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HomeMy WebLinkAbout10-09-08` .~ 15D56041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2eoso~ 21 0 8 010 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 180 26 7278 O1 15 2008 01 06 1938 Decedent's Last Name Suffix Decedent's First Name MI FISHEL WINIFRED C (If Applicable) Enter Surviving Spouse's Information Befow Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (data of death after 12-12-82) g Decedent Died Testate ~ ~ Decedent Maintained a Living Trust 0 8. Total Number of Safe De Sit BOxeS (Attach Copy of WiII) (Attach Copy of Trust) ~ 9. Litigation Proceeds Received ~ 1 p, Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID W DELUGE 717 761 4540r.~, c_ ~ ~- Firm Name (If Applicable) ,~ , REGISTER OC* 1AIfLLS USEF=ONLY JOHNSON DUFFIE ,,_ c~ _ --3 __. First line of address ~ ~ ~ I ' i~ 301 MARKET STREET - , -o Second Tine of address - --~ .-I C.3 P . O BOX 10 9 = ~ --{ '' c~ DATE FILED C77 City or Post Office State ZIP Code LEMOYNE PA 17043 Correspondent's a-mail address: Untler penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preoarer has anv knowledge. DAVID W DELUGE ~0 301 Market Street, Lemoyne, PA 17043 Side 1 15056041147 15056041147 43 North 9th Streetkemoyne, PA 17043 ~IP,10)•,TURE OF PR) PARER f2THEF~THAN RJ~PF~ESENTATIVE Wert i r PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Fishel, Winifred C 21-08-0106 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 Name Address1 Address2 City, State, Zip Date ~~. ., _ it Patricia A Gipe 43 North 9th Street Lemoyne, PA 17043 • ,~ REV-1500 EX oe~dern~s Name: W i n i f r e d C F i s h e l Decedent's Social Security Number 180 26 7278 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g. 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ......................................................................11. 12. Net Value of Estate (Line 8 minus Line 11) .............................................................12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . ........................................... ..... 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 4 1 8, 9 9 0. 1 7 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 _ 0 0 18. 19. Tax Due ...................................................................................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056D42148 15056042148 104,000.00 63,772.33 265,993.27 433,765.60 11,393.73 3,381.70 14,775.43 418,990.17 418,990.17 0.00 18,854.56 0.00 0.00 18,854.56 15056042148 J REV X1500 EX Page 3 Decedent's Complete Address: Fite Number 21-08-0106 DECEDENT'S NAME Winifred C Fishel STREET ADDRESS 134 Hummel Avenue CITY Lemoyne STATE PA ZIP 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit g, Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 15,000.00 789.47 Total Credits (A + B + C) (1) 18,854.56 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (2) 15,789.47 (3) (4) (5) 3,065.09 (SA) (56) 3,065.09 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 :.................................................................................^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................... ~ ^x c. retain a reversionary interest; or ...............................................................................................................~ ^x d. receive the promise for life of either payments, benefits or care? ..............................................................~ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .....................................................................................................................^ x^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot3 transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)J. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Fishel, Winifred C 21-08-0106 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointlyowned with right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at 134 Hummel Avenue, Lemoye, PA -Tax Pacel No. 104,000.00 12-21-0265-395. Deed Book 23Y, Page 087 Appraisal by George R. Ulsh, Appraiser, is attached to this Return. This is also the contracted sales price TOTAL (Also enter on Line 1, Recapitulation) I 104,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Fishel, Winifred C 21-08-0106 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cash Deposited into Account 2,702.64 2 2007 Property Tax Rebate 250.00 3 2007 Stimulus Refund 300.00 4 Citizens Bank Circle Gold Checking Account with Interest Account No. 7.543.30 610078-475-4 5 Citizens Bank Estate Money Market Account No. 622103-112-9 -Fee Rebate 32.00 6 Citizens Bank Personal Money Market Account No. 620320-472-6 49,992.91 7 Real Estate located at 134 Hummel Avenue, Lemoye, PA -Tax Pacel No. 251.48 12-21-0265-395. Deed Book 23Y, Page 087 Reimbursement to Seller for Taxes Paid. Settlement Sheet is included as part of this Return 8 1994 Pontiac Bonneville SE 4 Door Automobile 200.00 9 Personal Property -Appraised by Quinn Eichelberger 2,500.00 TOTAL (Also enter on Line 5, Recapitulation) I 63,772.33 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1610 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF (FILE NUMBER Fishel, Winifred C 21-08-0106 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER ES RIPTI N F R P RTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Citizens Investment Services Regular IRA FBO 93,432.32 93,432.32 Winifred Fishel Account No. L7C217867 - Beneficiaries: Patti A. Gipe and Wendy L. Davis, Daughters of the Decedent, in Equal Shares. A copy of the date of death balance of the IRA provided by Citizens and is attached to this Return 2 Security Benefit Non-Qualified Annuity Contract 5.673.46 5,673.46 No. 7053002603 -Beneficiaries: Wendy L. Davis and Patricia A. Gipe, Daughters of the Decedent 3 Citizens Investment Services Account No. 166,887.49 166,887.49 L7C216070 - Transfer on Death Account to Patricia A. Gipe and Wendy L. Davis, Daughters of the Decedent. A copy of the date of death balance on the account provided by Citizen's Bank is attached to this Return. TOTAL (Also enter on Line 7, Recapitulation) I 265,993.27 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-7151 EX+(12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Fishel, Winifred C 21-08-0106 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 540.43 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Johnson Duffle 6,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Keith A. Gardner, Jr. Street Address 134 Hummel Avenue city Lemoyne state PA zip 17043 Relationship of Claimant to Decedent Grandson 4. Probate Fees 306.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 100.00 7. Other Administrative Costs 947.30 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 11,393.73 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-7502 EX+ (6-98) SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Fishel, Winifred C 21-08-0106 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev1502 EX+(8.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Fishel, Winifred C _ 21-08-0106 ITEM NUMBER DESCRIPTION AMOUNT 1 Citizens Bank -Check Order Charges 33.23 2 Citizens Bank Estate Association Checking w/ Interest 622103-083-3 -Service Fees 50.16 3 Citizens Bank Estate Money Market Account No. 622103-112-9 80.00 4 Citizens Bank Service Charges on Account 12.43 5 Cumberland County Register of Wills Office -Filing Fees for Inheritance Tax Return 30.00 ($15.00) and Inventory ($15.00) 6 George R. Ulsh -Real Estate Appraisal Fee 325.00 7 The Cumberland Law Journal -Notice of Estate Administration 75.00 8 The Patriot News -Notice of Estate Administration 162.03 9 The Patriot News Company -Obituary 179.45 Subtotal I 947.30 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-7512 EX+ (6-98) COMMONWE4LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF (FILE NUMBER Fishel, Winifred C 21-08-0106 Include unrefmbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Bank of America 395.08 2 Classic Drycleaner 12.50 3 Comcast Cable Television 192.50 4 East Penn Ambulance Service 55.00 5 HCR Manor Care 12.00 6 IRS - 2007 Federal Income Taxes 20.38 7 Leffler Oil 148.00 8 Lemoyne Sewer 8~ Trash 116.00 9 Patricia Gipe -Reimbursement for Locksmith Expenses 160.82 10 Pennsylvania American Water gg,92 11 Pennsylvania Department of Revenue - 2007 Individual Income Tax Payment 373.00 12 Pennsylvania Department of Revenue - 2007 Personal Income Taxes 16.43 13 PP8~L 267.87 14 Real Estate located at 134 Hummel Avenue, Lemoye, PA -Tax Pacel No. 1,099.20 12-21-0265-395. Deed Book 23Y, Page 087 Settlement Costs. Settlement Sheet is included as part of this Return 15 United States Treasury - 2007 Individual Income Tax Return Payment 258.00 16 Verizon 166.