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02\-OI-ct33
RELEASE
WHEREAS, Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst
Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust
Company, is the duly appointed Trustee under Agreement with Pauline A. Mehring of
Cumberland County, Pennsylvania; and
WHEREAS, Rona]d L. Finkenbinder as Power of Attorney for his mother, Pauline A.
Mehring, has requested the trust account be terminated; and
WHEREAS, the said Trustee has submitted to the said Ronald L. Finkenbinder an
account of its Trusteeship, which has been examined and approved by the said Ronald L.
Finkenbinder; and
WHEREAS, in order to save the expense and delay incident to filing said account in the
Orphans' Court Division of the Court of Common Pleas of Cumberland County and having the
same confirmed, the said Ronald L. Finkenbinder has requested the Trustee to make settlement
with him at once.
AND THEREFORE KNOW ALL MEN BY THESE PRESENTS that I, the said Ronald
L. Finkenbinder have this day had and received of and from Allfirst Trust Company of
Pennsylvania, N.A., formerly Allfirst Bank, formerly known as FMB Bank, Successor by merger
to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid, the sum of one hundred
eighty-two thousand five hundred nine dollars and six cents ($] 82,509.06) in cash and assets as
follows:
Bonds
$25,000.00 Pittsburgh, PA Water 4.400% 9/01/0]
$20,000.00 Woodland Hills Sch. A 4. ]50% 9/01/02
$40,000.00 Luzerne County, PA B 4.300% ]115/05
$40,000.00 Montgomery, PA School 4.250% 2/]5/06
$40,000.00 Pike County, PA Rfdg. 4.400% 10/01/07
in kind and in full settlement and satisfaction of all such sum or sums of money as are due me by
reason of said Trusteeship, and THEREFORE ] DO BY THESE PRESENTS remise, release,
quit-claim and forever discharge the said Allfirst Trust Company of Pennsylvania, N.A., formerly
Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and
Trust Company, its successors and assigns, and of and from all actions, suits, payments, accounts,
reckonings, claims and demands whatsoever for or by reason thereof, or of and from all other
acts, matters, and things whatsoever including gross negligence, to the day of the date hereof.
]N WITNESS WHEREOF, I have hereunto set my hand and sea] this
day of , 200 I.
WITNESS:
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Ronald L. Finkenbinder
Power of Attorney for Pauline A. Mehring
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RELEASE
WHEREAS, Allfirst Trust Company of Pennsylvania, N.A., formerly known as
Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit
Bank and Trust Company, is the duly appointed Trustee under Agreement with Casper C.
B. Mehring of Cumberland County, Pennsylvania; and
WHEREAS, in accordance with Item 3, Paragraph 8 under Trust Agreement
dated May 8, 1989, Pauline A. Mehring has the power to withdraw such amounts from
Principal as she shall desire from time to time including the entire exhaustion of the
Principal; and
WHEREAS, Ronald L. Finkenbinder as Power of Attorney for his mother,
Pauline A. Mehring, has exercised this right; and
WHEREAS, the said Trustee has submitted to the said Ronald L.
Finkenbinder, an account of its Trusteeship, which has been examined and approved by
the said Ronald L. Finkenbinder; and
WHEREAS, in order to save the expense and delay incident to filing said account
in the Orphans' Court Division of the Court of Common Pleas of Cumberland County and
having the same confirmed, the said Ronald L. Finkenbinder has requested the Trustee to
make settlement with him at once.
AND THEREFORE KNOW ALL MEN BY THESE PRESENTS that I, the said
Ronald L. Finkenbinder have this day had and received of and from Allfirst Trust
Company of Pennsylvania, N.A., formerly Allfirst Bank, formerly known as FMB Bank,
Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid,
the sum of two hundred forty-seven thousand nine hundred twenty-eight dollars and
forty-two cents ($247,928.42) in cash and assets as follows:
Bonds
$25,000.00
$20,000.00
$30,000.00
$30,000.00
Pennsylvania St. 2nd 5.000% 6/15/02
Philadelphia, PA Wtr. 5.000% 6/15/02
Luzerne County, PA 4.150% 1/15/03
Mount Carmel, P A Area 4.250% 10/15/04
Common Stocks
5,800 Shs. Teco Energy, Incorporated
2,000 Shs. Union Pacific Corporation
in kind and in full settlement and satisfaction of all such sum or sums of money as are
due me by reason of said Trusteeship, and THEREFORE I DO BY THESE PRESENTS
remise, release, quit-claim and forever discharge the said Allfirst Trust Company of
Pennsylvania, N.A., formerly Allfirst Bank, formerly known as FMB Bank, Successor by
merger to Dauphin Deposit Bank and Trust Company, its successors and assigns, and of
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and from all actions, suits, payments, accounts, reckonings, claims and demands
whatsoever for or by reason thereof, or of and from all other acts, matters, and things
whatsoever including gross negligence, to the day of the date hereof.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
,2001.
day of
WITNESS:
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Ronald L. Finkenbinder
Power of Attorney for Pauline A. Mehring
4/.
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STATE OF JJCv.J -JErs V
COUNTYOF Ct'p€ Hy
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On this, the '; ~ day of :) f:p 11 fY1 bcs- , 200 I, before me, a Notary
Public in and for said State and County, personally appeared Ronald L. Finkenbinder,
known to me (or satisfactorily proven) to be the person whose name is subscribed to the
foregoing Receipt and Release and acknowledged that he executed the same for the
purposes therein contained and desires that the same be recorded as such.
WITNESS my hand and Notarial Seal.
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NOTARY'PU' Iq,'\LC'" u;':' ~'~;:,;',c:;:RSEY
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My Commission Expires September 22. 2004
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Register of Wills of CUMBERLAND, County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of PAULINE A. MEHRING
No. 0:)/- CJ /- 9..q,"-~
Also known as
, Deceased
Social Security No.
171-28-4412
RONALD L. FINKENBINDER
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
A. Probate and Grant of Letters and aver that Petitioner is the executor named in the Last Will of
the Decedent, dated
May 8, 1989
and codicil(s) dated
October 1. 1990
c ;f3tc:::rt- C ,tis iV1..>i. vl'" u..- ~ t J ,:;(J:: e ~,
State relevant circumstances, e.g, renunciation, death of Executor, etc,
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of
the documents offered for probate; was not to victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(d.b,n.c.l.a.: pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following
spouse (if any) and heirs:
Name
RelationshiD
Residence
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at
60 North Eiqhth Street, Borouqh of Lemoyne, Cumberland County. PA
(List street, number and municipality)
Decedent, then ~ years of age, died at Forest Park Health Center
(Location)
(Z/2t/OV-
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property.....................................................................$_ 1.508.500.00
(If not domiciled in PA) Personal property in Pennsylvania.....................................$
(If not domiciled in PA) Personal property in County....................................................$
Value of real estate in Pennsylvania ......................................................................................................................$ 108,470.00
T otal......................................................................................................... $ 1 .616 , 970 .00
Real Estate situated as follows: 60 North Eiqhth Street, Borouqh of Lemoyne. Cumberland County. PA
Wherefore, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the
appropriate form to the undersigned:
,--r~4~./~
T ed or rinted name and residence
Ronald L. Finkenbinder
Box 65, Bowmansdale, PA 17008-0065
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COMMONWEALTH OF PENNSYLVANIA
Oath of Personal Representative
COUNTY OF CUMBERLAND
The Petitioner(s) above-named swear(s) and 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 representative(s)
of the Decedent, Petitioner(s) will well and truly administer the estate according to law,
Sworn to and affirmed and subscribed
Before me this ~__ day of
~ /'7~..
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RONALD L. FINKENBINDER
January, 2003.
Ot4!7";2/1f5~ a~
No.
~/-o/- 9.8&
Estate of
PAULINE A. MEHRING
, Deceased
Social Security No: 171-28-4412 Date of Death: December 21. 2002
AND NOW 2;,,~u n~ q , 2003, in consideration of the Petition on the reverse side
hereon, sat' factory pro having been presented before me,
IT IS DECREED that Letters Testamentary
are hereby granted to RONALD L. FINKENBINDER
d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate
in the above estate and that the instrument(s) dated May 8. 1989 and October 1. 1990
described in the Petition be admitted to probate and filed of record as the last Will of the Decedent.
FEES
Letters...... ............ .........
Short Certificate(s)
Ren u nciation..............
Affidavit ( )..................
Extra Pages ( ).......
CodiciL..........................
JCP Fee.......................
Inventory......................
Other..............................
TOTAL.........
$ at ~ (")('")
$ /~-: GJO
$
$
$ ~~ CJO
$ /t').~ -5'7)
$ /0.00
$
$
$ ~.q9~O
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Register of Wills ~ /2U ~
Attorney: Edmund G. Myers
I.D. No: 20558
Address: Johnson. Duffie. Stewart & Weidner.
301 Market Street. P.O. Box 109. Lemoyne. PA 17043-
Telephone: 717-761-4540
.
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lEast lOill attb Wtstattttttt
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PAULINE A. MEHRING
I, PAULINE A. MEHRING, of the Borough of Lemoyne, Cumb.~rland Counry,
Pennsylvania, being of sound and disp0sing mind, memory and understanding, co
hereby make, publish and declare this as and for my Last Will and Testament,
hereby revoking and making void any and all wills or codicils at any time
heretofore made by me.
ARTICLE I
I direct the payment of all my legal debts, and the expenses of my last
illness and funeral from my Estate as soon after my death as conveniently may
be' done.
ARTICl.E II
I give and bequeath my jewelry, clothing, household and personal effects
and other tangible personalty of like nature (not including cash or
securities), together with any existing insurance thereon, unto my husband,
CASPER C. B. MEHRING, provided he survives me by thirty (30) days.
Should my
h'tsoand, CASPER C. B. MEHRING, not be living on the thirty-first (31st) day
following my death, I give and bequeath the same unto my son, RONALD L.
FINKENBINDER, provided
he is then living, with the suggestion that lJly son,
RONALD L. FINKENBINDER, in the exercise of his sole discr~tlcn, divide and
distribute the same, in kind, among the following :)f my grandchildren, THOHAS
CHARLES FINKENBINDER, JODY BETH FLEMHING and LINDA JO NEL FORNTNEY, and a1'Y
items not distributed to the foregoing grandchildren, be divided arid
distributed unto KAREN SHEAFFER HOHLER, New Cumber Laad Pennsylv,mL.1 ar,d TUTA
HUDZINKSI, Lemoyne, Pennsylv.lnia, a3 he shall detennine.
I fu::-tr,E'r'.;uggest
that any items not so chosen or distributed in kind to those named in this
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Article shall be sold at private sale and the proceeds distributed as part of
the residue of my Estate. In the event my son, RONALD L. FINKENBINDER, is not
living on the thirty-first (31st) day following my death, I give and bequeath
the same unto my daughter-in-law, PATRICIA C. FINKENBINDER, if she is then
living, with the suggestion that she distribute the same in the same fashion
heretofore set forth.
