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HomeMy WebLinkAbout03-13-09-J REV-1500 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 80X.280601 21 0 8 0 0 7 3 2 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 032121810 06012008 09071924 Decedent's Last Name Suffix Decedent's First Name MI GIROUX JULIE J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate qa, Future Interest Compromise ^ ^ (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Required ^ g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 8. TOtaI Number of Safe De o (Attach Copy of Will) (Attach Copy of Trust) p Sit Boxes ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113 A between 12-31-91 and 1-1-95) ^ ( ) (Attach Sch. O) -CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SAMUEL L. ANDES 7177615361 Firm Name (If Applicable) First line of address 525 NORTH 12TH STREET Second line of address City or Post Office State ZIP Code LEMOYNE PA 17043 REGIST~OF WILLS U ONLY ~ ~~ C"1 , ~` ~ '- -, -? f7 , , t - ; .`1~ -, c...~ - :- ; -,~ - ;,`f -RA"I"L FILED r'~ -, - , - Q Correspondent's a-mail address: I a W a n d eS @a O I. CO m 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 tr>Je, correct and complete. Declaration of,~reparer other than the personal representative is based on all information of which preparer has any knowledge. Caroline M. Rich 4 Conestoga Lane, Mechanicsburg, PA 17055 1505607120 1505607120 ~-~ ~~ 525 North 12th Street, Lemoyne, PA 17043 Side 1 J REV-1500 EX oecede~rs Name: G I R O U X, JULIE J. RECAPITULATION 1505607220 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) ....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 6 4, 3 6 7. 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. Decedent's Social Security Number 032121810 148,500.00 6, 045.82 16,843.26 171,389.08 38,278.13 68,743.23 107,021.36 64,367.72 64,367.72 2,896.55 2,896.55 Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 00732 N Giroux, Julie J. STREET ADDRESS 9 Warwick Circle CITY STATE ZIP Mechanicsburg PA 17050 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 Total Credits (A + B + C) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) (2) (3) (4) (5) (5A) (5B) 2,896.55 0.00 0.00 2,896.55 2,896.55 Make Check Payable to: REGISTER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ b. retain the right to designate who shall use the property transferred or its income :.................................... ^ c. retain a reversionary interest; or .................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? .............................................................. ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................... ^ a ................................................................................... 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 Acwunt, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. '`; _ ~: For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)J. 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)J. 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)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)J. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF GIPOUX, Julie J. 21 - 08 - 00732 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 I DESCRIPTION I VALUE AT DATE OF NUMBER DEATH 1 Single-family townhouse unit at 9 Warwick Circle, Mechanicsburg, Silver Spring Township, Cumberland County, Pennsylvania. Value based upon sale of property which settled on 29 August 2008 148, 500.00 -----~ TOTAL (Also enter on Line 1, Recapitulation) ~ 148,500.