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 3,381.70 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) • REV-1513 EX+ (9.00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER risne~, vvmirrea ~ 21-08-0 106 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Derrick S Brosius Grandson 295 Poplar Road Dillsburg, PA 17019 2 Jessica D Brosius Granddaughter 295 Poplar Road D[Ilsburg, PA 17019 3 Wendy L Davis Daughter 135 Iroquis York Haven, PA 17370 4 Keith A Gardner Jr Grandson 134 Hummel Avenue Lemoyne, PA 17043 5 Patricia A Gipe Daughter Disclaimed 43 North 9th Street Interest Lemoyne, PA 17043 See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sheet III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTA L OF PART II -ENTER TOTAL NnN-TAXARI F nISTRIRI ITlnntc nnl i wl= ~z nG t7GV_i~nn r`nvro cu~c n nn Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Winifred C Fishel 01/15/2008 180-26-7278 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) e Kristin N 5cnultz Granddaughter Apt. 4 ~ 3720 Walnut Street Harrisburg, PA 17109 1 ESTATE OF WINIFRED C. FISHEL SCHEDULE OF EXHIBITS EXHIBIT A Last Will & Testament for Winifred C. Fishel signed and dated November 13`h, 2003 EXHIBIT B Appraisal by George R. Ulsh for property located at 134 Hummel Avenue, Lemoyne, Cumberland County, PA. EXHIBIT C Settlement Sheet for sale of property located at 134 Hummel Avenue, Lemoyne, PA sold on June 12, 2008. EXHIBITD Date of Death Letter From Citizen's Investment Group for Transfer on Death Account to Patricia Gipe and Wendy Davis. EXHIBIT E Date of Death Letter From Citizen's Investment Services for Regular IRA Account. :346917 `~'~ __ c ~ ~_. L ~ ~..~r t .cFS i- - _ ~ttst mill ttn~ ~e~tttment OF W/NIFRED C. FISHEL I, WINIFRED C. FISHEL, of the Borough of Lemoyne, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all former Wills made by me. ARTICLE I I direct that there be no public viewing of my body upon my death and that a private viewing be held only if that is the desire of my immediate family. I direct that my body be cremated anti have made arrangements with the Cremation Society of Pennsylvania. There shall only be graveside services. I request that there be no flowers and all memorial contributions should be sent to the Special Olympics Area M, 55 Miller Road, Summerdale, Pennsylvania 17093. ARTICLE ll I direct that all my legal debts, funeral and burial expenses not prepaid be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ARTICLE 111 I direct my Executors to pay all inheritance, transfer, estate and similar taxes (including interest and penalties) assessed or payable by reason of my death on any property or interest in property which is included in my estate for the purpose of computing taxes. My Executors shall not require any beneficiary to reimburse my estate for taxes paid on property passing under the terms of this Will or otherwise. ARTICLE IV I direct that any automobile or automobiles that I own at the time of my death be sold and the proceeds are to be given to my granddaughter, KRISTIN N. SHULTZ, to be used by her to take care of my dog "Nicki". In the event "Nicki" predeceases me, the proceeds from the sale of my automobile shall be distributed as part of the residue of my estate set forth in Article VI. ARTICLE V I direct that my household and personal effects and other tangible property of a like nature (not including cash and securities) be sold at a private or public sale, as determined by my Executors, using Quinn (Ike) Eichelberger as the Auctioneer. The proceeds from said sale are to be added to the residue of my estate and distributed according to Article VI hereof. ARTICLE V! I give, devise and bequeath all the rest, residue and remainder of my estate of every nature and wherever situate as follows: A. 40% to my daughter, PATRICIA A. GIPE; f ~l 3 :.~ X40°/Q~o my daughter, WENDY L. DAVIS; 7 °~KF~'.4,L~2 '~~"j"~'f L f C• 5%° to my grandson, KEITH A: GARDNER, JR:; D. 5% to my grandson, DERRICK S. BROSIUS; E. 5% to my granddaughter, JESSICA D. BROSIUS; and F' S% to my granddaughter, KRISTIN N, S r-lut_rz If any of the above named person shall be distributed to theirps rsons shalt predecease me, the share of said predeceased representative, Pouse, and in the absence of a spouse, to their personal ART/CLE V!/ Should any person named in Article Vf be attained the age of tvven entitled to ty-one {21) Years at the time of a share of my estate and not have bequeath said share to CHARLES distribution to him or her - benefit of saki H. GIPE, JR• and P devise and person. The Trustee is hereb ATR1CIq A. GIPE, IN T ' invest, and reinvest the a Y directed and shall hate the RUST, for the mount so received" The Po~'er fo hold, the beneficial money held in Trust is manage, y for any use exce related to pt for the payment of tuition room not to be distributed to her post high school education (includin and board graduate and undergraduate) for said beneficia g trade school and colle or other costs to distribute, ar not fo distribute, rY• TO meet this ge educate°n, both as Trustee in their sole and absoluteor•pad of the income and to i~vadeSe I empower the Trustee beneficia discretion may deem to be all or pad of the rY's post high school edu principal cation ex necessary or appropriate for such consideration other fo Penses. In doin rrns °f support available for an g so' the Trustee is including grants, scholarshi s, Y benefccia to take into '`~ ~ ~_- the beneficiar P contributions from the beneficia ry s post high school edu asare soft of ~ P nts, cation '~ ~~.;- any ernPloYment b ~'s are and contributions from ~~wenty of1e:, y the be C2 ~) years neficiary, Upon the _- any principal or rnterest beneficia ~ e - ry attaining - h to such beneficia ~ : = not sa used or aPPiied s e ~ , if the beneficiary shalt die b as set forth ~~ ' a r~ ~sU z f .~ afore attainin - i " ere: a ~-~unds shat! be distributed to r^, - .- '~, ti t ~ - _ _ _ ~ ~ ~ ~~ .. -.: _:~ ARTICLE V/// ! direct that the antci - interest of the pation, or to volunta beneficiary Warned ry or involunta hereunder shat! nat ry alienation. be sub' lect to --- _._ __ _._. ART/CLE IX Should the principal of any trust herein provided for be or become too small in the Trustee's discretion, so as to make establishment or continuance of the trust inadvisable, the Trustee may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the beneficiary. If the beneficiary is then a minor, distribution may be made to the surviving parent or guardian of said child. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiary remainder shall cease. ARTICLE X I direct that any Trustee, or their successor, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ARTICLE XI I nominate and appoint CHARLES H. GIPE, JR. and PATRICIA A. GIPE, as Co-Executors of this my Last Will and Testament, and require that said Executors serve without bond. In the event that one of the above named Executors shall, for any reason, fail to qualify, or having qualified, fail to complete the administration of my estate, the other named Executor herein shall continue to c~~rry out the duties of Executor and shall continue to have all the rights, powers and immunities sE~t forth in this Last Will and Testament, including the requirement that said Executor serve without bond. ARTICLE XI! I have two (2) children who are now living, whose names are BRENDA L. BROSIUS and ADA E. SHUL_TZ. I have intentionally made no provisions in this Will for BRENDA L. BROSIUS and ADA E. SHULTZ and neither is to receive any share of my estate upon my death. -t- ~- ------~-_ _. - - ~_ ~ ~. _ - __ ------ - - _- ----G- -t v. - -- . .: .,_, ., . !N t~lTN,rESS ..,, ...