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HomeMy WebLinkAbout01-08-09J 1505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Cotle Vear File Number Po Box.zsosot INHERITANCE TAX RETURN 2 1 0 8 1 1 1 5 Harrisburg, PA 17128-OSD1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Bidh 168 26 5530 10 10 2008 10 16 1931 Decedent's Last Name Suffix Decedent's First Name MI SMITH IDA J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's~First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ',X t. Original Return _ 2. Supplemental Return ', i 3. Remainder Return (tlate of death prior t0 12-13-82) __~ 4. Limited Estate f qa, Future Interest Compromise I - - hate of death aver 1z-12-a2) L ~; 5. Federal Estate Tax Return Required rX 1 8, Decedent DIeE Testate ~ 7 Oecetlent Malnleinetl a LNing Tmst '- 1 (Attach Copy or Will) _ (Attach Copy or Trust) 0 8. ToWI Number of Sate Deposit Boxes '~.. 9. Litigation Proceeds Received ~'~ 1 B eenveen iz~ai y Crean (sate or seam -!~ 11 Election to tax under Sec. 9113 A -- 91 antl 1-1-95) ~ - ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD eE DIRECTED TO: Name Daytime Telephone Number MARIELLE F HAZEN 717 540 9332 Firm Name (If Applicable) ° HAZEN ELDER LAW REGISTE ILLSU~ONLY ~``.' n n a First line of address r ' ~ ~ I ~i 'i 2000 LINGLESTOWN RD. ~~~ CJ T Second line of address O 70O ~ Cy , SUITE 202 ~-t ° r= ~,, City or Post Office State ZIP Code DATE FILED t~FF1 HARRISBURG PA 17110 Correspondent's a-mail address: Under penalties of perjury, I deUare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correU and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSONpRESPONSIBLE FOR FILING RETURN DATE ~N ~'"~ Brian N Smith I~S~o9 ADDRESS 3474 Fort Robinson Road, Loysville PA 17047 SIGNATURE OF PREPAR~R OTHER THAN REPRESENTATIVE DATE /{~ ~ ya „ A,U/ rf'L \I ?~---~ Marietta F Hazen 2000 Linglestown Rd., Harrisburg, PA 17110 L_ Side 1 150567120 150560712^ ~ \,~~_~ _~ ,~ ~-~ -~ ~`~ S ~`_-' - Lsas6a722o REV-1500 EX Decedent's Social Security Num ber oe<eaem~s Neme. Ida Jane Smith - __ - 1 6 8 2 6 5 5 3 0 - - RECAPITULATION _- -- -- 1 . Real Estate (Schedule A) ...................................................................................... .... 1. 1 9 2 . 0 0 0 0 0 2. Stocks and Bonds (Schedule B)_......._ ................................................_... _.......... ... 2. 2 0 7 9 9 0 9 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... ... 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 8 6 , 5 8 9 . 2 7 6. Jointly Owned Property (Schedule F) ~._ j Separate Billing Requested ........... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non_-Probate Propeny (Schedule G) i Separate Billing Requested ........... .. 7. 3 8 4 1 7 2 9 8. Total Gross Assets (total Lines i-7) ............._...................................................... --- .. 8. -__ 3 3 7 7 5 5 6 0 9. Funeral Expenses & Administrative Costs (Schedule H) ..... .. 9. __ 7 2 9 2 5 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10. 7 4 6 9 $ 4 11. Total Detluctions (total Lines 9 8 10) ......................._........_.........................._... _ .. 11. 1 4 7 6 2 4 0 12. Net Value of Estate (Line 8 minus Line 11)........_ ...................................__......._. .. 12. 3 2 2 9 9 3 2 0 13. Charitable and Governmental Bequests/Sec 9713 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... .. 14. 3 2 2 9 9 3 2 0 OMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .o0 0 0 0 75. 0 0 0 16. Amount of Line 14 taxable at linealratex .045 322, 993.20 i6. 14, 539. 69 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17~ 0 0 0 18. Amount of Line 14 taxable at collateral rate X .t5 0 0 0 18. 0. 0 0 19. Tax Due ..........................___..... .............._....... 19. 1 9 5 3 4 6 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 15U560722~ 150s607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-1115 Ida Jane Smith STREET ADDRESS - - -- _- Sarah A. Todd Memorial Home Carlisle __ . _- __ I TATE 'ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page i Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p, Interest E. Penalty Total Credits (A + B + C) Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (1> 14,534.69 (2) 726.73 (3) (4) (5) 13,807.96 -__ (SA) (s6) 13,807.96 Make Check Payable to: REGISTER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No r, a. retain the use or income of the property transferred :......................................................................... ....... _ b. retain the right to designate who shall use the property transferred or its income :..............................._._ c. retain a reversionary interest; or L~ ~ xi d. receive the promise for life of either payments, benefits or carev . i , 'x~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate wnsideration? ....................................................................................................................... Ir. _. [x ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... I -' x~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................_._.................._..................................................... Lx~ i-~~'~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or afterJuly 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. 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. __ 726.73 Rev-1502 EX+ (6-9aj SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIq INHERITANCE Tq%RETURN RESIDENT DECEDENT ESTATE OF Smith, Ida Jane FILE NUMBER 21-08-1115 All real property ownetl solely or as a tenant In common mast be rspotletl at fair market valve. Fair market value is Oefinetl as me pots at which progeny woultl be exchangetl between a willing buyer antl a wiling seller, neither being compelled Ip buy or sell, Dolh having reasonable knowletlge IN the relevant facts. Real property which Is joln[ly~ownetl with right of aurvlvorship must be tllaclosetl on schetlule F. NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Real Estate at 3400 Fort Robinson Rd., Loysville, PA 17047 - As per attached 192,000.00 appraisal by L.W. Brodisch Real Estate TOTAL (Also enter on Llne 1, Recapitulation) I 192 000 00 (I/more space is needed, addl6onal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-i66~ E%~ (6-9a) SCHEDULE B STOCKS & BONDS COMMONWENLTH OF PENNSYLVPN W INHERITgNCE TPJ( RETURN RESIDENT OECEOENT ESTATE OF FILE NUMBER Smith, Ida Jane 21-08-1115 All propertytointlyownetl with right o/survivorship must De tlisclosetl on Schetlule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Raymond James Investment Acct #20404750 . 20,749.09 TOTAL (Also enter on Line 2, Recapitulation) 20,749.09 ~•~ ~~~~•~ wage ~~ neeaeD, aamaonal pages or the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule 8 (Rev. 6-98) Rev~15a9 E%~ (699) COMMONWEALTH OF PENNSYLVANIq INHERITANCE TpX RETURN RESIDENL DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY CJIAIC Vr cw.t.a, t.,_ ~--- Indutle the proceetls of litiga9on antl the tla[e the proceetls were raceNetl by the estate. All propartyJolntly~ownetl with the right o/ aurvivonhip moat be tlis<losetl on achetlule F. LE NUMBER 21-08-1115 ITEM NUMBER DESCRIPTION 1 Refund from HARP Health account premium 2 Refund of equity from Nickel Funeral Home 3 Resident Refund from Sarah Todd Home 4 Social Security payment for September 5 Bank of Landisburg -Certificate of Deposit Acct. No. 700019479 6 Bank of Landisburg -Certificate of Deposit Acct. No. 700020513 7 Bank of Landisburg -Direct Deposit Acct. No. 2601958 8 2000 Ford pick-up truck -Private party valuation as per attached Kelley Blue Book 9 2002 Saturn sedan -Private party valuation as per attached Kelley Blue Book 10 Personalty TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 1,172.28 257.07 5,109.62 863.30 20,022.68 26,006.56 24,147.76 3,825.00 4,435.00 750.00 86,589.27 (If more space is needed, additional pages o! the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1610 EXi (6-96) SCHEDULE G INTER-VIVOS TRANSFERS Sr MISC. NON-PROBATE PROPERTY COMMONWEALTX OF PENNSYLVANIA INHERITANCE TA%RETURN RESIpENT DECEDENT tJ1ATE OF Smith, Ida Jane LE NUMBER 21-08-1115 This schetlule must be compleletl and fletl R the answer to any o/ puestions 1 Through 4 on the reverse side o/the REV-1500 COVER SHEET Is yes. NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDEN THE PATE OF TRANSFER. ATTACH A COPV OF THE DEED FOR REAL E 1 Bank of Landisburg IRA Acct. #790003928 - Beneficiary is Brian Smith TOTAL (Also enter on Line 7, Recapitulation) DATE OF DEATH °o of DecD~s VALUE OF ASSET wrERESr 38,417.24 ExcLUSioN TAXABLE APPLICABLE) VALUE 38,417.24 38,417.24 (I(more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REVd 151 E%r (13.99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & A I'111A1hnCTGATI\/C ~~n~~ ESTATE OF FILE NUMBER Smith, Ida Jane 21 08 1115 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT e cnucoe~ vvn~u~..-.._ .~. ~ v.~u ~~~ ~n~C1YJCJ. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Brian N Smith Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 3474 Fort Robinson Road city Loysville state PA Zip 17047 Year(s) Commission paid 2. Attorney's Fees Hazen Elder Law 5,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. ~ Probate Fees 5. ~ Accountant's Fees 6. I Tax Return Preparer's Fees 185.00 7. Other Administrative Costs 507.55 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 7 292.55 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF LE NUMBER 21-08-1115 Smith, Ida Jane ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Cumberland Law Journal -Estate Notice 75.00 2 L.W. Brodisch Real Estate -real estate appraisal 350.00 3 The Sentinel -Estate Notice 182.56 h-s7 subtotal 807.