonment? Answer: Yes. III. DISCUSSION. Abandonment by Executors is authorized under Section 3312 of the PEF Code and as to Trustees under Section 7132 of the PEF Code. Although there is not a great deal of law regarding abandonment, it is clear from the existing case law and commentaries that abandonment is appropriate under~ the circumstances of this Estate. For the Court's information, attached to this Memorandum are copies of the September 2000 Fiduciary Review Article regarding Abandonment, commentary regarding Abandonment contained in the Real Property, Probate & Trust Law Section Spring Retreat, March 5 & 6, 2004 Edition, and the case of In re: Estate of William R. Coombs, 784 A.2d 150 (2001), which is analogous to this situation. IV. CONCLUSION. For the foregoing reasons, following a hearing, Sandra K. Sassaman requests Your Honorable Court to enter the proposed Orders authorizing and directing the Abandonment of these two properties with ownership to vest, as to the Kiner Boulevard property, in the first mortgage holder, and as to the timeshare estate, in the Condominium Association. Respectfully su~t, \ · hugh r~,, Jr/ \ Supreme Court ItD. ~9217 35 East High St~e~, ~ te 203 Carlisle, PA 170~I'3 (717) 241-4311 Attorney for Sandra K. Sassaman, Executor and Trustee I~ I D UtC ! A R Y R E VI E W Page Three September, 2000 Abandonment of Assets powered to abandon assets by PEF 7132 which repeats the language of PEF 5143. Decedent's will gave all tangible per- It is not clear why a guardian or trustee may sonal property to his children to be under some circumstances abandon an asset with- divided among them as they may agree, or out court approval while a personal representative absent agreement as his executrix-sister under PEF 3312 requires court approval. As a may determine. Executrix allowed dece- matter of practice it is believed that personal rep- dent's three children to enter decedent's resentatives, as in the principal case, do not seek residence and take what items they chose, court approval to abandon or donate to charity following which the executrix donated the items of personal effects or household goods. remaining items to charity. One of dece- dent's children filed objections to the Examples executrix' account claiming "executrix PEF Code 3312 was taken verbatim from Sec- did not properly dispose of the decedent's tion 502 of the Fiduciaries Act of 1949, and the offi- personal property." cial comment to §502 states: HELD: "Once the beneficiaries all had This section is consistent with existing law ample opportunity to take whichever under which a fiduciary is not required to property the, y chose from the residence, the ex~rcise his right to administer estate executrix could assume that the few, val- erty when in his reasonable judgment it is ueless items remaining were not wanted inadvisable to do so: cf. Reynolds v. Cridge, by the beneficiaries and were abandoned." 131 Pa. 189; Pearlman Tm~st, 348 Pa. 488. This Objection denied. Abdoe Estate (O.C. Div. section should prove helpful to personal repre- Lawrence), 20 Fiduc. Rep. 2d 159. sentatives and to the estate when the personal Supporting its decision, the court stated that representative hesitates about assuming the "Although the executrix could have been more risk that his judgment to abandon property for careful in itemizing the property and controlling estate purposes may prove to have been in entry into the residence, her actions were under- error. When the personal representative's standable .... The executrix exercised the skill and right to administer is renounced, full legal and prudence that a common person would have used equitable title will be in those beneficially under similar circumstances." interested in the asset, subject of course to their right to disclaim: cf. Roop v. Greenfield, PEF Code 3312 352 Pa. 232. Not mentioned in the opinion, presumably The case law on abandonment of assets by because not cited by the executrix, was Section fiduciaries is collected in 3 Hunter's Orphans' 3312 of the Probate, Estates and Fiduciaries Code, Court Commonplace Book under the heading 20 Pa. C.S. 3312, which gives a personal represen- Fiduciaries l(g). The subject of abandonment of tative a procedure to abandon assets. It provides assets by fiduciaries has been addressed twice that: before in Fiduciary Review. The October 1966 When any property is of no value to the issue at page 3 annotated Weidenhamme,~ estate, the court may authorize the personal 16 Fiduc. Rep. 464 where the petition of a minor's representative to renounce his right to admin- guardian to disclaim causes of action and to refrain ister it. from filing suit for tort to the minor was dismissed Similar power is granted to the guardian of the for failure to set forth facts sufficient to justify estate of a minor in PEF 5143 which provides: abandonment of the claims as worthless. The court When any property is so burdensome or is there said at 16 Fiduc. Rep. 468-469: so encumbered or is in such condition that it is The court will consider for approval the of no value to the estate, the guardian may compromise or abandonment of doubtful abandon it. When such property cannot be claims but it cannot absolve a guardian from abandoned without transfer of title to another exercising judgment and discretion as to or without a formal renunciation, the court whether such compromise or abandonment of may authorize the guardian to transfer or claims shall be submitted for approval. The renounce it without consideration if it shall guardian must satisfy the court that the cir- find that this will be for the best interests of cumstances are such that the best interests of the estate, the minor will be served by such compromise Power for the guardian of an incapacitated person or abandonment. The petition before us pre- to abandon assets is granted in PEF 5521 which sents no facts justifying granting the prayer of simply incorporates PEF 5143. A trustee is em- the petitioner. The court will not substitute its (Continued on Page Four) . PageF°~r September, 2000 F I D U C IA R Y R E V I E W Abandonment of Assets tinue to exist, even after abandonment. The (Continuedfrora Page Three) court suggests that a transfer to a straw party "will thus transfer a personal problem to the judgment and discretion for that of the community which has created the problem by guardian. The court does not issue advisory its failure to come forward with effective mea- opinions to fiduciaries, sures to check the decline of residential real In the October 1966 annotation Fiduciary Review estate." said: Because of the provisions of Section 502, it ·.. Under authority of Section 502 of the Fidu- is clear that the court may authorize abandon- ciaries Act, President Judge Klein of the ment. It is not clear whether abandonment Philadelphia Orphans' Court has authorized will be recognized for all purposes. Section 502 executors in the adjudication of their account deals with estate administration, not title. Its to abandon worthless mortgages and "to exe- purpose is to relieve the personal representa- cute all transfers, assignments, conveyances or tive from responsibility for an asset of nega- satisfactions necessary to" effectuate the tive value. But does it alter the title which abandonment: Leichner Est., 2 Fiduc. Rep. Section 104 places in the heir so as to relieve 361. In another adjudication of an account him of personal liability for real estate taxes? Judge Klein similarly authorized an adminis- · · · tratrix to abandon a revolver and instructed Although not specifically discussed by the her as to the method of doing so: Miller Est., 3 court, it appears that the action of the heirs in Fiduc. Rep. 379. Other orphans' courts, also at joining in the petition for abandonment was the time of accountings, have directed that considered to be a disclaimer. The court cited manuscripts which had no "present or.future Roop v. Greenfield, 352 Pa. 232, which involved literary value" should not be published as real property encumbered by mortgages directed by the will (Hanson Est., 6 Fiduc. exceeding the value of the real property Rep. 397) and that shares of stock unsaleable involved and in which the heir advised the and inventoried as worthless should be distrib- Receiver of Taxes of her disclaimer. Appar- uted among the heirs in kind or sold at public ently this action effectively eliminated any sale with notice to the heirs and other inter- personal liability for real estate taxes. How- ested parties:. Hirt Est., 12 Erie 86. ever, see Edwin Forrest Home v. Shattuck, 64 The May 1971 issue of Fiduciary Review, at Pa. Super. 239 where the court questions the page 3, annotated Ulbricht Estate, 21 Fiduc. Rep. effectiveness of a disclaimer to avoid such per- 83, where Judge Shoyer of the Philadelphia sonalliability... Orphans' Court Division under the provisions of Compare also Gill Trust, 16 Fiduc. Rep. 671, where Section 502 of the Fiduciaries Act of 1949 autho- President Judge Taxis of the Montgomery County rized administrators and heirs to abandon a worth- Orphans' Court approved the transfer of securities less piece of vandalized city real estate. In dealing to a corporate trustee's "worthless securities file" with abandonment of real estate, the article in and the destruction of expired stock rights. Fiduciary Review commented: In Ulbricht Estate, the heirs who joined in the petition obviously desired to rid them- CURRENT CASES selves of this burden also and joined in the Will -- Testamentary charitable remainder annuity t~ust petition to abandon. Since legal title to the real interpreted as to effect of spousal election where spouse property is already in the heirs upon the dece- is living when trust terminates on death of annuitant. dent's death (subject to the rights of the per- DiFalco Tmtst (O.C. Div. Montg.), 20 Fiduc. Rep. 2d 324. sonal representative: Fiduciaries Act, Section 104), it would seem that some affirmative Will -- Decedent's 1996 will and irrevocable trust ruled invalid because of lack of capacity. Will of 1995 ruled action by the heirs to renounce their intestate valid against allegations of lack of capacity and undue rights to the property would be required in influence. Major Est. (O.C. Div. Wyoming), 20 Fiduc. addition to their joinder in the petition. Rep. 2d 331. Assuming the propriety and effectiveness Will -- Tortious interference with inheritance recognized of the procedure followed, the question re- as a cause of action but complaint dismissed on prelimi- mains as to the location of legal title to the real nary objection because of failure to plead in sufficient property after the proceedings· Personal prop- detail decedent's intent to change will to benefit plaintiff. erty which is abandoned can be destroyed but McNeil v. Jordan (Civil Div. - C.P. Montg.), 20 Fiduc. a particular piece of real property will con- Rep. 2d 295. AP The Real Estate ' Disclosure Act was repealed by 2000, . P.L. 815, No. 114, § 2, and is now covered in 68 :.S.A.§7301 et seq., Part 1II Residenti: Property, and is now known and may be cited ~e Real Estate Seller Disclosure The chapter provides: That any seller who intends to transfer an' real property shall disclose to the buyer any material defects with the property, known to by completing all applicable items in a property disclosure statement in the form and and subject to the penalties and requirements of the law, prior to the signing of transfer by the seller and buyer with respect to the property. HOWEVER, Section 7302 of the ch: "(a) General rule.--This ch apply to all residenti~ estate transfers except the following: (1) Transfers by a in the course of the admiu m ofa decedent's estate, guardianship, conserva or trust." (SEE SELf PROPERTY DISCLOSURE STATEMENT - APPEND~ TWO) ABANDONING REAL PROPERTY Orphans' court is a special tribunal for specific cases and is therefore a court of limited jurisdiction which can exercise only such power as is given it by statute, either expressly or by necessary implication. In re Webb's Estate,, 138 A.2d 435, 391 Pa. 584, Sup. 1958 Orphans' court, aside from any statute, has the full powers of a court of equity as respects matters within its jurisdiction and is limited only by the necessities of the case and its duty to administer equity in accordance with established rules. _In re Lucabaugh,s Estm~., 63 York 77, 74 Pa. D. & C. 68 (1951). 282 20 Pa.C.S.A. § 3312 § 3312. Renunciation of right to administer property When any property is of no value to the estate, the court may authorize the personal representative to renounce his right to administer it. This section is consistent with existing law under which a fiduciary is not required to exercise his fight to administer estate property when in his reasonablejudgment it is inadvisable to do so: cf. Reynolds v. Cridge, 131 Pa. 189; Pearlman Trust, 348 Pa. 488. This section should prove helpful to personal representatives and to the estate when the personal representative hesitates about assuming the risk that his judgmeht to abandon property for estate purposes may prove to have been in error. When the personal representative's right to administer is renounced, full legal and equitable title will be in those beneficially interested in the asset, subject of course to their right to disclaim: cf. _Roop v. Green_field, 3'52 Pa. 232. That an executor may abandon property pledged, or subject to assessment, if there is no value over the debt or the assessment to be preserved for the estate, was ruled by Chief Justice SHAW in Rivley v. Sampson_, 10 Pick. 373. The general rule is ...that the trustee must exercise common prudence, common skill and common caution in the performance of his duties, or shortly stated, due care in the circumstances.' In re Casani's Es ' ca.sam's t~state, 342 Pa. 468, 470, 21 A.2d 59, 60, 135 A.L.R. 1513. Accordingly, it is held that a fiduciary, acting with reasonable prudence, may abandon assets. Provident L. & T. Co. v. Fidelity etc. Co., 203 Pa. 82, 88 et seq., 52 A. 34, 35. - 20 Pa.C.S.A. § 7132 § 7132. Abandonment of property When any property is so burdensome or is so encumbered or is in such condition that it is of no value to the trust, the trustee may abandon it. When such property cannot be abandoned without transfer of title to another or without a formal renunciation, the court may authorize the trustee to transfer or renounce it without consideration if it shall find that this will be for the best interests of the trust. Section 502 of the Fiduciaries Act of 1949, P. L. 512, 20 PS §320.502, provides: "Renunciation of right to administer property-When any property is of no value to the estate, the court may authorize the personal representative to renounce his right to administer it." This section should prove helpful to personal representatives and to the estate when the personal representative hesitates about assuming the risk that his judgment to abandon property for estate purposes may prove to have been in error. When the personal representative's right to adm/nister is renounced, full legal and equitable title will be in those beneficially interested in the asset, subject, 283 of course, to their right to disclaim: cf..Roop v. Greenfield, 352 Pa. 232." In Roop v. Greenfield, 352 Pa. 232 (1945), there was a devise of the residuary estate. Included was a property encumbered by a mortgage greater than its value. This property had been in the possession of the mortgagee for several years prior to testator's death. Where a decedent's home has been vacant, vandalized, and produces no income, and no one, including the Philadelphia Housing Development Corporation, will accept title even as a gift, a petition by the decedent's persona! representative seeking leave to abandon the home may be granted, especially where the petition has been joined in by the decedent's heirs, and abandonment would not be detrimental to the c~editors of the estate. In re Ulbricht's Estate, 50 Pa. D. & C.2d 489, 1970 WL 8945 (C.P. 1970). The Ulbricht Estate involved a petition by the administrators °fan insolvent decedent's estate for leave to abandon certain real estate will be granted as authorized by section 502 of the Fiduciaries Act of April 18, 1949, P.L. 512, where the property, a house, has been vacant, boarded up and produces no income, where the Philadelphia Housing Development Corporation will not accept title to it even as a gift, and where a local realtor testified that it would cost more than the property is worth to make it livable. In re Ulbricht's Estate, 50 Pa. D. & C.2d 489, 1970 WL 8945 (C.P. 1970). In the Ulbricht's Estate, supra In the Decedent's absence, it became necessary to board up the house to protect it from vandalism, which continued, however. 'A local realtor testified that it would cost more than the property is worth to make it livable and that he would not accept it even as a gift. Judge Shoyer, in his opinion, stated: "This court through the many petitions presented to us in connection with sales by the personal representative and the excusing or setting of bond (Fiduciaries Act of April 18, 1949, P. L. 512, §541, 20 PS §320.541) has been made constantly aware of the depreciated condition of decedent-owned real estate ........ If these owners cannot fred a buyer or even a willing donee, it may be necessary for the heirs, in order to escape Personal liability for the annual taxes, to pay a strawman to accept tire as grantee. They will thus transfer a personal problem to the community which has created the problem by its failure to come forward with effective measures to check the decline of residential real estate." Judge Shoyer decreed the real estate to be of no value to the Estate, and the Administrators of said estate, were authorized under the provisions of section 502 of the Fiduciaries Act of 1949 to abandon the property. Where a will requires the trustee thereunder to maintain testator's residence as a home for the life tenants during their lifetimes, and one of the two life tenants has died and the other is being maintained in a nursing home, and it appears that the residence has fallen into such disrepair that the cost of restoration would exceed any possible sale value and a profitable rental could not be obtained, the executor's petition for leave to abandon the real estate in question will be granted in the absence of objection from the remaindermen..In re Russell's Estate, 69 Pa. D. & C.2d 246 (1975). 284 (ENVIRONMENTAL CONSIDERATIONS) Executor of decedent's estate petitioned to abandon estate property that was subject of federal suit for environmental violations. The Court of Common Pleas, Orphan's Court, Allegheny County, No. 8583 of 1997, granted petition. Plaintiffs in federal suit appealed. The Superior Court, No. 410 WDA 2000, Lally-Green, J., held that executor was entitled to abandon property. Affirmed. In re Estate of Coombs, 784 A.2d 150, Pa. Super.,2001. (SEE TEXT OF cooMBs - APPENDIX THREE) STANDARDS APPLIED TO THE PERSONAL REPRESENTATIVE'S AND TRUSTEE'S AUTHORITY Where a fiduciary has violated the basic standard of common prudence and caution, counsel fees for services rendered in his defense may be disallowed. In re Lyons' Estate, 63 Del. Co. 258 (1976). It is fundamentally the duty of the personal representative to liquidate the assets in the decedent's estate, account therefor and make .prompt distribution, at all times using common prudence and ordinary care. In re Barr, s Estate, 11 Leb. C.L.J. 1, 1966. If fiduciary has greater skill than man of ordinary prudence, fiduciarfs standard of care must be judged according to standard of man with his special skill. Executor, as fiduciary of estate, is required to use such common skill, prudence and caution as a prudent man, under similar circumstances, would exercise in connection with management of his own estate. In re Lohm's Estate, 269 A.2d 451 Pa.,1970. "Surcharge" is the penalty for failure to exercise common prudence, common skill, and common caution in the performance of fiduciary's duty and is imposed to compensate beneficiaries for loss caused by fiduciar~s want of due care, and hence a surcharge will not be imposed for mere errors of judgment. In re Mille~s Estate, 26 A.2d 320 Pa.,1942. Surcharge may be imposed on executor to compensate estate for any losses incurred by executor's lack of due care. In re Estate of Denlinger, 297 A.2d 478Pa.,1972. Executor must use such common skill, prudence, and caution in managing testator's estate as prudent man, under similar circumstances, would employ to manage his own estate. In re Estate of Gordon, 511 A.2d 869Pa. Super.,1986. 285 150 Pa. 784 ATLANTIC REPORTER, 2d SERIES evidence does not support the inference that Appellant arranged a sexual encoun- In re ESTATE OF William R. ter between Garver and Peters or that he COOMBS, Deceased. received income from it. Appeal of Robert W. Grine, II, Joanne ¶ 8 The Commonwealth relied heavily on D. Grine and the Estate of the fact that Longenecl~er spoke directly Margaret M. Grine. with Appellant when requesting an "exotic maid." However, as Longenecker testi- Superior Court of Pennsylvania. fled, when the performer did not arrive at the scheduled time, Longenecker called Argued Nov. 9, 2000. Fantasies. Peters returned his call and Fried Sept. 11, 2001. asked to be picked up at the club. This Reargument Denied Nov. 21, 2001. evidence does not support the inference that Appellant arranged a sexual encoun- Executor of decedent's estate pet/- ter between Longenecker and Peters be- cause it was the trooper who contacted tioned to abandon estate property that was Peters directly and transported her to the subject of federal suit for environmental motel. Further, it cannot be inferred that violat/ons. The Court of Common Pleas, Appellant received income from the en- Orphan's Court, Allegheny County, No. counter, since the trooper paid Peters 8583 of 1997, Mazur, Little and Zavareria, $180.00 in '~ips" after she was in the motel JJ., granted pet/t/on. Plaint/frs in federal room. Id, at 73. There was no evidence suit appealed. The Superior Court, No. 410 offered that Appellant was to receive any WDA 2000, Lally-Green, J., held that exec- utor was entitled to abandon property. of Peters' '~ip" money. ¶ 9 Although one of Apperiant's employ- Affirmed. ees clearly engaged in prostitution, there is no evidence to show that Appellant had 1. Executors and Administrators ~=,19 a connection with the "running, control, When a personal representative's supervision or keeping" of the prostitution right to administer an estate asset is re- business. The Commonwealth did not prove that Appellant received any income nounced, full legal and equitable title will be in those beneficially interested in the from the activities of his employees as asset, subject to their right to disclaim. 20 required by Blankenbiller, 362 Pa. Super. Pa.C.S.A. § 3312. 477, 524 A.2d 976, and DeStefizniz, 442 Pa. Super. 54, 658 A2d 416. Thus I con- 2. Executors and Administrators ~=~19 clude the evidence offered was not enough Executor of decedent's estate was eh- to support a finding of guilt by a reason- titled to renounce administration of estate able doubt, and I would reverse Appel- property, although environmental claims lant's convictions and vacate his sentences against estate were pending in federal for promoting prostitution, court; executor's abandonment did not pre- vent further pursuit of environmental claims. 20 Pa.C.S.A. § 3312. 3. Executors and Administrators Challengers to executor's renunciation of estate property that was the subject of 314 IN RE ESTATE OF COOMBS Pa. 151 Clteu784 A.2d 150 (Pa. Super. 2001) federal env/ronmental act/on waived for Thomas J. Dempsey, Jr., Pittsburgh, for appeal the argument that trial court appellee. should stay ruling on exbcutor's petition to renounce, where challengers presented Before: LALLY-GREEN, TODD, and only bare assertion that trial court had BROSKY, JJ. abused its discretion. 20 Pa.C.S.A. § 3389. 4. Appeal and Error ~=q079 LALLY-GREEN, J.: Arguments on appeal that are not ap- [I] ¶ 1 Appellants, Robert W. Grine propriately developed by citation to au- II, Joaune D. Grine, and the Estate of thority are waived. Margaret M. Grine, appeal trots the order 5. Appeal and Error ~'901 entered February 14, 2000, dismissing The appellant has the burden of es- pellants' exceptions to two orders dated tablishing entitlement to relief by showing August 31, 1999. The first order granted that the ruling of the trial court is errone- Se Petition of Appellee Ronald W. ous under the evidence or the law. Coorabs (Executor) for Leave to Renounce Right of Administration of Specific Real 6. Executors and Administrators ~:~19 Property pursuant to 20 Pa.C.S. § 3312) Challengers to executor's renunciation The second order denied Appellants' mo- of estate property that was subject of fed- tion for a nde to show cause why the the argument that executor engaged in property taxes and be restrained ~ora sell- fraud, serf-dealing, tax evasion, and collu- sion with local authorities, where challeng- lng the property at issue. We affirm. ers did not support argument with citation ¶ 2 This case is procedurally and legally to certified record or to pertinent legal complex. Appellants are the plaintiffs in authority. ongoing federal litigation regarding an al legediy contaminated parcel of land which was once owned by decedent William R. Coomb~.' The property is located in Jardce S. Haagenson, Enon Valley, for Tionesta Borough, Forest County, Penn- appellant, sylvania. Appellants have allegedly suf- 1. 20 Pa.C.S. § ~312 reads as follows: "When prove to have been in error. When the per- any property is of no value to the estate, the sonal representative's right to administer is court may authorize the.personal represents- renounced, full legal and equitable title will rive to renounce his right to administer it." be in Ihose beneficially interested in the asset, 20 Pa.C.S.A. § 3312. The Official Comment subject of course to their right to disclaim: cf to this section notes: "This section is consis- Roop v. Greenfield, 352 Pa. 2.52, 42 A.2d 614." .tent with existing law under which a fiduciary is not required to exercise his right to admin- Section 3312, Official Comment (1949). ister estate property when in his reasonable judgment it is inadvisable to do so: cf Reyn. 2. See, Grine v. Coombs, 1997 U,S. Dist. Lexis. [(1944)]. This section should prove helpful to Dist. Lexis 19578 (W.D.Pa. 1997), affirmed in personal representatives and to the estate part and remanded, 189 F.3d 464 (3rd Git. Pa. when the personal representative hesitates 1999), cert. denied, 528 U.S. 1160, 120 S.Ct. about assuming the risk that his judgment to 1172, 145 L. Ed.2d 1081 (2000}. abandon property for estate purposes may 315 .:,< 152 Pa. 784 ATLANTIC REPORTER, 2d SERIES fered physical harm as a result of contami- be restrained from transferring the prop- nation on the property, ert.v to third parties.4 Appellants provided ¶ 3 Executor is the executor of the dece- the court with a proposed order directing dent's estate. The decedent's will granted Executor to pay back taxes and restrain- the property in three equal shares to Ex- lng Executor from selling the property. ecutor, Mary Ann Melko, and Ruth Desko. The trial court denied this proposed order All three beneficiaries have renounced on the same day without a supporting their interest in the property. Three otb- opinion. er potential inheritors of the property (Bfl- ¶ 6 Also on the same day, August 31, lie William R. 1999, the trial court issued an order grant- Yost-Hepfer, Coombs, Jr., and Betty Marie Phillips) have renounced lng Executor's petition to renounce admin- their interest in the property as well. istration of the property. In a supporting opinion, the trial court reasoned that re~ ¶ 4 On November 17, 1998, Executor nunciation is proper under § 3312 because filed a Petition for Leave to Renounce "the cost of the continued defense of the Right of Administration of Specific Real property will exceed its value, thereby Property pursuant to 20 Pa.C.S. § 3312. making it more of a liability than an asset Executor claimed that the property was to the Estate." Trial Court Opinion, more of a liability than an asset- to the 8/31/99, at 2. The court also concluded that estate. On February 16, 1999, Appellants Midla~tic was inapposite. Id, fried an answer to the petition? The trial ¶ 7 On September 10, 1999, Appellants court held an evidentiary hearing on June filed exceptions to both orders. Appel- 7, 1999. The certified record does not lants argued that: (1) public interests pro- contain a transcript of this hearing, tected by state and federal environmental ¶ 5 On August 31, 1999, Appellants filed laws are not overridden by the abandon- a Motion for Rule to Show Cause why the ment power in Section 3312; (2) the "citi- Estate should not be ordered to pay prop- zen suit" provisions of federal environ- erty taxes to the Borough of Tionesta and mental statutes allow private citizens to 3. Appellants raised the following issues: (1) fraudulent conveyance from the Estate, and under Midlantic National Bank v. New, Jersey has concealed assets from creditors; and (6) Department of Environmental Protection, 474 under 20 Pa.C.S. § 3389, the court should U.S. 494, 106 S.Ct. 755, 88 L.Ed.2d 859 determine what action should be taken given (1986), state and federal laws prohibiting the the existence of federal litigation regarding abandonment of contaminated property are the property. not preempted by Section 3312; (2} the Es- tate is liable under the Comprehensive Envi- 4. Here, Appellants argued that: (1) Executor ronmenta] Response, Compensation and Lia- bility Act of 1980, 42 U.S.C. § 9601 et seq. has failed to pay property taxes due from the (CERCLA) and the Pennsylvania Hazardous last three years; (2) the property has been Sites Cleanup Act, 35 P.S. § 6020.101-- listed for involuntary sale by the Borough; (3} 6020.1305 (HCSA) [or costs associated with Executor cannot "dissolve the Estate's tax contamination on the land; (3) Executor is obligations through statutory renunciation"; personally liable under CERCLA because he (4) the Estate has sufllcient funds to pay over- knew or should have known that the decedent due tax bills and thus avoid a sale to third had potential liability for environmental re- parties; (5) abandonment will violate state sponse costs; (4) Executor, aa a holder to and federal environmental laws; and (6) Ex- legal tide to the property, is personally liable ecutor and the Borough should be restrained under CERCLA where he has the power to from transferring the property to unsuspect- use or control property held in trust; (5) lng third parties "through deliberate tax Executor is the personal beneficiary of a omissions." 