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HomeMy WebLinkAbout01-22-09~ ~' 1505607120 -J REV-1500 FJ( (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 21 O 8 0 8 2 2 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 07 25 2008 05 04 192!5 Decedent's Last Name Suffix Decedent's First Name' MI NESMITH JOSEPH W (if Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS X^ 1. Original Return ^ 2. Supplemental Return ^ 4. Limited Estate ^ qa, Future Interest Compromise (date of death after 12-122) ^ X g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 1 D, spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL Name JAMES D. BOGAR Firm Name (If Applicable) BOGAR & HIPP LAW OFFICES First line of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN AND State ZIP Code PA 17011 Correspondent's e-mail address: Jbogar@bogarlaw.com ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Return Required O 8. Totaf Number of Safe Deposit Boxes ^ 1 (,Election to tax under Sec. 9~1 (A) (Attach Sch. 0) c.~ , ; ENTIAL TAX INFORMAT.I HOULD Bfi~DIRE - R Daytime Telephorli~?~ber~ - -' 71.7 7 3 7 '$ ~t61 tv REGISTER OFVW(E~'rUSE~LY - .-~ ~ ' ._ c~ l~ ~ U~ DATE FILED ~.. i :. i- ~; I. =, ,~~; _:, Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on al ation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~, ~~O `'~~,~~~~ Paul E. Nesmith ~/02 j~ ~ q ADDRESS 31 Arctali anicsburg, PA 17055 THAN REPRESENTATIVE James D. Bogar DATE ~ . ADDRESS I One West Main Stre Shiremanstown, PA 17011 Side 1 1505607120 1505607120 :~ 15D56D7220 REV-1500 EX oe~eae~rs Name: Joseph W. Nesmith Decedent's Social Security Number RECAPITULATION 1 8 0, 0 0 0 0 0 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. 1 5 , 519.81 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) ....................................................................... 8. 1 9 5 , 519.81 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 3 6 , 0 6 8 . 1 3 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 8~ 10) ...................................................................... 11. 3 6 , 0 6 8 . 1 3 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 1 5 9 , 4 51.6 8 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. 1 5 9 , 4 51.6 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 , 0 0 15. 16. Amount of Line 14 taxable 0 0 0 16. at lineal rate X .045 17. Amount of Line 14 taxable 17 at sibling rate X .12 15 9 , 4 51.6 8 . 18. Amount of Line 14 taxable 18 at collateral rate X .15 0 . 0 0 . 19. Tax Due .................................................. .................................................................. . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 0.00 19,134.20 0.00 19,134.20 Side 2 15D56D722D 15D560722D • REV-4500 EX Page 3 Decedent's Complete Address: File Number 21-08-0822 DECEDENTS NAME Joseph W. Nesmith STREET ADDRESS 608 Alison Avenue CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty 0.00 Total Credits (A + B + C) (1) 19,134.20 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (2) 0.00 (3) (4) (5) 19,134.20 (5A) (5B) 19,134.20 Make Check Payable to: REGISTER OF WILLS, AGENT ~.- PL~AS~ AN~~Al~l? THE FULi.Oy!-INra n~J~~T!CNS BY P~c:INc AN "Y" IN T!~!E APP!?OPR!ATF RI ~CKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................... 0 c. retain a reversionary interest; or .................................................................................................................. ^x d. receive the promise for life of either payments, benefits or care? .............................................................. 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ 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. ' Rev-1503 EX+(6-96) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF (FILE NUMBER Nesmith, Joseph W. l 21-08-0822 All real property owned solely or as a tenant in wmmon must be reported ffi fair market value Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, nedher being compelled to buy or sell, both having reasonable knowedge of the relevant facts. Real property which is Jointlyowned with right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Sale of Real Estate -All that certain piece or parcel of real estate having thereon 180,000.00 erected a dwelling house known and numbered as 608 Alison Avenue, Mechanicsburg, Cumberland County, Pennsylvania. The property was acquired by Joseph W. Nesmith by Deed dated August 24, 2001 and recorded August 28, 2001 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The property was subsequently transferred to the Joseph W. Nesmith Trust by Deed dated May 3, 2007 and recorded May 23, 2007 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The above-described real estate was sold pursuant to an Agreement of Sale for Real Estate dated October 11, 2008, a copy of which is attached hereto and incorporated herein. Final Settlement took place on December 10, 2008. A copy of the Deed conveying the real estate, along with a copy of the Settlement Sheet, are attached hereto and incorporated herein. The sale price of the real estate was $180,000.00, TOTAL (Also enter on Line 1, Recapitulation) ~ 180,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) ~ ~~ a ~. e PARCEL #17-24-0789-150 SPECIAL'oPARR.ANTYbEED THIS INDENTURE, MADE THE ~ (~ ~ day of ~ ~ `'~ in the year. of our Lord Two Thousand One (2001) BETWEEN o ~ ;r: „~. ~ r ~ e STEENA L SMELTZ, widow, party of the first part, GRANTOR, ~ ~" n ~ ~~;~~ N -.. ~ ~ - ~ ~ ~:.: AND ~ c c3 .. YTI --i (~l -C ~ ~ ~ -p 3Y JOSEPH W. NESMITH, single person, party of the second part, GRANTEE, WITNESSETH That the said party of the first part, for and in consideration of the sum of ONE HUNDRED THIRTY-EIGHT THOUSAND FIVE HUNIIRED AND NO/100 ($138,500.00) DOLLARS, lawful money of the United States of America, ,well and truly paid by the said party of the second part to the said party of the first part, at and before tlhe sealing and delivery of these presents, the receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, enfeoffed, released, conveyed and confirmed and by these presents does grant, bargain, sell, alien, enfeoff, release, convey, and confirm unto the said party of the second part:, his heirs and assigns SEE EXHIBIT "A" ATTACHED HERETO TOGETHER with all and singular, the tenements, 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 ALSO all the estate, right, title, interest, property, claim and demand whatsoever, both in law and equity, of the said party of t:he first part, of, in, to or out of the said premises, and every part and parcel thereof. " c~.i. ~ ~~-- spa rya TO HAVE AND TO HOLD the said prenuses, with all and singular the appurtenances, unto the said Grantee, parry of the second part, his heirs and assigns forever. AND THE SAID Grantor, her heirs, executors and administrators, does by these presents, covenant, grant and agree to and with the said party of the second part, leis heirs and assigns, that the Grantor her executors and administrators shall and will warrant and forever defend the hereinabove described premises with the hereditaments and premises hereinabove described and granted or mentioned and intended so to be, with appurtenances, unto the said party of the second part, his heirs and assigns, against the said party of the first part and her heirs and against all and every other person and persons whomsoever, lawfully claiming or who shall hereafter claim the same or any part thereof sha11 and will, by these presents, SPECIALLY WA.,RRANT AND DEFEIVI). IN WITNESS WHEREOF, the said party of the first part has hereunto set her hand and seal the day and year first above written: SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF WITNESS: COMMONWEALTH OF PENNSYLVANIA cOL-1V-TY OF Steena L Smeltz ss: y ~ ~Sc,l 2001, before me, the On this the ~ Y da of ~ officer, personally appeared STEENA I. SMELTZ, widow, known to me (or satisfacl to be the person whose name is subscribed to the within instrument, and acknowlec executed the same for the purpose therein contained. ~` IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public C~1fl=itn3 ~. ^~@C~: ~tr~ ~4Cc~'I f~'~bil~ Oi (`~t?Ci1~niCS~~1i~, CO~~f Gi vtl;rl~•°il'2.?'iCi Ci ;~I25, cG05 G~-,;r., tv4y Corc~rission ,~;~~ ~s ^F` __®_„ CERTIFICATE OF RESIDENCE I hereby certify that the Precise Residence of the Grantee, in the within Deed, is: ~~~ Attorney for Grantee COMMONWEALTH OF PENNSYLVANIA ) ss: COIINTY OF CUMBERLAND ) RECORDED In the Office for the Recording[c~~~l~~g~~e~e ~~GOra.~~d~or the County of Cumberland in Record Book .Page - Q ~mberIand County PA WITNESS MY HAND AND SEAL OF 0 ~ 's _ n a~_ Arno Domini 2001. ; ' ~' ~ ` : ,i-- 0 ,,r~i= 0 "" Recorder of Deeds ~~~~ ~~x~ F~cc 5~.5 EXHIBIT 'A' ALL THAT CERTAIN piece or parcel ofland situate in the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the southern line of Alison Avenue, said point being at the dividing line between Lots Nos. 78 and 79 on the hereinafter mentioned Plan ofLots; thence continuing along the southern line of Alison Avenue North 64 degrees 51 minutes East, 80 feet to a point at the dividing line between Lots Nos. 77 and 78 on said plan; thence along said dividing line South 25 degrees 09 minutes East, 117.55 feet to a point; thence South 66 degrees 11 minutes VG'est, 80.02 feet to a point at the dividing line between Lots Nos. 78 and 79 on said plan; thence along said dividing line North 25 degrees 09 minutes West, 115.69 feet to a point on the southern line of,~lison Avenue, the place of BEGINNING. BEING Lot No. 78 on Plan No. 2, Plot `B" of Heritage Acres, said plan being recorded in the Cumberland Country Recorder's Office ia~ Plan Bock 20, Page 79. HAVING THEREON ERECTED a brick and aluminum ranch type dwelling house with one car garage, said premises being known and numbered as 608 Alison Avenue, Mechanicsburg, Pennsylvania. BEING part of the same premises which Melvin C. Chronister and Ethel L. Chronister, husband and wife, by their Deed dated Apri120, 1970 and recorded April 28,1970 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Record Book P23, Page 558, granted and conveyed unto Marvin E. Smeltz and Steena I. Smeltz, husband and wife. T'he said MarvinE. 