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1513 E%~ (8-98) COMMONWEALTH OF PENNSVLVAN W INMERITHNCE Tq%RETURN ftF51DENT DECEDENT ESTATE OF Smith, Ida Jane FILE NUMBER 21-08-111F Inclutle unrelmbursetl metlical expenses. ITEM NUMBER DESCRIPTION 1 AARP monthly dues 2 Millennium Pharmacy Systems -medical invoice 3 Sarah Todd Memorial Home -Nursing home monthly fee VALUE AT DATE OF DEATH 12.50 16.73 7,440.61 TOTAL (Also enter on Line 10 Recapitulation) I 7 469 84 (If more space Is neeoeq atlolhonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ' I SCHEDULE J connMONwEALTH oR RENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT OECEOENT ESTATE OF Smith, Ida Jane FILE NUMBER NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Nor Llat Truaree s 21-08-1 SHARE OF ESTATE (Words) 115 AMOUNT OF ESTATE ($$$) 1 Brian N Smith Son 100% of 3474 Fort Robinson Road Loysville, PA 17047 Residue Enter dollar amounts for distributions shown above on lines 15 through 18, as aooroona Total te. on Rev lfinn nnvar ehmf II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BFINf: Mang B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS OF PART II -ENTER TOTAL Copyright (c) 2002 form software only The Lackner Group, Inc. ON LINE 13 OF REV-1500 Form PA-1500 Schedule J (Rev. 6-98) The (~an~oFLandisbue ESTABLISHED 1903 P.O. BOX 179 LANDISBURG, PA 17040 Bank records indicate the following account balances on October 10, 2008 for: I. Jane Smith SS# 168-26-5530 3474 Fort Robinson Road Loysville, PA 17047 Acct Opened Sole Ownership Jt. Acct. Account With Type Balance Interest Accrued Number Bearing Interest 8/22/2008 Yes 700019479 CD $20,000.00 Yes $22.68 6/6/2008 Yes 700020513 CD $26,000.00 Yes $6.56 8/1/2006 Yes 790003928 IRA $38,385.56 Yes $31.68 6/12/1987 Yes 2601958 DDA $24,142.43 Yes $5.33 Respectfully, G(~l ~tin~ Community Office anager VLv U ~ L~i'UU LANDISBURG - 717-789-3213 BLAIN - 536-3118 SHERMANS DALE 582-8511 APPRAISAL REPORT OF 3400 Fort Robinson Roatl Loysville, PA 17047 PREPARED FOR Estate of Itla Jane Smith c/o Brian Smith 3474 Fort Robinson Rtl., Loysville, PA 17047 AS OF October 10, 2008 PREPARED BY L. W. BRODISCH REAL ESTATE 10 Church Road Newport, PA 17074 L. W. BRODISCH REAL ESTATE File No. Smith-Itla Uniform Residential Appraisal Report Case No. I Theo Mth _ ___.._ _..._._ ._....,.,,,,,,o,,,,~,,,,,,o,,, ,,,,,, a,~cwware, anu as uatel 5u netl o inion of the market value of the sub'ed ro Pro Address 3400 Fort Robinson Road Ci Lo sville State PA Zi Cotle 17047 ~rrWier WA Owner Of Public ReCertl B i r an N. Smith, Trustee of SmiN Irrev. Trust Coun pe L l D i i a esa l on Inst.# 200708930 8 Plan Book 36 . 50 Assessor's Parcel # 141 108.00-051.000 Tax Year 2008 R.E. Taxes $ 2 834 21 , . Nei hbomcod Name Northeast Matlison Townshi Ma Reference N/A Census Tract 306.02 Ooco nt 04rcrer X Tenant Vacant S 'al ASSessments$ N/A PUD HOA$ N /A r ar rmonth " Pro R htsA raisetl X Fee Sim le Leasehold Other tlescribe Assi nmentT Purchase Transacion Refinance Transaction X Other describe For the estate of Ida Jane Smith Lentler/Client Estate of Itla Jane Smith Address Go Brian Smith, 3474 Fort Robinson Rd. Lo sville PA 17047 ' I5 Ne sub ect ro anent) offered for sale or has it been offered for sale in the twelve months ria to Ne eRectlve date of Nis a sisal? V X es No Re n data sources use4 oHenn s rice s , and date s . Brian Smith I tlb did not analyze the rgnVad for sale for the sublect purchase transaction Explain Ne results ofthe analysis of the conVaa for sale or whythe anal sis w t y as no rformetl. N/A - Convect Price$ N/A Date ofContraa Is the ro seller the owner of ublic record? Ves No Data Sources Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to he paid by any party on behalf of the t n R w owe Yes No • If Yes, re h Ne total dollar amount and tlescnbe the items to be aid, Note: Race and the retie) tom oaPoOn of the nei hborhood are not a sisal (actors. ; : ~ r Om-WifWdueinpTrands.. ona•UnN Nd4arq PreeemLandUa% Locafion Urban Suburban X Rural P V l ro a ues Increasin X Stable Dedmin PRICE AGE One-Unit 12 % Built U - Dver75% 2575% X Under 25% Demand/Su I Shona e X In Balance Os $ 000 2 4 U it - n % Growth Ra 'tl X Stable Slow MarkeA Time lAVla3rrds X 36 mNS Qeranaa 50 Low 1 MuIM1-Famil % Nei hborhootlBOUndaries The sub'ect roe is located in Northeast Madison Townshi Western 375 . Hi h 100. Commercial 1 • Per Co. Po ulation a rox. 900. The townshi borders Juniata Co. on the north and west sides 120 . Pred. 45 ONer Wd.,A 87 % Nei hborhootl Desch don The sub'ect roe is near the villa a of Kistler. Farms antl wide) -s aced sin le famil homes in the area State . Game and Forest lands make u a la e rt of the townshi . Po ular area for cabins. Convenience sho in , metlicel care antl a vane of small businesses can be found local) in Lo sville. West Per School District. Normal services rovitletl in townshi s . Market CondiUOOS indudin su n for the above Conclusions Market conditions in Ne sub'eq nei hbomootl and the sumouMin r l a ea are s ow. Central Penn Multi-List statistics and Pe Coun deed Transfers show a ve slaw increase in ro values. 97% list-sell ratio. About 3-4 months markadn time Int t . eres rates are still relaavel low but IerWare re uire ter er down ments than revious .Sellers are omasionall a in art of bu ers' closin costs . Dimensions See attached co of lot Ian Area 4.73 ac Sha Irre ular View Avery e ' B CZOnin DIaSSRCddOn No zOnin in N.E. Madison T Zonis Descrl lien N/A Zonis Can once L al L al NOnconformin Grandfatheretl Use X No ZOnln III al describe IS Ne hi hest and best use of SUb'ect ro as im roved or as ro setl r tans ands eCNcetions Ne resent use? X Yes No If NO, describe. Ufili9es Public Other tleacdhe Public Other describe ON-site lm rovements--T a Public Private Elearici X Water X Intlivitlual well Street Macadam X Gas None Sanity Sewer X Intlivitlual se tic Alle None FEMAS ial Flood HazaN Area Yes X No FEMA FIOOtl Zone C FEMA Ma # 421955A 03 FEMA Ma Date 9-4-85 Are the uVlifiesantl/or oR-site im rovements ical for me market areas X Yes No If Nq desaihe. Are there an adverse site conditions or external faaors easements, encroachments, environmental conditions, )antl uses, etc, ? Yes X No If Yes, describe. :i 0 "B4h .:;. - Pounded iEtthrlorD qrt ma11Mi$ "' bn Ntator materh d ' Units X One One with Accesso Unit Concrete Slab Crawl S ace Foundation Walls Concrete block/AVere a Floors Car et vin I/Avera e , #MStories One X Full Basement PaNalBasement Exterior Walls Vin I, bncWAVera a Walls D all/AVere e T X Dal. Att S-Det/End Unit Basement Area 1,400 s R. Roof Sunace Com .shin ./Avera a Trim~Finish Wood/Avera e X Exisfi P Under DOnSt. Basement Finish 0 % GudersB Downs uts AluminurNAVera a BaN Floor Vin I/Avera e Deli n S le Rancher X Outside En (Exit Sum Pum WndowT Double huh /Avera a Bath Wainscot Fiber lass/Av . Year Built 1988 Evidence of Infestation $Nrm Sashllnsulated Insulated/Avera a Car Stor a N one ERecliveA e rs 15 Dam ness Settlement Screens Yes/Avera e X Drivewa #ot Cars 8 Anic None HeaS FWA X H Rabiant Amenities Woodstove s # Dnvewa Surface Macadam X Dro Stair Stairs ONer Fuel Oil Fire laces # Fence X Gar a #o/Cars 2 Floor X Scuttle Coolin X CenUal AirConditionin X PatiolDeck Rear X Porch Front Ca h #of Cars Finished Heated Individual ONer Pod X ONer 24x30 ar. X Atl. De[ Built-in ' liances X erator X Ran elOven Dishwasher Dis sal Microwa X Washer) er ONer describe Finished area above ratleconfains: 6 Rooms 3 Bedrooms 2 Baths 1400 uare Feet of Gross UVin Area Above Grade • ' Additional features s ial ener efident items, etc. Covered concrete front oroh. Covered atio at rear of house. Detached 24' x 30_gara a in addition to the 2 car attached era e. Brick sidewalk at rear of house. Combined laund room/bathroom off kitchen . Desaibe Ne condiUon of the ro indudin needed re irs deterioration, renovations, remodelin ,etc.. The house is of ood uali of construction and has been well maintained. No re airs a ear to be needed. Are Nere an h ical deficiencies or adverse contlitlons that affect the livabili ,soundness or slrudural int ri of the o ? Y , es X No If Yes, describe Does the ro enerall conform to the nei hhoNOOd functional ulili , s le, condition, use, construction, etc. ? X Yes No If No tlesaibe Freddie Mac Form 70 March 2005 Fannie Mae Form 1004 March 2005 ClickFORMS Appraisal Software 800-622-8727 Page 1 of 14 L. W. BRODISCH REAL ESTATE File No. Smith-Itla Uniform Residential Appraisal Report case No. ~ Therea 4 nl There are 3 ca FEATURE Pddress 3400 fort Lo svr Proximi W Sub'ect Sale Price Sale Pricy/Gress Uv Area Data Sources Verification Sour s VALUEADJUSTMENTS Sale or Financin Concessions Date of SaleRime Lceation Leasehold/Fce Sim le Site View Desin St le . ______. m arable sales in the su SUBJECT Robinson Roatl lle, PA 17047 ~ ~ N/A $ 0.00 s.fl. ion B 6'ftfiCOFC{S' DESCRIPTION `. {A NtA }Q YQ-Oa Avere a Fee Sim le 4.73 ac. Averse Rancher ._.. _.._,,,,,,,,,,,,,, ,,, ,,,~ m n bject nei hborhoad within the ast twelve COMPARABLE SALE#1 1966 Shennans Valley Road Elliottsbur , PA 17024 7.5 mi. E - 179,900 $ 133.85 s % Ins echon . Public Records DESCRIPTION - $Ad'ustmenl Conventional None known 10-29-OB/Similar Avere a Fee Sim le .7857 ac./Inferior +7,50 Averse Rancher wmuoo ran m in nce trom$ 174, months ran in in sale rice from 7 COMPARABLE SALE#2 1667 Landisburg Road Landisbur PA 17040 9.5 mi. SE 192 000 163.27 ft Central Penn MWisual Public Reoortls DESCRIPTION +- $gd'ustment Conventional None re orted 1-30-08/Similar Averse Fee Sim le 2.01 ac./Inferior +4 00 Averse Rancher 900 to$ 199,900 79 900 to 194 500 COMPARABLE SALE#3 65 Youngs Church Roatl Shermans Dale PA 17090 13 mi. SE 194 500 141.45 ' %' Centel Penn MLNisual Public Records DESCRIPTION - $Ad'usfinen Cash None 7-11-OB/Similar Ave2 e Fee Sim le 2.37 ac./Inf. +3,00 Avers e Rancher Ouali of ConsWChon Actual a Condition Above Grade Good 20 rs Averse Total Bdnns B th Good 31 Similar Avere a T Good 13 rs/Similar Ve ood/Su . -9,00 Good 19 rs/Similar Avers e Rcom Count Gross Livin Area Basemenl8 Finishetl Rooms Below Grade Functional Uh'li Heatin /Cwlin ' Ene Efficient Items ' Gar e/C rt • PorohlPatio/Deck Outbuildin s a s 6 3 2 1,400 s . %. Full/1,400 sf 0 Averse HWBB/Central T ical 2 Car Gar Att. Porch Patio 2car tlet. era a otal Bdnns Baths 8 3 7.50 7,344 s . %. Full Easement None Averse FWNCNSimilar z wa. srovea 1 rarsv 2 Car Att./Sim. Porch, Patio lcar def./Inferior +1,50 3,00 +2,50 Total Bdnns Baths 6 3 2.00 7,176 s %. Full basement Partial fin./Su Averse HP/CA/Similar T ical 2 Car Att./Sim. Fomh Fntl orcnrsv None/Infenor +3 40 -2 50 2,50 +500 Total Btlrms Baths 6 3 2.00 1,375 s ft. Full basement Fam. rm, baw6u . Avers e FWNCNSim. T ical 2 Car Det./Sim. Porch, fencin None/Inferior 3 50 5,00 ' • Net Ad'ustment otal X - 8,500 + X - -1 800 X - 4,500 Adjusted Sale Price Net Atlj: S% Net Atlj.-1% Net Atlj: 2% of Com tables Gross Ad : 8% 788 400 Gross Aril 14% 190 400 Gross Ad': 8 % 199 000 I X d'q did not research the sale or transfer histo of the sated ro and cam table sales It not ex lain M research X tlq did not reveal an rior sales or transfers of the suti act ro for the three ears rior to the e%ective dale of this a sisal. Data souroe s Pe Co. ublic recortls - recearch ditl X tlitl not reveal an rior sales or hansfers of the cam arable sales for the ear rior to the date of sale of the cnm arable sale. Data sources Per Co. ublic records - Re rt the results of the research antl anal sis of the nor sale or transfer histo of the subject ro and cam arable sales re d adtlitional rior sales on e 3 . ITEM SUBJECT COMPARABLE SALE#1 COMPARABLE SALE#2 COMPARABLE SALE#3 Date of Prior Sale/Transfer 4-9-0789-17-07 None None None Price of Prior Sale/Gansfer $1.00 & $1.00 N/A N/q WA Data Source s Inst.