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSriVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF GIrOUX, Julie J. 21 - 08 - 00732 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 Checking account No. 610078-741-9 at Citizens Bank. Balance on date of death (see attached 3,586.30 statement) 2 Miscellaneous items of household furnishings, clothing, and other tangible personal property 1,000.00 3 1996 Chevrolet automobile in poor condition 500.00 4 Allstate Insurance Company (auto insurance refund) 21.70 5 GMAC Mortgage (escrow fund refund) 918.83 6 Penn Waste Company (refund) 18.99 TOTAL (Also enter on Line 5, Recapitulation) ~ 6,045.82 ~~ ~CitizensBank 1-888-910-4100 CaU Citizens' PhoneBank anytime for account information, current 2tes and answers to your questions. U5259 BR294 10 1 JULIE GIROUX 9 WARWICK CIR MECHANICSBURG PA 17050-26.43 Checking Account Statement of 3 Beginning May 09, 2008 through June 09, 2008 Checking SUMMARY JULIEGIROUX Balance Calculation CAROLINE M RICH Basic Checking Previous Balance 3,276.03 610078-741-9 Checks 1,128.78 - Withdrawals 1,919.11 - Deposits & Additions 2,710.64 + Current Balance 2,938.78 = Rewards Point Summary as of 05/31/08: Earned: 0 Points Expiring 06/30/08 0 Redeemed: 0 Points Expiring 07/31/08 0 Expired: 0 Points Expiring 08/31/08 0 Available: 27 Renewal Month: April Visit the Rewards online redemption site at: citizensbank.com/rewards or call 1-888-777-3946 to redeem points. Previous Balance TRANSACTION DETAILS 3,216.03 Checks* There is a break in check sequence Check # Amount Date Check # Amount Date 2250 18.21 05/19 2256 242.90 05/28 2251 120.00 05/22 2257 31.00 05/30 2252 355.67 05/22 2258 11.00 06/03 2253 144.00 06/04 2260* 126.00 06/02 2255* 80.00 05/27 n 7otalChecks 1,128.78 Withdrawals Other Withdrawals Date Amount Description 05/12 79.00 Pp Elec Bill 080512 4736071000ws 05/22 54.54 Bookclub Payment 080521 Check # 0000002249 06/02 59.97 Rbs Credit Card Payment 080530 240380001334155 06/05 1,233.00 Debit Memo 06/05 492.60 GMAC Mortgage, L GMAC Mortg 060508 0685450529 n Total Withdrawals 1,919.11 Deposits & Additions Date Amount Description 05/30 1,091.00 US Treasury 220 VA Benefit 053008 03234524 10 01 05/30 127.34 Mass Mutual Pennon Ck 080530 Member FDIC Q Equal Housing Lender ~~ Ctt~zens L7~~1~ - Checking Account ~~ 1, L7 Statement 1-8$8-910-41QU Q of 3 Call Citizens' phoneBank anytime for account information, current rates and answers to your questions. Beginning May 09, 2008 through June 09, 2008 _ Checking continued from previous page Deposits & Additions (continued) JULIE GIROUX Date Amount Description 06/02 259.30 Homeland Center Payroll 080601 032121910 CAROLINE M RICH 06/03 1,233.00 US Treasury 303 Soc Sec 060308 Basic Checking 610078-741-9 n Total Deposits & Additions 2,710.64 n - Current Balance 2,938.78 Daily Balance Date Balance Date Balance Date Balance 05/12 3,197.03 05/28 2,325.71 06/03 4,808..38 05/19 3,178.82 05/30 3,513.05 06/04 (,664.38 05(22 2,648.61 OGj02°~ 3,586:38 06/05 2,938.78 05/27 2,568.61 MEMU --The point balance listed in the Rewards Point Summary section shows the total points available as of the Last day of the month prior to your statement being sent. Any points earned or redeemed after that date will not be reflected until your next statement. For the most up-to-date point balance, visit citizensbank.com/rewards. ~ NEWS (RUM CITIZENS --Important Information about Check Cashing Cashing a check can be a convenient way to get quick access to funds. We permit