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Home My WebLink About03-0899Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of FLOYD O. CRUM also known as , Deceased MARY LOU CRUM, Petitioner, who is 18 years or older, applies for: (COMPLETE "A" OR "B" BELOW:) Social Security No. 174-20-5745 X A. Probate and Grant of Letters and avers that Petitioner is the Executrix named in the Last Will of the Decedent, dated November 13, 1989, and codicil(s) dated (None) 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 the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite; durante absendia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left a Will dated and was survived by the following spouse (if any) and heirs: Name Relationship Residence Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 317 Salt Road, Enola, PA 17025-2024. Decedent, then 82 years of age, died on September 26, 2003 at 317 Salt Road, Enola, PA 17025-2024 (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property .............................. $82,160.00 (If not domiciled in PA) Personal property in Pennsylvania .............................. (If not domiciled in PA) Personal property in County ................................... Value of real estate in Pennsylvania ........................................... $60,000.00 Total ............................................................. $142,160.00 Real Estate situated as follows: (1) Salem Twshp. Wayne Co: Residential Lot - .376A; (2) Wheatfield Twshp. Perry Co: Parcel No. 290,103.00-141.00; (3) Blaine Twshp. Perry Co: Parcel #090,203.00-001.000; All held Tenant in Common Estate of FLOYD O. CRUM also known as Social Security No: 174-20-5745 DECREE OF REGISTER Deceased Date of Death: September 26, 2003 AND NOW, ,2003, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that X Letters Testamentary [] of Administration (c.t.a., d.b.n.c.t.a., pendente lite, durante absentia, duranteminortate) are hereby granted to Mary Lou Crum In the above estate and that the instrument(s), if any, dated November 13, 1989 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. FEES Letters ........................ $ Short Certificate(s) ...... $ Renunciation .............. $ Affidavit ( ) ................. $ Extra Pages ( ) .......... $ Codicil ......................... $ JCP Fee ...................... $ Inventory & Tax Forms $ Other ........................... $ TOTAL ............. $ ,=,2 ~,. ~ Attorney: I.D. No: Address: DATE FILED: Craiq A. Hatch, Esquire 76361 Gates, Halbruner & Hatch, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Telephone:(717 731-9600 _~~,¢~J ~ ,2003 Wherefore, Petitioner respectfully requests the probate of the Last Will presented with the Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Mary Lou Crum 317 Salt Road Enola, PA 17025 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swears and affirms 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 administ~,r~the estate according to law. Sworn to and affirmed and subscribed be~r_e,me~ this ,~.,,~ z-/-/ _day of IVl~ry L~u Crum . ~~~,~- .J .2003 REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS ~codicil (each) b~' g duly qualified according t2 (each) a subscribing witness to the~l presented herewith, law, ~ose(s) and say(s)that 'Nx 'x_ present and saw theNXXtestat \ , sign the same and thatx'N'x% x'N~ witness ' sighed, as at the request of testa~K in h presence and (i~he presence of each other)(i th~resence of the other subscribing ~ness(es)).x ~ ~~ Sworn to or affirmed~subscribed before me this ~ day of (Name) ~ster ~ddress) ' (Address)~ ] REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that ['--~cJ Iq~ familiar with the signature of .~t-Ta~aeJ (~) Mo/~,U }-~ , cocti~ testate'__ of (zne of ~.hc ~ub~Jlbin~ witne~ to) the will presented herewith and codicil that '~ believe~the signature on the will is in the handwriting of to the best of i~e,,~ knowledge and belief. (~r_~~~ Sworn to or affirmed and subscribed before C~/Lc~.~ ~ me this c~ 7'/'/ day of / (Name)/ (Address) 105.805 REX' 9hq6 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9624302 No. ocal Registrar Date COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH o : ~ lC /~/ e~m~ / ~ ~ _ FLOYD O. CRUM I, FLOYD O. CRUM, of Wheatfield Township, Perry County, Pennsylvania, declare this to be my Last will and revoke any will previously made by me. ITEM I: I direct that my funeral expenses, grave marker and the costs of the administration of my estate be paid out of my estate as soon as may be convenient after my death. ITEM II: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my estate as a part of the administration thereof, to the end that no beneficiary hereunder, or any other person, shall be charged with or required to pay any part of such taxes. ITEM III: I bequeath the sum of ONE THOUSAND FIVE HUNDRED ($1,500.00) DOLLARS to my sister, Martha M. Webner. Should my sister, Martha M. Webner, predecease me, I direct that this bequest shall lapse and become a part of my residuary estate. ITEM IV: I devise and bequeath the rest, residue and remainder of my estate, of every nature and wherever situate, whether real, personal or mixed, to my sister-in-law, Mary Lou Crum, per stirpes. ITEM V: I authorize and empower my hereinafter named executrix or alternate co-executors to convert any property that I may own at my death, whether real, personal or mixed, at either private or public sale, whichever in their opinion is deemed best, hereby vesting in said executrix or alternate co-executors full power and authority to make, execute, acknowledge and deliver good and sufficient deeds or assurances of title therefor. ITEM VI: I appoint my sister-in-law, Mary Lou Crum, executrix of this my Last Will. Should my sister-in-law, Mary Lou Crum, fail to qualify or cease to act as executrix, I appoint my nephew and niece, Earle F. Crum, Jr., and Lisa O. Hinkle, or the survivor thereof, alternate co-executors of this my Last Will. ITEM VII: I direct that my executor or alternate co-executors shall not be required to give bond for the faithful performance of their duties in this or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand this 13th day of November, 1989. The preceding instrument, consisting of this and two other typewritten pages, each identified by the signature of the testator, was on the day and date thereof signed, published and declared by FLOYD O. CRUM, the testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. FLOYD O. CI~UM HOLMAN & HOLMAN ATTORNEY~ AT LAW ALLAN W. HOLMAN, JR. 18 EAST MAIN STREET P.O. BOX 97 NEW BLOOMFIELD, PA 17068 TEI..EPHONE (7~7) ~82-2410 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: File No.: Floyd O. Crum September 26, 2003 2003-00899 To the Register: I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November 20, 2003 Name Address Mary Lou Crum Martha M. Webner 317 Salt Road, Enola, PA 17052 209 School House Building, Duncannon PA 17020 Notice has now been given to all persons entitled thereto under Rule 5.6(a) . Cra'~g A. Hatch, Esquire Co{~nsel for Personal Representative GATES, HALBRUNER & HATCH, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 (717) 731-9600 Dated: November 20, 2003 LOWELL R. GATES Also Admitted to Massachusetts Bar MARK E. HALBRUNER Also Admitted to New Jersey Bar CRAIG A. HATCH CORY J. SNOOK ALBERT N. PETERLIN Also Admitted to Maryland Bar STACEY L. NACE Paralegal/Oflice Manager TRACI L. SEPKOVIC Paralegal VALERIE LONG Paralegal LAW OFFICES OF ~1- 0.3-~'~ q GATES, HALBRUNER -HATCH, P.C. 1013 MUMMA ROAD · SUITE 100 ° LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 ° FAX: (717) 731-9627 BRANCH OFFICES: 3 WEST MONUMENT SQUARE, SUITE 304 LEWISTOWN, PA 17044 (717) 248-6909 2917 NORTH FRONT STREET, SUITE 302 HARRISBURG, PA 17110 (717) 731-9600 WEB SITE: www. GatesLawFirm,com December 15, 2003 CORRESPONDENCE ADDRESS: Lemoyne Office Certified Mail - ReOarn Receipt. Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, PA 17013-3387 ESTATE OF FLOYD O. CRUM. Prepayment of PA Inheritance Tax Dear Sir/Madam: I am writing with further reference to the above-captioned estate. Enclosed herewith please find an estate check in the amount of $20,000.00 from the Estate of Floyd O. Crum, representing prepayment of the estimated PA Inheritance Tax payable on behalf of said estate. Please advise if anything further is required at this time. Thank you. Sincerely, Cor~ig A. Hatch, Esq. CAH:vl Enclosure cc: MaryLou Crum LAW OFFICES OF GA-TE~, HALBRUNER 6- HATCH, P.C. 1013 MUMMA ROAD, SUITE 100 LEMOYNE, PENNSYLVANIA 17043 [~3 226E Iii]iii, 2!]18 4861 Certified Mail - Return Receipt Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, PA 17013-3387 i,,,llt,,,llh,,,,,lt,,il,,,ih,,ll,ll,,,,,,ltl,l,,I,h, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003339 HATCH CRAIG A ESQUIRE 1013 MUMMA ROAD SUITE 100 LEMOYNE, PA 17043 fold ESTATE INFORMATION: SSN: 174-20-5745 FILE NUMBER: 2103-0899 DECEDENT NAME: CRUM FLOYD O DATE OF PAYMENT: 12/17/2003 POSTMARK DATE: 12/16/2003 COUNTY: CUMBERLAND DATE OF DEATH: 09/26/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $20,000.00 TOTAL AMOUNT PAID: $20,000.00 REMARKS: MARY LOU CRUM EXEC-C/O CRAIG A HATCH ESQUIRE SEAL CHECK# 98 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 28O6O1 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) CROM, FT.O3CD O DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 09/26/2003 05/16/1921 (IF APPLICABLE) SURViViNG SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL) FILE NUMBER COUN3Y CODE YEAR NUMBER SOCIAL SECURITY NUMBER 174-20-5745 'I~HIS RET[JP~ MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER IX [ 1. Odginal Return I [ 2. Supplemental Return r'~ 3. Remainder Return (date of death pdor to 12-13-82) [~] 4. Limited Estate [~ 4a. Future Interest Compromise (date of death alter 12-12-82) I~ 5. Federal Estate Tax Return Required ~ 6. Decedent Died Testate (Attachcopyo~Wil~) I~ 7. Decedent Maintained a Living Trust (Attach copy ol Trast) -- 8. Total Number of Safe Deposit Boxes [~] 9. Litigation Proceeds Received {'~ 10. Spousal Poverty Credit (eat,, o~ death between 12-31-91 and 1-1-95) r'~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME I COMPLETE MAILING ADDRESS Craig A. Hatch Esquire FIRM NAME (~fApp~icab~e) 1013 Mum~a Road Gates, Halbruner et al Suite 100 TELEPHONE NUMBER Leato3~'~e, PA 17 0 13 (717) 731-9600 Z 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Coq3omtio~ Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. J~ Owned Property (Schedule F) (6) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedulel] (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 83,933.77 10,562.14 12,634.32 158,130.23 29,016.58 0.00 (11) 29,016.58 129,113.65 0.00 (12) (13) 14. Net Value Subject toTax (Line 12 minus Line 13) (14) 129,113.65 SEE II~il h'UCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at s~ling rate 1 8. Amount of Line 14 taxable at co~ateral rate 19. Tax Due 0.00 x.oo__ (15) 0.00 x .045 (16) 1,500.00 x .12 (17) 127,613.65 x.15 (18) (19) >> BE SURE TO ANSWER ALL QUESTIONS*ON REVERSE SIDE AND RECHECK MATH < < 0.00 0.00 180.00 19,142.05 19,322.05 2W4645 1.000 Decedent's Complete Address: STREET ADDRESS 317 Salt Roacl Cl~ Enola ISTA'I'E IziP 17052 Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 20,000.00 1,000.00 0.00 0.00 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 19,322.05 21,000.00 0.00 1,677.95 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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 properly transferred; ....................... ~ r~ b. retain the right to designate who shall use the property transferred or its income; ......... [--1 c. retain a reversionary interest; or ................................ ~ d. receive the promise for life of either payments, benefits or care? ................. r~ r-~ 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [~ [] 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 desig~etion? ................................ r~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE rr AS PART OF THE RETURN. Under penalties ol perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the bast of rny knowledge and belief, it is tree, correct and complete. Declaration of preparer other than the personal representative is based on all infon~ation of which preparer has any knowledge. ADDRESS 317 .q~'l~' Koad DATE 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.§ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statuto~ requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~ 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2w4646 1.000 REV-1502EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER CRUM, FLOYD 0 -2003- 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 jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. 