#200704084/200708930 Per Co. ublic records Per Co. ublic records Per Co. ublic records E%ech've Date of Data Sources 11-14-08 11-14-08 11-14-OB 11-14-08 Anal sis d rior sale or Vansfer histo of the suti act ro and cam arable sales The sub'ect roe was wove ed into [he Smith Irrevocable Grantor Trust for $1.00 as shown above. The second transfer was a corrective deetl. No other sales of an of the cam s in the ast 12 months. Summary of Sales Comparison Approach All three cam arable sales are of similar ranch 5 le houses on lots. Similar a e antl uali of construction. All are in the West Per School District. Com #2 hatl man interior u rades. These are the most similar sales this ear. Intlicated Value b Sales Com orison A mach $ 792 000 -- • Indicated Value b :Sales Com adwn roacA $ 192 000 Coal roach if develo E 197,914 Inwme roach if devNO ed E N/A The income a roach is not a ro riate in owner-occu ied areas. The costa roach was consideretl. The most wei ht was iven to the sales cam orison a roach since it reflects the interection between bu ers and sellers in the market. - • This appraisal is made X "as is,' sublet! to completlon per plans antl specifications on the basis of a hypothetical condition that Ne improvements have been completed, Q subject to the following repairs or alterations on the basis of a hypothetical condition Ihaf the repairs or alterations have been completed, or [_] subjecttopie followin r aired ins lion based on the exhaoNina assum lion that the COntlitlon or tleficienc does notr uire alteration or re sic _ Based on a complete visual inspection of Ne interior and eztenor areas of the subject property, tlefine0 scope of work, statement of assumptions antl lim%ing conditions, and appraisefs certificafion, my (our) opinion of the market value, as defined, of the real propedy that is the subject of this report Ia 192 000 as of October 10 2008 which is the date of di rns a on and the effective date of thra a sisal. Freddie Mac Form 70 March 2005 Fannie Mae Farm 1004 Mamh 2005 ClickFORMS Appraisal Software 800-622-8727 Page 2 of 14 L. W. BRODISCH REAL ESTATE File No. Smith-Itla Uniform Residential A sisal Re ort Case No. The sub~ect roe is owned b B ~ N S non math Trustee of the Smith Irrevocable Grantor Trust datetl A ril 9 2007. The sub'ect contains a combinetl remainin acrea a for tracts one antl lwo of 4.73 acres accortlin to the tleetl. Inst.# 200708930 is a cortective deed to cortect the acrea e f ures in the on final deetl for this transfer tlatetl A ril 9, 2007 and recordetl as Inst.# 200704084. When the deed was lotted out there is a discre an in the sub~ect's acrea a amount. .. GoSr API'xROAIti}TO VALUE' more 'red' 'PaitMe Mae: ~Provitle ad uate information for Nelentlerlclient to re lirate ur costfi ures and calculations. Su rtfor Neo inion of site value summa ofcem arableland sales or other meNOtlsfor estimatin site value Review of recent lantl sales in the Pe Coun STEB re orts • • ESTIMATED REPRODUCTION OR X REPLACEMENT COSTNEW Source of cost data Local builtlers, Marshall 8 Swift Cost Calculator Oual' roan from cost semce Avera a Effectrva tlate ofmst tlata 12/07 Comments on DoslA roach ross livin area calculations, tle reciafion, etc. Porch- 203 s.f. x $78.58 = $3,366 Patio- 140 s.f. x $17.38 = $2,433 Detachetl ara e- 720 5.f. x $27.78 = $20 002 OPINION OF SITE VALUE _$ 50000 Cwellin 1,400 . FL $ 90.24 ~$ 126,336 Bsmt. 1400 S,Ft. $ 15.54 =$ 21,756 Porch, atio tletachetl ara a 25,801 Gara elCar rt 672 S Ft. $ 24.05 $ 16 162 Total Estimate of Cost-new ~$ 190 055 IESS Ph sical 25 Functional 5 External De reciation 47514 7,127 0 =$ 54,841 ~ De reciatetl Cost oflm rovements =$ 135,414 "AS-is' Value of Site Im rovements ~$ 12,500 Es6matetl Remainin Economic Life HUD and VA onl 45 Year Indicated ValueB CostA roach ~$ 197914 R7GOME APPROACNTO VALgE tfuiNteYiLfrad 4y''FaNnb Mae l _ Esamatetl MwNl~Market Rent$ XGross Multi leer =$ N/A Intlicatetl Valueb IncomeA roach Summa of lncomeA roach indutlm su rtfor market rent and GRM PR0.IECT INFORMATIi~NF R PU fife liable Is the tlevelo rlbuiltler in crontrol of the Homeowner's ASSceiatlon HOA? Yes Pb Unit s Detached Attache0 _ Provide Ne follwvin information for PUDs ONLV if the tlevelo /builtler is in control of the HOA and Ne sub'ecl ro is an atlached dwellin unit. L al Name of Pro ed - • ' • Totalnumberof hoses Total number MUnits Totalnumber of units sold Total number of units rentetl Total number ofunits for sale Data sources Was the roect createdb the conversion of existln builtlin s into aPUD? Ya No If Ves, date of conversion Dcesthe roect contain an multi-tlwellin units? Ves fJO Data source. Are Ne units, common elements, antl recreatlon facilities corn lete? Yes No I(NO, describe the status of Dorn lesion. • Are the common elements leasetl to or b Ne Homeowners Associations Yes No If Yes, describe the rental terms and o bons. Describe common elements and recreational facilifies. Fredtlie Mac Fortn 70 March 2005 Fannie Mae Form 1004 March 20 ClickFORMS Appraisal Software 800-622-6727 Page 3 of 14 L. W. BRODISCH REAL ESTATE m rvo. amxn-ica Uniform Residential Appraisal Report case No. This report forth is tlesignetl to report an appraisal of a one-unit property or a one-unit property with an accessory unit; inclutling a unit in a plannetl unit tlevelopment (PUD). This report form is not tlesignetl to report an appraisal of a manufacturetl home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intendetl use, intendetl user, defnition of market value, statement of assumptions and limiting contlitions, and certifcations. Motlifcetions, additions, or deletions to the intendetl use, intendetl user, tlefnition of market value, or assumptions and limiting conditions are no[ permitted. The appraiser may expantl the scope of work to include any atltlitional research or analysis necessary basetl on the complexity of this appraisal assignment. Modifications or deletions to the certifcations are also not permitted. However, additional certifcations that tlc not constitute material alterations to Nis appraisal report, such as those required by law or those relatetl to the appraiser's continuing education or membership in an appraisal organization, are permittetl. SCOPE OF WORK: The scope of work for this appraisal is tlefined by [he complexity of this appraisal assignment and the reporting requirements of this appraisal report form, inclutling the following tlefnition of market value, statement of assumptions and limiting conditions, antl certifcations. The appraiser must, at a minimum: (7) perform a complete visual inspeIXion of the interior antl eMerior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, antl analyze data from reliable public antl/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is For the lender/Client to evaluate the property that is the subject of this appraisal (or a mortgage fnance transaction. INTENDED USER: Tne intendetl user of this appreisal report is the lender/client. DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market untler all conditions requisite to a fair sale, the buyer antl seller, each acting prutlently, knowletlgeably and assuming the price is not affected by undue stimulus. Implicit in this defnition is the consummation of a sale as of a specifietl date and the passing of tite from seller to buyer under contlitions whereby: (i) buyer and seller are typically motivatetl; (2) both parties are well informetl or well atlvisetl, antl each acting in what he or she consitlers his or her own best interest; (3) a reasonable time is allowetl for exposure in the open market; (4) payment is matle in terms of cash in U. S. tlollars or in terms of fnancial arrangements comparable [hereto; and (5) the price represents the normal consitleration for Ne property soltl unaffected by special or creative financing or sales concessions' grantetl by anyone associatetl with the sale. `Adjustments to the comparables must De made for special or creative fnancing 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 area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offeretl by a third party institutional lender that is not already involvetl in the property or transaction. Any atljus[ment should not be calculatetl on a mechanical tlollar for tlollar cost of the fnancing or concession but the tlollar amount of any adjustment shoultl approximate the market's reaction to the financing or concessions basetl on the appraiser'sjudgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions antl limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it except For information that he or she became aware of tluring the research involved in pertorming this appraisal. The appraiser assumes that [he title is gootl and marketable and will not render any opinions about the tits. 2. The appraiser has provitletl a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is inclutled only to assist the reatler in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examinetl the available flood maps that are providetl by [he Federal Emergency Management Agency (or other data sources) antl has noted in this appraisal report whether any portion of the subject site is located in an itlenlifetl 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 matle an appraisal of the property in question, unless specific arrangements to tlo so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in Nis appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazartlous wastes, toxic substances, etc.) observed tluring the inspection of the subject property or that he or she became aware of tluring the research involvetl in pertorming this appraisal. Unless otherwise statetl in this appraisal report, the appraiser has no knowletlge of any hitlden or unapparent physical deficiencies or atlverse conditions of the property (such as, but not Iimitetl to, neetletl repairs, deterioration, the presence of hazartlous wastes, toxic substances, atlverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions antl makes no guarantees or warranties, express or implietl. The appraiser will not be responsible for any such conditions that tlo exist or for any engineering or testing that might De required to discover whether such contlitions exist. Because the appraiser is not an expert in the feld of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory wmpletion, repairs, or alteretions on the assumption that the completion, repairs, or alterations of the subject property will be peAormetl in a professional manner. Fredtlie Mac Form 70 March 2005 Fannie Mae Form 1004 March 2005 ..~~~~~~nni~nppraisai aonware aup-822-8727 Page 4 of 14 L. W. eRODISCH REAL ESTATE APPRAISER'S CERTIFICATION: The Appreiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior antl exterior areas of the subjeq property. I reported the condition of the improvements in factual, specific terms. I identified antl reported the physical deficiencies that could affect the livability, soundness, or stmqurel integrity of the property. 3. I perormed this appraisal in accordance with the requirements of the Uniform Stantlards of Professional Appraisal Practice that were atlopted and promulgated by the Appraisal Stantlards Boam of The Appraisal Fountlation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of [his report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for [his appraisal assignment. I further certify that I consideretl the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reportetl on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months poor to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicatetl in this report. 