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Home My WebLink About03-0844 PETITION Estate of Ronald E. Cressler also known as Social Security No. FOR PROBATE and GRANT No. TO: Deceased. 194-26-687i5 OF LETTERS Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(x), who islla~: 18 years of age or older an the execut or in the last wilt of the above decedent, dated December 27 and codicil(s) dated none in the named 1993 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland is last'family or principal residence at 11 Koser Lane, County, Pennsylvania, with Shippensburg, Southampton Township (list street, number and muncipality) Decendent, then 71 years of age, died October 1 ,XI~ 2003 , at Carlisle Regional MedScal Center.. C. mrlq~lo; PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: none .. Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 179,700 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 100 ~ 000 situated as follows: 11 Koser Lane, and 13 Koser Lane, Shippensburg, Southampton Township, Cumberland County WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. Ronald L. Cra.q.ql ar 8 Koser Lane Shippensburg, PA 17257 717-532-4670 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3~ ss COUNTY OF CUMBERLAND 3 The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this *~ .day of · - - Reg~terfi[l Ronald L. Cre.q.q] er No. o~-©~- ~ra~L Estate Of Ronald E. Cressler , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~~ r' [fizZ. /9c~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated December 27, 1993 described therein be admitted to probate and filed of record as the last will of Ronald E. Cressler ; and Letters Testamentary are hereby granted to Ronald L. Cressler FEES Probate, Letters, Etc .......... Short Certificates(~) .......... Renun~4ation ................ TOTAL Jerry A. Weigle, Esquire ATTORNEY (Sup. Ct. I.D. No.) WEIGLE & ASSOCIATES, P.C. 126 East King Street ADDRESS Shippensburg, PA 17257 (717) 532-7388 PHONE 01624 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. v oca R'~g,s'--trar ¢450189 ~o. H105.143 Rev 2/~7 PERMANENT COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Ronald E. Cressler z Male I3- 194-- 26 --6870 4. 10/01/2003 ~.~ ~ ~. ' I ~. ~. ~ ~ ~. ~ ~J~.-~~ ~5.~"~, ,.s ~c~ ~.,~i~ ~,., ,~ ....... ~ ..... . C~berland I'. Carlisle ..Carlisle Regional Medical Center L~'-~ .... L ~it. ~",~'[~'lqr'$U~JLING~uot~v:~(Seee%C~rr~m. Slam. Z~oCo~el ]OECEI~NT'S Pennsylvania ,4 ~,~ Southampton 11 Koser Lane ,~ Shippensburg, PA 17257 ~) ,~.~ Cumberland ~? ,~.~ · ' ,k Claire D. Cressler ~ Ronald L. Cressler ~ 8 Koser Lane, Shi~ensbur~ PA 17257 c,,~ ~ ~ ~ ~ ' C~b ~ ~ v ~,,,. 10/04/2003 [ / erland County, ~.,~,,~,~_, ~~~- ~ ~,,~.Sprin~ Hill Cemetery [~,,.Ship~ensburg~ PA 17257 ~". I I I''~'''~'~ ' I 'M~DICAL EXAMINER/CORONER O~ ~ b~l~lJ manner a~ NAMEANOAOOREE$OF ERSON OCO~PL TEOC ~OFD; H LAST WILL AND TESTAMENT I, RONALD E. CRESSLER, of 11 Koser Lane, Shippensburg, Southampton Township, Shippensburg, Cumberland County, Pennsylvania, 17257, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give and devise my real estate situate at 13 Koser Lane, Shippensburg, Southampton Township, Cumberland County, Pennsylvania, to my three children: RONALD L. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, subject to a life estate interest in CLAIRE D. CRESSLER, for the length and duration of her life. The said Claire D. Cressler shall be required to bear the cost of real estate taxes assessed against said real estate, the cost of homeowner's hazard insurance, and the cost of any and all repairs to said dwelling house incurred during her life tenancy. THIRD. I give and bequeath my mother's marble top stand to my son, RONALD L. CRESSLER. In the event the said Ronald L. Cressler should predecease me, I then give and bequeath said marble top stand to the oldest living male issue of Ronald L. Cressler who bears the Cressler Family name, with the request that it shall remain in the Cressler Family and be passed down to the oldest living male of each generation who bears the Cressler Family name. In the event that my son, Ronald L. Cressler, should predecease me and die without male issue who bear the Cressler Family name and who survive me, I then give and bequeath said stand to my son, RAY E. CRESSLER, on · ~.