30,500.00 504 interest in 25 Acres on Meadow Road-State Forest Road Landisburg, Perry County MaD Reference 090.203.00-001.00 owned as Tenant-in-Common with MaryLou Crum 504 interest in 6.8 Acres on Montebello Road - T-466 Perry County MaD Reference 290.103.00-141.00, owned as Tenant-in-Co--on with Mary Lou Crum 504 Interest in a residential lot on 0wl Lane, Wayne County MaD #22-0-0005-0094, owned as Tenant-in-Common with Mary Lou Crum 18,000.00 2,500.00 TOTAL (Also enter on line 1, Recapitulation) $ 51,000 o O0 2w469s 2.000 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER CRUM, FLOYD 0 -2003- All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE O F DEATH TOTAL (Also enter on line 2, Recapitulation) $ 0.00 2W4696 3.000 (if more space is needed, insert additional sheets of the same size) REV-1504 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER CROlVZ, FLO~D O -2003- Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnemhip interest of the decedent, other than a sole-proprietorship. See instructions for the s upporting information to be submitted for sole-proprietomhips. ITEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ 0.00 2w4697 2.000 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (1-97) COMMOI~NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER C~,OZvI, ~'T'O3~:) O -2003- All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH 1. TOTAL (Also enter on line 4, Recapitulation) $ 0.0 0 2W46AC 2.000 (If more space is needed, insert additional sheets of same size) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER CRU~, FLO~ O -2003- Include the 3roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 130.00 2 3 4 5 6 7 8 9 10 11 12 North American Administrators Inc. - Reimbursement of medical expense IRS 2002 Income Tax Refund Way~oint Bank Savings #3760000244 Way~oint Bank CD%3700015318 1998 Ford Ranger Pickup 40L V6 EFI FlyTyer Magazine Subscription Refund GE Life & Annuity Assurance Co. - Refund of Unearned Premium AAA Mid-Atlantic Membership Refund 1984 Cox Trailer Members First Federal Credit Union Investment Savings Account #157765-0 Members First Federal Credit Union Savings Account ~157765-00 Fox Chapel Publishing Co. Inc. 648.00 5,414.19 12,551.62 2,600.00 9.27 5.23 128.00 0.00 62,233.22 134.44 79.80 83,933.77 TOTAL (Also enter on line 5, R~'~?itulation) $ 2W46AD 2.000 (if more space is needed, insert additional sheets of the same size) REV-1509 EX+ (1-97) COMMOI',NVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ~.,~/ATE OF FILE NUMBER CRL3~vI, FLOYD 0 -2003- If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Crum, Mary Lou Sister-in-Law 317 Salt Road Enola, PA 17025-202~ JOINTLY-OWNED PROPERTY: Lm'n~ DATE DESCRIPTION OF PROPERTY %OF DATE OF DEA~ ITEM FO~ MADE i Include name of fin~ ins~ulion Md bank accent numb~ ~ DATE OF DEATH DECO'S VALUE OF NUMBER TENM~rr JOINT :similar identif¥1n~ number. Attach deed for jdn~y-h~d mai ~ate. VALUE OF ASS~ INTERE~ DECEDEN'['S INTEREST 1. A 03/02/2000 iAmerican Funds ~936515809 1,823.17 50.00 911.59 2 A 03/02/2000 American Funds 1,636.31 50.00 818.16 #9590~6905-16 3 A 03/02/2000 American Funds 3,231.79 50.00 1,615.90 #95388~773-12 & A 03/02/2000 American Funds Service 9,~38.~1 50.00 &,719.21 Company Accottnt= #9¢3876069-8 5 A 11/05/1998 Way~oint Bank Checking ~,99&.59 50.00 2,~97.30 #9000~0585 TOTAL(Alsoenteronline6, Recapitul~ion) $ 10,552.1~ 2W46AE 2.000 (If more space is needed, insert additional sheets of same size) REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER CRUM, FLOYD O -2003- This schedule must be completed and filed if the answer to any of questions I through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE ~ NAME OF 'I'HE TRANSFEREE, 'THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION DECEDENT AND THE DA3'E OF TRANSFER. ATTACH A COPY OF THE TAXABLE VALUE ',IUMBEF DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (F ,N=PUCABLE) 1. American' Funds IRA ~64403641-~ 2,140.46 100.00 0.00 2,140.46 2 American Funds IRA #6~03641-7 1,909.11 100.00 0.00 1,909.11 3 American Funds IRA #64&03641-8 7,815.79 100.00 0.00 7,815.79 4 American Funds IRA#644036~1-35 768.96 100.00 0.00 768.96 TOTAL (Also enter on line 7, Recapitulation) $ 12,63&. 32 (If more space is needed, inse~t additional sheets of same size.} 2W46AF 2.000 REV-1511 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE, DENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER CI~.UM, FI"OYD O -2003- Debts of decedent must be reported on Schedule I. ITEM NUMBER 5. 6. 7. 8 9 10 11 Tot~ 1 DESCRIP'flON FUNERAL EXPENSES: George's Restaurant - Funeral ReceDtion Ronald C. L. Smith Funeral Home ADMINISTRATIVE COSTS: Personal Represantafive's Commissions Name of Personal Representative(s) Mary Lou Crum Social Security Number(s) / EIN Number of Pemenal Representative(s) Street Address 317 Salt Road City Enola State PA Zip 17025-2024, Year(s) Commission Paid: Pencling' AttorneyFeesNa.met Gates, Halbruner & Hatch, PC Family Exem~i0n: (If decedent's address is not the same as claimant's, atlach ex~anati0n) Claimant Crum, Mary Lou StreetAddress 317 Salt Road City Enola State PA Relationship of Claimant to Decedent Sister- in-Law Probate Fees Accountant's Fees Name t HamJ. lton& Musser Tax Return Preparer's Fees Travel exDense for funeral atten~[ance L.W. Brodisch Real Estate - ADpraisals in Perry County ComDassionate Senior Care Cumberlanc~ Law Journal - Publication to Creclltors Accent A]~Dralsal Service - Wayne County A~3)raisal Zip 17025-2024, from continuation ~ages .... TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 322.56 5,050.69 8,125.00 8,125.00 3,500.00 269.00 300.00 0.00 360.00 535.00 1,875.00 75.00 250.00 229.33 29,016.58 2W46AG 2.000 (If more space is needed, insert additional sheets of same size} Page 2 Estate of: CRUM, FLOYD 0 -2003- Schedule H, Part B -- Administrative Costs Item No. DescriDtion 12 The Patriot News - Publication to Creditors Amount 229.33 TOTAL. (Carry forward to main schedule) ...... 229.33 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER CRtJ't~, FLOYD O -2003- Include unreimbursed medical expenses. DESCRIPTION AMOUNT ITEM NUMBER 1. 2W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1513 EX+ (9°00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER CRUM, FLOYD O -2003- RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I1. TAXABLEDISTRIBUTIONS[includeoutdghtspousaldi~ri~tions,~dtr~sfem underS~.9116(~(1.2)] Webner, Martha M 209 School House Building Duncannon, PA 17020 Crum, Mary Lou 317 Salt Road Enola, PA 17025-2024 Sister Sister-in-Law 1,500.00 127,613.65 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.0 0 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) REV-1514 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER CR/31~, FLOYD O -2003- This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. E~ Will r~ Intervivos Deed of Trust [-~ Other I LIFE ESTATE INTEREST CALCULATION NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE ~ Life or ~] Term of Years [~ Life or ~-~ Term of Years ~ Life or ~] Term of Years ~ Life or ~-] Term of Years 1. Value of fund from which life estate is payable $ 2. Actuarial factor per appr~riate table Interest table rate - I I 3 1/2% r~ 6% ~ 10% ~ Variable Rate % 3. Value of life estate (Line I multiplied by Line 2) $ ANNUlS'INTEREST CALCULATION' NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUITANT(S) DATE OF BIRTH DATE OF DEATH ANNUITY IS PAYABLE ~ Life or ~ Term of Years r--] Life or ~] Term of Years ~'~ Life or ~'~ Term of Years. ['--] Life or ~ Term of Years ue of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout- r-~ Weekly (52) ~ Bi-weekly (26)~-'--~ Monthly (12) ~-~ Quarterly (4) ['~ Semi-annually (2) [] Annually (1) E~ther ( ) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate ~ 3 1/2% r--] 6% ~ 10% ~Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Une 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16 and 17. (If more space is needed, insert additional sheets of the same size) 2W46AJ 1.000 REV-1649 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Cl~.tTkvl, ~'~'.OlC]:) O -2003- Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed in Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or sim ilar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arranqement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arranqement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113(A) trust or similar arrangement. DESCRIPllON VALUE Part A Total $ 0 o 00 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 A) election to tax is bein0 made. DESCRIPllON VALUE 2W46E2 1.000 Part B Total $ 0. O0 (If more space is needed, insert additional sheets of the same size Estate of Floyd O. Crum Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT A Pennsylvania Inheritance and Estate Tax Official Receipt No. CD 003339 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003339 HATCH CRAIG A ESQUIRE 1013 MUMMA ROAD SUITE 100 LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 174-20-5745 FILE NUMBER: 2103-0899 DECEDENT NAME: CRUM FLOYD O DATE OF PAYMENT: 12/17/2003 12/16/2003 POSTMARK DATE: COUNTY: CUMBERLAND DATE OF DEATH: 09/26/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $20,000.00 TOTAL AMOUNT PAID: $20,000.00 REMARKS: MARY LOU CRUM EXEC-C/O CRAIG A HATCH ESQUIRE : CHECK# 98 SEAL INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS TAXPAYER Estate of Floyd O. Crum Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT B Last Will and Testament of the Decedent Dated 11/13/1989 Death Certificate of the Decedent 3. Short Certificate Letters Testamentary Issued 10/30/2003 FLOYD O. CRUM I, FLOYD O. CRUM, of Wheatfield Township, Perry County, Pennsylvania, declare this to be my Last will and revoke any will previously made by me. ITEM I: I direct that my funeral expenses, grave marker and the costs of the administration of my estate be paid out of my estate as soon as may be convenient after my death. ITEM II: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever Jurisdiction imposed, shall be paid from my estate as a part of the administration thereof, to the end that no beneficiary hereunder, or any other person, shall be charged with or required to pay any part of such taxes. ITEM III: I bequeath the sum of ONE THOUSAND FIVE HUNDRED ($1,500.00) DOLLARS to my sister, Martha M. Webner. Should my sister, Martha M. Webner, predecease me, I direct that this bequest shall lapse and become a part of my residuary estate. ITEM IV: I devise and bequeath the rest, residue and remainder of my estate, of every nature and wherever situate, whether real, personal or mixed, to my sister-in-law, Mary Lou Crum, per stirpes. ITEM V: I authorize and empower my hereinafter named executrix or alternate co-executors to convert any property that I may own at my death, whether real, personal or mixed, at either private or public sale, whichever in their opinion is deemed best, hereby vesting in said executrix or alternate co-executors full power and authority to make, execute, acknowledge and deliver good and sufficient deeds or assurances of title therefor. ITEM VI: I appoint my sister-in-law, Mary Lou Crum, executrix of this my Last Will. Should my sister-in-law, Mary Lou Crum, fail to qualify or cease to act as executrix, I appoint my nephew and niece, Earle F. Crum, Jr., and Lisa O. Hinkle, or the survivor thereof, alternate co-executors of this my Last Will. ITEM VII: I direct that my executor or alternate co-executors shall not be required to give bond for the faithful performance of their duties in this or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand this 13th day of November, 1989. The preceding instrument, consisting of this and two other typewritten pages, each identified by the signature of the testator, was on the day and date thereof signed, published and declared by FLOYD O. CRUM, the testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. This is to certify that the informatiov' ' Local Registrar. The original certific ~.re given is correctly copied from an origin, /ill be forwarded to the State Vital Recor~ ~rtificate of death duly filed with me as '~ce for permanent filing. WARNING: It is 'illegal 'to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 Lo/cai Registrar No. Date COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICAIE OF DEATH o Caom I,-m te- I,, /Tq- ~ ---~' o ,. 9-2~03 ,~ , ,~cvc.~ /~PI~ ,,. , ~.. ¢j~ 54 I(v 54 L ~'"m5 oq'& ¢ ~-, be r ,:9Co, g o03 STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I, DONNA M. OTTO Register for the Probate of Wills and Granting Letters of Administration &c. in and for said County of CUMBERLAND do hereby certify that on the 30th day of October A.D., Two Thousand and Three, Letters TESTAMENTARY in common form were granted by the Register of said County, on the estate of CRUM FLOYD 0 , late of EAST PENNSBORO TOWNSHIP in said county, deceased, to CRUM MARY LOU (L~kS'i', ~'i~'i', MiUO~E) and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 30th day of October A.D., Two Thousand and Three. File No. PA File No. Date of Death s.s. # 2003-00899 21-03-0899 9/26/2003 174-20-5745 NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL Estate of Floyd O. Crum Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT C Asset Documentation: 2. 3. 4. Appraisal of 25 Acres Vacant Lane in Perry County Appraisal of 6.8 Acres Vacant Lane in Perry County Appraisal of Residential Lot in Wayne County Bank Letters and Miscellaneous APPRAISAL REPORT OF Floyd O. Crum Montebello Road- T-466 Duncannon. PA 17020 AS OF: Sel~t. 26. 