316 IN RE ESTATE OF COOMBS Pa. 153 Clt~ m 7S4 A.2d iS0 (Pa. Super. 2001} enforce those statutes where the relevant presented by Appellants to be extraneous government agencies have not taken ac- to the matter at hand: namely, whether tion; (3) there has not been a judicial Executor prudently fulfilled his fiduciary order directing cleanup because the feder- duty to the Estate by renouncing property al suit has not been decided on the merits; which had no value to the Estate. Trial (4) Midla~tic is not limited to situations Court Opinion, 4/6/01, at 2-3. The court where there has been a formal citation or further explained: cleanup order; (5) the trial court has ig- IT]he court did not order the Execu- nored Appellants' expert's reports of con- tor to pay property taxes on the proper- tamination on the site and has sanctioned ty to avoid a tax sale since there were no Executor's failure to set aside funds to funds in the estate to pay the taxes. satisfy environmental obligations; and (6) The court did not order the stay of the the court should not permit the Executor tax sale since it had already given the to harm the public by abandoning the site. Executor the authority to renounce ad- Id. In their supporting brief, Appellants ministration. The court did not order argued, in passing, that the court erred in the executor tn set aside funds for po- denying the motion to restrain the sale of tential environmental damage because the property. Appellants asked the court there were no funds in the estate. And to prevent Executor from renouncing his finally, the court did not delay resolution interest in the property, and to stay the of the petition to renounce administra sale of the property. Id. tion pending the federal lawsuit since its ¶ 8 On February 14, 2000, the trial court determination that the property was denied Appellants' exceptions without issu- without value has not barred Grines ing a new opinion. Instead, the court re- from proceeding against the estate with lied on its prior opinion dated August 31, the federal litigation. The legislature 1999. This appeal followed. On January placed no bar against maintaining a 10, 2001, we remanded the case for further claim against an estate despite the fact proceedings because we were unable to that a personal representative renounces conduct meaningful appellate review. In administration of valueless property re Estate of Coombs, 776 A.2d 300, 410 pursuant to [20 Pa.C.S. 3312]. WDA 2000, 2001 Pa. Super. Lexis 861 (un- published memorandum). Specifically, we Id. at 3. Appellants filed a new appellate remanded for the filing of a Concise State- brief, raising three issues: ment of Matters Complained of on Appeal I. Whether the state probate court and a supplemental opinion from the trial erred in ruling that decedent's es- court. We had hoped that Appellants tare can avoid all expenses attend- would present a reasonable number of co- ant upon its possession of hazard- herentiy structured arguments, thus pro- ous wastes? viding the trial court with an opportunity II. Whether the probate court has a to respond thoughthdly to each point~ In statutory duty pursuant to 20 Pa. keeping with prior patterns, however, Ap- C.S. [§] 3389 to stay disposition of pellants raised 25 issues in their ConeAse the petition for renunciation and Statement. abandonment pending resolution of ¶ 9 The trial court's response was brief the citizen-plaintiffs' environmental but quite helpful. The 'trial court consid- claims against the estate in a fed- ered many of the environmental issues eral forum? 317 154 Pa. 784 ATLANTIC REPORTER, 2d SERIES III. Whether the state's probate court state and local environmental laws. Mid- must abide by and enforce these /ant/~ 106 S. Ct~ at 762. Thus, a bankrupt- provisions of the Estate and Fidu- cy trustee could not abandon the environ- ciaries Code which prohibit all mentally-contaminated land of an estate, self-dealing by the executor of de- where doing so would violate state or local cedent's estate? environmental laws. Id, In Midlanti~ the Appellants' Brief at 6. trustee's abandonment included shutting ¶ 10 In our prior Memorandum, we not- down a guard service and fire-suppression ed the following deficiencies with Appel- system, which "aggravated already exist- lants' brief and style of ar. gument: lng dangers by halting security measures that prevented public entry, vandalism, Appellants' current brief contains many scattershot assertions of law and and fife." Id. at 758 & n. 3. Thus, in fact without citation to the certified rec- Midlantic, the trustee's abandonment of ord or to relevant statutory or case law. the property resulted in specific, harmful Oftentimes, Appellants cite to testimony environmental effects. Moreover, the and transactions for which there is no trustee's abandonment created a situation evidence in the certified record. Appel- where no one (other than the state) took lants also interweave arguments about possession or control of the property. the merits of their federal action with ¶ 12 In contrast, Appellants have failed the issues in the instant case in such a to establish that an executor's renunciation manner that makes, it difficult for this of the administration of a parcel of land Court to address any issue intelligently constitutes a similarly harmful abandon- and thoroughly, ment of the property, so as to bring the In re Estate of Coombs, supro, at 9, 776 case within the scope of Midlantic.6 Next, A.2d 300. We note with disapproval that Appellants' argument is based on a pre- Appellants' current brief has made no ira- sumption that renouncing the administra- provements in these respects, tion of property under § 3312 somehow [2] ¶ 11 In their first issue on appeal, undermines or abrogates federal and state Appellants esseni.i~lly argue that federal environmental laws. This presumption is and state environmental laws prohibit the simply unsupported by the record or legal trial court from authorizing Executor to authority. We see no basis for concluding renounce his administration of the proper- that the Executor's and the Estate's liabili- ty.s The sole pertinent authority cited by ty (if any) for environmental harm will be Appellants for this proposition is Midlan- affected by the operation of § 3312. Hy- ti~ supra. In Midlantic, the United perbole aside, Appellants have failed to States Supreme Court held that the aban- identify any specific harm imposed by the donment provision of the Bankruptcy trial court's order: for example, the loss of Code, 11 II.S.C. § 554(a), did not preempt a legal remedy against any potentially re- 5. In this section of their Brief, Appellants also is in a position to address the merits of these argue that Executor and others are currently issues, and we will not address them further. violating various environmental laws. We note that all environmental issues concerning 6. Moreover, unlike Midlantic, where the trust- the property are currently being litigated in ee attempted to abandon the property to the federal court. Moreover, Appellants filed no state, in the instant case Executor has sold the environmental actions with the trial court. As such, neither the trial court nor this Court property to a third party. 318 IN RE ESTATE OF COOMBS Pa. 155 CAte m 784 A.~d t$O (Ps.Super. 2001) sponsibleparties.~ held." Section 3389, Official Comment ¶ 13 In a similar vein, Appellants have (1949). · identified no statute or other authority [4,5] ¶ 15 Arguments that are not ap- stating that a trial court most take into account pending environmental concerns propriately developed by citation to au- thority are waived. Korn v. Epstein, 727 such as Appellants' when granting a peti- A.2d 1130, 1135 (Ps. Super. 1999). "It is the tion to renounce under § 3312. Until the Appellant who has the burden of establish- Legislature or our Supreme Court speaks lng his entitlement to relief by showing on this issue, we decline to create or ira- that the ruling of the trial court is errone- pose any such requirements ourselves, ous under the evidence or the law." Id, Finally, to the extent that Executor's re- Aside from a passing and unexplained ref- nunciation may have specific and discrete erence to In re Mellon's Estate, 455 Pa. environmental effects, this issue is best 294, 314 A,2d 500 (1974), Appellants' two- resolved within the context of the pending sentence argument consists of a bare as- federal litigation. Appe 'llants' £Lrst claim sertion that the trial court abused its dis- fails. cretion. We conclude that this issue is [3] ¶ 14 In their second' issue, Appel- waived for lack of developmenL ~ lants argue that the trial court abused its [6] ¶ 16 Finally, Appellants argue that discretion by failing to stay disposition of the trial court erred by allowing Executor the renunciation petition pending resolu- to engage in fraud, serf-dealing, tax eva- tion of the federal lawsuit. Appellants cite sion, and improper collusion with local au- to 20 Pa.C.S.A. § 3389, which states: thorities. Again, Appellants do-not sup- "When any claim not proved in the or- port their argument with citation to the phans' court division is being litigated in certified record or to pertinent legal au- any other division or court, State or Fed- thority. Accordingly, this issue is waived. eral, having jurisdiction' thereof, the court may make such provision for the distribu- ¶ 17 Order affirmed. Jurisdiction relln- tion or satisfaction of the claim as shall be quished. equitable." We observe that the Official Comment to 20 Pa.C.S.A. § 3389 notes: "This gives the orphans' court the opportu- nity in its discretion to postpone final dis- tribution where advisable or to make final distribution where the claim, in justice to other interested persons, should be pre- sented in the orphans' court. The court, in addition to using its discretion as to wheth- er any fund will be withheld, will exercise a discretion as to the amount to be with- 7. In Midlantic. the tension between environ- financial proceedings against the estate. mental laws and the Bankruptcy Code°s aban- Midlantic, 106 S.Ct. at 760. In contrast. donment provision was more acute because § 3312 does not expressly or impliedly pre- the automatic stay provisions of the Bank. elude the operation of environmental regula- ruptcy Code explicitly provide substantial pro- tions. tections against various types of legal and 319 LAST WILL AND TESTAMENT OF JACK D. HOFFMAN I, JACK D. HOFFMAN, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby publish and declare the following as and for my Last Will and Testament, hereby revoking any and all Wills by me at any time heretofore made. ITEM I I direct that all of my legal debts, the expenses of my last illness, and my funeral expenses be paid from my residuary estate, as soon as practicable after my decease, as part of the expenses of the administration of my estate. ITEM II Ail of the rest, residue, and remainder of my estate, real, personal or mixed, of whatsoever kind and nature and wheresoever situate at the time of my decease, I give, devise, and bequeath to Sandra K. Sassaman, IN TRUST, to be administered, and distributed in ~ccorda~ae with the followi~g prov~s~.om~ A. My Trus~e~ shall hold all the rest, residue ~d remainder of my estate as one fund and shall pay all the net income therefrom in quarter-annual installments, to or for the benefit of my adopted son, Brandon J. Hoffman; such payments shall continue until Brandon attains the age of eighteen (18) years. Further~ during the period of time that the income is being so distributed, my Trustee is hereby authorized to pay and distribute to or for the benefit of Brandon so much of the principal hereof as my Trustee deems advisable for his health, maintenance, support and education. B. At such time as Brandon attains the age of eighteen (18) years, the trust principal and all undistributed income shall immediately vest in and be distributed to Brandon J. Hoffman, said distribution to be absolute and free of trust. C. The interest, whether in principal or income, of any beneficiary hereunder shall not be subject to voluntary anticipation, encumbrance, alienation or assignment, either in whole or in part, nor shall any such interest be subject to any judicial process to levy upon or attach the same for or on behalf of such beneficiary's creditors or claimants while in the hands of my Executrix or Trustee. D. In the event that Brandon should die prior to the distribution of the trust to him, in such event, the trust shall then terminate and the principal and income shall be distributed to Brandon's then living children, if any, per stirpes. E. If Brandon should die without children then living durin~ the Trust prior to his reaching eighteen (18) years of age. then the Trust shall then terminate and all principal and undistributed income shall be divided and distributed absolute and free of trust in equal one-third (1/3) shares to the following: 1. The Marine Mammal Stranding Center, P.O. Box 773, Brigantine, NJ 08203; 2. Sandra K. Sassaman of York Springs, PA; and 3. Misty Jo Hoffman. 2 F. In the event that Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as Trustee, then I nominate, constitute and appoint Misty Jo Hoffman, to be the Trustee herein. Said Successor Trustee shall have the same rights and duties hereunder as my above-appointed Trustee. ITEM III I appoint Sandra K. Sassaman, Guardian of any property which passes, either under this .Wil! or otherwise, to a minor and. with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so; but if Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting, then I appoint Misty Jo Hoffman, Guardian of any property which passes, either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise done so. Such guardian shall have the power to use principal as well as income, from time to time, for the minor's education, support and general welfare without regard to his or her parent's ability to provide for such education, support or general welfare, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM IV I appoint Liane Gladwin, Guardian of the person of my minor child; in the event that Liane Gladwin should predecease me, resign, renounce or be incapable of acting as the Guardian of the person of my minor child, I appoint Sandra K. Sassaman, guardian of the person of my minor child. ITEM V Any guardian or trustee herein appointed, and any and all successor and/or substituted guardians or trustees, all of whom are designated hereinafter "my Trustee", shall have all of the powers, duties, privileges and discretion hereinafter set forth, with ..~espect to all property, re~] .~md person~ at any time forming part of the assets of the estate of the guardian and/or assets forming the trust estate, which property is herein known as "corpus", without limitation by reason of enumeration, and in addition to the powers conferred by law, as follows: A. My Trustee may retain any or all property owned by me at the time of my death in the form in which it then existed without regard to any principal of diversification, risk or productivity. My Trustee shall collect, hold, manage, control, invest and reinvest the corpus, and acquire by purchase or otherwise, and retain temporarily or permanently, any kind of realty and personalty, including stocks, unsecured obligations, undivided interests, interests in investment trusts, mutual funds, legal and discretionary common trust funds, leases and property which is outside of my domicile, all without diversification as to kind or amount, and without limitation to investments authorized by the laws of the Commonwealth of Pennsylvania for the holding of funds by fiduciaries (including the discretion to retain as an investment any obligation or obligations owing to me), and to hold funds uninvested, or deposit any monies in a savings bank or savings and loan association. B. Anything herein contained to the contrary notwithstanding, my Trustee, irrespective of the Pennsylvania statutes restricting investments by fiduciaries, shall exercise the rights, powers and duties given in Paragraph A directly above only and solely in such a manner as would a prudent man of discretion and intelligence who is seeking a reasonable income and the preservation of his capital, except that my Trustee, may without liability, retain any assets which I owned at the time of my death. C. My Trustee may vote in person or by general, limited or discretionary proxy with respect to any investment forming a part of the corpus, or to consent for any purpose, in respect to any stocks, or securities forming part of the corpus, and may exercise or sell any rights of subscription or other rights in respect thereof. D. My Trustee shall have the full and complete right and power to grant, convey, bargain, sell, exchange, convert or otherwise dispose of the corpus be it real or personal, in the manner, at the time or times, for the price or prices and upon the terms that my Trustee in my Trustee's sole and uncontrolled discretion deems advisable. My Trustee may make, execute, acknowledge and deliver any and all deeds, assignments and instruments in writing which my Trustee deems advisable in order to carry out any or all of the powers herein granted winhout obligation 5 on the part of the purchaser to see to the application of or provide against any misapplication of, the purchase money and free and discharged of this and all other trusts. E. My Trustee shall have the right and power to manage, retain, improve, alter, subdivide, dedicate to public use or lease real property, or grant easements with respect thereto, for periods to begin presently or in the future without regard to statutory restrictions on leasing and even though any such period may extend beyond the term of any trust. F. My Trustee shall have the power to abandon, in any way my Trustee believes best, property which my Trustee determines not to be worth protecting. G. My Trustee shall have the power to consent to and participate in any plan for the liquidation, reorganization, consolidation or merger of any corporation any security of which is part of the corpus. H. I direct that all stock dividends, all rights to subscribe accruing on or in respect of any securities forming a part of the corpus, and all liquidating dividends shall be treated as principal; and that all dividends including that portion entitled return of capital and all dividends commonly called capital gain dividends declared by regulated investment companies and mutual funds shall be treated as income and paid to the persons entitled to income. I. With regard to all policies of insurance which designate a Trustee appointed herein as beneficiary, my Trustee is specifically authorized, empowered and directed: 1. to execute and deliver receipts and other instruments and to take such action as may be appropriate to obtain possession and control of such policies; 2. to execute and file proofs of claim required to collect the proceeds thereof and the receipt of my Trustee shall c~.,~tit~t~.full acquittance to,~J~urance .compenies for all pr.o~eed~ so paid; 3. to elect, in my Trustee's discretion, any optional modes of settlement available under said policies. J. My Trustee may charge reasonable compensation for services rendered during the term of this' trust, always subject to review by the court having jurisdiction over my estate upon request by an interested party. ITEM VI I nominate, constitute and appoint Sandra K. Sassaman to be the Executrix of this my Last Will and Testament. In the event Sandra K. Sassaman should predecease me, resign, renounce or be incapable of acting as the Executrix of this my Last Will and Testament, then I nominate, constitute and appoint Wesley Hoffman, Executor of this my Last Will and Testament. ITEM VII I direct that no bond shall be required of any fiduciary, trustee, executor or guardian, hereunder in any jurisdiction. 7 IN WITNESS WHEREOF, I, JACK D. HOFFMAN, Testator named herein, have hereunto set my hand and seal to this my Last Will and Testament, consisting of eight (8) typewritten pages, on this the day of November, 2003. '~ ~r'7/~.~~-~'~-~ (SEAL) /'Z~'~/~' JACK D. HOFFMAN Signed, sealed, published, and declared by the above-named Testator as and for his Last Wi]]. and Testament, and we, in his presence and in the presence of each other, and at his request, have subscribed our names as witnesses hereto. ~k%x~ C~- \~'~~- ~ Address: ~0~/~ k~ ~,~i ~ ~' ~ ,fqx~ [~~' Address ) AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF C....v..~-~ b..O__ .C~r', ) ' We, ~__r'C~,:'~,,,x[C~"~'~mA~.nd ~]%k~~Cuk'/~thewitnesses whose names are~'.zgned -to the attached Or foregoing instrument, being duly qualxfied according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that Jack D. Hoffman signed willingly and that he executed it as his fr~e and voluntary act 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 18 or more years of age, of sound mind and under no constraint or undue influence. c~,_ .. '~!. __ _ _ _ _ ,..~' (SEAL Sworn and affirmed to and acknowledged before me by and , witnesses, this the · ~ day of November, 2003. ,COMMONWEALTH OF PENNSYLVANIA Notarial Seal [ East Pennsbaro Twp,, Cumberland County My Commission Expires Apr. 26, 2007 Member, Pennsylvania Association of Notades S-JHOFFMANWIL 10 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ) ss. I, JACK D. HOFFMAN, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. JACK D// I40FFMAN Sworn or affirmed to and acknowledged before me, by Jack D. Hoffman, Testator, this ~ day November, 2003. ~ota~y~ublic CON~ONWBALTH OF ~E~S~V~A [ No~al Seal [ I ~mn M. ~r~, No~ Public I I~t Penns~m T~., Cure.rind Co~ I IMy Commi~ion ~pi~ Apr. 26. M~r, Penn~l~nia As~cta~on of 9 ./i.'~{L~,140 00UN'TY"; ' Tax Parcel: 22-25-0047-004 THIS DEED, MADE THE ~ day of 2003~~) in the year of our Lord two thousand three ( BETWEEN MARY A. WARREN, an adult individual, Grantor and JACK D. HOFFMAN, an adult individual, Grantee: WIT19~SSETE, that in consideration of ONE HUNDRED FORTY FIVE THOUSAND NINE HUNDRED AND 00/100'** ($145,900.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said grantor does hereby grant and convey to the said grantee, ALL THAT CERTAIN piece or parcel of land situate in the Township of Monroe, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a stake on the South side of Kiner Drive, at the dividing line between Lots Nos. 1 and 2 on the hereinafter mentioned Plan of Lots; thence by Kiner Drive, North 71 degrees 28 minutes East, one hundred (100) feet to a stake at an open ditch as shown on said Plan; thence by said ditch, South 13 degrees East, one hundred forty-five (145) feet to a stake at lands now or formerly of Charles F. Eslinger; thence by lands of Eslinger, South 71 degrees 28 minutes West, one hundred (100) feet to a stake at the dividing line between Lots Nos. 1 and 2 on said Plan; thence by said dividing line, North 13 degrees West, one hundred forty-five (145) feet to a point, the place of BEGINNING. BEING LOT NO. 1, Section "A", in the Plan of Lots of Midway ~4ano£, which Plan is recorded in the Cumberland County Recorder's office in Plan Book 13, Page 23. HAVING thereon erected a single family dwelling. BEING THE SAME PREMISES which William R. Taylor and Terry L. Taylor, his wife, by Deed dated September 20, 1985 and recorded September 23, 1985 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book 31-M, Page 569, granted and conveyed unto David L. Warren and Mary A. Warren, his wife, and Samuel A. Warren, single man. THE SAID Samuel A. Warren died January 18, 1986. Letters Testamentary were duly issued to David L. Warren, Sr. The said David L. Warren died December 25, 2001 thereby vesting title in the said premises unto Mary A. Warren. And the said grantor hereby covenants and agrees that she will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said grantor has hereunto set her hand and seal the day and year first above written. Signed, Sealed and Delivered ~r~ A~ Warren STATE OF PENNSYLVANIA COUNTY OF CUMBERLAMD On this, the ~ day of , 2003, before me, the undersigned officer, personally%~ppeared Mary A. Warren known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my~nd and!o~i~al seal. AL) NOTARY PUBLI~ 257 994 I do hereby certify that the precise residence and complete post office address of the within grantee is: L%%.~,_~ 6~~'~ Agent COMMONWEALTH OF PENNSYLVANIA COUNTY OF RECORDED on this day of , A.D. 2003, in the Recorder's office of the said County, in Deed Book Vol. , Page Given under my hand and seal of the said office, the date above written. , Recorder 3000 ~X ~ ~ ~n~ ~, ~ OBOS4 ~, ~ oaase MORTGAGE NO~CE: ~IS LOAN IS NOT ASSUMABLE ~O~ ~E APPROVAL OF ~E DEPARTME~ OF ~E~NS ~A~S OR ITS AUtO.ZED AGENT. ~s3. 11, 13, tS, ~ ~ ~1. C~n ml~ ~[~ ~ -~ of~s u~ Jn ~ ~t ~ and ~ u~ ~d~'s~ ts 3000 (X} "Applimble I,nw" means ail contmlHn~ ai~licable fedn-d], m and local mits. res~ltl~ons ordi~un~e8 and mdml~aUmlJvc r.L]~ ~d o~d~rs (da~t hzve the effect of 1~) ns well m all applicable non-appmbbto Jurist opinions, (3) '~,onm~ Amoddion i~ ]rem, ,md Ammm..~" means ~ll ~.. fees. m..me~ts ami odwF cher~s d~ ate. imposed on Bor~wer oF die ~ by a condominium anocimton, asmcimion or aimibr orsanindon, (L') "Eleetnmie Funds TransFer" meaus ny transfer of fand~, od~r than a nusacdo,, orjsiufeed msTr~m(m~, ~hsr, or ma~a~Io l~ps ao u ~o ozdsr, histruck or mithorlze a ~ fnSdmliOn to debit or Czotit a~ i,x~. ~t. ~ term tucl~des, I~t is not limit! to, lZim-of-~e ~'~:ffers. infomart teller (L) "~m:fow lien~' me.ss d~o~: [~zms d~ mz ieacrlbed in .%orion ~. (M) ~ ~" m~ a:w comp~iton, senl~e~t. ~d of d.m~. or t.oc-~ paid .by an~ third par~. (o .da~r, ~ [nsuranca plvce~, s paid under tl~ o0~e~a{es ~scmu'bml in Section S) [or:, ({) dama~: 1o, or desU~ctioQ oi', the {'W~me~; (ii) coudeamadom or other taki~ ut al{ or aoy pm-t of th~ Pro~; 0ii) ~ouvmyncc in lieu of ~oudeuma~.o-,; o~ ('n,) mi~repr.emt.do, of, or omi.sio.~ as to. (N) "Mm'twmge ~mwmn~e" mea~ h~unmc~ pfotccttu{ Leade~ qain. t the uoupa~.,,* of. ur ~t {?) ~ ]'~ meaus d~e r~m'l.v ac3ed~l~d mouu~ due Zor (i) pd,ci{.ai aud Lut~r~f u~ter d~e Not~. plus 0i) ~ amo~mts uuder 5ect~[ou 3 of fhts Secm'iT,y' {ustmmcut. NORTGAGE SERVICES 5/16/2003 11:29 PAGE 48/?5 RightYAK ~me; or my.m~.o,,-, or successor ~e~o,, or r~a tut ~v~ (~ "~r in h~t of ~w~r' m~ ey.~ iht ~ [~k-- ~tl~ ~ t~e ~, ~he~ or ~t ~t p~ ~ a~ Bo~w~'s ob~ ~ ~e Note ~ot ~s a~ ~. T~ OF ~O~S IN T~ PROPE~TY MORTGAGE SERVICES 5/16/2003 11:29 PAGE 49/75 RightFAX BORItOW~It COVENANTS tht Borrowsr ~ ~ ~, ~b~ ~ ~y ~m~ of~. preempt ~g~ ~ ~rs~t ~ ~on 3. P~ts ~e un~ ~ Note ~d t~s ~ ~s~m~t ~1 be m~ in U.S. ~ v~ ~ Note ~ f~ ~, im~m~t~, or ~fi~; ~ (~) ~c Fua~ T~. ~t. ~t~ut w~v~ of the ~ ~t. I~ ~ p~p~ ~ ~ the Note i~y prior ~ ~osure. No of~t or ~m w~ ~w~ ~m~t. 2. ~llm~on of ~ ua~ r~ Note; ~) s~ ~ ~11~ M ~ P~c P~m~t ~ the or~ ~ wM~ it ~e ~e. ~y r~ ~oua~ ~ ~ ~ the ~ b~ t~ late ~&e, H mo~ ~ o~e P~o~c P~m~t ~s outJt~g, ~ m~ ~ly uy p~m~t ~vM ~":~ ~ 3039 1/01 ~lc~y 26 2923 12:19 MORTGAGE SERUICE$ PAGE.49 MORTGAGE SERVICES 5/16/2003 11:29 PAGE 50/75 RightFAX one or n~ore Periodic Payments, such excess may be appGed to any late ~-,'ges due. Vohtutary prepayments shaU be applied £rst to any prepayment charges and the~ as desc~bed in the Note. Au)* eppl~cation of l)q~nen~, insu~m~ proceed~ or.Miscefleunoua l)focMds to prh2cil~l du, under the Note ~ not extend or postpone the due date, or ~-e~e the amount, of' the Periodic Payments. 3. Fund~ for it~ctow Item~. Borrower ~ pay to Lender o,~ the day Perio&c Paymentl ate due trader tho Not~, unt~ tho Note il j~a ~ ~, a sum (tho s~.) to provld~ ~r paymmt of o.,,ed2~ts duo for: (a) tae=e~ and asseufne,~ts and other items which can attsln pr~orlty over this Security Instmmant u a l~en or ancvmbtance on Rte Property: ('0) leasehold paymen:s o~ 8rouud rents on the Prope~, ~f an)'; (c) pren~ums, if any, or any sums payable by Borrower to ~ in lieu of. the payment of Mortgqe Insurance premiums in accordance with. the provisions of Sec~a 10. These items are called 'Escrow Iten~s,' At ofislnation or at an)' tlma duties tho term of. th Loan, Lwkr n~/requ~ that Commn~ty Assoc~aEou Due~. Fees. and Asseuments, if any, be escrowed by Borrower. and such dues, fee. t an~ ~auLments sheU be an Escrow Item. Borrower shall pmn~otly furai~ to Leader all notices of' -,~'~uts to bo pf~d und~ f2ds Section, Borrower sh~ll pay Lender th F3)ndo ~or Bi:row I~nl ufl2oss Lender widvm Borrower's obllfat~on to I)~ the Funds ~or an), or ~11 Esc~ow Items. Lender ~ waive Borrower's ob3~satlon to pay to Le~ler Funds for m~ or ~ Es~w Items at an)' t~me. An~ such w~iver ~dP/o~ be if~ writle4. I~ tb~ event of. ~ weaver, Bofluw~ shall p~ dirocL~y, whu ud wbro payebh, tho emo~uts d~e for any Escrow Items for which payment of Fueds l~u been waived by Leader and, if Lender requires. ~hall (~rnhh to Lender receipts evidenclnf such p~t w~thin ~h time pe~od as Lender may require. be a cove-~.,~t'and agreement contained in th~t Se~'ur~ty lnsb'mneAt, as the pb.rase 'cove, astir and agree2nente ~s u~ed ~.n Set,on 9. If Borrower ~s obligated to pay Escrow Items c~rectly, pursuant to a waiver, and and pay such a~nount and Borrower shell then be obi;gated under Section g to repay to Lender any such amount. Lender may revoke the waiver a~ to any or all Escrow Items at any time by a not]ce given in accordan~ wltb Se~n 2.~ tn4, upon such revocation, Bonower shall pay to Lender aU F~mdl, and in such amounts, that a~e then requi.~d under this Sectlo- 3. Lender may, at any t~ne, coUect and held Funds in an amount (a) sufficient to pel'~t Leader to apply tb Funds at the time specified u~der RESPA, s~d (b) not to e~.oed tb maxbnvm smou~t a lender can require under RESPA, Lender shall estimate the amount of Funds due on the bas~s of current data and reaso~ble estimates of. e.