check cashing in our branches for customers who have sufficient funds on deposit to cover the amount of the item. Occasionally a check that you cash may be returned to us unpaid. When that happens, we debit your account for the amount of the item. In some areas, we also charge a fee of $10.00. Beginning August 1, 2008 we will standardize this fee and apply it to all accounts in PA, DE, RI, CT, and NH. This fee is the same as the current charge for a returned deposited item. If you have questions about this change, please see a Banker or call us at the number Listed on your statement. --Great news! Beginning in May through June 2008, we're enhancing Online Bill Payment to offer you faster payments. In most cases, you'll be able to pay your bills in as little as 24 hours. And with a new convenient payment calendar, you'll be able to determine the earliest day your payments will be received. It's just another way Citizens is working to make banking better for our valued customers. Member FDIC Q Equal Housing Lender COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT ~I$C, NON-PROBATE PROPERTY ESTATE OF Giroux, Julie J. FILE NUMBER 21 - 08 - 00732 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent NUMBER and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET ~ OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALVE 1 Non-contributory retirement annuity with Mass Mutual 16,843.26 10000% 16,843.26 Life insurance Company, Policy No. IP924 (Certificate No. 143). Value at date of death per attached I statement. I TOTAL (Also enter on line 7, Recapitulation) I 16,843.26 MassMutual FINANCIAL GROUP® Attorney Samuel L. Andes P. O. Box 168 Lemoyne, PA 17043-0168 RE: IP 924 Estate of Julie Giroux Dear Mr. Andes: October 29, 2008 I am enclosing a T209 form for estate tax purposes, as you requested in your letter dated October 15, 2008. Please call me at (413) 226-3066 if you have any questions. Sincerely, Sally A. Haapanen Account Manager Financial Products MassMutual Financial Group Massachusetts Mutual Life Insurance Company and affiliates Springfield, MA 01111-0001 (413) 788-841 I MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY, SPRINGFIELD, MASSACHUSETTS 01111 SPECIAL STATEMENT (Form 712 Not Applicable) For Estate Tax Purposes Covering Annuities and Installment Accounts To Be Filed by Executor with Federal Estate Tax Return Form 706 NAME OF DECEDENT DATE OF DEATH Julie Giroux 1-Jun-08 1A. POLICY NUMBER(S) 1B. DECEASED'S 2. ISSUED ON LIFE OF: IP 924 PAYEE ACCT. NO. Contract take over as July 01, 1976 Cert# 143 032-12-1810 3. ORIGINALLY A CLAIM PRIOR TO DEATH OF ABOVE DECEDENT: SURRENDER MATURED ENDOWMENT OR ANNUITY NO X YES BY REASON OF: DEATH OF INSURED OR ANNUITANT 4. TYPE OF POLICY OR INSTALLMENTS IMMEDIATE PARTICIPATION GUARANTEE GROUP ANNUITY CONTRACT NONCONTRIBUTORY RETIREMENT ANNUITIES 5. RIGHTS DECEDENT HAD TO WITHDRAW, COMMUTE OR SURRENDER POLICY NONE X FULL RIGHT OTHER-EXPLAIN:- 6. DEATH BENEFICIARY(IES) AND RELATIONSHIP TO DECEDENT MARY KIME, WIFE 7. HOW DEATH BENEFIT PAYABLE ONE SUM INSTALLMENTS AS FOLLOWS: X MONTHLY PAYMENTS OF $95.51 PAYABLE TO SPOUSE COMMENCING ON JULY 01, 2008 FOR SPOUSE LIFETIME 8. RIGHT OF BENEFICIARY TO WITHDRAW PROCEEDS OR TO COMMUTE INSTALLMENTS NONE X FULL RIGHT OTHER-EXPLAIN:- 9. VALUE AS OF DATE OF DEATH 10. ADDITIONAL MEMORANDA $ 16,843.26 THE ABOVE VALUE IS WITHOUT REFERENCE TO THE PHYSICAL CONDITION OF THE BENEFICIARY 9A. BASIS OF VALUATION OF INSTALLMENT BENEFITS (MORTALITY TABLE AND/OR INTEREST RATE) Present Value rate as of July 01, 