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HomeMy WebLinkAbout01-20-09 (2)s • J 1505607120 -- REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code veer File Number IN Po Box.2aosoi HERITANCE TAX RETURN Harrisburg, PA 17128-0601 2 1 0 8 W 0 1 8 4 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 207126739 01222008 01011924 Decedent's Last Name Suffix Decedent's First Name MI FIGUEIRED~ MARY (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 ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ ® 8 Decedent Died Testate ^ (Attach Copy of Will) ~ Decedent Maintained a Living Trust (Attach Copy of Trusl) g. Total Number of Safe De osit Boxes - p ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11, Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: N ame Daytime Telephone Number JOSEPH G. MANIACI 21533?~626 Firm Name (If Applicable) `-' O ~" - - REGISTER OF ~~~ USNLY {`', "' 1 MANIACI CICC~TTA & SCHWEIZER , ~ First line of address ~ ~ -` ~ Q ~J J ~ "' '? ..~ 6 7 2 0 FRANKFCRD AVENUE .~:_~`; ~' ~ - . Second line of address , ,~ N - `- W City or Post Office Stat DATE FILED e ZIP Code PHILADELPHIA PA 19135 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct a complete. Declaration of preparer othQr than the personal representative Is based on all information of which preparer has any knowledge. S ATURE OF PER N RESP NSIBLE FOR FILING RETURN ~' DATE lF ~~` JOSEPH M. FIGUEIREDO ( Q (~ ADDRE 19 WESTGATE DRIVE, MT. HOLLY SPRINGS, PA 17065 SIGNATURE PREPA OTHER THAN REPRESENTATIVE DATE `~-~~ ~; ~~~ JOSEPH G. MANIACI l_ ~ ~~ p 9 ADDRESS ~. _ 6720 FRANKFORD AVENUE, PHILADELPHIA, PA 19135 Side 1 1505607120 1505607120 J r y J 1505607220 REV-1500 EX oeoeaem~s Name: F I G U E I R E D O, MAR Y RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... ... 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ........... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ........... .. 7, 8. Total Gross Assets (total Lines 1-7) ..................................................................... .. g, 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11. 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. Decedent's Social Security Number 207126739 280,000.00 18,328.82 74,533.54 372,862.36 - - - 18,196.82 743.82 18,940.64 353,921.72 353,921.72 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 5 3, 9 2 1 7 2 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505607220 Side 2 15,926.48 15,926.48 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: FIGUEIREDO, MARY STREET ADDRESS 19 WESTGATE DRIVE CITY MT. HOLLY SPRINGS STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty 16,672.50 796.32 File Number 21 - 08 - W0184 (1) 15,926.48 Total Credits (A + B + C) (2) 17,468.82 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 + 5A. This is the BALANCE DUE. (5) (5A) (5B) (3> 0.00 (4) 1,542.34 0.~~ Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No -- a. retain the use or income of the property transferred :.................................................................................. ~J x b. retain the right to designate who shall use the property transferred or its income :.................................... ~^ [' c. retain a reversionary interest; or .................................................................................................................. ^ x d. receive the promise for life of either payments, benefits or care? .............................................................. ^_ L~_ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ x^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^__ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 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. SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FIGUEIREDO, MARY FILE NUMBER ,21 -08-W0184 -- - - - All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 REAL ESTATE: 726 SOUTH 2ND STREET, PHILADELPHIA, PA 19147 280,000.00 (SEE REAL ESTATE APPRAISAL ATTACHED) TOTAL (Also enter on Line 1, Recapitulation) ~ 280,000.00 t ~ COMMONWEALTH OF PENNSYLVANIA ~' INHERITANCE TAX RETURN RESIDENT DECEDENT __ - --r .._.