5meltz having died January 12,1992 whereby title became vested solely in Steena I. Smeltz, by operation of law, the Grantor herein. UNDER AND SUBJECT, nevertheless, to easements, restrictions, reservations, conditions and rights of way of record or visible upon inspection of premises. -~nnnn~~rac~~~c~cc~ ~+ ~-+ ~, o a a- a ~r r*t ~+ ~ rn rr+ r*+ rv ~ r-r m ro ro rn c'a m ra ['s rn m r+'t a uti ~ rv ~ r~ na ra -* o »~ ca c , ao ac Q ~-• r•-~~~~~W ~~ SCE ~~'~'-i SCYJ r4+ +~-. t N N r+ -~ Rl 37 77 GfS I'r7 Y+7 ~ H n ~O ~F+.CIT~7. CJ IiJb ~C N T :J O vz ~ m sa iv m -~~ ,-r eo ~ r a ~% ~o n~3 w ~~ ~ ~tl~~ ~ ~~ ~~~~ t~.~ o r ~ ~ 0 ~' a #i •~ ~# ~ a.a {YI cnc~tnc,c~~o :. is~rycnc3~n~n 4C. ~C~C?~Oe~G4~GG J ~ ~ ^ r ~. This document prepared by Name: Michael Nahas Address: 301 Grant St, Ste 4300 City, State, Zip: Pittsburgh, PA 15219 Phone: 800-5141315 Retnrn To: Name: Donahue Ramadan Address: 23411 Jefferson Ave, Ste 107 City, Sffite, Zip: St Clair Shores, MI 48080 .. ., C ~ { . 13~Z +.~~~~ 23 A~1 11 Oy PIN: 17-240789-150 ~ Above TYb 1.3ae Rner-ed For O~ebl Uu Ody QUITCLAIM DEED Made the day of ~ v Between 30SEPH W. NESMIT$ a single man hereinafter called Grantor, And THE JOSEPH W. NESIMIITH TRUST, JOSEPH W. NESMITH, Trostee, dated • ~ ~ ~ of . _ 608 ALLSON AVENiJE, MECHANICS$URG, PENIriSYLVANIA 17053 hereinafter called Grantee Witnesseth, that the said Grantor in consideration of ffie sam of ONE and 00/100 DOLLAR paid to the Grantor by the Grantee, the receigt of which is hereby acknowledged, Grantor does remise, release, and quit-claim onto the said Grantee, or their heirs and assigns, forever. ALL THAT CERTAIN piece of land situate in the Borough of Mechanicsburg, county of Cumberland and State of Pennsylvania, bounded and descn'bed as follows, to wit: BEGINNING at a point on the southern line of Alison Avenue, said point being at the dividing line betwcen Lots Nos. 78 and 79 on the hereinafter mentioned Plan of lots; thence containing along the southern line of Alison Avemie North 54 degrees 51 minutes East, 80 feet to a point at the dividing line between Lots Nos. 77 and 78 on said plan; thence along said dividing line SouW 25 degree 09 minutes East, 117.55 feet to a point; thence South 66 degrees 11 minutes West, 80.02 feet to a pourt at the dividing line between Lots Nos. 78 and 79 on said plan; thence along said dividing line North 25 degrees 09 nunutes West, 115.69 feet to a point on the southern line of Alison Avenue, the glace of Beginning. BEING Lot No. 78 on Plan No. 2, Plot "B" of Heritage Acres, said plan being recorded in the Cumberland County Recorder's Office in Plan Book 20, Page 79. HAVING THEREON ERECTED a brick and aluminum ranch type dwelling house with one car garage, said premises being known and numbered as 608 Alison Avenue, Mechanicsburg, Pennsylvania. BOOK 28O PACE ~`~ 08/08/2008 8:35:08 AM CUMBERLAND COUNTY Inst.# 200717546 -Page 1 of 3 + E - L This transfer is a transfer for no consideration to a trustee of an ordinary trust and is therefore ezempt from the Pennsylvania Realty Transfer Taz Act as per 72 P.S. 8102-C.3(8~ With appurtenances, TO HAVE AND TO HOLD all the estate, right, tide, iatcrest, property, claim and demand whatsoever of the said Grantor to and for the ase of the said Grantee, or their heirs and assigns forever. IN WITNESS WHEREOF, the said Grantor has hereunto set hand and seal the day and year 5rst above writtsn. ~ ~~~ J PH w. NESMITH NOTICE: THE UNDERSIGNED, AS EVIDENCED BY THE SIGNATURES TO THIS NOTICE AND THE ACCEPTANCE AND RECORDING OF THIS DEED, ARE FULLY COGNIZANT OF THE FACT THAT THE l7NDER3IGNED MAY NOT BE OBTAINING THE RIGHT OF PROTECTION AGAINST SUBSIDENCE, AS TO THE PROPERTY BEREIlY CONVEYB~D, RESULTING FROM COAL MINING OPERATIONS, AND THAT THE PURCHASE PROPERTY, HEREIN CONVEYED, AY BE PROTECTED FOR1K DAMAGE DUE TO THE MINE SUBSIDENCE BY A PRIVATE CONTRACT WITH THE OWNERS OF THE ECONOMIC l1~PI'EitEST IN THE COAL. THIS NOTICE is INSERTED HEREIN TO COMPLY WITH THE BITU1NDrTOUS MINE SUBSIDENCE AND LAND CONSERVATION ACT OF 1966. ~. ~~. w. NESMiTH COMMONWEALTH OF PENNSYLVANIA ) ~~ COUNTY OF CUMBERLAND ~ ) r Oa this the day of ` ~~ before me a notary pabfic, the undersigned otYlcer, personaliy appeared JOSEPH W. NE lmown to me ~(or satisfactorily proven) to be the person whose name snbseribed to the within instrameat and aclmowledged that helahe ezecated the •.,ame for *.he pn.^~...s~ tee.-eia ~.,ata~e;I. IN WITNESS WHEREOF, I hereunto set my hand and We he fy that the precise reaideace of the Grantee herein is as falllows: 608 N VENUE, ME G, ENNSYLVANIA 17055 JOSE W. WHEN RECORDED, IVIAIL TO: ~,;,'Cii~V t1i15 d.. t)L i'Li:Ui(~~i;:~i 6~ ~ • ' , VIE~~CS~I RG, PENNSYLVANIA QI <Y`, I/~~ ~! n rri~dp ~r~~ ~~~X 2 ~~ S~w7 ,`,~-X.. -~ Recorder of Deeds Gr/~ COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL JAIAES S.. WELD Notary, PuAlic 9er~airrat TTi~p.. Bucks Cowityy Coirrniasion Ex~ir~s t ebruary f 7, ZOfO 08/08/2008 8:35:08 AM CUMBERLAND COUNTY Inst.# 200717546 -Page 2 of 3 ~,;~ oc Itt~- RECORDER'S USE ONLY REALTY TRANSFER TAX State Tax Paid ~~ . ~ STATEINENT OF VALE e°°'` ~^~ o COMMONWEALTH aF P6NNSnvANIA pEpMRT1,AENT OF REVENUE Page Number BUREAt7 of a1dVDUAL TA7~S PoBOx2aoso3 See Reverse forlnstructions DsteRecadea ~..~~„n-~ Y HARRISBURG PA 171Ze-080.3 ® r Complete each section and file >n duplicate with Recorder of Deeds when (t) the foil vaiuekar>sideratian is not set forth in the deed, (2) when the deed is without consideration, or by gift, or (3) a tax exemption is chimed. A Statement of Value is not required if the transfer is wholty exempt from tax based on: (t) family relationship or (2) public utifity easement. ff more space is needed, adadl addfional sheet(s). A. CtDIdtESPONDENT -All in quiries may be directed to the following person: Name Telephone Number. Michael Nahas (800) 5141315 _ _ h Pittsbur State PA Zip Code 15219 301 Gra St Ste 4300 g 9. ~~~~ ppTp Date of Ac of Document Grantortsyl-essor{s} tarentes(syLeaaee(s} JOSEPH W. NESMITH THE JOSEPH W. NESMITH TRUST Street address Street address 608 ALSION AVENUE 608 ALSION AVENUE - city scar zip code cny state zp code MECHANICSBURG PA 17055 MECHANICSBURG PA 17055 C. PttOPERTY LOCATION Street Address C>hl TPA ~~9h 608 ALSION AVENUE BOROUGH OF MECHANICSBURG County acTt00l LilBidt I ° ~ a / ~ Tax Pgr~l Number 17-24-0789,150 CUMBERLAND , 1 S rb t c n - D. YALUATTON DATA 1. Actual Cash Cor>s&Ieration 2. Other Consideration 3. Total Coraiideratlon 1.00 + 0.00 = 1 •{10 4_ ~y aaseeeed ~ ~ 5. Common Level Rath Factor ti. Fai'ttNtine ~~iurl_ ~ ~ 11 X 1.14 . E. EXEMP110N DATA 1 a. Mount of F_xemptlon Claimed 1 b. Percentage of Interest Conveyed 100.00 100.0096 2. Check Appropriate Box Below for Exemption Claimed ^ wll or intestate succession (Name d Decsdentj ;Fatale Fde Number) ^ Transfer to Industrial Development Agency. ® Transfer to a trust. (Attach complete copy,of Dust agreement iderttitying all benefidaries.) ^ Transfer between principal and agent. (Attach complete copy of agencylstraw party agreement.) ^ Transfers to the Commonwealth, the United States and Instrurnentafities by itt, dedication, condemnation or in lieu of condemnation. (If condemnation.or in lieu of condemnation, attach copy of nesolutfon.) ^ Transfer from mortgagor to a holder of a mortgage in defaufl Mortgage Book Number' ,Page Number ^ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrleeted or confimted.) ^ Statutory corporate consolidation, merger or division. (Attach copy of arttdes.) ^ Other (Please explain exemption chimed, if other than I'tsted above.) --..._._. ._.._____.._ . _._.._._. ___.._... ..... ~. ..., __...__._. _ .. .... .... . ...... _._.._... ._.._.._.__.,~__a. _....,. _ ..__.._. Under penaltles of law, I declare that i have examined this Statemerrt, Includtnq sccompatrying IMo~natlon, and to the bast of my knovMsdQe and belief, it is true, correct and complete. ~ S Correspondent or Responsble Party ~ Date FAIL TC COMPLETE THIS FORM PROPERLY OR ATTACK APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. ~~oK 280 ~>icE 530 08/08!2008 8:35:08 AM CUMBERLAND COUNTY I Inst.# 200717546 -Page 3 of 3 1 ., ~! AGREEMENT OF SALE FOR REAL ESTATE THIS AGREEMENT is entered into this ~~~ day of ~~ ~_ 2008, by and between PAUL E. NESMITH, Executor of the Estate of Joseph W. Nesmith, late of Mechanicsburg Borough, Cumberland County, Pennsylvania, and Successor Trustee to The Joseph W. Nesmith Trust hereinafter called "SELLER", AND -' ~ Yr1 ~ jZS ' g ~ ~ ~ v~.u o~Co hereinafter called "PURCHASER". IT IS MUTUALLY AGREED AS FOLLOWS: 1. PREMISES. The Seller agrees to sell, grant and convey to -.the Purchaser, and the Purchaser agrees to purchase and accept the conveyance of the following described real estate situate in Borough of Mechanicsburg, Cumberland County, Pennsylvania, described as follows: Being all that certain piece or parcel of real estate having erected thereon a dwelling house being known and numbered as 608 Alison Avenue, Mechanicsburg, Pennsylvania, a copy of said Deed being attached hereto, marked Exhibit "A" and incorporated herein. Tax Parcel No.: 17-24-0789-150 2. PURCHASE PRICE. The Purchaser agrees to pay the sum of $ ~ v ~ O U G ' ~ v to the Seller, as the full purchase price and ~'"~/ consideration for the premises, payable as follows: $ 1`~lODO~~~on / .