2008 @ 5.00% The undersigned officer of the above named Insurance Company hereby certifies that this statement sets forth correct true information with respect to the contrac t indicated herein. / ~ • Date ~~ . ~ ~ ~ ~ Signature Titie ~'C-- p ,, _/ THIS COMPANY BY FURNISHING THE ABOVE INFORMATION EXPRESSES NO OPINION AS TO WHETHER OR NOT ALL OR ANY PART OF THE PROCEEDS OF THE ABOVE POLICIES ARE INCLUDIBLE IN THE GROSS ESTATE OF DECEDENT T209 667 SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ~n A INHERITANCE TAX RETURN ADIYI'N~~F1~'~ ~~ RESIDENT DECEDENT FILE NUMBER ESTATE OF .Giroux, Julie J. 21 - 08 - 00732 Debts of decedent must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 ~ Myers Funeral Home (funeral services) 10,635.00 2 Diocese of Harrisburg (cemetary plot) 1,290.00 3 ~ Scottie's Beef and Reef Restaurant (funeral luncheon) 620.22 B. 1 DMINISTRATIVE GOSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 2. 3. 4 5. 6. 7. 1 City State Zip Year(s) Commission paid Attorney's Fees Samuel L. Andes 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 Probate t=ees Register of W ills Accountant's Fees Tax Retum Preparer's Fees Other Administrative Costs Cumberland Law Journal (advertising) 5,000.00 302.00 75.00 TOTAL (Also enter on line 9, Recapitulation) 38,278.13 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral F~nses & Actnmtstrahve Costs cor~nued ESTATE OF Giroux, Julie J. FILE NUMBER 21 - 08 - 00732 2 i The Sentinel (advertising) 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 COSTS OF SALE OF RESIDENCE AT 9 WARWICK CIRCLE: Sales commission paid to the Homestead Group Attorney's fees (deed preparation} I Express Mail fee ~i One percent realty transfer tax (state) One percent realty transfer tax (county) I Final sewer bill I Home warranty program Prudential-Thompson Wood transaction fee D.L. Heiges Electrical Services, Inc. (electrical repairs) Debra W lest, Tax Collector (2008-2009 school taxes, less proration) Seller assistance (to repair garage door) Less credit for municipal and county tax proration COSTS TO REPAIR AND PREPARE RESIDENCE AT 9 WARWICK CIRCLE FOR SALE: Mr. Handyman (reconstruction of rear porch) Mr. Handyman (exterior painting) Lowe's (replacement of kitchen appliances and bathroom fixtures) Bed Bath & Beyond (replacement of window blinds, curtains and draperies) 134.68 8, 910.00 150.00 17.00 742.50 742.50 58.17 455.00 200.00 196.00 169.49 700.00 -116.66 1,026.70 678.20 3,026.26 481.75 Page 2 of Schedule H Soule H COMMONWEALTH OF PENNSYLVANIA /A~~~. Y~,,~,~,~M/~++~~,~~,,~,,~, M.u~ INHERITANCE TAX RETURN /~~.Y I III IpY G1Y~fc \.+~.7pi:~ ~111.~R.7 RESIDENT DECEDENT ESTATE OF Giroux, Julie J. FILE NUMBER 21 - 08 - 00732 19 ~ Sherwin Williams (paint and paint supplies) 20 T.J. Maxx (kitchen furnishings) 21 I Lancaster Mattress Outlet (replacement of bedframe) 22 Caroline M. Rich Design Company (staging of property for sale, including additional decorating work) 23 ;Elizabeth Reese (painting supplies) 24 ~ Fluwog Renovations (repairs to roof) 25 Cropf Brothers, Inc. (plumbing repairs) 26 Joan Weise (lawn care) 27 Michelle Joynt (cleaning) 167.81 201.25 45.58 1, 500.00 119.94 346.01 163.73 120.00 120.00 Page 3 of Schedule H ADDENDUM TO AGREEMENT OF SALE We, the undersigned, acknowledge and agree to the following changes to the Agreement of Sale dated July 19, 2008, regarding the purchase of the property located 9 Warwick Circle, Mechanicsburg, PA 17050. 