ARTICLE III
Provided my husband, CASPER C. B. MEHRING, shall survive me for a period of
thirty (30) days, I give and devise my land and dwelling house at No. 60 North
Eighth Street, Lemoyne, Pennsylvania, to my said husband during his life or so
long as he remains unmarried, provided, however, that he shall keep the
buildings on said premises adequately insured against loss or damage by fire
and other insurable casualties, shall pay all premiums for such insurance, all
taxes, assessments and municipal charges against the same and shall maintain
and keep the premises in good condition and repair. My said husband shall have
the right and option, during the continuance of his life estate or upon his
remarriage, to purchase said property at a price to be agreed upon by him and
my son, RONALD L. FINKENBINDER, or, in the event they do not agree, the
purchase price shall be fixed by three appraisers, one of whom shall be named
by my husband, one by son or, if he is then not living, by his personal
representative, and third by the other two appraisers. My husband shall have
the right to refuse to purchase the property at the price fixed by the
appraisers and to continue in possession of said property under the foregoing
provisions of this Will. If he chooses to purchase the property, settlement
shall be made within sixty (60) days after the purchase price has been
determined. If my husband shall purchase said property, I give and bequeath
one half (1/2) of the purchase price to him and the other one half (1/2) of the
purchase price to my son, RONALD L. FINKENBINDER. If my husband does not
survive me for thirty (30) days or his life estate is terminated by his death
or remarriage or failure to comply with the conditions hereby imposed or by his
voluntary act evidenced by an appropriate written document signed and
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acknowledged by him, I give and devise the real estate unto my son, RONALD L.
FINKENBINDER. If my son shall not then be living, I direct that the said real
estate shall be sold by private sale by my Executor or successor, and I give
and bequeath the net proceeds from such sale unto the following of my
grandchildren, LINDA JO NEL FORTNEY, THOMAS CHARLES FINKENBINDER and JODY BETH
FLEMING, in equal shares, provided that should any of my grandchildren above
named not be living at the time for distribution, I give and bequeath such
deceased grandchild's share unto his or her issue, per stirpes by
representation, and if there be a failure of same, then I direct that such
grandchild's share shall be divided equally among my surviving grandchildren
named in this Article III of my Will.
ARTICLE IV
I give, devise and bequeath all the rest, residue and remainder of my
Estate, of whatever nature and wherever situate, unto DAUPHIN DEPOSIT BANK AND
TRUST COMPANY, Trustee under Revocable Living Trust Agreement dated
;1AA'A>! ,f ' 1989.
ARTICLE V
In the event said Trust, referred to in Article IV hereof, is no longer in
existence at the time of my decease, and in the event my husband, CASPER C. B.
MEHRING, is living on the thirty-first (31st) day following my death, and if
the federal estate tax due because of my death will be reduced by making this
gift for his benefit, I devise and bequeath unto DAUPHIN DEPOSIT BANK and TRUST
COMPANY, in TRUST, the least amount (based upon the values as finally
determined for federal estate tax purposes) as shall be needed for the federal
estate tax unlimited marital deduction to reduce the federal estate tax to the
lowes t possible figure after full use of all other deductions and credits
allowable in calculating the federal estate tax, except that such amount shall
be calculated without regard to the augmenting of my taxable estate by reason
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of generation-skipping transfers and without regard for any credit for state
death taxes that would not otherwise be payable. Accordingly I direct that:
A. If the marital deduction or any similar benefit is allowable with
respect to any property, including property held by entireties, which my
husband has received prior to my death or at my death will receive
otherwise and pursuant to this Article V, the value of such property shall
be taken into consideration in calculating the size of the gift under this
Article V.
B. No property ineligible for the marital deduction or any similar benefit
shall be distributed to this gift for my husband, CASPER C. B. MEHRING,
pursuant to this Article V.
C. Either cash or investments or both may be allocated to this gift under
this Article V.
D. Any property allocated under this Article V in kind shall be valued at
the value at which it is finally included in my gross estate for federal
estate tax purposes, provided that the aggregate market value thereof on
the date of allocation (plus the value is finally determined for federal
estate tax purposes of all other property qualifying for the marital
deduction) is at least equal to the dollar value of the marital deduction
as finally determined for federal estate tax purposes.
E. My husband, CASPER C. B. MEHRING, shall be paid the entire income from
the principal in monthly installments.
F. My husband, CASPER C. B. MEHRING, is hereby given a power to appoint by
Will to his estate or to others, in such manner and for such estates as he
may appoint, exercisable only by specific reference by him alone and in all
events over the principal of this Trust.
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G. As much of the principal of this Trust as the Trustee may from time to
time think advisable for the support of my husband or during illness or
emergency shall either be paid to him or else applied directly for his
benefit by the Trustee.
H. In addition to the above provisions, my husband, CASPER C. B. MEHRING,
shall have the power to withdraw such amounts from principal as he shall
desire from time to time including the entire exhaustion of principal.
1. If my husband, CASPER C. B. MEHRING shall fail, either wholly or in
part, to exercise effectively the power of appointment created in the
preceding Paragraph F, the unappointed princ ipal shall be added to, and
thereafter treated as a part of, the principal of my residuary estate
passing under Article VII hereof, provided that the Trustee shall first
deduct and pay to the personal representative of my husband's estate an
amount equal to the increase in federal and state death taxes and any
increased administration expenses which his estate will have to pay because
of the inclusion of the principal of this Trust in his estate for tax or
administration purposes.
J. If any provision of my Will shall result in depriving my estate of the
marital deduction for federal estate tax purposes, such provision is hereby
revoked and my Will shall be read as if any portion thereof inconsistent
with the allowance of the marital deduction for federal estate tax purposes
is null and void.
ARTICLE VI
In the event the Trust, referred to in Article IV hereof, is no longer in
existence at the time of my decease, and in the event my husband, CASPER C. B.
MEHRING, is living on the thirty-first (31st) day following my death, I give,
devise and bequeath all rest, residue and remainder of my Estate of whatever
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nature and wherever situate, including any property over which I shall have a
power of appointment other than such power given to me in any will or inter
vivos trust of my husband, unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY, in
TRUST, for the following uses and purposes:
A. To pay the net income therefrom to my husband, CASPER C. B. MEHRING,
for and during his lifetime, in monthly installments.
B. As much of the principal of this trust as Trustee in l.ts sole
discretion may think advisable for the support of my husband or during
illness or emergency, shall either be paid to him or else applied directly
for his benefit by the Trustee after taking into account his other readily
available assets and sources of income and support.
C. My Trustee may apply the net income of this Trust for the support of my
husband, CASPER C. B. MEHRING, should he by reason of age, illness or other
cause in the opinion of the Trustee be incapable of disbursing it.
D. Upon the death of my husband, CASPER C. B. MEHRING, the then remaining
principal and any undistributed income thereon shall be distributed unto
the beneficiaries, and in the amounts and for the purposes set forth in
Article VII hereof.
ARTICLE VII
In the event the Trust referred to in Article IV is no longer in existence
at the time of my decease, and in the event my husband, CASPER C. B. MEHRING,
is not living on the thirty-first (31st) day following my death, I direct the
following:
A. I make the following pecuniary bequests:
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1. I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars each
unto KAREN SHEAFFER MOHLER and LANA SHEAFFER FORCONI.
2. I give and bequeath the sum of Fifteen Thousand ($15,000.00) Dollars
unto BEULAH SHEAFFER.
If any of the persons named in the foregoing, namely KAREN SHEAFFER MOHLER,
LANA SHEAFFER FORCONI or BEULAH SHEAFFER, predeceases me, I give and bequeath
such beneficiary's legacy unto her issue, per stirpes by representation, and if
such beneficiary has no living issue, I direct that such bequest shall lapse
and become a part of my residuary estate.
3. I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars unto
RITA HUDZINSKI.
4. I give and bequeath the sum of Five Thousand ($5,000.00) Dollars each
unto each of the following: NEVIN MOHLER, LARRY MOHLER, EVELYN F. HEAGY and
GOLDIE MOHLER.
5. I give and bequeath the sum of Twenty Thousand ($20,000.00) Dollars unto
my granddaughter, WENDY ANN CAMPBELL, Harrisburg, Pennsylvania.
In the event any person named in this Article VII, Paragraph A, Sections 3,
4 and 5, predeceases me, the bequest to such L~gatee shall lapse and become a
part of my residuary estate.
6. In the event that any of the beneficiaries named in this Article VII,
Paragraph A, Sections 1 through 5, shall have received a bequest as a
beneficiary under the Will or any Trust in effect or taking effect on the death
of my husband, CASPER C. B. MEHRING, I direct that the bequest set forth herein
shall be reduced by such amount.
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B. All the rest, residue and remainder of my Estate, of whatever nature
and wherever situate, including any property over which I have a power of
appointment and in particular the property subject to the power of appointment
given to me in the Will or Trust of my husband, CASPER C. B. MEHRING, I give,
devise and bequeath unto my son, RONALD L. FINKENBINDER, and my grandchildren
named as follows: THOMAS CHARLES FINKENBINDER, JODY BETH FLEMING, and LINDA JO
NEL FORTNEY, in equal shares per capita, but the issue of any said
beneficiaries who predecease me shall receive the share of such deceased
beneficiary by representation per stirpes.
ARTICLE VIII
In the event I am not survived by my son or any of my grandchildren above
named in Article VII, Paragraph B, or their issue, I give, devise and bequeath
all the rest, residue and remainder of my estate unto HOLY SPIRIT HOSPITAL,
Camp Hill, Pennsylvania, to be used only for the acquisition of equipment for
said Hospital.
ARTICLE IX
I direct that all estate, inheritance, legacy, succession or transfer taxes
(including any interest and penalties thereon) imposed by the laws of any state
or the federal government now or hereafter in force with respect to all
property taxable under such laws by reason of my death, whether such taxes be
payable by my estate or by any recipient of such property, shall be paid by my
Executor or Executors out of my residuary estate (described in Article VI or
Articles VII and VIII as the case may be) as part of the expenses of
administration thereof without apportionment and with no right to reimbursement
from any recipient of any such property.
ARTICLE X
I name, constitute and appoint my husband, CASPER C. B. MEHRING, to be the
Executor of this, my Last Will and Testament. If he shall not survive me or
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for any reason be unwilling or unable to qualify, or having qualified as
Executor, shall die, resign or be removed, I name, constitute and appoint
RONALD L. FINKENBINDER to be Executor of this Will. In the event that RONALD
L. FINKENBINDER fails to qualify or ceases to so act, I name, constitute and
appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY Alternate Executor to complete
the administration of my Estate.
ARTICLE XI
I name, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY,
Harrisburg, Pennsylvania, guardian of any property which passes under this Will
or otherwise to a minor with respect to which I am authorized to appoint a
guardian and have not otherwise specifically done so, provided tha t this
appointment of a guardian shall not supersede the right of any fiduciary in its
discretion to distribute a share where possible to the minor or to another for
the minor's benefit. Such guardian shall have the power to use principal as
well as income from time to time for the minor's support and education
(including college education, both graduate and undergraduate) without regard
to his or her parents' ability to provide for such support and education, or to
make a payment for these purposes, without further responsibility, to the minor
or to the minor's parents, or to any person taking care of the minor.