~ the signing of this Agreement, receipt of which is hereby acknowledged, said down payment to be held by James D. Bogar, Esquire, said account to be a non-interest bearing IOLTA escrow~~ account; and $ ~ ~O 2 ~ ~ d U ' d ~ in cash unless otherwise herein provided at settlement of this transaction as scheduled and ~~ provided hereinbelow. 3. SETTLEMENT. Final settlement of this transaction shall be made at the Law Office of James D. Bogar, One West Main Street Shiremanstown, Pennsylvania, or any other mutually agreed upon ~~~~ l~~ dytg~a~ ~ / location, and shall be made on or before 3:30 p.m. on ~forn~.ay, l C t-'K ~-( Y' ~~ 10, 2008, at which time of settlement tine Seller shall tender to the Purchaser a properly drawn and executed deed of a fiduciary warranty or a special warranty, conveying to the Purchaser a good and marketable title in fee simple, clear of all liens and encumbrances, except easements or building and use restrictions visible on the ground or of prior record, title to be such as will be insured by a reputable title insurance company in the central Pennsylvania geographical area without exception or reservation at regular rates. Should Seller be linable to deliver such title, Purchaser shall have the option of e.'ther cancelling this Agreement of Sale for Real Estate and receizring back any monies paid as a deposit or accepting such title as Seller can give without offset, adjustment, or abatement of the purchase -2- r ~ ~ 1 price. Time is of the essence of this Agreement of Sale for Real Estate. 4. TRANSFER TAXES AND APPORTIONMENT OF REAL ESTATE. All realty transfer taxes shall be paid equally by the Seller and Purchaser, with Purchaser paying one ;percent (10) and Seller paying one percent (1 a). Current real estate taxes, utility charges and any municipal service fees o:r rents will be prorated at and to the date of settlement. 5. POSSESSION. Seller shall deliver possession of the said premises to Purchaser at the time of final settlement. 6. CONDITION OF PROPERTY AND RISK OF LOSS. The Seller agrees that the property shall remain in substan~~ially its present condition until date of settlement, and if it is not, the Purchaser may rescind this contract. Seller sha:11 bear the risk of loss from fire or other casualty until time o:` settlement. 7. DEFAULT. Should Purchaser default in performing this Agreement, any sum or sums paid on account of the: purchase price, by way of down-payment or otherwise, shall be retrained by Seller, as liquidated damages, whereupon this Agreement shall become null and void. Should Seller default in performing this Agzeement, Purchaser shall have the right of having this Agreement declared null and void and, further, having any sum or sums paid or.. account of the -3- .~ ,~ purchase price, by way of down-payment or otherwise, returned in ~t.~ `,. C~~_S.c r 'S~u ~ ` rih.Ci~.2 Gl~(Ct c.~'c full or Purchaser. ~ u~•,~,~5-~Curc ~,V~~CiI~-~.. 8. CONTINGENCIES. The Agreemen of Sale for Real Estate ~~a''~p,`"°"'a'~ hGl o v~ o r h.~~~r--C dG~I~ ~I --~wr1z- ~ 1 be contingent upon the obta'ning of financing 1~'~ Zod %~~ !~~ (conventional, FHA, VA or otherwise) , the issuance of a ~ ~~~n~Mf ~~ certificate indicating that the property is free and clear of termites and/or wood-boring insects, the issuance of a certificate indicating that the property is free and clear of radon gas, the issuance of a certificate indicating that the pr~~perty is free and clear of lead-based paint, the ability to obtain property and casualty insurance, a homeowner's inspection or ~~he occurrence or non-occurrence of any other event(s). 9. SURVEY. If the Purchaser should determine the need for a current survey of the premises, the cost and expf~nse thereof shall be borne exclusively by the Purchaser. 10. STATUS OF SEWER AND WATER. The properttir is served by public sewer and public water. 11. MUNICIPAL IMPROVEMENTS. Seller has no rLOtice of municipal improvements including, but not being Limited to, sidewalk and curbing. 12. ZONING OR DEED RESTRICTION. Seller warrants that the present use of the property violates no existing zoning ordinance or regulation or deed restrictions. Furthermore, Seller has no -4- ,~ ,~ notice of any proposed zoning change or change i:n use or restrictions. 13. INSPECTION/WARRANTY. It is understood that Purchaser has inspected the above-referred to property and is :not relying upon any representations made by Seller or by Seller's agent(s). Seller agrees to sell and Purchaser agrees to purchase the above- described property "as is", there being no warra:zties, either expressed or implied, as to the condition of the property. Furthermore, Purchaser expressly represents that Purchaser has had ample opportunity to inspect the above-referred ~~o property and to investigate and have answered by third parties a~zy questions Purchaser has regarding the property and the present condition of same and that Purchaser has not; in entering-into this Agreement of Sale for Real Estate, accepted or relied upon any statements or representations made to Purchaser by Seller. Se1:Ler and Purchaser acknowledge that the residential real estate traxisfer contemplated herein is excepted under the Real Estate Seller Disclosure Law, 68 Pa.C.S.A § 73-01 et seq.. As such, Seller will not: be completing a Seller's Property Disclosure Statement. This provision shall survive settlement. 14. PERSONALTY. The following specifically enumerated items of personalty or personal property are included in the within sale: all window treatments, two (2) refrigeratoz~s, stove, dishwasher, tool shed in back yard w u.yl~{r ct+~a~ O~`r v~Q ,r-~ p~ ~~ ~-t/J U C2> YV~ i C ~ 0 w G V`~ S -5- 15. BROKERS AND AGENTS Seller and Purchaser both represent that they have dealt with no real estate brokers or agents in connection with this sale and that no brokers or real estate agent's commission is due any person on account ~~f this sale. Each party shall indemnify and hold harmless the other party from the claim or demand of any broker or agent for any commission which any such broker or agent may claim to be d~~e him or her as a result of this sale. For the performance of this Agreement and i~ztending to be legally bound hereby, the parties bind themselves, their heirs, personal representatives, successors and assigns,, as witness their hands and seals the day and year first above writ:ten. WITNESS: ^ ~~ ~~ (SEAL) PAUL E. NESMITH, E~tecutor of the Estate of Joseph W.. Nesmith, late of Mechanicsburg Borough, Cumberland County, Pennsylvania, and Successor Trustee to The Joseph W. Nesmith Trust ~!~'"' / ( SEAL ) (SEAL) -6- Tax Parcel N~c. 17-24-0789-150 THIS INDENTURE, MADE THE ~p~ day of ~.~cC'~w~ two thousand eight (2008 ) BETWEEN PAUL E. NESMITH, Executor of the Last Will and Testament of JOSEPH W. NESMITH, also known as, JOSEPH W. NESMITH, JR., late of Mechanicsburg Borough, Cumberland County, Pennsylvania, and PAUL E. NESMITH, Successor Trustee for The Joseph W. Nesmith Trust dated May 3, 2007, parties of the first part, and TODD W. MYERS, single man, of Mechanicsburg, Cumberland County, Pennsylvania, party of the second part: WHEREAS, the said JOSEPH W. NESMITH, also known as, JOSEPH W. NESMITH, JR., by his Last Will and Testament, duly approved and recorded in the Cumberland County Register of Wills Office, Pennsylvania, in Docket Book 2008-00822, Letters Testamentary being :-SSUed o:l '-`t:gL'•St 8, 204, pI'oVi ded, i n pertinent part, c^aS follows: SECOND: Nomination and Appointment of Executor. I hereby nominate and appoint PAUL E. NESMITH to be :my Executor hereunder, to serve without bond... WHEREAS, JOSEPH W. NESMITH, also known as, JOSEPH W. NESMITH, JR., by Declaration of Trust dated May 3, 2007, established The Joseph W. Nesmith Trust, which provided, in pertinent part, as follows: ARTICLE X - SUCCESSOR TRUSTEES SECTION A. DESIGNATION OF SUCCESSOR TRUSTEE: Upon the death, resignation, or incapacity of JOSEPH W. NESMITH as Trustee, the successor Trustee shall be PAUL E. NESMITH... NOW THIS INDENTURE WITNESSETH, that the said parties of the first part, by virtue of the power and authority aforesaid, in said Will contained, and in consideration of the sum of One Hundred Eighty Thousand Dollars ($180,000.00) to them paid by the said party of the second part, at and before the ensealing and deliv- ery of these presents, the receipt whereof is hereby acknowl- edged, have granted, bargained, sold and conveyed, and do hereby grant, bargain, sell and convey to the said party of the second part, his heirs and assigns forever: ALL THAT CERTAIN piece or parcel of land situate in Mechanicsburg Borough, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the southern line of Alison Avenue, said point being at the dividing line between Lot Nos. 78 and 79 on the hereinafter mentioned Plan of Lots; thence continuing along the southern line of Alison Avenue, North 64 degrees 51 minutes East eighty and zero one-hundredths (80.00) feet to a point at the dividing line between Lot Nos. 77 and 78 on said plan; thence along said dividing line, South 25 degrees 09 minutes East one hundred seventeen and fifty-five one-hundredths (117.55) feet to a point; thence, South 66 degrees 11 minutes West eighty and two one-hundredths (80.02) feet to a point at the dividing line between Lot Nos. 78 and 79 on said plan; thence along said dividing line, North 25 degrees 09 minutes West one hundred fifteen and Sixty'-nlr_e one-hundredths (115.69) feet t0 a r?Olnt on the southern line of Alison Avenue, the place of BEGINNING. BEING Lot No. 78 on Plan No. 2, Plot "B" of Heritage Acres, said plan being recorded in the Cumberland County Recorder's Office in Plan Book 20, Page 79. HAVING ERECTED THEREON a brick and aluminum ranch type dwelling house with one car garage, said