1) Seller assistance shall.be in the amount of $700.00. All other terms of said Agreement of Sale will remain the same. Richard W. Close, Jr., Buyer ~ Date G~~G~~~ ~ of Juli Giro ,Seller Date Sworn to and subscribed before me this `~:`3. day of ~ s~, ., , 2008. Notary Public COMMOtAM1IFAL.TFI OF PENNSYLVANU\ Notarial Seal Michael E. Wise Notary Public Mechanicsburg Boro, Cumberland Courtly M Commission Tres Jan. 23.2010 A. B. TYPE OF LOAN: U.3. DEPARTMENT OF HOUSING 8 URBAN DEVELOPMENT 1.QFHA 2,QFmtiA 3.nX CONY. UNINS. 4.[~VA 5.QCONV. INS. 8. FILE NUMBER: 7. LOAN NUMBER: SETTLEMENT STATEMENT MOUOa-Doles oza7a24932 8. MORTGAGE INS CASE NUMBER: ' C. NOTE: This form !s fumishad to gtve you a statement o/adrra! settlement costs. Amounts paid to end by the settlement agent are shown. Items marked 7POCp wale paid outside the dosing; they are shown here forlnfomratbna!purpDses end are not lnduded in fha totals . 1.0 3108 (MOU06-0Ot43.PPdMOWa-OOtOant D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: Richard W. Cbae Jr. Estate of Julie Giroux Suntrust Mortgage, Inc. 1246 Cross Creek Drimre 9 Wacwlck Circe 1001 Semmes Avenue Mechanicsburg, PA 17050 Mechanicsburg, PA 17050 Richmond, VA 23224 G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 25-1844509 I. SETTLEMENT DATE: 9 Warwick Ckde fldeaty Cbsing SerNces, LLC Mechanicsburg, PA 17050 A t 29 Cumberland County, Pennsylvania PLACE OF SETTLEMENT ugus , 2008 26 North 8th Street Lemoyne, PA 17043 J. SUMMARY OF BORROWER'S TRA NSACTION K SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. ConUact Sales Price 148 500.00 461. Contrail Sales Price 148 500.00 102. PersonelPro a 402. Personal Pro 1 3. SelUement Cha ea to Borrower Llne 1400 4 392.29 403. 104. 404. 105. 405. Ad ustments for Items Paid B Selterln advance Ad ustments For Items Pard B Setter in advance 106. C frown Taxes io 408. CI !Town Taxes to 107. Co/TW Taxes 08/29/08 to 01/01/09 118.68 407. Co/T Tewes 08129!08 to 01!01!09 116.68 108. School Taxes 08129/08 to 07/01/09 743.70 408. School Taxes 08/29/08 to 07!01!08 743.70 109. 409, 110. 410. 111. 411, 112. 412. 120. GROSS AMOUMWE FROM BORROWER 163,762.65 420. GROSS AMOUNT DUE TO SELLER 149,360.36 200. AMOUNTS PAID BY OR IN eEHA1.F OF BORROWER : 800. REDUCTIONS IN AMOUNT DUE TO SELLER 201. De osit or earnest mone 1 500.00 501. Excess De See InslnrcUons 202. P ' al Amkwnt of New Loan a 87,000. W 502. SetUemeM Cha es to Seller Ina 1400 12 378.38 203. ExIsU ban a taken sub act to 603. Exlstln loans taken sub cA to 204. 504. Payoff Fkst M a e to GMAC Mortgage LLC/~06854 57,769.98 205. 505. Pa ff Second Mort e e 208. 506. 207. 507. t)e sUdtsb.as rocaeds 208. b06. 209. Seller Assist 7D0.00 509. Seger Assist 700.00 Ad ustments For Items Un aid B Seller A ustmeMs forltems Un aid 8 Seger 210. /Town Taxes to 510. C /Town Taxes to 211. Co/Tw Taxes to 511. Co/Tw Taxes to 212. School Taxes to 512. School Texas to 213. 513. 214. 514. 215. 515. 218• 518. 217• 517. 218• 518. 218• b19. 220. TOTAL PAID BY/FOR BORROWER 89,200.00 520. TOTAL REDUCTION AMOUNT OUE SELLER 70,848.32 500. CASH AT SETTLEM NT FROMfTO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 901. Grose Amount Due From Bonower 120 159 752.85 801. Grose Amount Due To Seser a 420 149 380.38 302. Less Amount Pakl B !For Borrower Line 220 ( 89 200.00 802, Less Reductlona Due Setter 620 70,848.3 303 CASH (X FROM) ( TO) BORROWER 64,652.85 803. CASH (X TO) ( FROM) SELLER 76,514.04 L. ~lC 1 1 LLIY1tN 1 1+riAKt~tS 700. TOTAL COMMISSION Based on PHCe $ 148,500.00 ® 8,0000 °.6 8,910.00 PAm FROM PAIp FROM Ohvfslon of Commission ilne 7 8$ FOOD W3: aORROwER'8 SELLER'S 701. 