~pend~tures of. future Escrow Items or othefwlse in accordance w-i~h Applicable Law, The Funds sbu be bald ~,~ an ins~tutlon whose deposits are injured by a federal agency, inst~mentallty, or entity (i~ludln~ Lender, if Lender is an inst~tu~on who~e deposits are so ensued) or in any Fudera~ Hams Loan Bank. Lender shall apply the Funds to pay the Escrew Items no later than the Ems spe~£ed under RESPA. Lender shall not charge Borrower fo~ heldlng and apply~ns the Funds, annually a~lyz~ the escrow acco~mt, or ve~f3~ng the Esc~ow lten~, vnle~ Lenc~ pays Borrower ~nterest on the F~nds and At)Pi;cable Law permits Lender to make such a charge. Unless an af~eemant b made in writing or ,Applicable Law requires i~terest to be p-;d on tbs Funds, Lender shall not be required to pay Borrower any interest or Bar'nBs on tee F~nds. Borrower and Lender can a~ree in wriEnf, however, teat ~nterest Ocli. SS(PA) m2osl Pile i e! 18 Form 3039 1/01 BKISI 3PGi21 ' 2003 12:19 FIOI~T~ SERUICES PAGE. SO NORTGAGE SERVICES 5/16/2003 11:29 PAOE 51/75 RightFAX Fu~ as ~ by ~SPA. up ~he ~ ~ ~r~ ~ ~SPA, ~t ~ ~ more ~ 12 ~n~y ~: (a) ~ ~ ~g m ~e p~t o~ ~ ob~ga~ s~t~ ~ the ~ ~a a pr~t ~e ~t~t of ~e 1~ w~le t~ p~s ~e ~g, ~t o~y un~ ~ p~ngs ~e ~ or (c) s~ from the ~1~ of the ~ ~ ~t safis~ ~ ~. ~ 10 ~s of ~e ~te on w~ ~ ~fi~ h give. ~w~ ~1 ~fis~ the ~ m~ r~e Bo~ ~ p~ a one~e ~ge ~t a ~ estate ~ v~fi~n fight ~ ~e ~'s ~i~, w~ ~f~t ,~ ~t be ~,~ m~ly, Form 3039 1101 I i$1 37GI2 15 ~qY 16 2B~3 12:19 MORTB;a3E S~RUICE$ P;aGE.51 MORTGAGE SERVICES 5/16/2003 11:29' PAGE 52/75 RfEhtFAX If Borrower f~s to mtlntsin ny of tho ~ge, at ~'s ~on ~d ~w~'s ~e. p~ ~ or ~t of ~v~ge. ~e~ore, ~d or ~ ~d ~t p~i~ g~ or at ~e Note r~e ~ ~ ~te of ~s~s~t ~ the ev~t of l~s. ~ s~3 ~ve p~mpt ~ ~ ~e iM~ ~ ~d ~. L~ ~ m~o ~f of bis ~f ~t ~ p~ ~ ~1 ~t be p~d out o~ the i~urn~ t~ rff~rafiou or ~ is ~t ~m~ly f~bh ~m ~ ~ ~ ~ roms ~ p~od ~ ~Lu w~ tb ~ h ~v~. In ~v~e o~ t~ P~. ~ ~ use ~e ~u~ p~ ~ ~ r~r o~ ~ ~ P~ or -~ untt uno~d ~n~ the Note or to p~ ~ P BKISI3PGI216 12:20 FIDRTGI:::GE SERUI CE$ PP, GE. 52 ,MORTGAGE SERVICES 5/'16/2003 11:29 PAGE 53/75 RightFAX p~opefl7 of lk~wer's pr~c~p-1 rukte~ce for at 1~ one ~ ~ ~e ~t8 o~ o~, ~n~= p~s ~ ~d ~n ~on ~ ~qe ~. or th ~ o;, the ~, ~. ~ ~ ~sburM pm~ br ~e ~rs ~ m~ra~o~ ia a s~n~ ~m~t or ~ a ~u of ~8~s p~m~ ~ ~e ~rk is ~mple~. If ~ ~r~ or ~n~ p~s ~e ~t su~ ~ or r~ra~, ~ or its q~t ~ m~ ~le ~ u~n ~d ~fi~ of ~ P~. If it (or ~ M pmv~ ~ ~ mat~ ~fo~o~) ~n ~on ~th the ~. Mated is a leg~ p~ t~.~g~t ~n~y att~ L~ s m~est m m ~8~o~), or (c) ~w~ ~ ~n~ ~ P~, ~ ~ m~ ~ n~ P~ for r~le or ~gate ~ p~t~ ~'s latest ~ ~ P~ u~ ~ghts ~ · e P~. ~'s I~o~ ~ ~u~u~, but ~ ~t l~t~ ~: ~a) ~mg ~y S~ p.,., its s~ ~fion ~ a b~pt~ pm~. ~ un~ ~ ~ or obliga~n M ~ M. It is qr~ ~t ~ i~rs ~ ~b~ ~r ~t i?B{PA) to2om Pep e 0118 Form 3{~39 1/01 6K1813PG 121-/ ~ 16 2IaEG 1.2:20 t'IORTGRGE SERUICES PRGE.53 MORTGAGE SER¥ICES 5/16/2003 i1:29 PAGE 54/75 ~RightFAX A~y amouats disbursed by ~d~r uad~' t~ S~oe 9 ~1 ~ ~o~ ~bt o~ ~r~ by ~s ~A~ I~t. ~e~ ~unts ~1 ~ ~t~t M ~e Note ~te ~ t~ -Y~ ....... ~- ,- ...... ~ ...... ~.~ m ~ M a mit ~ivg~t ~ ~e ~st ~ ~ of t~ Mo~g~ lm~ pr~iou~y in off. t, ~m ~ ....... ._.. ~ ~---o ~, ~ ~ ~ o~tl ~d ~ ~ for ~e ln~, . .., P~ P __~i , ..~ .... ~n Morgue I~ ~ eff~t, or ~ pmvl~ a ~-~n~e mss r~e, ~=m ~[~e I~ ~fles ~ (or ~ ~ ~t ~ the No~e) for ~ ~ i~ if ~ ~s ~t r~ ~ Lo~ u ~. ~w~ h ~t a p~ m the Am a rm~t Of ~ ~tS, ~, ~ ~ Of ~ Nots, ~ ~ ., ~ ..... pmvi~ thtn ~d~ate of ~ t~u a ~e of ~e ~'s ~ in ~ge bra ~e of ~mww ~ o~ for ~qe h~ ~ ~U ~H Mt m~de ~mw~ M ~y ~. ~KP~ (~em PI~ I of lo ~m 3039 ltO1 BRI$I3PGI2%B MAY 16 ~ORTGAOE SERVICES 5/16/200B ~1:29" PAOE 55/7B RightFAX (b) Any such qroemmts will not effect tho rights Borrower has - if any - with respect to the Mortgage lnsurmace under the Homeowners ]erotoctlon Act of t998 or any other ltw. These s4ghts mfkY include tho dSht M restive eettaln disdoeueu, to request end obtain emedlatlon of tho IvIort~mge lnsurmlce, to hive the Mort~qe Insurance terminated automatically, and/or to Feceive · refund or aa7 Mortgqe Imursnce pranimm that were unearned at the tine or su~h cenedhtion or terminaaon. 11. Assignmen* or brucdhneom l'toea~tc ForreiturL AIL Miscellneo~s Proceeds are hereby a.i~od to a~et shell be pald to Lender. is d~m~S~, such Miscelhu~ous Piece·ct· sl~[,l be appllK1 to restor~tlon or t~pair o~ r m a sm · ct~borse~t or in e se:les ot progress payments .as u?. us. ~omphted. Ualeu '" agr. emeat ts mae· ~ wnu~ or App~Gao,- ,--.-- ' Im~eous Proce~ sh~! be .j,Fliod to the sums ·ecg be ~.~-~. thebes,ce1 ........ ,. -- u.--.~, 8ueh l~,~bf~Gs Proom4h d~ I), ~li~l in the order provic~d for ~ $~:tion 2. ~o. Ln va~ue o~ ~ Property, th pme..~ds shell be applled to the sun~ :ec-Gr~ by thh Se~rlty Instrument, whethe: ,or not theG ~3~e, w~th c~ss if au , 'd to Borrows. · , the ex , Y -P~ ........ .,. ~,,. 1~ valGe of the prope.~ v, whi~ the ~ mazes value of the property 'in~nedlately before the pat~ial talax~, 0es~ctxo2x, or toss m stelter than the amoGnt of the, nul~.~ se, c~reg by ~h~S ~cur[t~ [_Gsttu~eGt ~·t~y before the partial ~, dos~ru~Loft, or loss ~ vel'as, unlm Borrow~ ami l.ambr o~o alas" wrL~n& t~o ~ by t~s Sac~'0' Z _mg~.e~t shall b t~hc~i by b smoGnt of tl~ Miseallnaous Procomh mulflpli~L by the followlz~ ftactlo-' (·) the total amo~-t of th sums s~curM, ln~uedlstely b~rom the .1~,.~ tmctlen, or loss i~ value divliteg by (b) the fair market value of ~e Property 'al t ' , ~ · · c~shellbe aidmBorrowar, v~u~ of the Pros)e.~t mmx~cuately esters me paru~. ~m.,~s,: _-~-.-- . ~.' ...... ~_-- :. value ~x~ of t~ s~ms' s~c~r~cl imm~lla~.ly before the pm't~ __ Borrow~ ~ LeGc~ other'.se qree ~- wrhlng, the ~boallnneo~ p~c~ls shall ~e appllKl to the s~ms sear·ct by thls $ecority IustmmaG! wbthe~ or not th* sums are thsn ch,e. _OppO ..... ' ' ariel' the cllte the not, ce tS ~ · . ~o ~l~e~t s~d apply-the MiscelLueous Prc~ee~s ~tl:ar lo res~oratxo~ or rep~ u~ ~. -,,.r-v o ....... or not skeet clue 'Opposlng Party' m-n~ the ~ pa~ suns se~re~ by thls, ..$~=~..~ mstru=ment, w, uetn~ ....... -'---+ ~,hom Sorrower has a right of ~o~ ~t owsI Bofrowe. r Mtsce~ansou~ procee~ or me pa~/ regard ~o Miscallneout LiGd4r'! jG4~sn2~t, oo~ld result in fod-,'tun of b Property or emro' mm-.~ ;Gterest [tz the Pz~aerty et ri&~ts u,,cle: thh SexGti~ Instr~mem. Borrows' ca~ ~re such a clefault mui. if a¢oeletatioG la~ occu, fl'ed, rei2uteto as ptov[cied in Sex, floG 19, by r,,ausi~& the ac, floG or proeeedi~ is bo b~aids:~ Form 3039 1101 r'tqY 16 :L~G3 12:21 IIO~TC~qOE SERUICES PRGE. 55 MORTGAGE SERVICES 5/16/2003 11:29 PAGE 56/75 RightFAX dlimlss~d with · r~ling that, ia LeGder'~ j~dgmtat, prw. lud~s £orftlrare of ~ P~ or o~ ~ ~ MiK~ P~ ~ht ~ ~t ~li~ ~ r~m~oG or ~ of ~ P~ ~ be ~y ~r iu Iut~t of ~ o~ ~ ~ ~ ~t~ ~a for ~t or o~ ~ pt~& ~ ~se of ~ fight e~ ~. ~ ~ ~~ ~th ~d ~ t~ ~ of t~J ~ ~mut of the Note ~t ~e Subj~ ~ ~ ~ of ~o~ 18. ~ S~smr ~ lGt~ of ~ w~ ~'s obliga~ u~ ~s ~ lm~m~t ~ ~, nd is ~ by ~, s~l ob~n ~ ~t, ~u~g, bat ~t ~ ~, a~ys' ~, ~ ~gGou ~d v~a~u f~s. f~ t~ ~e ~ru~y pm~bit~ by ~s S~ ~s~ment or ~ A~le ~. If ~ ~ is subjgt m a ~ w~& sets ~m ~m ~gu, ~ ~t ~ is E~y ~ret~ ~ ~ m ~ ~ ~t; ~ ~) ~y ~ ~y ~ ~m ~o~ w~& ~ ~ ~ un~ the Not~ er ~ ~g a ~t p~t m go~. If a r~ud r~ p~p~, ~ ~gt p~m~ ~ ao~ ~U mnsfimte a ~v~ of ~ fight of ~fi~ ~ ~g~t ~e ~ng out of sa& ov~ge. Bi( i'8i 3P 122:0 I~Y :16 2E~3 '12:22 tlORTGAGE SERVIng PRGE.$~ MORTGAGE SERVICES 5/16/2003 11:29 PAGE 57/75 RightFAX Applicable Law e.~reflly req~ o~ of ~, ~ ~ ~ o~ ~ ~t, ob~om ~t~n~ in ~s ~ [~m~t ~e subj~t ~ ~ r~u~ts ~ ~t, but ~ ~ ~ ~t b~ ~ ~ch ~ ~ ~t ~f~t ot~ ~d~s oft~s ~~ ~ ~r~ or ~r~ of the f~ ~; the plut~ ~ ~ v~n; nd (c) ~ ~rd 17. ~s ~. ~w~ a~ ~ ~v~ ~, t~ inter ofw~ is ~e ~f~ of fide ~ ~ at ~b~e ~. a p~d of ~t l~s ~ 30 ~s Imm w~ ~ must ~ ~1 su~ o~ by ~fi~ l~m~t; ~) ~ ot~ ~d as A~le ~ mlg~ ~n~o~ ~ ~t Bo~: (a) PUs ~ OO. SB(PA) m2oas P~, 12 el 18 Farm 3039 1/01 MORTGAGE SERVICES PAGE. 5'? MORTGAGE SERVICES 5/16/2003 i1:29 PAGE 58/75 RightFAK pu~ of p~ ~'s in~t ~ ~ P~ ~d fights ~n~ ~, ~ ~~ ~d (d) 20. ~ d N~ ~ d ~ ~l~g N~ ~ ~~ ~ No~ ~ a ~ M~t ~ the Note (~ge~ ~ ~s ~ lm~t) ~ b. ~ld one or more ~es ~ut ~or ~ ~ r~u ~ m~on ~ a ~ of ~ oF ~i~nf. I~ ~ No~ is Mid nd ~ ~ ~ is s~i~ by a ~n ~ o~ ~ th p~-.~ of ~e No~, ~e mo~fqe 1~ s~i~ obl~a~ ai~m~ by ~ Note pur~s~ u~ll ot~n pmv~ by :h Note ~r~, ~v~ l[fig~ or ~ mm~ o~ a ~m) iht ~ ~m ~ ot~ y~'s ~onl ~iu~t ~ ~S ~li~le ~ pmvi~ a time ~ w~ must ~M ~h~ ~ ~fion ~ ~ ~ ~ ~ ~ou p~vlslo~ of ~ ~on ~. 21. ~~ S~ ~ us~ ~ ~s ~on 21: (a) "H~s Subst~s" ~0 ~ nd h~id~, voh~e mlv~ts, ~t~l ~nt~ng ~u~, or b~y~, ~d ra~oEfive m~,; ~) 'Env~ ~' m~, f~ ~s ~d 1~, o~ the ]u~s&cfion wh~ ~ P~ {, 1~ ~t Cl~up. O0.S8(PA) t0zoot t~,I. ~o .t ~S Form 3039 1101 BK 1813P(; 1222 HRY 16 2iao3 12:23 FIORTGRGE SERUICES PP. GE.58 .MORTGAOE SERVICES 5/16/2003 11:29 PAGE 59/75 RightFAX _ . Borrower s. hall not caus~ or permlt the pre. Jence, use, disposal, s.tora~e, or release oi' any. H.anrgo? [~bSt~n~s, or tl2Aatu ~o l~luse __ny Hasard~us Subitan~s, o~ or le ~ Pr~..or~, Borrower ~ not do, nor allow anyone else to do, auythlh[ offec~ the Prope~y (a) that ii in vi~lai3on of any E~vlroementel Law, (b) which c~eates an £nvlronmeutal Condition, or (c) whlcl~ ehe to the pre, ncc, ~se. or rele~e of a Hanrdous Subs~.a~, c~az~ & eo~. 'tio~ that a~vers~y affects ~e value of tee Property, The pr.,.,~ Har. trdous Substances taut ~efenerally recognized to be appropriate to nom~al residential uses and to maintenance of the .Prop~.('utcl, uglng, but not limited to, hazardous sub,teems I~ consumtr ~ slmli promp~ s,v~ tinder wrtttu~ nolico o~ (a) f~, ~v _e~iptk~, chin, defhnd, o~ other action by any fovernmentel or refulatoi-/agency or privnte peri/involving ~he Property and Haz~, ctous Substance or Environmental Law of which Borrower has actual lcnowledfe, (b) any_ release of nay Hazardous Submace, ~d (e) s~y condluon causM by the presence, use or release of a Hazardous Substance which agversely affects the value oi~ the Property. If Borrower learns, or is notified b~ m:ry [ovornmautal or re~u~to~ a~thorlty, or a~,y private ptrt~, that any removal or o~her remodlatlon re~eiiial actions i.~ ac~ordence wig~ £nviimime~tal Law. Nothing herein shall creme any obl;[atlon on Lender £or an Environmental Cleanup. NON-UNIFORM COVF, NANT[, Boaower snd Lender ~'tbr oovenm~t nd qreo ns/ollows: 22. Ac~derttlon; Remedies. Lender shell ~ive notice to Borrower prior ~o nccelerntion followin[ acceleration under Section 1~ unless Applicable Ltw peovides otherwise). Lender shell notify Borrower of, tmon~ other thin~s: (a) the dehult~ (b) th~ adion required to cure the default; (c) when ~eederedoa or tho mmu Ncund b~ thb bewtt7 Immanent, roe~do0wo b~ judldd iroeedlnl ud side oF the PropertT. Lender shfdl further ird'orm Borrower or the rilht to reinsttte ufter tcedP, rttion end the risht to essert in the foreclosure proceedin~ the nou-esbtenee of' t deftult or tn7 other ddemo or ~B0tTow~ to Beedermion md brodosurL Ir b dd~mlt is not curd u spedfled, Lmd~ its option nmy require tmmoditte pILyme~ in full or ell sums secured by this Securi~7 ~mtrument without Further dem~d._ nd ml roreclo~ rids Security lnstrmnent b7 Judichl proceedinI. Lender ~ be mtltlod to eollod.Bll espemm ~ In pursubll tho rlmodlee provided h tide Bodton 22, including, but not limited to, tttorne~s' rem ted a)m or title evldenee to the esunt perudttod by Applicable LILw. ~n~ .2~. 1~4~. Ulxm payment o.f all sums Mcur~d by. this Securi~ Instrumut, ~his Security Instrument sa~i~, t~is ,~:un~ Ins.h,u~_ ent. Borrower shall pay any recordation costs. Lender may charge Bo ,r?w,er a ~ for, rtl ,e:ut~ tbls Security i ,.n~. meet, but o~y i~ the fe~ is paid to a thlrd part~ ~r services ire'.24: W~,er~.: Borrowe{, eo ~ exte. e, permlt~ed by Applicable [.aw, waives and rele.ues ny error or ~t,.~ p=ocee~. ~. s .lo e=orc,.~s .b:=i~ .Zutx?m~.t,.nd hmby .w,~v# tb be~t o~ -~y 1~ut or J~vs p~v~cLtnf Mr st~ o~ execution, extet2s,on or time, exemption Erom art~b,~p.u~, levy ~nd Lud homestead exemp~n. , .... 2~: Rdnltltom,.d ~el4od, Borrowlrtl tim8 to re~l~lh~ M'ovLded m Section lO shall extsud to o~ hour prior to the eommenoen:ent of blddlnf at a sherlfPs sale or other sale pursuant to thls Securit,/ Insl~umeat. 26. lPurch? .l~.ney Mor~qe. If any of the debt secured by tttls Securlt~ Instrument is lent to Borrower to aeqmre htle to the P~operty, this Securll,/Instrumeat shall be · purchase money mortgage. 2.7. lutenst hr0 Af~ ;~udlmmt.. Borrov~r qrm that t~ ~t rm pq, tbl~ ~ter a ~udlm~_t is entered on the Note or in an action or n~ortgqe foreclosure shall be the rate payable from tim8 to time under the Note. OO-~B(PA) to~o6t Pqe 14 el ~! ~orm 3039 1t01 Bi( 18i 3PG J 223 1,1~¥ 16 L:~3 12:23 MDRTC.,AGE S6~UICES PASE. 59 MORTGAGE SERVICES 5/16/2003 11:29 PAGE S0/75 RightFAX BY ~IONINO BELOW, Borrower iccept~ end sfre6~ to th terror sod ~av:~_-~s Secu~ Instrument and h~ a~y Rider ~v.~cut~d by BorrOw~ and r~corde~ with it. ~ ~ (s~l) (bt1) (sul) (se,~) (s~) Oe. SB{PA) co2om f,ge ~$ e~ 14 Korm 3039 I~01 BKt813PG i22~ 12:23 f'IORTGRGE SERUI CES PRGE. 60 MORTGAGE SERVICES 5/16/2003 11:29 PAQE 61/75 RightFAX COMMO~T~ OF I'I!2~2~lt"LYANIA. ~ Co~a~ ss: On ~s, ~ 16~h ~ of~F~ 2003 , b~ro mo, ~ D. known to mo ~ifl'~mrily proven) to be the person(s) whu~ name(s) is/am subscribed to the within iast~um~t acknowledged, that he/~ executed tee ~ame for t~e purposes he..'eln contaZuecl. IN WITNESS WHEREOF, I bereu,',to set my hand a~d of~xclal seed.. My Commi~ion Expires: · . ~ ,~.~ ~. ~ i .6B(PA) m20a~ P,~, M o~ ~ ' Form 3039 1101 BK l Si 3PG 1225 I'I~Y 16 21~3 12:23 I"~RTGRGE ~EJ~JICE5 PABE.61 ALL T~AT CERTAIN piece or parcel of land situate in the Township of Monroe, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a stake on the South side of Kiner Drive, at the dividing line between Lots Nos. 1 and 2 on the hereinafter mentioned Plan of Lots; thence by Kiner Drive, North 71 degrees 28 minutes East, one hundred (100) feet to a stake at an open ditch as shown on said Plan; thence by said ditch, South 13 degrees East, one hundred forty-five (145) feet to a stake at lands now or formerly of Charles F. Eslinger; thence by lands of Eslinger, South 71 degrees 28 minutes West, one hundred (100) feet to a stake at the dividing line between Lots Nos. 1 and 2 on said Plan; thence by said dividing line, North 13 degrees West, one hundred forty-five (145) feet to a point, the place of BEGINNING. BEING LOT NO. !, Section "A", in the Plan of Lots of Midway Manor, which Plan is recorded in the Cumberland County Recorder's Office in Plan Book 13, Page 23. ~AVING thereon erected a single family dwelling. BEING THE SAME PREMISES which Mary A. Warren, by her deed to be recorded simultaneously herewith in the Office of the Recorder of Deeds of Cumberland County, granted and conveyed unto Jack D. Hoffman. .:' ~ this to be recor" · ty , ~:' ~,~,~:;erland Coun ~ Recorder of L. BI( 1813PG 1226 '' · NORTDAOE SERVICES 5/16/2003 11:29 PAOE B2175 RightFAX bos~ #: 0023246994 tile #: ~0~0605Ee~50 VA GUA~ANTF.,F~ LOAN AND ASSD~M~FION I~O~ICy I~DER NOTICE: THIS LO~ IS NOT ASS~BLE ~THO~ T~ ~PROV~ OF T~ DEP~T~NT OF ~T~S ~F~ OR ITS A~HO~ZED AGE~. ~ VA GU~ LO~ ~ ~~ ~Y ~ b ~ ~ 1~ ~ ~, ~, ~ VA GU~ LOAN COVJ~ANT: Tn addition t~ tl~ covenonf~ and ag~elm]~ mode in t~ Security ~ Bm'mw~r m2d Y ~d~'~ ~ ftml~' ~ ~ ~ ss folloM: tf th~ indd~ sea~r,d hr, Ed~ b~ guam~eM or imurM ~ ~,~._ Titi~ 38, UnlfM States Co~, such ~ and Bv,,~,dr end Lender. An~ pn~siom of the Secuity Imtmmnt or other immunem exa:uted in cmnocfionwith LATa C. qARGE: At T _.,~.-,~_ _.,,e optto~ Bon'ow~ will pajy a "lat~ ohm'~' mX ~ four per omum (4%) ofth~ s~le nmd~ to setb~ ~ ~~ ~d ~, ~en tach proca~ an~ mfr~i~ to disclm~ tl~ enti~ GUAItANTY: Should t~ ~,~_ ~ V~m~s Afl, ia f~il or z~fus~ tO ~ its gume~y in full ~ _ruNnt 60 d~s f~om tb~ d~ fl~ ~ Ion would nor~__]~' b~m~ clif~l~ for such ~mm~ _oc,,,-,~_~ upon by ~ of Vct~am Afl'sin und= th~ provbiom of 'l'~,k~ 38 of' tb~ U.S. Co& "Vc~&,~ B _~s,' l~u~m~ tO Sr, aion 3714 Of Chapter 37, Tir~ 38, Uni~d S~_ _-: Cod~ An mtbo~cd tflmsfcF ('m- .,,,~") ~ ~ ~ s~ ~o be s~j~ ~ ~ ~ ~ VA ~IJA.qANTEED LOAN AND ASSUMPTION PClLIG~Y RIDER . MORTflAOE SERVICES 5/16/2003 11:29 PAGE 83/75 RightFAX ix~'ab]e. This fee h aut~,,~_. _~__ ~ wm%,cd iftbc mun~ is exempt ~ ~ of 38 U.S.C. 372.9 (o). (o) ASSUI~OTION IND~fl~rY LIABIL.rlY: If t~is cblif~cn ~ msumod, t~ t~ a~,~r~ ~ ~ to IN WITNESS WHERE(F, Bon, owm(s) bas cx~n~d this VA Guanmt~d Loanand Assr_ .,%',gon PoUoy Rider. --.-,- BKI8I 3 Pi; 12 2 8 MAY 16 ~B3 12:24 MORTGAGE ~RUICES P~.63 _M. ORTO. AGE SERVIC£S 5/16/2003 11:29 PAGE 43/75 RightFA× M/N #: 1000200002324~9944 ~ ~.> ,, NOTE NOTICE: TE]S LOAN IS NOT ASSUMABLE WITHOUT THE APPROVAL OF THE DEPARTMENT OF VETERANS AFFAIRS OR ITS AUTHORIZED AGENT. 14~y 16~h, 200.3 CARLISLE P.nn.ylvani. [Dsm] [City] [tram] 1331 KINER BLVD CARLISLE, PA 17013 1, BOP~O%WER'S FROM/SE TO PAY In ~eturn for a loan fret I have received, I promise to pay U.S. $145,900. OB (this amount is called "Princ~pal"), plus interest, to the order )f the Lender. The Lender is EI%~ 14or~g- I will m~ke ~11 payments t nder this Note in the form of cash, check or money order. I understand that the Le=der may transfer this Note. The Lender or anyone who t~es t~s Note by entitled to r~ve payments under thi~ Note is called the "Note Hol&r." ~. ~ST Intreat ~11 be .~q M on unpaid prlndpal until the ~11 amount of Pfindp~ Ms been p~d. I ~411 pay int~est at a yell)' rate of 6.(i00 %. Tha inter~st rat~ r~ ir~d by t~s S~ction 2 ~s th~ r~t~ I will pay ~th b~for~ and ah~r shy d~f~lt d~sedb~d i~ S~on fi(B) of this Note. (A) Time and Pl~ce o[ ~ym~ I ~11 pay pfindp~ aad int~est by ~ng a payroll ev~, month. I ~11 m~e my montl~y p~m~t on the 01sL ~y of ea~ month begin~ng on ~uly 1st ~ 2003 . I ~11 ~e these paym~ti ev~, month until I Mve paid all of the pfindpal ~d int~est and any oth~ ~ges des~bed b~ow tMt I m~ owe under t~s Note Ea~ mont~y payment ~I1 be applled as of its schMulM due date ~d ~11 be applied to interest before Pfindp~. If, on ~ne lst~ ~0~ , I still ow~ s~unt~ under this Not~, I will psy t~s~ ~unts in ~11 on tMt date, which is ~IM lhe 'Mamfi~ Date.' I will m~e my monLJy paym~t~ at On~ ~n~sd For~-Fiv~ Thousand Nin~ Hunted Dollars ~nd Zero Cents or at a ~[[~t place [[ requkeg by the Nole Hold~. ~) Amour of ~n'~y Paym~ My monthly paym~ will be in the ~ount o[ U.S. $ 874,75 4. BOgOta'S ~Gt[T TO Tha Bo~ow~ sh~l )~ve the Hght to pr~ay at any Hme, without pr~um or fee, lha entre indebtedness or ~y p~t th~eo{ not le~s IMn the a:nount o[ one installment, or $100.~, whlchev~ is less. Any Pr~aym~t shall be =e~ted on the da e retired, and no int~est ~y be ~argM th~eah~. ~y par6~ Pr~a)'m~t installment due gate need not be ~eg[ted until the n~t [ollo~ng installm~l due gate or 30 days a[t~ such Preempt, whlchev~ is earlier. MULTISTATE FIXED RATE N')TE-Single Family-Fannie Mae/Freddie Mae UNIFORM INSTRUMENT Amended for Veter.n. Aff~ir~ ~orm 3200 1!01 ~.-5G ,02~2, ~Amendsd $/00 ~ VMP Moh-rG^GE FORM$-~,30¢I.21-7291 MORTGAGE SERVICS$ 5/16/2003 11:29 PAGE 44/75 RightFA× $. LOAN CHARGES If a law, which applies to this loan and which sets maximum loan charges, is finally interpreted so that the interest or other loan ch~,'§es collected or ':o be collected in connection with this loan exceed the permitted l{mlts, then: (a) any such loan charge shall be reduced by the amount necessary to reduce the charge to the permitted limit; and (b) any sums already collected from me which exceeded permitted limits will be refunded to me. The Note Holder nmy choose to make this refund by reducing the Principal I owe under thL, Note or by making a direct payment to me. If a refund reduces Principal, the reduction will be treated as a partial Prepayment. 6. BORRO%%~R'S FA]]J3RE TO PAY AS REQT3I~I~T~ (A) Lmte Ch&rge [o~' Overdue l~mentl If the Note Holder }as not received the full amount of any monthly payment by the end of Fi£%.-,n calenc~r ~ays after the date it is due, I ~'ill pay a late charge to the Note Holder. The amount of the ~h~f§e will be 4.00 % of my overdue psymemt, I w. ll p~ this lste charge promptly but only once on ~ch lste psyment, (B) Default If I ~ not p,,y the f~ll amount of ~ch monthly psyrnent on the dste it h due, I will be in defsult, (C) Notice of Defau!t If I am in default, t! e Note Holder may send me a written notice telling me that if I do not pay the overdue amount by certain date, the Note Holder may require me to pay immediately the full amount of Principal which has not been paid and all the interest that I owe on that amount. That date must be at least 30 days after the date on which the notice is mailed to me or delivered by other means. (D) 1~'o V~'sdver By };rote Holder Even if, st s time when I sm in defsult, the Note Holder does not require me to psy imm~listely in full ss described above, the Note Holder w.ll still have the fight to do so if I am in default at a later time. (~) P~ment of Not~ Holder'! Costs snd If the Note Holder }.as required me to pay immediately in full as described above, the Note Holder will have the right to be paid back by me for al'. of its costs and ex-pences in enforcing this Note to the extent not prohibited by applicable law. Those exp~nses include, for ex~.~ple, ressonsble sttorneys' fees, ?. GIVING OF NOTICES Unless ~ppllcsMe Is~ requires s different method, ~my notice thst must be ~iven to me under this Note will be given by delivering it or by maillnl: it by first class mall to me at the Property Address above or at a different address if I give the Note Holder a notice of my diff~ent address. Any notice that rnus', be ~iven to the Note Holder under this Note will be given by dellverln~ it or by m,;lln$ it by flr~t class mall to the Note Holder at the address stated in Section 3(A) above or at a different address if I am given a notice of that different address. 8. OBLIGATION5 OF I"ERSON$ lENDER THIS NOTE If more than one person signs this Note, each person is fully and personally obligated to keep all of the promises made in this Note, including the p: omise to pay the full asnount owed. Any person who is a guarantor, suret)' or endorser also obligated to do these things. Any person who takes over these obligations, including the obligations of a guarantor, surety or endorser of this Note, is also obligated to keep all of the promises made in this Note. The Note Holder ma), enforce its rights under this Note against ea:h person individually or against all of us together. Thii means that an), one of us may be required to pay all of the amounts ow~.d under thii Note. ?, WAIVKRS I and any other per:on who has obligations under this Note waive the rights of' Presentment and Notice of Dishonor. 'Presentment' means the :ight to require the Note Holder to demand payment of amounts due. "Notice of Dhhonor' means the right to require the Note I~'older to give notice to other persons that srnount~ due have not been ps~d. I:orm 3200 1/01 MOB. TGAGE SERVICES 5/16/2003 11:29 PAGE 45175 RightFAX t0. ALLONGE TO TI~IS NOTE If an allonge provh.lng for payment adjustments or for any other supplemental information is executed by the Borrower together with this Note, the cove~ts o£ the allonge shall be incorporated into and shall amend and supplement the cove,~:,,~ts of thh Note ·s if the sllong~ were · pert of' this Note, [Check ·ppllc·ble box] [~] Graduated Paym~t Allonge [~] Other [Sped[y] [~ Other [Sped[y] 11. UNIFORM §ECU'I~ED NOTE Thi~ Note is a uniform instrument with limited variations in some jurisdictions. In addition to the protections given to the Note Holder under this F'ote, a Mortgage, Deed o£ Trust, or Security Deed (the "Security Instrument'), dated the same date as this Note, protects the Note Holder from possible losses which might result if I do not keep the promises which I make in this Note. That Security Instrument describes how and under what conditions I may be required to make immediate payment in full of all amounts I owe und~ this Note. Some of' those conditions are described as follows: Regulations (38 C.F.R. Part' 3~) issued under the Department of Veterans Affairs ('VA') Guaranteed Loan Authority (38 U S.C. Chapter 37) and in effect on the date of loan closing shall govern the fights, duties and li·billtles of the. pertles to this loan and ~ny provisions of tel Note which ·re inconsistent with luch regulations are h ~eby amended and supplemented to conform thereto. WITNESS THE HAND(,';) AND SEAL(S) OF THE UNDERSIGNED. (Seal) (Seal) Jack Hoffman -~orr~ .~r D. (Seal) (Seal) ~(Seal) (Seal) ~~orrow~ (Seal) (Seal) -~=rrow~ -I~ cu-r~uer [Sign OHginal Only] 1~-5~ to212~ I"~Ee .e ~13 Form 3200 1101 05/12/2004 14:40 MORTGRGE SERUICES a *817172414821 N0.914 ~ CORRECED {i, checked) ~=mm~. S ~VICE CENTER '~.,,~'~."0"'?"'" I I Statement ThO [~L~ In ~S ~, A~t numar (~t~aal) LO~ TYPE V.A. ~,~u.o~ m,~. j 0023246 4 Form 1~ ~ (~ep ~r your records) De~nl of theTreasu~ - Internal R~nue Se~ice IF YOU CLO~ED WITH US DURING 2003, ~ INTEREST PAID AT CLOSING IS INCL~ED IN TME TOTAL INTEREST PAID LINE ITEM ON THIS ST~ TEMENT. DISB~SEMENT ACTIVITY: PROPERTY T~ES 1,140.57 .00 ~Z~D INSU~CE .00 C~R TOTAL PM' 1,053 . 61 F~/PMI INS~CE C~R ESCROW P~ iT 161.47 ~DT'L ASSESSMENTS .00 PRINCIP~ ACTIVITY 2003: pA~ENTS APPL '.ED 900 · 03 RE~INING BAL 147,899.97 ESCROW ACTIVITY 2003: BEGIN ESCROW ~t~ .00 TOTAL DEPOSIT 2,094.92 TOTAL DISB~S ~ 1,140.57 CLOSING ESC B%L 954.35 CLOSING ESCROW BA~CE IS BEING HELD FOR PA~ENT OF BILLS AS THEY BECOME 2003 INTEREST ~AYNENTS REPORTED TO IRS ****************** 4,849.61 TOLL FREE ~(LO~ ORIGINATIONS) 1-800-227-8762 TOLL FREE (MORTGAGE SERVICE CENTER) 1-800-257-0460 ri . Z promise to treat customers lik~ family while providing financing for the American Dr~m. ziipromis~ to make {~he e.xperien¢¢ smooth, ~as¥ and at time-~ 1:un. Z will do this with !i unequaile, d passion. DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241 -4311 Facsimile (717) 241-4021 LEGAL ASSISTANT OF COUNSEL BONNIE L. COYLE HAMILTON C. DAVIS December 30, 2003 Certified Mail %7002 2410 0007 8505 3349 EP~- Mortgage 3000 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of her brother, Jack D. Hoffman, who died on December 14, 2003. Mr. Hoffman was the borrower under the above captioned Mortgage and accompanying Note dated May 16, 2003. Enclosed for your information is a Short Certificate evidencing issuance of Letters Testamentary to Mrs. Sassaman as well as an authorization from her to me allowing me to act and obtain information on her behalf. Please be advised that Mr Hoffman's Estate has no assets with which to make any payments on this mortgage. Moreover, it appears at t.b~s point that the Estate has very few assets =nd ~y be insolvent. When Mr. Hoffman purchased this property on May 16, 2003 for $145,900, he borrowed the entire sum. We had two different realtors perform market analysis. One realtor suggested the price n e of $145,900 to $148,500. The other realtor suggested the ~t~ ~=~e of $148,500 to $155,500. Please_ b? advise9 't~t~ ~e~%~%e price would be sufficient to close the transac=~on anu pay the mortgage. Within the next three weeks the property will be vacated, and we propose to turn over possession to ERA Mortgage at that time. We also proposed to execute a Deed in lieu of mortgage foreclosure in exchange for release of the Estate of any further liability in regard to the Mortgage and Note. ~ DALE F. SHUGHART, JR. December 30, 2003 Page 2 The Estate further has no funds with which to continue making payment of the utilities for the property after January 2004. Therefore, unless you have taken possession of the property, we will winterize and lock it. I will have the keys available to deliver to your authorized representative. I request that someone contact me regarding this matter without delay, so we may make arrangements to deliver possession of the property to ERA Mortgage no later than by the end of January 2004. I shall await your prompt response. Very truly your~ ~ DFS,JR/Dc cc Sandra K. Sassaman, Executor · Complete items 1, 2, and 3. Also comple!a item 4 if Restricted Delivery is desired. · Print your name and address on the reverse [] Agent so that we can return the card to you. [] Addressee · Attach this card to the back of the mailpiece, B. Received by ( Printed Name) ,~ ~ JC, Da~e of Delivery or on the front if space permits. 1. Article Addressed to: D. Is delivery address different from item 17 [] Yes If YES, enter delivery address below:~o ERA Mortgage 3000 Leadenhall Road ~t. Laurel, NJ 08054 ile~!!iReM:~lipt f°r Merchandise 2. Article Number [] Yes (Transfer from service la~ 7002 2410 0007 8505 3349 PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-0835 Postage I $ r--I Certified Fee ~ Return Reciept Fee {Endorsement Required) Here r-1 Restricted Delivery Fee J D H o f f m a n I-~ (Endorsement Required) =~ Estate ru Total Postage & Fees ~ I'-1 ~ Sent To 9 r~ [ ERA Mortgage ,I [°~°~ex~'O00 Leadenhall Road DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HiGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE February 4, 2004 (Via facsimile only) 856-917-8300 ERA Mortgage Customer Service 4001 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am writing in confirmation of my telephone conference this morning with your Customer Service Representative, "Sam". I am the attorney for Sandra K. Sassaman, Executor of Mr. Hoffman's Estate. Immediately followin9 is a copy of my letter of December 30, 2003, return receipt card confirmin~ ERA Mortga~e's receipt of the letter on January 3, a Death Certificate, Short Certificate and Authorization for me to act on behalf of Ms. Sassaman. Kindly have someone contact me immediately. The property has been vacated and winterized. We are anxious and willin~ to deliver possession of the premises to ERA Mortgage at your earliest convenience. Very truly YF~ Dale F. Shughart, J~ DFS,JR/bc Attachments cc Sandra K. Sassaman, Executor DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE February 25, 2004 (Via facsimile and U.S. Mail) 856-917-8300 ERA Mortgage Collection Department Mortgage Service Center 4001 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased .Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of her brother, Jack D. Hoffman, who died on December 14, 2003. Mr. Hoffman was the borrower under the above captioned mortgage and accompanying note dated May 16, 2003. A Short Certificate, Death Certificate and Authorization allowing me to act and obtain information on behalf of Ms. Sassaman was mailed to ERA Mortgage by certified mail on December 30, 2003, and received on January 3, 2004. Also, on February 4 I spoke with Customer Service Representative "Sam" and thereafter faxed all of this information to the Collection Department. I have received no response. Obviously, someone did receive this information since a February 6 Notice directed to "Estate of Jack Hoffman" was mailed to the Kiner BOulevard address. Please send future correspondence to me. Mail delivery has been stopped at Kiner Boulevard and future Notices sent there will be returned to you. As we previously stated, the Estate is insolvent. The balance owed on the mortgage is 100% of the value of the property, and the Estate has proposed to deed the property to ERA Mortgage in lieu of foreclosure. Since ERA Mortgage has not responded to me, please be advised that DALE F. SHUGHART, JR. February 25, 2004 Page 2 unless some authorized representative of ERA Mortgage contacts me directly within ten (10) days of the date of this transmission/letter, not later than Friday, March 5, 2004, the Estate and the Trustee Beneficiary of the Estate intend to file a formal Petition to Abandon the property under Section 3312 of the Probate Estates & Fiduciaries Code, 20 Pa.C.S.3312 the week of March 8, 2004. ERA Mortgage will be served by the Clerk of the Orphans' Court with a citation scheduling a court hearing on the matter. As we previously advised you, the property has been winterized and electricity is being maintained, pending issuance of a Court Order granting the request for abandonment. I expect abandonment will be approved under the circumstances, after which neither the Estate nor the Trustee Beneficiary of the Estate will have any further interest in the premises. Under the circumstances, I suggest it is in ERA Mortgage's best interest to contact me regarding the matter. Very truly yo~, DFS,JR/bc cc Sandra K. Sassaman, Executor BLGRP ERIE INSURANCE EXCHANGE ERIE HOMEPROTECTOR POLICY ;i4SURANCE GROUP EXTRACOVER 100Ene Ins Pi NEW DECLARAT IONS $ ~__ Er,e. PA 16530 AA7799 FARNHAM INSURANCE AGY 05/07/03 TO 05/07/04 Q53 0706185 H ~ ITEM iiNAMED iNSURED:AND ADDRESS :. i : · ~i I,,,lll,,,llh,,,,,Ih,ll,l,h,l,,,I,,ll,,,ll,,,Ih,,,Ih,l,II JACK D HOFFMAN AS LISTED BELOW 1331 KINER BLVD OR ON REVERSE SIDE CARLISLE PA 17013-9733 AGENT - FARNHAM INSURANCE AG¥ 507 NORTH YORK STREET AGENT PHONE - (717) 766-8678 MECHANICSBURG PA 17055 0000 COVERAGE BEGINS AND ENDS AT 12.01 AM STANDARD TIME AT THE LOCATION OF THE INSURED PROPERTY. UNTIL TERMINATED, THIS POLICY WILL CONTINUE IN FORCE. LOCATION OF RESIDENCE PREMISES IF OTHER THAN STATED IN ITEM i OR IF SPECIFIC DESIGNATION IS NEEDED. ZIP CODE - 17013 MONROE TWP, CUMBE CO PROPERTY INFORMATION - PRIMARY RESIDENCE, YEAR OF CONSTRUCTION 1971, MASONRY, UPGRADED. PROPERTY IS OVER 2000 FEET FROM A FIRE HYDRANT AND WITHIN 3 MILES OF A RESPONDING FIRE DEPARTMENT. COVERAGE IS PROVIDED ONLY IF A SPECIFIC AMOUNT OF INSURANCE IS SHOWN. SECTION I - PROPERTY PROTECTION AMOUNT OF INSURANCE PREMIUMS DWELLING $ 218,000 $ 476.00 OTHER STRUCTURES $ 21,800 PERSONAL PROPERTY $ 163,500 LOSS OF USE LOSS SUSTAINED NOT TO EXCEED 12 CONSECUTIVE MONTHS SECTION II - HOME AND FAMILY LIABILITY PROTECTION PERSONAL LIABILITY - EACH OCCURRENCE $ 300,000 MEDICAL PAYMENTS TO OTHERS - EACH PERSON $ 1,000 PREMIUM CHARGE FOR INCREASED LIABILITY LIMITS $ 12.00 FULL TERM PREMIUM FOR THIS RESIDENCE $ 488.00 FULL TERM ADDITIONAL COVERAGE PREMIUM $ 26.00 TOTAL PREMIUM FOR THIS POLICY $ 514.00 PAYMENT $ 514.00C BALANCE $ .00 SECTION I DEDUCTIBLE $ 250. APPLICABLE FORMS - 2003 02/01', HP-PA 02/01', UF-8705 06/96*, UF-6523 08/98*, HP-FN 02/03', ENDTOM, HP-BJ 07/98', HP-AAN 01/97', HP-BD 02/01', UF2106 05/01'. PRIMARY RESIDENCE-MORTGAGEE LN 0023246994 ~ ERA MORTGAGE & ENDTOM ISAOA ATIMA PO BOX 5954 SPRINGFIELD OH 45501-5954 ...... ~ ~,~m ~Tn~ AGTJFJ ¥ 05/01/0~ NO BUSINESS PURSUITS ARE CONDUCTED AT THE PREMISES, EXCEPT AS FOLLOWS - ADDITIONAL COVERAGES PREMIUMS SEWERS OR DRAIN BACKUP COVERAGE - UP TO $5,000 AMOUNT OF $ 35.00 INSURANCE - $250 DEDUCTIBLE APPLIES PREMISES ALARM SYSTEM - TYPE 2 $ 27.00C} REPLACEMENT COST SETTLEMENT - PERSONAL PROPERTY $ 71.00 MULTI-POLICY DISCOUNT APPLIES $ 53.00C~ ENDORSEMENT OM IT IS AGREED THAT THE PRIMARY RESIDENCE MORTGAGEE IS AMENDED TO READ - ERA MORTGAGE SECRETARY OF VETERANS AFFAIRS ATTN INSURANCE DEPARTMENT Q53 0706185 , REV-1500 ~ OFFICIAL USE ONLY ~-"OMMO~AL~ O. PE~.SYLV*.,A INHERITANCE TAX RETURN /F,L --'E::U~:]~ DEPARTMENT OF REVENUE OE.T, 2BO.O, RESIDENT DECEDENT 03 01047 HARRISBURG, PA 17128-0501 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ODE YEAR NUMBER Hoffman, Jack D. SOC~^L SECURITY NUMBER ]§2-40-9746 ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) lu THIS RETURN MUST BE FILED IN DUPLICATE WITH THE o 09/14/2003 "' I 11/18/2048 REGISTER OF WII LS Q (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a L v ng Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) -- [] 9. Litigation Proceeds Received [] 10. Spousal Povedy Credit (date of death between [] 11.Election to lax under Sec 9113(A)(AttachSchO) j Dale F Shughart, Jr. Esquire COMPLETE MAILING ADDRESS FIRM NAME (If applicable) 35 E. High Street, Suite 203 rELEPHONE NUMBER Carlisle, PA 17013 717/241-4311 1. Real Estate (Schedule A) (1) -0- OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) ~one 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 71,36 l. 9 l 6. Jointly Owned Property (Schedule F) (6) 5 8.8 9 _ [] Separate Billing Requested ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None = (Schedule G or L) F. 8. Total Gross Assets (total Lines 1-7) o (8) 71,420.80 ,~ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 3 4,8 § 9.2 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 6 0,9 2 §. $ 3 11. Total Deductions (total Lines 9 & 10) (11 ) 9 5,8 ] 7.8 ] 12. Net Value of Estate (Line 8 minus Line 11) (12) insolvent 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) x .00 (15) z ~. 16. Amount of Line 14 taxable at lineal rate ~< x .045 (16) ~ 17. Amount of Line 14 taxable at sibling rate § x .12 (17) ~< 18. Amount of Line 14 taxable at co!lateral rate x .15 (18) 19. Tax Due (19) 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: t TREET ADDRESS ] 331 Kiner Boulevard fT-¥ Carlisle STATE ZIP I PA' 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A * B + C) (2) O.00 3. Interest/Penalty if applicable D. 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 I Line 20 to requeq a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (SA) B Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0. 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? .................................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without rece v ng adequate cons derat on? ..........................................................................................................................[] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at h s or her death? ............... [] [] 4. Did decedent own an Indiv dua Retirement Account, annuity, or other non-probate property which contains a beneficiary des gnat on? ........................................................................................................................[] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Sandra K. Sassaman ] 561 Townhill Road York Springs, PA 17372 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS Dale F Shughart, Jr. Esquire 35 E. High Street, Suite 203 DATE Carlisle, PA 17013 i.::.~.::i:.:::::::~::.~:~..<~..:.....::!:~:i:i?}~:i:!:i:!:~:::::~:>>~:;:i:i~i~i~::~*~..~.:~.~:~>.~.~.:.~.~:.:~.::~::~ ~-.~ - :~:~.~:.~.~.~-~ ~ ~.; ~.~:: x,.~:,:::-:->~>~.:, x.~x.~x.x-:.x.:.~.-.~ x..-.,~.~;'~ >-,.....~.,.~. ~ x -,x. ........... :::::::::::::::::::::::: ::::~::::::.:::: :::::::::, :~->~-~: ,?-::.:: ~::->>>>>~:.:, r.~ :,..'.,->': .:,-~.::: ~.~ g:: :~ .,.. :::: ~dJ ~ :-.~?..~ ~{ ~g~..~ ~. ~:~ ~, ~.~ ,.~.u ::.:-e, ~:.-~ ,:~ ..~ ~ ~ .~¢ gj..;~, g-;-~ ,..' .<.~.~ .~x-~:~! ~ .::*k.' .5~! .>.,j .:.: m ¥-'-:'--.'.'.~.::.:*-' 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 3% [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 0% [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 0% [72 P.S. {}9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, 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 decedenrs siblings is 12% [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. .'~ SCHEDULE A REAL ESTATE COMMOI',NVEALTH OF PENNSYLVANIA ~NHERITANCE TAX RETUEN RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03- 01047 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which propertY/would be excnanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both havin reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosec~ on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Land and improvements located in Monroe Township, Cumberland County, Pennsylvania, known as 1331 0.00 Kiner Blvd., Carlisle, PA 17013, Cumberland County Tax Parcel Number 22-25-0047-004. The balance due on the purchase money mortgage secured against the property on the date of acquisition, May 16, 2003 exceeded the fair market value of the property. Abandonment was approved by Order of Court dated April 16, 2004. Copy attached. 2 Timeshare Estate known as interval Number 52 in Residential Condominium Unit Nos. S-13 in The Carriage 0.00 House at Pocono Manor, a condominium located in Poocono Township, Monroe County, PAaa. This timeshare estate has no market value. Abandonment approved by Order of Court dated April 16, 2004. Copy attached. TOTAL (Also enter on Line 1, Recapitulation) 0.00 .~ SCHEDULE E ' CASH, BANK DEPOSITS, & MISC. CO~MO~V~L~OF,ENNSyLVAN,A PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hoffman, .lack D. FILE NUMBER 2l - 03 -01047 Include the proceeds of litigation and the date the oroceeds 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 1 Cash on hand. OF DEATH 501.14 2 Furniture, furnishings and other household items, value based upon actual sale price at public sale. 5,666.75 3 Furniture, furnishings and other household items, value based upon actual sale price at private sale. 1,500.00 4 2000 Redman Shadow Ridge 24' x 48' mobile home I.D. #12235383AB value based upon actual sale price 30,374.00 at appraised value. ' 5 2001 Subaru Forrester, value based upon actual sale price at Kelley Blue Book value. 14,500.00 6 1998 Ford Ranger pick up truck, value based upon actual sale price at Kelley Blue Book value. 5,500.00 7 1979 Diplomat motor home, valued based upon actual sale price. 1,000.00 8 Waypoint Bank checking account #1800031668. Principal 2,646805 2,648.06 Accrued interest .01 9 Waypiont Bank Savings Account #022801 Principal 472.65 472.70 Accrued interest .05 10 U.S. Treasury, 2003 income tax refund 7,289.00 11 Siemens, final vacation pay 626.56 12 Siemens, final disabili~ pay 982.98 13 Carlisle Regional Medical Center, medical bill refund 10.00 14 Subaru America Credit, loan payment refund 19.29 15 Waste Management, waste removal refund 31.81 16 Sprint, phone refund 46.87 17 MetEd, electric refund 5.45 18 Siemens, medical insurance refund 87.30 Total of Continuation Schedule(s) 1'00 O0 TOTAL (Also enter on Line 5, Recapitulation) 71,361.91 '~ i SCHEDULE E ' CASH. BANK DEPOSITS. & MISC. c°~,~.°,~y'T~c"~°¢JE.~s~.~.~*"'*PERSONAL PROPERTY continued RESIDENT DECEDENT . ESTATE OF Hoffman, Jack D. FILE NUMBER 2] - 03-01047 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 19 Cremation Society, refund OF DEATH 100.00 Page 2 of Schedule E ' ~ SCHEDULE F COMMONWE^.T. OF PENNS~LV^.,^ ~NHER~T^NCET^X RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03- O1O47 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Brandon J. Hoffman Williams Grove Mobile Home Park Son Lot 101 Mechanicsburg, PA 17055 B Misty Jo Hoffman 6200 Wayne Kvenue A1 Daughter Philadelphia, PA 19144 JOINTLY OWNED PROPERTY: ITEM LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH NUMBER FOR JOINT MADE Include name of financial institution and bank account number or DATE OF DEATF DECD'S VALUE OF TENANT JOINT similar identifying number. Attach deed for jointly-held real estate. VALUE OF ASSET rNTEREST DECEDENT'S INTERES'I 1 A 01/01/2002 2 $100 Series EE U.S. Savings, 106.16 50% 53.08 C73085938EE and C730851939EE Principal 100.00 Accrued interest 6.16 2 B 10/01/2002 Waypoint Bank checking account 11.62 50% 5.81 #100456300 TOTAL (Also enter on line 6, Recapitulation) 58.89 " ,.~ SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL~& INHERITANCE TAX RETURN ESTATE OF Hoffman, Jack D. FILE NUMBER 2] -03 -01047 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I Sandra Sassaman, reimburse fee to church for service 100.00 2 Sandra Sassaman, reimburse fee to organist 50.00 3 Sandra Sassaman, reimburse food for family meal 133.63 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 3,750,00 Sandra K. Sassaman Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 1561 Townhill Road City York Springs State PA Zip 17372 Year(s) Commission paid 2004 2. Attorney's Fees Dale F. Shughart, Jr./Hamilton C. Davis (estimated) 20,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 500.00 Claimant Brandon D. Hoffman Street Address 13 3 ] Kincr Blvd, City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Son 4. Probate Fees Register of Wills 115.00 5. Accountant's Fees 6. Tax Return Preparer's Fees Susan Moser, CPA, decedent's final income tax return 150.00 7. Other Administrative Costs 1 Register of Wills, Short Certificates 27.00 2 Postmaster, certified mail 36.00 Total of Continuation Schedule(s) 7,007.65 TOTAL (Also enter on line 9, Recapitulation) 34,869.28 INHERITANCE TAX RETURN ESTATE OF Hoffman, Jack D. t FILE NUMBER 21 03-01047 3 Recorder of Deeds, photocopies 2.00 4 Register of Wills, fililng Petitions and certified copies 124.00 5 The Sentinel, advertise Letters 79.31 6 Cumberland Law Journal, advertise Letters 75.00 7 Chuck Bricker, auctioneer, commission 1,866.75 8 Waypoint Bank, service fees 20.00 9 UPS, overnight mail 15.00 10 Cumberland County Sheriff, service of Petitions 92.66 11 Sandra Sassaman, reimburse auto mileage expense 46.12 12 Janice Kimballl, appraise mobile home 185.00 13 ATT, cell phone expenses for Estate 224.85 14 Expenses related to preservation and sale of motor vehicles The Sentinel, advertise sale 61.20 358.70 Clay Service Center, gas 10.00 PennDot, replace lost title 22.50 Erie Insurance, auto ins. for estate 190.00 T&D Buyrite, sale ads 75.00 15 Expenses related to preservation and sale of mobile home Williams Grove Co., lot rent 296.00 528.23 Suburban Propane, gas 203.07 MetEd, electric 29.16 16 Expenses related to preservation and protection of real property for first mortgage holder 1,370.03 Zimmerman Plumbing, winterize 250.00 Lisa Stoerzinger, cleaning and boxing for sale and trash removal 620.00 Sprint, telephone 114.14 Waste Management, trash removal 48.24 MetEd, electric 337.65 17 Register of Wills, filing insolvent Inheritance Tax Return and Inventory 20.00 18 Bonnie Coyle, notary fees 20.00 19 Reserve for final Administrative expenses 1,000.00 Page 2 of Schedule H INHERITANCE TAX RETURN ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03- 01047 20 Reserve for final Account 1,000.00 Page ofScheduleH SCHEDULE I ' DEBTS OF DECEDENT, MORTGAGE CO"'O~L~"O..EN.SYLV.~,A LIABILITIES. & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 - 03- 01047 Include unreirnbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Checks written before death, cleating after death Weis Markets, groceries 51.47 1,485.24 Autozone, snowplowing 16.94 Tammac, mobile home loan payment 430.83 Central PA Cremation Society, prepaid funeral expense 907.00 Direct Merchants Bank, MasterCard payment 52.00 Andorra Radiology, medical bill 27.00 2 Tammac Corporation, final balance of principal and interest on secured loan on mobile home. 29,529.67 3 Subaru American, final balance of principal and interest on secured loan on Subaru Forrester automobile. 11,957.59 4 Direct Merchants Bank, unsecured balance due on MasterCard (not paid). 2,069.60 5 Siemens Savings Plan, unsecured loan balance due (not paid). 15,144.70 6 West Shore Tax Bureau, 2003 income taxes (not paid). 733.23 7 HRC Manor Care, final nursing care bill 8.50 TOTAL (Also enter on Line 10, Recapitulation) 60,928.53 REV-1513 ~)~+ {9-00) - .t~ SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Hoffman, Jack D. FILE NUMBER 21 -03 -01047 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT AMOUNT OR SHARE Do N,,t List Trustee(.) OF ESTATE J, TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Sandra K. Sassaman, Testamentary Trustee for the benefit of Brandon J. Trustee for benefit of 100% Hoffman, a minor son Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO. 21-03-147 ESTATE OF JACK D. HOFFMAN LATE OF BOROUGH OF CARLISLE FIRST AND FINAL ACCOUNT OF SANDRA K. SASSAMAN, EXECUTRIX DATE OF DEATH: December 14, 2003 LETTERS GRANTED: December 22, 2003 FIRST COMPLETE ADVERTISEMENT January 16, 2004 OF GRANT OF LETTERS ACCOUNTING FOR THE PERIOD: December 14, 2003 to , 2004 Purpose of the Account: Sandra K. Sassaman, Executrix, offers this accounting to acquaint interested parties with the transactions that have occurred during her administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Dale F. Shughart, Jr., Esquire 35 East High Street, Suite 203 Carlisle, PA 17013 (717) 241-4311 Attorney for Estate SUMMARY OF ACCOUNT AND INDEX Principal Pages Receipts 2,3 Less Disbursements 3,4,5 Balance Before Distributions 5 Principal Balance for Distribution 6 Income Receipts 6 Less Disbursements 6 Income Balance for Distribution 6 Combined Balance For Distribution 6 RECEIPTS OF PRINCIPAL Real and Personal Property Real Estate: Land and improvements located in Monroe Township, Cumberland County, Pennsylvania, known as 1331 Kiner Blvd. Carlisle, PA 17013, Cumberland County Tax Parcel Number 22-25-0047-004. The balance due on the purchase money mortgage secured against the property on the date of acquisition, May 16, 2003 exceeded the fair market value of the property. Abandonment was approved by Order of Court dated April 16, 2004. 0 Timeshare Estate known as interval Number 52 in Residential Condominium Unit Nos. S-13 in The Carriage House of Pocono Manor, a condominium located in Pocono Township, Monroe County PA. This timeshare estate has no market value. Abandonment approved by Order of Court dated April 16, 2004. 0 1. Cash on hand. 501.14 2. Furniture, furnishings and other household items, value based upon actual sale price at public sale. 5,666.75 3. Furniture, furnishings and other household items, value based upon actual sale price at private sale. 1,500.00 4. 2000 Redman Shadow Ridge 24 ' 48' mobile home I.D. #12235383AB, valued based upon actual sale price at appraised value. 30,374.00 5. 2001 Subaru Forrester, value based upon actual sale price at Kelley Blue Book value. 14,500.00 6. 1998 Ford Ranger pick up truck, value based upon actual sale price at Kelley Blue Book value 5,500.00 7. 1979 Diplomat motor home, value based upon actual sale price. 1,000.00 8. Waypoint Bank checking account #1800031668 Principal 2,648.05 Accrued interest .01 2,648.06 9. Waypoint Bank Savings Account #022801 Principal 472.65 Accrued interest .05 472.70 10. U.S. Treasury, 2003 income tax refund 7,289.00 11. Siemens, final vacation pay 626.56 12. Siemens, final disability pay 982.98 13. Carlisle Regional Medical Center, medical bill refund 10.00 14 Subaru America Credit, loan payment refund 19.29 15 Waste Management, waste removal refund 31.81 16 Sprint, phone refund 46.87 17 MedEd, electric refund 5.45 18 Siemens, medical insurance refund 87.30 19 Cremation Society, refund 100.00 TOTAL RECEIPTS OF PRINCIPAL $71,361.91 DISBURSEMENTS OF PRINCIPAL Checks written before death, clearing after death: Weis Markets, groceries 51.47 Autozone, snowplowing 16.94 Tammac, mobile home loan payment 430.83 Central PA Cremation Society, prepaid funeral expense 907.00 Direct Merchants Bank, MasterCard payment 52.00 Andorra Radiology, medical bill 27.00 Total - 1,485.24 -3- 12/29/03 - Tammac Corp, secured mobile home loan payment 430.86 12/29/03 - Williams Grove Co, mobile home lot rent 296.00 12/29/03 - Suburban Propane, gas 84.00 12/29/03 - Met-Ed, electric 199.48 01/02/04 - Met-Ed, electric 29.16 01/04/04 - Dale F. Shughart, Jr., reimburse probate expenses 89.00 01/06/04 - Waste Management, trash removal 48.24 01/06/04 - Clay's Service Center, auto fuel 10.00 01/09/04 - Suburban Propane, gas 119.07 01/13/04 - Sandra K. Sassaman, reimbursement of expenses 374.71 Funeral: church $100, organist $50, advertise auto sales $36, mileage $46.12 01/20/04 - Subaru American Credit, secured car loan payment 479.24 01/20/04 - Dale F. Shughart, Jr., Esquire, legal fees 2,887.50 01/22/04 - Sprint, Kiner Blvd. telephone for Estate 114.14 01/25/04 - HRC Manor Care, nursing care 8.50 01/29/04 - Zimmerman Plumbing, winterize Kiner Blvd 250.00 02/03/04 - T & D Buyrite, advertise Subaru sale 75.00 02/03/04 - Lisa A. Stoerzinger, cleaning and trash removal at Kiner Blvd. 470.00 02/05/04 - Janice Kimball, appraise mobile home 185.00 02/06/04 - Chuck Bricker, auctioneer commission 1,866.75 02/12/04 - Dale F. Shughart, Jr., reimburse expenses 126.81; legal fees 3,118.50 3,245.31 -4- 02/12/04 - Erie Insurance Group, auto insurance 190.00 02/12/04 - AT&T, Estate cell phone 224.85 02/19/04 - Tammac Corp, payoff secured mobile home loan 29,098.81 03/01/04 - Subaru America Credit, payoff secured car loan. 11,478.35 03/04/04 Lisa A. Stoerzinger, cleaning and trash removal at Kiner Blvd. 150.00 03/05/04 - The Sentinel, advertise Subaru sale 25.19 03/15/04 - Met Ed, electric 138.17 03/24/04 - Dale F. Shughart, Jr., reimburse expenses $79.50, legal fees $2,656.50 2,736.00 04/08/04 - PA Department of Transportation, 22.50 replace lost title 04/09/04 - Susan Moser, CPA, prepare income tax returns 150.00 04/14/04 - Dale F. Shughart, Jr., reimburse expenses 209.66, legal fees 3,415.50 3,625.16 04/14/04 - Bonnie Coyle, notary fees 20.00 SUBTOTAL - $60,606.23 Reserve for the following: Final costs of administration 1,000.00 Costs of Account 1,000.00 Dale F. Shughart, Jr./Hamilton C. Davis 7,922.00 Sandra K. Sassaman, Executrix commission 833.68 TOTAL DISBURSEMENTS OF PRINCIPAL PRINCIPAL BALANCE BEFORE DISTRIBUTIONS $71,361.91 REMAINING PRINCIPAL BALANCE FOR DISTRIBUTION $ -0- -5- RECEIPTS OF INCOME Interest: Waypoint Bank checking account #1800031668 .02 Waypoint Bank savings account #022801 .28 .30 TOTAL INCOME $ .30 DISBURSEMENTS OF INCOME: .30 Reserve: Sandra K. Sassaman, Executrix commission BALANCE OF INCOME FOR DISTRIBUTION $ 0.00 COMBINED BALANCE FOR DISTRIBUTION $ 0.00 -6- Sandra K. Sassaman, Executrix of the Estate of Jack D. Hoffman, deceased, hereby declare under oath that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account and Schedule of Distribution is true and correct and fully discloses all significant transactions occurring during the accounting period, that all known claims against the Estate have been paid in full, that to her knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. Sandra K. Sassaman, Executrix Sworn and subscribed before me, this day of , 2004. -7- Comparative Market Analysis Wesley Hoffman Prepared By: TONY MZLLER HOUSE 4 U REAL ESTATE 103 SOUTH BALTI~MORE STREET DlrLLSBURG, PA 17019 (717) 571-8412 Information provided is deemed reliable but not guaranteed. December 22, 2003 Wesley Hoffman 1331 Kiner Blvd. Carlisle, PA 17013 Based on the attached information, the selling price range of 1331 Kiner Boulevard is between $145,900 and $148,500 with the mean and suggested price of $147~300. S,~ncerely, ~ Ton~/A. Miller, ABR House 4 U Real Estate Sold HIS # 10086270 Class Residential/Farm Type Detached List Price $145,900 Address 1331 Kiner Boulevard City Carlisle IHun Monroe Zip 17013 Area 7 Dev Schl Dist Cumberlnd Vally County Cumberland Design Spanish # Stories I Story Handicap No # Bdrms 4 Baths F 3 H 0 Levels 1 # FP i Possession Negotiable Virtual Tour Liv Rm Dim Level 1 BD1 Dim Level 1 Desc Wood Floor, Window Treatment, Bay/Bow Window Desc Wood Floor Din Rm Dim Level 1 BD2 Dim Level Desc Wood Floor, Window Treatment, Dining Area Desc Wood Floor Kitchen Level I BD3 Dim Level 1 Desc Vinyl Flooring, Window Treatment, Pantry Desc Wood Floor Faro Rm Dim BelowB BR4 Dim BOlowB Desc Gas Fireplace Desc Den Desc Other Room 1 Name Level ! Desc Desc Gas Fireplace, Wall To Wall Carpet Other Room 2 Name Level 1 IH BR Dim Level i Desc Desc Wood Floor, Window Treatment Other Room 3 Name Desc Tax 2200 Tax Year 2002 Acres Lot Past Acres Till Acres Square Ft Source Owner Square Feet Above Grade !500 Square Feet Below Grade 1500 Condo No Fee Fee Frequency Adult Community Warranty No Year Built 196'~ Const Frame Wtr/Swr Septic, Well Ext Aluminum, Brick Lot Sz 1/2 Ac Less Than 1 Ac Roof Composition Lot Desc Level, Other Appl Range, Dishwasher, Washer, Dryer, Water Softener, Other Age 31-q0 Years Ext Fea Outside Lighting, Storm Doors, Exist, Other Rd Frntg Municipal Road Equip Smoke Detectors, Ceiling Fan, Attic Fan, Cable Ready, DehuffUse Dining Dining Area Out Bldg Parking 2 Car Garage, Detached, Off Street Parking, Paved Drive, OthBarn Type Cool Attic Fan, Ceiling Fan Barn Amen Fm Equip Heat Baseboard; Hot Water, Oil Fence Chain-Link Hisc. Rms Florida Room, Foyer, Pantry Electric 200 + Amps Assoc Amen Occ Owner Aux Heat Gas Fireplace, Other Zoning Residential Basement Concrete Floor, Exterior Acces~ Remarks Monroe Township. Minutes from Mechanicsburg, Dillsburg, Boiling Springs & Carlisle. C.V. Schools. Fresh neutral paint, sculptured ceilings. Brick floor to ceiling fireplace in I.L, Florida rm w/gas fireplace. All appliances convey. 4 BP, S, 3 baths. Dir From Carlisle E/'l-rindle Rd R/Old Stone House R/Kiner Blvd. Usting Type Var Rate Comp SAC 3v Owner Owner Ph BAC 3v Show Call List Office, Call List Agent Lock Box OAC LO JACK GAUGHEN ERA-GAUG3 Offce(717) 243-8080 LA2 TLC 0 LA MAUREEN CLAY (717) 249-9649 LA3 Dual Comm Selling Office JACK GAUGHEN ERA-GAUG3Selling Agent IVlAUREEN CLAY DOH 6~ Contract Date 3/!9/2003 Closing Date 5/16/2003 Finc Cod(onventional Sold Price $145,900 Informat/on provided is deemed rellab/e but not guaranteed. Comparable Report ' Price $145,900 Adjusted Price $145,900 Address 1331 KZNER BLVD Status SPD ~/sqft ~;97.27 I ~ Price $145,900 ,. Adjusted Price $145,900 Address 1331 Kiner Boulevard Status SLD DOM 64 ~/SClft ~97.27 ~.d,iustments: Description (0~ ~rice $147t500 Adjusted Price $147t500 Address 1140 Forge Road Status SLD 30M 33 ~;/SClft $104.10 )rice $148,500 '~:~' ~-:~ ~ Adjusted Price $148,500 . .:. Address 6 Butler Court Status SLD DOM 81 ~;/sqft ~75.24 Ad.justments: Description (0) ~-- Overall Residential/Farm Summary High Low Average Median LP: $154,900 $145,900 $150,425 $150,475 SP: $148,500 $145,900 $147,300 $147,500 Information provided Is deemed reliable but no~ guaranteed. Comparable Report MLS # Subject Property 10086270 10093533 10088366 Class RF RF RF RF Type SF SF SF SF Area 7 7 7 7 Address 1331 KTNER BLVD 1331 Kiner Boulevard 1140 Forge Road 6 Butler Court City CARLISLE Carlisle Carlisle Carlisle State PA PA PA PA Zip Code 17013-9733 17013 17013 17013 Status SPD SLD SLD SLD Adjustments-' Description $0 $0 $0 $0 I Overall Residential/Farm Summary High Low Average Median LP: $154,900 $145,900 $150,425 $150,475 SP: $148,500 $145,900 $147,300 $147,500 [nformaUon provided Is deemed reliable but not guaranteed. Residential/Farm - Sold ~ ......................... ADDRESS ~0~~~~~~q~ 43 6 Butler Cou~ ........... )10088366(SLD ~4 )0.3~000 ........ ~1 [~!50,475 .... ~$75.24 ..... )$148,500 ..... ) $74.25 ' OVei'ai'i"'iesidential/'~a'r'm Sum'maiy' " High Low Average Median LP: $154,900 $145,900 $ ~50,425 $150,475 SP: $[48,500 $145,900 $147,300 $147,500 Information provided Is deemed re#able but not guaranteed. · Map of Properties ...... <.Lo, rig sd orr ~LSff Address ...... ~ gity/Smte/Zip Subject P~pe~ ~33~ K[NER BLVD ~R~SLE PA ~70~3-~733 ~00~270 ~33~ Kin~ Bouleva~ ~arlisle PA ~70~3 ~00~3533 ~40 Forge Road :arlisle PA ~00~83~ ~ Butler Cou~ ~Hisle PA ~70~3 information provided Is deemed reliable but not guaranteed. Prepared £s?eciallf for: Dear Sir, 133 i Kiner Blvd. Mechanicsburg,PA 1705 For marl~etin~ the ?ro?ertf located at: 13.t I Kiner Blvd. Prepared by: Marjorie Berkheimer Jack Gaughen Realtor ERA 39 i 5 Market Street Camp Hill, PA 17011 Office: (717) 761-4800 Direct Dial: (717) 612-5130 Home Phone: (717) 258-3085 Fax: (717) 761 - ! 495 Email: marjorie.berkheimer@jgr.com Date: December 22, 2003 This analysis has not been performed in accordance ?reparea_ oyyour with the Uniform Standards of Professional Appraisal Practice which re~.uiresvaluers to act as unbiased, Real Estate ProfesSiOnS! disinterested third parties with impartiality, objectivity ~,~1 and independence and without accomodations of personal interest. It is not to be construed as an appraisal and may not be used as such for any purpose-~UGHEN ~:'"~ ....... ' REALTOR ]~ Owned And Operated By NRT Incorporated December 22, 2003 Dear Sir, 1331 Kiner Blvd. Mechanicsburg, PA 17055 Dear Sir,, Thank you for giving me the opportunity to present the enclosed proposal to market your home. 1 appreciate the time you spent with me reviewing the features of your home and outlining your financial goals and time considerations. You will receive competent and professional service when you select Jack Gaughen Realtor, ERA and me to represent you. We have represented many sellers in this area, concluding transactions that realize maximum value in a reasonable time. I hope you will select me as your agent in this very important transaction. This proposal includes a comprehensive market analysis that will assist in determining the market value and pricing of your home. The service provided by Jack Gaughen Realtor, ERA and me will confirm that i am the best qualified person to marketyour home. Sincerely, Marjorie Berkheimer REALTOR® JACK GAUGHEN REALTOR 1~ R~ Owned And Operated By NRT Incorporated Competitive Market Analysis Features Your Proper~ List Date BedrOoms ~tchen ~ - Time Adj. Price Status Active Type Detached City Mechanicsburg LP$ $149,900 SO: CLD: MT 21 Finc: SP$ 1136 Baish Road Area 6 10096712 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir Rt. 15 South; R/Lisburn; Cross Williams Grove Rd.; L/Speedway Rd,; R/Baish Tot SCl Ft Above 1362 Square Ft Source Public Records Square Feat Below 1362 Lot Dim 100 x 162 Acres 0.37 Year Built +/- 1961 Design Ranch Style 1 Story Const Stick Built Ext Brick, Vinyl Bsmt Concrete Floor, Finished, Full, [nteri Parking 2 Car Garage, Attached, Pav # Br 3 # Bth: F1 H 0 # FP i Tax 1310 Year 2003/0~ Pos~ion Discuss Level Bth: H :ondo No Fee 0 Room Lvl Dim Room Lvl Dim Appl Range, Microwave, Dishwasher, Water So~ener LR Level i 16 x 19.5 MBRLevel I 14 x 15 Misc. RoomDen, Family Room, Laundry Room, Rec/Play Room DR Level 1 10.5 x 11 BR1 Cool Ceiling Fan, Central Air FR BelowB 19 x 29 BR2 Level i 10 x 13.5 Heat Baseboard, Hot Water, Oil DEN Level i 10 x 13 BR3 BelowB 12 x 13 Aux Heat Gas Fireplace K:[T Level I 10 x 13 BR4 Wt Swr Septic, Well OR 1Laundry BelowB Ext Feature Porch OR 2 Equip Smoke Detectors, Garage Door Opener, Ceiling Fan OR 3 Dinin~l Dining! Area, Eat-In Kitchen, Formal Dining Room Pristine condition ranch w/view of South Mountain. Great curb appeal is only the beginning. Gleaming hardwood floors on main level. Light & bright interior. Tilt-In Windows. Remodeled kitchen & bath has Corian counters & sink. Ceramic flooring in bath. Finished LL family room w/propane gas FP & oak built-ins plus desk area. Maintenance free exterior. SHO: Call List Office, Call List Agent, LockboxLBX CPLB - Appt. LO HOWARD HANNA DETWEIL Office(717) 761-1910 SAC 3.0 BAC 3.0 OAC 3.0 TLC 3.0 LT Exclusive Right LA DAVE WEAVER (717) 737-4910 OW Basom LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. 