ARTICLE XII
In addition to the powers granted by law, my Executor(s) and Trustee shall
have the following discretionary powers, applicable to principal and income,
which shall be exercisable without leave of court and shall continue until
distribution is actually made:
A. To accept and retain any or all property, including stock or other
securities of the Trustee or of a holding company controlling the Trustee;
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B. To buy investments at a premium or discount;
c. To give proxies, both ministerial and discretionary;
D. To compromise claims;
E. To join in any merger, consolidation, reorganization, voting trust pIa, or
other concerted action of security holders, and to delegate discretionary duties with
respect thereto;
F. To sell, to exchange, to improve, or to lease for any period of time, any real
or personal property; and to give options for sales, exchanges, or leases;
G. To allocate any property received or charge incurred to principal or inco e or
partly to each, without being obliged to apply the usual rules of trust accounting
H. To distribute in cash or in kind or partly in each.
IN WITNESS WHEREOF, I have hereunto set my hand and seal, this
xTh-
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d y of
~
, 1989.
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L.( /?-o.. ~ c-(, :/ ~
PAULINE A. ME RING
(SEAL)
Signed, sealed, published and declared by the above--named Testatrix, as and
for her Last Will and Testament, in the presence of us, who at her request, in
her presence and in the presence of
names as witnesses.
~(b~:ereunto
subscribed our
C!l~J"~-r
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ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
ss:
COUNTY OF CUMBERLAND
I, PAULINE A. MEHRING, whose name is signed to the 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.
24~ a'J.z?p~U7
PAULINE A. RING
Sworn to or affirmed and acknowledged before me, by PAULINE A. MEHRING,
this
('~~, day of y...., ~
, 1989.
~. ~.
! .M..;y.../t .~ ~v,,'-->-.
Notary" blic 'G""
NOTARIAl SEAL
DIANNE LENIG, IIOTARY PUiLIC
LEMOYNE BOlO. CIMBERLAND CO
MY ClMMISSIQN EX'I~ES DEC. 21, 1989
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AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
ss:
COUNTY OF CUMBERLAND
We, '~YV"",-."Q ~. '<'<~\"'J
whose names are signed to the
.' C"\
and C. (l ~~I\'~'''-' '0'" the witnesses
foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw the Testatrix
sign and execute the foregoing instrument as her Last Will and Testament; that
she signed willingly and that she executed it as her free and voluntary act for
the purposes therein expressed; that each of us in the hearing and sight of the
Testatrix signed the Will as witnesses; and that to the best of our knowledge,
the Testatrix was at that time eighteen (18) or more years of age, of sound
mind and under no constraint or undue influence.
'/
~1VJ( /2 fir-
(/L2fJ,j~1
Sworn to or affirmed and
subscribed to before me by ~-.N& ~.~J'
, witnesses, this <tJ ~ day of Y"'() '~ '
and C. (t ~ W~/,'-Q./'-' :75.
1989.
",. .
~"v'~ ~~~
Notary 'P 1 ic, "'
NOTARIAl SEAL
DIANNE LENIG, IOTARY PUBLIC
LEMOYNE BORO. CUMBERLAND CO.
NY COMMISSION EXPIRES DEC. 21, 1989
-12-
-T
K~n/wl/092490/Mehring.COD
~ <;
'"'
CODICIL TO
1lIast lIill &ttb mt~tattttttt
of
PAULINE A. MEHRING
I, PAULINE A. MEHRING, of the Borough of Lemoyne, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and understanding, do
hereby make, publish and declare this to be the sole Codicil to my Last Will
and Testament dated May 8, 1989.
Item I. I hereby revoke Article X, of my Will and in lieu thereof provide
as follows:
ARTICLE X
I name, constitute and appoint my husband, CASPER C. B. MEHRING, to be the
Executor of this, my Last Will and Testament. If he shall not survive me or
for any reason be unwilling or unable to qualify, or having qualified as
Execu tor, shall die, resign or be removed, I name, constitute and appoint
RONALD L. FINKENBINDER to be Executor of this Will. In the event that RONALD
L. FINKENBINDER fails to qualify or ceases to so act, I name, constitute and
appoint THOMAS CHARLES FINKENBINDER to be Executor of this Will. In the event
that THO~.:\S CHf,RLES FINKENBINDER fails t.o qUa.lify or c<::ases to so act., I name,
constitute appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY Executor to complete
the administration of my Estate. I direct that no fiduciary apIJointf~d
hereunder shall be required to post bond for the faithful administration of the
duties required in any jurisdiction.
- - ----,-----
-. ,,"
.......
.
, ..
kah/wl/092490/Mehring.COD
Item II. In all other respects, I hereby ratify, confirm and republish my
Last Will and Testament dated May 8, 1989, together with this Codicil as and
for my Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
Isr
day
of 0 CX~JU1
, 1990.
; /'j ,
,,4A~A;~/h<::
PAULINE
,.."-;' "'\ -1'"\ ,:" I
'/ I" i
(.. V ' j ~IUi n -'/7-'1"'1- (SEAL)
A. MEHm_G ,/
~/
Signed, sealed, published and declared by the above-named Testatrix, as and
fer the sole Codicil to her Last Will and Testament dated May 8, 1989, in the
presence of us, who at her request, in her presence and in the presence of each
other, have hereunto subscribed our
,
..
. , .
..
. .
".
kah/wl/092490/Mehring.COD
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
ss:
COUNTY OF CUMBERLAND
We, PAULINE A. MEHRING, ~~-~
~v,J.~~.\......
respectively, ,,,hosp names are signed to the attached or foregoing instro.lment,
)~. .~~w
, the Testatrix and the witnesses,
and
being first duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as the sole Codicil to her Last
Will dated May 8, 1989, and that she had signed willingly and that she executed
it as her free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the Testatrix, signed the
Will as witness and that to the best of his/her knowledge the Testatrix was at
that time eighteen years of age or older, of scund mind and under no constraint
or undue influence.
/
(7
Subscribed, sworn to and acknowledged before
Testatrix, and subscribed and sworn to before me by
a~d 2~""w~J.~ VJ, ~ ~ witnesses,
~.JL \... , 1990.
me by PAULINE A. MEHRING,
--~~ \~. vv-J...--/
(\ .
this , ''1k'~ day of
~
NOTARIAL SEAL
DIANnE lENIG. NOTARY PUBLIC
lEM()YH[ BOIlO. CUMBERLAND CO.
MY COMHIS~IOH EXPIRtS DEC. 22~ 1993
~ .
, <:::::--..
. ':}V\';;;tar~:~'
c::?-.
SUPPLEMENTAL
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: PAULINE A. MEHRING
Date of Death: December 21, 2002
Will No.: 2001-00933
Admin. No.:
To the Register:
I certify that notice of beneficial interest 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
~I'j .
/
Name
The following beneficiary was inadvertently
Omitted from the previously filed Certification.
Address
Goldie Mohler
904 Walnut St., Lemoyne, PA 17043
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None.
Date: ':;;"/"-/0)
~AJ [) ~
Signature
Name: Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
Address 301 Market St.
P. O. Box 109
Lemoyne, PA 17043-0109
Telephone (717) 761-4540
Capacity: Personal Representative
X Counsel for personal representative
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TO Register of Wills Office FROM
Cumberland County Courthouse JOHNSON, DUFFIE, STEWART &. WEIDNER
1 Courthouse Square Attorneys at Law
Carlisle, PA 17013-3387 P.O. Box 109
Lemoyne, P A 17043
(717) 761-4540
(717) 761-3015
SUBJECT: DATE: March 10, 2003
Estate of Pauline A. Mehring
No. 21-01-00933
000: December 21, 2002
Enclosed is a check in the amount of $120,000.00 as a payment on account of
Inheritance Tax for the above-captioned Estate, being made within the 90 days to allow for the
5% discount.
SIGNED: Edmund G. Mvers csh
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MYERS EDMUND G ESQUIRE
301 MARKET STREET
POBOX 109
LEMOYNE, PA 17043
u_n_n fold
ESTATE INFORMATION: SSN: 171-28-4412
FILE NUMBER: 2101-0933
DECEDENT NAME: MEHRING PAULINE A
DATE OF PAYMENT: 03/11/2003
POSTMARK DATE: 03/10/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 12/21/2002
NO. CD 002275
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $120,000.00
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TOTAL AMOUNT PAID:
$120,000.00
REMARKS: RONALD FINKENBINDER
C/O EDMUND G MYERS ESQUIRE
CHECK#1009
SEAL
INITIALS: VZ
RECEIVED BY:
REGISTER OF WILLS
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
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Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate of MEHRING, PAULINE A.
No. 21 - 01 - 00933
also known as
Date of Death 12/21/2002
, Deceased
Social Security No. 171-28-4412
Ronald L. Finkenbinder
----~_.--._..~..~----....--.------.._...___.. --------0..__- _ ____._.___._~____
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.
Attorney:
EDMUND G. MYERS
Personal Repr~ative (J r-...
__ Signature:~ h1A ~!JJ j)!J:LJ'~ ~
Ron~~~bmder
Signature:
I.D. No.:
20558
Signature:
----c::r------ -
\.,... ;
Address:
301 Market Street
P. O. Box 109
Lemoyne, P A 17043-0109
Telephone: 717/761-4540
Address: Box 65
Bowmansdale, P A 17008
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Personal Property
TelePhO~6C7775__"J_ _
Dated: 3 tJ >-pp~
.... ---r----I---- .::
Allfirst Bank - Checking Account No. 00594-6407-0
Date of death balance, plus accrued interest
1,439.75
Forest Park Health Center - refund
December charges prepaid
1,430.17
Household Goods - appraised value
1,830.00
Schwab One - Investment Account No. 6288-4766
Various Investments: Date of Death Value
1,679,312.84
Schwab One Investment Account -
refund of Management Fee
1,283.79
U.S. Treasury - refund due - decedent's final 2002 - Form 1040
3,857.00
Total Personal Property
$1,689,153.55
(Attach additional sheets if necessary)
Total Personal Property and Real Estate
$1,801,653.55
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
continued
Estate of MEHRING, PAULINE A.
No. 21 - 01 - 00933
also known as
Date of Death 12/21/2002
, Deceased
Social Security No. 171-28-4412
Real Estate
Real Estate - No.GO North Eighth Street, Borough of
Lemoyne, Cumberland County, PA
Deed Book T, Volume 13, Page 53
Appraised Value - Copy of Appraisal attached
112,500.00
Total Real Estate
$112,500.00
2
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MYERS EDMUND G
301 MARKET STREET
POBOX 109
LEMOYNE, PA 17043
_____u_ fold
ESTATE INFORMATION: SSN: 171-28-4412
FILE NUMBER: 2101-0933
DECEDENT NAME: MEHRING PAULINE A
DATE OF PAYMENT: 08/01/2003
POSTMARK DATE: 07/31/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 12/21/2002
NO. CD 002860
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $8,514.04
I
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I
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TOTAL AMOUNT PAID:
$8,514.04
REMARKS: EDMUND G MYERS ESQUIRE
CHECK#1017
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REV .1500 EX + (6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DE PT. 280601
HARRISBURG. PA 17128.0601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
MEHRING, PAULINE A.