6. I researched verified, analyzed, and reported on the prior sales of the comparable sales for a minimum or one year prior to [he date of sale of the comparable sale, unless otherwise indicetetl in this report. 7. I selected and used compareble sales that are locationally, physically, and functlonally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contrect purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to Me comparable sales that reflect the market's reaction to me differences between the subject property antl the comparable sales. 10. I verifed, from a tlisinterested source, all infortna[ion in this report that was provided by parties who have a financial interest in the Sale or financing of the subjeq property. 11. I have knowledge and experience in appraising mis type of property in this market area. 12. I am aware of, antl have access to, the necessary antl appropdate public and private data sources, such as multiple listing services, tax assessment recortls, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions (umished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in [his appraisal repoR any atlveree conditions (such as, Dut not limited to, needetl repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involvetl in pertorming [his appraisal. I have considered these adverse conditions in my analysis of the property value, and have reportetl on the effect of the conditions on [he value antl marketability of the subjeq property. 15. I have not knowingly withheld any significant information from this appraisal report and, [o the best of my knowledge, all statements and information in this appraisal report are true and cored. 16. I stated in this appraisal report my own personal, unbiased and professional analysis, opinions, and conclusions, which are subject only to the assumptions antl limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, antl 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 opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, hantlicap, familial status, or national origin of either the prospective owners or occupants of the subjeq property or of the ~. present owners or occupants of the properties in the vicinity o(the subject property or on any other basis prohibited by law. 18. My employment antl/or compensation (or pertorming this appraisal or any future or anticipated appraisals was not Conditioned on any agreement or understantling, written or otherwise, that I woultl report (or present analysis supporting) a predeterminetl specifc value, a pretletermined minimum value, a range or diregion in value, a value that favors the cause of any party, or the attainment of a specifc result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significent real property appraisal assistance from any individual or indivitluals in the pertormance of this appaisal or the preparation of this appraisal report, 1 have nametl such individual(s) and tlisclosed the specific tasks performed in this appraisal report. I certify that any intlivitlual so named is qualifetl to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this a raisal re ort. Freddie Mac Form 70 March 2005 Faome M~ o~.m mnn ~.,... os~~ ~,ncnr~nmo Hppfaisal software 800-822-6727 Page 5 Of 14 L. W. BRODISCH REAL ESTATE File No. Smith-Ida r ~o un 21. The lender/client may disclose or distribute this appraisal report to' the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or otherjurisdictions; without having to obtain the appraiser's or supervisory appreiseYS (if applicable) consent. Such consent must be obtainetl before this appraisal report may De disclosed or tlistributed [o any other party (including, but not limited to, the public through atlvertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lentler/client maybe subject to certain laws antl regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or tlistnbution by me. 23. The borrower, another lender al the request of me borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterpdses, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves any one or more of these parties. 24. If this appraisal report was transmitted as an "electronic recortl" containing my "electronic signature," as those terms are definetl in applicable federal antl/or state laws (excluding autlio antl video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hantl written signature. 26. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability antl/or criminal penalties including, but not limitetl to, fine or imprisonment or both untler the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The supervisory Appraiser certifies and agrees that: 7. I tlirectly supervised the appraiser for this appreisal assignment, have reatl the appraisal report, antl agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limitetl to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser itlentifietl in this appraisal report iseither asub-contractor or an employee of the supervisory appraiser (or the appreisal firm), is qualifetl to perform this appreisal, antl is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were atlopted and promulgated by the Appraisal Sfantlards Boartl of The Appraisal Fountlation antl that were in place at the time this appraisal report was prepared. 6. IF this appraisal report was transmittetl as an "electronic record" containing my "electronic signature;' as those terms are tlefned in applicable federal and/or state laws (excluding autlio and video recordings), or a facsimile trensmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal repod were delivered containing my original hantl written signature. APPRAISER pAn`Sta~t/e Certifed Residen~t~ia~l Real Estate Appraiser Signature `~)"~t Gfr,~-~ ~ /,~'Lc~s~e-.~~ Name Patri ' K. Brodisch Company Name L. W. BRODISCH REAL ESTATE CompanyAtltlress 10 Church Roatl Newport PA 17074 Telephone Number 717-567-6905 Email Address PKBrodisch(oZtricountyi.net Date of Signature antl Report November 17, 2006 Effective Date of Appraisal October 10, 2008 Slate CerSfication# RL-000261-L or State License # or Other (describe) Sfate # State PA Expiretion Date of Certification or License 06/30/09 ADDRESS OF PROPERTY APPRAISED 3400 Fort Robinson Road Loysville PA 17047 APPRAISED VALUE OF SUBJECT PROPERTY $ 192,000 LENDER/CLIENT Name Company Name Estate of Itla Jane Smith Company Address Uo Brian Smith 3474 Fort Robinson Rd. Lovsv'lle PA 77047 Email Address Freddie Mac Form 70 March 2005 SUPERVISORY APPRAISER (ONLY IF REQUIRED) Name Company Name _ Company Address Telephone Number Email Adtlress _ Date of Signature State Certification # or State License # _ State Expirason Date of G SUBJECT PROPERTY ^ Did not inspect subject property ^ Did inspect eMerior of subject property from street Date of Inspection ^ Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES ^Ditl not inspect eMerior of comparable sales from sL ^Ditl inspect exterior of comparable sales from street Date of Inspection Fannie Mae Fnrm imn4 M~.rn ennc I:IICxh VKMJ Appraisal Seftware 800-622-6727 Page 6 Of 14 L. W. BROCISCH REAL ESTATE SUBJECT PHOTO ADDENDUM File No. Smith-Ida Case No. Borcawer N/A __ Properly Atldress 3400 Fort Robinson Roatl _ City Loysville Coumv __. Pent' State PA Zio Code 17047 Lentler/Client Eslate of Ida Jane Smith Address_ uo Brian Smith 3474 Fort Robinson RC Lovs 'll PA 17047 FRONT OF SUBJECT PROPERTY 3400 Fort Robinson Road Loysville, PA 17047 REAR OF SUBJECT PROPERTY STREET SCENE Page 7 of 14 L. W. BRODISCH REAL ESTATE SUBJECT PHOTO ADDENDUM File No. Smith-Ida Case No. Proceny Adtlress 3400 Fort Robinson Road Ci(y Loysville County Perry State PA Zp Code 17047 LeodedChent Estate of Ida Jane Smdh Address c/o Brtan Smith, 3474 Fort Robinson Rd., Lo ville PA 17047 AOOL99.0.]vv Page a of 14 L W. BRODISCH REAL ESTATE COMPARABLES 1-2-3 File No. Smith-Ida Case No. Borrower N/A Property Address 3400 Fort Rohinson Road -- City Loysville County Perry Slate PA Zio Code 17047 LendedClient Estate of Itla Jane Smith AddreSS Go Brian Smith 3474 Fort Robinson Rd Lov 'lle PA 17017 COMPARABLE SALE # 1 1966 Shermans Valley Road Elliottsburg, PA 17024 COMPARABLE SALE # 1667 Landisburg Road Landisburg, PA 17040 COMPARABLE SALE # 65 Youngs Church Road Shermans Dale, PA 17090 Page 9 of 14 L. W. BRODISCH REAL ESTATE SKETCH ADDENDUM File No. Smith-Ida Case No. Property Atldress 3400 Fort Robinson Road City Loysville County Perry State PA ZiD Code 77047 Lentler/Client Estate of Ida Jane Smith AdtlreSS tlo Brian Smith 3474 Fon Robinson Rd. Lo sville, PA 17047 - ___ Patio 50.0' Attached Garage 29.0' 29.0' Fifst Fbor Living Area 28.0' 24.0' 50.0' Poroh 24.0' 50.0' Detached 30.0' Garage 28.0' Basemem 280, 30.0' 50.0' 24.0 -_ _~ ClickFORMS Appraisal Software 800-622-8727 Pace 10 of 14 L. W BRODISCH REAL ESTATE SKETCH ADDENDUM File No. Smith-Itla Case No. P~rty Address 3400 Fort Robinson Road _ - Loysville County Perrv State PA Zio Code 17047 LentlerlClient Estate of Itla Jane Smith Address c/o Brian Smitn, 3474 Fon Robinson Rd. Lo sville PA 17047 ~ '~ L- ClickFORMS Appraisal Software 800-622-8727 Page 11 of 14 SKETCH CALCULATIONS Pxbreta Ano h1 Al : 50.0x280= 1400.0 Fir51 Flay 14000 Total Llvirp Alw 1400.0 A2: 240xR.0= 671A ACaled (Arse 672A A3: 24.0x30.0= 7lDA a3 D9aied C'er~e TA1.0 Total Caarape Aran 17820 A4: 440x4.5= ryp5 Pmrh yp5 Total Pomp lwa 2025 A5: 140x100= 140A PYO 1400 TWaI PYIO/Da4c Anw 140D A6: FAOx2B.0= 1400.0 aaea~ent 1400.0 L. W. BRODISCH REAL ESTATE MULTI PURPOSE SUPPLEMENTAL ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS File No. Smith-Ida Case No. Borrower/Client NIA Property Address 3400 Fort Robinson Roatl CC~Loysville County Perrv State PA Zip Code 17047 Lentler Client- Estate of Itla Jane Smith Address rJO Brian Smith 3474 Fort Robinson Rd Los 'lie PA 17047 This Multi-Purpose Supplemental Atldentlum for Fetlerally Related Transactions was designed to provitle the appraiser with a con- venient way to wmply with the current appreisal standards and requirements of the Fetleral Deposit Insurance Corporation (FDIC), the Offce of the Controller of Currency (OCC), The Office of Thnff Supervision (OTS), the Resolution Trust Corpoation (RTC) antl the Fetleral 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. X •• The purpose of the appraisal is to estimate the market value of the subject property as defined Derein. The function of the appreisal is to assist the above-nametl Lentler in evaluating the subject property for lending purposes. This is a Federally related transaction. X a .. a X^ The appreisal is basetl on the information gathered by the appaiser from public recortls, other itlentifed sources, inspection of the subject property antl neighborhootl, antl selection of comparable sales within the subject market area. The original source of the com- parebles i5 shown in the Data Source section of the market gntl