__. ESTATE OF FIGUEIREDO, MARY SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 -08-W0184 ._~_ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 POLICE AND FIRE FEDERAL CREDIT UNION -IRA C/D NO.: 143630 15,638.85 2 POLICE AND FIRE FEDERAL CREDIT UNION -IRA C/D NO.: 195762 2,689.97 TOTAL (Also enter on Line 5, Recapitulation) ~ 18,328.82 SCHEDULEF COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPER 1 I '~ INHERITANCE TAX RETURN II 1 R R 11 RESIDENT DECEDENT ESTATE OF FIGUEIREDO, MARY FILE NUMBER 21 - 08 - W0184 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT JOSEPH M. FIGUEIREDO 19 WESTGATE DRIVE SON q. MT. HOLLY SPRINGS, PA 17065 JOINTLY OWNED PROPERTY: --- ITEM - LETTER DATE C~F~SCRlPTlO~ C~F PRO~ERTY Include name o Inanaal Ins I u Ion an bank account number DATE OF DEATH % OF NUMBER FOR JOINT TENANT MADE ' JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET I DECD'S NTEREST +estate. , 1 A. 09/22/1987 POLICE AND FIRE FEDERAL CREDIT UNION - 2,393.71 ', 50% '~~ S1 (SAVINGS) ', 2 A. ' 09/22/1987 POLICE AND FIRE FEDERAL CREDIT UNION -', 5,082.83 '', 50% S4 (CHECKING) ', ' ' 3 ~ A. ~I 09/22/1987 , POLICE AND FIRE FEDERAL CREDIT UNION ' 3,113.04 ', 50% ~~; S5 (MONEY MKT.) ', 4 A. ~ 09/22/1987 POLICE AND FIRE FEDERAL CREDIT UNION ' 106,281.26 50% ', ~ S25 (PREMIUM YIELD) ', 5 A. 09/22/1987 POLICE AND FIRE FEDERAL CREDIT UNION -'', 21,337.97 ' S0% ' ' ~ C/D NO.: 166506 ' i ' ' 6 ', A. ~ 09/22/1987 POLICE AND FIRE FEDERAL CREDIT UNION -'', 10,858.24 ' 50% ', ' ~, C/D NO.: 260205 DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1,196.86 2,541.42 1,556.52 53,140.63 10,668.99 5,429.12 TOTAL (Also enter on line 6, Recapitulation) 74,533.54 SCI-EDULE H COMMONWEALTH OF PENNSYLVANIA r~.71~ w~..l~ INHERITANCE TAX RETURN A r1AAIw11CT~ AT1~ /C MG~'~ RESIDENT DECEDENT /"~LA~~ ~rh7 ~ rW ~ ~YG L-LJv7 ~ ~7 ESTATE OF FIGUEIREDO, MARY Debts of decedent must be reported on Schedule I. - - - -_ - --- ITEM NUMBER+FUNERAL EXPENSES: DESCRIPTION A. 1 FUNERAL 2 'FUNERAL FLOWERS 3 ;FUNERAL LUNCHEON I 4 'CEMETERY 5 '' HEADSTONE/ENGRAVING B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions ~I I' Social Security Number(s) / EIN Number of Personal Representative(s): Street Address FILE NUMBER 21 -08-W0184 AMOUNT 10,240.00 525.00 1, 741.74 1,130.00 185.00 City State Zip j Year(s) Commission paid 2. Attorney's Fees MANIACI, CICCOTTA & SCHWEIZER 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. Street Address City State Zip ~ Relationship of Claimant to Decedent Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 5. Accountant's Fees 6. i Tax Return Preparer's Fees i 7. i Other Administrative Costs 1 ,HOMEOWNER'S INSURANCE (3 MONTHS) 1,500.00 472.00 329.50 TOTAL (Also enter on line 9, Recapitulation) 18,196.82 SchCe_du~le Hu' COMMONWEALTH OF PENNSYLVANIA ' ~ -^7~--_ ,-'--- INHERITANCE TAX RETURN ~~~ ~ ~~~~ RESIDENT DECEDENT __ ESTATE OF FIGUEIREDO, MARY FILE NUMBER 21 -08-W0184 2 REAL ESTATE APPRAISAL 175.00 3 ~ LEGAL ADVERTISING (SENTINEL $111; CUMBERLAND COUNTY LAW JOURNAL 186.00 '~, $75) ~ 4 ', 2008 PROPERTY MAINTENANCE FEES, SNOW REMOVAL, EXTERMINATING, 1,501.58 ' ETC. FOR 3 MONTHS FOLLOWING DEATH 5 MISCELLANEOUS (TRAVEL, POSTAGE, PHONE) j 211.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS ~' INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FIGUEIREDO, MARY Include unreimbursed medical expenses. FILE NUMBER 21 -08-W0184 -_- - -- - - ITEM _ _ --- _ _ __ NUMBER DESCRIPTION AMOUNT 1 VISA (DEBT) 72.13 2 WATER/SEWER/UTILITIES 600.69 3 VERIZON 71.00 TOTAL (Also enter on Line 10, Recapitulation) 743.82 • REV-1513 EX+ (9.00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FIGUEIREDO, MARY RELATIONSHIP TO NUMBER j NAME AND ADDRESS OF PERSON(S) DECEDENT RECEIVING PROPERTY oo Not ust Trustee(s) I. ,.TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 'JOSEPH M. FIGUEIREDO ;SON 19 WESTGATE DRIVE j MT. HOLLY SPRINGS, PA 17065 2 MARY JO PASQUARELLO SON ', 423 DEER PATH AVENUE LEESBURG, VA 20175 !