premises being known and numbered as 608 Alison Avenue, Mechanicsburg, Pennsylvania. BEING the same premises which Steena I. Smeltz, widow, by deed dated August 24, 2001 and recorded August 28, 2001 in the Cumberland County Recorder of Deeds Office in Deed Book 248, Page 513, granted and conveyed unto Joseph W. Nesmith, single person, the Decedent herein. ALSO BEING the same premises which JOSEPH W. NES:MITH, single man, -2- by deed dated May 3, 2007 and recorded May 23, 2007 in the Cumberland County Recorder of Deeds Office in Deed Book 280, Page 528, granted and conveyed unto The Joseph W. Nes~:nith Trust. The said Joseph W. Nesmith died July 25, 2008. TOGETHER with all and singular the rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging or in anywise appertaining, and the reversions and :remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said JOSEPH W. NESMITH, also known as, JOSEPH W. NESMITH, JR. at and immediately before the time of his decease, in law or equity or otherwise howsoever, of, in, to or out of the same: TO HAVE AND TO HOLD the said granted premises to the said party of the second part, his heirs and assigns forever. AND the said parties of the first part, do covenant, promise, grant and agree, to and with the said party of t]ze second part, his heirs and assigns, by these presents, that tiZe said parties of the first part, have not done, committed, or :knowingly or willingly suffered to be done, any act, matter o:r thing what- soever, whereby the premises aforesaid, or any part thereof, is, are, shall or may be charged or encumbered, in title, charge or estate, or otherwise howsoever. 3~v GIITNESS WHEREOF', the said parties of the first part have hereunto set their hands and seal the day and ye<~r above written. Signed, Sealed and Delivered ~~ in the Presence of f!~P l// (SEAL) PAUL E. NES ITH, as Executor of the Estate of JOSEPH W. NESMITH, also known as, J0;3EPH W. NESMITH, JR. and Successor Trustee of The Joseph W. Nesmith Trust -3- l ~~~ (SEAL) Notary Public ~ My Commission Ex~~ires COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL BETH B. LENGEl., NOTARY PUBUC SHIREMANSTOWN BORO., CUMBERLAND COUNTY MV COMMISSION EXPIRES DEC. 12 2011 CERTIFICATE OF RESIDENCE COMMONWEALTH OF PENNSYLVANIA COUNTY OF SS. On this, the ~~fhday of ~CC.~Y17~, 2008, before me, the undersigned officer, personally appeared PAUL E. NESMITH, as Executor of the Estate of JOSEPH W. NESMITH, also known as, JOSEPH W. NESMITH, JR. and Successor Trustee of The Joseph W. Nesmith Trust, known to me (or satisfactorily proven) to be the person described in the foregoing instrument, anal acknowledged that he executed the same in the capacity therein stated and for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. I do hereby certify that the precise residence and complete post office address of the within named grantee is: 2008 Attorney/Agent for Grantee -4- Previous <~fitions are obsolete A. Settlement Statement 8. T e of Loan Ibrm HUD-1 (3/88) ref Handbook 4305.2 U. S. Department of Housing and Urban Development OMB Approval No. 2502-0265 ex fires 11/30!2009 1. ^FHA 2. ^FmHA 3. $IConv. Unins. 4. ^VA 5. ^Conv.lns. 6. File Number 2008.621MYERS 7. Loan Number 0096201732 8. Mortgage Insurance Case Number s onn is is e o give you a s a amen o a ua se amen co s. moun s pay o an y e se emen agen are s own. C. NOte: Items marked "(p.o.c.)"were paid outside Ne dosing; they are shown nets far infetmatlon purposes and are not included in Ine totals. WARNING: It is a crime to knowingly make !aloe statements to the United States on Nis ar any other similar forth. Penalties upon convictlon can indude a nne antl im risonment For details see: Title 18 U. S. Code Section 1007 and Section 1010. TltleExPreSS Settlement System D. NAME OF BORROWER: Todd W. Myers ADDRESS: 406 East Marble Street Mechanicsbur PA 17055 E. NAME OF SELLER: Estate of Joseph W. Nesmith and Paul E. Nesmith, Successor'irusteefnr the Joseph W. Nesmith Trust ADDRESS: 608 Alison Avenue Mechanicsbur PA 17055 F. NAME OF LENDER: Sovereign Bank ADDRESS: 1130 Berkshire Blvd. W omissin PA 19610 G. PROPERTY ADDRESS: 608 Alison Avenue, Mechanicsburg, PA 17055 Mechanicsbur Borou h H. SETTLEMENT AGENT: O'Brien, Barlc 8t Scherer, Telephone: 717.249-6873 Fax: 717.249-5755 PLACE OF SETTLEMENT: 19 West South Street Carlisle PA 17013 I. SETTLEMENT DATE: 12/1012008 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales rice 180 000.00 401. Contract salr:s rice 180 000.00 102. Personal Pm a 402. Personal Pro e 103. Settlement char es to borrower line 1400 5 423.50 403. 104. 404. 105. 405. Ad'ustments for items aid b seller in advance Ad'ustments for items aid b seller in advance 106. Ci /town taxes 406. Cit flown fazes 107. Coun taxes 12/10108 to 12/31/08 47.74 407. Coun taxe:c 12110108 to 12131108 47.74 108. School Tax 12110/08 to O6I30109 1 040.23 408. School Tax 12110108 to 06130109 1 040.23 109. Sewer 2l da s 0.711da 14.91 409. Sewer 2l da 0.71/da 14.91 110. Trash 21 da s 0.471da 9.87 410. Trash 21 da rs 0.47/da 9.87 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 186 536.25 420. GROSS AMOUNT DUE TO SELLER 181 112.75 200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. De osit or earnest mone 18 000.00 501. Excess De osit see instructions 202. Princi al amount of new loans 37 400.00 502. Settlement c~a es to seller line 1400 1 800.00 203. Existin loans taken sub'ect to 503. Existin loan s taken sub'ect to 204. 504. Pa off of Fir,)t Mort a e Loan PNC Ban N.A. 205. 505. 206. 506. 207. 507. 208. 508. 209. 509. Ad'ustments for items un aid b seller Ad'ustments for items un aid b seller 210. Cit !town taxes 510. Ci !town taxes 211. Counb taxes 511. COUn taxer 212. School Tax 512. School Tax 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BYlFOR BORROWER 55 400.00 520. TOTAL RECIUCTION AMOUNT DUE SELLER 1 800.00 300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from borrower line 120 186 536.25 601. Gross amount due to seller line 420 181 112.75 302. Less amounts aid b /for borrower line 220 55 400.00 602. Less reduction amount due seller line 520 1 800.00 303. CASH FROM BORROWER 131 136.25 603. CASH TO SELLER 179 312.75 a Previous nditlons are obsdlete U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CCTTI CIIACAIT CTATGIUCAIT Conn HUD-1 (3186) ref Handhoak a305.2 File Number: 2008-62/MYERS PAGE 2 TifleCvnreec Cofflement Cuefnm L. SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALES/BROKER'S COMMISSION based on rice $160 000.00 = BORROWER'S SELLER'S Division of commission line 700 as follows: FUNDS AT FUNDS AT 701. $ to SETTLEMENT SETTLEMENT 702. $ to 703. Commission aid at Settlement 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Ori ination Fee 802. Loan Discount 803. A sisal Fee to Mark Heckman Real Estate A raisers 350.00 804. Credit Re ort to CBC Com anies 19.00 805. Document Pre aration Fee to Soverei na Bank 200.00 806. A lication Fee to Soverei n Bank F'.O.C. 299.00 B er 807. Tax Service Fee to LSI Tax Services 69.00 808. Document Delive Fee 3.50 809. Flood Certification to FIS Flood Services 7.50 810. MERS Re istration Fee to MERS 4.95 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 1211012008 to 0110112009 6.3632 Ida 22 Da s 139.99 902. Mort a e Insurance Premium for to 903. Hazard Insurance Premium for to Erie Insurance I'.O.C. 459.00 Bu er 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance 4 mo. 38.25 Imo 153.00 1002. Mort a e Insurance mo. $ Imo 1003. Ci Pro a Tax mo. Imo 1004. Count Pro art Tax 11 mo. $ 66.20 Imo 728.20 1005. School Tax 7 mo. $ 155.86 Imo 1 091.02 1009. A re ate Anal sis Ad~ustment to Soverei n Bank •609.04 0.00 1100. TITLE CHARGES 1101. Settlement or closin fee 1102. Abstract or title search 1103. Title examination 1104. Title insurance binder 1105. Document Pre aration 1106. Note Fees to Cash 15.00 1107. Attome 's fees includes above items No: t 108. Title Insurance to O'Brien Baric 8 Scherer 1 132.88 includes above items No: 1109. Lenders PDIi 37 400.00 - 1110. Owner's Polic 180 000.00 •1 132.88 1111. End 100 End 300 End 900 to O'Brien Baric & Scherer 150.00 1112. Closin SvcLtr to O'Brien Baric & Scherer 35.00 11 t3. Ovemi ht Fee tD O'Brien Bar is L Scherer 10.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin Fees Deed 49.00 • Mort a e $ 74.50 • Release $ 123.50 1202. Ci /Coun taxlstam s Deed 1 800.00 • Mort a e 1 800.00 1203. State Taxlstam s Deed 1 800.00 • Mort a e 1 800.00 1204. 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1400. TOTAL SETTLEMENT CHARGES enter on lines 103 Section J and 502 Section K 5 423.50 1 800.00 HUD CERTIFICATION OF BUYER AND SELLER I have Urefully roviewed the MUD-1 Settlement Statement and to Ne best of my knawletlga and belle!, it is a We and accurate strtemenl of ell receipts and disbursements made on my account or by me in Nis transaction. I NMer certify That I have rocelvetl a copy of Ne HUD-1 Settlement Stntamenl ~ r //~ TaalS yer Estate of J os e ph W. Nesmith //% ~f / ~ /~~ T/~ Gam/ a y_ liiVy ~ - -' Ry: Pa~fE. ea or fS s~Sccesspr sea or to osap auau eP rE asmi rue / WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE The HUD-1 Settlement Sta men ich I have pare i t e a Cturola account o/ Nis UNITED STATES ON THIS OR ANY SIMILAR FORM. PENALTIES UPON CONVICTION transaction. I have Huse or I e Ne fu s to ab sad i ordanw vnN Nis statement. CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEE TITLE 16: U. S. CODE SECTION 1001 AND SECTION 1010. / ~ j~ SETTLEMENT AGEN _ / // } DATE: ~ ~+ Rev-1508L'EX+ (6-98) r COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Nesmith, Joseph W. 21-08-0822 Include the proceeds of litigation and the date the proceeds were received by the estate. Ail property Jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 All State Insurance -Refund of car insurance premium 136.70 2 All State Insurance -Refund of homeowner's insurance premium 229.00 3 Carlisle Regional Medical Center -Refund of items paid by medical insurance 8.45 4 Members 1st Federal Credit Union -Savings Account #83727-00 -principal balance 85.17 $82.12; accrued interest $0.05 5 Members 1st Federal Credit Union -Checking Account # 82727-11 -principal 1,343.87 balance $1,343.87; accrued interest $0.00 6 Members 1st Federal Credit Union -Savings Account No. 307333-00 - ~principai 5.00 balance $5.00; accrued interest $0.00 7 Members 1st Federal Credit Union -Investment Savings Account No. 307333-05 - 2.525.39 principal balance $2,523.50; accrued interest $1.89 8 Patriot News -Refund 66.00 9 Spray on Siding -Refund 1,442.00 10 Verizon -Refund 16.19 11 Verizon -Refund 14.69 12 1999 Ford Crown Victoria - VIN# 2FAFP74W0123313 -per appraisal 5,200.00 13 Books -sold at private sale 50.