DATE OF DEAn.J (MM-DD-YEARj-
DATE OF BIRTH (MM-DD-YEAR)
12/21/2002
03/29/1904
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
21 01 00933
__I __C;O_UNTY CODE_'1"EAR___ NUMBER____
---. .-- -'--~ --".-.-" ~,-~-
SOCIAL SECURITY NUMBER
171-28-4412
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
__.____ ____ n__'__________
SOCIAL SECURITY NUMBER
6. Decedent Died Testate (Attach copy
01 Will)
9. Litigation Proceeds Received
4a. Fulure Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10. Spousal Poverty Credit (date of death between
03. Remainder Return (dEite of death -prior to 12-13~
181 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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2,902,064.51
1 Original Return
2. Supplemental Return
4. Limited Estate
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NAME
EDMUND G. MYERS
FIRM NAME (II applicable)
Johnson, Duffie, Stewart & Weidner
~ELEPHONE NUMBER
717/761-4540
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
. COMPLETE MAILING ADDRESS
301 Market Street
P. O. Box 109
Lemoyne, PA 17043-0~o.9
(1 ) 112,500.00
---.---------
(2) None
(3) None
(4) None
(5) 1,689,153.55
__._w_..._.____.
(6) None
~- -
(7) 1,100,410.96
(9) 40,315.01
,-"--------
(10) 5,531.07
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax(Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15. Amount of Line 14 taxable at the spousal tax rate. x .00 (15)
or transfers under Sec. 9116(a)(1.2) -----'---
z 2,796,218.43 .045 (16)
0 16.Amount of Line 14 taxable at lineal rate x
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Q. 17. Amount of Line 14 taxable at sibling rate x .12 (17)
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19. Tax Due (19)
20. 0
Copyright 2000 form software only The Lackner Group, Inc.
.
(11 ) 45,846.08
(12) 2,856,218.43
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(14) 2,856,218.43
-~-_.---
125,829.83
_.._----_...~.._-~
9,000.00
134,829.83
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
60 North Eighth Street
CITY
i STATE PA
-I~--------~"-
I ZIP 17070
New Cumberland
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
120,000.00
----- -- -_...------
6,315.79
134,829.83
Total Credits (A + B + C)
(2) 126,315.79
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4)
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
8,514.04
8,514.04
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;............................................................................. ~ ;
~: ~:~::~ :h~e~;~;i:~~~:~~~~s~:~. ~~~.I.I. .~~~. :~~. ~~~~~.~~. t.~~.~.~~~~~~.~. .~~ .i~~ .i.n.~~.~~;..............................~~::::::::::: ~~.'.'.
d. receive the promise for life of either payments, benefits or care?...........................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?..............................--......................................................... --..................... ~
o
o
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death.?.......
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?............................. --.................................................................................
o
~
~
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 scheduies and statements, and to the best of my knowledge and belief. it is true, correct
and complete. Declaration
pree",'" other thanthe-",-erson_alrepresentativeis !lased o~nformatiorl~which preparer has any knowledge, _. _ _ . .._._ __ .___.____. ___
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
~...~a. Id L. F'uke b~r. ' "'..". Box 65 -X ') .
~~ I (?I . ~~ _. _ _ -.!3owmansdale, P~1700~_ _ __ _ 2 ~ 1""'0 ~
. SIGNATURE OF Rsb~~lE F6RFILlN~ RETURN ADDRESS DATE
~P~AR~AN REPRESENTATIVE -ADDRESS- -- - - ~ <~A;:>>J
EDMUND G. MYERS 301 Market Street
P. O. Box 109
Lemoyne, PA 17043-0109
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. 99116 (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. 99116 (a) (1.1) (ii)). The statutedoes 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. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116
1.2) [72 P.S. 99116 (a) (1)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)). A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MEHRING, PAULINE A.
FILE NUMBER
21 - 01 - 00933
All real property owned solely or as a tenant in common must be reported at fair market valuEfair market value is defined as the price
at which property would be excl1anged between a willing buyer and a wining seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts.Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
~-_..._--_...-
112,500.00
Real Estate - No.60 North Eighth Street, Borough of
Lemoyne, Cumberland County, PA
Deed Book T, Volume 13, Page 53
Appraised Value - Copy of Appraisal attached
TOTAL (Also enter on Line 1, Recapitulation)
112,500.00
~
APPRAISAL OF REAL PROPERTY
LOCATED AT:
60 North Eighth Street
Borough of Lemoyne, Cumberland County
Lemoyne, PA 17043
FOR:
Johnson, Duffie, Stewart & Weidner
301 Market Street, P. O. Box 109, Lemoyne, PA 17043-0109
ATTN: Edmund G. Myers, Esquire
AS OF:
December 21, 2002; Date of Death of Pauline A. Finkenbinder Mehring
BY:
Pamela M. Reitenbach
Pa State Certified General Appraiser
and
Karen Damey
PA Slate Certified General Appraiser
L. G. Connor Real Estate Appraisers, L TO
L.G. Connor Real Estate Appraisers
Fonn GA2 - "TOTAL for Windows" i1Ppraisal software by a la mode, inc. - 1-800-ALAMODE
File No. 03-501
January 13, 2003
L. G. Connor Real Estate Appraisers, L TO
2159 Market Street
Camp Hill, PA 17011
Johnson, Duffie, Stewart & Weidner
ATTN: Edmund G. Myers, Esquire
301 Market Street
P. O. Box 109
Lemoyne, PA 17043-0109
RE: Estate of Pauline A. Finkenbinder Mehring
60 North Eighth Street
Borough of Lemoyne, Cumberland County
Lemoyne, PA 17043
Dear Mr. Myers:
Pursuant to your request, we have prepared a COMPLETE APPRAISAL, SUMMARY
REPORT of the property captioned in the "Summary of Salient Features" which follows.
The accompanying report is based on a site inspection of improvements, investigation of
the subject neighborhood area of influence, and review of sales, cost, and income data for
similar properties.
This appraisal has been made with particular attention paid to applicable value influencing
economic conditions and has been processed in accordance with nationally recognized
appraisal guidelines.
The opinion of value conclusion stated herein is of the date of death of Pauline A.
Finkenbinder Mehring on December 21, 2002; as stated in the body of the appraisal, and
contingent upon the certification and limiting conditions attached. The purpose of this
report is to determine an opinion of the estimated retrospective market value of the
subject property for estate settlement purposes. The date of inspection was on January
9, 2003.
Please do not hesitate to contact me or any of my staff if we can be of additional service
to you.
Respectfully,
Form DCVR - "TOTAL for Windows' appraisal software by a la mode, inc. -1-BOO-ALAMODE
SUMMARY OF SALIENT FEATURES
SUbject Address 60 North Eighth Street
Legal Description Included within the addenda of this report
C~y Lemoyne
County Cumberland
State PA
Zip Code 17043
Census Tract 3240..Q106
Map Reference NA
Sale Price $ NA
Date at Sale NA
Borrower / Client Johnson, Duffie, Stewart & Weidner
Lender NA
Size (Square Feet) 1,626
Price per Square Foot
Location Average
Age 55 Yrs
Condition Good
T otai Rooms
Bedrooms 2
Baths 1.5
Appraiser
Date of Appraised Value
Pamela M. Reitenbach, PA State Certified General Appraiser
December 21, 2002; Date of Death
Final Estimate of Value
$ 112,500
FOrni SSG - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE
r<J1 .
Pro ertv Descrinlion FileNo. 03-501
J'rmlertv Address 60 North Eighth Street .~moyne State P A ZipJ;.ode 17043__..._.._.
_ Leoal Description Included within the addenda of this report County Cumberland -----
Assessor's Parcel No. 12-21-0267-237 Tax Vear 02-03 R.E. Taxes $1,472.91 SpeCial ~ssessments $ 0.00
Borrower NA Current Owner The Estate of Pauline A. Finkenbinder Occuaan!: Owner Tenant Y Vacant
.. pronertV rinhts annraised Y Fee Simnle : Leasehold ProiectTvne i l PUD . Condominium (HUDNA onM HOA $ NA /Ma.
jJeiqhborhood_ or Project Name Borough of Lemoyne Map Reference NA Census Trac13240-0106 _._
Sale Price $ NA Date of Sale NA Description and $ amount 01 loan charaes/concessions to be paid by~lIer NA '__ .___.._
.-
Lender/Client Johnson, Duffie, Stewart & Weidner Address 301 Market Street, P. O. Box 109, Lemoyne, PA 1704:)':Q.:!QL.. ---~-------
Annraiser Pamela Reilenbach, .Cert. General ADDralser Address 2159 Market Street, Camo Hill, PA 17011
Location Urban Z Suburban Rural T Predominant .SlnC'E" family hOUSI~ Present land use % I Land use change
Buiit up X Over 75% 25.75% Under 25% I ~.."."' II&~ Iii., O",~. - '"-f N"'''I, ",I,
Growth rate Rapid X Stable Slow Z Owner ~ Low _N~ 2-4 family -----L- In process
Property values Increasing X Stable - Declining ___ Tenant 300+ Hioh 75+ Muhi-family -----L- To
Demand/supply Shortage X In balance .,_~ Over supply Z Vacanl(O-5%) U.[~~,:,lPredomlnanHi.:;L:f Commercial-----L- __
Marketino time Under 3 mos. X 3-6 mos. Over 6 mas. i- Vac 'over 5%1 125-130 25-40 ~~~ ___
Note: Race and the racial composilion of the noighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: The neighborhood boundaries are Indicated on the enclosed neighborhood map inJhe add~d.a..Q!..this rep-"rt,.~._
--
- Factors that affect the marketabilliy of the properties In the neighborhood (proximity to employment and amenities, employment stabimy, appeal to market, etc.):
Schools, shopping, employment, recreation, and houses of worship are all within a 10-20 minute commute from the subiect property. Average property
.. maintenance programs were observed. Employment stability is good due to the State Capitol in Harrisburg, the Army Supply !:lepot in New Cumberland. the
.!'l~val Supply Depot in Mechanicsburg, as well as the expanding east shore area. Steady price increases and M~S statistics indicate a good demand for Ihe
~ea. (See Addenda)
--------- -
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property yalues, demand/suppiy, and marketing time
-- such as data on competitive properties for sale in the neighborhood, description of the prevalence ot sales and financing concessions, etc.):
County tax records and MLS statistics show prices to be stable. The MLS shows that the typic;al marketing time for the area is three_ to si~__mon.!.t1~_Mort9_~_9~_
J~nds are readily ~.vaiJable with conventional loans being 5.75% to 6.5~k. fixed 30 year, 95% mortgage with up to three points. Sell~rs are not required 10 off.~~
~!~s or financing concessions, but selIer assistance is occurring.
Project Information for PUDs (If applicable) - - is the developer/builder in control of the Home Owners' Association (HOA)? Ves X No
-
Approximate total number of units in the subject project Approximate total number of units for sale in the subject project
Describe common elements and recreational facii~ies:
Dimensions Please see tenal descrintion within the addenda of this reDort. Topography _~clining from west to east --
Site area 7,200 square feet or .165 Acre Corner Lot 2<:: Ves ~ No Size Average
Specific zoning classification and description A-O, Apartment Office Shape ReL~ular
Zoning compliance ::.... Legal Z Legal nonconfonming (Grandfathered use) 0 Illegal o No zoning Drainage ~~ears Adequate
_H~t & best use as improved: :x: Present use i" Other use (exnlain\ View .lYPical_Street
Utilities Public Other Olf-site Improvements Type Public Private Landscaping Ave~a.ge
Electricity X Street Macadam ~ :--.J Driyeway Sulface _Goncrete
Gas Curb/gutter Concrete CK - Apparent easements Standard Utilily
Water X Sidewaik Concrete - ';5<: FEMA Special Rood Hazard Area Ves X No
Sanitary sewer ~ Street lights Adequate Z ~ FEMA Zone ~- Map Date 12-4-1979 -
Stonm sewer AIIev None ! FEMA Mao No 420361 0001 B -~---_.-
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): Standard easements
Jor electric. telephone, etc. There are no known or apparent adverse easements. encroachments or conditions note~. The subject site is consjd~red as a 1~.9.~I_
nonconformino use which nredates current zonino due to minium lot size reouirements.