~ 3 ~ MANUEL J. FIGUEIREDO SON 2942 WALNUT STREET COLMAR, PA 18915 II I FILE NUMBER 21 -08-W0184 SHARE OF ESTAT~AMOUNT OF ESTATE (Words) ~ ($$$) 1/3 OF RESIDUE PLUS SCHEDULE F ITEMS 1/3 OF RESIDUE i 1/3 OF RESIDUE I i Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. ANON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0,0~ LAST WILL OF MARY FIGUEIREDO I, MARY FIGUEIREDO, of 6325 Mershon Street, in the City and County of Philadelphia, Commonwealth of Pennsylvania, do hereby make, publish, and declare this as and for my Last Will and Testament. FIR T: I revoke. all Wills and Codicils thereto heretofore made by me and direct that all my just debts and funeral and testamentary expenses be paid as soon after my decease as conveniently may be done. SE OND: All the rest, residue, and remainder of my estate, both real and personal, whatsoever. and wheresoever, I give, devise, and bequeath to my children, JOSEPH M. FIGUEIREDO, MARY JO PASQUARELLO, and MANUEL J. FIGUEIREDO, in equal shares, share and share alike. If any of my said children should predecease me, then in that event, 1 direct that the share of said deceased child shall be distributed to the children of that deceased child, in equal shares, share and share alike. THIRD: Should my son, JOSEPH M. FIGUEIREDO, predecease me, then I appoint my daughter-in-law, PATRICIA FIGUEIREDO, as Trustee for any of his children who are then under the age of twenty-one (21) years. Should my daughter, MARY JO PASQUARELLO, predecease me, then I appoint my son- in-law, FRANK PASQUARELLO, as Trustee for any of her children who are then under the age of twenty-one (21) years. Should my son, MANUEL J. FIGUEIREDO, predecease me, then I appoint MARYANN as Trustee for her daughter AMY and I appoint GINA as Trustee for her children ALEX and HOLLY, if any of them are then under the age of twenty-one (21) years. F URTH: I direct. that the legacy or share of real or personal property falling to any minor under the age of twenty-one (21) under the provisions of this my Will shall be retained by my Trustee, in trust, to invest and reinvest the same, to collect the income, and after paying all expenses incident to the management of the Trust, to use and apply as much of the net income and principal as may be necessary in the sole discretion of my Trustee for the minor's support, well-being and education, and that the balance of principal and any accumulation of income remaining in the' hands of the Trustee be paid to the minor upon attaining the age of twenty-one (21) years. I direct that such payments for maintenance and education shall be made without the intervention of a guardian, and the receipt of such person as may be selected by my Trustee to disburse such payments shall be a sufficient acquittance. FIFTH: The Executor of my estate shall have full power to sell, dispose, mortgage and convey any or all of my real and personal property at public or private sale, for such prices and upon such terms as to cash and credit as to him may seem best; and generally to exercise in respect to any property at any time constituting part of my estate all right, powers and ;1i k privileges which might or could be exercised by one owning such property absolutely and in his own right. IXTH: I nominate, constitute, and appoint my son, JOSEPH M. FIGUEIREDO, Executor of this my Will, without bond in any jurisdiction in which he may serve: If my said son cannot serve for any reason whatsoever, then I appoint my daughter, MARY JO PASQUARELLO, but if she cannot serve for any reason whatsoever, then I appoint my son, MANUEL J. FIGUEIREDO. All to serve without bond in any. jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ;~ day of ~.,Q,~,C,~,~ , 2000. SEAL Mary Figueiredo SIGNED, SEALED,. PUBLISHED, and DECLARED by the above named Testatrix, MARY FIGUEIREDO, as and for her Last Will, in the presence of us who at her request, and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ~~ ~e~ ~o~J JJ e: ~e -~Ja V'~ ~~ v-~ L. e ~S~L ~t rq , ~~ .z ~ } ''~ _ - ~,~,. RESIDENTIAL ESTIMATE OF VALUE 726 S. 2ND STREET PHII,ADELPHIA, PA RESIDENTIAL ESTIMATE OF VALUE REGISTERED OWNER ADDRESS: REQUESTED BY: LOT SIZE: GARAGE: The estate of Mary Figueiredo 726 S. 2nd Street Joseph Maoiaci, Attorney 14' by 60' None ASSESSMENT: $24,864 ZONING: Residential, Apartments