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 15,519.81 (If more space is needed, additional pages of the same size) Copyright {c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) ~ Rev-150b~EX+(6-98) ~" SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN continue RESIDENT DECEDENT ESTATE OF FILE NUMBER Nesmith, Joseph W. 21-08-0822 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 14 Crystal Bowl -per appraisal 15.00 15 Personal Property -sold at auction 3.767.35 16 Ridgeway Grandfather Clock -per appraisal 575.00 17 Sait and Pepper Shakers -per appraisal 10.00 18 Small Watertord Crystal Pieces -per appraisal 15.00 19 Watertord Crystal Set -per appraisal 15.00 TOTAL (Also enter on Line 5, Recapitulation) 15,519.81 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner VISA ACCOUNT: Account Number/Suffix Date Account Established Balance at Date of Death Name of Joint Owner 83727-00 07/02/1987 $82.12 $.05 $85.17 None 83727-11 09/08!1994 $1, 343.87 $.00 $1,343.87 None 4287590010837272 08/06/1996 $182.60 None M BERS 1ST FEDERAL CRE~rD T NION Danielle A. Kline Insurance Services Specialist August 12, 2008 Estate of: JOSEPH W. NESMITH Date of Death: 07/25/2008 Social Security Number: 196-14-3888 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org ACCOUNT TITLE: The Joseph W. Nesmith Trust REGULAR SAVINGS ACCOUNT: Account Number/Suffix 307333-00 Date Account Established 06106/2007 Principal Balance at Date of Death $5.00 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest to Date of Death $5.00 Name of Trustee Joseph W. Nesmith CHECKING ACCOUNT: Account Number/Suffx 307333-11 Date Account Established 06/06/2007 Principal Balance at Date of Death $.00 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest to Date of Death $.00 Name of Trustee Joseph W. Nesmith INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 307333-05 Date Account Established 02/28/2008 Principal Balance at Date of Death $2,523.50 Accrued Interest to Date of Death $1.89 Total Principal and Accrued Interest to Date of Death $2,525.39 Name of Trustee Joseph W. Nesmith M BERS 1sT FEDERAL CREDIT UNION ~.~- Danielle A. Kline Insurance Services Specialist August 12, 2008 Estate of: JOSEPH W. NESMITH Date of Death: July 25, 2008 Social Security Number: 196-14-3888 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 28~I-2328 wwwmemberslst.org ® TR~CNS FLEET PREOWNED Ci)LLISION ~ UfiAll SERVICE A MECHANlCS6!!RG • PA OWNER OF VEHICLE: VEHICLE IDENTIFICATION NO .: v~ ~~~ ~ ~ ~ W ~ ~ a 3 3lj 1` . YEAR/MAKE/MODEL: l9 ~ ~ ~O~ C'r~~r,~ l/d L ° ~~~ ~`-~'~7 FAIR MARTCk•'T VALUE AS OF (insert dat of death) : $= H' ~a ~~Z~ lOS4 COMMENTS: ABOVE INFORM~'iI''ON I?ROVIDED BY ~/ (Signat;ure ) f' V ~~^ °~ ~ > ~ ~G c~ ~(Ti -_e) ~ 6320 Carlisle Pike • Mechanicsburg • PA 17050 • (717)-766-4733 • www.mccafferty.com ~ ~~ . ` . ,, . -... C~,ERT.,t„F__[C - F _. F~ ~~E1-~,I~CL~E ~,.. -- __ : .. ~ p) '~ .r ..~ • -. - -}T4 - 2U - _-- - - --.. T T ,R5 TK lA A'1[ •4f .,~ ~ : 7~..~r. EHII` s~ ` FIC ON NL E, R 11 Ih ,~yq 1'11 TE.D~,~~1~~'E 14^ ~ ~ UM -~ "~"° `~Y'2T ~ a ~~3R ~ ~ ,~ Yea WI •~ I N'"lt~~I~I~Y~I t~r~ yak mR. ~~>~~~ .. ~ ~~ --- ~ ~U, Pz f ER CAP AW11Rw'{~(S~N771TL~4~,~ II 3R~ P t ~~'7 ~~~ D ~T # ~Inlll F ICr -:'+pfi hW, - Pa z > w~ ,....~Yt~~•Llf,..,~,~... ~ .. r ..:......r..r ,....,, :6. t;~:dt: :P: ...:...........:.:... f~~ ..1E~X:1::~'~T1:7..':~ 7tr"1::,".Z::I~ "G7::;:D•'t'.~ P~..,o. :.,..r:.:.. r,.:....~ ,. ~,.. .,. ...., :~.. ,.,..,.,.r. .~.,.: DATE PA TRLED DATE OF ISSUE UNLADEN WEIGHT GVWR GCWR ~TTTLE BRANDS ¢ ~ ~ ~ ~,~ o ,~a. '°' ' u"a ~~L, ti,~'r~ ~p~p~}+"H~'f~~ER ~S ~I~gI~yT,~w qq~~. t .<s ~ N a ta«t~ W~~na~u~d~t~EiE~ds °cuY ~~'h'A ~ ~At~~ ~ ,~'~! UMW' "''~~ ~' h~~', ~il~i"WM1 RYH Ntli~~A', I «} .- - ~~ ~L -.~~ 'N NWI W~- E%EMPT~`~ ~L MI „ ~-0 °u. ~: K4 ' ~~• ~~. ~ A Y ~4 ~1 TAMP6FIIH ~ ERIFlE ~'~ P "- OM ODOMETER DISCLOSURE ti STEFF'ED owN "' h „~„ Sul - ~ ~, ~~ _ ~~~+,,,~, arrnrrD H rll ~ I s 3[ - ° c~4~ EHICI~`a""n1wM r. x r n 14 f'F-an n C tlflt ' ~~ ~~1 1 x t cp~tF IsE~ `~~KGt~ SSA ~ ~ ` ~ F p o~ ~ 1 a, I. ~'1 , A N 2~~'~'$ U ~ 7 0 5 _ ~ _~ .._ e__ ~ ~ ~~f~~~'1URAL ~~LE r,~, ~ ,„ ~"' -- -- L =L;7t519iN16•:VEHIC.~'° P ISAMAa A POLICE E. ':.'LE ~ ~ ~, ~~ III I ~'i~~ ~w '~~ II ~ 9 'lucre ; • =~ ' 4~ dn~ VdW~~ a dl~ ~~y~l ~ -He--rti eH~~~ 'I ~ f~IC.I~CONTAI J., PEISSIJEO VPt ', ~ ti ~~,~ ~ ~ t~19 ~ I ~ih'~da'1 ~ w q Fsoco v~al_Le '+ raRS.w =a a F, _ ~ q~!~jV~t' ~19~"IW~ I~dy!~EG~ LIE~1(C~~~~' x ~ ~ zrael J i a If e ~ snd I n-~ c.~l~sted~~ s~~~d. '~~'° y ~ ~, , 1~ rva a t 3 a IA[s rm~yy,~~~N~}Im,~,'e le,r h~^+~IV' i FIF LIEil FEI~ ~ .; m~ °E.. ~76w~ 6,41,v' -i ,~ ,, ~ { SY SECOND UEN RELEASED • - -AUTHORIZED REPRESENTATNE _ _~ .. - -. DATE. ~_.. ~ . ,~ ~. _. , 1NPJIJNG ADDRESS -~ s .. .. p.. .. 6Y • 051,1^~ - -AUTHGRIZED REPRE SENTATIVE ~- -,- -~~ rtOSEPH W NESMITH c -- ~, .608 ALIS4N AIfE . MECHANICSBURG PA 27055 - _ L ...- .. _. T ; ~ - • .- - .. - '~: a G • .. J _,}. - I cartlfy as of the date of L+sue; the oHfciel records of the Peimsylvanla beparonerrn ~ A L L E N D ~ B I E H L E R • of Trens rtaflal reflect that tha enwn a or • - Po p O eompatry'nemed heleln lathe lawful. osmer-~ ° -- ~ - °-'- --__ - ._-.-_ _ a • ~ of Ms sold wMide, _. _._.._.- ----_. .. - - ,. _ Secretary ofTransporlatlon - ~ '' ' 1 1' ' 1 I' ' 1 suescRleED AND swoRN - If a co-ptirchaser other than your spouse is listad and you want the title. tti m T FO E .: ,, be- Iigtad as ~lo(nt Tenants With: Right of $ hip'.deat one 7 ,w '~ M oA '. -x~ rEn~r=~~" ov~uier~-tftle`goes-to~survlvi' n °~ HNC - 0. rwid~ e,. ~'` ! ~, _ I will ba Issued as Tenants~~~ ~~~ ( a't on ~.tne~"!~ ~ ~~' ~ ~ ~ d?ceased owner goes=lo hit f h or l ` '"~ `~„ '•^..; 51GNA saN Ao~i IsTEmYY ~ ATH .~r~ ~ ~_I G~ ~... ~'°... ~h yy~p w~+, h~~,~, 1ST LIEN DATE:. '~ ~ ~ ..~ --~,.. IF 'J LIErd_CHE F ~,y~~~. ' ` 1ST UENHOLDER ~~ - ~' . T.. ~ ., _,. ; Ip J'^" 5 ~F'4 •I _ I mmi I d tl i W: ~'~~ ~ ~v w W ~~CITYW"`k ~l ~, STATE _,.- ' - ""w I' IF THf$ IS AN eLr,CHECK HERE FINANCIAL W ~ ~ NOTE FIN REQUIRED° ~ INSTITUTION NO. N •. µ> 2ND LIEN DATE; -•, IF NO LIEN, CHE_ k n ~ _ ' N ~ uro«spn.e n«wv m,kq .oww~ w, c• r t, of ru• a m. ~.n~• e•K„o•e , .OOV• vG•n a iM emtme2nrs~ ane oVUr!•gal Uai vt bM hcr• _ T - 2ND LIENHOLDER ~ ' /Vy~~ !. ~. li.- W _ I. ..., STREET ''~' .,I O SIGNATURE OF APPtJCANr ORAVrHOflRED SIGNER ~. T CITY ;: STATE- Zlr V ~ IF THIS 15AN ELT, CHECK HERE ~ FINANCIAL SIGNATURE OF c0 APflucaNTmnE GF A4ITHORRED SIGNER - NOTE: FINAEOUIRED INSTIMION IJO. .- - ~~ ~.- - s t t r Kevin M. Wickard, Auctioneer 140 Pleasant Hall Road Caziisle, PA i 7013 PHONE (71'~ 241-5341 August 15, 2008 Joseph Nesmith Estate 608 Alison Ave. Mechanicsburg, PA 17055 I, the undersigned appraiser, have personally inspected the articles listed on the attached summary. To the best of my knowledge, the values stated aze true and correct as of August 15, 2008. I have found most items to be in good condition and have taken into account both physical and functional deprecihtion in arriving at conclusion of value. i further certify that i have no personal interest in this property and that neither my employment nor com~nsation is contingent upon the valuation of this property. In my opinion the fair market value of the items contained in the estate of 3aseph Nesmith as of August 15, 2008 is $G45.00 Respectfully submitted, Kevin M. Wickard RIDGEWAY GRANDFATHER CLOCK CRYSTAL GLASS BOWL WATERFORD CRYSTAL SET LARGE CRYSTAL BOWL SALT AND PEPPER SMALL WATERFORD CRYSTAL PCS $ 575.00 15.00 15.00 15.00 10.00 15.00 TOTAL $645.00 ~- _ ~. Z~ FINAL /D~~. She ~, 7~~. ~' ~ ~ ~ ` SET°TLE1~lEN'I° SELLER NAME D r t J ~P~h ,/~P5/)')1 ~ DATE OF SALE O~ 1 ~ .~Cd ADDRESS ~~ ~ S ~~r~yYl ~vz PHONE ~.~"1 C.~? I~C~/ ~ ,rr~ ~~ ZlP LOCATION OF SALE~/ AUCTIONEER ~n e V r n i~ • W Ie~~Cr~ PHONE .25.7 ~ ~ ~~~ ~_ ; ~ELLER'S'E~fPENSES;' ` r~ ~' RECEIP`T'S ~~ - ' PROFESSIONAL FEESAUCTIONEER $ ~~~ ` ~~ CASH $ ~ r ~~ ~ ' 2~ ` y Z% CLERK $ I' CHECKS $ 2 ,(7f~ CASHIER $ OTHER RECEIPTS ~, OTHER IXPENSES ~ $ ~. $ 432.3 ~ ~ $ - /~dver-hs~ng $ $ J+~ F $ $ $ $ $ $ $ ~ $ $ $ $ $ $ TOTAL RECEIPTS $ ~r (b~' $ LESS TOTAL EXPENSES $ NET PROCEEDS PAYABLE TO SELLER $ ~~C~J~ ~~ .TOTAL EXPENSES $ 3 I (or we), the seller, acce t this settlement and acknowledge receipt of the ab~~ve specified net proceeds from the auction of my. goods and property sold on the above date. I accept all responsibility for providing merchantable title to all goods, and property sold, and for delivery of title to the purchaser. ~~~ Auctioneer or Cashier's Signature (Seller s Si nature) ~6 - ~~'a ~ Date Date C~ ~ ~e~~le) P~ ~ ~~ ^_.. __ _ _ __ (Seller's Signature) . sREW-1181 Ex+ (12.99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Nesmith, Joseph W. 21-08-0822 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached 8,270.50 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Paul E. Nesmith Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 31 Argali Lane city Mechanicsburg state PA zip 17055 _ Year(s) Commission paid 8,820.00 2. Attorney's Fees Bogar 8 Hipp Law Offices 9,570.00 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 314.