GENERAL DESCRIPTION I ~TERIOR DESCRIPTION FOUNDATION BASEMENT ! INSULATION
No. of Units One , Foundation Concrete Block Slab NA Area Sq. Ft. 1,066 'Roof -
----
No. of Stories Two . Exterior Walls Frame Crawl Space NA % Finished Q-- Ceiling _
Type (Oet./Att.) Detas:~ Roof Surface Shinnle Basement Full Bsmt Ceiling Unfinish~L.... Walls -
Design (Style) 1.5 Storv Gutters & Dwnspts. Aluminum Sump Pump Floor Drain Walls Cone. Blo-,,"---- Floor -
Existing/Proposed Existing Window Type Wood D. H. Dampness None Noted Roor Concrete None
Age (Vrs.) 55 Yrs Storm/Screens YesfYes Settlement None Noted Outside Entry~_ Unknown X
Effectiye Ane Nrs. \ 15 +/- Manufactured House No Infestation None Noted
ROOMS T Fover Livinn Dinino Kitchen Den Familv Rm. Rec. Rm. Bedrooms # Baths Laundrv ~~ Area Sq. Ft
-
: Basement x 1,066
Levell 1 1 1 1 1 Sitting Area 1,066
- Level 2 1 .5 , 560
- T
-
Finished area above nrade contains: 5 Rooms' 2 Bedroomlsl' 1.5 Bathls\' 1,626 S uare Feet of Gross Livinn Area
INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE:
- Floors CrptNlloodNinvllAvn Type FI:!~ Refrigerator ~, None i Rreplace(s) # _Q~ X None
_..1
Walls Plaster/Avg Fuel Oil Range/Oven X Stairs - Patio Garage # of cars
Trim/Finish Wood/Avo Condition Avo Disposal . . Drop Stair Deck Attached --.-.-----------
Bath Floor Carnet/Avn COOLING Dishwasher c Scuttle X Porch FrtlSide/Scr.~ X I Detached ~--
Bath Wainscot Cer. TH~ Central Yes Fan,IHood . m' Roar Fence Built-In ~---~
Doors Wood Other Microwave >i Heated Pool__ -y i Carport
Condition Avo Washer/Drver I Finished . - Securitv Svstem I Drivewav 2 Cars
Additional features (special energy efficient items, etc.): The subiect property has two zoned air conditioning units with electronic air cleaner; and a secu~--svstem
wit!1 fire ~Iarm P!9tectio~.
Condition 01 the improvements, depreciation (physical, functional, and external), repairs needed, quality of construcllon, remodeling/additions, etc.: See addenda.__
-
-
Adverse environmental conditions (such as, but not Iimlied to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the
immediate vicinity of the subject property.: There are no known or apparent adverse environmental conditions that would negativ~p'act on the sale of the
nronertv. 'See Addenda\
UNIFORM RESIDENTIAL APPRAISAL REPORT
Freddie Mac Form 70 6/93
PAGE 1 OF 2
Fannie Mae Fonm 1004 6/93
Fonm UA2 - 'TOTAL lor Windows" appraisal software by a ia mode, inc. -1-800-ALAMODE
UNIFORM RESIDENTIAL APPRAISAL REPORT
MARKET DATA ANALYSIS
I hese recent sales of pro~erties are most similar and groximale to subject and have been conside~ed In .the market analysIs. lnedescriptlon Inciudes a dollar aGIUslment, re11ecting
market reaction to those i ems of significant variation etween the SUb~c1 and comparable properties. If a Significant item in the comparable ~roperty is superior to, or more
favorabie than, the subject property, a minus (-J adjustment is made, us reducing the indicated value of the subiect. If a significant Item in t Ie comparable is inferior to, or less
favorable than, the subJect property, a plus (+) adjustment is made, thus increasing the indicated value of the su ject.
ITEM I SUBJECT COMPARABLE NO. 4 COMPARABLE NO. 5 --- t----~OMPARABLE NO 6
..-
60 North Eighth Street 2073 Lenox Street
Address Lemovne PA Camn Hill, PA
P;;;~mitv to Subject F' .. '.ii, )';;c":,' ~
Sales Price S NA 1mf$ .,." '.' ' "Is
~G.ross LiYlllll.ke.a 's ct $ 96.15cP ,!~ r't{;.: ., $ II
Data andlor Inspection MLS; Agent; Ex!. Inspection
_Verification SOjJ[ces C. H. Records Court House Records ~-_._--_.._---------- ---.
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + ( - \$ Adiust. DESCRIPTION + \ -)$ Adjust. __ .,.QE.~II'llQt!. _. _2"j.:JS~~lust
Sales or Financing Ii' ,(f"....,..., Conventional
ConcmiQllL._. -'.:.: ,.... N9ne/ 5 DOM u.
~.qf SalefTime .':'.> / ',,' 12-13.?002 .-.
Locafio--"------_ Averane Average
Leas.el1<lli1LEee Simp~_ B'e Simple F ee Simple
Site .165 Acre/Ava .98 Acre (Smaller! +1000
View Averane E.<l""1 :
- jksion and Aooeal 1.5 Storv 1.5 Storv
- Qualitv of Construction Frame/Avn Brick/SuD -5000 .- ~.~.--._~_..-
- ...Age 55 Yrs 46 +/. Years .-
~Qdition Good Superior-New Bath -2,000
; Above Grade Total Bdrms Baths Total · Bdnns. Baths' T alai · Bdrms' Baths JQt.~L BdrrnLB.<11hL
- Room Count 5 2 1.5 6 4 1.5
f-----
Gross LivinQ Area 1,626 Sn, Ft. 1,144 Sn. Fl. +7200 Sn. Ft. .Il f---. SQ. Ft. -..Q.
- Basement & Finished Full Bsml. Partial BsmVEqual
Rooms Below Grade Unfinished Unfinished f------~.-_.- - ------- --
J].nglQr,aJ Jltilitv Averane A verane -- ------_.~----_.-- -----
~tjn!J&QQIin.9........- FHA & CA FHA & CA ~--_.._.-. ...-. ..
.1[l!!J:ID'.1f!i;;ienllimL Average Averaae .-'--
~!aoeICarport Del. Garane/ x 2 On Street +3,000 ~-_.. ----~----_.-
Porch, Patio, Deck, Frt. Porch/Scr. PDr Frt. Stoop +500
.li!.eg!ace(sl etc. Fi~ge None +1.500 _._~----
..f!!nce, Poo.Le.tc. Security System Fence/Shed .-- --.
. Net Adi. (totall ';'''T;~S .~~ X+ .. $
Adjusted Sales Price ,;::;,..;"":;' I ~ .... ,. il $
of Comparable 116200 .......,. >.
Date, Price and Data None None
Source for prior sales NA NA
within vear 01 aooraisai Courthouse Reeds Court House Records
Comments:
.
-..---...---------
---.--..---------------
~_._-,--- ~'_-'-'-"'- .-.
-~-_._------- _.~._--_._--_...
..~.._.--------
----.-- ._._----~--
----_....--- .~.-
.---..----
-"----~---
-.-
.-
.~---
-_._~- .--
---~._--
-
---- . . ..
____n'___ -..-
------..-.--
.-- --. _.._-_..---- ---_._--- -
.-. -----.-.- - - ----
- --'.-'--'--
.~-_. .--- -- .--- ._...m.
----..---..------
-- .--.---
-.. . -~-~--~
Market Data Analysis 6.93
Form UA2.(AC) - ''TOTAL for Windows" appraisal software by a la mode, inc. -1-BOO-ALAMDDE
BQrrowerLQ@t NA
J'Iop~ddress 60 North Eighth Street
Ci ~<>yr1e County c;umb~rland
Lender Johnson, Duffie, Slewart & Weidner
Suppiemel"..lo h\..~CilUI.HB
File No. 03.501
State P A
lip Code 17043
NEIGHBORHOOD COMMENTS, Conl'd:
The subject property is located in an older established neighborhood within the Borough of Lemoyne, just west of the
City of Harrisburg. Appeal is the neighborhoods convenient location and easy access to Harrisburg and major
roadways.
The subject property is located on the corner of Eighth Street and Walnut Street across from the Grandview
Apartments and the Lemoyne Middle School. The Elementary School is located within 1 +/- block of the subject.
The subject's location within view of commercial buildings will have no effect on marketability.
COMMENTS - CONDITION OF IMPROVEMENT; Conl'd:
Based on maintenance, condition and comparison neighborhoods, the estimated effective age is below the actual
age. Physical depreciation due to age. No Economic obsolescence or Functional obsolescence noted.
COMMENTS - ADVERSE ENVIRONMENTAL CONDITIONS; Conl'd:
The property is of the age where lead based paint may be present. The market does not penalize the property, but
the client should be advised of it's possible existence. It is assumed that it is not present. If the client has a concern
then a qualified expert in these areas should be contacted.
According to Mr. Finkenbinder there is a 1000 gallon oil tank buried in the yard. It is assumed that the tank is in
good working order and is not leaking. In the event there is a problem with the oils tank or any underground piping
we reserve the right to review and or revise this report and conclusion of value stated within. Your appraisers' are
not experts in this area and would strongly recommend that an expert be contacted should the client have a
concern.
SALES COMPARISON APPROACH, Conl'd
The weighted average was also considered to indicated the value of the subject. Estimated indicated value is
determined by using the Gross Adjustment of sale price for each comparable (comp) as a measure of the relative
quality of the compo A lower adjustment indicates a better comp, and visa versa. The ratio of gross dollar
adjustment to sale price for each of the comps is used to calculate the weight each comp should have in a weighted
average calculation. As with any method, this technique is not perfect. However, it does a good job of giving more
weight to the most similar comps, while at the same time minimizing values near the extremes of the indicated value
range. The indicated weighted average is $112,500 which supports the conclusion of value. All sales were
considered equally. Some adjustments exceeded recommended guidelines but were considered necessary to reflect
an accurate value.
FINAL RECONCILIATION, Conl'd:
The market value conclusion stated herein is as of the date of death of Pauline A. Finkenbinder Mehring on
December 21, 2002; as stated in the body of the appraisal, and contingent upon the certification and limiting
conditions attached. The subject property was inspected on January 9, 2003.
SPECIAL LIMITING CONDITIONS:
This appraisal is not a home inspection and your appraiser are not acting as a home inspector when preparing the report. The
borrower has the right to have the home inspected by a professional home inspector. When performing the inspection of this
property, your appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move
anything that obstructs access or visibility. The inspection is not technically exhaustive. The inspection does not offer
warranties or guarantees of any kind. No warranty of the appraisal is given or implied. No liability is assumed for the structural
or mechanical elements of the property.