2003 PREPARED FOR: Estate of Floyd O. Crum cio Crai~ Hatch, Esq. 1013 Mumma Rd., Suite 100. Lemoyne. PA 17043 PREPARED BY: L.W. Brodisch Real Estate Laurence W. Brodisch 10 Church Road Newi~ort, PA 17074 Sorrower None Property Address Montebello Road- T-466 City D~ncannon Census T 303.02 County Perry State PA File No. Crum-F1 Map Reference 290,103.00-141.00_. zip Code 17020 , Legal Description Perry County Deed Book 562 page 131 ~ SaFe Price $ N/A Date of Sale 9-26-03 Loan Term None yrs. Property Rights Appraised [] Fee [~ Leasehold ~]De Minimis P~ Actual Real Estate Taxes $ 513.00 (yr) Loan Chacges to be paid by seller $ None _ Other Sales Concessions None Lender/Client Estate of Floyd O. Crum Address C/O Craig Hatch, Esq., 1013 Mumma Rd., Ste 100, Lemoyne, PA 1704~ Occupant Vacant woodland Appraiser Laurence W. Brodisch Instructions to Appraiser Pennsylvania State Certified General Appra~ ser- GA-000869-L L~ Urban XL~ Suburban L_J Rural Location Built Up Growth Rate Property Values Demand/Supply Marketing Time [~ Over 75% [~ FullyDev. [~ Rapid ]increasing ~ Shortage []Under 3 Mos, Present Land Use 22 %1 Family ~2 %2-4 Family 1%Industrial 45 % Vacant Change In Present Land Use [] Not Likely Predominate Occupancy Single Family Price Range Single Family Age ~-~ 25% to 75% [] Under 25% ~-~ Steady []Slow [] Stable [] Declining [] In Balance [] Oversupply [] 4-6 MOS. [] Over 6 Mos. 1 % Apts 0 % Condo 2 % Commercial 2~7 % Agriculture [] Likely(*) L~J Taking Place (*) (*) From Vacant/Ag. To Homesites [] Owner ~ Tenant 0.5 % Vacant $ 55,000 to$ 325,000 Predominant Value $ 100,000 1 yrs to 185 yrs. Predominant Age 45 yra Employment Stability Convenience to Employment Convenience to Shopping Convenience to Schools Adequacy of Public Transportation Recreational Facilities Adequacy of Utilities Property of Compatibility Protection from Detrimental Conditions Police and Fire Protection General Appearance of Properties Appeal to Market Good Avg. Fair Poor Comments including those factors, favorable or unfavorable, affecting marketability (e.g. public parks, schools, view, noise): Area around subject consists of farms and woodland. Acceptable driving time to greater Harrisburg area where nearly 70% of Per,~ 'kers are employed. Shopping is available in the Duncannon area. Normal services found in rural areas. ~lation of Wheatfield Township - about 3,400. Dimensions Survey draft attached = 6.89 acres Sq. Ft. or Acres [] Corner Lot Zoning Classification Ag~ultural/Residential Present Improvements [] do [] do not conform to zoning regulations Highest and best use L._J Present use ~_~ Other (specify) Possible homesite if a septic permit was obtained Public Other (Describe) OFF SITE IMPROVEMENTS I Topo Sloping woodland Elec. [] Street Access [] Public [] Pdvate Size Average Gas [] Surface Macadam Shape Irregular Water [] None / Maintenance [] Public [] Private I View Average San. Sewer [] None [] Storm Sewer r~ Curb/Cutter Drainage Average [~ Underground Elect. & Tel. /~Sidewalk [~StraetLights / Is the property located in a NUD identified Speclal Fiood Hazard Area? ~}No []Ye~s Comments (favorable or unfavorable including any apparent adverse easements, encroachments or other adverse conditions): The land has frontage along Montebellt a township_ road. ,All wooded. Slopes downward away from the road. Very little of the land is flat. If a satisfacto_0_ry site could be found for an on-site se tic s stem the land could be used for residential use. The Tuscarora ~asses throu_g_h_h the middle of the It is now known as the Bucke ey~_Pjpeline. The pipeline is not in use at thecresent time. The undersigned has recited three recent sales of properties most similar and proximate to subject and has considered these in the market analysis. The description includes a dollar adjustment reflecting market reaction to those items of significent vadation between the subject and comparable properties. If a significant item in the comparable ~property is superior to or more favorable than the subject property, a minus (-) adjustment is made thus reducing the indicated value of subject; if a significant item in the comparable is infedor to or less favorable than the subject property, a plus (+) adjustment is made thus increasing the indicated value of the subject. L---- I SUBJECT PROPERTY COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Address Montebello Road- T-466 Lot 5, Pine Valley Acres 4686 Motter Road Lot 3, Old Limekiln Lane Duncann0n, Wheaffield TW~: .. Newport, Juniata Twp. Duncannon, Watts Twp. Newport, Miller Twp. ~~ 8 miles Northwest 5.5 Miles Northeast 2.5 miles North ~Pr~ce~ $ [] DataSource Inspection, Pub. Reeds. Visual, Pub. Records Visual, Public Records Visual, Public Record-s-- +(-)$ +(.)$ [] Date of Sale and DESCRIPTION DESCRIPTION Adiut?ment DESCRIPTION AdiuCment DESCRIPTION Adjustment ~ 9-26-03 7-25-03-Similar 11-22-02-Sim. 7-11-03-Similar .~ Suburban Suburban-Similar Suburban-Similar Suburban-Sim. ~ew Wooded/Average_ ClearedNVd/Avg.-Sim. Su~.-Sim. -8 60( ~ -9 00( ~~ ~ 5.39 acres-Inf. +3,000 5 acres-Inf. +3 5_~00 8.17 acres-Sups_. -3 00( .~ None/None None/Permit-Suj~_. -500 None/None-Sim. None/Permit-Sups_. ___ -50( Improvements None None-Similar None-Similar None-Similar Public Road Public-Similar Public-Similar Public/Private-Inf. +3,00( nancing None None-Similar None-Similar None-Similar alue~~;~ _ , ....... ~. 35,50 $ 37,90C $ 35,50( Comments on Market Data: Comparable # 1 was a building lot with a deep swale through the middle of the lot. Perked and approved. 3arable # 2 was a tract of land with decent road frontage and relatively flat. Purchased by the adjoining landowner. Thero was an old block building that added no value. Comparable # 3 was a tract of woodland sold for residential use. Long driveway. Comments and Conditions of Appraisal: The Cost Approach and the Income Approach were not considered relevant in valuing the The sub is owned by Floyd O. Crum, single person and Mary Lou Crum, single person, as tenants in common. Final Reconciliation: The location of the subject land is good, but the site is relatively steep and finding a place for a septic /stem might be difficult. At one time, there was some kind of a building on the site. Very little of it remains. If a septic )ermit is not obtainable, the value of the land would be greatly affected. THE MARK.,E'T VALUE, AS DEFINED, OF SUBJECT PROPERTY AS OF Sept. 26 __ 03 to be $ 36,000 Appraiser(s) ~, C~i~/_/~~ Review Appraiser (if applicable) Laurence W. Brodisch GA-000869-L [~Did [~Did Not Physically Inspect Property ClickFORMS Real Estate Appraisal Software by Bradford Tecnologies (800) 622-8727 SUBJECT PHOTO ADDENDUM Fi~eNo. Crum-F1 Borrower None Property ,~ddress Montebello Road- T--466 city Duncannon County Perry Lender/Client Estate of Floyd O. Crum Address State PA Zip c~-_ 17020 c/o Craig Hatch, Esq., 1013 Mumma Rd., Suite 100, Lemoyne, PA 17043 FRONT OF SUBJECT PROPERTY Address Montebello Road- T-466 Duncannon, Wheatfield Twp. REAR OF SUBJECT PROPERTY STREET SCENE u Z ! I_ Montebello Road Crum Land Title: Scale: 1 inch = 155 feet Tract 1:6.884 Acres: 299871 SqFeet: 001=n71.35w 817.2 002=n13.26w 349.8 003=s81e 405.6 File: CRUM-F 1.DES IDate: 12-08-2003 27858.9 Sq Meters: Closure = sl 1.002% 0.98 feet: Precision =1/2452: Perimeter = 2403 feet 004=s75e 346 005=s3 le 274.6 006--s05.25w 210 FacetWin Screen Print for public, from "CAM~" 12/C 2003 3:43:19 PM COUNT~ ASSESSMENT OFFICE CONTROL # 00522778 DISTRICT: 290 WHEATFIELD TOWNSHIP Short Name:CRUM, FLOYD O ETAL LAST NAME : CRUM FIRST NAME : FLOYD O C/O NAME : C/O M~R~ LOU CRUM ADDRESS1 : 317 SALT ROAD ADDRESS2 : POST OFFICE: ENOLA STATE & ZIP: PA 17025 SD: 3 PARCEL: 290,103.00-141.000 I SPEC ID: LOT: L ~ Tback: L I I I I I I ~ SALES I I DEED ~/P~ ..... 00562-00131 I I ] DATE OF Sm~...01/31/1990 ~ CURRENT VALUES. J Assessed Fair Market I~- 30090 L- 300901 I approved? -> T- 30090 Situs: Prop Descrip.: LAND USE T~PE: 100 NEIGHBORHOOD: 290 DEEDED ACRES: 6.89 Screen i Enter Selection > Number -Switch Screens, X -Exit, J -Jum~Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 21541 F -Fo=ms, I -Image ? -Screens, B -Browse ' Perry County ~o~,~ o Parcel Map CRUM DEEDED ACRES: 7.00 317 SALT ROAD PROPERTY TYPE: L3 PIN: 290,103.00-141.000 ENOLA PA 17025 WHEATFIELD TOWNSHIF Inf~atl~ ~d Pr~ line da~ shown on t~s map 400 0 400 800 Feet ~e subj~ to v~fica~on. This map was int~d~ for T~ As~s~t use. Refer to ate su~e~ and pr~e~ I r deeds f~ I~al des~ptlons d psrca b~nd~es. i~LANK DEED MADE the 30th ~ay oJ[ January in the yea~ nl~etecn hun~ccl anti ninety BETWEEN FLOYD O. CRU~, single person, of Nheatfield Township, Perry County, Pennsylvania, GRANTOR, and FLOYD O. CRUM, sinsle person, of ~heatfield Township, Perry County, Pennsylvania, and MARY LOU CRUM, widow, of East Pannsboro Township, Cumberland County, Pennsylvania, as tenants in co,~mon, ORANTEZS. WITNESSETH, That in consideration of ONE ($1.00) DOLLAR, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantees, their heirs and assigns, ALL THAT CERTAIN PIECE, PARCEL OR TR. ACT OF LAND situate in Wheatfield Township, Perry County, Pennsylvania, more partinularly bounded and described as follows, to wit{ REOZNNINO at a spike in the center of the Township Road leading to Duncannon; thence along the center line of said road, South 81 degrees 00 minutes East a distance of 405.60 feet to a spike in the center line of said road; thence continuing along the center line of said road, South 75 degrees O0 minutes East a distance of 3~6.00 feet to a spike in the center of said road; thence South 31 degrees 00 minutes East a distance of 27,.60 feet to a spike in the canter of said ~oad; thence South 5 degrees 25 minutes West a distance of 210.60 feet to a stake on the west side of the aforementioned Township Road at land now or fommerly of Roy A. Brioker, et ux; thence along land now or formerly of Brioker, North 71 degrees 35 minutes West a distance of 817.20 feet to a stake at land now or formerly of Brisker; thence along said land, North 13 degrees 26 minutes West a distance of 3~9.80 feet to the spike, the place of BEOINNINO, containing 6.89 acres · EEINO the same property which was conveyed to Earle F. Crum and Floyd O. Crum as Joint tenants with right of survivorship and sot as tenants in common by deed of Roy A. Brisker and Margaret A. Brioker, his wife, dated September 20, 1957, and recorded ~ Perry County Deed Book 154 Page 529. The said Earle F. Crum died on November 4, 1989, thereby vesting fee simple title in the said Ployd O. Crum, the Orantor herein, as the surviving Joint tenant with right o£ survivorship · This is a conveyance between brother-in-law and sister-in-law and is, therefore, not subject to Pennsylvania Realty Transfer Tax. Station: View3- 12/09/2003 2:17:06 PM PERRY COUNTY Inst.# 199000397 - Page I o o ~r z N .? Z ,-o 0 mz 0 N DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and olden 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 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 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 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 sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market; 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 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. 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 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 of during the normal research involved in performing the 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 conditions (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 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, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, 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 Uniform 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 will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified 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 appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 (6-93) ClickFORMS Real Estate AppraisaI Software by Bradford Technologies (800) 622-8727 Fannie Mae Form 1004B (6-93) ' APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation, if a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, 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 property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with 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 as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: Montebello Road- T-466 Duncannon, PA 17020 Name: Laurence W. Brodisch SUPERVISORY APPRAISER Signature: Name: Date Signed: Dec. 9, 2003 Date Signed: State Certification #: GA-000869-L State Certification #: or State License #: or State License #: State: PA State: (only if required) Expiration Date of Certification or License: June 30, 2005 Expiration Date of Certification or License: [] Did [] Did Not Inspect Property Freddie Mac Form 439 6-93 ClickFORMS Real Estate Appraisal Software by Bradford Technologies (800) 622-8727 Fannie Mae Form 1004B 6-93 MULTI-PU' =OSE SUPPLEMENT/" ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS Borrower None '.'iP~o~Address Montebello Road- T-466 City Duncannon County Lender Client- Estate of Floyd O. Crum Crum-F Perry State PA Zip Code 17020 This Multi-Purpose Supplemental Addendum for Federally Related Transactions was designed to provide the appraiser with a con- venient way to comply with the current appraisal standards and requirements of the Federal Deposit Insurance Corporation (FDIC), the Office of the Controller of Currency (OCC), The Office of Thrift Supervision (OTS), the Resolution Trust Corporation (RTC) and the Federal Reserve. This Multi-Purpose Supplement Addendum is for use with any appraisal. Only those statements which have been checked by the appraiser apply to the property being appraised. The purpose of the appraisal is to estimate the market value of the subject property as defined herein. The function of the appraisal is to assist the above-named Lender in evaluating the subject property for lending purposes. This is a Federally related transaction. The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subject market area. The original source of the com- parables is shown in the Data Source section of the market grid along with the source of confirmation, if available. The original source is presented first. The sources and data are considered reliable. When conflicting information was provided, the source deemed most reliable has been used. Data believed to be unreliable was not included in the report nor used as a basis for the value conclusion. The Reproduction Cost is based on supplemented by the appraiser's knowledge of the local market. Physical depreciation is based on the estimated effective age of the subject property. Functional and/or external depreciation, if present, is specifically addressed in the appraisal report or other addenda. In estimating the site value, the appraiser has relied on personal knowledge of the local market. The knowledge is based on prior/or current analysis of site sales and/or abstractions of site values from sales of improved properties. The subject property is located in an area of primarily owner-occupied single family residences and the Income Approach is not consi- dered to be meaningful. For this reason, the Income Approach was not used. The Estimated Market Rent and Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge of the subject market area. The rental knowledge is based on pdor and/or current rate surveys of residential properties. The Gross Rent Multiplier is based on prior and/or current analysis of prices and market rates for residential properties. For income producing properties, actual rents, vacancies and expenses have been reported and analyzed. They have been used to pro- ject future rents, vacancies and expenses. According to a sign on the property [] has not been offered for sale in the past 30 days. [] is currently offered for sale for $ Unknown ~ was offered for sale within the past 30 days for $ ~-I Offering information was considered in the final reconciliation of