PURPOSE OF APPRAISAL: To egtnnate the fir market value of the unencumbered suzgle interest in the subject property with all improvements thereto as of this date. *************~*****~~****«****~***~**************~**********«~~~x«x~*xs*~**~** SITE IlVIPROVEMENTS: There is public water and sewer into the property. Police and Fire are provided by the City of Philadelphia. NEIGHBORHOOD DATA: The properly is located in an Urban area composed of single f unify homes. The area is depreciating in value and demand for available hour is fair to poor. The property is about 1!2 mile to the nearest grammar school, l m~e to the nearest high school, and about 1/4 ms7e to major highway access. PROPERTY DATA: The property is a three story row home of brick cor~shuction with a fiili basement; it has been conversed to two apartments. The basement level is builder's finished and houses the heating systems and laundry faalities. The first unit consists of two stories, five rooms and a foil bath; the uppermost unit (3rd floor) consists of three rooms and a f ill bath There are two older gas fired hot water heating systems, two 30 gaDon domestic hot water heaters, and two 100 AMP electric services, each entering a 100 AMP box complete with circuit breakers; the age al'the roof was unknown, with no signs of interior stains. BUII,,DING DATA The basement level is of parged stone foundation INTERIOR in fair condition. There are exposed wood beams, and a cement Boor. There is a laundry hookup. The main level has a common entry foyer, the first unit consists of a living room, middle sitting room/parlor and kitchen with a 4 burner gas range, oak overhead and base cabinets, dishwasher, stainless steel sink, disposal and formica counters and backsplash. There is a set of stairs to a second story with a large rear bath with older tub and tub surround and an older vanity sink;, there are two fiill bedrooms. The uppermost level consists of a from bedroom with 2 closets, a middle I'iving room and an older kitchen with wood base and overhead cabinets, dishwasher, stainless steel sink and formica counters and backsplash and a four burner gas range; there is a small 3 piece bath with older vanity sink and tub with surround. BUII.,DING DATA: The property is made of red brick construction in EXTERIOR adequate condition. There are mostly older inrterior .double hung metal windows with triple track storm and screens. There is a small fenced deck off the 3rd level unit. The front curbing has sunk; the sidewalk is in adequate condition and there is a metal entry door to ~e basemend **~***************************s***********~***~*«*«*~********************~* COMPARATIVE PROPERTY INFORMATION: AREA DUPLEXES CURRENTLYFOR SALE: 1)15l 0 S. 2nd Street currently active on the market for 210 days at an asking price of $289,900. This is a two story row townhouse converted to two apartments, a one bedroom and a two bedroom unit. There are separate utilities; the upper level is a bi-level apartment with a rear exterior deck. AREA DUPLEXES RECENTLY SETTLED: 1)1150 S 12th Street....... SOLD for $280,000 in October, 2008. This was a three story brick townhouse converted to two apartments; a one bedroom and a three bedroom unit. It has new kitchens, most new windows and a two car garage. 2)1158 S 13th Street.......SOLD for $283,250 in October, 2008. This was a three story brick townhouse converted to two apartmeirts; a one bedroom and a two bedroom unit. Described as totally renovated over the past 4 years rt features central air, a rooftop deck and a garden patio. 