If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood infestation,
radon, building inspections, etc. Further, your appraiser is not an environmental expert, and is not qualified to detect
environmental defects in and/or on the subject property. Mold may be present in areas the appraiser can not see. Should the
client have a concern regarding any of the above mentioned items it would be strongly recommended that an expert (ie: home,
environmental, structural, etc. ) be contacted.
SUPPLEMENTAL CERTIFICATIONS:
This appraisal was prepared by Karen Darney and Pamela M. Reitenbach for the exclusive use of Mr. Edmund G.
Myers, Esquire, of th law firm Johnson, Duffie, Stewart & Weidner representing the estate of Pauline A. Finkenbinder
(client). The purpose of this appraisal is to provide an opinion of the estimated retrospective market value of the
subject for estate settlement purposes. The information and opinions contained in this appraisal set forth the
appraiser's best judgement in light of the information available at the time of the preparation of this report. Any use
of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole
Form TADD - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800.ALAMDDE
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions
requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this
detinition is the consummation of a sale as of a specified date and the passing of titie from seller to buyer under conditions whereby: (1) buyer and seller are
typically motivated; (2) both parties are well infonmed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed
for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in tenms of financial arrangements comparable thereto; and (5) the price
represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with
the sale.
. Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary
for those costs which are nonmally paid by sellers as a resutt of tradition or law In a market area; these costs are readily identifiable
since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made 10 the
comparable property by comparisons to financing tenms offered by a third party institutional lender that is not already involved in the
property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost 01 the financing or concession
but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the
appraiser's judgement.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following
conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that
the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible
ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist
the reader of the report in visualizing the property and understanding the appraiser's determination of its size.
1 The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted
in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes
no guarantees, express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do
so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These
separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used.
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic
substances, etc.) observed during the inspection of the subject property or that he or she became aware 01 during the nonmal research involved in performing
lhe appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or
adverse environmental condrtions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and
has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The
appraiser will not be responsible tor any such conditions that do exist or for any engineering or testing that might be required to discover whether such
conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an
environmental assessment of the property.
7. The appraiser obtained the infonmation, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be
reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other
parties
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Unfform Standards of Professional Appraisal Practice.
9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or
alterations on the assumption that completion of the improvements wilt be performed in a workmanlike manner.
10. The appraiser must provide his or her prior written consent before the lender/client specHied in the appraisal report can distribute the appraisal report
(including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal
organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage
insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department. agency, or instrumentality
of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data
collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also
be obtained before the appraisai can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6-93
Page 1 of 2
Fannie Mae Form 1004B 6-93
Pamela Reitenbach
Form ACR - "TOTAL for Windows' appraisal software by a la mode, inc. -1-BOO-ALAMODE
( Plat Map)
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01/07/2003 ~9:45 FAX 117 761 3015
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'MADE 'J'IlE 17th. "II of
end ~ r,me h~lnlli f'Ol'ti-e1Sht.
B1!J2'WEEN PAUL EUrR wgA1I'ER, JR. a~d cnr~HIA JFJ.N nAVEE, hi.:3 '/life,
In. j~G SlOM of Okr z'o,.!t
...
of tho Borough 01' Middlotown. County of D!.uphht and state of
l'ellt1sJ"lv:ull!l., p"-rties of' the f'il':st pa:r-t.
AND.
CHA-F.LES .A. FINKEl'T.BINVER and :PAULINE A. FINXENBINDER, b1$ \VUe,
of t:he Borougb -::If La1l'.oyne, Count-y of Cum'berlanr\ and state of
'PennsyJ,van1s, pe:rties
of thll ee""'J04 pUt, WI2'NESSETH, ~d ~ jdi.tJ. "4t"t ies Gf t/I.e fW~ ~atrf, for tJIfId i?'l. ~"iIU1'.-
.UOI!. of t1r.s ~ of One DoIJ.a.l' ($1.00) and other vs.luable ~ons1o.erationEl,
Jl~"
'iaMfvl 11'0001/ oi the 111l.itJd.Skdu of A~, 1tJtll aM mav pfllid. .1/ 1M Ni4 pa.rt lee of tklt
uccmrl t'~rHo tkUClo1d pa.rttM of tM 'fir$t pl1;rt, at aM be/m th.o ..,~ MId del.ivlll'1l of tiwlt
_ 1Yf"~, fM 1lJC'IWpt whfl'f'r:r4 iIr 1wre.lnI ~14d(Jctl, have "rallIed, bMQc,i7ld, ~o14.
"UI'lI<l:la, fI'fOffHJfJISa" rlll<<wJ,d, Ofm'\lllrfl! cmrZ DlJnfi;nn-i., a.nd lnI th.1St~ P'Y1JB~t. rlo gnlofIt, bClTQCl.ju,
,eU, aUe7I., nfea1T. reZe4le. /lotll1er1 GII4 ~ wCo tll.e trWl peTtie:, of tAt: 8ZtlO'lld pm. thel r-
hein! a1fId. IlBJi(Jm.
ALL 1'bat certain piece or parcel of' la.nd :,1 tuate in the Eorough
of' LSl11.oyna. County of cumberland. and sta-te 01' I'ennsylva.nia, more
particularl~ bounded and deBe~iO&d as to11ows1 to wit!
E~r;INNING ~t ~ po1nt the ~outhwe$t GOmer or Walnut St~eet and
E~ghtn str$$t; th&nC$ alon8 Eigbth street Boutll twenty-three (23)
degrees f1~teen (15) m~utee ~ast ~Q'I'ty-e1Sht (46) feet, more 0'1'
le8t\. to tl\~ \Sone or l~dtl of Oha:r~n H. F1nkEl!1.bind.er; thence by the
.BtUIle ~outb sixty-six (M) degreell forty-five (45) minute:s weat one
hundrfu] fifty (1150) teet, more 07' less, to s. pllint, at line of other'
lQ1'1d.s of' P9.l.U a. Weaver; thanae by lands 0:1" Panl B. Weaver north
twenty-tnree (23) ('J.egr~QS nft.een (ll!.) minutu WBst fOl'ty-eiiVt (4a)
l'eat, :morS or :Leas, to a.. poin't on the southa7'ly line 01' Walnut
str~~t; th~no~ along w~ut street north sixt1~s1x (66) degress
forty-fhe (45) minutes east one hundred f'itt1 (150) feet to a po1n'~
the place of' Boginn1.Dg.
ElEI"ifG the $lime :praU1i.ses Which paul B. W.~'rer mc:t Margarfft. L.
VleaveI", his wU'tJ, by.Deed. o.ated. the l4:th day 0 ~ April, 1944, e..n<:i
rec:ord.ed in the Cumberland County Reaorder' e 0 Cfioe in Deea Eelok
Vol.
. granted and conveyed unto p~~u Blai~ WeaVer, Jr.
I Page
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SKETCH/AREA TABLE ADDENDUM
File No 03-501
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Proper!'t_Jl.ddre_s~_~~~_c:>rt~ Eighth Street
City Lemo~ne .._ ___
Borrower NA
.0._ _~'______'____________________'_____'_.__._~e_"____._____.____~_,_
Lender/Client ATTN: ~~_I11LJnc:l_~ Myer~ ____________ ____~~Ad~~es~__3~1 Mar~~Stree!,_'=~I11~ne, PA 17043
Appraiser Name Pamela M. Reite~bac:h_____..__~_ ~EEr!-ddr~~~_~!.5~I'.o1~Eke_t~tr!~t,Camp Jill, PA 17011
County Cumberland
State PA
Zip 17043
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Beginning at a point of the Tract described by Metes and Bounds as follows:
THENCE South 230 15' 0" East, a distance of 48.0 Feet;
THENCE South 660 45' 0" West, a distance of 150.0 Feet;
THENCE North 230 15' 0" West, a distance of 48.0 Feet;
THENCE North 660 45' 0" East, a distance of 150.0 Feet to point of beginning;
Said tract containing 0.2 acres (7200.0 sqft.l of land, more or less.
Perimeter = 396.0 Feet
. No significant error of closure.
.
Page 1 of 2
APEX SOFTWARE 800-858-9958
Apx7100-w Apex2
'SKETCH/AREA TABLE ADDENDUM
File No 03-501
I Property Address 60 North Eighth Street
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City Lemoyne
Borrower NA
.. Lender/Client ATTN: Edmund G:-~1:~!"S.-
Appraiser Name Pamela M. Reitenbach
__'. County Cumberland
State PA
Zip 17043
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Appr Address 2159 Market Street, Camp Jill, PA 17011
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Page 2 of 2
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Borrowel-lGlient NA
Pronertv Address 60 North Eiohth Street
Gilu Lemovne Gountv Cumberland
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Subject Photo Page
Borrower/Client NA
Prooertv Address 60 North Eiohth Street
City Lemovne Countv Cumberland Slate P A liD Code 17043
Lender Johnson Duffie Stewart & Weidner
Subject Front
60 North Eighth Street
Sales Price NA
GLA 1,626
T olal Rooms 5
Total Bedrms 2
Total Bathrms 1.5
Location Average
View Average
Site .165 Acre/Avg
Quality Frame/Avg
Age 55 Yrs
Subject Rear
Subject Street
Comparable Photo 'Page
Borrower/Client NA
Prooertv Address 60 North EiQhth Street
City Lemoyne County Cumberland State PA liD Code 17043
Lender Johnson, Duffie Stewart & Weidner
Comparable 1
245 Clark Street
Proximity 0.98 miles
Sale Price 99.900
GLA 1,120
Total Rooms 6
Total Bedrms 3
Total Bathrms 1.5
Location Average
View Equal
Site .25 Acre/Avg
Quality Alum/Sup
Age 62 +/- Years
Comparable 2
523 Warren Street
Proximity 1.01 miles
Sale Price 109,000
GLA 1,602
Total Rooms 6
T otai Bedrms 3
Total Bathrms 1.5
Location Average
View Equal
Site .15 Acre/A vg
Quality Alum/Sup
Age 62 +/- Years
Comparable 3
2936 Columbia Avenue
Proximity 1.61 miles
Sale Price 126,000
GLA 1,554
Total Rooms 7
Total Bedrms 2
Total Bathrms 1.5
Location Average
View Equal
Site .17 Acre/Avg
Quality Stone/Brick/Sup
Age 50 +f- Years
..
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Comparable Photo' Page
Borrower!Glient NA
Pronertv Address 60 North Eiohth Street
Gitv Lemovne Countv Cumbertand State P A Zin Code 17043
Lender Johnson Duffie Stewart & Weidner
Comparable 4
2073 Lenox Street
Proximity 1.07 miles
Sale Price 110,000
GLA 1,144
Total Rooms 6
Total Bedrms 4
Total Bathrms 1.5
Location Average
View Equal
Site .08 Acre (Smaller)
Quality Brick/Sup
Age 46 +/- Years
Comparable 5
Proximity
Sale Price
GLA
Total Rooms
Total Bedrms
Total Bathrms
Location
View
Site
Quality
Age
Comparable 6
Proximity
Sale Price
GLA
Total Rooms
Total Bednns
Total Bathrms
Location
View
S~e
Quality
Age
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~_ _1 _ _ _~ _ _ _~ ___ _ _ __ _ _ _ ~_ _
ESTATE OF
MEHRING, PAULINE A.