~ - 1 here unto set mY hand and , 2003. seal this daY of WIN RED C. FIST-!EL (SEAL} Signed, sealed Wiii ~ Published and declared b and Testament In the Y the above_ presence of e presence of Warned Testatrix ach other have hereunto us, who, at her re as and for her. subscribed our quest, Last names rn her presence and in the as witnesses. ~~. . ~, ~kj:_µ - _ ~_~ ~h ~u _ r;= ~ , - - ~ ~ ~,- '~~ yt ,_ _ ~~ _ '~ ~s Y ACKNOWLEDGMENT ss: COMMONWEALTH OF PENNSYLVANIA -. COUNTY OF CUMBERLAND instrument, whose name is signed to the foregoing C, FISHEL, Testatrix, e that 1 signed and executed 1 W-NIFRED do hereby acknovvledg to taw, and that I signed it as my having been duly qualified according Last Will and Testament; that I signed it willingly, the instrument as my ur oses therein expressed. free and voluntary act for the P P WI RED C. FISHEL d ed before me, by WINIFRED C. FtSHEL, the Sworn or affirmed to and acknowte g 2003. ~L~` day of ,~' ~/~x~~~ Testatrix, thi~~_ ~ --- AFFIDAVIT ~ COMMONWF_ALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND ~/ ~ // We,-. ~~,-d4 r ~ ~I! .. ~ ~~ 1~ C~~~ and ~~ >l~ ~f . ~~ i~ a ~ ~~. the C/ ~ witnesses whose names are signed to the foregoing instrument, being du~y 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 at least 18 years of age, of sound mind and under no constraint or undue influence. .~~ ~. Sworn to or affirmed to a d subscribed to before me by ~__ Q.vIGt ,~~6tC tl...';~. ~ -~ witnesses this ~.~~~day of i~ ~- -~~ ;~ , 2003. ~~ 5~ ~ ~ ~ ~,~ .. ~~~~3 ~ ~' 1 ~;,. ~` ~ h 220568 ~ , .Notarial Seal ~ ~ Pubrx; My Commission Expires Dec. 2 Member, Pennsyi~ Association Of Notaries R & L Appraisal Assoicates George R. Ulsh Summary Appraisal Report Fishel Estate Uniform Residential Annraical RPnnrt The purpose of this summa appraisal report is to provide the lender/client with an accurate, and ode uately supported, opinion of the market value of the subject property. Pro a Address 134 Hummel Avenue C' Lemo ne State PA Zi Code 17043 Borrower Client: Fishel Estate clo Dana Wieseman. Jol Owner of Public Record Fishel Estate County Cumberland L al Descri don Referenced in Record 13ook 23Y Pa e 087 Assessor's Parcel # 12-21-0265-395 Tax Year 2008 R.E. Taxes $ 1,132.25 Nei hborhood Name Lemo ne Boro Ma Reference 12-21-0265-395 Census Tract 0106.00 Occu ant ^ Owner Tenant Vacant S ecial Assessmerds $ N/A PUD HOA $ N/A per ear ^ per mordh " Pro a Ri hts A raised ®Fee Sim k ]Leasehold Other describe Asst nmem T e Purchase Transaction ^ Refinance Transaction ,^ Other describe Establish Market Value of the sub'ect roe "AS IS" Lender/Client Client: Fishel Estate c/o Dana Wieseman. Address 301 Market Street. Lemo ne. PA 17043 Is the subject roe curve offered for sale or has i[ been offered for sale in the twelve mordhs prior to the effective date of this appraisal? ^Yes ®No Re ort data sources used, offeri rice s , amt dates . Public record and Area Mls. Verfied D1/30/2008. Sub'ect has not been offered for sale i the last 12 months. I ^ did ®did not anayze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the conhact far sak; or why the analysis was not erformed. Public record and Area Mls Verified 01!30/2008. Sub'ect has not been offered for sale i the last 12 months. Contract Price $ MarketValue Date of Contract NIA Is the property selk;r the owner of ublic record? ®Yes ^ No Data Sources Public Record Is there arty financial assistance (ban charges, sale concessions, gift or downpaymerd assistance, etc.) to be paid by any party on behalf of the borrower? ^Yes ®No H Yes, re ort the total dollar amount and describe the items to be aid. NIA Public record and Area Mls. Verified 01130/2008. Sub'ect has not been offered for sale i the last 12 monUis. Note: Race and the racial com osftion of the neighborhood are not appraisal factors. Neighborhood Characteristics One-UnR Housing Trends One-Unit Housing Present Land Use % Location ^ Urban ®Suburban ^ Rural Property Values ^ Increasing ®Stable Declini PRICE AGE One-Unit 90 % Built-U Over 75% 25-75% Under 25% Demand/Su ply ^ Shortage In Balance ^ Over Su ly $ D00 yrs) 2-4 Unit 5 % Grovrth Rapid Stable ^ Slow Marketing Time ®Under 3 mths ^ 3-6 mths ^ Over 6 mths 50 Low 40 Multi-Family % Neighborhood Boundaries South is Plum :>treet. North is Bosler Avenue West is 3rd Street East is 1st 150 High 150 Commercial 5 % Street. • ** Pred. 60-125 Other % Nei hborhood Descriptron See attached addenda. ** Predominant sin le famil housin value is $80.OOD- $140.OOD Market Conditions (including supportfor ttre above conclusions See attached addenda with comments. Dimensions Not available for ublic disclosure Area .O6 Acres Sha a Mostl Rectan ular Vew Suburban Spectlic Zoning Class'rfication Residential Zoning Description Residential R2 allowin sin le famil housin Zoni Com liance L al ^ Le al Noncoirformi Grandfathered Use ^ No Zoni ^ Illegal describe Is the highest and best use of subject roperty as improved or as ro osed er plans and spec'rfications the present use? ~ Yes ^ No Ii No, describe Utllitfes Public Other (describe) Public Other (describe) Oft-site Ynprovements -Type Public Private Electrici 100 am Water ® Street Paved As hah Gas None Sanita Sewer ® ^ Alley In Rear 1 Paved As halt FEMA S ecial Flood Hazard Area ^Yes ~~ No FEMA Flood Zone Zone C FEMA Map # 420361 FEMA Ma Date 12/04!1979 Are the utili0es and off-site im rovemerds pica) for the market area? ®Ves ^ No tl No, describe Are there an adverse site conditrons or external /odors easements, encroachments, environmental conditions, land uses, etc. ? ^Yes ®No H Yes, describe There were no noted a anent adverse or unfavorable easements or encroachments noted. See attached su lemental addendum for comments. General Descri lion Foundation Exterior Descri lion materials/condition Interior materials/condition Units ®Dne ^ One with Accesso Unit ^ Concrete Slab ^ Crawl Space Foundation Wals Par edStonelAvera Fbors Cr t Vn IlAvera e # of Stories 3 Full Basemem Partial Basement Exterior WaNs Frm&Vin I/Avera e Walls D I.Plstr WdP/Av T e ^ Det. ^ Att. ®S-DetJEnd Unit Basement Area 618 sq.ft. Roof Surface Com Shin le/Avera TrirNFinish WoodlAvera e Existin Pro osed Under Const. Basement Finish 0 % Gutters & Downs outs Aluminum/Avera a Bath Floor Vin /Avera e Design S k 2.5S SemDet Outside Entry/Exit ^ Sum Pump Window Type Vin DbHn /Good Bath Wainscot Fbr IsslAvera e Year BuiR 1900 Evidence of Infestation Storm SaslVlnsulated ThermWndwslGood Car Stora a None Effective Age rs) 20 - 25 ^ Dampness ^ Settlement Screens YeslGood ^ Driveway # of Cars Attic None Heab FWA HWBB Radiant Amenities Wootlstove s # Drivewa Surface None Dro Stair Stairs ^ Other Fuel Oil Fire laces # Fence Area ®Garage # of Cars 1 Fbor Scuttle Cooli Central Air Conditroni Patio/Deck 1 Porch 3 Car ort # of Cars ^ Finished ^ Heated ^ Individual ^ Other ^ Pool ^ Other ^ Att. ®Det. ^ BuiR-in A liances ^ Refr' erator ®Ran e/Oven [] Dishwasher ^ Dis osal ^ Microwave ^ Washer/D er ^ Other describe Finished area above rode contains: 6 Rooms 3 Bedrooms 1.5 Baths 1,215 Square Feet of Gross Livi Area Above Grade . Additional features s ecial ener efficient items, etc.. Front orch side orch 2nd floor rear orch, rear olio fenced area, insulated windows. Describe the condition of tl>e roe includin ra~eded re airs, deterioration, renovations, remodeli ,etc.. The sub'ect exterior is avera a to ood condition with minor cosmetic re airs needed. The interior of the sub'ect is in avera e. The basement of the sub'ect is 100% of the 1st floor GLA and at resent 0% finished. U nodes include newer insulated windows newer roof in a earance. Are there a ph sical deficiencies or adverse conditions that affect the INabiliry, soundness, or structural tote r' of the roe ? ^Yes ®No h Yes, describe Does the rope eneral conform to the neighborhood functional uutility, s le. condition, use, construction, etc.)