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 9,093.63 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 36,068.13 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 FILE NUMBER Nesmith, Joseph W. 21-08-0822 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Myers Funeral Home -Down payment for funeral 2,300.00 2 Myers Funeral Home -balance of funeral bill 4,475.50 3 St. Stephen Lutheran Church -funeral luncheon 160.00 4 Westminster -Grave opening 1,335.00 H-A subtotal 8,270.50 Other Administrative Costs 5 All State -homeowner's insurance payment 327.40 6 Borough of Mechanicsburg -sewer and trash bill 227.47 7 Carlisle Regional Medical Center -medical bill 8.45 8 Central Penn Business Journal -legal advertising 97.00 9 Cumberland Law Journal -legal advertising 75.00 10 Davis Country Living -mulch for 608 Alison Avenue 68.37 11 Kevin Wickard -Commission and advertising for sale of personal property 883.90 12 Kevin Wickard -Commission for sale of real estate 1,800.00 13 Mark Heckman -Real Estate Appraisal 350.00 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 FILE NUMBER Nesmith, Joseph W. 21-08-0822 ITEM NUMBER DESCRIPTION AMOUNT 14 PPL -electric bill 118.23 15 PPL -electric bill 119.84 16 PPL -electric bill 123.83 17 PPL -electric bill 45.05 18 PPL -electric bill 42.93 19 PPL -electric bill 105.35 20 PPL -final electric bill 102.80 21 Publisher's Clearing House -final bill 49.94 22 Realty Transfer Tax 1,800.00 23 RESERVES: -Costs to conclude estate, including filing of PA Inheritance Tax 2,500.00 Return and Inventory; preparation of Accounting; final personal income tax returns and fiduciary income tax returns 24 United Water -water bill 8.70 25 United Water -water bill 8.70 26 United Water -water bill 14.04 27 United Water -water bill 8.78 28 United Water -final water bill 6.74 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) ~ ~ ~ A SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE CASTS continued ESTATE OF FILE NUMBER Nesmith, Joseph W. 21-08-0822 ITEM AMOUNT NUMBER DESCRIPTION 29 Verizon -telephone bill 96.21 30 Visa -credit card payment 94.90 31 Visa -credit card payment 10.00 H-B7 Subtotal 9,093.63 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) b~f ~[Y'! CYa ~em~ -nom ` ,v,` r.. \- --. SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Nesmith, Joseph W. 21-08-0822 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE W d AMOUNT OF ESTATE ($$$) NUMBER PERSON(S) RECEIVING PROPERTY Do Not List Tnistesls) ( or s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Paul E. Nesmith Brother One-half of 31 Argali Lane rest, residue Mechanicsburg, PA 17055 and remainder Margaret V. Shreve Sister One-half of P.O. Box 109 rest,. residue Etters, PA 17319 and remainder Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 GOVEK srltt I i ~.uv Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) . ~ < < LAST WILL AND TESTAMENT OF JOSEPH W. NESMITH I, JOSEPH W. NESMITH, a resident of the County of CUMBERLAND,-Commonwealth of Pennsylvania, do make and declare this to be my Will, and I revoke all my prior Wills and Codicils. FIRST: Declaration Concerning Family. I declare that I am divorced and that I have no children now living, and that I have no other children living or deceased. The terms "child", "children" and "issue" shall include adopted children. I further declare it is my intention to dispose of all property I am entitled to dispose of by Will. SECOND: Nomination and Appointment of Executor. 1 hereby nominate and appoint PAUL E. NESMITH to be my Executor hereunder, to serve without bond. In the event my nominee fails to become or at any time ceases to be the duly appointed and acting Executor hereunder, I nominate DALE L. THOMAS as Executor, to serve without bond. The term "Exec:utor " as used herein shall apply regardless of gender. THIRD: Last Illness and Funeral Expenses: Powers of Executor. I direct my Executor to pay my last illness and funeral expenses. I direct my Executor to take all actions legally permissible to have the probate of my will done as simply and as free of court supervision as possible under the laws of the state having jurisdiction over this will, including filing a petition in the appropriate court for the independent administration of my estate. I hereby grant to my Executor all of the necessary powers to discharge my directions under this Will and the power to do all other acts which in his judgment may be necessary or appropriate for the proper distribution of my estate and the pour over of my estate to the Trust. The foregoing. powers, authority and discretion granted to my Executor are intended to be in addition to the powers, authority and discretion vested in him by operation of law by virtue of his office, and may be exercised as often as is deemed necessary or advisable, without application to or approval by any court in any jurisdiction. With respect to tax elections and exemptions, I have provided for such powers for the Trustee of the Trust. In the event that any tax law is interpreted to not allow the Trustee to exercise such powers, then the Executor is directed to follow the Trustee's directions with respect to such elections and exemptions. FOURTH: Debts, Taxes, and Administration Expenses. I have provided for the payment of all my debts, expenses of administration of property wherever situated passing under this will or otherwise and estate, inheritance, transfer and succession taxes, that become due by reason of my death, under THE JOSEPH W. NESMITH TRUST, (hereinafter "Trust") on the same date as the execution of this Will. If the Trust assets should be insufficient for these purposes, after the pour over, my Executor may elect to probate this Will and/or demand in a writing addressed to the Trustee of the Trust an amount necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court order. 9-2 . ~ 1 I FIFTH: Disposition of Residue of Estate. (1) All my personal and household effect were transferred to the Trust as a result of the Assignment of Personal Property to Trust signed in connection with the Trust. If there are any questions regarding the ownership or disposition of these assets or any other assets not listed therein, it is my desire that all my assets pour into the Trust. (2) Accordingly, I give, devise, and bequeath all the rest, residue, and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situated and whether acquired before or after the execution of this Will, to the Trustee under the Trust executed by me on the same date of the execution of this Will. I direct my Executor to transfer over to the Trust all of my right, title and interest in all property that I own or that I might have an interest in. The property is to be transferred to the Trust subject to all liens and encumbrances, if any. The Trustee shall add the property bequeathed and devised by this will to the corpus of the Trust and shall hold, administer and distribute said property in accordance with the provisions of the Trust, including any amendments thereto made before my death. (3) If for any reason the said Trust shall not be in existence at the time of my death or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Trust as it exists at the time of my death to be invalid, then I give all of my estate including the residue and remainder thereof to that person who would- have been the Trustee under the Trust, as Trustee and to their substitutes and successors under the Trust, described herein above, to be held, managed, invested, and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any, hereafter made and for that purpose I do hereby incorporate such Trust by reference in full in this my Will. SIXTH: PartialPartial lnvalidi~. Should any part, clause, provision, or condition of this Will be held to be void, invalid, or inoperative, then I direct that such invalidity shall not affect any other provision hereof, which shall be effective as though such invalid provisions had not been made. SEVENTH: Omitted Heirs: Will Contests. Except as otherwise specified in this Will, I have intentionally and with full knowledge omitted to provide for my heirs at the time of my death. If any beneficiary under this Will. or heir at law of mine or person claiming through any of them shall contest or otherwise challenge the validity of this Will or attack any of its provisions or the trust described in Paragraph FOURTH herein, directly or indirectly, any share or interest in my estate given to such person under this Will is hereby revoked, and such share or interest shall be distributed in the same manner provided herein as if such person had predeceased me without issue. 