3)1224 S 2nd Street.......SOLD for $313,000 net price in March, 2008. This is a three story townhouse converted to two apartments; a one bedroom and a two bedroom unit. There is also no garage but it has a four car rear parking area, all ut8ities are separate with central air. The upper unit has a large deck off the kitchen. ***«*x**********~~***********~**********************«****~***~***«****s***** COMMENT: Market value is determined as the highest price estimated in tens of money which a property w~! bring ~ exposed for sale on the open market allowing a reasonable time to find a buyer, who buys with knowledge of all the uses to which it is capable of being used. The subject property is centiraUy located in a demandable area. Improvements have been added over the years m upgrading, but much ~' it is now dated and the materials used were below grade. There is no designated parking nor garages which would have helped increase it's value. The separate ut~ities help, but much of that is also dated. Finally, the building square footage is significantly smaller than much of the surrounding area properties. After careful inspection and euamination of the property, as well as the available data, it is my opinion that given adequate exposwe to the, open market, the current and fair market price for this property as ~ the 2008 calendar year would be $280,000. *****************~****~**~*****~******~«**~*********ss**«*************s****« CERTIFICATION: I, Paul J. Waldowski, hereby certify that I have personally inspected the property and have no present or cornemplated interest therein No importarn factors effecting value of this property were lmowingly overlooked or withheld. I further certify that to the best ~ my knowledge and beliefs, the statements and opinions contained herein are correct as set forth ~cw~~ Paul J. Waldowski Associate Broker, Lic# AB-04I 783-A Broker/Appraiser, Lic# BA-003452-L January 8th, 2009 1CeSUllS - 1iCJ/1VL RE/MAX Millennium-Huntingdon Valley TREND Realty Records Detailed Report courtesy of: Paul Waldowski 1 of 1 Total Properties 726 S 2nd St Philadelphia, PA,19147~402 ~Phiiadelphia, Philadelphia County Summary information ri~G 1 Vl L Office: 215-379-1100 Direct: 215-379-8200 E-rrrail: Pwal24t~aol.com Owner Joseph M Figueriredo 8 Mary Prop Class Residential Owner Addr 19 Westgate Dr Record Date 02/22N972 Owner City St Mount Holly Springs, PA Settle Date 0212211872 Owner Zip+4 17065 2009 Sale Amt S1 Owner Cr Rt 0003 Annual Tax $2,065 Geographic toformation High Sch Dist Philadelphia City Lot 90 Neighbofiood None Available Latitude 39.94013 Ward 02 Longitude 75.145998 Taxid 023106000 Census 0018A02 Tax Map 4S22 assessment 8~ Tax information Tax Year 2008 Taxable Bldg Asmt $17,742 Asmt As Of 07/2007 Municipal Tax $864 Taxable Total Asmt $24,864 Assessors Total Mkt $77,700 School Tax $1,191 Total Land Asmt $7,122 Mkt Val As Of 07/01/2007 Annual Tax $2,055 Total Bldg Asmt $17,742 Taxable Land Asmt $7,122 Total Asmt $24,864 Lot Characteristics Frontage 14.00 Sq Ft 840 Zoning R10 Depth 60.00 Acres 0.02 Topography Level Building Characteristics Bldg Sq Ft 1,608 Res Design 3+ Story Exterior Masonry Res Type Row/TwnhselCluster Stories 3.00 Codes & C3escriations Land Use (U50) Res: Apt(s) Converted Row, 3 Sty, Masonry Exempt Desc None Transaction History (Complete) Record Date 2/22/1972 Sale Amt $1 Settle Date 2/22/1972 Sale Remarks: Nominal Owner Names: Joseph, M Figueriredo ;Joseph, Mary Record Date 2/1/1972 http://taxwebwlbs2.trendmis.com/RR/ReportlDetailed.asp 2 /8/2009 KeSLUTS - 11C~riL ~ . rttgc t ui ~ Owner Names: Figuehri sdo, Joseph M Owner Remarks: PlusSpouse Mort Rec Date 11/22N988 LenderName Atlantlc Flnartcial Federal Mort Amt X6,850 Due Date 11/22/1988 Remarks: Conv Mort Rec Date 3H11982 LenderName Phlla Police ~ Fire Federal Credit Union Mort Amt 520,000 Due Date 3/1h982 Remarks: Conv O 2009 TREND MLS -The data on thin repoR is compiled by TREND from various pubAc and private sources. The data on this repoR is not a legal flood determination. Errors may exeat in any field on this report, including owner's name, tax amounts, mortgage history and prnpeRy charaaerisfics. Verify the aaxrracy of aA data with the county ar munidpaAly. Generated: i/8/2l>a9 2.17:17 PM htfi://taxwebwlbs2.trendmIs.com/RR/Re~ort/Detailed.asp 1 /8/2009 riiu~ ivicluuct i.isuir~ ncNvir. rtsS~ i ui ~ ~ ~ ~RFJMAX Millennium-Huntingdon Office: (215) 379-1100 Member Full Report courtesy of: Paul Waldowski Direct Phone: (215} 379-8200 1 to 1 of 3 Listings ___..... __...