along with the source of confirmation, if available. The original source is present first The sources and data are censitlered reliable. When cenflicting information was provitled, the source tleemed most reliable has been used. Data believed to be unreliable was not inclutletl in the repoR nor usetl as a basis for the value conclusion. ^X The Reproduction Cost is based on Local builtlere Marshall & Swift Cost Calculator supplemented by the appraisefs knowledge of the local market. - X^ Physical tlepreciation is based on the estimated effective age of the subject properly. Functional antl/or external tlepreciatipn, if present, is specifically addressed in the appraisal report or other atltlenda. In estimating the site value, the appraiser has relied on personal knowledge of the local madcet. The knowledge is based on prior/or current analysis of site sales antl/or aDStrec[ions of site values from sales of improved properties. X^ The subject property is locatetl in an area of pnmanly owner-occupied single family residences antl the Income Approach is not consi- tleretl t0 be meaningful. For this reason, the Income Approach was not used. ^ The Estimatr;tl Market Rent antl Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge of the Subject market area. The rental knowledge i5 based on poor and/or current rate surveys of residential properties. The Gross Rent Multiplier is based on poor and/or current analysis of prices and market rates for residential properties. ^ For income producing properties, actual rents, vacancies antl expenses have been reportetl and analyzed. They have been used to pro- jest future rents, vacancies and expenses. X 'a• a •- Accortling to Brian Smith the sub ed ro 1 P PedY: X^ has not been offered for Sale in the past 30 days. ^ is currently offered for sale for $ ^ was offered for sale within the past 30 days for $ ^ Offering information was conslderetl in the foal reconciliation of value. Offering information was not consltlered in the final reconciliation of value. Offering information was not available. The reasons for unavailability and the steps taken by the appraiser are explained later in this atldentlum. X a- a .a. Accortling to Pe Co. uDlic recortls [he subject property: has not transferred in the past twelve months. has not transfemetl in the past 36 months. has transferred in the past twelve months. X has trensferretl in the past 36 months. X All prior sales which have occurretl in the past months are listed below antl reconciled to the appraised value, either in the body of the report or in the atltlenda. X •a• •a a. ^X Subject property Is not located in a FEMA Special Flood Hazartl Area. ^ Sub ect rp e_rty Is located in a FEMA Special Flood Hazard Area I ,Zone FEMA Mao/Panel# Mao Date Name of Community 421955 A 03 9-0-65 Northeast Madison T p Pent' Co PA ^ The community tloes not participate in the National Flood Insurence Program. ^X The community tloes participate in the National Flood Insumnce Program. ^X It is covered by a regular program. It is covered b an eme enc ro ram. FwaoM November 1991 ClickFORMS Appreisal Software 800-622-6727 Page 12 of 14 Date Sales Pdce Document # Seller Buve 4-9-07 $1.00 200704064 Ida Jane Smith Smith Irrevocable T ust 9-17-07 $1.00 200706930 Ida Jane Smith- Corrective Deed B' S 'th Tru t 6 'th I Tru t L.- L. W. BRODISCH REAL ESTATE File No. Smith-Ida Case No. X ^X The 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 reviewetl. Thefotlowing summarizes the contract: Contract Date Amendment Date Contract Price Seller ^ The contract indicated that personal property was not includetl in the sale. ^ The contract indicatetl that personal property was included. It consisted of _ Estimated contributory value is $ _ ^X Personal property was not included in the final value estimate. Personal property was included in the foal value estimate. B The contraQ indicated no financing concessions or other incentives. The contract intlicated 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 foal value contusion is in compliance with the Market Value definetl herein. X 3-4 month(s) is consitlered a reasonable marketing period for the subject property based on Cenral Penn Multi-List statistics. X ~~ The Appraiser certifies and agrees that: (1) Their analyses, opinions and conclusions were developed, antl this report was prepared, inconformity with the Uniform Standards of Profressional Appraisal Practice ("USPAP"), and in accordance with the regulations developed by the Lentler's Federal Regulatory Agency as requiretl by FIRREA, except that the Department Provisions of the USPAP do not apply. (2) Their compensation is not contingent upon the reporting of predeterminetl value or direction in value that favors the cause of the client, the amount of [he value estimate, the attainment of a stipulatetl result, or the occurence of a subsequent event. (3) This appraisal assignment was not based on a requested minimum valuation, a specifc 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 expeR in the identifcation of hazardous substances or detrimental environmental conditions. The appraiser's routine inspection of antl inquires about the subject property did not develop any information that indicated any apparent signifcant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report. It is possible that tests antl inspections made by a qualifed hazardous substance and envionmental expert would reveal the existence of hazardous substances or detrimental environmental conditions on or around the property that would negatively affect its value. •r~ • X •' ~ • Appraisefs Signature 7J 4~+Zti-- /-- l}~""'T`-t'~ Effective Date October 10, 2008 Date Prepared November 77, 2008 Appraiser's Name (pool) Patricia K. Brotlisch Phone # ( 717 ) 567-8905 _ State PA ^License X Certification# RL-000287-L Tax ID# 23-2227557 ^The co-signing appraiser has personally inspectetl 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 arsigning appraiser The co-signing appraiser accepts responsibility for the contents of the report including the value wnclusion and the limiting condi- tions, and confrms that the certifcations apply fully to the co-signing appraiser. ^ the ce-signing appraiser has not personally inspectedthe interior of the subject property and: ^~ has not inspectetlthe exterior of [he subject property antl all comparable sales listed in the report. ^ has inspectedthe eMenor of the subject property and all compaable sales listed in the report. ^ The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The ce-signing appraiser accepts responsibility for the contents of the report, including the value conclusions and the limiting conditions, and confrms 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-sigining appraiser. ^ The co-signing appraiser's level of inspection, involvement in the appraisal process and certifcalion are covered elsewhere in the addenda section of this appraisal. • • Co-Signing Appraisefs Signature Effective Date Date Prepared _ Co-Signing Appraiser's Name (print) Phone # ( ) State License Certification # Trainee Tax ID # Fw'-]oM November 1991 GhckFORMS Appraisal Software 800-822-8727 Page 13 Of 14 NWU-PUryou guPPlcmcntal AddeMUm Page 2 of 2 This Appraisal Report is one of the following types: ^ Self Contained A written report prepared untler Standartls Rule 2-2(A), pursuant to the Scope of Work, as disclosed elsewhere in this report. ^X Summary Awritten report prepared under Slantlaros Rule 2-2(B), pursuant to the Scope of Work, as disclosed elsewhere in this report. ^ Restrictetl Use A written report prepared under Standards Rule 2-2(C), pursuant to the Scope of Work, as disclosetl elsewhere in this report, restrictetl [o the stated in[endetl use by the specifetl client or intended user. Comments on Standards Rule 2-3 I certify that, to the best of my knowledge antl belief: The statements of fact confainetl in this report are true antl correct. The reportetl analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. I have no (or the specifetl) present or prospective interest in the property that is the subject of this report, and no (or the specified) personal interest with respect to the parties involved. I have no bias with respect to the property that is the subject of this report or the parties involvetl with this assignment. My engagement in this assignment was not contingent upon developing or reporting predeterminetl results. My compensation for completing this assignments is not contngent upon the tlevelopment or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulatetl result, orthe occurrence of a subsequent event tlirectly relatetl to the intended use of this appraisal. My analyses, opinion and conclusions were developed antl this report has been prepared, in confonniTy with the Uniform Standartls of Professional Appraisal Practice. I have (or have not) made a personal inspection of [he property that is the subject of this report. No one providetl significant real property appraisal assistance to the person signing this certifcetion. (If there are exceptions, [he name of each indivitlual providing significant real property appraisal assistance is statetl elsewhere in this report.) Comments on Appraisal and Report Identification Note any USPAP related issues requiring tlisclasure and any State mandated requirements: The sco a of this a sisal is defined b the cem taxi of this a sisal aasi nment antl the re rtin re uirements of this a reisal form inGUtlin the tlefnition of market value, a statement of assum lions and IimiUn centlitions antl certifcations. The a raiser has, at a minimum reformed an interior antl exterior ins ctlon of the sub'ect ro ,ins ectetl the nei hbomootl and ins ectetl the com ambles from at least the sVeet, researched, verified and anal zed data from reliable ublic antl/or rivate sources, and has re ortetl his/her anal sis, o inions, and conclusions in this re ort. The a sisal i5 based on the information atheretl b the a raiser from ublic recoMs, other itlentified Sources, ins ion of the sub'ect ro and nei hbomootl antl selection of com arable sales within the sub~ect market area. The od final source of the com ambles is ex lained in the data source section of the market rid, alon with the source of confirmation if available. The on final source is resented first. The Sources and tlata are considered reliable. When conflictin information was rovitled, the source tleemetl most reliable has been used. Data believed to be unreliable was not inclutletl in the re ort, nor used as a basis for the valuation conclusion. APPRAISER/:p~q State Cued Residential Reai estate Appraiser Name: Patricia K. Brotlisch Date Signetl: November 17. 