9-3 • r ~ -~ IN WITNESS WHEREOF, I, JOSEPH W. NF~~IITH, sign, s I, publish and declare this instrument as my Last Will and Testament this ~_, day of _~~ ' 6~ JOSEPH W. NESMITH, Testator The foregoing instrument consisting of four (4) typewritten pages was signed, sealed, published and declared by JOSEPH. W. NESMITH, the above-named Testator, to be his Last Will and Testament in our presence, all being present at the same time, anal we, at his request and in his presence and in the presence of each other, have subscribed our names as witnesses on the date above written. Witness _ Signature - Print name ~ ~ ~ ~ /~ ~ ~' (1 ~~ Address ~~ ~ ~~ 1 So ~l ~ /~ Witness Signature ff__ J Print name ~'r~ e n~~~ Address ~ ~ ~ ~ ~ I .S a M ~ V~ I l ~h~ ~~.5 ~~ I END OF WILL 9-4 ~, .. « , , COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss. I, JOSEPH W. NESMITH and e~ ~~~ ~('~ hand ~r~"0~~~ n ~~+ the Testator and the witnesses respectively, whose names are signed, to the a ched or foregoing instrument, being first-duty sworn, do hereby declare to the undersigned authority that the Testator, Joseph W. Nesmith, signed and executed said instrument as his Last Will and Testament in the presence and hearing of the witnesses, and that he had signed willingly, and that he executed it as his free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses at the request of the Testator, in the presence and hearing of the Testator and each other, signed the will as witness, and that to the best of his or her knowledge the Testator was at the time at least eighteen years of age, of sound mind and under no constraint, duress, fraud or undue influence. r~. ~~- estator Witness Witness Subscribed, sworn to and acknowledged before me by the said JOSEPH W. NESMITH,~Testator, and subscribed and 1(sw.grn to ~efore me by the above-named witnesses, this _~ day of / / ~ COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL ubl ( JAMES S. WELCH, Notary Public Ben~3lem Twp., Bucks County I My Commission Expires February 17, 241 My co mission expires on 9-5 • •~ TRUST AGREEMENT THIS TRUST AGREEMENT made this ~ day of ~ - 20 ~~, between JOSEPH W. NESMITH, of the County of CUMBERLAND, Commonwealth f Pennsylvania, herein designated as Trustor, and JOSEPH W. NESMITH, herein designated as Trustee. The term "Trustee" shall include Co-Trustees. IT IS AGREED BETWEEN THE PARTIES HERETO AS FOLLOWS: ARTICLE 1. TRUST PROPERTY A. Original Trust Estate. The trust estate shall consist of the initial corpus of one hundred dollars ($100.00) and all assets fisted in the Assignment of Personal Property to Trustees, and related Schedule `A'. All properly subject to this instrument is referred to as the trust estate and shall be held, administered, and distributed according to this instrument. B. Name of Trust. The name of this trust is THE JOSEPH W. NESMITH TRUST. C. Additions to Trust Estate. Additional property may be added to the trust estate at any time by the Trustor, or by any person or persons, by inter vivos or testamentary transfer. Such additions and title to any properly so added may be, but need not be, evidenced by amendment to this agreement or by schedule, deed, assignment, or other writings transferring property to the Trustee. All such original and additional property is referred to herein collectively as the trust estate and shall be held, managed, and distributed as herein provided. ARTICLE II. TRUSTOR'S RIGHTS A. Amendment and Revocation. During the lifetime of the Trustor, this trust may be altered, amended, or revoked, in whole or in part, by written instrument signed by the Trustor and filed with the Trustee, and upon any revocation, all such assets shall return to the Trustor free of trust. By way of construction, all property transferred to the trust is separate properly of the Trustor and shall remain separate property in this trust. After the deaths of the Trustor, this trust may not be altered, amended, or revoked. B. Incapacity of Trustor. If at any time, in the Trustee's discretion, or as certified in writing by two (2) licensed physicians, not related by blood or marriage to the Trustor or any beneficiary of this trust, the Trustor has become physically or mentally incapacitated, the Trustee shall apply for the Trustoe's benefit as much of the net income and principal of the trust estate as is necessary, in the trustee's discretion, to provide for the Trustoe's health, education, maintenance, comfort, welfare, or happiness. The Trustee shall so act whether or not a court of competent jurisdiction has declared the Trustor competent or has appointed a conservator. If a conservator has been appointed for the 4-5 • •~ the Trustor at the date of this instrument. The Trustee shall exercise this power to invade principal in a liberal manner. ARTICLE IV. DISPOSITIVE PROVISIONS AFTER DEATH OF TRUSTOR A. Proration of Trust Estate. Except as otherwise spec;ifically provided in this instrument (or in the Trustoe's Will directing that the property passing under the Will be applied to the satisfaction of a tax), all estate and other inheritance taxes, including interest and penalties, imposed. on or by reason of the inclusion of any portion of the trust estate in the gross taxable estate of the Trustor may be paid by the Trustee and charged to, prorated among, or recovered from the trust estate of the persons entitled to the benefits under these trusts as provided in the Pennsylvania Probate Code and applicable provisions of the Internal Revenue Code. The trust estate includes property subject to probate administration that is directed to be added to the trust estate by reason of the Trustor's death. B. Payment of Expenses of Trustor's Estate. On the death of the Trustor, the Trustee may, in the Trustee's discretion, pay, out of the trust, the debts of the Trustor; the estate and inheritance taxes, including interest and penalties, arising because of the Trustoe's death; the last illness and funeral expenses of the Trustor; and attorneys' fees and other costs incurred in administering the Trustor's estate. The Trustee may pay any such taxes directly or, alternatively, in the sole discretion of the Trustee, distribute such sums to the Executor as shall be necessary to pay all or any portion of such taxes. C. Payment of Expenses of Administration. Upon the death of the Trustor, the Trustee shall pay or reserve sufficient funds to pay all expenses of management: and administration of the trust estate, including the compensation of the Trustee and the attorney, all or any part of which shall be charged, in the Trustee's discretion, to income andlor principal of the trust estate. The remaining income shall be and is hereinafter referred to as "net income". D. Distribution of Gifts. The Trustee shall distribute gifts of trust property, subject to the provisions of ARTICLE IV. G. hereinbelow, to beneficiaries as follows: The residence located at 608 ALISON AVENUE, MECHANICSBURG, PA 17055 is to be sold through a "self-service" realty agency. GRACE WARD is to handle the showings for Paul. E. Distribution of Remainder of Trust Estate. Upon the death of the Trustor, the Trustee shall, after paying or reserving for all amounts payable, as provided in ARTICLE IV. A. through D., divide the remainder of the trust estate into two (2) equal shares and distribute one (1) share each to PAUL E. NESMITH and MARGARET V. SHREVE set forth as follows and shall hold, administer and distribute each share according to the provisions of ARTICLE IV. G. hereinbelow. 4-7 •r ~ r F. Distribution of Deceased Beneficiary's Share. In the event a beneficiary named in Paragraph E. of this ARTICLE IV. is not then living, the share of such deceased beneficiary shall be distributed to the surviving beneficiary. If both PAUL E. NESMITH and MARGARET V. SHREVE predecease the Grantor, then their shares are to be divided equally between THE NORTH SHORE ANIMAL LEAGUE, GRACE WARD and RALPH G. ATKINS. G. Distributions of Income and Principal. 1. The Trustee may pay to or apply for the benefit of each beneficiary for whom a trust is then held who has not yet attained the age of twenty-one (21) years as much of the net income of said trust as the Trustee shall determine to be in the best interest of and tending to promote the welfare of such beneficiary, after taking into consideration;, to the extent the Trustee deems advisable, any other income or resources of such beneficiary. A.ny income not distributed shall be accumulated and added to and become part of the principal of said trust. After a beneficiary for whom a trust is then held attains the age of twenty-one (2'.1) years, the Trustee shall pay to or apply for the benefit of such beneficiary the net income of said trust in convenient intervals not less frequently than quarter-annually. 2. If the Trustee deems the net income available hereunder not sufficient to provide for the reasonable .health, support, maintenance and education of -any beneficiary for whom a trust is then held, taking into consideration any other income and financial resources of such beneficiary, so far as known to the Trustee, it may, as often as it deems necessary, pay to or apply for the use and benefit of such beneficiary such part of the principal of the respective trust of such beneficiary, up to and including the whole thereof, as is necessary for the reasonable health, support, maintenance and education of such beneficiary. 3. The Trustee, in its discretion, may make net income or principal payments to a minor or a beneficiary under disability by making such payments to the guardian or conservator of his or her person, to a custodian under a Uniform Transfers to Minors Act or similar statute applicable in the Commonwealth of Pennsylvania, or to any suitable person with whom he or she resides, or the Trustee may apply such payments directly for the beneficiary's benefit, including any reimbursement to a friend or relative for amounts properly advanced for the beneficiary's benefit. The Trustee may make net income or principal payments directly to a minor child if, in the Trustee's discretion, such child is of sufficient maturity to manage such distribution. 