1331 Kiner Blvd ~ Carlisle, PA 17013 Status: Settled Maureen Clay ~~ $145,900 Carlisle Office: (717) 243-8080 ;ubdivision: Midway Manor DID: 258-0057 [] ~ch Dist: Cumberland Valley Pager: ~ /lunicipality: Monroe Area: 6 MLS#: 10086270 AD#: 3092 Prop: SF Sub Prop: Detached , · BRMS:4 BTH full: 2 h~.!~.! ............................................ il IShowing Instructions: Lockbox on =ront Door. Wipe Feet-Please leave card. Directions: From Mech.: W/Trindle Rd./641, L/Old Stone House Rd. Bare R/to Kiner Blvd. Home on L. OR From Carlisle:i E/Trindle Rd. R/Old Ston~ House. Bare R/to Kiner Blvd. Details: IDEAL LOCATION. Completely remodeled from head to toe. 4 BR, 2 F bath, HW firs, neutral paint, textured ceilings, Tip-out windows, Brick FP LL, Florida rm w/gas FP, Full unfinished bsmt, intJext access. This is a real gem. Quiet i no outlet St. Sty!.~.!...Ran.?~ ............................................................................. !IE~.~.!....B[i~ i[?~.~..s.~qF.t!...?.5~4......, i! LBox.!..c~.P. B~t~!~.F_ul_!_/!~t/ext a~_e~s ............. [_Gar: i[R-e..s_a!_e:__Y_e_s_ ..... l~_°ss___:__~eg_~: Zoning: Residential I Fin: Conv/FHA/VA/Arm/Cash i Acres: 0.33 YrBlt+/-' 1967 Heat' OHWBB tlCool: Ceiling Fans/window ' ~i Taxes: 2200 . I~ .................. c°ndO N H~.!......N..A. _...........!~.e~...!~!!..... !~!.~ Buyer Warranty: Yes ~lSeller Name: Mary A. Warren . _s,e.!le_r~,~h,~e! Sub Agent Compensation' Buyer's Compensation' 3V ! Other Compensation: Fireplace: 2 i Room Dimension i Level' Construction: Frame i Entry I Slate Foundation: Block painted walls ~ ILiving Room il HDWD Electric: 200 amp ...................................... Roof: Composition {[Dining Room,i Water / Sewer: Private/well/Private/standard !.,i.t_?.~.e...n. .................... } Fi.n~! ..... ....~ Exterior Features: Brick i Breakfast Appliances: W/D,Range,Dehumid ilStudy / Den Interior Features: ! ............................................................... il Equipment: see list below Family Roomi ......................... Lot Size: 100x145x100x145 I ........ H.D.~? Parking: Paved,Off St,4+ ~ed._~,. ~ .......... H.,D.,W. ? Days on Market: N/A Bedroom 3 i H.D~D ....... Remarks: Large detached workshop with electric + shed, ....... I H.DWD i Bedroom 5 : r-----~, Ornamental fish ponds, courtyard off of Florida room. CV i ........................ [ ................ Schools. Conveniently located midway between Mech. and Carlisle. WashedDryedRangelDehumidifierlWhole house fan/Gas fireplace/H20 softneflOHWBB heat/full basement w/fireplace, painted floors and walls/new tipout windows throughout Market Time: ~4 ISale Date: 03/19/2003 Sale Price: 145900 *information provided is for promotional use only and is not guaranteed. Always consult the Multiple Listing Service for this property for the most accurate data. Status Sold Type Detached City BOILING SPRINGS LP$ $149,900 SO: COLDWELL BANKER HOMESALE SER CLD: 10/30/2003 MT i Finc: Conventional SP$ $148,500 1374 INDIAN PEG ROAD Area 6 10094131 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir FROM BOILING SPRINGS POOL, CROSS OVER RR, 1ST LEFT, R/KUHN, L/INDIAN PEG ROAD. Tot Sq R Above 1766 Square R Source Public Records Square Feet Below Lot Dim Acres 3.70 Year Built +/- 1932 Design Ranch Style 1 Story Const Frame, Log Ext Cedar/Redwood Bsmt Parking 1 Car Garage, Detached # Br 3 # Bth: F2 H # FP i fax 1667 Year 2003 Possession Level Bth: H :ondo No Fee Room Lvl Dim Room Lvl Dim Appl Range LR Level 1 MBR Level I Misc. Room DR Level 1 BR1 Cool Ceiling Fan FR BR2 Level I Heat. Baseboard, Electric, Other DEN BR3 Level I Aux Heat Wood/Coal Stove KIT Level i BR4 Wt Swr Private Sewer, Private Water OR I Ext Feature Deck, Out Buildings, Outside Lighting OR 2 Equip Ceiling Fan OR 3 Dining Dining Area PC5516 NESTLED TN THE WOODS BESIDE A MOUNTAIN & STREAM! PRIVATE! PRIVATE! PRIVATE! 3 BEDROOM RANCH, PARTIAL LOG HOME HAS SPAC[OUS KITCHEN W/COUNTER BAR, DINING AREA HAS WOOD FLOORS, FIREPLACE IN LR, 2 FULL BATHS. DETACHED 1 CAR GAR W/CATHEDRAL CEILING, WORKSHOP/STUDIO. 3.71 ACRES. CV SCHOOLS. SHO: Lockbox LBX CPLB LO COLDWELL BANKER HOMES Office(717) 245-2100 SAC 3 BAC 3 OAC TLC LT Exclusive Right LA TRICIA NEGLEY (717) 249-5661 OW BARNHART LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. Status Sold Type Detached City Mechanicsburg LP$ $149,900 SO: 3ACK GAUGHEN ERA-GAUG12 CLD:6/11/2003 HT 3 Finc: Conventional $P$ $149,900 201 Widders Road Area 6 10089007 14un Monroe SubdivisionMonroe Acres Sch Dist Cumberlnd County Cumberlan Dir From Nech on Williams Grove Rd to Monroe Acres;L/Fiamingo;L/Widders Tot Sq Ft Above 1500 Square Ft Source Approximate Square Feet Below Lot Dim Acres Year Built +/- Design Ranch Style 1 Story Const Frame, Brick Ext Aluminum, Brick Bsmt Concrete Floor, Interior Access, Par Parking 2 Car Garage # Br 3 # Bth: F2 H # FP I rax 1680 Year 2002 Posse~ion Settlement Level Bth: 1 H .'ondo No Fee Room Lvl Dim Room Lvl Dim Appl Range, Dishwasher, Disposal, Refrigerator LR Level ! 13'6x23'6 HBR Level I 10'8x14'8 Hisc. Room DR Level I 10x13 BR1 Cool Central Air FR Level I 10'8x20'3 BR2 Level I 12x10 Heat Baseboard, Electric DEN BR3 Level ! 11'9x10 Aux Heat KIT Levet I 13x14 BR4 Wt Swr Private Sewer, Private Water OR I Ext Feature Patio, Covered, Porch OR 2 Equip OR 3 i Dinin9 Dining Area Cute as a button w/many updates including new kitchen, carpet & vinyl...laundry on main level, covered patio, fenced private yard w/mature trees and landscaping...owner is a meticulous caretaker which is evident throughout the home. SHO: Call List Office LBX Central Penn LO .1ACK GAUGHEN ERA-GAUG Office(717) 432-0029 SAC 3 BAC 3 OAC 3 TLC LT Exclusive Right LA OI_[VIA CARPENTER (717) 691-8946 OW LaBarre LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. Status Sold Type Detached City Boiling Springs LP$ $159,900 SO: C-21 WALAK ASSOCIATES CLD: 5/2/2003 taT 22 Finc: Conventional $P$ $155,000 1415 Kuhn Road Area 6 10088176 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir Dillsburg, 74 N, L on Creek, at stop sign, go left on Kuhn to house on right. Tot Sq Ft Above 1586 Square Ft Source Public Records Square Feet Below Lot Dim Acres 0.94 Year Built +/- Design Ranch Style i Story Const Frame Ext Bsmt Exposed/Walkout, Full Parkincj 2 Car Garage, Attached # Br 3 # Bth: F1 H # FP 2 rax 1498 Year 2002 Po~c~e~ion negotiable Level Bth: H =ondo Fee Room Lvl Dim Room Lvl Dim Appl Range, Washer, Dryer LR Level 1 13.6x19 MBR Misc. Room DR BR:L Level I 14.8x11.8 Cool FR 25.6x12.8 BR2 Level I 10.3x12.7 Heat Baseboard, Electric, Propane DEN BR3 Level I 12xll Aux Heat Coal Stove, Gas Fireplace ICtT Level i 20x11.8 BR4 Wt Swr Public Sewer, Public Water OR I Ext Feature OR 2 Equip Garage Door Opener, Ceiling Fan OR 3 Dining Eat-In Kitchen Aq-FENT[ON: Nature lovers and sportsmen. This ranch home features 3 bedrooms, a large 2 car garage, walkout basement and more on a large lot bordering PA State Forest. Yellow Breaches Creek nearby. Have option to join White Rock Acres Association. Family room in lower level started but unfinished. SILO: Call List Office, Call Owner LBX CPML LO C-21 WALAK ASSOCIATES Office(717) 763-7991 SAC 2.75 BAC 2.75 OAC TLC LT Exclusive Right LA HARVEY MCCORKLE (717) 329-8927 OW Stewart LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. 3915 Market Street camp Hill., PA 17011 14Zelcotne to South Cetttral Pennsylvania! Where is the county seat? What is the hub? What divides the West Shore from the East Shore? Which village has a man-made lake that is supplied by a natural spring7 Did you say Hershey? I. smell chocolate! Civil War -- not.just Gettysburg. What do you want to do? Hike the Appalachian Trail; fish for trout in a fresh water stream; sail about. Where's your canoe, your skis, your snowshoes? You tell mc what you want to see or do with your life in Central PA and !'11 provide the answer to you. Office: (717) 761-4800 Home: 717-258-3085 Don't call if you need a' doctor, a lawyer, or an Indian Chief. DO Pager: CALL if your concerns are for a qualified professional real estate agent. Voice Mail: (717)612-5130 Fax: (717) 761-1495 Madorie is a life long resident of South Central Pennsylvania. She graduated Phi Theta KapPa. She has attained the coveted e-mail: mario, rie~i.qr, com designations Certified Real Estate Specialist (CRS) and Graduate of thc Real Estate Institute (GRI). She has completed courses in real estate finance, real estate law, real estate investing, creative finance and will continue to update her skills through classes in the future. Marjorie is a member of thc Boiling Springs' Civic Association · and the Harrisburg Bicycle Club. Her interests arc: family, friends, photography, playing bridge, hiking, shooting marbles, bicycling, gardening, cooking, swimming and last but not least TRAVEL. Oh, by the way, did you ever eat piranha while floating down thc Amazon; hike to thc top ofMachu Pichu; ride an ostrich while in South Africa; take a balloon ride over thc Serengeti Plain; ride a bicycle in Europe; canoe while looking 'for moose in Maine; blow an Alphorn in Switzerland; stand on thc first Olympic playing field in Greece; pan for ~ gold in Alaska; sit in a iccp while surrounded by over 200 elephants ................... Marjoric has done all of this. Marjorie has served thc community as a Den Mother, Girl Scout Leader, Red Cross Swim Instructor and a room mother. Allow Marjorie to introduce YOU to thc South Central Pennsylvania she knows and enjoys. She will usc her well honed real estate skills to carry your transaction from start to fini-nh. Call now to make an appointment for your future, whether buying or selling. RE~IST£R AND RECORDER '95 JLltt 30 Rfl 9 OS TIMESHARE ESTATE DEED HONROE COUNTY. PA. THIS INDENTURE IS MADE tLe tOiL ~y of Sun~ in tke ~ *f o., ~ One Tko~J Ni~ H~J~ ~d N[netT-Five WI~ESSETH~ Co.do~ini== Unit Nu.k.,~ S-Il in THE CARRIAGE HOUSE AT ~ONO Appurte~, w~b~ver tLc~nt~ ~lonfinf, or in ~ny wise 6p~rhining, and Re--index, Renb, lnu~ ~ P~flb/ke~of; ~d ~1 die Eoi~b, RifLt, Title, Intent, Pro~rty, C~im ~nd Demn~ w~ts~v~ of Gr~tor in Jaw U in equity, ~ otLnrwbe ~wt~vcr, el, in 6n~ to t~e sine ~ cve~ ~t TO HAV~ A~ TO ~OLD t~e ,*i3 Tim=~ ~ohte ~e~i~ve i~ene ptuen/s, covcMni. [r~t ~d ~e, to &nd wit~ t~ ~[~ ~r~/ee, Gr&ntee'. And frmnied, or mentlon~ ~ intendc~ *o to be wlt~ t~e A~urie~n~, unto CHD~. or auF of th~, shah ~d will WARRA~ ,~d fo.., DEFEr. Wiinees/Ati~*t VACATION CHARTBiRS, LTD. COU~ OF CAREN , On t~b, t~e 10t& ~y of June, 1~$ ~fo~ me,. No~y Puklie, t~e un~;~ ~.oMIi7 ~ W. J~ ~iM, ~mi~at o~ VACATION CHARTERS, L~** IN Wi~$ WHE~OF, [ ~,e Le~unto set my h~ ~ or'chi R~R BK2012~o0195 TIMESHARE ESTATE DEED Lord Two Thous~d and One (2001). BETWEEN Jack D. Hof~ ~d Gi~y E. Taylor (hereina~er refe~ed to as Grantors), pa~ies of the first pa~, Jack D. Hof~an, (~ereinafier refc~ed to as Gr~tee), p~ of the other pa~, WIT~SSETH, The Gr~tors, for ~d in that in consideration of the sm of One Dollm ($1.00) in lawhl money of the United States of ~efica, unto Gr~tors well ~d truly paid by the Grantee, at or before the sealing and delive~ hereofi the receipt whereof is hereby ac~owledged, ~ted, bmgained ~d sold, aliened, enfeoffed, released, ~d confi~ed, ~d by these presents does ~t, bmgain ~d sell, alien, enfeoff, release ~d confi~ unto the Grantee, Gr~tee's heirs, personal representatives, successors and assi~s, ~L THAT, ce~ain Timesh~e Estate, being hte~al Number 52 in Residential Condominium Unit Numbers S-13 in THE C~GE HOUSE AT POCONO M~OR, A CO~OM~, located in Pocono Towns~p, Pe~sylv~ia, which was created by recordation on May 7, 1993 of a Decimation of Condominium in the Recorder's Office in ~d for Mo~oe Co~ty, Pe~sylvania at Record book Volume 1885, Page 1034, together with an undivided interest of .01704 percent in the Co~on Elements of the Condominium as set fo~h in the Declaration of Condominium. TOGETHER with all ~d singul~ the ~ts, Libe~ies, Privileges, Hereditments and App~enances, whatsoever there~to belonging, or in ~y wise appe~aining, and the Reversions and Remainders, Rents, Issues ~d Profits thereofi ~d all the Estate, ~ght, Title, ~terest, Prope~y, Claim and Demand whatsoever of Grantors in law as in equity or othe~ise howsoever, off in and to the same and eve~ pa~ thereofi Being the sine which Vacation Cha~ers, Ltd., a Pe~sylvma Co¢oration, by its deed dated June 10, 1995, and recorded in the office of the Recorder of Deeds of Monroe County, Pennsylvania, in Book 2012 at page 194, sold and conveyed unto Jack D. Hoffman and Ginny E. Taylor, the Grantors herein. This transaction is exempt from Pennsylvania Realty Transfer Tax as it is between parties who are husband and wife or formerly husband and wife. TO HAVE AND TO HOLD the said Timeshare Estate hereinabove described as the Grantee, Grantee's heirs, personal representatives, successors and assigns, to and for the only proper use and behoof of the Grantee, Grantee's heirs, personal representatives, successors and assigns, forever. AND the Grantors, for themselves, their heirs, personal representatives, successors and assigns, do by these presents covenant, grant, and agree, to and with the said Grantee, 'Grantee's heirs, personal representatives, successors and assigns, that the Grantors, their heirs, personal representatives, successors and assigns, all and singular the Hereditaments and Premises herein above-described and granted, or mentioned and intended so to be the Appurtenances, unto the Grantee, Grantee's heirs, personal representatives, successors and assigns, against the Grantors, their heirs, personal representatives, successors and assigns, and against all and every Person or Persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under it, them or any of them, shall and will WARRANT and forever DEFEND. IN WITNESS WHEREOF, Grantors have executed this Deed on the date first 2 above-Written. Witness E~TH OF PE~SYLV · SS. CO~TY OF ~Se~L-~ ~ . On this the b f aay of ~e c.[~ bPZ, 20m, before me, the unaersi~ea officer, personally appe~ed Jack D. Hof~, ~own to me (or satisfactorily proven) to be the person whose n~e is subscribed to the witch insment, ~d ac~owledged ~at he executed s~e for the pu~oses therein contained. ~ wimess whereof, I hereunto set my h~d ~d official seal. Title of Officer STATE OF 'D0.fiPK-..~ \ \J ,Tth(O~ : ' : SS. COUNTY OF _.~X!)~f20q : On this the I~ day of O~~( , 200~, before me, the undersized officer, personally appeared Gi~y E. Taylor, ~o~ to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, ~d ac~owledged that she executed same for the pu¢oses therein contained. ~ wimess whereof, I hereunto set my h~d and official seal. _~;~. ~ _(SEAL) Jam~ K. Fmn~, No~ Public ~ E~ F~Hin ~., ~rm~ng.~ ~ Title o~Officc~ ~, Pe~ ~ of NO~es I do hereby certify that the Precise residence and complete post office address of the within named Grantee is of 1550 Williams Grove Road, Lot 101, Mechanicsburg, PA 17055. 4 S -HOFFMANDED DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241 -4311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE January 6, 2004 Certified M&il Mo. 7002 2410 0007 8505 3370 Carriage House Country Club P. O. Box 125 Pocono Manor, PA 18349 RE: Estate of Jack D. Hoffman, deceased Account No. 91804-1 Unit/Week: 3S13/52 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased. Mr. Hoffman died on December 14, 2003 the owner of the above referenced timeshare unit. The unit was originally purchased by Jack D. Hoffman and Ginny E. Taylor on June 10, 1995, recorded in Monroe County Deed Book 2012, Page 194. Ms. Taylor transferred her interest to Mr. Hoffman by deed dated October 15, 2001. That deed has not, however, been recorded. Please be advised that Mr. Hoffman's Estate has few assets and may be insolvent. The Estate will not be paying the $203.49 annual maintenance fee. The Estate will make an effort to sell the unit. However, prior efforts by Mr. Hoffman to find a purchaser, at any price, were not successful. Therefore the Estate may decide to abandon this asset. Under the circumstances, I request that you kindly have someone contact me to discuss having the Estate quit claim its ownership interest to the Developer or the Condominium Association, whichever is appropriate. Thank you for your cooperation. V~y truly DFS,JR/bc cc Sandra K. Sassaman EX~iT · Complete items 1, 2, and 3. Aisc complete item 4 if Restricted Delivery is desired. [] Agent · Print your name and address on the reverse [] Addressee so that we can return the card to you. · Attach this card to the back of the mailpiece, C. Date of Deliver~ or on the front if space permits. 1. Article Addressed to: D. addre.~,~~item 17 [] '(es ~f YES, en~~,~i J~o clJb -~ Ce~ified Mail ~ Mail / 3 ~ ~ ~ Registered ~ Return Receipt for Merchandise ~ Insured Mail ~ C.O.D. 4. Restricted Deliver? (Ext~ F~) ~ Yes 2. A~ic~eNu~ber 7DD~ E4$D DDD7 65D5 337D ~ransfer from se~ ...... PS Form 3811, August 2001 Domestic Return R~eipt 102595-02-M-~35 r'-i ITl m ~ Postm~ ~ Return Reciept Fee Here (Endowment Require) ~ (Endowment Required) ~ Total Postage & Fees · ~_~. I __ DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-.4'31t Facsimile (71 7) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE February 25, 2004 Carriage House Country Club P. O. Box 125 Pocono Manor, PA 18349 RE: Estate of Jack D. Hoffman, deceased Account No. 91804-1 Unit/Week: 3S13/52 Ladies and Gentlemen: On January 6, 2004 I mailed you a certified mail letter advising you of the death of Mr. Hoffman, and the prior transfer of Ms. Taylor's interest in the premises to Mr. Hoffman. ThaE letter was received on January 8, 2004. Please be advised that the Estate had no success in its efforts to sell the time share and the Estate is insolvent. The Estate therefore decided to abandon the time share unit unless the Estate can quitclaim it to you or any other person or entity to whom you may wish to assign your interest. The purpose of this letter is to advise you that unless a Carriage House representative contacts me to discuss resolution of this matter not.later than next Friday, March 5, 2004, the Estate and Trustee beneficiary of the Estate will file a formal Petition to Abandon the~asset pursuant to Section 3312 of the Probate Estates and Fiduciaries Code, 20 Pa.C.S.3312 the week of March 8, 2004. I suggest that it is in Carriage House's interest to work with the Estate. If I have not been contacted by Carriage House's representative, the Clerk of the Orphans' Court of Cumberland County will send you a citation advising you of the scheduling of a hearing on the matter. Ve,~truly yours,~ DFS;JR/bc Dale F. Shughart/ j~. cc Sandra K. Sassaman~\~ CARRIAGE HOUSE COUNTRY CLUB P.O. BOX 125 POCONO MANOR PA 18349 S T A T E M E N T 3ACK D HOFFMAN Date: 12/16/2003 VIRGINIA E TAYLOR Page: 1 1331KINNERS BLVD. Acct: 91804-1 CARLISLE, PA 17013-1223 Amount: CK #: Unlt/Wk: 3S13/52 Doc-No Date Apply-To Descrtptlon Amou 128117 01/01/2004 [28117 Chg 2004 MNT FEE 203. CALL (570) 839-6761 FOR RESERVATIONS. PAYMENT MAY BE MADE BY · CHECK OR CREDIT CARD. ............ ~-S u m m a r y .............. Current-Amt Ore r-30-Days Ore r-60-Days Over-90-Days Balance-Due .00 .00 .00 203. 49 203.49 the CARRIAGE HOUSE at Pocono Manor TO OUR VACATION OWNERS AND REFERRED FRIENDS I wrote to you last year that we have a few deeded timeshares available for as little as $995. Recently, I was given a few more deeded timeshare weeks to be liquidated. These weeks are available to you and your friends. Similar weeks are currently sold at other Pocono Resorts for $7000 and up. Financing is available with as little as $100.00 down payment. A one-year Interval International membership is included. If you refer a friend who needs to stay overnight to preview our Timeshare Liquidation Program - we still have a few overnight accommodations available for $25.00. Call me Yes, you may come up with your referrals. Please give the enClosed brochure to your best friend. Henry Stoy Senior Sales ExecutiVe 1-888-634-2630 - Sales Office 1-570-650-5982 - Cell 9am to 9pm 1-570-839-6761 - Front Desk to Reserve or bank you week 1-800-545- 7096 - Financial Services 1-570-839- 7386 - "New" Brass Door Restaurant at Carriage House 1-570-839-6761 Ext 426 - "New" Coffee Shop at Carriage House 1-800-233-8150 - Pocono Manor Resort (We get discounts) 1-570-839-6761 -"New" Poolside Bar at Carriage House (Open weekend now, nightly in the summer) 1-570-722-9111 - Split Rock Resort (Yes!! We get discounts) 1-888-634-2630 - Pocono Area Information (Henry) The C RRIAGE HOUSE Financing is available with as little as $100.00 down payment. Vacation Timesharing divides Luxurious Suites into F I N A L L I Q U I D AT I O N O F 52 shares (weeks). This allows you to buy a share. REPOSSESSIONS FORECLOSURES. You own 1/52nd. You pay once and you get one week vacation a year, every year forever Your vacations S~MILAR TIMESHARES ARE SOLD AT OTHER are prepaid for the rest of your lifelH POCONO VACATION RESORTS. FOR $7,000 The only ongoing cost is annual maintenance - $203 per year. - Your Suite is cleaned, taxes are paid, AND HIGHER. utilities, activities, amenities, sheets, towels, dishes ,..just bring your family and enjoy. The Carriage House is nestled on 3,000 acres of rolling hills at magnificent If you cannot vacation one year you can: POCONO MANOR RESORT: 1. Give your week to someone else - just tell us who is coming. 2, Accumulate - skip this year and get 2 weeks next 2 Championship .'18 Hole Golf-Courses year by accruing through Interval International, Indoor and Outdoor Pools 3, Many years from now when you are too old to Indoor and Outdoor Tennis vacation, you can: (a) sell your share for as much Fitness Center as you can get; (b) place it in your Will to someone Playg rou nd you love and their vacation will be paid for forever. Restaurants 4, We know you don't want to vacation in the Poconos for the rest of your life - we enroll you in Entertainment Interval International Exchange Company and you Activities for Children and Adults ~ vacation in other destinationsl Yesl You can Horseback Riding StableS 'trade your Villa for Florida, Europe, Hawaii, Trout Fishing Australia, Caribbean, Colorado, Virginia Beach, Ice Skating, Snowmobiling Cape Cod - 2,000 exciting vacation resorts - and Whirlpool, Hot Tub and Sauna everywhere you go - you get a luxurious fully Near Ski Areas, Lakes, Attractions, furnished vacation Suite not. a hotel room. Fishing, Hunting, Shopping and State How to buy vacation timeshare?? - 1. A.~k your friends who own timeshare how they Parks in the center of the Poconos. enjoy it'and how much they paid. You' will hear $10,000, $15,000 even more per week. Call Henry Stoy1-888-634-2630 2. If you decide that Vacation Ownership is good for 7 DAYS -A WEEK yOU - call Pocono Henry - 1-888-634-2630 I will save you thousands NJ REGISTRATION NOS 988-3551978-343. Registered With the New Jersey Real Estate Commission. Registration does not constitute an endorsement of the merits of value of the project. Obtain and read the public offering MODELS ARE OPEN. DRIVE UP 'TODAY. statement before signing anything. W. Jack Kalins - Broker IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047' ~ PETITION TO ABANDON PROPERTY PURSUANT TO ~': SECTIONS 3312 and 7132 OF THE PROBATE ESTATE AND FIDUCI~ES CORE REQUEST TO ABANDON TIME SHARE AT THE CARRIAGE HousE AT POCONO MANOR, MONROE COUNTY, PENNSYLVANIA AND NOW, comes your Petitioner Sandra K. Sassaman ExecutOr of the Estate of Jack D. Hoffman, deceased, and Trustee of the Testamentary Trust established under the Last Will and Testament of Jack D. Hoffman, by her attorney, Dale F. Shughart, Jr., Esquire, and respectfully represents as follows: 1. Your Petitioner is Sandra K. Sassaman, an adult individual, who is the Executor and Testamentary Trustee of the Last Will and Testament of Jack D. Hoffman, deceased, who died December 14, 2004. Your Petitioner resides at 1561 Townehill Road, York Springs, PA 17372. 2. The Estate of Jack D. Hoffman is insolvent, having insufficient funds to pay all priority 1 - 5 charges and claims under Section 3392 of the Probate, Estates & Fiduciaries (PEF) Code, leaving no assets for payment of the claims of unsecured creditors or for the administration of property of no value to the Estate. 3. On June 10, 1995 the decedent and his former wife, Ginny E. Taylor, purchased a Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a Condominium, located in Pocono Township, Monroe County, Pennsylvania, for the sum of $3,995. The aforesaid deed is recorded in Monroe County Record Book 2012, Page 10194. A true and correct copy is attached hereto, made a part hereof and marked Exhibit "A". 4. In accordance with the Marital Settlement Agreement of the parties entered in conjunction with their divorce, Ginny E. Taylor conveyed her marital interest in the aforesaid premises to the decedent by deed dated October 15, 2001. This deed has not been recorded. A copy is attached hereto, made a part hereof, and marked "B" 5. The owner of the Condominimum is Carriage House Country Club, a Pennsylvania Business Corporation with a mailing address of P. O. Box 125, Pocono Manor, PA 18349, and a business office at Pocono Manor Road, Pocono Manor, PA 18349. 6. After the death of Jack D. Hoffman, your Petitioner's undersigned attorney notified The Carriage House Country Club of the death of Mr. Hoffman and the insolvency of the Estate, and requested cooperation in disposing of the unit. A true and correct copy of the undersigned attorney's letter of January 6, 2004 and the return receipt card evidencing acceptance on January 8, 2004 are attached hereto, made a part hereof and marked Exhibit "C" 7. Neither the Petitioner nor the undersigned attorney have received a response from The Carriage House Country Club. 8. During his lifetime, Jack D. Hoffman attempted to sell the Timeshare Unit but could never obtain any offer to purchase it at 2 any price. It is believed and therefore averred that Jack Hoffman even expended his own funds to list the property through the internet in an attempt to find a purchaser. 9. Your Petitioner made a diligent effort to find a way of marketing the Timeshare Unit which would not involve payment in advance of a listing fee but was unable to find one. 10. Your Petitioner's undersigned attorney wrote to The Carriage House Country Club advising it that this Petition would be filed if no communication was received by March 5, 2004. A true and correct copy of the letter of February 25, 2004 is attached hereto, made a part hereof and marked Exhibit "D". Neither your Petitioner nor her undersigned attorney received a response from The Carriage House Country Club. 11. Your Petitioner has however received a solicitation from The Carriage House demonstrating that it is attempting to sell units for as little as $995, a true and correct copy of which solicitation is attached hereto, made a part hereof and marked Exhibit "E". 12. The Estate has insufficient funds to pay the annual maintenance fee of $203.49 billed to it by The Carriage House. There are no other obligations, liens or encumbrances against the property. 13. Item VI-F of the Last Will and Testament authorizes your Petitioner, in her capacity as Trustee, to abandon the property ~etermined "not to be worthy of protecting,, --3-- 14. Under all of the foregoing circumstances, your Petitioner, Sandra K. Sassaman, in her dual capacities as Executor of the Estate and as Testamentary Trustee, the sole beneficiary of this Estate, requests authorization from the Court to abandon the Timeshare Unit known as Interval Number 52 Residential Condominium Unit Nos. S-13 in The Carriage House at Pocono Manor, located in Pocono .Township, Monroe County, Pennsylvania. WHEREFORE, your Petitioner prays Your Honorable Court TO AWARD A CITATION, directed to The Carriage House Country Club, to show cause why the aforesaid Timeshare Unit shall be deemed abandoned with legal title to vest in The Carriage House Country Club. Respectfully subm~d, Dale F. Shugha{r,~or/ Attorney I.D. 1'9~3/ 35 East High StreeT, suite 203 Carlisle, PA 17013 (717) 241-4311 Attorney for Sandra K. Sassaman, Executor and Trustee of the Estate of Jack D. Hoffman, deceased -4- VERIFICATION Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased, and Trustee of the Testamentary Trust established in his last Will and Testament hereby verifies that the facts set forth in the foregoing Petition to Abandon Property pursuant to Sections 3312 and 7132 of the PEF Code are true and correct to the best of her knowledge, information and belief, and understands that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsifications. Sand~a K.- Sassama~ DATE: March 12, 2004 -5- REGISTER ~.ND RECORDER 'gSJUt130 Rlq 9 05 TIi~ESHARE ESTATE DEED MONROE COUNTY, PA. THIS INDENTURE IS MADE t~e 10tk ~ o~u~e in t~e ye.r of ou~ ~J One Tko~d Nine H.~r,~ ~3 BE~EEN VACATIO~ CH~TERS, LTD., a Pc~m~lva~ia (kerei~fter c~lied the ~r~tor), ~f t~e one ~rt, WITNESSETH, ALL THAT ~r~n T~eI~ ~tote, beinS into.al N~er ~2 in R~iden/161 C..do~;.i-~ U.it Nu.~e,, S-I~ in THE CARRIAGE HOUSE AT ~CONO MANOR. A CON~MINIUM. l~ted in P~n, To~n.ki~. Pen~zl.