2008 State Certifcetion #: RL-000281-L or Slate License #: State: PA Expiration Date of Certifcetion or License: 06/30/09 Effective Date of Appraisal: October 10, 2008 SUPERVISORY APPRAISER (only if required) Name: Date Signetl: State Certification #: or State License #: State: Expiration Date of Certification or License: ^ Ditl Not ^ Exerior Only From Street Interior antl Exterior ClickFORMS Appraisal Software 800-622-6727 Page 14 of 14 L. W. BRODISCH REAL ESTATE APPRAISAL AND REPORT IDENTIFICATION File No. Smith-Itla Case No. 0- ~ d .c w •~~ IIIIIU1111 ~~ ~ ~ , 1 ,~ ~ Y a ~ d ~ J\ A p t I¢; ~~, \ ` l Irl , a0 ~ £ W ~ ~ V ! K ~ LL _ _T~,.. 1 ~ I O J _- l R 1 n ~-- e z\ c < Z I i Op ~ W W at'/ a' V ~c Z I ~+ 3 /~ J 1Lrf v W I Y T ~~N33b~ ~. p ~ m~rr+ Oz ~ c cL 1 a • \a~os ~2 A ~+` W ~ 1 2 ~I ~ o N \ ~` ' 1 u ~~ y~ 1 .~ I° W ~• ~ ~' a3ijl7p 3 s I ~ ~ ~~ Z/ sv E.dy .. ~Yr - d //~~ Yrl \ ~\ Q~ ~ M W \~ ~ I • l \Ife~1J `\\ ~ G ~ ~ Z \\\1 G _ O J E v ~ u - I u Jf i\ Q & 8 ~8 7 i' ~\ v o a ~ ~ i ___ ___ \\\ / o y '~^lI • • / = N ` Y V •\ vJ 1 ~ // ~ L 1 I tJ 1~ ~ ,d W ~ 'l~ J 1 V j Z ~~~ ~ N K ~ •\ V~ C J 1 p u ~ 9~ h p ~ ` ~v ,NG ~ ;~ •~ Z oY `o~"~ N t7 ~ 1~ Wig, ''ZG'a i d H~ O d ~- Zr ~ .~ .~ -~ ~ y~ ~ Z ~ 3 ~;o \• G'd~ ~ rv ~p '\ ?7 •~•~ .~• CORRECTIVE D E E D Made the ~7 day of ~artart6EQ , in the year Two Thousand Seven (2007). BETWEEN I. JANE SMITH, widow, of the Township of Northeast Madison, County of Perry, Commonwealth of Pennsylvania, GRANTOR, A N D BRIAN N. SMITH, TRUSTEE of the SMITH IRREVOCABLE GRANTOR TRUST dated Apri19, 2007, GRANTEE; WITNESSETH, that in consideration of the sum of One Dollar ($1.00), in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantee, ALL THOSE CERTAIN tracts of land situate in Northeast Madison Township, Perry County, Pennsylvania, bounded and described as follows: TRACT NO. I: BEGINNING at an iron pin in the center line of Route 850 at comer of lands now or formerly of the Vera Barclay Estate; thence south 33 degrees 42 minutes 02 seconds east 942.04 feet along the center line of Route 850 to an iron pin in the center line of Route 850; thence south 71 degrees 58 minutes 02 seconds east 55.3 5 feet along same to an iron pin in the center line of Route 850 at corner of other lands now or formerly of the Vera Barclay Estate; thence south 55 degrees 12 minutes 58 seconds west 21532 feet along other lands now or formerly of the Vera Barclay Estate to an iron pin in the northerly line of a proposed 50 foot right-of--way as it appears on Subdivision Plan referred to hereinafter; thence north 64 degrees 11 minutes 02 seconds west 193.53 feet along the northerly side of said proposed 50 foot right-of--way to an iron pin in the northerly line of said proposed 50 foot right-of--way; thence north 83 degrees 07 minutes 02 seconds west 190.12 feet along same to an iron pin in the northerly line of said proposed 50 foot right-of--way at corner of other lands now or formerly of the Vera Bazclay Estate;. thence north 30 degrees 45 minutes 02 seconds west 708.15 feet along other lands now or formerly of the Vera Barclay Estate to an iron pin; thence north 57 degrees 29 minutes 58 seconds east 387.21 feet along same to an iron pin in the center line of Route 850, the point or place of BEGINNING. EXCEPTING and RESERVING therefrom the portion of tract 1 that was transferred by Neil J. Smith and I. Jane Smith to Brian Neil Smith by deed dated December 3, 1990, and recorded in Perry County Record Book 599, Page 303. CONTAINING a combined remaining acreage for tracts one and two herein of 4.73 acres. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madison LStation: View4 - 11/14/2008 8:43:01 AM PERRY COUNTY Inst.# 200708930 -Page 2 Township, Perry County, Pennsylvania, by Deed dated April 8, 1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Neil J. Smith and I. Jane Smith, his wife, Grantor herein. The said Neil J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Smith, as surviving tenant by the entireties. The said I. Jane Smith by her lawful Power of Attorney dated January 18, 2007 and recorded May 8, 2007 in the Office ofthe Recorder ofDeeds in and for Perry County, Pennsylvania as Instrument Number 200704083 appointed Brian N. Smith her true and lawful Agent, and he executed this instmment pursuant to the authority granted therein. TRACT N0.2: BEGINNING at an iron pin in the southerly line of a 50 foot right-of--way, said iron pin also being located at a corner of Lot 4 in the Subdivision Plan recorded in Perry County Plan Book 22, Page 114; thence south 83 degrees 53 minutes 11 seconds west 101.88 feet along the southerly line of said 50 foot right-of--way to an iron pin; thence north 84 degrees 10 minutes 46 seconds west 190.31 feet along same to an iron pin; thence north 64 degrees 36 minutes 23 seconds west 255.27 feet along same to an iron pin at corner of other lands now for formerly of the Vera Barclay Estate; thence north 17 degrees 58 minutes 17 seconds east 515.84 feet along line of other lands now or formerly of the Vera Barclay Estate to an iron pin at corner of land now or formerly of Herman Riffey, also at comer of Lot 4 in the Subdivision Plan recorded in Perry County Plan Book 22, Page 114; thence south 30 degrees 45 minutes 02 seconds east 708.15 feet along the line dividing Lot 4-A and Lot 4 in the aforesaid Subdivision Plan to an iron pin in the southerly line of a 50 foot right-of--way, the point or place of BEGINNING. EXCEPTING and RESERVING therefrom the portion of tract 2 that was transferred by Neil J. Smith and I. Jane Smith to Brian Neil Smith by deed dated December 3, 1990, and recorded in Perry County Record Book 599, Page 303. CONTAINING a combined remaining acreage for tracts one and two herein of 4.73 acres. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madison Township, Perry County, Pennsylvania, by Deed dated April 8, 1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Neil J. Smith and I. Jane Smith, his wife, Grantor herein. The said Neil J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Smith, as surviving tenant by the entireties. The said I. Jane Smith by her lawful Power ofAttorney dated January 18, 2007 and recorded May 8, 2007 in the Office of the Recorder of Deeds in and for Perry County; Pennsylvania as Instrument Number 200704083 appointed Brian N. Smith her true and lawful Agent, and he executed this instrument pursuant to the authority granted therein. TRACT N0.3: BEGINNING at an iron pin in the southerly line of a 50 foot right-of--way at comer of Lot 8 in the Subdivision Plan recorded in Perry County Plan Book 22, Page 114; thence north 57 degrees 22 minutes 51 seconds west 231.32 feet along the southerly line of said 50 foot right-of--way to an iron pin at comer of Lot 4 in the aforesaid Subdivision Plan; thence north 55 degrees 12 minutes 58 seconds east 116.56 feet along the line dividing Lot 4-B and Lot 4 in the aforesaid Subdivision Plan to an iron pin at comer of Lot 8 in the aforesaid Subdivision Plan; thence south 27 degrees 24 minutes 02 seconds east 215.35 feet along the line dividing Lot 4-B and Lot 8 in the aforesaid Subdivision Plan to an iron pin in the southerly line of said 50 foot right-of--way, the point or place of BEGINNING. nation: View4 - 11/14/2008 8:43:01 AM PERRY COUNTY Inst.# 200708930 -Page 3 CONTAINING 0.29 acres and being designated as Lot 4-B on the Subdivision Plan for the Estate of Vera Barclay as recorded in Perry County Plan Book 22, Page 114. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madison Township, Perry County, Pennsylvania, by Deed dated April 8, 1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Neil J. Smith and L Jane Smith, his wife, Grantor herein. The said Nei] J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Smith, as surviving tenant by the entireties. The said I. Jane Smith by her lawful Power of Attorney dated January 18, 2007 and recorded May 8, 2007 in the Office ofhe Recorder of Deeds in and for Perry County, Pennsylvania as Instrument Number 200704083 appointed Brian N. Smith her true and lawful Agent, and he executed this instrument pursuant to the authority granted therein. AND THE SAID GRANTOR does hereby grant and convey to the said Grantees, their heirs, and assigns, the free and uninterrupted use, liberty and privilege of, in common with others, the passage in and along a certain 50 foot right-of--way extending from Route 850, along the southerly line of Lot 4-B being conveyed herein, along the southerly line of Lot 4 previously conveyed to Grantees herein, and along the southerly line of Lot 4-A being conveyed herein, as it appears in Perry County Plan Book 22, Page 1 ]4. Tract No. 2 and Tract No. 3 described hereinbefore are the same two tracts of land conveyed by deed of Arly L. Reisinger, Executrix of the Estate of Vera E. Bazclay, dated August 22, I983 and recorded in Perry County Record Book 343, page 1, to Brian Nei] Smith and Neil J. Smith and I. Jane Smith, his wife. UNDER AND SUBJECT, nevertheless, to easements, restrictions, reservafions, conditions, and rights of ways of record or visible upon inspection of premises. TOGETHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents, issues and profits thereof, and of every part and parcel thereof; And also all the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantors both in law and in equity, of, in and to the premises herein described and every part and parcel thereof with the appurtenances. To have and to hold all and singular the premises herein described. together with the hereditaments and appurtenances unto the Grantee and to Grantee proper use and benefit forever. AND the said Grantors do hereby covenant to and with the said Grantee that they shall and will warrant and forever defend the herein above described premises, with the hereditaments and appurtenances, unto the said Grantee and assigns, against the said Grantors and against every other person lawfully claiming or who shall hereafter claim the same or any part thereof, by, from or under or any of them. Tbis transfer is exempt from realty transfer tax as a corrective deed to correct the acreage figures in the original deed for this transfer dated April 9, 2007 and recorded in the Perry County Recorder of Deeds Office at Instrument Number 200704084. nation: View4 - 11/14/2008 8:43:01 AM PERRY COUNTY Inst.