4 480.00 to Prudential Thom son Wood Real Estate FUNDS Ar FUNDS AT 4 703_ Commission Pald al Settlement SETTLEMENT SETTLEMENT 704 T ti F 8 910.00 • ransa on ee to The Homestead Grow 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 100.00 801. Loan Ination Fee % to 802. Loan Dlsoount 96 to 803. Ap Wal Fee to Central Penn Appraisal POC:B350.00 804. CredR Re R to Kro9 Factual Data 805 Lend r I i F -43.0 8 4 . e s n ect on ee to 808• a Ins, A .Fee to 807, Assum Ucn Fee to 808. Tax Service to alutree Real Estate Serv 809 LOL Fl d C 78 00 . oo eR to First Amerk)an food 810. Admintstratfve Fee !o entral PA Mo a e, LLC 811 M B 8.00 600.00 . a e roker Fee to Central PA Mo a e, LLC POC:L1392.00 . 812. J Process Fee d b broker to SunWst Mo a e, Ina POC:M8500 00 . 813. 814. 815. 818. 817. 816. 810. 820. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE fD411. Interest From 08128f08 to 09!01/08 i 15.020000/dey 3 da % 902. Mort a e Insurance Premlumfor 12 months to 45.06 903. Hazard InsurarTCe Premium for t.0 ors to Erie Insurence POC:B399.00 904. 90b. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance 3.000 months 33.25 r month 99.75 1002. Mort a e insurance months S r month 1003. /Town Taxes months $ month 1004. ColTw Taxes 7.000 months $ 28.46 r month 1005. School Taxes 3.000 months ~ $ 73.92 r month 199.22 ~1,7g 1~• months $ per month 0 m 1(108. re ateAd tmen! months r month -113.7 1100. TITLE CHARGES 1101. Settlement or Cbsl Fee to Fide Chain Services LLC 175.00 1102. AbslradorTitie Search to 1103, e a o to 1104. TNie Insurance Binder tD 1105. Document Pre aTatbn to 11 Og. No Fees to 1107. Attoma Feea to Samuel L Andes, Es uire 150.00 odes shove Item numbs 105- 107 0 4 Ins n 1 75 dudes above Item numbers: 1109. LerWers Covers S 87,000.00 11 0. a Co e S 146,500.00 1,103.75 1111, END, 100,300,900,b.i to fdel Clos6r rvicea, LLC 200.00 1112. Cbs Protection Letter to TicorTltle insurence Com en 35.00 1113. 1114. Wire Fee to Flde Cto Services, LLC 20.00 1116. Tess Mati Fee to Fide Clo a, LLC 17.00 17.00 1118. Tax Cert to American Tax Rep 40.00 1117. 118, 1200. GOVERNMENT RECORDING AND TRANSFER CHARGt?S 1201. Recordin Fees: Deed S 38.50; Mo a e S 74.60; Releases S 118.00 1202. !Coon Tax/Slam :Dead 1 485,00• Mo e e 742.b0 742.50 1203. State 7 tam s: Deed 1 485.00; Mo a e 742.50 742.50 1204. d nd a rot ed 1205. Cumberland Coun Recorder of Deeds 1300, ADDRIONAL SETTLEMENT CHARGES 1301. Surve to 1902. Pest I to South Central Pa. dome 1 Ion Coma Inc. POC:880.00 1903. Final Sewer to Silver 3 Townshl Auihodt Acct. 1403.1407 b8.17 1904. Home Wanan to AHS 455.00 1305, Sae addiCl dish. exhlbk to 1400. TOTAL SETTLEMENT CHARGES Enter on Lines 103 Section J and 502 Section 4C 4,392.2 1,301.19 12,376.36 Ftdetity Closing Services, LLC, Settlement Agent (M0008-OffUe / M0000-001d8 f 21) HUD-1, Page 3 Borrower(s): Richard W. Close Jr. 1248 Cross Creek Drive Mechanicsburg, PA 17050 Lender. Sunbust Mortgage, inc. Settlement Agent: Fidelity Closing Services, LLC (888)289-8092 Place of Settlement: 26 North 9th Street Lemoyne, PA 17D43 Settlement Date: August 29, 2008 Property Location: 9 Warwick Circle Mechanicsburg, PA 17050 Cumberland County, Pennsybania Seller(s): Estate of Julie Giroux 9 Warwick Circle Mechanicsburg, PA 17050 Additional Disbursements PayeelDescriptlon Note/Ref No. Borrower Seller Debra Wiest, lax Collector 905.19 2008!09 School Taxes 38-19-1621-121 South Central Pa. Home Inspection Company Inc. 310.00 Home Inspection POC:B310.00 Prudential Thompson Wood Real Estate 200.00 Transaction Fee D.L. Heiges Electrical Services, inc. 196.00 Repairs Total Additional Disbursements shown on Line 1305 Seiler Loan Payoff petalis Payoff First Mortgage to GMAC Mortgage LLC Loan Payoff 57,769.96 As of 09/04/08 Total Additional Interest -6 days Total Loan Payoff 57,769.96 0.00 $ 1,301.19 Re:#0685450529 Per Diem I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a t~~and accurate statement of all receipts and disbursements made on my account or by me in this transaction. 