*n;*. ~;ck ~ c~tc~ ~y rcco~tlou *n ~r 7, 199~ of · Decide/ion o[ Con~ominlum in the Re~rJer'. ~ ~-, /osel~cr wit~ ~n unAivide~ intent el .017~ penni in t~ Common Elemenb of TOGETHER w;t~ ali ~nd s;~l~r t~e Ris~/s, Li~=ti~, P=ivilcs~, Hc~nts ~nd ~roperty, Claim ~nd De--nd w~ts~ver o[ ~r~ior in la~. in eq~;tT, or ot~rwl8~ ~owsoevcr, TO ~V~ A~D TO HOL~ t~e sai~ Timca~ ~tate ~ere;~ovc descried unto t~eee presents, covc~f, ;r~t ~d q~e, to and wlt~ /[,e ~J ~r~tee, ~rsntee*s Leis, ~rse~l · uc~sore .n~ ~slgm, 61[ and aingul6r t~e Here~it~enta ~n~ ~r~iaee ~e~in s~ove-3~ori~e~ end iran/ed, or mentiou~ 6nd intended so to ~ wit~ t~e A~urte~nc~, unto i~c ~rantee, CHD~ - NLM ~r,. ZO 1 2P601 ~ho~oe,cr J~w[ully c]&iminf or b ~l*im ~he o~e or any part (~e~, by, from er un'er L~, t~cm IN WITNESS WHEREOF, Grantor k~ ~ecu/ed tki, Dee~ on tKe diie [irs/ s%ovc-writien. Wllne,dAt(~*t VACATION CHARTERS, LTD. · CO VO TSSs COUN~ OF CAREN ~r.o~.lir .p~ W. J.& K~lin., P.~id~ut of VACATION CHARTERS, L~., ~inf 6ut~or;s~ {o 3o so, exe~ t~e [o~oi~ ins~ment ~o~ tlc signing t~e ~e of t~e c~r~iion by kabel[ $ Pf~i~en/. IN Wi~S WHEREOF, I ~.. L~=.t..=t m~ k.nd ~.d ef~ci*l *~. · ,, ' .-.~ ........ '~'~.~ ~ ~:: Nota~ P.~llo .... The preci~ addle of tkc a~ve-nm~ ~r~tee sa [ ~ ~ ~ _ . ~.~.A.~...~,~,.~.c~E~E~.j~ o~1~ FOR eEC~DING ~ DEEDS. ~C c~oEEo. ~b~. ~o~: H~'~A~e O~..~.~ ............... ~.0. ~ a~5.. ........................... ~.~' [2012P 0 95 TIMESHARE ESTATE DEED ~ .... '~' ~/f¢ te~,.m rise yearofour THIS INDENTURE IS MADE the / :.S ' day of *? ~ ?' ' ' Lord Two Thousand and One (2001). BETWEEN Jack D. Hoffinan and Girmy E. Taylor (hereinafter referred to as Grantors), parties of the first part, AND Jack D. Hof£man, (hereinafter referred to as Grantee), party of the other part, WITNESSETH, The Grantors, for and in that in consideration of the sum of One Dollar ($1.00) in lawful money of the United States of America, unto Grantors well and truly paid by the Grantee, at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, granted, bargained and sold, aliened, enfeoffed, released, and confirmed, and by these presents does grant, bargain and sell, alien, enfeoff, release and confirm unto the Grantee, Grantee's heirs, personal representatives, successors and assigns, ALL THAT, certain Timeshare Estate, being Interval Number 52 in Residential Condominium Unit Numbers S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, A CONDOMINIUM, located in Po¢ono Township, Pennsylvania, which was created by recordation on May 7, 1993 of a Declaration of Condominium in the Recorder's Office in and for Monroe County, Pennsylvania at Record book Volume ! 885, Page 1034, together with an undivided interest of .01704 percent in the Common Elements of the Condominium as set forth in the Declaration of Condominium. TOGETHER with all and singular the Rights, Liberties, Privileges, Hereditaments and Appurtenances, whatsoever thereunto belonging, or in any wise appertaining, and the Reversions and Remainders, Rents, Issues and Profits thereof; and all the Estate, Right, Title, Interest, Property, Claim and Demand whatsoever of Grantors in law as in equity or otherwise howsoever, of, in and to the same and every part thereof. Being the same which Vacation Charters, Ltd., a Pennsylvania Corporation, by its deed dated June 10, 1995, and recorded in the office of the Recorder of Deeds of Monroe County, Pem~sylvania, in Book 2012 at page 194, sold and conveyed unto Jack D. Hoffman and Ginny E. Taylor, the Grantors herein. This transaction is exempt fi'om Pennsylvania Realty Transfer Tax as it is between parties who are husband and wife or formerly husband and wife. TO HAVE AND TO HOLD the said Timeshare Estate hereinabove described as the Grantee, Grantee's heirs, personal representatives, successors and assigns, to and for the only proper use and behoof of the Grantee, Grantee's heirs, personal representatives, successors and assigns, forever. AND the Grantors, for themselves, their heirs, personal representatives, successors and assigns, do by these presents covenant, grant, and agree, to and with the said Grantee, Grantee's heirs, personal representatives, successors and assigns, that the Grantors, their heirs, personal representatives, successors and assigns, all and singular the Hereditaments and Premises herein above-described and granted, or mentioned and intended so to be the Appurtenances, unto the Grantee, Grantee's heirs, personal representatives, successors and assigns, against the Grantors, their heirs, personal representatives, successors and assigns, and against all and every Person or Persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under it, them or any of them, shall and will WARRANT and forever DEFEND. IN WITNESS WHEREOF, Grantors have executed this Deed on the date first 2 above-written. Witness ~ck I~' Hoffmahf_~/' ?~' -/ ~. :~ ~ ,.- Gi~y E."~ ~MMO WEAL H OF PE~SYLV~ ' ' · SS. CO~TY OF ' o~ t~is t~/v f day of ~e c: r,~bg~, 2001, before me, the undersized officer, personally appeared Jack D. Hoffm~, ~own to me (or satisflctofily proven) to be the person whose name is subscribed to the within instrument, ~d ac~owledged that he executed same for the pu¢oses therein contained. N witness whereog I hereunto set my hand and official seal. Title of Officer 3 STATE OF '7.'¢~f'~C-~,,~ ',.)O.f\'(s-'.~, ' · SS. COUNTY OF ?~'¢9,~(oCtC[ ' Onthisthe I~ dayof 0~~ 2001, beforeme, theundersi~ed officer, personally appeared Gi~y E. Taylor, ~own to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and ac~owledged that she executed same for the pu~oses therein contained. ~ witness whereof, I hereunto set my hand and official seal. East F~in T~., Arms~ong Coun~ Title of Officer ~ ~mmi~ Expires Feb. 12, 2~5 ~r, Pen~ ~ia~on of No. des I do hereby certify that the precise residence and complete post office address of the within named Grantee is of 1550 Williams Grove Road, Lot 101, Mechanicsburg, PA ' '~. Jif ,2001 ?a~mey for 4 S-HOFFMANDED ~,,_ ..~ DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241 -4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE January 6, 2004 Certified Mail Mo. 7002 2410 0007 8505 3370 Carriage House'Country Club P. O. Box 125 Pocono Manor, PA 18349 RE: Estate of Jack D. Hoffman, deceased Account No. 91804-1 Unit/Week: 3S13/52 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased. Mr. Hoffman died on December 14, 2003 the owner of the above referenced timeshare unit. The unit was originally purchased by Jack D. Hoffman and Ginny E. Taylor on June 10, 1995, recorded in Monroe County Deed Book 2012, Page 194. Ms. Taylor transferred her interest to Mr. Hoffman by deed dated October 15, 2001. That deed has not, however, been recorded. Please be advised that Mr. Hoffman's Estate has few assets and may be insolvent. The Estate will not be paying the $203.49 annual maintenance fee. The Estate will make an effort to sell the unit. However, prior efforts by Mr. Hoffman to find a purchaser, at any price, were not successful. Therefore the Estate may decide to abandon this asset. Under the circumstances, I request that you kindly have someone contact me to discuss having the Estate quit claim its ownership interest to the Developer or the Condominium Association, whichever is appropriate. Thank you for your cooperation. Very truly D~$,~A/bc cc Sandra K. Sassaman · Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. [] Agent · Print your name and address on the reverse ~ [] Addressee so that we can return the card to you. · Attach this card to the back of the mailpiece, C. Date of Delivery or on the front if space permits. 1 Article Addressed to: D. ]ddress diff~r~Titf item 17 [] Yes · ., If YES, enter d~i~,.~:~d~s ~'elow. i~ I3' ~ so-ice Type's-'''"/ /.?~¢~ ~ Register~ ~ Return Receipt for Merchandise ~ Insured Mail ~ C.O.D. 4. Restricted Delivew? (Extra Fee) ~ Yes 2. AdicleNumber 7BB~ ~qZB BDB7 ~5B5 ¢ransfer from se~ PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-0835 rrl rtl r--IReturn Reciept Fee Here (Endorsement Required) Restricted Detivew Fee Total Postuge & Fees [ Ci~, S~alo, ZIP* " DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4:311 Facsimile (717) 241-4021 OF COUNSEL LEGAL ASSISTANT HAMILTON C. DAVIS BONNIE L. COYLE February 25, 2004 Carriage House Country Club P. O. Box 125 Pocono Manor, PA 18349 RE: Estate of Jack D. Hoffman, deceased Account No. 91804-1 Unit/Week: 3S13/52 Ladies and Gentlemen: On January 6, 2004 I mailed you a certified mail letter advising you of the death of Mr. Hoffman, and the prior transfer of Ms. Taylor's interest in the premises to Mr. Hoffman. That letter was received on January 8, 2004. Please be advised that the Estate had no success in its efforts to sell the time share and the Estate is insolvent. The Estate therefore decided to abandon the time share unit unless the Estate can quitclaim it to you or any other person or entity to whom you may wish to assign your interest. The purpose of this letter is to advise you that unless a Carriage House representative contacts me to discuss resolution of this matter not later than next Friday, March 5, 2004, the Estate and Trustee beneficiary of the Estate will file a formal Petition to Abandon the asset pursuant to Section 3312 of the Probate Estates and Fiduciaries Code, 20 Pa.C.S.3312 tke week of March 8~ 2004. I suggest that it is in Carriage House's interest to work with the Estate. If I have not been contacted by Carriage House's representative, the Clerk of the Orphans' Court of Cumberland County will send you a citation advising you of the scheduling of a hearing on the matter. Very truly yours,,~; DFS,JR/bc Dale F. Shughary J~,,~ cc Sandra K. Sassaman at Pocono Manor TO OUR VACATION OWNERS AND REFERRED FRIENDS I wrote to you last year that we have a few deeded timeshares available for as little as $995. Recently, I was given a few more deeded timeshare weeks to be liquidated. These weeks are available to you and your friends. Similar weeks are currently sold at other Pocono Resorts for $7000 and up. Financing is available with as little as $100.00 down payment. A one-year Interval International membership is included. If you refer a friend who needs to stay overnight to preview our Timeshare Liquidation Program - we still have a few overnight accommodations available for $25.00. Call me Yes, you may come up with your referrals. Please give the enClosed brochure to your best friend. Henry Stoy Senior Sales Executive 1-888-634-2630 - Sales Office 1-570-650-5982 - Cell 9am to 9pm 1-570-839-6761 - Front Desk to Reserve or bank you week 1-800-545- 7096 - Financial Services 1-570-839- 7386 -"New" Brass Door Restaurant at Carriage House 1-570-839-6761 Ext. 426 -"New" Coffee Shop at Carriage House 1-800-233-8150 - Pocono Manor Resort (We get discounts) 1-570-839-6761 -"New" Poolside Bar at Carriage House (Open weekend now, nightly in the summer) 1-570-722-9111 - Split Rock Resort (Yes!! We get discounts) 1-888-634-2630 - Pocono Area Information (Henry) ;-/- Financing is available with as little as "~'~'~ ~ ,,,~ $100.00 down payment. Vacation Timesharing divides Luxurious Suites into F I N A L L I Q U I D AT I O N O F 5~ shares (weeks). This allows you to buy a share. You own 1/52"~. You pay once and you get one week REPOSSESSIONS FORECLOSURES. vacation a year, every year forever Your vacations are prepaid for the rest of your life~[i S~MILAR TIMESHARES ARE SOLO AT OTHER The only ongoing cost is annual maintenance - $203 POCONO VACATION RESORTS FOR $7,000 per year. - Your Suite is cleaned, taxes are paid, AND HIGHER. utilities, activities, amenities, sheets, towels, dishes ...just bring your family and enjoy. The Carriage House is nestled on 3,000 acres of rolling hills at m~gnificent If you cannot vacation one year you can: POCONO MANOR R~SORT: 1. Give your week to someone else - just tell us who is coming. 2. Accumulate - skip this year and get 2 weeks next 2 Championship 18 Hole Golf-Courses year by accruing through Interval International. Indoor and Outdoor Pools 3. Many years from now when you are too old to Indoor and Outdoor Tennis vacation, you can: (a) sell your share for as much as you can get; (b) place it in your Will to someone Fitness Center you love and their vacation will be paid for forever. Playground 4. We know you don't want to vacation in the Restaurants Poconos for the rest of your life - we enroll you in Ente~ainment Intewal International Exchange Company and you Activities for Children and Adults ~ vacation in other destinations~ Yes~ You can Horseback Riding Stables trade your Villa for Florida, Europe, Hawaii, Australia, Caribbean, Colorado, Virginia Beach, Trout Fishing Ice Skating, Snowmobiling Cape Cod - 2,000 exciting vacation reso~s - and everywhere you go - you get a luxurious fully Whirlpool, Hot Tub and Sauna furnished vacation Suite not a hotel room. Near Ski Areas, Lakes, Attractions, How to buy vacation timeshare?? Fishing, Hunting, Shopping and State 1. A~k your friends who own timeshare how they Parks in the center of the Poconos. enjoy it and how much they paid. You will hear $10,000 - $15,000 even more per week. s,oy -88 -634-2630 2. if ~ou decide that Vacation Ownership is good for you - call Pocono Hen~ - 1-888-634-2630 7 DAYS A WEEK I will save you thousands NJ REGIST~TION NOS. 988-3551978-343. Registered With the New Jersey Real Estate Commission. Registration does not constitute an endorsement of the merits of value MODELS ARE OPEN. DRIVE UP TODAY. of the project. Obtain and read the public offering statement before signing anything. W. Jack Kalins - Broker ' ' HAR 11 2004 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 AND NOW, this //~ D ~EE~CR day of /~~ , 2004, upon Petition of Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased, and Trustee of the Testamentary Trust established under the Last Will and Testament of Jack D. Hoffman, by her attorney, Dale F. Shughart, Jr., Esquire; IT IS ORDERED THAT A CITATION IS AWARDED, directed to THE CARRIAGE HOUSE COUNTRY CLUB, a corporation organized and existing under the Laws of Pennsylvania, with a mailing address of P. O. Box 124, Pocono Manor, PA 18349, and principal place of business at Route 314 and Manor Drive, Pocono Manor, PA 18349, to show cause before this Court at /~,'~D o'clock /~.m., prevailing time, on ,~~ , the /~day of .~~ , 2004, in Courtroom No. 3 , at the Cumberland County Courthouse, Carlisle, Pennsylvania, why the said Sandra K. Sassaman in her dual capacities as Executor and Trustee should not be allowed to abandon the Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, Monroe County, Pennsylvania, pursuant to 20 Pa.C.S. 3312, and 20 Pa.C.S. 7132 with legal title to vest in The Carriage House Country Club. The citation shall be served with a copy of the Petition and Proposed Order of Court attached in accordance with 20 Pa.C.S. 765. By the Court / 111 . CZ, IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON TIMESHARE AT THE CARRIAGE HOUSE AT POCONO MANOR, MONROE COUNTY, PENNSYLVANIA AND NOW, this day of , 2004, following a hearing in regard to the above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of a Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium located in Pocono Township, Monroe County, Pennsylvania by virtue of an unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor, dated October 15, 2001. 2. THE CARRIAGE HOUSE AT POCONO MANOR is currently owned and operated by Carriage House Country Club, which is successor to the interest of the original developer Vacation Charters, Ltd., a Pennsylvania Corporation, which originally conveyed the property to Jack D. Hoffman and Virginia E. Taylor, his former wife. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. 4. The Timeshare Estate has no value to the Estate. 5. An annual maintenance fee of $203.49 is due and owing to The Carriage House Country Club for Calendar year 2004. The Estate has no funds with which to make payment. 6. The Executor has provided appropriate notices, by her attorney, to the Carriage House Country Club, commencing shortly after the death of the decedent, requesting cooperation in resolving matters regarding future ownership of the property. The Carriage House Country Club has not responded to these inquiries. 7. The Carriage House Country Club has been properly served with a citation commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The Executor and Trustee and Sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requests that authorization from This Court abandon the property to the ownership of The Carriage House Country Club. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The Timeshare Estate known as Interval Number 52 and Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium, located in Pocono Township, Monroe County, Pennsylvania, be and is hereby abandoned by the Executor of the Estate pursuant to Section 3312 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective immediately. 2. Legal title to the Timeshare Estate shall vest in The Carriage House Country Club, a corporation organized and existing under the laws of the Commonwealth of Pennsylvania. The mailing address of The Carriage House Country Club is P. O. Box 125, Pocono Manor, PA 18349, with a place of business at Route 314 and Manor Drive, Pocono Manor, PA 18349. 3. The Executor shall promptly record the unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor to Jack D. Hoffman in the Office of the Recorder of Deeds in and for Monroe County, Pennsylvania. 4. The Recorder of Deeds in and for Monroe County, Pennsylvania, shall record a certified copy of this Order of Court and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to The Carriage House Country Club, a corporation organized and existing -3- under the laws of Pennsylvania, with a mailing address of P. O. Box 125, Pocono Manor, PA 18349, as a tax exempt deed in lieu of foreclosure. By the Court Jo Dale F. Shughart, Jr., Esquire ERA Mortgage IN RE: ESTATE OF JACK D. HOFFMAN, IN THE COURT OF COMMON PLEAS DECEASED ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2003-,0440- 0104 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why before this Court at 10:00 o'clock A.M.. prevailing time, on Friday, the 16th day of April, 2004, in Courtroom No. 3. at the Cumberland County Courthouse, Carlisle, Pennsylvania, why the said Sandra K. Sassaman in her duel capacities as Executor and Trustee should not be allowed to abandon the Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, Monroe County, Pennslvania, pursuant to 20 Pa. C.S. 3312, and 20 Pa. C.S. 7132 with legal title to vest in The Carriage House Country Club. The citation shall be served with a copy of the Petition and Proposed Order of Court attached in accordance with 20 Pa. C.S. 765. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 12~ Gay of March, 2004. / , Clerk, Orphans Court Division Cumberland Co~ty, Carlisle, PA My Co~ssion Expires on the 1st Monday Januar y, 2006 ' IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 PETITION TO ABANDON PROPERTY PURSUANT TO SECTIONS 3312 and 7132 OF THE PROBATE ESTATE AND FIDUCIARIES CODE REQUEST TO ABANDON REAL PROPERTY AT 1331 KIN~OULRVARD, CARLISLE, PENNSYLVANIA TO THE HONORABLE, THE JUDGES OF SAID COURT: AND NOW, comes your Petitioner, Sandra K. Sas. saman~, ExeCUt~ of the Estate of Jack D. Hoffman, deceased, and T~Usteec~of Testamentary Trust established under the Last Will and ~estamen~ of Jack D. Hoffman, by her attorney, Dale F. Shughart, Jr., Esquire, and respectfully represents as follows: 1. Your Petitioner is Sandra K. Sassaman, an adult individual, who is the Executor and Testamentary Trustee of the Last Will and Testament of Jack D. Hoffman, deceased, who died December 14, 2004. Your Petitioner resides at 1561 Tow-nehill Road, York Springs, PA 17372. 2. The Estate of Jack D. Hoffman is insolvent, having insufficient funds to pay all priority 1 - 5 charges and claims under Section 3392 of the Probate, Estates & Fiduciaries (PEF) Code, leaving no assets for payment of the claims of unsecured creditors or for the administration of property of no value to the Estate. 3. At his death, Jack D. Hoffman, a single man, was the owner of real property situate in Monroe Township, Cumberland -1- County, Pennsylvania, Tax Parcel No. 22-25-0047-004 known as 1331 Kiner Boulevard, Carlisle, Pennsylvania, by virtue of a Deed dated May 16, 2003 and recorded in Cumberland County Deed Book 257, Page 992, a true and correct copy of which is attached hereto, made a part hereof and marked Exhibit "A". 4. The decedent purchased the property for the stated consideration of $145,900 by borrowing the entire purchase price, and giving a purchase money Mortgage and Note to ERA Mortgage, a corporation organized and existing under the laws of New Jersey, in the sum of $145,900, which Mortgage and Note are dated May 16, 2003, the Mortgage being recorded in Cumberland County Mortgage Book 1813, Page 1210. The mortgage states that the lender's address is 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054. As of the filing of this Petition this Mortgage has not been assigned. 5. Immediately after the death of Jack D. Hoffman, your Petitioner obtained two market analyses of the value of the property performed by Marjorie Berkheimer, Jack Gaughen Realtor and Tony Miller, 4 U Real Estate. The market analysis of Marjorie Berkheimer established a suggested price range of $148,500 to $155,500, a copy of which is attached hereto, made a part hereof and marked Exhibit "B" The appraisal of Tony Miller, established a suggested sale price of $148,300, a copy of which is attached hereto, made a part hereof and marked Exhibit 6. Based upon these market analyses, a sale at even the high range sale price would be insufficient to generate sufficient funds to create any net value for the Estate. On the contrary, a sale of the property through a realtor would result in a deficit which the Estate would be unable to pay due to its insolvency. 7. Your Petitioner attempted to sell the property by placing a "Sale by Owner" sign on the premises. This effort produced no potential purchasers. 8. By letter dated December 30, 2003 and received January 3, 2004, your Petitioner's undersigned attorney advised ERA Mortgage of the situation and requested its cooperation. A true and correct copy of this letter and the return receipt card are attached hereto, made a part hereof and marked Exhibit "D" 9. Neither your Petitioner nor her undersigned attorney received any response to this letter. 10. Petitioner's undersigned attorney has communicated further with ERA Mortgage on February 4 and February 25, copies of which are attached hereto, made a part hereof and marked Exhibits "E" and "F", respectively. 11. Neither your Petitioner nor undersigned attorney have received any response, despite the fact that the letter of February 25 advised ERA that this Petition would be filed if no response was received by March 5, 2004. 12. Your Petitioner has received Notices of Default from ERA, the last of which is addressed to "The Estate of Jack Hoffman" dated February 6, indicates ERA Mortgage did receive the notifications from the Petitioner's attorney and chose to ignore them. A copy of this Notice is attached hereto, made a part hereof and marked Exhibit "G". 13. As stated in your Petitioner's attorney's December 30, 2003 letter to ERA Mortgage, your Petitioner has cleaned and winterized the premises, and vacated it by January 31, 2004. Your Petitioner has maintained electric service for the sump pump as recommended by the plumber to avoid damage to the premises. Your Petitioner has insufficient funds to continue paying the electric bill. 14. The premises will require Spring maintenance, lawn care, etc. Your Petitioner has insufficient funds to provide these services. 15. Homeowner's insurance on the premises is paid to May 7, 2004. The property being vacant, the Petitioner would be unable to obtain fire and casualty insurance on the premises after May 6, 2004, at any cost. The cost of maintaining liability insurance for your Petitioner would be prohibitive. 16. Item VI-F of the Last Will and Testament authorizes your Petitioner, in her capacity as Trustee, to abandon property determined "not to be worthy of protecting". 17. Under all of the foregoing circumstances, your 4 Petitioner, Sandra K. Sassaman, in her dual capacities as Executor of the Estate and as Testamentary Trustee, being sole beneficiary of the Estate, requests authorization from the Court to abandon the real property known as 1331 Kiner Boulevard, Carlisle, Pennsylvania to the ownership of ERA Mortgage pursuant to Sections 3312 and 7132 of the PEF Code, respectively. 18. There are no outstanding unpaid bills on the real property, school district real estate taxes are paid through June 30, 2004, county and township real estate taxes are paid through December 31, 2004, and there are no liens or other encumbrances against the property other than the Mortgage to ERA and those appearing on the title insurance policy, which do not impair the title. WHEREFORE, Your Petitioner, in her dual capacities as Executor and Trustee, prays Your Honorable Court TO AWARD A CITATION, directed to ERA Mortgage, to show cause why the aforesaid real property shall be deemed abandoned and with legal title to vest in ERA Mortgage. Respectfully submit, Dale F. Shu~ha~/~r/ Attorney I.D. 1937~/ 35 East High Street, Suite 203 Carlisle, PA 17013 (717) 241-4311 Attorney for Sandra K. Sassaman, Executor and --5-- VERIFICATION Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased, and Trustee of the Testamentary Trust established in his last Will and Testament hereby verifies that the facts set forth in the foregoing Petition to Abandon Property pursuant to Sections 3312 and 7132 of the PEF Code are true and correct to the best of her knowledge, information and belief, and understands that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsifications. DATE: March 12, 2004 -6- ..~,L,~40 O0ON'I~"' Tax Parcel: 22-25-0047-004 THIS DEED, MADE TH' '~ day °f 2003~~) in the year of our Lord two thousand three ( BETWEEN FLARY A. WAJ~REN, an adult individual, Grantor and -JACK D. HOFFMAN, an adult individual, Grantee: WIT~SSETH, that in consideratio~ o~ ONE HUNDRED FORTY FIVE THOUSAND NINE HUNDRED AND 00/100'** ($145,900.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said grantor does hereby grant and convey to the said grantee, A/~L THAT CERTAIN piece or parcel of land situate in the Township of Monroe, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a stake on the South side of Kiner Drive, at the dividing line between Lots Nos. 1 and 2 on the hereinafter mentioned Plan of Lots; thence by Kiner Drive, North 71 degrees 28 minutes East, one hundred (100) feet to a stake at an open ditch as shown on said Plan; thence by said ditch, South 13 degrees East, one hundred forty-five (145) feet to a stake at lands now or formerly of Charles F. Eslinger; thence by lands of Eslinger, South 71 degrees 28 minutes West, one hundred (100) feet to a stake at the dividing line between Lots Nos. i and 2 on said Plan; thence by said dividing line, North 13 degrees West, one hundred forty-five (145) feet to a point, the place of BEGINNING. BEING LOT NO. 1, Section "A", in the Plan of Lots of Midway Manor, which Plan is recorded ii1 the Cumberland County Recorder's office in Plan Book 13, Page 23. HAVING thereon erected a single family dwelling. BEING THE SAME P~EMISES which William R. Taylor and Terry L. Taylor, his wife, by Deed dated September 20, 1985 and recorded September 23, 1985 in the office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book 31-M, Page 569, granted and conveyed unto David L. Warren and Mary A. Warren, his wife, and Samuel A. Warren, single man. THE SAID Samuel A. Warren died January 18, 1986. Letters Testamentary were duly issued to David L. Warren, Sr. The said David L. Warren died December 25, 2001 thereby vesting title in the said premises unto Mary A. Warren. BOOK 257 PAGE B93 And the said grantor hereby covenants and agrees that she will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said grantor has hereunto set her hand and seal the day and year first above written. in ,th es ce of ~ry A/ %{arren / STATE OF PENNSYLVANIA COUNTY OF CUMBERLAMD undersigned officer, personally ~ppeared Mary A. Warren known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my~nd and/o~iq~al seal. ,~ .. . ~,,~ NOI3dSI ~ I Iv,~/Cornmmaton F_xpir~/Nor. 8, 2006 257 P cE 994 I do hereby certify that the precise residence and complete post office address of the within grantee is: L%%{.,~ 6~'~ Agent for COMMONWEALTH OF PENNSYLVANIA COUNTY OF R~CORD~D on this day of , A.D. 2003, in the Recorder's office of the said County, in Deed Book Vol. , Page Given under my hand and seal of the said office, the date above written. , Recorder e sales ?repared Es?ecia~v for: Dear Sir, 1331 Kiner Blvd. M¢chanicsburg,PA ! 705 For marketin3' the properl); located at: 133 ! Kiner Blvd. Prepared If: Marjorie Berkheimer lack Gaughen Realtor ERA 3915 Market Street Camp Hill, PA 1701 I Office: (717) 761-4800 Direct Dial: (717) 6 i 2-5130 Home Phone: (717) 258-3085 Fax: (717) 761-1495 Email: marjorie.berkheimer@jgr.com Date: December 22, 2003 This analysis has not been performed in accordance Prepared byyour witl~ the Uniform Standards of Professional Appraisal Practice which requires valuers to act as unbiased, Real Estate Professional at disinterested third parties with impartiality, objectivity and independence and without accomodations of personal interest. It is not to be construed as an appraisal and may not be used as such for any purpose, lACK ® ra GAIJGHEN ,=.=,.~ ....... . REALTOR E B A O n ~..~ ~, ~)d~ .~nd~,O~?,rated By N RTI n¢orporated December 22, 2003 Dear Sir, 1331 Kiner Blvd. Mechanicsburg,PA 17055 Dear Sir,, Thank you for giving me the opportunity to present the enclosed proposal to market your home. I appreciate the time you spent with me reviewing the features of your home and outlining your financial goals and time considerations. You will receive competent and professional service when you select Jack Gaughen Realtor, ERA and me to represent you. We have represented many sellers in this area, concluding transactions that realize maximum value in a reasonable time. I hope you will select me as your agent in this very important transaction. This proposal includes a comprehensive market analysis that will assist in determining the market value and pricing of your home. The service provided by Jack Gaughen Realtor, ERA and me will confirm that I am the best qualified person to marketyour home. Sincerely, -- Mar}ori¢ BCrkhdmCr REALTOR JACK GAUGHEN REALTOR E I~A~ Owned And Operated By NRT Incorporated °' Competitive Property #1 /~.