# 200708930 -Page 4 '°+. DEED Made the ,~ day of in the yeaz'Two Thousand Seven (2007). BETWEEN I. JANE SMITH, widow, of the Township of Northeast Madison, Coanty of Perry, Commonwealth of Pennsylvania, GRANTOR, A N D B N. SMITH, TRUSTEE of the SMITH IRREVOCABLE GRAN'T'OR TRUST dated 2007, GRANTEE; WITNESSETH, that in consideration ofth sum of One Dollar ($I.00), in hand paid, the receipt whereof is hereby aclrnowledged, the said Grantor does hereby grant and convey to the said Grantee, ALL THOSE CERTAIN tracts of land situate in Northeast Madison Township, Perry County, Pennsylvania, bounded and described as follows: TRACT NO. 1: BEGINNING at an iron pin in the center line of Route 850 at comer of lands now or formerly of the Vera Barclay Estate; thence south 33 degrees 42 minutes 02 seconds east 942.04 feet along the center line of Route 850 to an iron pin in the center line of Route 850; thence south 71 degrees 58 minutes 02 seconds east 55.35 feet along same to an iron pin in the center line of Route 850 at corner of other lands now or formerly of the Vera Barclay Estate; thence south 55 degrees 12 minutes 58 seconds west 215.32 few along other lands now or formerly of the Vera Barclay Estate to an iron pin in the northerly line of a proposed 50footright-of--way as it appears on Subdivision Plan referred to hereinafter, thence north 64 degrees 1 I minutes 02 seconds west 193.53 feet along the northerly side of said proposed 50footright-of--way to an iron pin in the northerly line of said proposed 50 footright-of--way; thence north 83 degrees 07 minutes 02 seconds west 190.12 feet along same to an iron pin in the northerly line of said proposed 50footright-of--way at comer of other lands now or formerly of the Vera Barclay Estate; thence north 30 degrees 45 minutes 02 seconds west 708.15 feet along other lands now or formerly ofth Vera Barclay Estate to an iron pin; thence north 57 degrees 29 nunutes 58 seconds east 387.21 feet along same to an iron pin in the center line of Route 850, the point or place of BEGINNING. CONTAINING 8.43 acres and being known and designated as Lot No. 4 in the Subdivision Plan of the Vera E. Bazclay Estate as recorded in Perry County Plan Book 22, Page 46. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madison Township, Perry County, Pennsylvania, by Deed dated Apri18, 1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Neil J. Smith and I. Jane Smith, his wife, Grantor herein. The said Nei] J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Snuth, as surviving tenant ' Station: View3 - 17/72/2008 9:34:21 AM PERRY COUNN Inst# 200704084 -Page 2 by the entireties. TRACT NO.2: BEGINNING at an iron pin in the southerly line of a 50 foot right-of-way, said iron pin also being located at a comer ofJ.ot 4 in the Subdivision Plan recorded in Petry County Plan Book 22, Page 114; thence south 83 degrees 53 minutes I 1 seconds west 101.88 feet along the southerly line of said 50 foot right-of--way to an iron pin; thence north 84 degrees 10 minutes 46 seconds west 190.31 feet along same to an iron pin; thence north 64 degrees 36 minutes 23 seconds west 255.27 feet along same to an iron pin at corner of other lands now for formerly of the Vera Barclay Estate; thence north 17 degrees 58 minutes 17 seconds east 515.84 feet along line of other lands now or formerly ofthe Vera Barclay Estate to an iron pin at comer ofland now or formerly of Herman Riffey, also at comer of Lot 4 is the Subdivision Plan recorded in Perry County Plan Book 22, Page 114; thence south 30 degrees 45 minutes 02 seconds east 708.15 feet along the line dividing Lot 4-A and Lot 4 in the aforesaid Subdivision Plan to an iron pin in the southerly line of a 50 foot right-of--way, the point or place of BEGINNING. CONTAIIVING 3.54 acres and being designated asLot 4-A on the Subdivision Plan for the Estate of Vera Barclay as recorded in Pony County Plan Book 22, Page 114. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madison Township, Perry County, Pennsylvania, by Deed dated Apri18,1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Nei] J. Smith and L Jane Smith, his wife, Grantor herein. The said Neil J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Smith, as surviving tenant by the entireties. TRACT N0.3: BEGINNING at an iron pin in the souther]y line ofa SO foot right-of--way at comer of Lot 8 in the Subdivision Plan recorded in Perry County Plan Book 22, Page 114; thence north 57 degrees 22 minutes 51 seconds west 231.32 feet along the southerly line of said 50 foot right-of--way to an iron pin at corner of Lot 4 in the aforesaid Subdivision Plan; thence north 55 degrees 12 minutes 58 seconds east 116.56 feet along the line dividing Lot 4-B and Lot 4 in the aforesaid Subdivision Plan to an iron pin at comer of Lot 8 in the aforesaid Subdivision Plan; thence south 27 degrees 24 minutes 02 seconds east 215.35 feet along the line dividingLot 4-B and Lot 8 in the aforesaid Subdivision Plan to an iron pin in the southerly line of said 50 foot right-of--way, the point or place of BEGINNING. CONTAINING 0.29 acres and being designated asLot 4-B on the Subdivision Plan for the Estate of Vera Barclay as recorded in Parry County Plan Book 22, Page 114. BEING part of the same premises Brian Neil Smith, single man, of Northeast Madi~n Township, Perry County, Pennsylvania, by Deed dated April 8, 1989, and recorded in the Office of the Recorder of Deeds in and for Perry County, Pennsylvania in Deed Book 528, Page 282, granted and conveyed onto Neil J. Smith and I. Jane Smith, his wife, Grantor herein. The said Neil J. Smith died testate on June 19, 2006, thereby vesting title solely in the said I. Jane Smith, as surviving tenant by the entireties. AND THE SAID GRANTOR does hereby grant and convey to the said Grantees, their hens, and assigns, the free and uninterrupted use, liberty and privilege of, in wnunon with others, the nation: View3 - 71/12/2008 9:34:21 AM PERRY COUNTY InsL# 200704084 -Page 3 passage in and along a certain 50 foot right-of--way extending from Route 850, along the southerly line of Lot 4-B being conveyed herein, along the southerly line of Lot 4 previously conveyed to Grantees herein, and alongthesoutherly Iine ofl,ot 4-A being wnveyed herein, as it appears in Perry County Plan Book 22, Page 114. Tract No. 2 and Tract No. 3 described hereinbefore are the same two tracts ofland conveyed by deed ofArly L. Reisinger, Executrix of the Estate of Vera E. Barclay, dated August 22, 1983 and recorded in Perry County Record Book 343, page 1, to Brian Neil Smith and Neil J. Smith and 1. Jane Smith, his wife. UNDER AND SUBJECT, nevertheless, to easements, restrictions, reservations, oondidons, and rights of ways of record or visible upon inspection of premises. TOGETHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privi]eges, hereditaments and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents, issues and profits thereof, and of every part and parcel theteoF And also all the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantors both in law and in equity, of; in and to the premises herein described and everypart and parcel thereof with the appurtenances, To have and to hold all and singular the premises herein described together with the hereditaments and appurtenances unto the Grantee and to Grantee proper use and benefit forever. AND the said Grantors do hereby covenant to and with the said Grantee that they shall and will warrant and forever defend the herein above described premises, with the hereditaments and appurtenances, unto the said Grantee and assigns, against the said Grantors and against every other person lawfully claiming or who shall hereafter claim the same or any part thereof, by, from or under or any of them. This transfer is exempt from realty transfer tax as a transfer to a trust where the transfer ofthe same property would be exempt if fire transfer was made directly £rorrr the Grantor to all of the possible beneficiaries. IN WITNESS WHEREOF, the said Grantor has caused these presents to be duty executed the day and year first above written. Signed and delivered in the presence of Ida Jane Smith, a/k/a I. Jane Smith, by and through her Agent, Brian N. 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Ot s33.4202e 942.04 07 n57.2958e 387.21 02 s71.5802e 55.35 03 s55.1258w 215.32 04 n64.1102w 193.53 OS n83.0702w 190.12 O6 n30.4502w 708.15 .m s moo, ~p~ 1 Oa W Tract # 2 of 200708930 ~ ?SS2~ 6' W 190.31 n 7 w 11 /14/2008 Scale: finch= 200 feet File: Smith-Ida2.ndp Tract 7: 3.5399 Acres (154199 Sq. Feet), Closure: s04.0631w 0.01 ft. (7/312650), Perimeter=1771 ft. 01 s83.5311w 101.88 02 n84.1046w 790.31 03 n64.3623w 255.27 04 n17.5817e 515.84 OS s30.4502e 708.15 1 ~N~ No. Ny 7 ?'~7 u'rn ~i ; 2 `7? m S~ W Tract # 3 of 200708930 11/14/2008 Scale: finch= 200 feet File: Smith-Ida3.ndp Tract 1:0.2857 Acres (12446 Sq. Feet), Closure: n00.0000e 0.00 h. (1/161517), Perimeter=563 H. 01 n57.2251w 231.32 02 n55.1258e 116.56 03 s27.2402e 215.35 RESUME Patricia K. Brodisch L.W. BRODISCH REAL ESTATE 10 CHURCH ROAD NEWPORT, PA 17074 717 567-6905 - 6906-Fax E-mail -PKBRODISCH(a~TRICOUNTYI NET Rea] Estate Associate Broker, Commonwealth of PA, AB-043309-A, since June 1981, expires 5-31-10 Certified Residential Appraiser, Commonwealth of PA, RL-000281-L, since August 1991, expires 6-30-09 Education Bachelor of Arts Degree, Political Science, with Minor in Economics Gettysburg College, Gettysburg, PA 1968 Professional Education Appraisal Institute -Real Estate Principles (Exam 8-1 ) Residential Valuation (Exam 8-2 ) Standazds of Professional Practice (Exam SPP) pans A & B Income Capitalization Narrative Appraisal Writing Report (Exam ) Highest and Best Use Analysis Numerous Courses for Broker's License Continuing Education Courses for both Real Estate Broker and Residential Appraiser Certification Professional Experience PA State Certified Residential Real Estate Appraiser, 1991 Licensed PA Real Estate Associate Broker, since 1981 Licensed PA Real Estate Salesman, 1977-81 Associated with L.W. Brodisch Real Estate since 1977 Memberships Greater Harrisburg Association of Realtors, since 1977 PA Association of Realtors, since 1977 National Association of Realtors, since 1977 Central Penn Multi-List, since 1977 Member of the Real Estate Appraisal Section of the National Assoc. of Realtors Representative List of Clients Commonwealth of PA PP&L Northumberland National Bank Swineford National Bank l~` National Barilc of Liverpool ]"National Bank of Marysville Mennonite Financial Credit Union County of Perry Juniata Valley Bank Kish Bank FannieMae Sovereign Bank Bank of Landisburg Numerous Attorneys in Perry, Dauphin, Cumberland, Lancaster, York, Juniata Counties m y N pI ~ ~ ~ s m m n O ~' G m la N O ((u~ p O O 4AD N O O O O N g g ~ t~i g Qi pi S vi to in Fn t» r» F» `» W p~ O O fD g g ~ . AIII`~5~! 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VdIUe Compare VeMCles wrw. Review Excellent $4,225 Consumer xanngs Good 5;.825 FInO Your Next Car 5P2CIn WLIOnS FAIT MOr< Pn0[OZ s3~375 ~=~oP 9T 1 mrevn<.. sez nus NEXT STEPS x F ea GARFA% Pw aN tneck . n ce : Gat your cr a;remm xow ww :._,_...~„ ..u,w.b :, ,..-. ...- . ~. Cnm Pare msu•ance sates . Average Consumer Ra[in9 (93] Revia '^'•) Reatl 0.evlews ieymem Glwlamr Frtv:Wetl War-anty Qu0[e Vent F 5 1 s ..ee11..~AJ ~Nas Td C~'a'S OUt afS N [n Or 0 e ign UVIew is VfitiCla si:mminwrvna:.x-awnaMS Similar New V¢hlde5 Nm a used ceR on Blup BOak CIa991fleE<" 2089 Fard F1505uper Cab ''., Pnotw< Fore Ravlaw F150 Pn Ing l0 Miiez Or less '.I Mare Results ZIP Cgtl¢ 11110 --- ---" --- i To VI<w 1Ei, Cllck -~ wmu~.ssa-ror~. yvu ... .... .. .....~.......an '. vemgle xl9nxanra ''. LISTYOUR pR FOR SALE '' Mu.av<: az,1BO special Packap<OHerl F^Olue: VB O.G llhr -F r n I p You T Ia91on: AVtOmaN< an r< ~R[ am mlllObz Of __, ' DI et n. 2WD VseC car snOPPers. -... - Ax ctvnr.»:. ~ , L ern more new ~~~.xrwumw cwuu. S 1 t E Equ t P CM1a 9 E9 .p tent st.eeare Fw,,,ww~:.