value. i~_] Offering information was not considered in the final reconciliation of value. I-~ Offering information was not available. this addendum. the subject property: The reasons for unavailability and the steps taken by the appraiser are explained later in According to Public Records the subject property: -_~-~! has not transferred in the past twelve months. L~J has not transferred in the past 36 months. ~ ~ has transferred in the past twelve months. [] has transferred in the past 36 months. I~_~ All prior sales which have occurred in the past months are listed below and reconciled to the appraised value, either in the body of the report or in the addenda. Date Sales Price Document # Seller Buyer None Subject property is not located in a FEMA Special Flood Hazard Area. ~-_~Subject property is located in a FEMA Special Flood Hazard Area. Zone FEMA Map/Panel# Map Date Zone C 421035 0015 B 12-18-79 Name of Community Wheatfield Township, Perry Co., PA The community does not participate in the National Flood Insurance Program. The community does participate in the National Flood Insurance Program. It is covered by a regular program. It is covered by an emergency program. FW-70M November 1991 ClickFORMS Real Estate Appraisal Software by Bradford Tecoologies (800) 622-8727 Page 1 :rum-F1 ~'h,e subject property is currently not under contract. The contract and/or escrow instructions were not available for review. The unavailability of the contract is explained later in the addenda section. The contract and/or escrow instructions were reviewed. The following summarizes the contract: l Coi~ct Date Amendment Date Contract Price Seller [~i'~ The contract indicated that personal property was not included in the sale. ~-~] The contract indicated that personal property was included. It consisted of Estimated contributory value is $ X~ Personal property was not included in the final value estimate. E~ Personal property was included in the final value estimate. [] The contract indicated no financing concessions or other incentives. [] The contract indicated the following concessions or incentives: [] if concessions or incentives exist, the comparables were checked for similar concessions and appropriate adjustments were made, if applicable, so that the final value conclusion is in compliance with the Market Value defined herein. 3-6 months is considered a reasonable marketing period for the subject property based on proper pricing and an available septic permit. The Appraiser certifies and agrees that: (1) Their analyses, opinions and conclusions were developed, and this report was prepared, in conformity with the Uniform Standards of Professional Appraisal Practice ('USPAP'), and in accordance with the regulations developed by the Lender's Federal Regulatory Agency as required by FIRREA, except that the Departure Provisions of the USPAP do not apply. (2) Their compensation is not contingent upon the reporting of predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. (3) This appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. The value estimated is based on the assumption that the property is not negatively affected by the existence of hazardous substances or detrimental environmental conditions unless otherwise stated in this report. The appraiser is not an expert in the identification of hazardous substances or detrimental environmental conditions. The appraiser's routine inspection of and inquires about the subject property did not develop any information that indicated any apparent significant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report. It is possible that tests and inspections made by a qualified hazardous substance and environmental expert would reveal the existence of hazardous substances or detrimental environmental conditions on or around the property that would negatively affect its value. The site needs a septic permit. Appraiser's Signature Effective Date Sept. 26, 2003 Date Prepared Appraiser's Name Laurence W. Brodisch Phone#( 717 ) 567-6905 State PA []License []Certification # GA-000869-L Tax ID # 23-2227557 Dec. 9,2003 Ii~ The co-signing appraiser has personally inspected the subject property, both inside and out, and has made an exterior inspection of all comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report including the value conclusion and the limiting condi- tions, and confirms that the certifications apply fully to the co-signing appraiser. ~j the co-signing appraiser has not personally Inspected the interior of the subject property and: [] has not inspected the exterior of the subject property and all comparable sales listed in the report. E~ has inspected the exterior of the subject property and all comparable sales listed in the report. I~-~ The report was prepared by the appraiser under direct supervision of-'the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report, including the value conclusions and the limiting conditions, and confirms that the certifications apply fully to the co-signing appraiser with the exception of the certification regarding physical inspections. The above describes the level of inspection performed by the co-signing appraiser. [] The co-signing appraiser's level of inspection, involvement in the appraisal process and certification are covered elsewhere in the addenda section of this appraisal. Co-Signing Appraiser's Signature Effective Date Co-Signing Appraiser's Name (print) Phone # ( State ~License ~ Certification# ~-~ Trainee FW-70M November 1991 ClickFORMS Appraisal Software by Bradford Tecnologies (800) 622-8727 Date Prepared ) Tax ID # Page 2 APPRAISAL REPORT OF Floyd O. Crum Meadow Road- State Forest Rd, Landisbum, PA 17040 AS OF: Sel)t. 26, 2003 PREPARED FOR: Estate of Floyd O. Crum c/o Cmi~l Hatch, Esq. lO13 Mumma Rd., Suite 100, Lemoyne, PA 17043 PREPARED BY: L.W. Brodisch Real Estate Laurence W. Brodisch 10 Church Road Newport, PA 17074 Borrower None Property Address Meadow Road- State Forest Rd. Census File No. Crum-F2 306.02 Map Reference 090 203.00-001.00 City Landisburg County Perry State PA Zip Code 17040 Legal Description Perry County Deed Book 562 page 133 Sale Price $ N/A DateofSale 9-26-03 LoanTerm None yrs. Property Rights Appraised L~Fee I I Leasehold [~De Minimis PUD Actual Real Estate Taxes $ 508.00 (yr) Loan Charges to be paid by seller $ None Other Sales Concessions None Lender/Client Estate of Floyd O. Crum Address c/o Craig Hatch, Esq., 1013 Mumma Rd., Ste. 100, Lemoyne, PA 1704 Occupant Vacant woodland Appraiser Laurence W. Brodisch Instructions to Appraiser Penns~ylvania State Certified Genera~r - GA-000869-L Location [] Urban [] Suburban [] Rural Good Avg. Fair Poor Built Up [] Over 75o/o [] 250/0 to 75"/0 [] Under 25% Employment Stability ~] [] [] [] Growth Rate [] Fully Dev. [] Rapid [] Steady [] Slow Property Values [] Increasing ~ Stable [] Declining Demand/Supply [] Shortage [-'--] In Balance [] Oversupply Marketing Time [] Under 3 Mos, [] 4-6 Mos. [] Over6 Mos. Present Land Use 15 %1 Family 1 %2-4 Family 1 % Apts 0 % Condo 1 % Commemlal 1%Industrial 50 % Vacant 31% Agriculture Change In Present Land Use [~Not Likely [] Likely(*) [] Taking Place (*) (*) From Vacant/Ag. To Homesites Predominate Occupancy [] Owner [] Tenant 0.5 % Vacant Single Family Price Range $ 45,000 rcs 275,000 PredomlnantValue$ 90,000 Single FamilyAge 1 .yrs to 185 yrs. Predominant Age 45 yrs Convenience to Employment [] [] [] [] Convenience to Shopping [] [] [] [] Convenience to Schools ~ [] [] Adequacy of Public Transportation [] [] [] [] Recreational Facilities [] [] ~ [] Ade. uacy of Ut,..,es [] [] ~ [] Prope.y of Compatib.ity [] [] [] Protect,on from De,.menta, Cond,t,ons [] [] [] [] Police and Fire Protection [] [] [] [] General Appearance of Properties [] [] [] [] Comments including those factors, favorable or unfavorable, affecting marketability (e.g. public parks, schools, view, noise): Area around subject consists of widely woodland and farmland. The land is located in Henry's Valley. The public road ends about five miles from this land. Convenience shopping is available in Landisburg area. Meadow Road is an unpaved State Forest Road that is not maintained in the winter months. All the surrounding woodland is State Forest land. Dimensions Tax Assessment Office estimate Zoning Classification No zoning in the township Highest and best use L~J Present use [] Other (specify) Public Other (Describe) OFF SITE IMPROVEMENTS Elec. [] Street Access [] Public [] Pdvate Gas [] Surface Stones water [] None Maintenance [] Public [] Pdvate San. Sewer [] None [] Storm Sewer [] Curb/Gutter = 25 acres m/I Sq. Ft. or Acres [] Corner Lot Present Improvements [] do ~] do not conform to zoning regulations Topo Hilly S~ze Average Shape Irregular View Average Drainage Average [] Underground Elect. & Tel. [---] Sidewalk [-~ Street Lights Is the property located ina HUD identified Special Flood Hazard Area? [] No []Yes Comments (favorable or unfavorable includin any apparent adverse easements, encroachments or other adverse conditions): The subject land is all wooded, although there is no marketable timber. All the surrounding land is wooded. Ve_.~L remote location. Excellent area for hunting. There are a sufficient number of cabins and some year-round residences in Hen's Valle . There is a stream in the valley, called Laurel Run. There is a i aline 50 feet in width assin throu h the rD e . The acrea e amount is based on the CounhL~ estimate. undersigned has recited three recent sales of properties most similar and proximate to subject and has considered these in the market analysis. The description includes a dollar adjustment reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is supedor to or more favorable than the subject property, a minus (-) adjustment is made thus reducing the indicated value of subject; if a significant item in the comparable is inferior to or less favorable than the subject property, a plus (+) adjustment is made thus increasing the indicated value of the subject. ---I Address Meadow Rd.-State Forest Rd. Robinson Road- RR1 Arndt Road, Millerstown Mountain Road, Millerstown Landisburg, Jackson Twp. Blain, Jackson Twp. Saville Township Greenwood Township ~ 2.5 miles North 15.5 miles Northeast 27 miles Northeast Inspection Pub. Recds. Visual, Public Records Visual, Pub. Recds., CPML Visual, Public Records +(-)$ +(-)S +(-)$ Date of Sale and DESCRIPTION DESCRIPTION Ad{ustment DESCRIPTION Adiustment DESCRIPTION Adiustrnent ._ · Time Adjustment 9-26-03 2-13-03-Similar 11-22-02-Sim. 12-30-02-Sim. · _Location Rural Rural-Similar Rural-Similar Rural-Similar ISiteNiew Wooded/Average Similar/Similar Similar/Similar Similar/Similar L 25 acres mil 22.4 acres-Inf. +3,00¢ 23.6 acres-Inferior +1,50( 26.25 acres-Sup_ .... -1,000 Well/Septic None/None Well only-Sup. -1,00¢ None/None-Sim. None/None-Sim improvements None Old cabin-Sup. -6,50¢ None-Similar None-Similar Semi-Private Dirt road-Similar Dirt road-Similar Dirt road-Sim. _ cing None None-Similar None-Similar None-Similar ~ ~~ $ -4 5.~0~_00~ __$ +1 50C~-1 0_~00 ~_of Subject $ 55 500 ~ $ 64.500 Comments on Market Data: The three comparables were selected because they had about the same amount of acrea e_g_~__ ideal for a huntin cag_q~_~p_ and are all wooded like the subiect land. The cabin on comp_ # 1 was not worth much and did not have a bathroom. and Conditions of Appraisal: The sub tenants in common. The Cost Approach and the Income Approach were not considered relevant in valuin( is owned by Floyd O. Crum, single person and Mary Lou Crum Final Reconciliation: The subject property is located in a good hunting area and is most suitable as a hunting camp site. There was an old camp there, but it is in disrepair. Access and electric could be unavailable at times due to the weather. The property has appeal mostly for hunting. THE MAR VALUE, AS DEFINED, OF SUBJECT PROPERTY AS OF Sept. 26 03 to be $ 61,000 Appraiser(s) - _ _ Review Appraiser (if applicable) Laurence W. Brodisch GA-000869-L ~] Did [~Did Not Physically Inspect Property CIickFORMS Real Estate Appraisal Software by Bradford Tecnologies (800) 622-8727 SUBJECT PHOTO ADDENDUM Borrower None Properb/Address Meadow Road- State Forest Rd. city Landisbur.q County Perry State PA Lender/Client Estate of Floyd O. Crum Address File No. Crum-F2 zip Code 17040 cio Craig Hatch, Esq., 1013 Mumma Rd., Suite 100, Lernoyne, PA 17043 FRONT OF SUBJECT PROPERTY Address Meadow Rd.-State Forest Rd. Landisbur~, Jackson Twp. REAR OF SUBJECT PROPERTY STREET SCENE ./ / ./ /' / Stohy Poin' ~ Grove\ Mt. Pleasant \ Andcrsonbur§ Map of Perry County j ' Donnally Mill: \ JUNIATA II 6u SAVILLE 'Erly NEW I TYRONI i ~ ITF LLIOI~SBURG SPRING ~' I Falling Spring I ~HERMANS DALI: I ,Lebo I '""""' ° oner's Gap LIVERPOOL ~' I Mt. Patricl HOWE I I BUFFALO I \ Half Falls WATTS MILLER Little FIELD Kinkora T PENN J Cove Grief Point Keystone - ' RYE Gap FacetWin Screen Print for public, from "CA~" 12/01/2003 3:46:44 PM COUNTY ASSESSMENT OFFICE CONTROL # 00506921 DISTRICT: 090 JACKSON TOWNSHIP Short Name:CRUM, FLOYD 0 ETAL LAST NAME : CRUM FIRST NAME : FLOYD 0 C/O NAME : C/O M~RY LOU CRUM ADDRESS1 : 317 SALT ROAD ADDRESS2 : POST OFFICE: ENOLA STATE & ZIP: PA 17025 Situs: Prop Descrip.: LAND USE TYPE: 112 NEIGHBORHOOD: 90 DEEDED ACRES: 25.00 SD: 5 PARCEL: 090,203.00-001.000 I SPEC ID: LOT: L I Tba.ck: L 1 J I [ I i SALES I I DEED BK/PG ..... 00562-00133 I I DATE OF S~E...01/31/1990 I ] SEL~.T~G PRICE: 1 I I I I ,, CURRENT VALUES 1 J Assessed Fair Market I FMV- 38270 L- 3648O I I C~G- 4280 B- 1790 I approved?-> T- 38270 Screen i Enter Selection > Number -Switch Screens, X -Exit, J -Jump Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 6506 F -Fozms, I -Image ? -Screens, B -Browse FLOYD O CRUM 317 SALT ROAD ENOLA PA Perry County Parcel Map 17025 DEEDED ACRES: 25.00 PROPERTY TYPE: A PIN: 090,203.00-001.000 JACKSON TOWNSHIP 90,203-1 90,203-1 90,205-2 Information and Property line data shown on this map are subject to verification, This map was intended for Tax Assessmant use, Ref~w' to site surveys and property deeds for legal deso-iptions of parce~ boundaries. 400 0 400 800 Feet ~ I I ~LANK DEED The...