~ Property #2 ~[? / Property ~3 ~ ~ Features Your List Price List Date Market Days Bedrooms Baths ,~ Family Rm Garage COndition Cooling &~"~¢'~ Kitchen Basement , ._.~~ Extras ~ Adj. Price Time Adj. Price Status Active Type Detached City Mechanicsburg LP$ $149,900 SO: CLD: MT 21 Finc: SP$ 1136 Baish Road Area 6 10096712 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir Rt. 15 South; R/Lisburn; Cross Williams Grove Rd.; L/Speedway Rd.; R/Baish Tot Sq Ft Above 1362 Square Ft Source Public Records Square Feet Below 1362 Lot Dim 100 x 162 Acres 0.37 Year Built +/- 1961 Design Ranch Style 1 Story Const Stick Built Ext Brick, Vinyl Bsmt Concrete Floor, Finished, Full, Tnteri Parking 2 Car Garage, Attached, Pav # Br 3 # Bth: F1 H 0 # FP 1 rax 1310 Year 2003/04 Possession Discuss Level Bth: H =ondo No Fee 0 Room Lvl Dim Room Lvl Dim Appl Range, Microwave, Dishwasher, Water Softener LR Level 1 16 x 19.5 MBR Level 1 14 x 15 Misc. Room Den, Family Room, Laundry Room, Rec/Play Room DR Level I 10.5 x 11 BR:L Cool Ceiling Fan, Central Air FR BelowB 19 x 29 BR2 Level i 10 x 13.5 Heat Baseboard, Hot Water, Oil DEN Level i 10 x 13 BR3 BelowB 12 x 13 Aux Heat Gas Fireplace KTT Level 1 10 x 13 BR4 Wt Swr Septic, Well OR 1 Laundry BelowB Ext Feature Porch OR 2 Equip Smoke Detectors, Garage Door Opener, Ceiling Fan OR 3 Dining Dining Area, Eat-Tn Kitchen, Formal Dining Room Pristine condition ranch w/view of South Mountain. Great curb appeal is only the beginning. Gleaming hardwood floors on main level. Light & bright interior. Tilt-Tn Windows. Remodeled kitchen & bath has Corian counters & sink. Ceramic flooring in bath. Finished LL family room w/propane gas FP & oak built-ins plus desk area. Maintenance free exterior. SHO: Call List Office, Call List Agent, LockboxLBX CPLB - Appt. LO HOWARD HANNA DETWETL Office(717) 761-1910 SAC 3.0 BAC 3.0 OAC 3.0 TLC 3.0 LT Exclusive Right LA DAVE WEAVER (717) 737-4910 OW Basom LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. 1'3~1 K/nar Blvd Carlisle, PA 17013 Status: Settled Maureen Clay ~ ~ $145,900 Carlisle Office: (717) 243-8080 Subdivision: Midway Manor DID: 258-0057 [] Sch D/st: Cumberland Valley Pager: ~ Municipality: Monroe MLS#: 10086270 AD#: 3092 ~ F Sub Prop: Detached . i ! _ .~ i BRMS'4 BTH full: 2 half: ~-----m--a-u-r~e~l~Y~'~r'~°-m IShowing Instructions: Lockbox on Front Door. Wipe Feet-Please leave card. [~i.~cti~nsi Fi0~'~'~'~h.: w/I rindle Rd./641, L/Old Stone House Rd. Bare R/to K/nar Blvd. Home on L. OR From Carlisle: lE/Trindle Rd. R/Old Stone House. Bare R/to Kiner Blvd. iDetails: iDEAL LOCATiON.' ~'°~p ~t~i'y' rem~d~ ed~;0m h'ead to toe. 4 BP, 2 F'bath, HW firs, neutral paint, textured ~ceilings, Tip-out windows, Brick FP LL, Florida rm w/gas FP, Full unfinished bsmt, intJext access. Th s is a real gem. Quiet Ino outlet St. IStyle:"Ran'ch ....... Ext: ar ck :"~ T~tSqF;~i :i LB0x: cPLB · : ~; ~ai;; ~ 'Res~i~i':Ye~ ........ il~0'ss:' NegOi IBsmt. Fullhnt/ext access ~ !1 .... .'. ............................................................... I .......................... !~ ........... _ 17,,ir, n:'~'_~id'~'~i~i !~Fin: Cony/FHA/VA/Arm/Cash il~c.,~,.e...s.: 033 !'-~'r',~:: ~:~7"R_e_~t_?OHWBB ': ~' : ;.;i~Ce,l,ng-~ ....... Fans/Wind0w~ ' '~~~'--=~il · Y~Yr~6-6-¢~-' IC0ndo: N i HOA: NA Fee Incl: NA r Buy~r Warranty: Yes !~eller Name: Mary A. Warren Sub Agent Compensation: Buyer's Compensatmn: 3V Other Compensation: Fireplace: 2 Room '! Dimension ilLevel Construction: Frame i. lEntr~/ :.. s!a!.e :.~ Foundation: Block painted walls ~,lLiving Room HDWD Electric: 200 amp [Dining Room Area, HDWD i M[--~-' Roof: Composition Water/Sewer: Private/well/Private/standard i~itchen Vinyl Exterior Features: Brick i~rea.kfast Pm'il --'1 ...... Appliances: W/D,Range,Pehumid ilS~U.dY..!..Den' Interior Features: ilFamily Room i Equipment: see list below !i M~'~r sd~rm'"i ..... i~i'DWD Lot Size: 100x145x100x145 Parking: Paved,OffSt,4+ ]Bedr.oom.2 HDWD.. "~ Days on Market: N/A iBed.[°0m3. I HDWD ' M~--~~ ':Bedroom 4 I HDWD IRemarks:^ Large detached workshop with electric. + shed,c,,/ ~droom 5 [I ' ?--'--' ~rnamental fish ponds courtyard off of Flonda ro. om· . Schools. Conveniently located midway between r~ecn, aha Carlisle. Washer/Dryer/Range/Dehumidifier/Whole house Iran/Gas f replace/H20 softner/OHWBB heat/full basement w/fireplace, painted floors and walls/new t/pout windows Ithr0ug.hout ~l~l~r-~t Time: ~4 '[Sale Date: 03/19/2003 ISale Price: 145900 : *Information provided is for promotional use only and is not gUaranteed' Always ConSUlt the MUltiple IListing Service for this property for the most accurate data. Status Sold Type Detached City BOILING SPR/NGS LP$ $149,900 SO: COLDWELL BANKER HOMESALE SER CLD: 10/30/2003 MT 1 Finc: Conventional SP$ $148,500 1374 INDIAN PEG ROAD Area 6 1009~131 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir FROM BOI~NG SPP~NGS POOL, CROSS OVER RR, 1ST LEFT, R/KUHN, L/INDIAN PEG ROAD. Tot Sq Ft Above 1766 Square Ft Source Public Records Square Feet Below Lot Dim Acres 3.70 Year Built +/- 1932 Design Ranch Style i Story Const Frame, Log Ext Cedar/Redwood B~t Parking 1 Car Garage, Detached # Br 3 # Bth: F2 H # FP 1 'ax 1667 Year 2003 Pose-=_---si_on Level Bth: H :ondo No Fee Room Lvl Dim Room Lvl Dim Appl Range LR Level 1 MBR Level i Misc. Room DR Level 1 BR1 Cool Ceiling Fan FR BR2 Level i Heat · Baseboard, Electric, Other DEN BR3 Level i Aux Heat Wood/Coal Stove KTT Leve! ! BR4 Wt Swr Private Sewer, Private Water OR :L Ext Feature Deck, Out Buildings, Outside Lighting OR 2 Equip Ceiling Fan OR 3 i Dining Dining Area PC5516 NESTLED IN THE WOODS BESTDE A MOUNTAIN & STREAM! PRIVATE! PRIVATE! PRIVATE! 3 BEDROOIVl RANCH, PARTIAL LOG HOME HAS SPACIOUS KITCHEN W/COUNTER BAR, DINING AREA HAS WOOD FLOORS, FIREPLACE IN LR, 2 FULL BATHS. DETACHED 1 CAR GAR W/CATHEDRAL CEILING, WORKSHOP/STUDIO. 3.71 ACRES. CV SCHOOLS. SHO: Lockbox LBX CPLB LO COLDWELL BANKER HOMES Office(717) 245-2100 SAC 3 BAC 3 OAC TLC LT Exclusive Right LA TRTCIA NEGLEY (717) 249-5661 OW BARNHART LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. Status Sold Type Detached City Mechanicsburg LP$ $149,900 SO: ]ACK GAUGHEN ERA-GAUG12 CLD:6/11/2003 MT 3 Finc: Conventional SP$ $149,900 201 Widders Road Area 6 10089007 Mun Monroe Subdivision Monroe Acres Sch Dist Cumberlnd County Cumberlan Dir From Mech on Williams Grove Rd to Monroe Acres;L/Flamingo;L/Widders Tot Sq Ft Above 1500 Square Ft Source Approximate Square Feet Below Lot Dim Acres Year Built +/- Design Ranch Style i Story Const Frame, Brick Ext Aluminum, Brick Bsmt Concrete Floor, Interior Access, Par Parking 2 Car Garage # Br 3 # Bth: F2 H # ~P 1 tax 1680 Year 2002 Possession Settlement Level Bth: I H Condo No Fee Room Lvl Dim Room Lvl Dim Appl Range, Dishwasher, Disposal, Refrigerator LR Level i 13'6x23'6 MBR Level I 10'8x14'8 Misc. Room DRLevel I 10x13 BR! Cool Central Air FR Level 1 10'8x20'3 BR2 Level 1 12x10 Heat Baseboard, Electric DEN BR3 Level 1 11'9x10 Aux Heat K:ZT Leve! 1 13x14 BR4 Wt Swr Private Sewer, Private Water OR I Ext Feature Patio, Covered, Porch OR 2 Equip OR 3 Dining Dining Area Cute as a button w/many updates including new kitchen, carpet & vinyl...laundry on main level, covered patio, fenced private yard w/mature trees and landscaping...owner is a meticulous caretaker which is evident throughout the home. SHO: Call List Office LBX Central Penn LO 3ACK GAUGHEN ERA-GAUG Office(717) 432-0029 SAC 3 BAC 3 OAC 3 TLC LT Exclusive Right LA OLTVIA CARPENTER (717) 691-8946 OW LaBarre LA2 LA 3 Virtual Tour ]~nformation provided is deemed reliable but not guaranteed. Status Sold Type Detached City Boiling Springs LP$ $159,900 SO: C-21 WALAK ASSOCIATES CLD:5/2/2003 MT 22 Fine: Conventional SP$ $155,000 1415 Kuhn Road Area 6 !0088176 Mun Monroe Subdivision Sch Dist Cumberlnd County Cumberlan Dir Dillsburg, 74 N, L on Creek, at stop sign, go left on Kuhn to house on right. Tot Sq Ft Above 1586 Square Ft Source Public Records Square Feet Below Lot Dim Acres 0.94 Year Built +/- Design Ranch Style 1 Story Const Frame Ext Bsmt Exposed/Walkout, Full Parking 2 Car Garage, Attached # Br 3 # Bth: F1 H # FP 2 fax 1498 Year 2002 Possession negotiable Level Bth: H ;ondo Fee Room Lvl Dim Room Lvl Dim Appl Range, Washer, Dryer LR Level 1 13.6x19 MBR Misc. Room DR BR:[ Level i 14.8x11.8 Cool FR 25.6x12.8 BR2 Level 1 10.3x12.7 Heat Baseboard, Electric, Propane DEN BR3 Level 1 12xll Aux Heat Coal Stove, Gas Fireplace KTT Level 1 20x11.8 BR4 Wt Swr Public Sewer, Public Water OR 1 Ext Feature OR 2 Equip Garage Door Opener, Ceiling Fan OR 3 Dining Eat-In Kitchen ATTENTTON: Nature lovers and sportsmen. This ranch home features 3 bedrooms, a large 2 car garage, walkout basement and more. on a large lot bordering PA State Forest. Yellow Breaches Creek nearby. Have option to join White Rock Acres Association. Family room in lower level started but unfinished. SHO: Call List Office, Call Owner LBX CPML LO C-21 WALAK ASSOCTATES Office(717) 763-7991 SAC 2.75 BAC 2.75 OAC TLC LT Exclusive Right LA HARVEY MCCORKLE (717) 329-8927 OW Stewart LA2 LA 3 Virtual Tour Information provided is deemed reliable but not guaranteed. CRS, GRI 3915 Market Street Camp Hill, PA 17011 Welcome to South Central Pennsylvanial Where is the county seat? What is the hub? What divides the West Shore from the East Shore? Which village has a man-made lake that is supplied by a natural spring? Did you say Hershey? I smell chocolate! Civil War -- not just Gettysburg. What do you want to dO? Hike the Appalachian Trail; fish for trout in a fresh water stream; sail about. Where's your canoe, your skis, your snowshoes? You tell me what you want to see or do with your life in Cen~xal PA and I'1I previde the answer to you. Office: (717) 761-4800 Home: 717-258-3085 Don't call if you need a doctor, a lawyer, or an Indian Chief. DO Pager: CALL if your concerns are for a qualified professional real estate agent. Voice Mail: (717)612-5130 Fax: (717) 761-1495 Marjorie is a life long resident of South Central Pennsylvania. She graduated Phi Theta Kappa. She has attained the coveted designations Certified Real Estate Specialist (CRS) and Graduate of the e-maih mar]o, rie~iqr.com Real Estate Institute (GKI). She has completed courses in real estate f'mance, real estate law, real estate investing, creative f'mance and will continue to update her skills throUgh classes in the future. Marjorie is a member of the Boiling Springs Civic Association and the Harrisburg Bicycle Club. Her interests are: family, friends, 'photography, playing bridge, hiking, shooting marbles, bicycling, gardening, cooking, swimming and last but not least TRAVEL. Oh, by the way, did you ever eat piranha while floating down the Amazon; hike to the top ofMachu Pichu; ride an ostrich while in South Africa; take a balloon ride over the Serengeti Plain; ride a bicycle in Europe; canoe while looking 'for moose in Maine; blow an Alphorn in Swilzerland; stand on the first Olympic playing field in Greece; pan for gold in Alaska; sit ia a jeep while surrounded by over 200 elephan~ ................... Mar;orie has done all of this. Marjorie has served the community as a Den l~lothcr, Girl Scout Leader, Red Cross Swim Instructor and a room mother. Allow Marjoric to introduce YOU to the South Central Pennsylvania she knows and enjoys. She will usc her well honed real estate skills to carry your transaction from start to £mish. Call now to make an appointment for your future, whether buying or selling. Comparative Market Analysis Wesley Hoffman Prepared By: TONY M~[LLER HOUSE 4 U REAL ESTATE 103 SOUTH BALTIMORE STREET D[LLSBURG~PA 17019 (717) 571-8412 Information provided Is deemed reliable but not guaranteed. December 22, 2003 Wesley Hoffman 1331 Kiner Blvd. Carlisle, PA 17013 Based on the attached information, the selling price range of 1331 Kiner Boulevard is between $145,900 andS148,500 with the mean and suggested price of $147~300. ~S~cerely, TongA. Miller; ABR House 4 U Real Estate Sold MIS # 10086270 Class Residential/Farm Type Detached ~. List Price $145,900 Address 1331 Kiner Boulevard City Carlisle t4un Monroe Zip 17013 Area 7 Dev Schl Dist Cumberlnd Vally County Cumberland Design Spanish # Stories 1 Story Handicap No # Bdrms 4 Baths F 3 H 0 Levels 1 # FP 1 Possession Negotiable Virtual Tour Liv Rm Dim Level I BD1 Dim Level 1 Desc Wood FlOor, Window Treatment, Bay/Bow Window Desc Wood Floor Din Rm Dim Level i BD2 Dim Level Desc Wood Floor, Window Treatment, Dining Area Desc Wood Floor Kitchen Level 1 BD3 Dim Level 1 Desc Vinyl Flooring, Window Treatment, Pantry Desc Wood Floor Fam Rm Dim BelowB BR4 Dim BelowB Desc Gas Fireplace Desc Den Desc Other Room 1 Name Level 1 Desc Desc Gas Fireplace, Wall To Wall Carpet Other Room 2 Name Level 1 M BR Dim Level 1 Desc Desc Wood Floor, Window Treatment Other Room 3 Name Desc Tax 2200 Tax Year 2002 Acres Lot Past Acres Till Acres Square Ft Source Owner Square Feet Above Grade 1500 Square Feet Below Grade 1500 Condo No Fee Fee Frequency Adult Community Warranty No Year Built 1964 Const Frame Wtr/Swr Septic, Well Ext Aluminum, Brick Lot Sz 1/2 Ac Less Than 1 Ac Roof Composition Lot Desc Level, Other Appl Range, Dishwasher, Washer, Dryer, Water Soltener, Other Age 31-~0 Years Ext Fea Outside Lighting, Storm Doors, Exist, Other Rd Frntg Municipal Road Equip Smoke Detectors, Ceiling Fan, Attic Fan, Cable Ready, DehurrUse Dining Dining Area Out Bldg Parking 2 Car Garage, Detached, Off Street Parking, Paved DrNe, othBarn Type Cool Attic Fan, Ceiling Fan Barn Fm Equip .~leat Baseboard, Hot Water, Oil l-ence Chain-Link I~lisc. Rms Florida Room, Foyer, Pantry Electric 200 + Amps Assoc Amen Occ Owner Aux Heat Gas Fireplace, Other Zoning Residential Basement Concrete Floor, Exterior Acces~ Remarks Monroe Township. Minutes from Mechanicsburg, Dillsburg, Boiling Springs & Carlisle. C.V. Schools. Fresh neutral paint, sculptured ceilings. Brick floor to ceiling fireplace in LL, Florida rm w/gas fireplace. All appliances convey. 4 BRS, 3 baths. Dir From Carlisle E/Trindle Rd R/Old Stone House R/Kiner Blvd. Listing Type Var Rate Comp SAC 3v Owner Owner Ph BAC 3v Show Call List Office, Call List Agent Lock Box OAC LO .~ACK GAUGHEN ERA-GAUG3 Office(717) 243-8080 LA2 TLC 0 LA MAUREEN CLAY (717) 249-9649 LA3 Dual Comm Selling Office .1ACK GAUGHEN ERA-GAUG3Selling Agent MAUREEN CLAY DOI~I 64 Contract Date 3/19/2003 Closing Date 5/16/2003 Finc Cod(onventional Sold Price $145,900 _rnformation provided i$ deemed rel/ab/e but not guaranteed. Comparable Report r. ,- Adjusted Price $145,900 Address 1331 KTNER BLVD Status SPD t /sqft ~97.27 Price $145,900 '-' Adjusted Price $145,900 1331 Kiner Address Boulevard Status SLD DOM 64 $/sqft $97.27 Adjustments: Description IO~ · ' . .... ~ Price $147,500 ~ .~.~i~,. Adjusted Price $147,500 Address 1140 Forge Road ~tatus SLD 30M 33 ~/sqft $104.10 · ice $148,500 ~sted Price $148,500 .'ss 6 Butler Court SLD 81 ~_~7S.24 ustments: D~ Overall Residential/Farm Summary High Low Average Median LP: $154,900 $145,900 $150,425 $150,475 SP: $148,500 $145,900 $147,300 $147,500 information provided Is deemed reliable but not guaranteed. ' i Comparable ,,',"1! Report MLS # Subject Property 10086270 10093533 10088366 Class RF RF RF RF Type SF SF SF SF Area 7 7 7 7 Address 1331 K/NER BLVD 1331 Kiner Boulevard 1140 Forge Road 6 Butler Court City CARLISLE Carlisle Carlisle Carlisle State PA PA PA PA Zip (]ode 17013-9733 17013 17013 17013 Status SPD SLD SLD SLD Adjustments: Description $0 $0 $0 $0 [ Overall Residential/Farm Summary High Low Average Median LP: $154,900 $145,900 $150,425 $150,475 SP: $148,500 $145,900 $147,300 $147,500 Information provided Is deemed reliable but not guaranteed. CMA Summary Report Residential/Farm - Sold ADDRESS MLS # StatusBR AcresAbv G DOM LP ~bv G Abv G fbi~i'Li;~i"'~S- ~ ....................... : ....... ' Avg' Avg ;Avg Avg ~Avg :'3 ~ : 59 $~50'425' s92 : $~47;300: SgO J Overall Residential/Farm Summary High Low Average Hedian LP: $154,900 $145,900 $150,425 $150,475 ~p: $148,500 $145,900 $147,300 $147,500 Information provided Is d~emed reliable but not guaranteed. Information provided Is deemed reliable but not guaranteed. DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 LEGAL ASSISTANT OF COUNSEL BONNIE L. COYLE HAMILTON C. DAVIS December 30, 2003 Certified Mail #7002 2410 0007 8505 3349 EP~. Mortgage 3000 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of her brother, Jack D. Hoffman, who died on December 14, 2003. Mr. Hoffman was the borrower under the above captioned Mortgage and accompanying Note dated May 16, 2003. Enclosed for your information is a Short Certificate evidencing issuance of Letters Testamentary to Mrs. Sassaman as well as an authorization from her to me allowing me to act and obtain information on her behalf. Please be advised that Mr. Hoffman's Estate has no assets with which to make any payments on this mortgage. Moreover, it appears at tb4.s point that the Estate has very few assets and m~y be insolvent. When Mr. Hoffman purchased this property on May 16, 2003 for $145,900, he borrowed the entire sum. We had two different realtors perform market analysis. One realtor suggested the price range of $145,900 to $148,500. The other realtor suggested the price range of $148,500 to $155,500. Please be advised that neither sale price would be sufficient to close the transaction and pay the mortgage. Within the next three weeks the property will be vacated, and we propose to turn over possession to EP~A Mortgage at that time. We also proposed to execute a Deed in lieu of mortgage foreclosure in exchange for release of the Estate of any further liability in regard to the Mortgage and Note. DALE F. SHUGHART, JR. December 30, 2003 Page 2 The Estate further has no funds with which to continue making payment of the utilities for the property after January 2004. Therefore, unless you have taken possession of the property, we will winterize and lock it. I will have the keys available to deliver to your authorized representative. I request that someone contact me regarding this matter without delay, so we may make arrangements to deliver possession of the property to ERA Mortgage no later than by the end of January 2004. I shall await your prompt ~espor.,se. Very truly yourS; '~ DFS,JR/bc cc Sandra K. Sassaman, Executor · Complete items 1, 2, and 3. Aisc comple'-~ item 4 if Restricted Delivery is desired. , ...... Agent · Print your name and address on the reverse [] Addressee C. Da~e of Delivery sO that we can return the card to you. B. Received by (Printed Name) \.!,, ~!~ i~' i!f!!!4 · Attach this card to the back of the mailpiece, ~ or on the front if space permits. D. Is delivery address different from item 17 [] Yes 1. Article Addressed to: If YES, enter delivery address below: ~No ERA Mortgage 3000 Leadenhall Road lit. Laurel, l~J 0805/4 3. Service Type I%"l~;ertified Mail [] Express Mail [] Registered X[~ Return Receipt for Merchandise [] Insured Mail [] C.O.D. 4 Restricted Delivery? (E~ r:ee) ~ ,,,e~., 2. Article Number 'Tr]B8 24'1, B BBB? &SDS 334:t ¢'ansfer from service Iai PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-0835 :... :.,..;,., ,: .... - .................. JD Hoffman Estate ERA Mortgage '~ ~,-~,~.~8000 Leadenhall Road M~. Laurel, DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST H~GH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 LEGAL ASSISTANT OF COUNSEL BONNIE L. COYLE HAMILTON C. DAVIS February 4, 2004 (Via facsimile only) 856-917-8300 ERA Mortgage Customer Service 4001 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am writing in confirmation of my telephone conference this morning with your Customer Service Representative, "Sam". I am the attorney for Sandra K. Sassaman, Executor of Mr. Hoffman's Estate. Immediately following is a copy of my letter of December 30, 2003, return receipt card confirming ERA Mortgage's receipt of the letter on January 3, a Death Certificate, Short Certificate and Authorization for me to act on behalf of Ms. Sassaman. Kindly have someone contact me ~mmediately. The property has been vacated and winterized. We are anxious and willing to deliver possession of the premises to ERA Mortgage at your earliest convenience. -~ Very truly yours," ~ DFS, JR/bc Attachments cc Sandra K. Sassaman, Executor DALE F. SHUGHART, JR. ATTORNEY AT LAW 35 EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLVANIA 17013 Telephone (717) 241-4311 Facsimile (717) 241-4021 LEGAL ASSISTANT OF COUNSEL BONNIE L. COYLE HAMILTON C, DAVIS February 25, 2004 (Via facsimile and U.S. Mail) 856-917-8300 ERA Mortgage Collection Department Mortgage Service Center 4001 Leadenhall Road Mt. Laurel, NJ 08054 RE: Jack D. Hoffman, deceased Premises: 1331 Kiner Blvd., Carlisle, PA 17013 Loan No. 0023246994 Case No. 101060568450 Ladies and Gentlemen: I am the attorney for Sandra K. Sassaman, Executor of the Estate of her brother, Jack D. Hoffman, who died on December 14, 2003. Mr. Hoffman was the borrower under the above captioned mortgage and accompanying note dated May 16, 2003. A Short Certificate, Death Certificate and Authorization allowing me to act and obtain information on behalf of Ms. Sassaman was mailed to ERA Mortgage by certified mail on December 30, 2003, and received on January 3, 2004. Also, on February 4 I spoke with Customer Service Representative "Sam" and thereafter faxed all of this information to the Collection Department. I have received no response. Obviously, someone did receive this information since a February 6 Notice directed to ,,Estate of Jack Hoffman" was mailed to the Kiner Boulevard address. Please send future correspondence to me. Mail delivery has been stopped at Kiner Boulevard and future Notices sent there will be returned to you. As we previously stated, the Estate is insolVent. The balance owed on the mortgage is 100% of the value of the property, and the Estate has proposed to deed the property to ERA Mortgage in lieu of foreclosure. Since ERA Mortgage has not responded to me, please be advised that DALE F. SHUGHART, JR. February 25, 2004 Page 2 unless some authorized representative of ERA Mortgage contacts me directly within ten (10) days of the date of this transmission/letter, not later than Friday, March 5, 2004, the Estate and the Trustee Beneficiary of the Estate intend to file a formal Petition to kbandon the property under Section 3312 of the Probate Estates & Fiduciaries Code, 20 Pa.C.S.3312 the week of March 8, 2004. ERA Mortgage will be served by the Clerk of the Orphans' Court with a citation scheduling a court hearing on the matter. As we previously advised you, the property has been winterized and electricity is being maintained, pending issuance of a Court Order granting the request for abandonment. I expect abandonment will be approved under the circumstances, after which neither the Estate nor the Trustee Beneficiary of the Estate will have any further interest in the premises. Under the circumstances, I suggest it is in ERA Mortgage's best interest to contact me regarding the matter. Very truly yo~, '~ Dale F. Shughart, ~~r- DFS,JR/bc cc Sandra K. Sassaman, Executor CENDANT Mortgage 4001 Leadenhall Road Mt. Laurel NJ 08054 /el 800 257 0460 Fax 856 917 8300 February 06, 2004 Loan Number: 0023246994 Property Address: Estate Of Jack Hoffman 1331 Kiner Blvd· 1331 Kiner Blvd Carlisle PA 17013 Carlisle PA 17013 Dear Customer: ~ ~c~ay }'our mortgage is due for two Pa~7,ents. This m~an~ ~ou aze default of your mortgage and legal action, including but not limited to foreclosure, may be initiated. If you have recently mailed your payments, please disregard this letter. If you have not sent your payments, please contact one of for assistance at 1-800-33 _ 9:00 P.m., Friday and ~-~ 0_0423, Monday throu~ ~ ~ our representative · . ~ur~ay from 8:30 a.m. ~ ~7~s~.8~.a.m. to In addition, the Departme ~tablished the R .... ~_ ~nt of Housin and ~stressed m .... i~ ..... ~ ~ounselin~ Cl~a · U~ban Deveiopment (HUD ~gors to call for~i~.~_rl9ghouse (HCC) for f4~-- ! housing counseling agencie . ~ozma '~ ..... 5 at provides homeowner CC. operates a to . u au~ approved ~ne phone numb~ · - =~rra±s to loc=] ~_ . 11 free 24-hou cz is 1-800-569-4287 or TD~~lng counselin .... 5_~umbel- also available on HUD's webs' .... -~00-877-~n ~ ~ www'hud-gov/offices/hs~/e~/~e,~hat. can be found on the internet at ~=' lnzormation is ~-~/~uc/~cc ~ome.cfm. As always, we value your business and appreciate your attention to this matter. Sincerely, Collection Department Mortgage Service Center (XC001) This is an attempt to collect a debt; any information obtained will be used for that purpose. Log in to MortgageQuextion& corn --_ 3'our servicing webMte connection. C j CENDANT Mortgage Tel 800 257 0460 4001 Leadenhall Road Fax 856 917 8300 Mt. Laurel NJ 08054 February 06, 2004 Loan Number: 0023246994 Property Address: 1331 Kiner Blvd ' Estate Of Jack Hoffman Carlisle PA 17013 1331 Kiner Blvd Carlisle PA 17013 Dear Customer: As of tcday your mortgage is due for two payr~ent$. This m~an~ you aze in default of your mortgage and legal action, including but not limited to foreclosure, may be initiated. If you have recently mailed your payments, please disregard this letter. If you have not sent your payments, please contact one of our representative for assistance at 1-800-330-0423, Monday through Thursday 8:30 a.m. to 9:00 p.m., Friday and Saturday from 8:30 a.m. to 5:00 p.m. EST. In addition, the Department of Housing and Urban Development (HUD) has established the Housing Counseling Clearinghouse (HCC) for financially distressed mortgagors to call for information concerning HUD approved housing counseling agencies. The HCC operates a toll free 24-hour numbe~ that provides homeowner referrals to local housing counseling agencies. The phone number is 1-800-569-4287 or TDD 1-800-877-8339. Information is also available on HUD's website that can be found on the internet at www.hud.gov/offices/hsg/sfh/hcc/hcc_home-cfm- As always, we value your business and appreciate your attention to this matter. Sincerely, Collection Department (XC001) Mortgage Service Center This is an attempt to collect a debt; any information obtained will be used for that purpose. Log in to MortgageQuestions. corn ---),our servicing website connection. C/ CENDANT Mortgage Tel 800 257 0460 4001 Leadenhall Road Fax 856 917 8300 Mt. Laurel NJ 08054 February 06, 2004 Loan Number: 0023246994 Property Address: 1331 Kiner Blvd . Estate Of Jack Hoffman Carlisle PA 17013 1331 Kiner Blvd Carlisle PA 17013 Dear Customer: As of tcday your mortgage is due foz two pay~ents. This mcan~ ~ou aze in default of your mortgage and legal action, including but not limited to foreclosure, may be initiated. If you have recently mailed your payments, please disregard this letter. If you have not sent your payments, please contact one of our representative for assistance at 1-800-330-0423, Monday through Thursday 8:30 a.m. to 9:00 p.m., Friday and Saturday from 8:30 a.m. to 5:00 p.m. EST. In addition, the Department of Housing and Urban Development (HUD) has established the Housing Counseling Clearinghouse (HCC) for financially distressed mortgagors to call for information concerning HUD approved housing counseling agencies. The HCC operates a toll free 24-hour number that provides homeowner referrals to local housing counseling agencies. The phone number is 1-800-569-4287 or TDD 1-800-877-8339. Information is also available on/HUD's website that can be found on the internet at www.hud.gov/of'fices/hsg/sfh/hcc/hcc_home.cfm- As always, we value your business and appreciate your attention to this matter. Sincerely, Collection Department (XC001) Mortgage Service Center This is an attempt to collect a debt; any information obtained will be used for that purpose. Log in to MortgageQuestions. corn ---),our servicing website connection. IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 DEC]~E AND NOW, this. 7~//' day of /~_~_~-- , 2004, upon Petition of Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased, and Trustee of the Testamentary Trust established under the Last Will and Testament of Jack D. Hoffman, by her attorney, Dale F. Shughart, Jr., Esquire; IT IS ORDERED THAT A CITATION IS AWARDED, directed to ERA Mortgage, a corporation organized and existing under the Laws of New Jersey, with offices at 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054, to show cause before this Court at o'clock/~__.m., prevailing time, on ~~c~ , the /~day of.~/~~ , 2004, in Courtroom No.~ 3 , at the Cumberland County Courthouse, Carlisle, Pennsylvania, why the said Sandra K. Sassaman in her dual capacities as Executor and Trustee should not be allowed to abandon the real property situate at 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, pursuant to 20 Pa.C.S. 3312, and 20 Pa.C.S. 7132 with legal title to vest in ERA Mortgage. The citation shall be served with a copy of the Petition and Proposed Order of Court attached in accordance with 20 Pa.C.S. 765 ~/~ "C[i~ r':~?!~qt[lt~0 ~.~ By the t, c?u;. IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON REAL PROPERTY AT 1331 KINER BOULEVARD, CARLISLE, PENNSYLVANIA AND NOW, this day of , 2004, following a hearing in regard to the above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of real property known as 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 by virtue of a Deed dated May 16, 2003 and recorded in Cumberland County Deed Book 257, Page 992. 2. The decedent purchased the property for a consideration of $145,900, by borrowing the entire purchase price and giving a purchase money mortgage and note to ERA Mortgage, a corporation organized and existing under the laws of New Jersey (Lender) in the sum of $145,900, which mortgage and note are dated May 16, 2003, the mortgage being recorded in Cumberland County Mortgage Book 1813, Page 1210. The mortgage has not been assigned. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. --1-- 4. The real property has no net equity, the balance due to ERA Mortgage at the decedent's date of death being approximately equal to the market value of the property. A sale by the Executor would incur obligations on the part of the Estate for which it has no funds to pay. 5. The property has no value to the Estate. 