FILE NUMBER
21 - 01 - 00933
Include the proceeds of litigation and the date the proceeds were received by the estatEAII property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
---- -.-----.- --,------_._-
1,439.75
Allfirst Bank - Checking Account No. 00594-6407-0
Date of death balance, plus accrued interest
2
Forest Park Health Center - refund
December charges prepaid
1,430.17
3
Household Goods - appraised value
1,830.00
4
Schwab One - Investment Account No. 6288-4766
Various Investments: Date of Death Value
1,679,312.84
5
Schwab One Investment Account -
refund of Management Fee
1,283.79
6
U.S. Treasury - refund due - decedent's final 2002 - Form 1040
3,857.00
TOTAL (Also enter on Line 5, Recapitulation)
1,689,153.55
.
SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
__RE~ifl~~~~C::DEN~==-~-,=-==== =_===.:==.= _== =-=_=_=-=--'-__ ___~- ..-1. _ = ===:== =_==_
ESTATE OF
MEHRING, PAULINE A.
FILE NUMBER
21 - 01 - 00933
_______ - __ __ __ - - __ - - ___ ___ ___ - 1- _ ___ _____ _ __ ___~_~_ __
This schedul~t'l1_ust beco'!!Pleted _i!!l(jJileclJfjl1~answer to any of questions 1 through 4 on page 2 is yes.
-J-----~------~ -- -~ ~.-~.- ------ - -----
DESCRIPTION OF PROPERTY I % OF . I
Include the name of the transferee, their relationship to decedent and the date of transfer.' DATE OF DEATH DECO'S I EXCLUSION TAXABLE VALUE
Attach a copy of the deed for real estate. VALUE OF ASSETI INTEREST! (IF APPLICABLE)
ITEM
NUMBER
__..___ ____ ..__ n_ __ __ ___.. ___ r- - __..__' __ __u -- --_._..__.._~----
Cash - $11,000.00 - Thomas C. Finkenbinder, Grandson 11,000.00 3,000.00! 8,000.00
2 Cash - $11,000.00 - Kris Finkenbinder, Spouse of i I 8,000.00
11,000.001 3,000.001
Thomas C. Finkenbinder, Grandson
I
3 Cash - $11,000.00 - lody Beth Fleming, Granddaughter 11,000.001 3,000.001 8,000.00
I
4 Cash $11,000.00 - Cole Fleming, spouse of lody Beth 11,000.00! 3,000.001 8,000.00
Fleming, Granddaughter I
I
5 Cash - $11,000.00 - Linda 10 Nel Fortney, Granddaughter 11,000.00' 3,000.00i 8,000.00
I
6 Cash - $11,000.00 - Les Fortney, spouse of Linda 10 Nel 11,000.001 3,000.001 8,000.00
Fortney, Granddaughter !
7 Cash - $11,000.00 - Ronald L. Finkenbinder, Son 11,000.001 3,000.001 8,000.00
1
8 Cash - $11,000.00 - Pat Finkenbinder, Daughter-in-Law 11,000.001 3,000.001 8,000.00
9 Ronald L. Finkenbinder, Son: 52,950.001 52,950.00
1,000 Shares - Hewlett Packard Co. @ $14.04 p/sh I
1,000 Shares - Motorola, Inc. @ $8.88 p/sh
3,000 Shares - Oracle Corp. @ $10.01 p/sh
10
1 Thomas C. Finkenbinder, Grandson:
1,000 Shares - Hewlett Packard Co. @ $14.04 p/sh
1,000 Shares - Motorola, Inc. @ $8.88 p/sh
3,000 Shares - Oracle Corp. @ $10.01 p/sh
52,950.001
I
i
52,950.00
11
lody B. Fleming, Granddaughter:
1,000 Shares - Hewlett Packard Co. @ $14.04 p/sh
1,000 Shares - Motorola, Inc. @ $8.88 p/sh
3,000 Shares - Oracle Corp. @ $10.01 p/sh
52,950.00\
1
52,950.00
12
Linda 10 Nel Fortney, Granddaughter:
1,000 Shares - Hewlett Packard Co. @ $14.04 p/sh
1,000 Shares - Motorola, Inc. @ $8.88 p/sh
,3,000 Shares - Oracle Corp. @ $10.01 p/sh
I
52,950.001
52,950.00
13
Cash - $11,000.00 - Emily Fortney, Great Granddaughter
11,000.00
3,000.001
!
I
8,000.00
Total of Continuation Schedule(s)
824,610.96
TOTAL (Also enter on line 7, Recapitulation)
1,100,410.96
*'
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ITEM
NUMBER
14
15
16
MEHRING, PAULINE A.
I FILE NUMBER
I
21 - 01 - 00933
Thisscl!~dlllelllustbe completecl and filecIJ!Jh~an~'Ne~to Ciny ofgu~ti()!!~ 1!hro~J:Jh_~o~~ge _2 is~e~___
DESCRIPTION OF PROPERTY liD TE F D T. % OF I
Include the name of the transferee, their relationship to decedent and the date oflransler. A 0 EA H, DECD'S EXCLUSION I TAXABLE VALUE
Attach a copy 01 the deed lor real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) I
Cash - $11 ,OOO.()O-=- L;ah Flemi~g-- d;at Gr~~dd~ughte;-- - 11,OOO.Oaf ---- :cOOO.OO!- -8,000.00--
Cash - $11,000.00 - Evan Fleming - Great Grandson
11,000.001
3,000.00, 8,000.00
3,000.001 8,000.00
3,000.00\ 8,000.00
I
3,000.00 8,000.00
776,610.96
Cash - $11,000.00 - Amanda Fortney, Great Granddaughter I
11,000.00
17
Cash - $11,000.00 - Lindsey Finkenbinder, Great
Granddaughter
11,000.001
18
Cash - $11,000.00 - Dillon Finkenbinder, Great Grandson
I
11,000.001
I
19
Allfirst Trust Company of Pennsylvania, N.A.,
Trustee of the Casper C. B. Mehring Trust flblo
Pauline A. Mehring.
(Casper C. B. Mehring, husband of Pauline A. Mehring,
died on 8/22/1996)
Beneficiaries: Ronald L. Finkenbinder, Stepson
Thomas Charles Finkenbinder, Step Grandson
Jody Beth Fleming, Step Granddaughter
Linda Jo Nel Fortney, Step Granddaughter
776,610.96
Page 2 of Schedule G
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRA1lVE cosrs
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MEHRING, PAULINE A.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER,
- .____ ._....___n.__._ _____
A. FUNERAL EXPENSES:
Musselman Funeral Home
DESCRIPTION
2
Gingrich Memorials - Marker Lettering
3
Trinity Lutheran Church - funeral service
B.
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Ronald L. Finkenbinder
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address Box 65
City Bowmansdale State P A
Year(s) Commission paid 2003
Attorney's Fees Johnson, Duffie, Stewart & Weidner
Zip 17008
2.
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Register of wills - Cumberland County
Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland Law Journal - Advertise Letters
2
The Sentinel - Advertise Letters
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
I FILE NUMBER
L 2~. -_.21__ 0093~
AMOUNT
8,338.90
180.00
100.00
5,000.00
25,000.00
939.50
75.00
102.11
579.50
40,315.01
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT D~Eg~l'rr____ _ L__
ESTATE OF
MEHRING, PAULINE A.
3
L. G. Connor - Real Estate Appraisal
Sched.de H
Funeral Expenses &
Adninis1rative Costs continued
5
Chuck Bricker, Auctioneer - household goods appraisal
4
Recorder of Deeds - record Deed to Ronald L. Finkenbinder
Article III of Will.
7
Reserve for close-out costs
Register of Wills - File Inventory & Inheritance Tax Return
6
8
Allfirst Bank - estate check charge
I FILE NUMBER - ---
I 21 - 01 - 00933
Page 2 of Schedule H
275.00
70.00
42.50
28.00
150.00
14.00
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
.. _ ~ESI~EN2.D~C:D~~ ___ .~.-L _.~ _~ __ __ __ ___._ __ _ j
ESTATE OF
MEHRING, PAULINE A.
I FILE NUMBER
21 - 01 - 00933
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
Ronald L. Finkenbinder - Services rendered prior to death -
Attorney - in-Fact.
3,500.00
2
Comfort Care - final prescription charges
77.42
:3
Waggoner, Frutiger & Daub - preparation of 2002 Gift Tax Returns
1,100.00
4
PA Department of Revenue - balance due on decedent's
2001 - PA 40
31.65
5
PA Department of Revenue - tax due on decedent's
final P A 40 - 2002
372.00
6
Waggoner, Frutiger & Daub - preparation of decedent's 2002
income tax returns
450.00
TOTAL (Also enter on Line 10, Recapitulation)
5,531.07
REV.1513 EX+ (9.00)
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MEHRING, PAULINE A.
FILE NUMBER
21 - 01 - 00933
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
RELATiONSHIP TO
DECEDENT
_. __ DJlJIlollistIrusteelsL_
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Ronald L. Finkenbinder
Box 65, Bowmansdale, P A 17008
Son
2
Thomas Charles Finkenbinder
716 Randi Dr., S.E., Leesburg, VA 20175
Grandson
3
Jody Beth Fleming
40 Third St., York Haven, PA 17370
Granddaughter
4
Linda Jo Nel Fortney
3 Hartzdale Dr., Camp Hill, P A 17011
Granddaughter
I
See Continuation Schedule(s) attached I
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t
II. iNON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
AMOUNT OR SHARE
OF ESTATE
Real Estate -
$112,500.00;
household goods -
$1,830.00; one-fourth
residue
One-fourth residue
One-fourth residue
One-fourth residue
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEJ
SCHEDULE J
BENEFICIARIES continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MEHRING, PAULINE A.
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I
--~-------------l
I.