~kenhorn Co., Williamsport, Pa. 17701 MADE the 30th day o[ January in the year nineteen hundred and ninety BETWEEN FLOYD O. CRUM, single person, of Wheatfield Township, Perry County, Pennsylvania, GRANTOR, and FLOYD O. CRUM, single person, of Wheatfield Township, Perry County, Pennsylvania, and MARY LOU CRUM, widow, of East Pennsboro Township, Cumberland County, Pennsylvania, as tenants in common, GRANTEES. WITNESSETH, That in consideration of ONE ($1.00) DOLLAR, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantees, their heirs and assigns, ALL THAT CERTAIN PIECE, PARCEL OR TRACT OF LAND situate in Jackson Township, Perry County, Pennsylvania, more particularly bounded and described as follows, to wit: BOUNDED on the North, East, South and West by lands of the Commonwealth of Pennsylvania, designated Tracts 1, 2 and 3 on a hand-drawn draft recorded in Perry County Deed Book 233 Page 468. GRANTING AND CONVEYING unto the Grantees herein, their heirs and assigns, all rights-of-way existing on the ground and contained in the chain of title to said property in common with all other persons entitled to use the same. EXCEPTING AND RESERVING unto Thomas A. Miller, his heirs and assigns, a triangular parcel of land bounded on the Northwest by the center of Tamec Creek; on the Northeast by the center of Meadow Road; and on the South by Pennsylvania State Forest Lands, shown as a solid dark area on the hand-drawn draft hereinbefore mentioned. AND FURTHER UNDER AND SUBJECT, NEVERTHELESS, to 'the right of way of a pipeline granted to Laurel Pipeline Company by deed of easement gf Thomas A. Miller and Elizabeth C. Miller, his wife, dated September 6, 1967, and recorded in Perry County Deed Book 155 Page 75, which right of way is 50 feet in width and crosses the above described property. BEING the same property which was conveyed to Earle F. Crum ~d Floyd O. Crum as Joint tenants with right of survivorship and not as tenants in common .by deed of Thomas A. Miller', widower, dated October 9, 1973, and recorded in Perry County Deed Book 233 Page 467. The said Earle F. Crum died on November 4, 1989, thereby vesting fee simple title in the said Floyd O. Crum, the Grantor herein, as the surviving joint tenant with right of survivorship. Meadow, his wife, d~ted September 26, 1955, end recorded in Perry County Deed Book 151 Pa~e 268. ~he said Elizabeth O. Miller died Pebru~m~ 1, 1970, thereby vesting fee simple title in the s~id ~nomas A. Miller, the Qr~ntor herein, as the sum~iving tenant by the entirety. ~itle as hereinbefore set forth was perfected by an action to quiet title entered to No. 113 February ~erm, 1956, in the Oourt of Oommon Pleas of Perry 0ounty, Pennsylvania; the ~ec~ee in s~id action being ~ted M~y 14, 1956, and ~eco~e~ in Pex~x'y Oounty Deed Book 152 Page 376. 468 ILl .DEFINITION OF MARKET VALLIE: 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 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 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 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 sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market; 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 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. 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 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 hJghest 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 dudng the inspection of the subject property or that he or she became aware of during the normal research involved in performing the 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 conditions (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 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, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, 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 Uniform 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 will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified 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 lendedclient 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 appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 (6-93) ClickFORMS Real Estate Appraisal Software by Bradford Technologies (800) 622-8727 Fannie Mae Form 1004B (6-93) APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, 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 property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with 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 as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I fudher certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: Meadow Road- State Forest Rd., Landisburg, PA 17040 APPRAISER: ~ Sig natu re:/~~<~~_ _~_ ~,.~~2 Name: v v Laurence W. Brodisch SUPERVISORY APPRAISER Signature: Name: Date Signed: Dec. 8, 2003 Date Signed: State Certification #: GA-000869-L State Certification #: or State License #: or State License #: State: PA State: (only if required) Expiration Date of Certification or License: June 30, 2005 Expiration Date of Certification or License: [] Did [] Did Not Inspect Property Freddie Mac Form 439 6-93 ClickFORMS Real Estate Appraisal Software by Bradford Technologies (800) 622-8727 Fannie Mae Form 1004B 6-93 MULTI-PI '"{POSE SUPPLEMENT'L ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS Crum-F2 Borrower None __~rop~erty Address Meadow Road- State Forest Rd. ~ity Landisburg County Perry State PA z~p code 17040 Lender Client- Estate of Floyd O. Crum This Multi-Purpose Supplemental Addendum for Federally Related Transactions was designed to provide the appraiser with a con- venient way to comply with the current appraisal standards and requirements of the Federal Deposit Insurance Corporation (FDIC), the Office of the Controller of Currency (OCC), The Office of Thrift Supervision (OTS), the Resolution Trust Corporation (RTC) and the Federal Reserve. I ' This Multi-Purpose Supplement Addendum is for use with any appraisal. Only those statements which have been checked by the appraiser apply to the property being appraised. The purpose of the appraisal is to estimate the market value of the subject property as defined herein. The function of the appraisal is to assist the above-named Lender in evaluating the subject property for lending purposes. This is a Federally related transaction. IX_i The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subject market area. The original source of the com- parables is shown in the Data Source section of the market grid along with the source of confirmation, if available. The original source is presented first. The sources and data are considered reliable. When conflicting information was provided, the source deemed most reliable has been used. Data believed to be unreliable was not included in the report nor used as a basis for the value conclusion. ~-_~ The Reproduction Cost is based on supplemented by the appraiser's knowledge of the local market. li~'_-J Physical depreciation is based on the estimated effective age of the subject property. Functional and/or external depreciation, if present, is specifically addressed in the appraisal report or other addenda. In estimating the site value, the appraiser has relied on personal knowledge of the local market. The knowledge is based on pdor/or current analysis of site sales and/or abstractions of site values from sales of improved properties. ~_~ The subject property is located in an area of primarily owner-occupied single family residences and the Income Approach is not consi- dered to be meaningful. For this reason, the Income Approach was not used. i~J The Estimated Market Rent and Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge of the subject market area. The rental knowledge is based on pdor and/or current rate surveys of residential properties. The Gross Rent Multiplier is based on prior and/or current analysis of prices and market rates for residential properties. I~__-J For income producing properties, actual rents, vacancies and expenses have been reported and analyzed. They have been used to pro- ject future rents, vacancies and expenses. According to Earle Crum Jr. the subject property: [] has not been offered for sale in the past 30 days. I_-~_ is currently offered for sale for $ i_~ was offered for sale within the past 30 days for $ I~-_~ Offering information was considered in the final reconciliation of value. I -_ii Offering information was not considered in the final reconciliation of value. L__~ Offering information was not available. The reasons for unavailability and the steps taken by the appraiser are explained later in this addendum. According to Public Records the subject property: [._~.~J has not transferred in the past twelve months. ~X~ has not transferred in the past 36 months. [] has transferred in the past twelve months. [] has transferred in the past 36 months. ~.~ All prior sales which have occurred in the past months are listed below and reconciled to the appraised value, either in the body of the report or in the addenda. I Date Sales Price Document # Seller Buyer None [] Subject property is not located in a FEMA Special Flood Hazard Area. [] Subject property is located in a FEMA Special Flood Hazard Area. Zone FEMA Map/Panel# Map Date Name of Community ~ Zone C 421952 0015B 10-15-85 Jackson Township, Perry Co.,PA [] The community does not participate in the National Flood Insurance Program. [] The community does participate in the National Flood Insurance Program. [] It is covered by a regular program. ~ It is covered by an emergency program. FW-70M November 1991 ClickFORMS Real Estate Appraisal Software by Bradford Tecnologies (800) 622-8727 Page 1 Crum-F2 i~X~'The sul~ject property is currently not under contract. The contract and/or escrow instructions were not available for review. The unavailability of the contract is explained later in the addenda section. The contract and/or escrow instructions were reviewed. The following summarizes the contract: lContract Date Amendment Date Contract Price Seller [] The contract indicated that personal property was not included in the sale. ~ The contract indicated that personal property was included. It consisted of Estimated contributory value is $ ~-X~ Personal property was not included in the final value estimate. I~-~ Personal property was included in the final value estimate. r-J The contract indicated no financing concessions or other incentives. I-~ The contract indicated the following concessions or incentives: [JilJ If concessions or incentives exist, the comparables were checked for similar concessions and appropriate adjustments were made, if applicable, so that the final value conclusion is in compliance with the Market Value defined herein. 3-6 months is considered a reasonable marketing period for the subject property based on location and size. The Appraiser certifies and agrees that: (1) Their analyses, opinions and conclusions were developed, and this report was prepared, in conformity with the Uniform Standards of Professional Appraisal Practice ('USPAP'), and in accordance with the regulations developed by the Lender's Federal Regulatory Agency as required by FIRREA, except that the Departure Provisions of the USPAP do not apply. (2) Their compensation is not contingent upon the reporting of predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. (3) This appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. The value estimated is based on the assumption that the property is not negatively affected by the existence of hazardous substances or detrimental environmental conditions unless otherwise stated in this report. The appraiser is not an expert in the identification of hazardous substances or detrimental environmental conditions. The appraiser's routine inspection of and inquires about the subject property did not develop any information that indicated any apparent significant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report. It is possible that tests and inspections made by a qualified hazardous substance and environmental expert would reveal the existence of hazardous substances or detrimental environmental conditions on or around the property that would negatively affect its value. There is no legal description for this property, just a drawinq. Appraiser's Name (print) Laurence W. Brodisch Phone#( 717 ) 567-6905 State PA []License ~jCertification # GA-000869-L Tax ID # 23-2227557 ~_~ The co-signing appraiser has personally inspected the subject property, both inside and out, and has made an exterior inspection of all comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report including the value conclusion and the limiting condi- tions, and confirms that the certifications apply fully to the co-signing appraiser. i~ the co-signing appraiser has not personally inspected the interior of the subject property and: ~ has not inspected the exterior of the subject property and all comparable sales listed in the report. [] has inspected the exterior of the subject property and all comparable sales listed in the report. [] The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report, including the value conclusions and the limiting conditions, and confirms that the certifications apply fully to the co-signing appraiser with the exception of the certification regarding physical inspections. The above describes the level of inspection performed by the co-signing appraiser. [__~. The co-signing appraiser's level of inspection, involvement in the appraisal process and certification are covered elsewhere in the addenda section of this appraisal. Co-Signing Appraiser's Signature Effective Date Sept. 26, 2003 Co-Signing Appraiser's Name (print) Phone#( State ~License ~1 Certification# ~ Trainee FW-70M November 1991 ClickFORMS Appraisal Software by Bradford Tecnologies (800) 622-8727 Date Prepared ) Tax ID # Page 2 ACCENT APPRAISAL SERVICE Box 202 WAYMART, PENNSYLVANIA 18472-0202 (570) 488-6749 FAX 488-6090 November 13, 2003 Craig A Hatch, Esquire Gates, Halbruner & Hatch, P.C. 1013 Mumma Road, Suite 100 Lemoyne, Pennsylvania 17043 Re: FLOYD O. CRUM(Date of Death 09/26/03) Wayne County # 22-0-0005-0094 Dear Attorney Hatch: Pursuant to your request, I have physically examined