6. The Executor has provided appropriate notices, by her attorney, to the Lender, commencing shortly after the death of the decedent, requesting cooperation of the Lender in resolving matters regarding future ownership of the property. The Lender has not responded to any of these inquiries. 7. The Lender has been properly served with a citation by commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The property could sustain substantial damage if electricity is not provided to the property to continue running the sump pump in the basement. 9. The homeowner insurance policy currently covering the property from fire and casualty damage, as well as providing liability coverage for the Executor, expires on May 6, 2004. 10. The Estate of Jack D. Hoffman has no assets with which to continue providing electricity or insurance to the property after May 6, 2004. 11. No liens or encumbrances have been filed against the real property which would impair the title to be transferred from 2 the Executor to the Lender. 12. The Executor and Trustee and sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requested authorization from This Court to abandon the property to the ownership of ERA Mortgage. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The real property situate at 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 be and is hereby abandoned by the Executor of the Estate, Sandra K. Sassaman, pursuant to Section 3312 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective May 6, 2004. 2. Effective May 6, 2004 legal title to the real property shall vest in ERA Mortgage, a corporation organized and existing under the laws of New Jersey, its successors and assigns, the mortgagee under a mortgage dated May 16, 2003 and recorded in Cumberland County Mortgage Book 1813, Page 1210. The address of ERA Mortgage is 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054. 3. Upon presentation by ERA Mortgage to the Executor of a properly prepared Deed in lieu of mortgage foreclosure, to be 3 approved by the Executor's attorney, the Executor shall have full right and authority, and is hereby directed to execute and acknowledge such Deed and deliver it to ERA Mortgage, its successors and assigns. Such Deed may be executed and acknowledge at any time after the date of this Order of Court. 4. In the absence of an execution, acknowledgement and a recording of a Deed in lieu of mortgage foreclosure from the Executor to the Mortgagee, its successors and assigns, the Recorder of Deeds in and for Cumberland County shall record this Order of Court upon presentation of a certified copy hereof on or after May 7, 2004 and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to ERA Mortgage, a corporation organized and existing under the laws of New Jersey, with a mailing address of 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054, as a tax exempt deed in lieu of foreclosure. By the Court Jo Dale F. Shughart, Jr., Esquire ERA Mortgage -4- IN RE: ESTATE OF JACK D. HOFFMAN, IN THE COURT OF COMMON PLEAS DECEASED ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2003-0147 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why before this Court at 10:00 o'clock A.M., prevailing time, on Friday, the 16th day of April, 2004, in Courtroom No. 3, at the Cumberland County Courthouse, Carlisle, Pennsylvania, why the said Sandra K. Sassaman in her dual capacities as Executor and Trustee should not be allowed to abandon the real properW situated at 1331 Kinder Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, pursuant to 20 Pa.C.S. 3312, and 20 Pa. C.S. 7132 with legal title to vest in ERA Mortgage. The citation shall be served with a copy of the Petition and Proposed Order of Court attached in accordance with 20 Pa. C.S. 765. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 12th day of March, 200_A4. Clerk, Orphans' Court Division Cumberland County, Carlisle, PA My Commission Expires on the 1st Monday i[ \. ,~__ January, 2006 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON REAL PROPERTY~T 1331 KINER BOULEVARD, CARLISLE, PENNSYLV~NIA ~ ~ ~ following a hearing in the regard to above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of real property known as 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 by virtue of a Deed dated May 16, 2003 and recorded in Cumberland County Deed Book 257, Page 992. 2. The decedent purchased the property for a consideration of $145,900, by borrowing the entire purchase price and giving a purchase money mortgage and note to ERA Mortgage, a corporation organized and existing under the laws of New Jersey (Lender) in the sum of $145,900, which mortgage and note are dated May 16, 2003, the mortgage being recorded in Cumberland County Mortgage Book 1813, Page 1210. The mortgage has not been assigned. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. 1 4. The real property has no net equity, the balance due to ERA Mortgage at the decedent's date of death being approximately equal to the market value of the property. A sale by the Executor would incur obligations on the part of the Estate for which it has no funds to pay. 5. The property has no value to the Estate. 6. The Executor has provided appropriate notices, by her attorney, to the Lender, commencing shortly after the death of the decedent, requesting cooperation of the Lender in resolving matters regarding future ownership of the property. The Lender has not responded to any of these inquiries. 7. The Lender has been properly served with a citation by commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The property could sustain substantial damage if electricity is not provided to the property to continue running the sump pump in the basement. 9. The homeowner insurance policy currently covering the property from fire and casualty damage, as well as providing liability coverage for the Executor, expires on May 6, 2004. 10. The Estate of Jack D. Hoffman has no assets with which to continue providing electricity or insurance to the property after May 6, 2004. 11. No liens or encumbrances have been filed against the real property which would impair the title to be transferred from --2-- the Executor to the Lender. 12. The Executor and Trustee and sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requested authorization from This Court to abandon the property to the ownership of ERA Mortgage. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The real property situate at 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 be and is hereby abandoned by the Executor of the Estate, Sandra K. Sassaman, pursuant to Section 3312 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective May 6, 2004. 2. Effective May 6, 2004 legal title to the real property shall vest in ERA Mortgage, a corporation organized and existing under the laws of New Jersey, its successors and assigns, the mortgagee under a mortgage dated May 16, 2003 and recorded in Cumberland County Mortgage Book 1813, Page 1210. The address of ERA Mortgage is 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054. 3. Upon presentation by ERA Mortgage to the Executor of a properly prepared Deed in lieu of mortgage foreclosure, to be 3 approved by the Executor's attorney, the Executor shall have full right and authority, and is hereby directed to execute and acknowledge such Deed and deliver it to ERA Mortgage, its successors and assigns. Such Deed may be executed and acknowledge at any time after the date of this Order of Court. 4. In the absence of an execution, acknowledgement and a recording of a Deed in lieu of mortgage foreclosure from the Executor to the Mortgagee, its successors and assigns, the Recorder of Deeds in and for Cumberland County shall record this Order of Court upon presentation of a certified copy hereof on or after May 7, 2004 and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to ERA Mortgage, a corporation organized and existing under the laws of New Jersey, with a mailing address of 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054, as a tax exempt deed in lieu of foreclosure. By the Court ~ Jo Dale F. Shughart, Jr., Esquire ERA Mortgage IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON TIMESHARE AT THE CARRIAGE HOUSE AT POCONO MANOR, MONROE COUNTY, PENNSYLVANIA following a hearing in regard to--ti above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of a Timeshare Estate known as Interval Number 52 in Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium located in Pocono Township, Monroe County, Pennsylvania by virtue of an unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor, dated October 15, 2001. 2. THE CARRIAGE HOUSE AT POCONO MANOR is currently owned and operated by Carriage House Country Club, which is successor to the interest of the original developer Vacation Charters, Ltd., a Pennsylvania Corporation, which originally conveyed the property to Jack D. Hoffman and Virginia E. Taylor, his former wife. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective immediately. 2. Legal title to the Timeshare Estate shall vest in The Carriage House Country Club, a corporation organized and existing under the laws of the Commonwealth of Pennsylvania. The mailing address of The Carriage House Country Club is P. O. Box 125, Pocono Manor, PA 18349, with a place of business at Route 314 and Manor Drive, Pocono Manor, PA 18349. 3. The Executor shall promptly record the unrecorded Deed from Jack D. Hoffman and Ginny E. Taylor to Jack D. Hoffman in the Office of the Recorder of Deeds in and for Monroe County, Pennsylvania. 4. The Recorder of Deeds in and for Monroe County, Pennsylvania, shall record a certified copy of this Order of Court and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to The Carriage House Country Club, a corporation organized and existing -3- 4. The Timeshare Estate has no value to the Estate. 5. An annual maintenance fee of $203.49 is due and owing to The Carriage House Country Club for Calendar year 2004. The Estate has no funds with which to make payment. 6. The Executor has provided appropriate notices, by her attorney, to the Carriage House Country Club, commencing shortly after the death of the decedent, requesting cooperation in resolving matters regarding future ownership of the property. The Carriage House Country Club has not responded to these inquiries. 7. The Carriage House Country Club has been properly served with a citation commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The Executor and Trustee and Sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requests that authorization from This Court abandon the property to the ownership of The Carriage House Country Club. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The Timeshare Estate known as Interval Number 52 and Residential Condominium Unit Nos. S-13 in THE CARRIAGE HOUSE AT POCONO MANOR, a condominium, located in Pocono Township, Monroe County, Pennsylvania, be and is hereby abandoned by the Executor of the Estate pursuant to Section 3312 of the Probate Estates and under the laws of Pennsylvania, with a mailing address of P. O. Box 125, Pocono Manor, PA 18349, as a tax exempt deed in lieu of foreclosure. By the Court Dale F. Shughart, Jr., Esquire E~ Mortgage -4- IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JACK D. HOFFMAN, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-03-1047 ORDER OF COURT RE: REQUEST TO ABANDON REAL PROPER~Y~T 1331 KINER BOULEVARD CARLISLE, PENNSYLVANIA ' AND NOW, this ~~y of , 2004, following a hearing in regard to above captioned Petition filed by Sandra K. Sassaman in her dual capacities as Executrix of the Estate of Jack D. Hoffman, deceased and as Trustee and Sole Beneficiary under the Last Will and Testament of Jack D. Hoffman, the Court finds as follows: 1. At his death on December 14, 2003, Jack D. Hoffman, single man, was the owner of real property known as 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 by virtue of a Deed dated May 16, 2003 and recorded in Cumberland County Deed Book 257, Page 992. 2. The decedent purchased the property for a consideration of $145,900, by borrowing the entire purchase price and giving a purchase money mortgage and note to ERA Mortgage, a corporation organized and existing under the laws of New Jersey (Lender) in the sum of $145,900, which mortgage and note are dated May 16, 2003, the mortgage being recorded in Cumberland County Mortgage Book 1813, Page 1210. The mortgage has not been assigned. 3. The Estate of Jack D. Hoffman, deceased, is insolvent. --1-- 4. The real property has no net equity, the balance due to ERA Mortgage at the decedent's date of death being approximately equal to the market value of the property. A sale by the Executor would incur obligations on the part of the Estate for which it has no funds to pay. 5. The property has no value to the Estate. 6. The Executor has provided appropriate notices, by her attorney, to the Lender, commencing shortly after the death of the decedent, requesting cooperation of the Lender in resolving matters regarding future ownership of the property. The Lender has not responded to any of these inquiries. 7. The Lender has been properly served with a citation by commanding it to show cause why the requested relief should not be granted and failed to appear. 8. The property could sustain substantial damage if electricity is not provided to the property to continue running the sump pump in the basement. 9. The homeowner insurance policy currently covering the property from fire and casualty damage, as well as providing liability coverage for the Executor, expires on May 6, 2004. 10. The Estate of Jack D. Hoffman has no assets with which to continue providing electricity or insurance to the property after May 6, 2004. 11o No liens or encumbrances have been filed against the real property which would impair the title to be transferred from 2 the Executor to the Lender. 12. The Executor and Trustee and sole beneficiary of the Estate of Jack D. Hoffman, deceased, reasonably requested authorization from This Court to abandon the property to the ownership of ERA Mortgage. Based upon the foregoing Findings of Fact, it is hereby ORDERED and DECREED as follows: 1. The real property situate at 1331 Kiner Boulevard, Carlisle (Monroe Township), Cumberland County, Pennsylvania, Tax Parcel No. 22-25-0047-004 be and is hereby abandoned by the Executor of the Estate, Sandra K. Sassaman, pursuant to Section 3312 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa.C.S.3312 and be and is hereby abandoned by the Testamentary Trustee, Sandra K. Sassaman, pursuant to Item VI-F of the decedent's Last Will and Testament and Section 7132 of the PEF Code, 20 Pa.C.S.7132, effective May 6, 2004. 2. Effective May 6, 2004 legal title to the real property shall vest in ERA Mortgage, a corporation organized and existing under the laws of New Jersey, its successors and assigns, the mortgagee under a mortgage dated May 16, 2003 and recorded in Cumberland County Mortgage Book 1813, Page 1210. The address of ERA Mortgage is 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054. 3. Upon presentation by ERA Mortgage to the Executor of a properly prepared Deed in lieu of mortgage foreclosure, to be 3 approved by the Executor's attorney, the Executor shall have full right and authority, and is hereby directed to execute and acknowledge such Deed and deliver it to ERA Mortgage, its successors and assigns. Such Deed may be executed and acknowledge at any time after the date of this Order of Court. 4. In the absence of an execution, acknowledgement and a recording of a Deed in lieu of mortgage foreclosure from the Executor to the Mortgagee, its successors and assigns, the Recorder of Deeds in and for Cumberland County shall record this Order of Court upon presentation of a certified copy hereof on or after May 7, 2004 and shall index it as a Deed from Sandra K. Sassaman, Executor of the Estate of Jack D. Hoffman, deceased to ERA Mortgage, a corporation organized and existing under the laws of New Jersey, with a mailing address of 3000 Leadenhall Road, Mt. Laurel, New Jersey 08054, as a tax exempt deed in lieu of foreclosure. By the Court Dale F. Shughart, Jr., Esquire ERA Mortgage Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Hoffman, Jack D. No. 21 - 03 - 01047 also known as Date of Death 9/14/2003 , Deceased Social Security No. 182-40-9746 Sandra K. Sassaman The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Representative Attorney: Dale F Shughart, Jr. Esquire Signature: -~,~)(~,,, '~Sahdr~ K. Sassam~ - I.D. No.: 19373 Signature: Signature: Address: 35 E. High Street, Suite 203 Address: 1561 Townhill Road York Springs, PA 17372 Carlisle, PA 17013 Telephone: 717/241-4311 Telephone: (717) 528-4257 Dated: Personal Property Cash on hand. 501.14 Furmture, furnishings and other household items, value based upon actual sale price at public 5,666.75 sale. Furniture, furnishings and other household items, value based upon actual sale price at private 1,500.00 sale. 2000 Redman Shadow Ridge 24' x 48' mobile home I.D. #12235383AB, value based upon actual 30,374.00 sale price at appraised value. 2001 Subaru Forrester, value based upon actual sale price at Kelley Blue Book value. 14,500.00 1998 Ford Ranger pick up truck, value based upon actual sale price at Kelley Blue Book value. 5,500.00 1979 Diplomat motor home, valued based upon actual sale price. 1,000.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $71,~61.91 COMMONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TM DIV[S[ON DEPT. 280~01 ~RRZSBURG, PA 17128-0~01 NOT[CE OF INHERITANCE TAX APPRA[SEHENT, ALLONANCE OR D[SALLONANCE OF DEDUCT[OHS AND ASSESSHENT OF TAX R~-I~7~AFP(Oi-O~3 DATE 06-21-2004 ESTATE OF HOFFMAN JACK D DATE OF DEATH 12-14-2005 FILE NUMBER 21 05-1047 COUNTY CUHBERLAND DALE F SHUGHART JR ESQ ACN 101 STE 205 I Amount Remitted 55 E HIGH ST CARLISLE PA 17015 MAKE CHECK PAYABLE AND REMIT PAYNENT TO: REGISTER OF N[LLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORT[ON FOR YOUR RECORDS ................. D[SALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HOFFHAN JACK D FILE NO. 21 05-1047 ACN 101 DATE 06-21-2004 TAX RETURN NAS: (X} ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON= ORIGINAL RETURN 1. Real Estate (Schedule A) (1) ,00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, $. Closely Held Stock/Partnership Interest (Schedule C) CS) .00 submit the upper portion ~. Hortgages/Notes Receivable (Schedule D) (~) .00 of this form ~ith your 5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5) 71~561.9[ tax payment. 6. Jointly O~ned Property (Schedule F) (6) 58,8~ 7. Transfers (Schedule G) (7) 8. Total Assets (8) 71,420.80 APPROVED DEDUCTIONS AND EXEMPTIONS: 54,889.28: 9. Funeral Expenses/Admo Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10} ~019~8 11. Total Deductions (Il} 9~.817.B1 12. Net Value of Tax Return (12) 2~,597.01- 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (~$) °00 1~. Net Value of Estate Subject to Tax (14) 24,$97.0I- NOTE: If an assessment uas issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns ass~ed to date. ASSESSMENT OF TAX: -; 15. Amount of L/ne 1~ at Spousal rate (15) ,00 X 0~:= .00 16. Amount of Line 1~ taxable at Lineal/Class A rate C16> J'O0 X 04~ = .00 17. Amount of Line lq at Sibling rate C17) .00 X 1~_ = .00 18. Amount of Line 1~ taxable at Collateral/Class B rate Cl8) .00 X 1~ ,= .00 19. Pr/nc/pal Tax Due Ci~J~= .00 TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) ANOUNT PAID DATE NUHBER INTEREST/PEN PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI .00 [NTEREST AND PEN. :1 .00 TOTAL DUE ' .OO ' [F PAID AFTER DATE 'ND[CATED, SEE REVERSE ( 'F TOTAL DUE [S LESS THAN $1, NO PAYHENT [S REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR}~ YOU NAY BE D U~- A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.} RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collaterall rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate T~x Act, Act 25 of 2000. (72 P.S. Section 9140). PAYNENT: Detach the top portAon of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Hake check or money order payable to= R£GXSTER OF #IEES~ AGENT REFUND (CRI: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices, or by calling the special 24-hour answering service for forms orderings 1-800-562-2050; services for taxpayers with special hearing and ! or speaking needs: 1-800-447-$020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans* Court. ADNIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed An writing to= PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Depto 280601, Harrisburg, PA 17128-0601 Phone (717) 787-&~05. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (5} calendar months after the decedent°s death, a five percent (5~) discount of the tax paid is allowed. PENALTY: The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before Januar~ 18, 199~, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: lnterest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before Januar~ 1, 1982 bear interest at the rate of six (~) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after Januar~ 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20~ .000548 ~-9~-1991 11~ .000501 ~ 9~ .000247 1985 16~ .000458 1992 9~ .000247 2002 6~ .000164 1984 11~ .000501 1995-1994 7~ .000192 2005 5~ .000157 1985 15~ .000556 1995-1998 9~ .000247 2004 4~ .000110 1986 10~ .000274 1999 7~ .000192 1987 10~ .000274 2000 7~ .000192 --Xnterest is calculated as follows= XNTEREST = BALANC~ OF TAX UNPAXD X NUNBER OF DAYS DELXN~UENT X DAXLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent wiZ1 reflect an interest calcuZation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION STATE NO. 21-03- + 10¢7 ESTATE OF JACK D. HOFFMAN LATE OF BOROUGH OF CARLISLE FIRST AND FINAL ACCOUNT OF SANDRA K. SASSAMAN, EXECUTRIX DATE OF DEATH: December 14, 2003 LETTERS GRANTED: December 22, 2003 FIRST COMPLETE ADVERTISEMENT April 15, 2004 OF GRANT OF LETTERS ACCOUNTING FOR THE PERIOD: December 14, 2003 to August 31, 2004 Purpose of the Account: Sandra K. Sassaman, Executrix, offers this accounting to acquaint interested parties with the transactions that have occurred during her administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Dale F. Shughart, Jr., Esquire 35 East High Street, Suite 203 Carlisle, PA 17013 (717) 241-4311 Attorney for Estate -1- SUMMARY OF ACCOUNT AND INDEX Principal Pages Receipts 2,3 Less Disbursements 3,4,5,6 Balance Before Distributions 6 Principal Balance for Distribution 6 Income Receipts 6 Less Disbursements 6 Income Balance for Distribution 6 Combined Balance For Distribution 6 Unpaid claim by priority 7 RECEIPTS OF PRINCIPAL Real Estate: Land and improvements located in Monroe Township, Cumberland County, Pennsylvania, known as 1331 Kiner Blvd. Carlisle, PA 17013, Cumberland County Tax Parcel Number 22-25-0047-004. The balance due on the purchase money mortgage secured against the property on the date of acquisition, May 16, 2003 exceeded the fair market value of the property. Abandonment was approved by Order of Court dated April 16, 2004. 0 Timeshare Estate known as interval Number 52 in Residential Condominium Unit Nos. S-13 in The Carriage House of Pocono Manor, a condominium located in Pocono Township, Monroe County PA. This timeshare estate has no market value. Abandonment approved by Order of Court dated April 16, 2004. 0 -2- Personal Property: 1. Cash on hand. 501.14 2. Furniture, fUrnishings and other household items, value based upon actual sale price at public sale. 5,666.75 3. Furniture, furnishings and other household items, value based upon actual sale price at private sale. 1,500.00 4. 2000 Redman Shadow Ridge 24 ' 48' mobile home I.D. #12235383AB, valued based upon actual sale price at appraised value. 30,374.00 5. 2001 Subaru Forrester, value based upon actual sale price at Kelley Blue Book value. 14,500.00 6. 1998 Ford Ranger pick up truck, value based upon actual sale price at Kelley Blue Book value 5,500.00 7. 1979 Diplomat motor home, value based upon actual sale price. 1,000.00 8. Waypoint Bank checking account #1800031668 Principal 2,648.05 Accrued interest .01 2,648.06 9. Waypoint Bank Savings Account #022801 Principal 472.65 Accrued interest .05 472.70 10. U.S. Treasury, 2003 income tax refund 7,289.00 11. Siemens, final vacation pay 626.56 12. Siemens, final disability pay 982.98 13. Carlisle Regional Medical Center, medical bill refund 10.00 14. Subaru America Credit, loan payment refund 19.29 15. Waste Management, waste removal refund 31.81 16. Sprint, phone refund 46.87 17 MedEd, electric refund 5.45 18 Siemens, medical insurance refund 87.30 19 Cremation Society, refund 100.00 20 Erie Insurance, auto insurance refund 67.00 21 Erie Insurance, homeowner's insurance refund 580.00 22 Suburban Gas, propane refund. 307.58 TOTAL RECEIPTS OF PRINCIPAL $72,316.49 DISBURSEMENTS OF PRINCIPAl, Checks written before death, clearing after death: Weis Markets, groceries 51.47 Autozone, snowplowing 16.94 Tammac, mobile home loan payment 430.83 Central PA Cremation Society, prepaid funeral expense 907.00 -3- Direct Merchants Bank, MasterCard payment 52.00 Andorra Radiology, medical bill 27.00 Total - 1,485.24 12/29/03 - Tammac Corp, secured mobile home loan payment 430.86 12/29/03 - Williams Grove Co, mobile home lot rent 296.00 12/29/03 - Suburban Propane, gas 84.00 12/29/03 - Met-Ed, electric 199.48 01/02/04 - Met-Ed, electric 29.16 01/04/04 - Dale F.-Shughart, Jr., reimburse probate expenses 89.00 01/06/04 - Waste Management, trash removal 48.24 01/06/04 - Clay's Service Center, auto fuel 10.00 01/09/04 - Suburban Propane, gas 119.07 01/13/04 - Sandra K. Sassaman, reimbursement of expenses 374.71 Funeral: church $100, organist $50, advertise auto sales $36, mileage $46.12 01/20/04 - Subaru American Credit, secured car loan payment 479.24 01/20/04 - Dale F. Shughart, Jr., Esquire, legal fees 2,887.50 01/22/04 - Sprint, Kiner Blvd. telephone for Estate 114.14 01/25/04 - HRC Manor Care, nursing care 8.50 01/29/04 - Zimmerman Plumbing, winterize Kiner Blvd 250.00 02/03/04 - T & D Buyrite, advertise Subaru sale 75.00 02/03/04 - Lisa A. Stoerzinger, cleaning and trash removal at Kiner Blvd. 470.00 02/05/04 - Janice Kimball, appraise mobile home 185.00 -4- 02/06/04 - Chuck Bricker, auctioneer commission 1,866.75 02/12/04 - Dale F. Shughart, Jr., cash advances 126.81; Attorney Shughart legal fees 2,788.50; Attorney Davis legal fees 330 3,245.31 02/12/04 - Erie Insurance Group, auto insurance 190.00 02/12/04 - AT&T, Estate cell phone 224.85 02/19/04 - Tammac Corp, payoff secured mobile home loan 29,098.81 03/01/04 - Subaru America Credit, payoff secured car loan. 11,478.35 03/04/04 - Lisa A. Stoerzinger, cleaning and trash removal at Kiner Blvd. 150.00 03/05/04 - The Sentinel, advertise Subaru sale 25.19 03/15/04 - Met Ed, electric 138.17 03/24/04 - Dale F. Shughart, Jr., cash advances 79.50, Attorney Shughart legal fees 2,161.50, Attorney Davis legal fees 495 2,736.00 04/09/04 - PA Department of Transportation, 22.50 replace lost title 04/20/04 - Susan Moser, CPA, prepare income tax returns 150.00 04/15/04 - Dale F. Shughart, Jr., cash advances 209.66, Attorney Shughart 2,673, Attorney Davis 742.50 3,625.16 04/21/04 - MetEd, electric 82.43 04/26/04 - Bonnie Coyle, notary fees 20.00 05/07/04 - Dale F. Shughart, Jr., legal fees $ 1,500.00 05/12/04 - Sandra K. Sassaman, reimburse expenses. $ 104.56 postage 33.16; supplies 20.64; locks to secure Kiner Boulevard. 05/12/04 Sandra K. Sassaman, reimburse expenses, $ 500.00 on account of auto mileage -5- 05/27/04 - Sandra K. Sassaman, reimburse auto mileage expense, total miles 3,450. 572 @.36 cents = $205.92; 2,878 @ 37.5 cents = 1,079.25, total $1,285.17; paid 5/12 $500, balance due. $ 785.12 06/03/04 - Dale F. Shughart, Jr., legal fees $ 3,504.00 06/07/04 - Dale F. Shughart, Jr., legal fees $ 390.50 08/18/04 - MetEd, electric $ 24.56 SUBTOTAL - $67,497.40 Reserve for the following: Register of Wills, Costs of Account, estimated $ 500.00 Dale F. Shughart, Jr., final legal fees, estimated $ 2,700.00 Sandra K. Sassaman, on account of Executrix commission $ 1,619.09 TOTAL DISBURSEMENTS OF PRINCIPAL PRINCIPAL BALANCE BEFORE DISTRIBUTIONS $72,316.49 REMAINING PRINCIPAL BALANCE FOR DISTRIBUTION $ -0- RECEIPTS OF INCOME Interest: Waypoint Bank checking account #1800031668 .02 Waypoint Bank savings account #022801 .28 .30 TOTAL INCOME $ .30 DISBURSEMENTS OF INCOME: Reserve: Sandra K. Sassaman, Executrix commission $ .30 BALANCE OF INCOME FOR DISTRIBUTION $ 0.00 COMBINED BALANCE FOR DISTRIBUTION $ 0.00 -6- UNPAID CLAIMS BY PRIORITY: 1. Sandra K. Sassaman, Executor's fee based upon asset value $3,750, amount unpaid (Priority 1) $ 2,106.10 2. Sandra K. Sassaman, guardian for Brandon D. Hoffman, a minor, family exemption (Priority 2) $ 3,500.00 3. Siemens Savings Plan, balance of unsecured loan (Priority 6) $15,144.70 4. Direct Merchants Bank, balance due on MasterCard (Priority 6) $ 2,069.60 5. West Shore Tax Bureau, 2003 income taxes due (Priority 6) $ 733.22 6. ERA Mortgage, potential deficiency judgment on real property at Kiner Boulevard (difference between balance due on mortgage and final sale proceeds), amount unknown (Priority 6) 7. Department of Veterans Affairs, potential deficiency judgment on real property at Kiner Boulevard (Difference between balance due on mortgage and final sale proceeds), amount unknown (Priority 6) -7- Sandra K. Sassaman, Executrix of the Estate of Jack D. Hoffman, deceased, hereby declare under oath that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account and Schedule of Distribution is true and correct and fully discloses all significant transactions occurring during the accounting period, that all known claims against the Estate have been paid in full, that to her knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. /sandra- K. Sass~3n~n, Exe~ut~rix STATUS REPORT UNDER RULE 6.12 Name of Decedent: Jack D. Hoffman Date of Death: December 14, 2003 Admin. No. 21-03-1047 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No X d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached t0~his report~i~ Date: October 14, 2004 Supreme Court I D 1937 35 East High Street, .Suiteic~03 Carlisle, PA 17013 (717) 241-4311 Counsel for Personal Representative