? ®Yes ^ No tl No, describe rreoare Mac corm !U March "LUUb Page 1 of 6 Fannie Mae Form 1004 March 2005 Form 1004 -'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMOOE Fishel Estate Uniform Residential Appraisal Report File# G00059 There are 3 comparable ro erties cu[rerrtfy offered for sale in the subject rrei hborfwod ra ing in price from $ 119,900 to $ 129,900 There are 8 com arable sales in the subject nei hborhood within the art twelve months ra i in sale rice from $ 62 000 to $ 123.900 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 134 Hummel Avenue Lemo ne. PA 17043 137 Herman Avenue Lemo ne, PA 17043 213 Herman Avenue Lemo ne PA 17043 222 Bosler Avenue Lemo ne, PA 17043 Praximi to Sub' t Sale Price Sale Price/Gross Liv. Area Data Sources Verification Sources VALUE ADJUSTMENTS $ MarketValue $ 85.60 s .ff. DESCRIPTION 0.07 miles SE $ 106,000 $ 78.52 s .ff. MLS,PubRec, A raisersFiles Data Bank DESCRIPTION + - $ Ad'uslmeM 0.10 miles S $ 123 900 $ 92.19 s .tt. MLS,PubRec A raisersFiles Data Bank DESCRIPTION + - $ Adjustmem 0.11 miles W $ 93.500 $ 86.57 s .ft. MLS,PubRec raisersFiles Data Bank DESCRIPTION + - $ Adjustment Sales or Financing Concessions Conv No Help 12 DOM Conv No Help 0 DOM Conv No Help 127 DOM Date of Sale/Time 05/07/2007 07/27/2007 03/02!2007 Location Surburban Surburban Surburban Surburban Leasehold/Fee Sim le Site View Fee Sim le 06 Acres Suburban Fee Sim le 06 Acre Suburban Fee Sim le 06 Acre Suburban Fee Sim le .06 Acre Suburban Desi n S le 2.5S SemDet i 2.5S SemDet 2.55 SemDet 2.5S SemDet Qual' of Construction Actual Age Condition Frm&Vin IIAv 108 Yrs Est Avera a Brk&FrmlAv 108 Yrs Est Gd/U dates -5 000 FrmBAlumlAv 88 Yrs Est VGd/U rades -10,000 FramelAv 107 Yrs Est Gd/Remodeled -10 000 Above Grade Total Bdrms. Haths Total Bdnns. Baths Total Bdrms. Baths Total Sdrms. Baths Room Count 6 3 1.5 6 3 1.5 6 3 1 +3 000 7 3 1 +3 000 Gross Livi Area 1 215 s .ft. 1,350 sq.ff. -1,400 1,344 sq.ff, -1.300 1 080 sq.ft. +1 400 Basement & Finished Rooms Bebw Grade Unfinished 100% / 0% Unfinished 100% / 0% Unfinished 8D% / 0% Unfinished 100% / 0% Functional Util' . Heati Cooli ,• Ener Etticiem hems Avera a CntrIHUCntrICI ThermoWindws Avera a CentHUNoCool ThermoWindws +3,000 Avera a CentHt/NoCool ThermoWindws +3,000 Avera e CentHUNoCool Storm Units +3,000 +3 000 Gara a/Car ort 1 Car Gara e 1 Car Car ort +2,000 Off Street Parkir +2 000 On Street Parkin +3 000 PorcfVPatio/Deck CvdPches Patio CvdPches,Patio CvdPches Patio Porch WoodDk • Amenities Fenced Aresi Fenced Area Fenced Area Fenced Area • Amentes None None None None • Amenities None None None None • Net Adusbmnt otal '~ ^ + ~ - $ -1 400 ^ + ®- $ -3,300 ®+ ^ - $ 3,400 Adjusted Sale Price of Com ambles Net Adj. 1,3 % Gross Ad'. 10.8 % $ 104 600 Net Adj. 2.7 % Gross Ad'. 15.6 % $ 120,600 Net Adj. 3.6 % Gross Ad'. 25.0 % $ 96,900 I ®did ^did not research the sale or transfer history of the subject ro edy and com arable sales. tf not, ex lain M research did ®did rrof reveal rior sales or transfers of the subject roe for the Three ears rior to the effective date of this a sisal. Data Sources Public Record M researeh ^did did not reveal a rior sales or transters of the com arable sales for the ear rior to the date of sale of ttre cam arable sale. Data Sources Public Record Re ort the results of Ote research and ana sis of the rior sale or Vansfer histo of Hre subject roe and com arable sales (re ort additional rior sales on a e 3 . ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior Sale/Transfer No transfer of the sub ect No transfer of the sale No transfer of the sale 09/26/2007 Price of Prior SalelTransfer in the last 36 month in the last 12 month in the last 12 month $1.00 Data Sources Public Record Public Record Public Record Public Record Effective Date of Data Sources 01/30/2008 01!30!2008 01130!2008 01/30/2008 Ana sis of rror sale or transfer histo of the subject roe and com arable sales No transfer of the sub'ect in the last 36 months. No transfer of sales #1 and #2 in the last 12 months. Sale #3 last transferred 09/26!2007 for $1.00. This was a lender transfer and not an arms Ien ht transaction. Summa of Sales Com arison A roach AIf of The saves are located within the same suburban market area as the sub ect roe .All of the sales are similar in ual' of construction to the sub'ect. The use of sales older then icall desired was caused from the lack of more recent similar sales in close roxim' to the sub ect. The sub ect is in avera a condition and su orts a value established from the sales. Provided sales bracket the sub'ect in value and GLA This is a desired condition b the a raiser when establishin the most robable fair market value of the sub'ect. The sub'ect roe was vacant at the time of the a sisal viewin .Utilities were on and o eratin .The sub'ect and sales are over 30 ears old but had been modernized as necessa and aremarketable in its resent condition. Their effective a e is si nficanti less than 30 ears indicated Value b Saks Com arison A roach $ 1 D4 ODO Indicated Value by: Sales Comparison Approach $ 104 000 Cost Approach (if developed) $ N!A Income Approach (if developed) $ N!A The Market Com arison A roach to Value is the best for determinin the Market Value of a residential roe .The Cost A roach to Value and The Income A roach to Value were considered but are not a ro riate for the a sisal. This appraisal is made ~ "as is", ^ subject ro completion per plans and specrfications on the basis of a hypothetical conddion that the improvements have been completed, ^ subject to fire folbwing repairs or alterations on the basis of a hypothetical condition that the repairs os alterations have been completed, or ^ subjectto the • folbwing required ins ection based on the extraordina assum lion tfrat the condition or deficient does rwt re uire alteration or re air: See attached su lemental addendum with sub'ect roe and a sisal comments noted. This a sisal is not valid without all attached addenda. Based on a complete visual inspection of the Interior and exterior areas of the subject property, defined scope of work, statement of assumptions and Ilmiting conditions, and appraiser's cert Rcatlon, my (our) opinion of the market value, as defined, of the real property that is the subject of this report is S 104.000 as of 01/15/2008 which is the date of ins ion and the effective date of this a sisal. Freddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAL° appraisal software by a la mode, inc. -1-800-ALAMODE Fishel Estate Uniform Residential Appraisal Report Files G00059 The subject age is estimated at 36 years. The sub ect use has been sin le Tamil residential which a ears to be the Hi hest best use for the ro e Some of the saves ma show hoto ra hs with sale si ns. Sales are not now under contract or bein offered unless s ecificall indicated within the a raisal re ort. For convience ands eed sales hoto ra hs are taken from m existin data base for sales in the area. All of the sales indicated have been external) and or interiors)) view b the a raiser as re uired b the a raisers uidelines for ertormin a raisals. When a licab{e within the a raisal re ort it is assumed unless noted in the re ort that the roof lumbin . heatin electrical and air conditionin s tem wells, se tic tanks or cess ool are in sadsfacto o eratin condition that the buildin is structural) sound and free of termite infestation and free of termite dams e. The a raiser su ests that bu ens, lenders and other interested arties obtain certfications from ro erl ualified rofessionals for their rotection. There has not been a tide search or curve com leted on the sub'ect roe that would confirm or den an encroachments easements or deed restrictions on or a ainst the sub'ect roe At the time of the ins ection of the sub'ect unless noted in the a raisal re ort none of the items mentioned in this ara ra h were visibl noticed or a anent. The a raisal is made considern the items not resent or havin no effect on the overall ical use of the sub'ect as valued in this re ort. If an of these items are resent, the Fair Market Value as determined b this re ort ma be adverse) affected. Sub'ect Photos are on final hotos taken at the time of the sub'ect roe viewin and have not been altered. The di ital si nature used on the a raisal re ort is the true si nature of the a raiser and used on all a raisals. Di ital si natures facilitate the transfer of the a raisal re ort b EDI EFT or e-mail. The software utiVized b the a raiser to enerate the a raisal re ort rotects si nature secur' b means of a in number that is in the sole control of the a raiser. • The a raiser researched a rou of sales lisdn sand under contract ro erties in the sub'ect area for com orison to the sub'ect. Sales anal cis is based on the roxim to th<s sub'ect