___ E-mail: Pwal24~' ad_wm 1510 S 2nd St, Philadelphia, PA 19147 MUL ACT $289,90 MLS #: 5369804 Total Units: 2 MLS Area: 18147 Type: Row/TowNClu 19147 # Stories: 3.0 County: Phlladelpltla Design: Duplex Tax ID #: 011071900 Age: 8.i NC: N Subdh-! Nei: Pennsport ApSgFt: 1,200 3choo! Dist: Philadelphia #Eff Units: -High: ;If1 Br Units: -Middle: #26r Units: - Eiem: #38r Units: intemet: Y / Y ....... Directions Cross Street: Dicksinson St Map Grid: 8103A8 Tax Information Lot Information Insulation RE TaxeslYr. 844 / 2008 Acr/SgFt 0.02 / 872 Land Use 050 Zoning R10A R-Factor Coil Assessment 10208 Lot Dim 14X68 WaterFr~tt N R-Factor Wall Financial Infiormation Gross Ann Inc Gross Rent Must Ann Heat Exp Ann Ins Exp Total Ann Exp $844 Cap Rate Ann kBec Exp Ann t1lMaint Exp Net Operating Inc Ann WMSwr Exp Ann Other Exp Unit Information _ .. Unit # Rooms Bedrooms Ful! Baths Part Baths Square Feet Occ~led Rent LeaselExp 1 3 1 1 0 Y 600 Month To Month 2 6 2 1 0 N Vat~rtt Features HeatinglCooling/Utilities: GasHeat, NoA/C, GasHotWater, PubkcWater, PubC~cSewer, Garage(s) 8 Parking: NoGarage, StreetParkng interior. PatlialBsmnt, Nolaundry, NoModifslUnk Exterior: BrickExt, Other. FeeSimple Remarks _ ... Public: Separate entrance to basement outside, separate ut6lkes and owner past' water. fiitst floor one bedroom, full bathroom, eat in kilchen..second and thins floor are two bedroom bi-level apartment with modern eat in kitchen with sliding doors to rear deck, full modem bathroom, third floor has two bedrooms, great investment opportunity... Brokerage Information ~ Spectrum Realty SPECTRUM (215) 389-2222 SBr. 3 OPr 5289,900 ListAgent: Mario Tropea Jr 184373 (215) 389-2222 BBr. 3 LDt: 06/16/2008 CoListAg: Appt Phone: TBr: Show: Poss: Agmt: ER OMD: Sign: Y DVB: N LMD: 06/16/2008 Bklrtt: N LBan: DOM: 207 Owner: see Ester Disclosure: PrExc: N PMP: 207 ®Copyright 2009 TREND -Information originates from TREND or other MI.Ss as identified. Ap formation, regardless of source, is not guaranteed and should be independently verified. Created: 01108!09 0222 PM. http://www.trendm ls.com/MLS/Report/PrintMemberListingReport.aspx?reportID=1 &viewAll~&printCri... 1 /8/2009 ilLll 1V1G1i111G1 Ll:1Wl~, 1tG~ulL YBge 1 Of j y . REMIAX Millennium-Huntingdon Oific:e: (21~ 379-1100 Member Ful! Report courtesy of: Paul Waldowski Diced Phone: (215) 379-8200 2 to 2 of 3 Listings , _ _ .....__ E-maH:, pwat2'4~aolcom __1150 S 12th St, Phiiadelphia,_PA 19147 ~ _ _ MUL STL $280,000 MLS #: 53665 ML8 Ar+~: 19147 19147 County: Philadelphia Tax ID #: 021695300 Subdiv / Nei: Phila {south) School Dist: Philadelphia -High: - Middle: - Elem: Total Units: 2 Type: Row/Town/Clu # Stories: 3.0 Design: Duplex Age: 999 NC: N ApSgFt: 2,040 #Eff Unffs: #1 Sr Units: #28r Units: 4/3t3r Unfls: Internet: Y / Y directions Take Washington Ave, Turn Left onto Sauth 12th Street Cross Street: Federal Street Map Grid: 8102D5 Tax lnfarmatiom ~ ~ Lot Information ~ ~ Insulation . . RE TaxeslYr: 1230 / 2008 Acr/SgFt 0.02 / 1,O6i land Use U50 Zoning R10A R-Factor Ceit Assessment 14880 Lot Dim 17X62 Waterfront N R-Factor Wall Financial information Gross Ann inc Gross Rent Mult Ann Heat Exp Ann Ins Ex P Total Ann Exp 51,230 Cap Rate Ann Elec Exp Arm Maint Exp Net Operating Inc Ann Wtr/Swr Exp Ann Other Exp Unit (reformation .. lJnit # Rooms Bedrooms Fuli Baths Part Baths Square Feet ~ Occupied Rent Lease/Exp 1 1 1 0 N 500 Vacant 2 3 1 0 N 760 Vac;artt Features ..... ......... Hea6ng/CoolinglUtilities: GasHeat, WaIl/WndowAC, GasHotWater, PublicWater, PubicSewer,100-150AmpQ Garages) S Parking: 2-CarGarage, DetachedGar, 2-CarParking, StreetParkng Interior. FullBasement, TifeFl, Basement, Garage, HookupLaundr, NoModifsNnk Exterior. BrickExt, FlatRoof Other: Average+Prop FeeSimple, ConventFin Remarks ~~ Public: Nice Comer Row House in Sauth Philly! Move in condition! New~IGtchen, Mast New Vlftndow, Ceramic on the 1st and 2nd floor, Nice Side Deck, Close to Super Market and Public Transportation. Bring in offer! Easy to Show. Brokerage Informaton ` ~ Foundation Realty' Group, Inc FNDTNGP (215) 923-5400 $Br• ~ OPr. 5269,800 ListAgent: Jenny Chong 60006782 (Z15) 923-5400 BBr. 2.5 I.Dt: 06/10/2008 CoListAg: Appointment Phone: (215) 923-5400 TBr. Show: After office hour, call List~tg Agent: Cell Phone# 267-236-4352 Show: CaIIToShow, OwnerPresent Pons: 30-90DaysPos Agmt: ER OMD: 09/09/2008 Sign: N DVB: N L.MD: 11/132008 Bldnt: N LBon: QOM: 92 Owner. Could be you "." Disclosure: PrExc: N PMP: 92 _.. Contract 8 Settlement information .. _. Ity p SellOffice: Foundation Rea Grou ,Inc FNDTNGP (215) 923-5400PDt: 09/08/2008 LPr: $249.900 Se1lAgent: Jack Xiaa 60006689 (215) 923-5400 SDt: 10/30/2008 Financing: Conventional Sell Conces : N ®Copyright 2009 TREND -Information orfginates from TREND or other MLSs as identified. All information, regardless of source, is not guaranteed and should be independently verified. Created: 01/08/09 02:22 PM. http://www.trendmis.com/MLS/Report/PrintMemberListingReport.aspx?reportID=1&viewAll~&printCri... l /8/2009 Exterior Front 11U1L l~'1W11LKd 1+1JL111b' lt~rlJV1L ~ 1 ~'G ~ Vl J RE/MAX MUlennium+luntingdon Offioe: (215) 379-1100 Member Fuil Report courtesy of: Paul Waldowaki Direct Phone: (215) 379-8200. 3 to 3 of 3 Listings _____,___ ._ E-mad: Pwa124~.oom __ 1158 S 13th St, Philadelphia, PA 19147 ___4_~_ MUL STL ______$283,254 MLS #: 5412390 Total Units: 2 MLS An3a: 19147 Type: Row/Town/CIu 19147 # Stories: 3.0 County: PhiladNphia Design: Duplex Tax ID #: 021611500 Age: 85 NC: N Subdhr/ Nel: Phila (south) ApsgFt: 1,767 Scholl Dist: Philadelphia #Efi' Units: -High: #1 Br Units: 1 - Middle: fx28r Units: 1 - ~~~ #3Br Units: ' lnbmet: Y / Y Directions ~_ ~ ~~ Cross Str+eel^ Federal Map Grid: 8102D5 Tax Information Lot Information insulation .. . .. .. . RE TaxesiYr. 939/2008 AcNSgFt 0.02 / 903 Land Use U50 Zoning R10A RfacMr Ceil Assessment 11360 Lot D6n 17X53 wabrfront N R-Factor Wall Financial Information Gross Ann inc ..520,100 ... (BOSS Rent Molt 14.09.. Ann~Heat Exp .. Ann Ins Exp... 51,500 Total Arm Exp 53.389 Cap Rob 5.90 Ann Elec tarp Arm Maint Exp 5500 Net Operating Inc 616,711 Ann Wtr/Swr Exp 5450 Ann Other Exp t}nit Information _ ..... ..Unit # Rooms Bedn~oms. .~Full.Baths ~ .... Part Baths ....Square Feet ......Occupied .Rent . LeaselExp 1 1 1 0 Y 675 03/31/09 2 2 1 1 Y 1000 09/30/08 Features . . Heating/CoolingNtilittes: GasHeat, CentralAtr, GasHotWater, PubiicWater, PubNcSewer, Garage(s) 8~ Parking: NoGarage, StreetParkng, PermitPartvtg trrbrior. FuNBasement, WasherlnUnit, DryerlnUnit, NoModifslUnk Exterior. StoneExt, Ott>~: Average+prop FeeSimple Remarks .... Public: ~ Wonderful opportturity in the booming East Passyunk Square neighborfioodlt This kyur malntenani~ duplex was totatly renovated approximately 4 years ago. The first floor 1 bd/1 ba unR has access b baserrtent and rear patio garden, and features central air, washer/dryer, and dishwasher. The upper floor 2 bd/1.5 ba bi-level unit has a magnifit~rtt roof deck, Iarge eat-in kitchen, andwasher/dryer and is great for. an owner~ccuparrt. Gas and electric are separately metered and each unit has its own HVAC and hot water heater. Brokerage Information Prudential_Fox & Roach Reakors-Wa~ut ~ ~ PFR-WALLA ~ (215) 627-6005 SBr OPr: 6299,0 ListAgent: John Brown 178376 (215) 440-8173 BBr. 3 LDt: 093/2008 CoListAg: Sean Kaplan Appointment Phone: (877) T37-7489 TBr. Show: Call-877-737-7469 For Showings Show: LAMustAccSttw, 24HrNoticShw Poss: NegotPoss Agmt ER OMD: 09/30/2008 Sign: Y DVB: N LMD: 10h6/2008 Bktnt: N LBon: t>OM: 28 Owner. See Broker Disclosure: PrFatc: N PMP: 162 Contract & Settlement Information .. SellOffice: Prudential Fox & Roach Realtors-Southampton PFR-SO (215) 355-5100PDt: 09/30/2008 LPr: 6299,900 SellAgent: Gregory Benson 60018891 (609) 502-7444 SDt: 10/15/2008 Financing: Conventional Sell Conces: N O Copy~ht 2009 TREND -Information originates from TREND or other MLSs as identified All information, reganiless of source, is not guaranteed and should be independently verified. Created: 01/08/09 02:22 PM. http://www.trendmis.com/MLSIReport/PrintMemberListingReport.aspx?reportID=l 8cviewAll~&printCri... 