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116(a)(1.2)]
Wendy Ann Campbell
632 Lancaster Ave., Harrisburg, P A 17112
5
6 Karen Sheaffer Mohler
487 San Remo Place, Lewisberry, P A 17339
7 Lana Sheaffer Forconi
512 Haldeman Ave., New Cumberland, PA 17070
8 Beulah Sheaffer
117 N. 9th St., Lemoyne, P A 17043
9 Rita Hudzinski
942 Hummel Ave., Lemoyne, PA 17043
10 Nevin Mohler
487 San Remo Place, Lewisberry, PA 17339
11 Larry Mohler
156 Gloucester Dr., Medina, OH 44256
12 Goldie Mohler
904 Walnut St., Lemoyne, PA 17043
13 Evelyn F. Heagy
Deceased - September 24, 2000
FILE NUMBER
21 - 01 - 00933
RELATIONSHIP TO
DECEDENT
~o r-lc>t L~t T",stee(s,L
AMOUNT OR SHARE
OF ESTATE
Granddaughter Cash Bequest -
$20,000.00
Friend Cash Bequest -
$10,000.00
Friend Cash Bequest -
$10,000.00
Friend Cash Bequest -
$15,000.00
Friend Cash Bequest -
$10,000.00
Friend Cash Bequest -
$5,000.00
Friend Cash Bequest -
$5,000.00
Friend Cash Bequest -
$5,000.00
Page 2 of Schedule J
/~/ ,e I ' "
~ ..' .,' /" ,/i
\~, BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
,,>._1
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
Cf;lQ"'Y'
ACN
09-09-2003
MEHRING
12-21-2002
21 01-0933
CUMBERLAND
101
EDMUND G MYERS
JOHNSON HAL
PO BOX 109
LEMOYNE
*'
REY-1541 EX AFP tal-OS)
PAULINE
A
Amount Remitted
PA 17043
~ ' "
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=is4j-EX-AFP--foY=03Y-NO'TicE--OF-YNHEifiTANCE-'TAX-'APPR'AisEifENT~--ALD)WANCE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MEHRING PAULINE A FILE NO. 21 01-0933 ACN 101 DATE 09-09-2003
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
NOTE: If an assessment was issued previously, lines 14, lS and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
2,796,218.43 X 045 = 125,829.83
.00 X 12 = .00
60,000.00 X 15 = 9,000.00
(19)= 134,829.83
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
112,500.00
.00
.00
.00
1,689,153.55
.00
1,100,410.96
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
40,315.01
5.531.07
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
2,902,064.51
45.846 08
2,856,218.43
.00
2,856,218.43
.-. . T+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-10-2003 CD002275 6,315.79 120,000.00
07-31-2003 CD002860 .00 5,814.04
INTEREST IS CHARGED THROUGH 09-24-2003 TOTAL TAX CREDIT 132,129.83
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,700.00
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1.11
TOTAL DUE 2,701.11
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates Df decedents dying Dn Dr befDre December 12, 1982 -- if any future interest in the estate is transferred
in pDssessiDn Dr enjDyment tD Class B (cDIlateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr
life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes
at the lawful Class B (cDllateral) rate Dn any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
AOMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
TD fulfill the requirements Df SectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S.
SectiDn 9140).
Oetach the tDP pDrtiDn Df this NDtice and submit with YDUr payment tD the Register Df Wills printed Dn the reverse side.
--Make check Dr mDney Drder payable tD: REGISTER OF HILLS. AGENT
A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn
fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-13l3). ApplicatiDns are available at the Office
Df the Register Df Wills, any Df the 23 Revenue District Offices, Dr by calling the special 24-hDur
answering service fDr fDrms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and I Dr
speaking needs: 1-800-447-3020 (TT Dnly).
Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment
Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df
this NDtice by:
--written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR
--appeal tD the Orphans' CDurt.
Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue,
Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident
Decedent" (REV-150l) fDr an explanatiDn Df administratively cDrrectable errDrs.
If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5X) discDunt Df
the tax paid is allDwed.
The l5X tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt
paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn
penalty is appealable in the same manner and in the the seme time periDd as YDU wDuld appeal the tax and interest
that has been assessed as indicated Dn this nDtice.
Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (I) day frDm the date Df
death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df
six (6X) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after
January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate
annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2003 are:
Interest Daily Interest Daily Interest
Rate FactDr Year Rate FactDr Year Rate
Year
Daily
FactDr
1982 20X .000548 1987 9X .000247 1999 ]X .000192
1983 l6X .000438 1988-1991 llX .000301 2000 8X .000219
1984 llX .000301 1992 9X .000247 2001 9X .000247
1985 13X .000356 1993-1994 ]X .000192 2002 6X .000164
1986 lOX .000274 1995-1998 9X .000247 2003 5X .000137
--Interest is calculated as fDllDws:
INTEREST = BALANCE OF TAX UNPAID X NUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the
NDtice, additiDnal interest must be calculated.
"\,1'7- /c:Ji-/O
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-IU7 EX AFP 101-0$1
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-15-2003
MEHRING
12-21-2002
21 01-0933
CUMBERLAND
101
PAULINE
A
Allount Rellitted
PA 17643
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=i6'ifj-ix-AFP-foY:oiY------...-iNi.fERiTANCE-fAX-STA-fEHENf-oF'-AC-couiif--.-i.--------------- ------
ESTATE OF MEHRING PAULINE A FILE NO.21 01-0933 ACN 101 DATE 09-15-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-09-2003
P R I NC I PAL TAX DUE: ...........................................................................................................................................................................................................................
134,829.83
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-10-2003 CD002275 6,315.79 120,000.00
07-31-2003 CD002860 .00 8,514.04
TOTAL TAX CREDIT 134,829.83
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
lIE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CRJ,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): 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-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
OISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount
of the tax paid is allowed.
PENALTY:
The l5X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest 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 January 1, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 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 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20X .000548 1987 9X .000247 1999 n .000192
1983 l6X .000438 1988-1991 11X .000301 2000 8X .000219
1984 11X .000301 1992 9X .000247 2001 9X .000247
1985 l3X .000356 1993-1994 n .000192 2002 6X .000164
1986 lOX .000274 1995-1998 9X .000247 2003 5X .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF TNDIVTDUAL TAXES
INHERXTANCE TAX DTVISION
DEPT. 180601
HARRISBURG, PA 17128-0601
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE PA 170q3
COMMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF DETERMZNATZON AND
ASSESSMENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
CLOSZNG LETTER
.... '~ DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
REV-?Y EX AFP
PAULZNE A
Oq-O5-ZOOq
MEHR[NG
12-21-2002
21 01-095~5
COUNTY CUMBERLAND
ACN 202
I Amount Ree'i tted
HAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGZSTER OF N[LLS
CUMBERLAND CO COURT HOUSE
CARLZSLE, PA 17015
NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment.
CUT ALONG THZS LZNE ~* RETAZN LOt,/ER PORTZON FOR YOUR FZLES ~
REV-736 EX AFP (01-02) ## NOTICE OF DETERMZNATZON AND ASSESSMENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER xx
ESTATE OF MEHRZNG PAULINE A FZLE NO.Z1 01-0953 ACN 202 DATE Oq-O5-gOOq
ESTATE TAX DETERMZNATZON
1. Credit For State Death Taxes as Verified 61,51q.00
2. Pennsylvania [nheritance Tax Assessed
(Excluding O/scount and/or Znterest)
128,51q.0~
.00
Inheritance Tax Assessed by Other States
or Territories of the Un/ted States
(Excluding Discount and/or [nterest)
q. Tota! Znher/tance Tax Assessed
5. PennsyZvania Estate Tax Due
128~51q. Oq
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
.00
7. Additiona! Pennsylvania Estate Tax Due
TAX CREDXTS:
PAYMENT RECE[PT DXSCOUNT (+)
DATE NUMBER XNTEREST/PEN PAID
XZF PAID AFTER THIS DATE, SEE REVERSE SZDE
FOR CALCULATION OF ADDZTZONAL ZNTEREST.
(_) AMOUNT PATD
TOTAL TAX CREDZT I
BALANCE OF TAX DUEI
ZNTEREST AND PEN. I
TOTAL DUE I
(IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYNEMT:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit mith your payment to the Raglster of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR)= A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1313). Applications are available et the Office of the Register of Nills,
any of the Z3 Revenue District Offices or from the Department's Zq-hour answering service for forms ordering:
1-800-36Z-ZO50; services for taxpayers aith special hearing and/or speaking needs: 1-800-~qT-30ZO (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object ~ithin
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-lOZ1,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Ravie~ Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
latter becomes delinquent at the expiration of Dna (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes ~hich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum
calculated at a daily rate of .O0016q. All taxes ahich became delinquent on or after January 1, 198Z ~ill bear
lntarest at a rate ehich a111 vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 198Z through 200q ara:
Interest Daily Interest Daily
Interest D~lly
Year Rate Factor Year Rate . Factor . Yea~ Rate Factor
1982 ZOZ .OO05q8 1988-1991 llX .000301 ZOO1 9X .O00Zq7
1983 162 .000q38 199Z 92 .O00Zq7 ZOO2 6Z .00016~
198~ 112 .000301 1993-199q 72 .OO019Z 2003 52 .000137
1985 1SI .0003S6 1995-1995 9Z .0002q7 200fi qZ .000109
1986 lOX .O0027~ 1999 7Z .OO019Z
1987 9Z .O00Z~7 ZOO0 8Z .000219
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DEL/NQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is aada after the interest computation date shana on the
Notice, additional interest must be calculated.
BUREAU OF /NDZVZDUAL TAXES
/NHER/TANCE TAX D/VTSTON
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
REV-,~O5 EX ',FP C01-05)
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE PA [7043
R~ ........ ~ DATE 05-29-200q
F~r~ :~ ESTATE OF MEHRING
BATE OF BEATH 1Z-ZZ-Z002
FILE NUMBER Z! 01-0955
'0~ ~P~ -~ P~i:~)~ COUNTY CUMBERCAN.
ACN 20!
Amount:
PAULINE A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper cred/~: ~o your account, submi~ ~he upper por~:ion of ~h/s form wi~h your ~:ax payment:.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES ~
REV-~S3 EX AFP (01-03) ## NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF MEHRING PAULINE A FILE NO.Z1 01-0955 ACN 201 DATE 05-29-2004
ESTATE TAX DETERMZNATTON
I. Credit For State Death Taxes as Verified 61~514.00
2. Pennsylvan/a Znher/tance Tax Assessed
(Excluding Discount and/or Interest)
128~51q.04
5. Inheritance Tax Assessed by O~her States .00
or Territories of ~he Un/ted S~a~es
CExcluding Discoun( and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT ¢+)
DATE NUMBER INTEREST/PEN PAZD (-) AHOUNT PAID
128~514.04
.00
aIF PAZD AFTER TH/S DATE~ SEE REVERSE S/DE
FOR CALCULATION OF ADD/TIONAL /NTEREST.
TOTAL TAX CREDIT [ .00
BALANCE OF TAX DUEl .00
INTEREST AND PEN. . O0
TOTAL DUE . O0
(IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REIIUZRED
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section ZlqO (b) of the Znheritanco and Estate Tax Act, Act 13 of ZOO0.
(7Z P.S. Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF #ILLS, AGENT.
REFUND (CR): A refund of e tax credit amy ba requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Hills,
any of the 13 Revenue District Offices or free the Department's Z4-hour answering service for forms ordering:
1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as sho~n on this notice say 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,
--electing to have the matter determined at audit of tho personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after tho and 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 tho tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January I, 1982 bear interest at the rate of six (6X) percent per annum
calculated at a daily rate of .000164. AIl taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates far 1982 through ZOOq ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea.__r Rate Factor Yea~ Rate Factor
1981 ZOZ .000548 1988-1991 11Z .000301 ZOOl 9Z .OOOZq7
1983 161 .O00q38 1991 9Z .000147 ZOO[ 6Z .000164
1984 112 .000301 1993-1994 72 .000191 Z003 52 .000137
1985 132 .000356 1995-1998 91 .000247 2004 4Z .OOOllO
1986 101 .000174 1999 72 .OOO19Z
1986 lOX .000174 ZOOO 81 .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on tho
Notice, additional interest must bo calculated.
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM
YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Date:
Name of Decedent: ESTATE OF PAULINE A. MEHRING
Date of Death: DECEMBER 21. 2002
Will No.: 21-01-00933
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 ~ 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 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
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 attache~ this report.
(,(o/(V'i ~h ~
Signature
Edmund G. Myers. Attorney
Johnson, Duffie, Stewart & Weidner
301 Market Street, P.O. Box 109
Lemoyne. PA 17043-0109
Address
(717) 761-4540
Telephone No.
Capacity:
Personal Representative
~ Counsel for Personal Representative