1 furth ertifi that i have received a copy of the HtSD-1 Settlement Statement. /~ A Richard W. Close Jr. Y Giroux M. Rich, Executrix WAFtNINO: It is a crime to knowingly make false statements to the United States on this or any similar forth. Pena@les upon convlcUon can Include a tine and Imprieamnent For deta[Is sea: Title 18 U.S. Code Section 1001 and Section 1010. (M0008-00148.PFOMt0008A0148121 y SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN f RESIDENT DECEDENT FILE NUMBER ESTATE OF GIrOUX, Julie J. 21 - 08 - 00732 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT J NUMBER 1 GMAC Mortgage, LLC (mortgage on residence paid at sale of residence) 57,769.96 2 Talbot's charge card 158.00 3 ~ Wal-Mart charge card ~ 777.00 4 Citizens Bank credit account 1,446.31 5 Boscov's charge account 770.59 6 Bon-Ton charge account 208.91 7 Capital One Credit Card 2,641.00 8 Sears Gold credit card 1,881.46 9 HSBC Visa Card 196.37 10 Capital One Services (loan account) 1,889.00 11 Homeland Center (final nursing home bill) 259.30 12 PPL (electric utility service) 256.73 13 Penn Waste (trash service) 44.35 14 Verizon (telephone) 20.64 15 PA American Water (water utility) 108.86 16 Camp Hill Emergency Physicians 31.97 TOTAL (Also enter on Line 10, Recapitulation) ~ 68,743.23 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT continued FILE NUMBER ESTATE OF Giroux, Julie J. 21 - 08 - 00732 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 17 Moffitt Heart Group 58.06 18 ~ NCH Healthcare System f 13.02 19 Silver Spring Township Sewer Authority 85.70 20 ~ United of Omaha (life insurance premium) 126.00 Page 2 of Schedule I REV-1513 EX+(g.00) ,~ SCHEDULE J CDMMON AN4A TA Q B E N E FI CIARI E S ERI NCE TAXRETURN RESIDENT DECEDENT ESTATE OF I Giroux, Julie J. FILE NUMBER 21 - 08 - 00732 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers i under Sec. 9116 (a) (1.2)] 1 Laura E. Reese Granddaughter Auto valued at $500 721 Melrose Street, Apt. C. Chicago, {L 60657 I 2 Mary Beth Reese Granddaughter 1/4 of household 1206 Highgate Court property ~ Libertyville, IL 60048 I 3 Rebecca A. Reese Granddaughter 1/4 of household 1206 Highgate Court property Libertyville, IL 60048 Enter dollar amounts for distributions shown above on lines 1 5 through 1$, as appropriate, on Rev 1500 cover sheet III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS ~ I I NOT BEING MADE I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ 0.00 REV-1513 EX+ (9.00) ~ ~, ~ SCHEDULE J COM NOHERITANCEOTAXRETURNANIA BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF Giroux, Julie J. FILE NUMBER 21 - 08 - 00732 NUMBER RELATIONSHIP TO NAME AND ADDRESS OF PERSON(S) DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Nat ListTrusfee(5) I, TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 4 Julianne Reese Granddaughter 1/4 of household 6335 Creekbend Drive property Mechanicsburg, PA 17055 5 Caroline M. Rich Daughter 1/2 of remainder ~ 4 Conestoga Drive Mechanicsburg, PA 17055 6 Elizabeth A. Reese Daughter 1/2 of remainder 1206 Highgate Court LibertyviNe, IL 60048 Page 2 of Schedule J