1/8/2009 ' - L lull 1V1G111UG1 LlAUllg twG}wit !"ii}~'C 1 Ul 1 RE/MAX Millennium-Huntingdon Office; 1 378..1100 Member Full Report courtesy of: Paul Waldowski Direct Phorre: 0215) 379-8200 1 to 1 of 1 ListincLs E-map: ~ad.com ___ 1224 S 2nd St, Philadelphia, PA 19147 ~_ MUL STL $322,000 Total Units: 2 Type: Row/Town/Clu # Stones: 3.0 Design: Duplex Age: 90 NC: N ApSgFt: 2,288 #Eff Units: #18r Units: 1 #28r Units: 1 #36r Units: Inferrtet: Y / Y Directions Cross Street: Manton Map Grid: 8103A6 MLS #: 5122929 MLS Area: 19147 19147 County: Philadelphia Tax IO #: 021383800 Subdiv / Nei: Pennsport School Dist: Philadelphia -High: -Middle: -Elam: Exterior Front Tax Information Lat Information Insulation .. .. ... RE Taxes/Yr. 2116 / 2007 Acr/SgFt 0.04 / 1,800 Land Use ~ U50 Zoning ~ R10A R-Factor Ceil Assessment 25600 Lot Dim 18X100 Waterfront N R-Factor Wall ............... . Financial information .. ...... Gross Ann Inc 524,000 Gross Rent Molt 13.42 ~ Ann Heat Total Ann Exp 56.466 Cap Rate 5.45 Ann Elec Exp 5300 Ann Maint~ ~~~ . ~ sl,zoo Net Operating Inc 517,534 Ann WtrlSwr Exp 5450 Ann Other Exp Unit Information ... " . _ . _ _ _ Unit # Rooms Bedrooms Full Baths ~ ~ Part Baths Square Feet ... .. .. . 1 1 1 0 ~ R000 Month Teo Month 2 2 1 0 Y 1000 Month To Mortfit Features ..............._............. _.. .......................... _..... . ................... .. Hearing/Cooling/Utilities: GasHeat, CenttalAir, GasliotWater, PtiblicWater, PublicSewer. Garage(s) & Parking: NoGarage, 4-CarParking Interior. PartialBsmnt, WasherlnUnit, NoModifs/Unk Exterior. BrickExt, Other: FeeSimple Inclusions: Two Refrigerators One Washer ~ Dryer Remarks _ ...................._._.... _. Public: Great duplex in Pennsport with four car parking b~ the rear. First floor ur~t has a large garden, gas heat and central air cond. Bi-~vel two bedroom upper unit has a large deck off the kitchen. A!I utilities are sep. also with gas hea# and central air. Finished basement area used by first floor apt Thls house could easily be converted ~ a four bedroom home with two full baths. ..._ .. Brokerage information Philadelphia Realty Exchange PHILEX (215) 545-8111 SBr. 2.5 OPr: $359,900 ListAgent: John Pemo 122863 (215) 545-8111 BBr: LDt: 09/1312007 CoListAg: Office Phone: (215) 545-6111 TBr. Show: Show: CaIfToShow, LAMustAccShw, 24HrNoticShw, Agent: ER OMD• 03/01/2008 TenantOccShw Poss: Owner: Frank J Dattilo Contract & Settlement information _. _ SeilOffice: William Festa Realty SellAgent: Lauren H. Herlich Financing: Exchange Sign: Y DYB: Y LMD: 03/30/2008 Bklnt: N LBon: DOM: 171 Disclosure: PrExc: Y PMP: 342 FESTAR (215) 271~000PDt: 03/01/2008 LPr. 3339,000 60028177 (215) 271-3000 SDt: 03/28/2008 Sell Conces: Y 59,000 Bldg repairs m Copyright 2009 TREND - Infonmation originates from TREND or other MLSs as identified. AA information, regardless of source, is not guaranteed and should be independently verified. Created: 01/08/09 02:38 PM. http://www.trendmis.com/MLS/Report/PrintMemberListingReport.aspx?reportID=1 &viewAll=O&printCri... 1 /8/2009 Boaxn of n~cTOxs Anthony LaRosa, Chairman Tha®as F. Allen, Yce Chairman John H. Richardson, Vice Chairman Wlliiam A. Myers, Secretary John LaRosa, Treasurer & CEO John J. Finley, Director Maria R Della Guardia, Director NCUA Federal Share Insurance Savings Insurcd To 5100,000 POLICE FEDERAL CREDIT UNION February 5, 2008 Mr. Joseph Figueiredo 19 Westgate Drive Mt. Holly Spring, PA 17065 Dear Mr. Figueiredo: RE: Estate of Mary Figueiredo, Deceased Account No. 043978-O1 Date of Death -January 22, 2008 901 Arch Sweet Philadelphia, PA 19107 21S/931-0300 • 800/228-8801 www.p~cn.org Mitchel B. Klein senior Vice ProsidenUGenera! Counsel 215N31-2x130 Fax: 215/931-2110 E-mail: kleinm~pffcu.org Your recent request regarding the above-referenced account has been forwarded to my attention. The date. of death balances for Ms. Figueiredo's Police and Fire~Federal Credit Union account is as follows: Principal Balance Accrued Interest S1 (Saving) $2,392.26 ~ $1.45 S4 (Checking) $5,080.82 $2.01 SS (Money Market) $3,109.28 $3.76 S25 (Premium Yield) $106,156.91 $124.35 IRA Certificate No. 143630 $15,600.63 $38.22 Certificate No. 166506 $21,27386 $64.1-1 IRA Certificate No. 195762 $2,681.89 $8.08 Certificate No. 260205 $10,825.59 $32.65 All non-IIZA accounts and certificates were held jointly with Joseph Figueiredo since September 22, 1987. If you have any questions, do not hesitate to contact me. Very truly yours, _ ~~ /~ Mitchell B. Klein