the above captioned property and have also reviewed the corresponding deed and legal description. This Restricted Summary Appraisal Report is being completed in accordance with the Uniform Standards Of Professional Appraisal Practice [USPAPJ Standard Rule 2-2(c), exercising the Departure Provision. The purpose of this Appraisal Report is to determine the Market Value [As Is] of the fee simple estate of the above captioned property for estate settlement purposes. This report is intended for use only by the client. It is not to be understated, because of the restricted use of this report, the rationale and/or conclusion may not be completely or entirely understood by any reader without review of additional information in the workfile. We maintain a specific, coherent workfile in support of the findings and conclusion of this report, as promulgated in Standard Rule 2- 2(c)(xO. Market Value, as defined and adopted by the Office of the Comptroller of the Currency, as set forth in the Currency Final Rules, 12 C.F. IL Part 34, is as follows: 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 and knowledgeably, and assuming that 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) (2) (3) (4) (5) Buyer and seller are typically motivated; Both parties are well informed or well advised, and are acting in what they consider their own best interests; A reasonable time is allowed for exposure in the open market; Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 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. ACCENT APPRAISAL SERVICE SUMMARY OF SALIENT FACTS AND CONCLUSIONS TAX MAP REFERENCE: APPKAISAL TYPE: PROPERTY TYPE: ADDRESS: OBJECTIVE OF APPRAISAL: LOCATION TYPE: OWNERS OF RECORD: LAND AREA: IMPROVEMENTS: PUBLIC UTILITIES: Sewer FLOOD ZONE: ZONING HIGHEST AND BEST USE: NEARBY LAND USE: PROPERTY RIGHTS APPRAISED: TYPICAL BUYER: DATE OF INSPECTION Wayne County # 22-0-0005-0094 Restricted Summary Report residential Owl Lane Determine Market Value(As Is) for estate settlement purposes suburban Floyd O Crum .376 acre = 75' x 30' x 142' x 110' x 143' none electric, telephone, water on-site septic - assuming the soil will pass percolation tests Not in a designated flood zone Residential Residential Residential Fee Simple Absolute User 11/18/03 2 ACCENT APPRAISAL SERVICE ASSUMPTIONS AND LIMITING CONDITIONS This restricted appraisal report has been made with the following assumptions and limiting conditions: That any legal descriptions furnished are correct; the title to the property is good; there are no encumbrances or defect of title other than those mentioned in this report and the property is free and clear of all liens. That the property will be managed efficiently and maintained properly; that any plans furnished are correct; that no guarantee is made, nor liability assumed for inaccuracies or errors in estimates or opinions identified in this report as being furnished by others. Properties of this type and in this area are normally owner occupied and are generally not available in the rental market. Therefore a gross rent multiplier is not available for this type of property and therefore the Income Approach to Value was not considered. That no survey of the property nor percolation tests have been made by us and no liability is assumed on matters of a legal character affecting the property, such as title defects, overlapping boundaries, etc; that any sketches in this report are included to assist the reader in visualizing the property. Testimony or attendance in court is not required by any reason of this report, with reference to the property in question, unless arrangements have previously been made thereof. There are several environmental problems that affect the value of real estate. Although we will disclose any knowledge we actually possess of the existence of possible environmental problems, because of the limited scope of this report, no studies were undertaken to determine their absence or presence. The value estimated in this report is based on the assumption that the property is not negatively affected by the existence of hazardous substances or detrimental environmental conditions. The environmental problems are as follows: unsafe drinking water; unsafe liquid waste disposal; soil contaminants on site and nearby; asbestos; radon; underground storage tanks; urea formaldehyde insulation; lead paint; indoor air pollution; pollution of flood plains; radiation; electromagnetic radiation; light pollution; noise pollution; geological hazards; waste heat; acid mine drainage; agricultural pollution; nearby hazardous property; infectious medical wastes; pesticides and termiticides; chemical storage and storage drums; pipelines; wetlands. ACCENT APPRAISAL SERVICE CERTIFICATION I certify that, to the best of our knowledge and belief: 1) The statements of fact contained in this report are true and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are our personal, unbiased professional analyses, opinions and conclusions. 2) We have no present or prospective interest in the property that is the subject of this report, and we have no personal interest or bias with respect to the parties involved. 3) Our compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. 4) Our analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 5) We have made a personal inspection of the property that is the subject of this report. 6) No one provided significant professional assistance to the person(s) signing this report. 7) The appraisal report has been prepared in conformity with the Standards of Professional Appraisal Practice. 8) We have read, understood and complied with the Uniform Standards of Professional Appraisal Practice Competency Provision. 9) The appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. DATE OF INSPECTION: November 18, 2003 It is my opinion and conclusion that the value of the fee simple estate in "as is" condition on September 26, 2003 was $5,000. land value FIVE THOUSAND DOLLARS ($s,oo0.oo) PA Certification #GA-001333-L 4 ACCENT APPRAISAL SERVICE ADDENDA ACCENT APPRAISAL SERVICE SUBJECT PHOTO Front view Street scene - Subject property on left ACCENT APPRAISAL SERVICE ASSESSOR'S TAX MAP 35) 22-06 ~547) ® (479J (4?3) .(.475) @ ,. [necO Cne3~ ( ® ® ® L4691 ~17 . 1_~5' 15( IO0 ACCENT APPRAISAL SERVICE SUBJECT DEED ACCENT APPRAISAL SERVICE SUBJECT DEED...continued 9 ACCENT APPRAISAL SERVICE APPRAISER'S LICENSE Commonwealth of Pennsylvania Department of Sram Bureau: of Pmfe~iomfl ~uid Occ~atio~l A~rs P:O. BOX ~49. Ha~g, PA 17105-~9 Classification GENERAL APPRAISER Certificate Number Certification Dam Is~x] Exp~,~ GA-001333-L DEC 16 1994 ~ 05 2001 ~ 30 2003 L~sucd 'Fo: JOHN E SOTACK BOX 202 WAYMART PA 1847~ Commi~fc~n~- of ~f~oml a~ ~al Affai~ 10 . 15-5i ^ 295,938,347 11 14 03 7 AUSTIN, TEXAS ~:'~m~799607349 130 012022823CRUM PHILA TAX I,,,lll,,,llh,,,,hl,hh,,I,IIl,,,,,hl,h,h,,llh,,Ihl,,I MARY LOU CRUM EXEC FLOYD 0 CRUM DECD 317 SALT RD ENOLA PA 17025-2024 Ch~k No. 2305 99607349 REFUND174-20-5745 12/02 49 $****648*00 VOiD AFTER ONE YEAR ,:OOOOO051,8': qq~O?:~Nq&"' ON~D~ MEMBERS 1't FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Interest Earned from 1/1/03 to Date of Death Name of Joint Owner 157765 -00 03/30/1996 $134.35 $.09 $134.44 $.44 None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Interest Earned from 1/1/03 to Date of Death Name of Joint Owner 157765-05 03/17/2001 $62,160.17 $73.05 $62,233.22 $928.86 None MJLq~IBERS lST~EDERAL CREDIT UNION D~nise A. Wolfe Insurance Supervisor December 1, 2003 Estate of: FLOYD O. CRUM Date of Death: 09/26/2003 Social Security Number: 164-20-5745 5000 Louise Drive · P.O. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www. memberslst.org LOOK FOR US. WE'LL GET YOU THERE. 11/17/2003 GATES, HALBRUNER & HATCH PC 1013 MUMMA RD STE 100 LEMOYNE PA 17043 The information which you requested on the account(s) of FLOYD O CRUM (Social Security Number 174-20-5745) is/are as follows: Account Number 3700015318 3760000244 900040585 Class of Account CERTIFICATE SAVINGS CHECKING Date Opened 051700 051700 110598 Principal Balance 12349.11 5414.12 9989.18 Accrued Interest 202.51 .07 Balance at Date of 12551.62 5414.19 9989.18 Death Account Ownership SOLE Name of Joint Owner, if any Date Ownership 051700 Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Oumer, if any Date Ownership Was Established SOLE JTO MARY LOU CRUM 051700 110598 Additional Information Requested Sincerely, ERIN WATTS SENIOR SERVICES REP. P.O. Box 171 I. HARRISBURG, PENNSYLVANIA 17105-1711 Toll FrEE 1-866-WAYPOINT (I-866-9;~9-7646) · IN YORK AREA 717/815-4500 · www. wagpointbank.com American FundsTM LAW OFFICES OF GATES HALBRUNER & HATCH PC ATTENTION CRAIG A HATCH 1013 MUMMA ROAD SUITE 100 LEMOYNE PA 17043-0000 Re: The Bond Fund of America - A Account #9438-76069-08 FLOXtT) O CRUM / DEC'D & MARY LOU CRUM JT WROS American Funds Service Company Post Office Box 2280 Norfolk, Virginia 23501-2280 Americanfunds.com November 11, 2003 Dear Mr. Craig: We recently received an inquiry from you regarding the date of death balance, interest earned from January 1, 2003, account registrations, change of ownership, and establishment dates for accounts held under social security number XXX-XX-5745. The table below reflects the share balance, per share net asset value (NAV), and total value of the account on the date requested: Date Account Share Balance NAV per Share Total Value Number 09/26/2003 943876069-8 707.527 $13.86 $9,438.41 09/26/2003 64403641-4 82.771 $25.86 $2,140.46 09/26/2003 64403641-7 89.336 $21.37 $1,909.11 09/26/2003 64403641-8 585.891 $13.34 $7,815.79 09/26/2003 64403641-35 33.245 $23.13 $ 768.96 09/26/2003__ 953884773-12 73.33 $44.07 $3,231.79 09/26/2003 95904~905-16 6i.02 ¢~r. ',2 $1.636 31 09/26/2003 .... 936515809 83.288 $21.89 I51,823'17 I *Interests do not apply to these accounts. Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. Account registrations for the following accounts 943876069; 953884773; 959046905; 936515809 is: Floyd O Crum/Dec'd & Mary Lou Crum JT WROS The Capital Group Companies American Funds Capital Research and Management Capital International Capital Guardian Capital Bank and Trust MW NOVEMBER 11, 2003 PAGE 2 Registration for account 64403641 is as follows: CB&T CUST IRA/Rollover *Registrations were not changed within one year prior to 09/26/2003. Floyd O Crum/Dec'd Beneficiary: Mary Lou Crum Establishment Dates Date Account Number 03/02/2000 943876069-8 12/31/1999 64403641-4 12/31/1999 64403641-7 12/31/1999 64403641-8 12/31/1999 64403641-35 03/02/2000 953884773-12 03/02/2000 959046905-16 03/02/2000 936515809 If you have any questions, please contact your financial adviser or call us at 1-800-421-0180. You can reach one of our service representatives between 8 a.m. and 8 p.m. Eastern time, Monday through Friday. You may also obtain account information by visiting our website at americanfunds.com. Cordially, American Funds Service Company Kelley Blue Book Used Car Values Page 1 of 2 Kelley Blue Book THE TRUSTED RESOURCE Id)b.com BuiidaC~r{ Blue Book Trade-In Report (~uali~ R,aUng~ i Ownership Cost ! My C~r's Value Used Car R~:ail Free Price Quote Buy a U~ Car Sell Your Car Insurance Lemon Check Car Reviews Car Previews Dec~io. Guides Advice Free Newsletter Pennsylvania · December 10, 2003 1998 Ford Ranger Long Bed Engine: V6 4.0 Liter Trans: 5 Speed Manual Drive: 2 Wheel Drive Mileage: 50,000 Equipment XL Power Steering Bhe Beck MARKET WATCH. I",~r, te,- emaJl address Buy. a New Car Buy a Used Car Lis~_ .Y-o- u[_ Ca.~ F0r Sale. O0!ine i: :N~ Free Lemon Check Auto Loans from 3.99%_APR I Insurance Quote 1 Payment Ca!cu_lator Sell your caron eBay Motors AM/FM Stereo /~L Dual Front Air Bags Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. The paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. In states where rust is a problem, this should be very minimal, and a deduction should be made to correct it. The tires match and have substantial tread wear left. A clean title history is assumed. A "good" vehicle will need some reconditioning to be sold at retail; however major reconditioning should be deducted from the value. Most recent model cars owned by consumers fall into this category. Trade-In Value $2,600 Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep in mind that the dealer must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and insurance and standing behind the vehicle for any mechanical or safety problems. Get the late~ Blue Book iTHE QUIEFt Get a _Pr!~.ate Party Va ue Get Inv0 ce & HSRP o_n New Cars http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb. PA;347215;PA041 & 17025;pic+t;&39;Ford; 19... 12/10/03 \ ,}, DEPARTMENT OF TRANSPORTATIuN ',--l"' CERTIFICATE OF TITLE FOR A V'EHICLE 2,266 973160044001281-002 1F TYR 11 X7WT A 10333 VEHICLE IDENTIFICATION NUMBER BODY TYPE DU SEAT CAP 12/'03/97 I 12/03/9'7 DATE PA TITLED DATE OF ISSUE REGIS~RED OWNER(S) FLOYD 0 CRUM 60 MONTEBELLO RD OUNCANNON PA 17020 FIRST LIEN FAVOR OF: I 98t FORD I 514:94185~701 CR ','EAR MAKE OF VEHICLE I FITLE i'~[IMrBER I PRIOR TITLE STATE ODO~. PROCO. DAlE ODGM, MILES eDOM. SFA~S UNLADEN WEIGHT GVWR GCWR TITLE BRANDS SECOND UER EAVOR OF: ODOMETER STATUS ACTUAL MILEAGE MILEAGE EXCEEDS THE MECHANICAL LIMITS NOT THE ACTUAl. MILEAGE NOT THE ACTUAL MILEAGE.O~ETER TAMPERING VERIFIED EXEMPT FROM ODOMETER DISCLOSURE TITLE 13RANDS ~ = ANTIQUE VEHICLE C : CLASSIC VEHICLE D = COLLECTIBLE VEHICLE F- OI T OF COUN rRY FIRST LIEN RELEASED J~ BATE BY AUTHORIZED REPRESENTATIVE MAILING ADORESS , 031007 FLOYD 0 CRUM 60 MONTEBELLO RD OUNCANNON PA 17020 II a second leinholder is listed upon sati$iaclior; ol the first lien the first lienbode£ musl Iorward /hs Tile Io Ihe Sureau of Molo¢ vehicles wilh the approprlale Iorm and fee, SECOND LIEN RELEASED BY DATE AUTHORIZED REPRESENTAFIVE I cedi{y as BI the date el issue, the official records el tile Pennsylvania Depadment of Transportation reflect that the person(s) or company named herein is the lawful owner el the said vehi~e. BRADLEY L .M~EtORY 0 0 O0 SUBSCRIBED AND SWORN TO BEFORE ME: MO DAY YEAR SIGRATURE OF PERSON ADMINISTERING OATH The unders~ned hereby makes application for Cedificale et Tille to lhe vehicle described above, subject to [he encumbrances and other legal claims'set Iodh here. SIGNATURE OF APPLICANT OR AU'I HORIZED SIGNER SIGNATURE OF CO-APPLICANT/TITLE OF AUTHORIZED SIGNER When applying tot title with a co-owr'~r, other than your spouse, check one of W~ese blocks. I[ no block is checked, title will be issued as "Tenanls in Common'*. A [] Joint Tenanls with Rigbl el Survivorship (orJ dealh el one owner, tibe goes Io the surviving ownerl. B [] Tenants m Common (on death of one owner, Interest el deceased owner goes ~o his or her heirs or estate). LIEN J IFNOLIEN [] DEPARTMENT OF TRANSPORTATION CERTIFICATE OF TITLE FOR AVEHlCLE4 e62& iss.ed in accordance with Section 1105 of the Vehicle Code, Title 75, Pennsyloania Consolidated Stahtles 4 FLOYD OCR. Ubl 0OX 502 R O OUNC ANNON &O0 ACCOUNT CONTROL NUMBER 842075702746-21 CODE LEGEND II A = ANTIQUE VEHICLE P A 170 20 c = c~ss,c VE.,CLE E = ELECTRIC VEHICLE F = OUT OF STATE VEHICLE p = FORMERLY A POUCE VEHICLE i : ................... ' R ~ ~C0NSTNUCTED VEHICLE X = FORMERLY A TAXi VEHICLE I TYPE 3,000 LIEN RELEASED LIEN HOLDER BY AUTHORIZED REPRESENTATIVE 0 0 '-t H 0 SECOND UEN FAVOR OF: LIEN RELEASED DATE LIEN HOLDER BY ALrfHORIZISD RI~PRESENTATIVE the issue ut tins c~TIc~ ~zng r~ uyp~u~ ~ ,~ ~ o-,, , · '- '- i- FLY TYER. FLY TYER?''