location effective a e market a e size a raiser verifiable information of the sales a raisers resonel knowled a of the sales and most similar amenities to the sub'ect. The sales under contracts and or lisdn s rovided in the Market • Gom orison A roach to Value are the best verifiable sales. under contract and or listin s similar to the sub'ect from the rou of sales reviewed. This a raisal is a Summa a raisal. "The Intended User of this a raisal re ort is the Lender/Client. The Intended Use is to evaluate the roe that is the sub ect of this a raisal for a mort a e finance transaction sub'ect to the stated Sco e of Work ur ose of the a raisal, . re ortin re uirements of this a raisal re ort form and Definition of Market Value. No additional Intended Users are identified b the a raiser." The line ad'ustment when in lace crn the Sales Com orison A roach to Value room count area is for the bathrooms in the GLA area of the sub'ect. Overall room count is considered in the GtA ad'ustment for the sub'ect. It is im ro er to increase or reduce value for both room count and GLA. This racdce, rf used, would create a situation of increasin value or reducin value for the same situation. Personel roe was not included in the final value of the sub'ect. The a raiser is not a rofessional home ins ector and does not warrant the absence or resence of defects in the sub'ect ro e COST APPROACH TO VALUE (not re uired by Fannie Mae) Provide adequate ifiormation for the kndedciient to re licate tine below cost fi ores and ca~ulations. Su ort for tfre o inion of site value summa of com arable land sales or other methods for estimad site vaVue ESTIMATED ^ REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE....----__.........-.-_ ............... ._..........__.......... _$ Source of cost data DWELLING S .Ft. @ $ _$ Ouai' rati from cost service Effective date of cost data S .Ft. @ $ _..____. _$ - Comments on Cost A roach rocs )ruin area calculations, de reciation, etc.) -. _ _$ See attached buildin sketch vvith dimensions and sub'ect drawlin .See Gara eiCar ort S .Ft. @ $ _$ • attached su lemental addendum with comments on the sub'ect roe Total Estimate of Cost-New __..__. _$ Cost A roach. Less Ph sical Functional External Depreciation =$ De reciated Cost of Im rovements ......__.__.......____....._____...... =$ •As-is° Value of Site Im rovemerrts ............._--------_...------............---.. _$ Estimated Remaining Ecorwmic Life HUD and VA only 35 to 40 Vears INDICATED VALUE BY COST APPROACH _._-__........._.__.........._....... =S INCOME APPROACH TO VALUE (not required by Fannie Mae) • Estimated Mordh Market Rent $ N!A X Gross Rera Multi Gen N!A = $ NIA Indicated Value b Income A roach Summa of Income A roach includi support for market rent and GRM See attached su lemental addendum for comments on the Income A roach to Value. PROJECT INFORMATION FOR PUDs (if applioabfe) Is d>e deveb er/builder in control of the Nomeowr~ers' Association HOA ? Yes ^ No Unit e s ^ Detached ^ Attached Provide the toibw' information for PUDs ONLY it dte devebperlbuilder is in control of the HOA and the sub'ect ro erty is an attached dwelling unit. L al Name of Pro'ect Total number of hoses Total number of units Total number of units sold • Total number of units rerRed Total number of units for sa{e Data source s Was the ro'ect created by tine conversion of existi buildi s into a PUD? Yes ^ No If Yes, date of conversion. Does tine ro'ect contain a mold-dwelli units? Yes ^ No Data Source Are the units, common elemerrts, and recreation facilfies complete? Yes ^ No d No, describe the status of completion. Are tine common ek;ments leased to orb the Homeowners' Association? ^ Yes No If Yes, describe tine rental terms and o dons. Describe common ek;merds and recreatwnal facilities. Not a licable with this re ort Freddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Farm 1004 March 2005 Fcrm 1004 - 'WinTOTAI" appraisa{ software by a la mode, inc. -1-800-ALAMODE Fiehcl FetaYo Uniform Residential Appraisal Report Fik# G00059 • This repgrt form is designed to rf:port an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexly of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations 1:o this appraisal report, such as those required by law or those related to the appraiser s continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope ot` work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) pertorm a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighbofiood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client 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 pmdentiy, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he or she considers his or her 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 terms 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 safes concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result 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 to the comparable property by comparisons to financing terms 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 of 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 judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting 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, except for information that he or she became aware of during the research involved in pertorming this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. 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 this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard ArE:a. 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 dcr so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this, appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the properly less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for 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, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations an the assumption that the completion, repairs, or alterations of the subject property will be pertormed in a professional manner. Freddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 10D4 March 2005 Form 1604 - "WinTOTAL" appraisal software by a la mode, inc. -1-8116-ALAMODE c~~r.vi G~~+e Uniform Residential Appraisal Report Flle# G00059 APPRAISER'S CERTIFICATION: The Appraiser certrfies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported The condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the properly. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sates comparison approach for this appraisal assignment. I fwiher certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject properly, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to lire comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. i2. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and corect. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject properly, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that {became aware of during the research involved in performing this appraisal. 1 have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report. my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions In this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and 1 have no present or prospective personal interest or bias; with respect to the participants in the transaction. 