4. -Upon the death of a beneficiary for whom a trust is then held prior to final distribution to such beneficiary, if said decedent is survived by issue, that portion of such trust (including both principal and any accrued or undistributed income) which is not exempt from the generation-skipping transfer tax imposed by Chapter 13 of the Internal (Revenue Code of 1986 (or any successor provisions) shall be distributed to such one or more persons or entities, including the decedent's estate, and on such terms and conditions, either outright or in trust, as the decedent shall have appointed by the last dated instrument delivered to the Trustee, including a Will (whether or not admitted to probate), specifically referring to and exercising this power of appointment. Any of such portion of the trust as is not appointed, together with that portion of the trust that is exempt from the generation-skipping transfer tax, shall be distributed to the issue of the beneficiary, and if none, then according to the terms set forth in this ARTICLE hereinabove providing for the distribution of the remainder of the Trust Estate. 4-8 N • i ~ ARTICLE IX. COMPENSATION OF TRUSTEE The Trustee shall receive as compensation for its services, unless waived, such amount of commissions as are customarily being charged by commercial trust companies for services as a trustee of an inter vivos trust in the Commonwealth of Pennsylvania. ARTICLE X. SUCCESSOR TRUSTEES A. Designation of Successor Trustee.. Upon the death, resignation, or incapacity of JOSEPH W. NESMITH as Trustee, the successor Trustee shall be PAUL E. NESMITH. Upon the death, resignation, or incapacity of PAUL E. NESMITH as Trustee, the successor Trustee shall be DALE L. THOMAS. B. Powers and Resaonsibility of Successor Trustee. Upon the appointment of any successor Trustee, such Trustee shall not be required to conduct an audit or account of the fiduciary conduct of any previous Trustee and shall incur no liability whatsoever by its failure to examine the prior trust record. Every successor Trustee shall have all the powers given the originally named Trustee. No successor Trustee shall be personally liable for any act or omission of any predecessor. C. Guardianship or Conservatorship of Trustee. The establishment of a Guardianship or Conservatorship of the Trustee, whether it is of the Estate or the Person, shall cause the trusteeship of such individual to terminate and to pass to the successor Trustee. Additionally, should two physicians, neither of whom is a beneficiary hereunder, related to the Trustor or the Trustee within the second degree, nor related to any beneficiary of this trust or beneficiary under the Will of the Trustor within the second degree, certify that the Trustee is incompetent to act as Trustee, such trusteeship shall terminate and pass to the successor Trustee upon notification of such Memorandum to the Trustor, the Trustee, and each then income' beneficiary. Should the Trustor, Trustee, or any income beneficiary object to such Memorandum„ such objecting party may seek a legal determination of incompetence in any court of competent jurisdiction. D. Resignation of Trustee. Any Trustee or Co-trustee of this Trust Agreement may resign as Trustee after written notice of such resignation is delivered to the Trustor, or, if the Trustor is deceased, to all of the beneficiaries then receiving income interests, and upon the acceptance of the successor Trustee to act. The resignation of a Trustee can be effected by the attorney-in-fact for a Trustee exercising such power pursuant to a valid power of attorney. An accounting of the assets, income, and expenses shall be delivered by the resigned Trustee to the successor Trustee as soon thereafter as is reasonably practical. E. Removal of Trustee. The Trustor shall have full power and authority, at any time or times, to remove the Trustee hereunder and to appoint a successor Trustee; including any corporation or banking institution, and shall do so by delivering to the Trustee to be removed a 4-19 ~, r ~ ~ - IN WITNESS Trustee, as evident Trust Agreement. DATED this WHEREOF, JOSEPH W. NESMITH, Trustor, and JOSEPH W. NESMITH, as e of acceptance of the responsibilities of Trustee hereunder, has signed this ~ ~~~ day of , 20 d ~_ TRUSTOR: Gu ~ ~ ~ ~. J~5-EPH .NESMITH TR STEE: ,,.~ SEP W. NESM TH COMMONWEALTH OF PENNSYLVANIA ) ~` ` ) ss. x On a .3 ~ I before me, ~ ~ m ~ S ~ personally appeared JOSEPH W. N S ITH, personally known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the within instrument and acknowledged to me that he/she executed the same in his/her authorized capacity, and that by his/her signature on the instrument the person or the entity upon behalf of which the person acted, executed the instrument. My Commission ~ r . ~~ ,~ ,~ Expires: ~ ~V 7iv Notary P blic COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL ~ JAMES S. WELCH, Notary Pubiic Ben~3lem Twp., Bucks County I My Commission Expires February 17, 2010 4-25 INVENTORY REGISTER OF WILLS OF CUMBERLAND COMMONWEALTH OF PENNSYLVANIA } SS couNTY of Cumberland } Paul E. Nesmith COUNTY, PENNSYLVANIA File Number 21-08-0822 Personal Representative(s) of the Estate of JOSeph W. Nesmith deceased, depose(s) and say(s).that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate In the Commonwealth of Pennsyyl~vania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of tF1e decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- ~ ~/~~~~' ~~~,~~c~`~ / ~ ~, ~ tory are true and correct. I understand that false state- ments herein are made subject to the penalties of Paul E. Nesmith 18 Pa. C.S. § 4904 relating to unsworn falsification to } authorities. Attorney - (Name) (Firm) (Address) (Telephone) James D. Bogar (SupremeCourtLD.No.) 19475 Bogar 8~ Hipp Law Offices One West Main Street, Shiremanstown, PA 17011 717-737-8761 DATE OF DEATH LAST RESIDENCE 608 Alison Avenue DECEDENTS SOC. SEC. NO. 07/25/2008 Mechanicsburg, PA 17055 196-14-3888 FIGURES MUST BE TOTALED Personal Properly Cash ............................................................................................... Personal Property ......................................................................... Stocks/Listed ................................................................................. StockslClosely Held ...................................................................... Bonds ............................................................................................. Partnerships and Sole Proprietorships ..................................... Mortgages and Notes Receivable ............................................... All Other Property ......................................................................... Total Personal Property ......................................... Total Real Property ................................................ Total Personal and Real Property ......................... 195,519.81 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(b)) Form RW-09 Rev. rare-zoos :7 ° , ; <~ 5,8~ 46 is -~ . ... ~~` ~ __ 9,635 - . ^- . _ n . N , _.., _ r; N R _,; - - ; - -- ~ - -. _ ~ ---I - ,~ ~ cr- 15,519.81 180,000.00 INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } SS File Number 21-08-0822 DATE OF DEATH LAST RESIDENCE 608 Alison Avenue DECEDENTS SOC. SEC. NO. 07/25/2008 Mechanicsburg, PA 17055 196-14-3888 Cash All State Insurance -Refund of car insurance premium 136.70 All State Insurance -Refund of homeowner's insurance premium 229.00 Carlisle Regional Medical Center -Refund of items paid by medical insurance 8.45 Members 1st Federal Credit Union -Savings Account #83727-00 -principal 85.17 balance $82.12; accrued interest $0.05 Members 1st Federal Credit Union -Checking Account # 82727-11 -principal 1,343.87 balance $1,343.87; accrued interest $0.00 Members 1st Federal Credit Union -Savings Account No. 307333-00 -principal 5.00 balance $5.00; accrued interest $0.00 Members 1st Federal Credit Union -Investment Savings Account No. 2.525.39 307333-05 -principal balance $2,523.50; accrued interest $1.89 Patriot News -Refund 66.00 Spray on Siding -Refund 1,442.00 Verizon -Refund 16.19 Verizon -Refund 14.69 Total Cash 5,872.46 Personal Property 1999 Ford Crown Victoria - V!N# 2FAFP74W0123313 -per appraisal 5,200.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate 195,519.81 INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } SS File Number 21-0$-0822 DATE OF DEATH LAST RESIDENCE 608 Alison Avenue DECEDENTS SOC. SEC. N0. 07/25/2008 Mechanicsburg, PA 17055 196-14-3888 Books -sold at private sale 50.00 Crystal Bowl -per appraisal 15.00 Personal Property -sold at auction 3,767.35 Ridgeway Grandfather Clock -per appraisal 575.00 Salt and Pepper Shakers -per appraisal 10.00 Small Waterford Crystal Pieces -per appraisal 15.00 Watertord Crystal Set -per appraisal 15.00 Total Personal Property 9,647.35 Real Estate Sale of Real Estate -All that certain piece or parcel of real estate having 180.000.00 thereon erected a dwelling house known and numbered as 608 Alison Avenue, Mechanicsburg, Cumberland County, Pennsylvania. The property was acquired by Joseph W. Nesmith by Deed dated August 24, 2001 and recorded Augus± 28, 2001 i.^. the Cumberland County Recorder of Deeds C)ffice, a copy of said Deed being attached hereto and incorporated herein. The property was subsequently transferred to the Joseph W. Nesmith Trust by Deed dated May 3, 2007 and recorded May 23, 2007 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The above-described real estate was sold pursuant to an Agreement of Sale for Real Estate dated October 11, 2008, a copy of which is attached hereto and incorporated herein. Final Settlement took place on December 10, 2008. A copy of the Deed conveying the real estate, along with a copy of the Settlement Sheet, are attached hereto and incorporated herein, The sale price of the real estate was $180,000.00. -2- INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } SS couNTY of Cumberland } DATE OF DEATH LAST RESIDENCE 608 Alison Avenue DECEDENTS SOC. SEC. NO. 07/25/2008 Mechanicsburg, PA 17055 196-14-3888 Total Real Estate Fiie Number 21-08-0822 180,000.00 -3-