~ I PO BOX ~i~ 202'3 MARION/OH 43306-8122 PAY Nine Dollars And Twenty Seven Cents ~ : TO THE :~. ORDER :: OF PA 17O25 2024 25-1/440 DATE: CHECK .AMOUNT $ 9.27 National City Bank Natie~d City Bank, C~ur~s Marion OMo Ar~ Void after 90 Days AR HERE ,'00 ~0~50,' ~:O[.[.O00O ~ i.~: &~. 5 % ? 3q ?r~.. TEAR HE! A request to cancel the subscription to FLY TYER has been received and completed. The refund is enclosed. We are sorry it was necessary to cancel. Sincerely, FLY TYER Customer Service CS *See Reverse Side For Easy Opening Instructions* Mid-Atla'" ' ' ' ntic Insurance Group 2040 Market Street Philadelphia, PA 19103 ENOLA PA 17025 h,,ll h,,lth,, ,,I, I,I ,I,,,I, Iih,,,, h h I,,h,,iih,,lh I,,I 2040 Market Street, Phi adelph a PA 19103 :~ "POL CY NO 01002310 TO ':~ ESTOF FLOYD CRUM THE 317 SALT ROAD ORDER OF , ENOLA PA 17025 ~ DETACH AT PERFORATION BEFORE DEPOSITING CHECK ttantic RE^SO. FOR REFUND Policy Cancelled ~'HiPLANDE~.PBHai~'kPA: ':?;~!E~NUMB~!'i! U ante Group ~o 0096986 :? 12/09/03 I ..... 128.00 ' ..' 05 - AU~ORIZED SIGNA~RE ':."::::::~.'-.: ? VOID A~ER 1~ DAYS ,'OO~G~G,' ~:O~OOOO5~: GS~OSh~ AB~NCE OF O.S, PATE~ NUMBERS UNDER SIGNATURE INDICATES THAT THIS CHECK IS FRAUDULENT. TIllS AREA IS PRINTED WITtl A PiNK HEAr SENSITIVE INK THAT WILL DISAPPEAR WHEN BI.(~WING OR RUBBING. Chapel Pfiblishing Co. Inc. 1970 Broad Sm~et. East PcteF~utg. PA 17~120. Phone (717) 560-4703 Seventy Nine Dollars and 80 Cents PAY TO THE ORDER OF 60-142/313 1040[ NUMBER DATE AMOUNT 12/05/03 $79.80 Estate of Floyd Crum TWO SIGNATURES REQUIRED ' FOR CHECKS OVER $5,000.00 317 Salt Road FOX CHAPEL PUBLISHING CO., INC. 10407 Memo Refund WCI Disbursement $79.80 Chapel ?ubb Payee: Estate of Floyd Crum 0 Paver: Fox Chaoel Publishing Co., Inc. Check Date: 12/05/03 Total for check # 10407 :$79.80 ~ GE Life and Annuity surance Company P O Box 6700 Lynchburg, VA 24504-6700 PLEASE DIRECT INQUIRIES TO: 1-800-253-0856 I,,,111..,111 ..... 1.1,1.1..,I,III ..... 1,1,1..I.,,111.,,11.1,.I THE ESTATE OF FLOYD O CRUM -~ 317 SALT ROAD ENOLA PA 17025-2024 Description I Policy NumberI Payment Information I REFUND OF UNEARNED PREMIUM - 02H0110254 Amount Comment Check Number 2900057683 Check Date 01/05/04 Check Total $5.23 Please detach before negotiating check ~ GE Life and Annuity Assurance Company %~/ P O BOX 67OO Lynchburg, VA 24504-6700 FIVE AND 23/100 DOLLARS CHECK NO. 2900057683 DATE OF CHECK Ol/O5/O4 51-4~ 119 PAY TO THE ORDER OF Fleet Benk CONNECTICUT, N.A, HARTFORD, CONNECTICUT THE ESTATE OF FLOYD O CRUM 317 SALT ROAD ENOLA PA 17025-2024 CHECK AMOUNT · , · Signature GE Life and,4nnuity,4ssurance Company · PO BOX 6700 - LYNCHBURG, VA 24505-6700 Telephone Number: 1-800-253-08~6 December 31, 2003 The Estate of Floyd O Crum CIO Mary Lou Crum 317 Salt Road Enola, PA 17025-2024 Re: Policy Number 02H0110254 Insured: Floyd O Crum Refund: $5.23 Subject: Confirmation of Health Cancellation pl.I~ Dear Ms Crum: We have received notification that the insured, Floyd O Crum, passed away on September 26, 2003. We send our most sincere condolences to the insured's loved ones. The request to cancel the deceased's policy has been honored. If there is u.nearned premium it _ ._ :. witl_-be-forwarded-to-t-I~e~est-ate.:of-J.h-e-i-nsured-uF~lerseparatecover..__ ~ .... ._ .......... If you have any further questions, please contact any of our Customer Service Representatives at 1-800-253-0856. Client Services Department AA CC: 03111 PA North American Administrators, Inc, PO Box 9501 Amherst NY 14226-9501 Return Service Requested 20~401200000 3'DIGIT 170 43325 0.5824 AT 0.292 h,,lJh,,JJJ,,,.l,l,J,J,~.~,JdJJ,.,,J,JaJ.J,,,JJJ,,,lJ,J,,I FLOYD O. CRUM ~'//~(..~t..q"~'~.. 176 317 SALT RD ?' - ~~ C/O MARY LOU CRUM EXECUTRIX ENOLA, PA 17025-2024 EXPLANATION OF BENEFITS-- This is NOT a Bill Treatment lYates Servic{ Proc. Billed Surcharge lC.e/Code n ,om. Inmo tlCovered Code TOTAL 130.00 ] .00~ 0.00 [ Accumulators 0.00 of Individual Deductible met for 2003 0.00 of h~dividual Out of Pocket met for 2003 Service Code 199 Miscellaneous Services Messages Administered by North American / inistrators, Inc. Claim No.: 001178203N7937500-MM Group Name: PHLIGA-LACOP Group ldent: 9002A Dept Code: I Employee: FLOYD O. CRUM Patient: FLOYD CRUM · Patient Acct: Provider: SSN: 174-20-5745 [ Prepared On: 01/16/2004 Patient Responsibility Amount Not Covered: Co-Pay Amount: Deductible: Co-Insurance: .00 .00 .00 .00 Patient's Total Responsibility: .oo Other Insurance Payment: .o0 PPO J Dise°~t00[ .00 Covered Amount Deductible Amomlt 130.00 .00 130.00 .00 Co-Pay AMD..; 1_ At .00 WI 00% Other htsunmce Credits and/or Surcharge Total Pa.vment Amotmt Surcharge Paid F0001309 ~o Payment Amount 130.00 130.00 130.00 .00 Payment To: Check No. Amount FLOYD O. CRUM 74841 130.00 Reason Code REIMBURSMENT OF UNUSED PREMIUM APPEALS:THIS CLAIM WAS PROCESSED ACCORDING TO THE GROUP HEALTH PLAN DESCRIBED IN YOUR SUMMARY PLAN DESCRIPTION. IF IT IS DETERMINED THAT THE BENEFITS REQUESTED ARE NOT COVERED BY THE PL.,MN, YOUR REQUEST FOR PAYMEN"F MUST BE DENIED. CLINICAL DENIALS INCLUDE, BUT ARE NOT LIMITED TO MEDICAL NECESSITY DETERMINATIONS, IN VESTIGATION.~L OR EXPERIMENTAL TREATMENT AND EVALUATION OF COSMETIC EXPENSES. IF TIIE DECISION WAS BASED UPON AN INTERNAL RULE, GUIDELINE OR PROTOCOL, A COPY OF SUCH RULE WILL BE PROVIDED AT NO CHARGE, UPON WRITTEN REQUEST. YOU OR YOUR AUTHORIZED REPRY~SENTATIVE HAS THE RIGHT TO AN A. PPEAL WITHIN 180 DAYS OF THE DATE YOU RECEIVE A DENIAL. YOU WILL BE NOTIFIED OF THE APPEAL DETERMINATION NO LATER THAN 30 DAYS AY-TER THE PI_4N RECEIVES YOUR REQUEST. IF YOUR APPEAL IS DENIED AND ALL LEVELS OF REVIEW HAVE BEEN EXHAUSTED, YO11 HAVE THE RIGHT TO BRING CD[IL ,aCTION UNDER ERISA 502(A). IF YOU DECIDE TO APPEAL THIS CLAIM, YOUR APPEAl, SHOULD BE SENT IN WRITING TO ATTN: APPEAL DEPAI~.TMENT, NORTH AMERIC:MN HEALTH PL,ad~S, P. O. BOX 1380, AMHERST, NY 14226-7380. FOR. SECURITY P '~IRI=OSES, THE I~ACE'OF THIS DOCUMENT CONTAINS Insurance Guaranty PAY *i~* oNE HUNDgD ,THIRTy ~DOLLARS ANDNO/100 TO THE FLOYD 'O. CRUM ORDER OF C/O MARY:LOU CRUM EXECUTRIX 317 SALT ROAD ENOLA, PA 17025-2024 A BLUE BACKGROUNDAND MICBOF~BiNTING: IN THE BORDER ' :CItECK:NO,: 7~841 VOID AFTER 180 ·DAYS;' ISSUE D A,T,E 01/.16/04-: PNC Bm~k, N.A. Plfiladeipifia, PA Authorized Signature · DO'NOT cASH !F WATERMARK IS NOT PRESENT ON THEREVERSE SIDE OF THIS DOCUMENT ~HOLD AT AN ANGLE TO'~IEW ,"000 7 t, ttl., I.," ~:O :i i. OOOO S :t~: fi 5 I. I. i. i. SciOn.," North American Administrators, Ia PO Box 9501 Amherst NY 14226-9501 20~40120000~ Return Service Requested 3-DIGIT 170 43325 0.5824 AT 0.292 FLOYD O. CRUM 176 317 SALT RD C/O MARY LOU CRUM EXECUTRIX -ENOLA, PA 17025-2024 EXPLANATION OF BENEFITS-- This is NOT a Bill Treatment Dates ~ervic~ Proc. Billed ISurchargel Not [ReaSOn[ PPO o9 6.09 26 2oo3 199 !13o.oo .00 0.09 I -°9 TOTAL 130.00 .00 0.00 .00 Accumulators 0.00 of Individual Deductible met for 2003 0.00 of Individual Out of Pocket met for 2003 Service Code Reason Code Messages Admini~*ered by North American ~1 ~ainistrators, Inc. 1 Claim No.: 001178203N7937500-MM Group Name: PHLIGA-LACOP Group Ident: 9002A Dept Code: Employee: FLOYD O. CRUM Patient: FLOYD CRUM Patient Acct: Provider: SSN: 174-20-5745 Prepared On: 0!/16/2004 Patient Responsibility Amount Not Covered: Co-Pay Amount: Deductible: Co-Insurance: .00 .0o .00 .00 Patient's Total Responsibility: .oo Other Insurance Payment: .o0 Covered Amount 130.00 .00 130.00 .00 Deductible ' co-paY -I Paid Amount Amount At .00 100% .00 Other Insurance Credits and/or Surcharge Total Payment Amount Surcharge Paid Payment To: Check No. Amount FLOYD O. CRUM 74841 130.00 F0001309 payment-- Amount 130.00 130.00 0.00 130.00 .00 REIMBURSMENT OF UNUSED PREMIUM APPEALS:THIS CLAIM WAS PROCESSED ACCORDING TO THE GROUP HEALTH PLAN DESCRIBED IN YOUR SUMMARY PLAN DESCRIPTION. IF IT IS DETERMINED THAT THE BENEFITS REQUESTED ARE NOT COVERED BY THE PLAN, YOUR REQUEST FOR PAYMENT MUST BE DENIED. CLINICAL DENIALS INCLUDE, BUT ARE NOT LIMITED TO MEDICAL NECESSITY DETERMINATIONS, INVESTIGATIONAL OR EXPERIMENTAL TREATMENT AND EVALUATION OF COSMETIC EXPENSES. IF THE DECISION WAS BASED UPON AN INTERNAL RULE, GUIDELINE OR PROTOCOL, A COPY OF SUCH RULE WILL BE PROVIDED AT NO CHARGE, UPON WRITTEN REQUEST. YOU OR YOUR ALrTHORIZED REPRESENTATIVE HAS THE RIGHT TO AN APPEAL WITHIN 180 DAYS OF THE DATE YOU RECEIVE A DENIAL. YOU WILL BE NOTIFIED OF THE APPEAL DETERMINATION NO LATER THAN 30 DAYS AFTER THE PLAN RECEIVES YOUR REQUEST. IF YOUR APPEAL IS DENIED AND ALL LEVELS OF REVIEW HAVE BEEN EXHAUSTED, YOU HAVE THE RIGHT TO BRING CIVIL ACTION UNDER ERISA 502(A). IF YOU DECIDE TO APPEAL THIS CLAIM, YOUR APPEAL SHOULD BE SENT IN WRITING TO ATTN: APPEAL DEPARTMENT, NORTH AMERICAN HEALTH PLANS, P. O. BOX 1380, AMHERST, NY 14226-7380. Estate of Floyd O. Crum Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT D Documentation of Paid Expenses FUNERAL OF Floyd O. Crum October 2, 2003 RONALD C.L. S:MITH FUNERAL 325 N. HIGH ST., DUNCANNON, PA . ,220 PHONE 71%834-4515 Services of Funeral Director and Staff ...................................................................................... Transfer of Remains to Funeral Home Local ...... : ..................................................................... Embalming or Other Specialized Treatment ............................................................................. Dressing and Casketing ............................................................................................................. Cosmetics and Restorative ..... : ...................... ............................................................................ Extra Charge Autopsied Cases ...... : ........................................................................................... Hairdresser ................................................................................................................................. Use of Facilities and Funeral Director Services for Viewing/Visitation/W~e ......................... Use of Facilities and Funeral Director Services for Funeral Ceremony,tRite/Service ............... Use of Facilities and Funeral Director Services for Memorial Service .................................... Use of Equipment and Funeral Director Services £Qr Graveside Seryice ................................. Hearse (Casket Coach) - Local ~:. .................. i ....................... :: ............................................... Limousine (Local) ..................................................................................................................... Family Car (Local) ................................................................ i ................................................... Flower Car or Floral Disposition or Handling (Local) ..... : ........................................................ Lead Car/Clergy Car (Local) ..................................................................................................... Charge per Mile after a Mile Radius ...................................................................... Charge per Mile.afte..rza . . _ lk'lil.e. Radius -..~ ................................ .................................. zu (ia. N~eel monogaro Casket .......... : ............................................................................................................................. Outer Burial Container .,.)fiOj.n.l;:i.Ce.~.].O ................................................................................... Tent at Cemetery ........................................................................................................................ Lowering Device'Artificial Greens ........................................................................................... Service Charge by Vault Company .................................................... '. ....................................... Acknowledgment Cards ............................................................................................................ Register Book ............................................................................................................................ 