1 did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject properly or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the pertormance of this appraisal or the preparation of this appraisal report, 1 have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any individual so named is qualified to pertorm the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the tender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005 Fvrm 1004 - "WinTOTAI" appraisal software by a la mode, inc. -1-800-ALAMOOE Fieh>I F~tato Uniform Residential Appraisal Kepart Pile/{ G00059 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower, the mortgagee or its successors and assigns; mortgage insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the lJnited States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I ant also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves any one or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state taws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shalt be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S Cf:RTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either asub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Unifoml Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER George R. Ulsh Signature r ~~ ... %7~ ~~ ~~ -l'_ Name George R. Ulsh,~'A State Cert. Ides. Real Estate Appraiser Company Name R 13< L Appraisa{s Associates Company Address 4099 Derry Street Harrisburg, PA 17111 Telephone Number 717 565 2037 Email Address rulsh comcast.net Date of Signature and Report 02/02l'1.0p8 Effective Date of Appraisal 01115/2008 State Certification # RL 000409 L or State License # or Other (describe) ~ State # State PA Expiration Date of Certification or License 06130/2009 ADDRESS OF PROPERTY APPRAISED 134 Hummel Avenue Lemoyne PA 17043 APPRAISED VALUE DF SUBJECT PROPERTY $ 104 000 LENDER/CLIENT Name Company Name Client: Fishel Estate c:lo Dana Wieseman. Johnson Company Address 301 Market Street, Lemoyne PA 17043 Email Address SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License SUBJECT PROPERTY ^ Did not inspect subject property ^ Did inspect exterior of subject property from street Date of Inspection ^ Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES ^ Did not inspect exterior of comparable sales from street ^ Did inspect exterior of comparable sales from street Date of Inspection Freddie Mac Form 70 March 2005 Page 6 of 6 Fannie Mae Form 1004 March 2005 Farm 1D04 - ^WinTDTAI° appraisal software by a la mode, inc. -1-800-ALAMDOE Supplemental Addendum Fri rJ~ r_nnnso - -- ---- ------ Borrower/Client Client: Fishel Estate clo Dana Wieseman. Johnson Duffle Pro a Address 134 Hummel Avenue C' Lemo a County Cumberland State PA Zi Code 17043 Lender Client: Fishel Estate Go Dana Wieseman. Johnson Duffie COST AND INCOME APPROACH COMMENTS The Cost Approach to Value for homes with an age greater then a maximum of 10 years, the lack of available verifiable land sales or having good available closed sales for comparison to the subject creates a condition that causes the Cost Approach to Value to be considered inappropriate for use in this appraisal report. This is based on the fact that a cost analysis for a subject property is generally subjective, based on the appraiser estimate of depreciation, cost manuals general analysis for an area, subjective statements from area contractors. The general analysis of all supports the statement that this generally leads to the inaccuracy of the Cost Approach to Values and leads the client to improper conclusions. For this reason, although considered, The Cost Approach to Value is inappropriate for use in this appraisal report. The Income Approach to Values is considered inappropriate for use in this appraisal report. This is based on the fact that a typical purchaser for the subjec.K property has an interest in the purchase for their primary residence opposed to the concern of the value generated, through investment, from the possible income produced value. In addition, the verifabte information available is not a matter of public record and accuracy is at best considered limited in nature. For this reason, although considered, the Income Approach to Value is considered inappropriate for use in this appraisal report. With this information considered, lenders/clients generally desire to see the Income Apporach provided. The Income Approach is provided but, the appriaser states that any reliance on the value established should be considered mis-leading. For this reason, although considered, The Income Approach to Value is inappropriate and inapropriate for use in this appraisal report. • URAR :Neighborhood -Description The subject is located in a primarily residential neighborhood. Major routes of travel are located v~ithin a reasonable distance of the subject. Employment for the area is rated as good. Major employers in the Lemoyne area includes large manufacturing companies, local government facilities and many smaller service companies. The subject neighborhood is in astable phase of its' life cycle with properties in the neighborhood having average to good appeal vvith proof of regular maintenance. Supply and demand appears in balance. Property values are stablizing after a sustained increase over the past several years. Buyer demand still appears strong in the neighborhood and is supported by continued low interest rates. Information is supported through public record and Central Penn Multi-list system. Multi-use properties are typical of the neighborhood and support residential use. • URAR :Neighborhood -Market Conditions There are no foreseeable economic trends which might significantly influence market conditions in this area. The current mortgage market offers a vide variety of conventional loans with competitive rates. As a result, the terms of frnancing have little, if any, impact on sales prices. If interest rates remain reasonable, property values and marketablility should be good. Current supply and demand arr: in balance. Marketing time averages 0-90 days as per MLS statistics. Interest rates are ranging from 5 to 8% v~ith 0-3 points typically being paid for origination or discount. Seller concessions, although evident, are not typical of all transactior~s. Form TADD -'VJinTOTAL" appraisal software by a b mode, inc. -1-800-ALAMODE ~ ~ L Appraisal Assoicates George R. Ulsh Borrower/Client Client: Fishel Estate c/o Dana Wieseman. Johnson Duffle Fib Na. G00059 Property Address 134 Hummel Avenue City Lemoyne Cou Cumberland State PA Zi Code 17043 Lender Client: Fishel Estate c/o Dana Wieseman. Johnson DufLie APPRAISAL AND REPORT IDENTIFICATION This Appraisal Report is 9D~ of the following types: ^ Self Contained (A written report prepared under Standards Rule 2-2(a) , persuarrt to the Scope of Work, as disclosed elsewhere in this report.} ©Summary (A written repcrt prepared under Standards Rule 2-2(b) , persuant to the Scope of Work, as disclosed elsewhere in this report.) ^ Restricted Use (A written report prepared under Standards Rule 2-2(c) , persuant to the Scope of Work, as disclosed elsewhere in this report, restricted to the stated intended use by the specified client or intended user.) Comments on Standards Rule Z-3 I certify that, to the best of my knowledge and belief: -the statements of fact contained in this report are true and correct. - the reported anayses, opinions, and conclusions are limited Doty by the reported assumplioru and limfirg conditions and are my personal, impartial, and unbiased professional anatyses, opinions, and conclusions. - I (rave ra (or the specified) present or prosprxtive interest in tine property tfrat is the subject of this report and rro (or the specified) personal irderest with respect to the parties irnoNed. - I have no bias with respect to the property that is tine subject of this report or to the parties irnolved with this assignment. - my engagement in this assignment was not wrtiirgent upon devebping or repoRing predetermined resuNs. - my compensation for completing this assignrneM is not carrtingent upon the devebpmeM or repodirg of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occunence of a subsequent event directty related to the intended use of this appraisal. - my anatyses, opinions, and concusiors were devebped, and this report has been prepared, in conformity with tine Uniform Standards of Professional Appraisal Practice. - I have (or have not) made a personal inspection of the property that is the subject of ffiis report (ti more than one person signs tfnis certification, tine certification must clearty specify which indviduals did and which individuals did not make a personal inspection of the appraised property.) - ra one provided significam real property appraisal assistance to the person signing this certification. Of there are exceptions, the name of each individual providing sign'rficant real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any USPAP related issues requiring disclosure and any state mandated requirements: APPRAISER: SUPERVISORY APPRAISER (only if required): i" , ~ /~ Signature: .i-~=~ -~,<- ~~ ""~~` Signature: Name: George R. Ulsh PA State Cert. Res. Real Estate Appraiser Name: Date Signed: 02/02/2008 Date Signed: State Certification #: RL 000409 L State Certification #: or State License #: or State License #: State: PA State: Expiration Date of Certification or License: 06/30!2009 Ergfiration Date of Certification or License: Supervisory Appraiser inspection of Subject Property: Effective Date of Appraisal: 01115!2008 ^ Did Not ^ Exterior-only from street ^ Interior and Exterior Form IDDB - °WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Subject Photo Page BorroweVClient Client: Fishel Estate c!o Dana Wieseman. Johnson Duffle Pra erty Address 134 Hummel Avenue City _ Lemoyne Cou Cumberland State PA Zip Code 17043 Lender Client: Fishel Estate cfo Dana Wieseman. Johnson Duffle Subject Front 134 Hummel Avenue Sales Price MarketValue Gross Living Area 1,215 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 1.5 Location Surburban Uiew Suburban Site 06 Acres Quality FrmBVinyUAvg Age 108 Yrs Est Subject Rear Subject Street Form PtCPIX.SR -'1MnTOTAI" appraisal software by a b mode, inc. -1-800-ALAMODE Subject Photo Page Borrower/Client Client: Fishel Estate c:/o Dana Wieseman. Johnson Duffle Pro a Address 134 Hummel Avenue C' Lemoyne Counly Cumberland Stale PA Zip Code 17043 Lender Client: Fishel Estate c:/o Dana Wieseman. Johnson Duffle Subject Garage 134 Hummel Avenue Sales Price MarketValue GrossLivirgArea 1,215 Total Rooms 6 Total Bedrooms 3 Total Bathrooms' 1.5 Location Surburban View Suburban Site 06 Acres Duality Frm&VinyVAvg Age 108 Yrs Est frorm PICPIX.SR -'1NinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Comparable Photo Page Borrower/CIieM Client: Fishel Estate r:/o Dana Wieseman. Johnson Duffle Pro a Address 134 Hummel Avenue Ci Lemo ne Cou Cumberland State PA Z Code 17043 Lender Client: Fishel Estate r;lo Dana Wieseman. Johnson Duffle Comparable 1 ~ ~..: ~ ~`~ K . 137 Herman Avenue Prox to Subject 0.07 miles SE Sale Price 106,000 Gross Living Area 1,350 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 1.5 Location Subburban View Suburban Site 06 Acre Quality Brk&Frm/Avg Age 108 Yrs Est Comparable 2 _ _ _. It l; , 213 Herman Avenue Prox. to Subject 0.10 miles S Sale Price 123,900 Gross Lroirg Area 1,344 Total Rooms 6 Total Bedrooms 3 Tonal Bathrooms 1 Location Surburban View Suburban Site 06 Acre Quality FrmS:AlumlAvg Age 88 Yrs Est Comparable 3 222 Bosler Avenue Prox. to Subj~t 0.11 miles W SakPrice 93,500 Gross Livirrg Area 1,080 Total Rooms 7 Total Bedrooms 3 Total Bathrooms 1 Location Subburban View Suburban Site 06 Acre Quality Frame/Avg Age 107 Yrs Est fvrni PICPIX.CR - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Building Sketch Patio Pch I Bath .58th m I Kitchen m Dining Room Living Room Porch sxxm ey p., rv~~ Bedroom Bedroom Bedroom 1 Car Garage Comments: Code AREA CALCULATIONS SUMMARY Description Net Slze Net Totals GI.Al First Floor 678.3 618.3 GLA2 Second Floor 596.8 596.8 68MT Basement 618.3 618.3 P/P Porch 89.0 Porch 2 109.8 Patio 170.0 Porch 3 19.3 383.0 GAR 1 Car Garage 204.8 209.8 Net LIVABLE Area (Rounded) 1215 LIVING AREA BREAKDOWN Breakdown Subtotals First Floor 10.5 x 44.0 962.0 7.5 x 6.0 60.0 3.5 x 27.5 96.3 Second Floor 10.5 x 49.0 962.0 3.5 x 38.5 134.6 5ltems (Rounded) 1215 Form SKT.BItlSM - °Win70TAL° appraisal software by a la mode, inc. -1-800-ALAMODE Appraisers 2009 Certification Borrower/Clierd Client: Fishel Estate c!o Dana Wieseman. Johnson Duffie Pro a Address 134 Hummel Avenues Ci Lemo ne County Cumberland State PA by Code 17043 Lender Client Fishel Estate Go Dana Wieseman. Johnson Dutfie Cornmon~~ealth of Fennsyi~•ania ~ 7 '4 7 ~~ 5 ~ nepar meat of Skate Bureau of Professional and'Occupational rlff:~irs PO Boa 2G49 Harrisburg PA17105-2644 Certificate Type Certificate Status Certified Residential Appraiser Active Ioitisrl Certification I)a! t )11 111 997 -. GEORGE RANDALL ULSH Certificate 4099 Derry Street ISumber FlkRRISBURG,PA 171.11 RL000409L ~~ptraticin Date 06/36!2009 ~~~~- s~~~rw Commissioner of Professional and Occupazional Affairs Form MAP.Traffic -'WinTOTAL' appraisal sottware by a Ia mode, inc.-1-800-ALAMODE Location Map Borrower/Client Client: Fishel Estate Go Dana Wieseman. Johnson Duffle Property Address 134 Hummel Avenue C' Lemo a Cou Cumberland State PA Zip Code 17043 Lender Client: Fishet Estater,/o Dana Wieseman. Johnson Duifie a la mode, inc ~S gYit~ ~ ~ ~`~ Y 15 ~saY ~r!=1 '¢z M ~N~ ~~ ~ _. _ ,37itia Wormleysburg ~t $ 4~ ,~ Ph ~~i ~~ 71 ~~~. ~~~ ~ ~P ~ ~, ~ s . F~ ,, ~S " k' ee,~.r~: ~' ,~~ ~ ~ ~,~' . ~= ~., .-. Matti S~ ~. 2 GP 5t 4~~~ ~ : 4°~ st ~,~tvew ~ art, g °yG ~, o sf s E~ 5~ ti s ~~ N '~- y°'~~ aHarnsburg eta ~ ~ ~~ F 'y- ,~ '~ S` y ~~ V ~~' _~ Paxtrn St- Paxtc<+St ~~ S] .jY~ ~~~ .~ 'qty - S ~ $~ ' ~ i ~ ~ t ~ - ~~ ' a --~ Fort Co 'J' y_ i~;toa-~-._~ ~ ~ m '~ ~~~ ~ i'~~f'~ _. r ~' ~+e 9~ -;~ ~ ~ Art' - ~ I e s ~>~ ~ ~ ~~ ~ ~ ~ ~~ ~ ~ ~~ ,_ ~~ I ~ ~ s'. s ~ ~9- ~g' F,yz ~¢ ~ 5~ CAt Sk ~ ~' 4~' ~. e a . a yti E 0 p~ .a.-. ..~......m..-A.... ~S'a 1~~ sr 'o`~~r' P~ c~StiD'i a~ c y~_`~' kyrListlUr4 _ -:567 "- IP:, ~~ ,~'2,~ ~y~ ~~sr . -= =--~0ius Are ~ ,~d. A~ ¢ ~~b Kent as aY chaiRal~ 4b 4'° ®~ yb'~ .s ,~~~ kin~ey 4° ~ 4b ~ ~ ~°~'~ New Cumberland ,~~dT~ Kghlend Park ~~ a^~~b q;Jg,;~ ~ ~e ~-.~ tiAisk_ ua ~ ~ a ~4`ar ~ G~ ~rq~ ~ to ~ tiy' 1~~' C~' ~~ Simpson Ferry Rd ~ at ,~ ~ Cedar Cliff ' CiTapal D,' ~~ Smarthmore Rd et~ p.~ Loweir ~~,~ '$ ~ ~o Eberlys Mill ~P ,Allen (~ ~ q~ d ,.. ..aOE ~n f'~d. ~c~„ ~ ~' ~~~ ~g3t ~ ~~ ~ ~ Drexel Hills _._ 4 A~ _ ' T--T- --' _.. r:~ i_:i -re~.~~, c:eie anas,me. iffy $~ =arrn MAP.LOC -'WinTOTAL" appraisal software by a b mode, inc. -1-800-ALAMODE A. U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SETTLEMENT STATEMENT • OF OMB No. LOAN i. LJ ra,. G. LJ r1imA 3. U CUN V. UNINJ. 4. ~ VA 5. ~ CONV.INS. 6. FILE NUMBER: 7. LOAN NUMBER 08-00079-ALT 6359517767 a xenn~rr one mrc ~nen wrn. C, NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o.c.)" were paid outside [he closing; they are shown here for informational purposes and are not included in the totals. D. NAME & ADDRESS Keith A. Gardner OF BORROWER: 134 Hummel Avenue, Lemoyne, PA ] 7043 E. NAME & ADDRESS Exhibit "A" Attached Hereto F. NAME & ADDRESS Bank of .America OF LENDER: P.O. Box. ] 675, Coraopolis, PA 15108 G. PROPERTY LOCATION: 134 Huttunel Avenue, Lemoyne, PA 17043 H. SETTLEMENT AGENT: Assured Land Transfers, Inc. PLACE OF SETTLEMENT: 301 Market Street, Lemoyne, PA 17043 (717) 761-4720 I. SETTLEMENT DATE: 6/12/2008 DISBURSEMENT DATE: 6/12/2008 J. Summary of Borrower's Transaction K. Summary of Seller's Transaction 100. Gross Amount Due From Borrower: 400. Gross Amount Due To Seller: ~~~ 101. Contract sales price 104 000.00 401. Contract sales rice 104 000.00 102. Personal property 402. Personal property 103. Settlement charges to borrower (line 1400) 3 137.68 403. 104. 404. 105. 405. Adiustments For Items Paid By Seller In Advan ce: Adjustments For Items Paid B Seller In Advance: 106. City/[own taxes to 406. City/town taxes to '~, 1.07. County taxes 06/12/08 to 12/31/08 190.49 407. County taxes 06/12/08 to 12/31/08 190.49 108. Assessments to 408. Assessments to 1109: School Taxes 6/12/2008[0 6/30/2008 38.11 409. School Taxes 6/12/2008 to 6/30/2008 38.11 ', I L0. SewerITrash 6/12/2008 to 6/30/2008 22.$$ 410. Sewer/Trash 6/12/2008 to 6/30/20D8 22.g8 111. 411. 112. 412. 113. 413. '~ 114. 414. 115. 415. 116. 416. 120. Gross Amount Due From Borrower: 107,389.16 420. Gross Amount Due To Seller: 104,251.48 2 u n e al r wer: a n I t Due Iler: ', 201. Depositor earnest money 501. Excess deposit (see instructions) ~~ 202. Principal amount of new loan(s) 62 400.00 502. Settlement charges to seller (line 1400) 1 099.20 ~~ 203. Existing loan(s) taken subject to 503. Existing loan(s) taken subject to 204. 504. Payoff 1st Mtg. Ln. 205. 505. Payoff 2nd Mtg. Ln. 206. Patricia A. Gipe (Estate Disclaimer)/Gift Of Equity 41 600.00 506. Patricia A. Gipe (Estate Disclaimer)/Gift Of uity 41 600.00 207. 507. 208. 508. 209. 509. Adjustments For Items Unpaid By Seller: 210. City/town taxes [0 Adjustments For Items Unpaid By Seller: 510. City/[own taxes t0 211. County taxes to Sl 1. County taxes to ', 21Z. Assessments to 512. Assessments to 213: 513. ' 21'4. s14. ~I 215. 515. 216 516. 217. 517. 218. 518. 219. 519. 