-.,w~.~.~::.,::::,.~..-_::,:a. xL RING THE R16Hi G{R power stem" u ooal Fmnt A.r eavs I CamDar<U<aO vs. New qir Contli[Vning qM/iM Stereo UnGer fS,l%la a0[n New an" UzeE '. mawwawwx..wnnuauwu p,.p::::.mwm -:clr!unw: : .mmun:ey. . Drr<oP .o 'Blue Book Private Party Value ' prnat<pa:ty vmo<iz wnat a boyar can eavect to Pav wllen ol,ylnv a ^sea TO view oat, eve <ar nom a prorate parcy. Tne Pnwre wnv value azzomez me 9emde iz zom " " VIEW AN(17XER VEHICLE AZ tz Bntl rarnez n0 warranty (Otller [ban [M1e cop[Inuing Mctpry warranty). ' me "nor sore P"" coax ~arY a<p<nalny o" m<wenrclrz aeoai moeew a o an coral mareu w"moon:. rnls 9aea may also o. osea m nerwa Fal. Manor scorn mar._ .vow. for lozo.anc<ana 9<mcle mnarow p^mozn. --' vemcfe eenmtign aatmga cnacr veb I me nlamry Excellent 55~~~~ ff11 ~v f~~n ~'~'KJ ;4,225 BE ra~(tge (,IVCtI~rY irl - LOOAZ new, Ib rrv.llent rnec.~Nnlcul rmtlliLOn autl neabf iiu cnGlElOnino .. fYever M1aJ Uny Pain[or puJ'V wa~Y anJ it Y. ee "!rust. Ge[ a Pre-OwnM Laan !root a 3J=,6 Pap Gu[ VOU: CrttIT Scuru Naw Gel a Ree Inzui'aOEa fjuoLe Green e mnory rce paabr Prim QVUta „~< ent Page 1 of 2 http://www.kbb.com/KBB/CTsedCars/PricingReport.aspx?Yearld=2000&Mileage=4233 0... 12/31 /2008 ZUUU P'ord r'I5U - Private Party Pricing Report -Official Kelley Blue Book Site Page 2 of 2 ~• Akan one nrsmw ana wll pae mpq ane entry nupamm t•'e'.t lr[1- ili.iL leak I i ul aii . ..on:nlele ~a i~e Ye.ttmele t~.wme ~cnN°. Les° [nno 5Y., stall osul uaCl@as fnll laro tnU [a.¢gnry. Good ~flCIC2~' 53,635 e of arty maim oaeaz. dean one msro.v, me pamYS, eocy, ana Irtmnor na.e oniY minor (e ' nny~mamisne5, sae moa arc rto manor me<namcal p~omams. om< or ao mso on mis yemne. I z nres mamn arttl m.e Swnaneal t,eaa wear lerc. n'gooa~.emae wnl peas soma ~ecorteluomnq m oe Sme a. reran, Most consumer own<G veni[lei fall Into Mls catego[y. Fislf ~" ' {3,315 som¢m<mam<alo[[ssmeu[nmer,=am neaps:<,.-Inrtv not ;. nm~' n Hama rnnnme [onniuon. '. ~, uuesnbtnry, m¢ pas+k Hoer a,rn/or we m. ee~.[ roe. p<,rontion oy a prore<aortm_ rtay nree ao ~¢ r°pla<ea. '. . mere may ~<mm<,<. »ame rtin eamoq<. Poor CTs•1•=,c: ~~" .. Seve~¢ rtla[YidnKal apNur [osmeUl<tle(ttC Lnll b In ocor i'umiinp lay °ove Pronlams [M1a[ rnnnot Oe mae~Yy flxm sn[n xr a Enmagetl (rant<nra nis.rl-tnlaugn HMV. '. [rrarta<° Hue sawap¢, noon, ata_I or Lns„nsromlaree manage. N<Ilxy Bluv tlook Joes no[ ott.-,mpz [o rnport a value on a "pow'v¢niCla I' I I IT I I., q v¢I I ' roM l.r-t eY r<V t'lUlVlr[et VL ctni value. ' 9ennsylvanla ]3/31/2 W8 Accurate Conzlition NpPraiaal CM1anye (bndi[IOn ' Fccurately appralsinB tn< Wntll[lan ul a veni<le Is an imVOrtan[ aspect In ' tle[erminlnp 14 Blue Book value. Taking our 16 question con0ltion quiz will Sure You know (rye [O/rP.ft [OnOI[lon mtin9~ 'b ]OOB I:el/ey Noe Poa4CO., [n[. rill reap resw~e°. L]130o91/B/20o9 £Ottlvr. T zpe[/rclnFirma[unrcpulrW(o ttrarmine zne va lee br mlzryar(r[ular veaKM was ae upµle06y Mekrorsm pme anrpM en a rcoprni ry /mm veaR mn le q[ u I rs a[%wn v SI Va/Ja Ions a pnz anJ may- Ced(carms,venKleapnp/[bra ar o[na swill vary Demo u)pn marReS mnOMOns. pMCUlar [:ramzfarrces Mrnmen(b znls 4 rtkv/ar vMK.4 or Ne lranzaClan or lM p>rtiei N Nre lr>nsa ttbn. z 1 eron~u n.ea<napepw, pewnunq an ,apwl enrv +rtu,nmr~~Df De sobw m Drne arty. N<I!ey ewe MOx nzsumes razpnnsmmry Por romrszro (v,09o12) nn saaron uses car, NEXT STEPS: "°°`""`"x`°`°"`""` ro-a 1 z ..Sep Ca ie.rcn SExp. <Y Fav.¢y. .aov Te BVti ' ~eoz I _oan>tl s. ane. -- rc09"T~e[n noomm carww rap e Im p ._. acorn y ka°rc nneue -low in aura.. c.. ooa snm. L-i klnq polity ~nvnry noncY ~opw•gmSTraeema~k5 terms ol_¢rvi_e 81995-]Oqs xelleY Slue BOO4 CO., l: rt. http://www.kbb.com/KBB/UsedCars/PricingReport.aspx?YeazId=2000&Mileage=42330... 12/31 /2008 20f~2 Saturn L 100 -Private Party Pricing Report -Official Kelley Blue Book Site Yage 1 oY 2 Trade-In Value Private Party Value BLUE B041(~PRIYATE PARTY VALUE .,,~„„ :.,,;, ., ~,„„_,,,..n, ,.,,,w,,,,,,;., Suggestetl Retail value ' ~ Estimat d P t e aymen s PhOtO Gallery COOdltlOlt ,u.xrz r,.a= Value I S e> /mo ®s ss_^[n AP.R COnlpar2 VPhC25 ^'ru. ..+n .... x~rar Blue Book Review Excellent $4,835 Get dare-owned Loan f.om Consumer Ratings t3ood ;4rA35 e-34 aria Find Your Next Car Fair $3,935 Get row o-eeit scare. Nmr SpeciFlCabons . inn ¢ more Photos '. bet a Free tnunance Quote ~ Shopping TODIg ~ Free CARFAX record aleck t` // ~• ] l -atlvenSe nePt - ~ ~ r Search USed CafS EXT ST I l I 11 F E CARFgX R d LDpGk . .. Ge[YOUr Credit sccre NOw m .:n.-:,~.rv~. antes. ~ ~.n:,no.m: w:....-:.~:,,mm.,, .:oµ::. Compare Insurapce Rates gverage Consumer Rating (16 Reviews) Reatl Reviews I Payment Calculator I Extendetl Warran:Y QupL ' Prat Fer sale si5n ~4}~~{; 6.6 ouI of 5 Review this VeMCIe .~.,:v...,wu-s:. ~uwmr.a»au:mr: .warv:al- ~x-.var+«x:aw;,a.+anarc-mesmsn:: BU4A USED CAR xexi:re~r... vehicle Highlights '. '. on 91ue book ClasSiFletls'^ ' '. Mileage: 39,0>9 '. ' Saturn Engine: 4{YI. 3.2 Liter Transmission: Automatic L100 Driyehain: FWD 30 Mi1¢or less ti,~„y,,, ,,, ~ I ZIP Code ll1t0 Selected Equipment Change Equipment ', To Vlew Adz, Click ' Standard ® A4}WiW++l4 5'tt9Y LIST V~UR CAR FUR SALE Ja Air Conditioning r¢ wneel Dual Front air sags Power Steering AM/FM Stereo ADS (4-Wheel) i 6pedal package Ofrerl '~~, FOrone low pr ce you can ream mil ons or used car shoppers. .. ,. ,;,,,er .x.e::~raa -:wwm.o,«<. w r , r..:,,n r. ~: ~u.,aw,..;...u:: Learn more now slue Book Private Party Value - Private Party value is wnata buyer can expect to pay when buvinq a used Car hOm a prvate party. The Private PaRY Vdlue assumes In¢ ve M1lCl¢ is sold ~ 'A5 li ~ antl caR 2G r0 wdrrdn[y (other tndn [ne con[ nun9 IdctOry waffanty), EINp THE RI6NT GR me nnal sale pr ce may vary aepemm~9 on me eehde s actual cona'ron ane Compare USItl vs. Naw local market cOntllUOns. Tnla vdlue may also be u5etl [o tlenv¢ Fair Marks[ vane ror insurance ane vehlde donation proposes. ' under 55,000 Dots rvew and used 5eean To Vlaw Llst, CIICk vlewartBrHiR vexlaE select Year .. Or search DY Category Or Change ZIP Code Vehicle Contlition Ratings Check Vehltle Title History Excellent $4,835 Loots new, Is Tn oxa911ent mf<hpnlp-tcnddlon antl ne=tls na http://www.kbb.coin/KBB/UsedCars/PricingReport.aspx?Yearld=2002&Mileage=39079... 12/31 /2008 Home New Cars Used Cars Research & Explore News & Reviews Reatly To Buy Classifieds Loans & Insurance KBBW Green Used Car Prices 1 Search Used Car Dsnngs Certfietl Pre-Owned Cmnpare Vehicles Perfect Car Finder most Researchetl vehicles I CARFAX Vehicle Hls[ory Welcome Back REGentl Viewed YOU Mi 11 Fret Dedl¢r Price Quote Y g l Also Cake 200`2 Saturn L100 -Private Party Pricing Report -Official Kelley Blue Book Site onA¢ionmg wevcr had anv peme or body wo''R end Is tree pt rust. '. .. Clean tlhe history and will pass a s'neq and eafery'.nspection. ' Engine cpmpartmeat Is tleao, wIIh ro fleltl leaks and k free o(any '. ar or vitilhle dB1'e ts. .. vvplete and verrtlable severe recoNti. /e%+ than SM. of all usetl vehcles [all Into Nis category, I Good ''., [X7S3f7.'3 54.435 '. Free of any major defects. i r. Clean title nls[pry, the Daln[s, body, and Inledor hive only minor (if zny) blemishes, and there are no major mecha NCal problems. Little pr no rust on Mis vehicle. I ~. Ttres matctl antl have substantial treatl wear le([. A "good" vehicle will need some recontllhoning to De sold at retail. Most consumer ownetl vehicles fall into [his category. Fait' ~;.r;, #3,935 '. some rrechamwl or cpsmeG<defec~s and neetL servicing but Is still in reasow Dle rueninq coM!tion. / Qean tltle history, MP pnlnq bgdy and/pr Interim need work pertOrnteA UY :I Vrp`V-stiif:nal. rr. e,... may neetl rp Ce •eph-,::«;. .. I'hely may he some repzvable n5l dNr~gN. Poor ~. Sa~rere mechmllwl and/or cnsmeN:: da[ecL antl g n poor runnmy condllion. MaY nave proDlemr, that cannot be readily fixed such as a damaged frame or a rus'tetl-through Dody. .. Brane!ed title (salvage, fiord, etc) or unsubstantiated mileage. Yelay Gu¢ BDUk dgNS nVY al'[BmV=:o report a value 9n a "p0or'voNtl¢ because the value o` Yhese vetudes vanes greatly. A vehicle In Door condihon may requim nn mdapendalu anwaisal to determne+m vane. "Pennsylvania 12/31/2008 Accurate Condition Appraisal Change Conditbn Accurately aDDralsing [he condllion of a vehicle Is an important asDect'm Oekermining its Blue Book value. Taking our 16 yuertion condllion guiz will ensure you know the corrett condllion rating. ' NEXT STEPS. Free CARFAX record check Search used Cars 4i?BB8 Ke/IPY Blue Book CO., (n [. All ri9hrs rPSPrv[0. I/3/10v9-I/B/1009 EOltian, Tne sperl/k inrvrmaNOn repulre0 [O determine NIe value ror thi.5 partifular vehkle was s uVplretl Gy NIP pPrSOn 9MNDNng klus /epvrL Venk/e va/uaNOns are oVlnbns an0 may vary hvm veN[le to veh/c/e. Acrua/ valuaNOnz will vary Dazed upon arker mnd/!Ions, spPCi/kationt, vehicle condlFOn yr oNer partkular rtrmmstanas pertinent to this partl[ular vMkle or IhP transacrlon or the yarNes fa Nle f/ansaR/on. Tills /epor! Is IntenQea ror the IDdlvldual use of Ne person penaraHn9 tNS report vnly cord shall not be sultl ortranvni[[e0 fo anvMtr pm[y. Kel/ey Blue Book assumes no rciponsNi/iry for errors m amrssa s (v.09012J Home New Cars I IIS¢J Carf 10.¢searclt 1 EaVlure "., N¢Wf 8 Reviews Reatly To Buy i Classihed. I Loans C Insuranc¢ I AUOU[ us .ateers fAQ lontact LIS 9'de Flzp FIedN CPnt¢r gnvertls!ng N9P® MoDlle Auto Show lq quto Sbow De[rolt Au[o S;row Linking Policy Prnacy Polity CvM^9ht &Trade,marYZ T¢rlto nl ServlR A 1995-3008 Kelley &ue 9ook Co., Inc. Yage 2 of L http://www.kbb.com/KBB/UsedCars/PricingReport.aspx?Yearld=2002&Mileage=39079... 12/31 /2008 ~~ J_.E1W An Estate Planning and Elder Law Firm 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 wwwHazenElderLaw.com rr~.: (71'1) 541F4332 Marielle F. Hazen, CEI.A" Brix: (717) 540-4313 Marci S. Milleq Aaeociate January 7, 2009 CERTIFIED MAIL N ° ;. Register of Wills ~ a Cumberland County Courthouse =~ ~ z ` . One Courthouse Square , c~3~ i ~ . , ~;~ ~' Carlisle, PA 17013-3387 g~~ ~ C~, <_r? Z _ -` i Re: Estate of Ida Jane Smith ~ ~ Q _"c`~ . _ ~ ~' -- File No.: 21-08-1115 r ~- ~ , , Social Security No.: 168-26-5530 Inheritance Tax Return To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-referenced Inheritance Tax Return and Inventory, along with a copy of the first page of the Inheritance Tax Return. Please date stamp the first page of the return and a copy of the Inventory and return them to my office in the enclosed self-addressed envelope. Also enclosed is a check for the filing fee in the amount of $30.00 and a check for the Inheritance tax in the amount of $13,807.96. If you have any questions or require any additional information, please do not hesitate to contact me. Sincerely, !~ Q Io Corinne Eggers Woodhouse Paralegal Enclosures cc: Brian Smith, Exec. *Certihed Elder Laur At[oiney by the NaKona[ Elder Lam Fourzdation as authorized by the f'enrzsylaania Supreme Court