100 ................................................................................................... Memorial Folders per ~ Prayer Cards per .................................................... - ...................................................... Temporary Grave Marker .......................................................................................................... Burial Clothing ............................................................. Bur/al Clothing -: ........................................................... Burial Clothing ............................................................. Forwarding of Remains to Another Funeral Home ................................................................... Receiving of Remains from Another Funeral Home ................................................................. immediate Burial (No Rites or Ceremonies) ............................................................................. Direct Cremation ....................................................................................................................... Crematory Charges ....................................................... Cemeterv Charg. es Shoop's Garden of Rest-..0. p..e..n.j..n..9....C...h..a...r.9..e. ....................... ~No~c~ Harrisburg Sunday & ffo.n...d..a..y....?..a...t..r..!..o.J:. '---"';ATrfare 25.:: ............... ' ...... ~ .............. : ................................... 9artiii~d Co,nics,gf. the Death Certificate ~ Copies ....................................................... ne! - ~rl !Ol 1Te Conversion K~t -Champagne ......................................................................... Cemetery Lot ................................................................ Rev. paul ^noerson Clergy Alternative Container 900.00 50;00 300.00 35.00 ~0 150.00 175.00 i31O.OO 5.00 15.00 32.00 690.00 bU.UU NC 53.00 Serving the Elderly with Dignity and Respect. P.O. Box 6686 Harrisburg, PA 17112-0686 Bill To Floyd O Crum - Estate 317 Salt Road Enola, PA 17025 Invoice Date I Invoice # 2/15/2003 108 Terms I DueDateI I Due onreceipt I 12/15/2003I Serviced Quantity DescriPtion Rate Amount 10/I 7/2003 12/15/2003 51 Consulting for F. Crum Estate 25.00 1,275.00 Total ,i,275.o0 Phone # Fax # Web Site 717-65%8808 717-657-8840 www.compassionateseniorcare, eom ~rving the Elderly with Dignity nnd Respect P.O. Box 6686 Harrisburg, PA 17112-0686 Bill To Floyd O Crum 317 Salt Road Enola, PA 17025 Invoice Senticed QuanlJty Description Rate Amount 9/20/2003 ' 9/26/2003 40 Hourly Service (More than 30 hours per week) 15.00 600.00 Thank you for your business. Total 6oo. oo Phone # Fax # Web Site 717 -65 %8808 717 -657-8840 www. comlmssionnteseniorcare, com P.01 ACCENT APPRAISAL SERVICE Box 202 WAYMART, PENNSYLVANIA 18472--0202 (570) 488-6749 FAX 488-6090 November 13, 2003 Craig A Hatch, Esquire Gates, Halbruner & Hatch, P.C. 1013 Mumma Road, Suite 100 Lemoyne, Pennsylvania 17043 Re: FLOYD o. CRUM(Date of Death 09126103) Wayne County # 22-0-0005-0094 Dear Attorney Hatch: This is to acknowledge your "Request for Appraisal" on the above highlighted client. We should have the appraisal to you by the end of next week. The report will be a limited restricted report with a charge of $250.00. An invoice will accompany the appraisal report. ohn E 7ack"Sotack Certified Appraiser PA Ced # GA-001333-L APPRAISAL INVOICE Date: Dec. 9, 2003 File No.: Crum-F1 Prepared for. Estate of Floyd O. Crum c/o Craig Hatch, Esq. 1013 Mumma Rd., Suite 100, Lemoyne, PA 17043 Property Appraised: Floyd O. Crum Montebello Road- T-466/Meadow Road Duncannon, PA 17020 Work Performed: Two real estate appraisals of lands co-owned by Floyd O. Crum Parcel # 1- Montebello Road, Wheatfield Twp., Per~, Co. PA Parcel # 2- Meadow Road, Jackson Twp.. Perry_ Co., PA $535.00 Total Amount Due: $535.00 Please make checks payable to: L.W. Brodisch Real Estate 10 Church Road Newport, PA 17074 ESTATE OF FLOYD O CRUM MARY LOU CRUM EXECUTRIX Date 60-8224 2313 lO0 TO THE ORDER OF Mcrnbcrsl~ GATES, HALBRUNER & HATCH, 3454 Check Date 11/20/2003 Invoice Date 11/20/2003 Payee Company Payee Name Cumberland Law Journal Invoice No. Invoice Amount 60.00 Invoice Description Crum Estate Check Amount 60.00 Register of Wills Cumberland County, Pennsylvania INVENTORY Estate of FLOYD O. CRUM also known as No. 21-03-00899 Date of Death 09/26/2003 Deceased Social Security No. 164-20-5745 MARY LOU CRUM, residing at 317 Salt Road, Enola, PA 17025-2024 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 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 Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this Inventory are true and correct. INVe understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falisification to authorities. Name of Attomey: I.D. No: Address: Gates, Halbruner & Hatch, PC Crel,q A. Hatch~ Esquire PA#76361 1013 Mumma Road~ Suite 100 Lemoynel PA 17043 Personal Repr/~esentative Mary ~:)u C~um Dated: March ~ 2004 Telephone: (717) 731-~00 Description 1. 50% Interest in Real Property in Perry County Map Ref. 090.203.00-001.00 2. 50% Interest in Real Property in Perry County Map Ref. 290.103.00-141.00 3. 50% Interest in Real Property in Wayn County Map Ref 22-0-0005-0094 4. North American Administrators Inc. - Reimb of medical expense 5. IRS 2002 Income Tax Refund 6. Waypoint Bank Account #3760000244 7. Waypoint Bank #3700015318 8. 1998 Ford Ranger Pickup 4OL V6 EFI 9. FlyTyer Magazine Subscription Refund 10. GE Life & Annuity Assurance Co. - Premium Refund 11. AAA Mid-Atlantic Membership Refund 12. Members First Federal Credit Union Savings Account #157765-0 13. Members First Federal Credit Union Account #157765-00 14. Fox Chapel Publishing Co. Inc. Total Value 30,500.00 18,000.00 2,500.00 130.00 648.OO 5,414.19 12,551.62 2,600.00 9.27 5.23 128.00 62,233.22 134.44 79.80 $134,933.77 NOTE: The Memorandum of real estate outside the Commonwealth of PennsyJ~ania may~ atlth:e d[z~b'~f the personal representative, include the value of each item, but such figures should not be extendod into the total of the Inventory. ;U~ EAU OF TNDZVZDUAL TAXES Z~ERTTANCE TAX DIVISION DEPT. 280601 HARRTSRURG, PA 17128-0601 COHMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF /NHERZTANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSflENT OF TAX 'O4 CRAIG A HATCH ESQ GATES ETAL 1013 MUHHA RD STE 100 ~,i;:. LEMOYNE PA 17~5~,- , DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN RE¥-1547 EX AFP ¢01-0S} Oq-26-Z00q CRUM FLOYD 0 09-26-2003 21 03-0899 CUMBERLAND 101 Amount Remitted I HAKE 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 ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR ESTATE OF CRUM DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FLOYD 0 FZLE NO. 21 03-0899 ACM 101 DATE 0q-26-200~ TAX ~E~URN WAS: ( ) ACCEPTED AS FZLED RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE (X) CHANGED SEE ATTACHED NOTICE APPRAZSED VALUE OF RETURN BASED ON: ORIGTNAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B} 3. CZosaZy Held Stock/Partnership Znterest (Schedule C) (3) rt. Mortgages/Notes Receivable (Schedule D) $. Cash/Bank Deposits/Misc. PersonaZ Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Ad,. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule T) (10) 11. Total Deductions 12. Net Va/ua of Tax Return 15. 51z000.00 .00 .00 .00 83z933.77 13z059.q5 12z63q.32 (8) 25,516.58 NOTE: To insure proper credit to your account, submit the upper port/on of this form with your tax payment. 160,627.5q Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 (11) 25.5]~.58 (12) 155,110.96 (13) .00 (irt) 135,110.96 NOTE: ASSESSMENT OF TAX: 15. Amount of Line Zrt at Spousal rate 16. Amount of Line lrt taxable at LineaZ/Class A rate 17. Amount of Line lrt at Sibling rate 18. Aaount of L/ne lrt taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDZTS: PAYMENT RECE/P1 D/$COUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 12-16-2003 CD003339 1,011.08 Zf an assessment was issued previously, llnes 14, 15 and/er 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 x O0 = .00 (16) .00 x Oq5 = .00 (17) 1,500.00 x 12 = 180.00 (la) 133,610.96 x 15 = ZO,Oql.6q (19)= 20,221.6q AMOUNT PAID ZO,O00.O0 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNic~EST AND PEN. TOTAL DUE 21,011.08 789,qqCR .00 789,qqCR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December ZZ, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coaeoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the tawful Class S (collateral) rate on any such futura interest. (7Z P.S. PURPOSE OF NOTICE: To ~ulfill the requirements of Section ZI40 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. Section 9140). PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGXSTER OF NXLLS, AGENT 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" (RE¥-l$15). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: I-BOO-$6Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, alloeanca, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Hotice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Deportment of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (7173 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloeed. PENALTY: The 15Z 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. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: 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 l, 198Z bear interest at the rata of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z alii bear interest at a rata ~hich mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2604 ara: Interest Daily Interest Daily lnterest Daily Year Rate Factor Year Rate Factor Year Rate Factor.. ~ lOX .OOOS4~ ~'8-199! llX ~ ~ 9X .000Z47 1983 lSZ .000438 I992 9X .000247 ZOO2 62 .000164 1985 lex .000356 1995-1998 9Z .000247 2004 4Z oO00llO 1986 1DX .000274 1999 7X .000192 1987 lOX .000274 ZOO0 7Z .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --ANY Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (153 days beyond the date of tho assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 CRUM,FLOYD O Kathryn Harbilas SCHEDULE NO. H . F INHERITANCE TAX EXPLANATION OF CHANGES EXPLANATION OF CHANGES The claim for the family exemption has been disallowed. The claimant must be a spouse or if no spouse, a parent or child living in the same household as the decedent as of the date of death. Per bank verification the date of death balance was $9,989.18.The decedent one half interest was $4,994.59. ROW Page I BUREAU OF TNDTVTDUAL TAXES TNHERTTAHCE TAX DTVTS'roN DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 COHHONI/EALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF: ACCOUNT REV-1607 EX AFP (01-03) CRAIG A HATCH ESQ GATES ETAL 1015 HUMHA RD STE 100 LEHOYNE PA 170q$ DATE 05-Zq-ZO0~ ESTATE OF CRUH DATE OF DEATH 09-26-2005 FZLE NUHBER 21 05-0899 COUNTY CUHBERLAND ACN 101 Amoun'l: Remi'l:'l'ed FLOYD 0 HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF I/ILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax paymen~c. CUT ALONG THTS LZNE ~ RETA'rN LOI/ER PORT/ON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) #~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT ESTATE OF CRUH FLOYD 0 FTLE NO. 21 05-0899 ACN 101 DATE 05-Z~-200~ THIS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELO# TS A SUMMARY OF THE PR/NC/PAL TAX DUE.. APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APpLTCABLE, A PROJECTED TNTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTHENT: 04-19-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 20,221.6q PAYMENTS (TAX CREDITS): PAYHENT DATE 12-16-2005 05-Ofi-ZOOfi RECEIPT NUMBER CD003559 REFUND IF PAZD AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CRED/T" DISCOUNT (+) INTEREST/PEN PAID (-) 1,011.08 .00 AMOUNT PAID zo,ob'o.oo 7S9.qq- C TOTAL TAX CRED/T ZO,221.6q BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR INSTRUCT*rONS. 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. -- Zf RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RES/DENT DECEDENT make check or money order payable to: COMMONNEALTH 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-iS15). Applications are available at the Office of the Register of Nills, any of the 15 Revenue District Offices or from the Department's Iq-hour ansmering service for fores ordering: 1-800-361-ZOS0; services for taxpayers with special hearing and / or speaking needs: 1-600-qq7-3010 (TT only). REPLY TO: Ouestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of IndividuaI Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedmnt's death, a five percent (Sg) discount of the tax paid is allowed. PENALTY: The 15Z 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 Nith first day of delinquency, or nine (93 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 (61) percent per annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on and after January 1, 1981 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 1981 through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 1981 ZOZ .OOOSq8 1988-1991 llZ .000301 ZOO1 9Z .O00Zq7 1983 16Z .O00fi~8 199Z 91 .OOOZq7 ZOOZ 61 .00016~ 1984 11Z .000~01 1993-199q ?Z .000192 2005 52 .000137 1985 13Z .000S56 1995-1998 92 .O00Zq7 ZO0~ fiZ .000110 1966 102 .O00ZTq 1999 71 .000192 1987 91 .000147 ZOO0 BZ .000219 --Interest is calculated as fotlows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZEY 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, additionaZ interest must be calculated. PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE EST ATE. IF EST ATE IS NOT COMPLETED, FILE FORM 6.12 YEARLY UNTIL COMPLETION. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: FLOYD O. CRUM 09/26.2003 2003-00899 Will No.: 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: I. State whether administration of the estate is complete: Yes 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. I is yes, state the following: A. Did the personal representative file a final account with the court? No B. The separate Orphans' Court No. (if any) for the personal representative's account is: N/ A C. Did the personal representative state an account informally to the parties in interest? Yes D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphans' Court and may be attached to this report. Date: September 13, 2005 co (',J C+ .; . Hatch, Esquire PA . # 76361 G TES, HALBRUNER & HATCH, P.c. 1013 Mumma Road, Suite 100 Lemoyne, P A 17043 (717) 731-9600 L+_ cr) Capacity: Counsel for Personal Representative en,' c__.- C'~-l ( CP Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 8/30/2005 HATCH CRAIG A 1013 MUMMA ROAD SUTIE100 LEMOYNE, PA 17043 RE: Estate of CRUM FLOYD 0 File Number: 2003-00899 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 9/26/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~.~M)~ GLENDA FAP~ER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge CP