220. Total Paid By/For Borrower: 104,000.00 520. Total Reductions In Amount Due Seller: 42,699.20 t r w r. 0. ttl r eller: 301. Gross amount due from borrower (line 120) 107 389.16 601. Gross amount due to seller (line 420) 104 251.48 j 302. Less amount paid by/for bortower (line 220 104 000.00 602. Less reductions in amount due seller Qine 520) 42 699.20 303. Cash (FROM) i~I'O) Borrower: 3,389.16 603. Cash ~X I'O) (OFROM) Seller: 61,552.28 is vwviere Form No. 1581 SB-4-3538-000-I HUD-1 (3-86) 3/86 RE~4306.2 X L, Page 1 of 3 X ~,~ ,,tt-- 7 CFTTT.FM RNT CNARGF,S Fsrrnw- OR-00079-Ai.T 700. Total Sa]esBroker's Commission: Based On Price $ % = Paid From Borrower's Paid From Seller's D' j Commission (line 7001 As Fo 1 Funds Funds At At 7 2. to Settlement Settlement 703. Co 'Sion aid at settlement 704. 8 1. Lo i i anon fee 802. Loan Discount 803. Appraisal fee [o: Homefocus Services LLC POC 4].00 b Lender ~8Q4. Credit report to: Informative Reseazch POC 0.80 b Lender 805. Lender's inspection fee 806. Mortgage insurance application fee to 807. Assum tion fee 80 . Tax Service Fee To: Homefocus ax Services LLC 82.00 809. Fl od ertification Fee To: Homefocus Services LLC 11.00 810. A lication Fee To: Bank of America 200.00 11. nder Closin Fee To: Bank of America 619. 0 12. Loan Discount Points To: Bank of Arrterica 156.00 81 . 814. 815. ~16. 8'17. ~89 8. 819. 820. 821. 901 Interest from 6/12/2008 to 7/OI/2008 10.4 00/da 1 da s 198.93 902. Mort age insurance premium for mo. to 03. azard insurance remium for rs. to 04. Flood i su ante remium for rs. to O5. 906. 100 Hazar ~nsurance rnont s er month 1002. Mortgage insurance rnonths !7a $ per month 1003. Citxprooerty taxes rnonths (7a, $ per month ]004. Coun[v property taxes rnonths , $ per month 1005. Annual assessments rnonths $ per month 1006. Flood insurance rnonths {a~ $ uer month 1007. rnonths ~ $ uer month 1008. Aggreeate Adjustment ] 009. 1 0 ettlement r closin fee to 1102. Abstract or title seazch to ~_ 1 103. Title examination to ~~ 11'04. Title insurance binder to 1 105. Document re azation to 1 ]'O6. Nota fees to 1107. Attorney's fees to • (includes above item Numbers: ) 1108. Title insurance to Assured Land Transfers, Inc. (includes above item Numbers: 1 101, 1102, 1103, 1104 ) 878 75 11'09. Lender's covera a G2 400.00 Premium: 0.00 11'1'0. Owner's coverage $ 104.000 00 Premium: 87 .75 1111. Endorsements 100. 300 and 900 to Assured Land Transfers Inc. 15 .00 1112. Closing Service Letter to First American Title Insurance Com an 35.00 1113. ~ 1114. Nola Fee to Cash 10.00 10.00 20.1. Recordin fees: Deed 38.50 Mort a e 64.50 :Releases ]0 .00 1202. City/county [ax/s[amos: Deed $ Mort a e ~ 1203. State tax/Staznos• Deed $ 1 248.00 Mort a e 624.00 624.00 1204. ~ 1205. 1301. Survev to 1302. Pest inspection to 1303. Overnight Courier/Handling to Assured Land Transfers Inc. 25.00 1304. Wire Fee to Assured Land Transfers Inc. 20.00 1305. Electronic Document Fee to Assured Land Transfers Inc. 25.00 L 1306. Tax Certification Fee to Assured Lazid Transfers Inc. 5.00 1307. 2008 Coin/Borough RE Taxes to Faith A. Nicola 344.20 1308. Sewer/Trash 4/1/08 - 6/30/08, to Lerno ne Borou h 116.00 X400. Total Settlement C'harae Bnler on line 103 Secfion -and -line 502 ection K 137.68 1 0 9.20 ronn avo. t~ // Page 2 of3 ,$S-4 3538-000-I x mot(/// _ x x I~i;CQY~Gt~. d~. ~~°h.~ x ~a ~ ~a C(4'-~~, (-a C'x c ~ SELLER'S AND/OR BORROWER'S STATEMENT Escrow: 08-00079-ALT t have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and dasbursemen~s made on my account or by me in this transaction. I further certify that [have received a copy of the HUD-I Settlement Statement. Borrowers/Purchasers Keit A. Gazdner Sellers Charles H. Gipe, Jr. and Patricia A. Gipe, Co-Executors of the Will of Winifred~Cy. ,Fishel By: ~(, k'X' ~~v '~~ l~ v ~L ~p~~, ~~~~ rQ cr,~~ti. The HUD-1 Settlement Statement which I have prepared is a true and accurate account of this transaction. 1 have caused or will cause the funds to be disbursed in accordance with this statem Settlement Agent: ~ Date: F G , ~~ r~1 ~ ~ ~r FATIC Support, Assured Land a fFrs, Inc. WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine or imprisonment. For details see: Title 18 U.S. Code Section 100] and Section 1010. Page 3 of 3 ATTACHMENT TO HLTD 1 Settlement Date: 6/12/2008 Escrow No.: 08-00079-ALT Title No.: 08-00079-ALT Page: 1 EXHIBIT A: Name & Address Of Seller: Charles H. Gipe, Jr. and Patricia A. Gipe, Co-Executors of the Will of Winifred C. Fishel i! Investment Services 1200 Hancock Street Ouincy, MA 02169 March 20, 2008 Law Offices Johnson Duffie 301 Market St. Lemoyne, PA 17043-0109 RE: Account Number: L7C216070 Registration: WINIFRED C FISHEL TOD PATRICIA A GIPE TOD WENDY L DAVIS Dear Dana Wiseman: I am writing with regard to your recent request for the above referenced account. Please extend our condolences to the family of Winifred Fishel. I am providing a summary of Ms. Fishel's account in the table below as of the close of business on January 15, 2008 as you requested. Fund Number of Shares Share Price Value of Account ABNDX- AMERICAN BOND 723.066 $13.17 $9,522.78 FUND OF AMERICA CLASS A DPOXX *DREYFUS MMKT 26.79 $1.00 $26.79 RESERVES CL I EMSTX.- EATON VANCE 2581.939 $21.27 $54 917.84 LARGE-CAP VALUE CL B , AEPGX- AMERICAN EUROPACIFIC GROWTH 137.141 $43.38 $5,949.18 CLASS A CPABX-FEDERATED CAPITAL APPRECIATION 677.01 $19.57 $13,249.09 CLASS B FMCBX- FIDELITY ADVISOR 711.912 $19.74 $14 053.14 MID CAP CL B , OPSIX- OPPENHEIMER 9530.976 $4.44 $42 317.53 STRA"fEGIC INC CL A , OPPAX- OPPENHEIMER 172.643 $69.27 $11 958.98 GLOBAL CLASS A , OPCHX- OPPENHEIMER 678.648 $8.71 $5 911.02 CHAMP INCOME CLASS A , AWSFiX- AMERICAN WASHNTON MUTUAL 28U.573 $32.01 $8,981.14 INVESTRS CL A Securities and Investment Advisory Services offered through CCO Investment Services Corp. Member FINRA, SIPC. 53 State Street, MB5770, Boston MA 02109. (800) 942-8300. Insurance products offered through CCO Investment Services Corp. In Massachusetts, insurance is offered through Citizens Financial Services Insurance Agency. In New York, insurance is offered through Citizens Insurance Agency of New York, Inc. CCO Investment Services Corp., Citizens Financial Services Insurance Agency and Citizens Insurance Agenc of New York, Inc. are affiliates of RBS Citizens, N.A. RBS Securities and Insurance Products are: • NOT FDIC INSURED NO BANK GUARANTEE MAY LOSE VALUE NOT A DEPOSIT • NOT INSURED BY ANY FEDERAL GOVERNMENT AGENCY ~~ 1200 Hancock Street Quincy, MA 02169 e investment Services Law Offices Johnson Duffie 301 Market St. Lemoyne, PA 17043-0109 RE: Account Number: L7C217867 Registration: Citizens Bank Regular IRA FBO Winifred C Fishel Dear Dana Wiseman: March 20, 2008 I am writing with regard to your recent request for the above referenced account. Please extend our condolences to the family of Winifred Fishel. I am providing a summary of Ms. Fishel's account in the table below as of the close of business on January 15, 2008 as you requested. Fund Number of Shares Share Price Value of _ Account ABNDX- AMERICAN BOND FUND OF AMERICA CLASS A 774.578 $13.17 $10,201.19 CECXX- *CITIZENS SELECT TREASURY MMKT CL C 7.26 $1.00 $7,26 EBLCX- EA70N VANCE LARGE CAP GROWTH CLASS 601.252 $15.43 $9,277.32 B EBBL~:- EATON VANCE FLOAT RATE CLASS B 610.139 $43.38 $26,467.83 AEPGX- AMERICAN EUROPACIFIC GROWTH 241.052 $48.38 $11,662.10 CLASS A KAUBX- FEDERATED KAUFMAN CLASS B 1506.711 $5.59 $8,422.51 MSIGX- OPPENHEIMER MAIN STREET CL A 186.214 $34.18 $6,364.79 OPCHX- OPPENHEIMER CHAMP INCOME CLASS A 587.182 $8.71 $5,114.35 PSIBX- PUTNAM DIVERSIFIED INCOMf~ TRUST CLASS B 654.07 $9.65 $6,311.78 AWSHX- AMERICAN WASHNTON MUTUAL 300.006 $32.01 $9,603.19 INVESTRS C! A ~ Securities and Investment Advisory Services offered through CCO Investment Services Corp. Member FINRA, SIPC. 53 State Street, MB5770, Boston MA 02109. {800) 942-8300. Insurance products offered through CCO Investment Services Corp. In Massachusetts, insurance is offered through Citizens Financial Services Insurance Agency. In New York, insurance is offered through Citizens Insurance Agency of New York, Inc. CCO Investment Services Corp., Citizens Financial Services Insurance Agency and Citizens Insurance A enc of New York, Inc. are affiliates of RBS Citizens, N.A. ~R RBS Securities and Insurance Products are: • NOT FDIC INSURED NO BANK GUARANTEE MAY LOSE VALUE NOT A DEPOSIT • NOTINSUREDBYANYFEDERALGOVERNMENTAGENCY