~ ~F'~/ ~,.,.- (SEAL) MARK,WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 the same terms and conditions as hereinbefore set forth. It is my intent and my request that the marble top stand shall stay in the Cressler Family and be passed down to the oldest living male of each generation who bears the Cressler Family name. FOURTH. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to my three children, RONALD L. CRESSLER, DEBBIE A. CHESTNUT, AND RAY E. CRESSLER, on a per stirpes distribution basis.. FIFTH. I nominate, constitute and appoint my son, RONALD L. CRESSLER, to be the Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my daughter, DEBBIE A. CHESTNUT, to be the Executrix of this my Last Will and Testament. In the further event that neither the said Ronald L. Cressler nor the said Debbie A. Chestnut be able to fulfill the duties of Executor, I then nominate, constitute and appoint my son, RAY E. CRESSLER, to be the Executor of this my Last Will and Testament. SIXTH. I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, RONALD E. CRESSLER, have hereunto set my hand and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this ~ ? day of g~]~ , 1993. (SEAL) -2- MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 This instrument was by the Testator, RONALD E. CRESSLER, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in his presence and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, RONALD E. CRESSLER, the Testator whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before_ ,,m~ by RONALD E. C~ESSLER, the Testator, this NOTARIAL SEAL I Jerry A. Wedgie, Notary Public · ' PA Cumberland County ~ Shlppensm~rg, [ My Commission Expires July 31, 1994. MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : We, ~'~CC~' and- . -- , , / the witnesses whose names are signed to the forego£ng instrument, being duly qualified according to law, do depose and say that we were present and saw RONALD E. CRESSLER, Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or aff~ to an~_suj~acribed before me and ~/Z~L~[ ~~ , witnes~es~ ~i~s ~day of ('~ LMy Commis~ior~ E×pires July 31, 1994 MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA, 1 ?257 RONALD E. CRESSLER MARK, WEIGLE AND PERKINS ATTORNEYS AT LAW 126 EAST KING STREET SHIPPENSBURG, PA. 17257 WEIGLE & ASSOCIATES, P.C. · ATTORNEYS AT LAW 126 EAST KING STREET, SHIPPENSBURG, PA 17257-1397 · TELEPHONE: (717) 532-7388 FAX: (717) 532-6552 IN RE: ESTATE OF RONALD E. CRESSLER, late of the Township of Southampton, Cumberland County, Pennsylvania, deceased : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY : PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NUMBER 21-03-0844 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a} Name of Decedent: Ronald E. Cressler Date of Death: October 1, 2003 Will No. 21-03-0844 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on October 17, 2003: Ronald L. Cressler 8 Koser Lane Shippensburg, PA 17257 Debbie A. Chesmut 10 Koser Lane Shippensburg, PA 17257 Ray E. Cressler 12 Koser Lane Shippensburg, PA 17257 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE. October 17, 2003 ~i~~j~/A.~en (~ ~, ~~ -- r~ ~.~; : __ . e~gle, Esquire Address: Weigle & Associates, P.C. 126 East King Street "~ ' ~' "' "' Shipp ' ' .... , . ::..'. ensburg, PA 17257 Telephone: (717) 532-7388 Capacity: Personal Representative X Counsel for Personal Representative WEIGLE & ASSOCIATES, P,C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 WEIGLE & ASSOCIATES, EC. Attorneys At Law 126 East King Street Shippensburg, PA 17257-1397 Register of Wills, Cumberland County Courthouse Carlisle, PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003372 WEIGLE JERRY A 126 E KING STREET SHIPPENSBURG, PA 17257 ESTATE INFORMATION: SSN: 194-26-6870 FILE NUMBER: 2103-0844 DECEDENT NAME: CRESSLER RONALD E DATE OF PAYMENT: 12/23/2003 POSTMARK DATE: 12/22/2003 COUNTY: CUMBERLAND DATE OF DEATH: 10/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,500.00 TOTAL AMOUNT PAID' $6,500.00 REMARKS: RONALD CRESSLER C/O JERRY WEIGLE ESQUIRE SEAL CHECK#II5 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS C~MMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: WEIGLE JERRY A 126 E KING STREET SHIPPENSBURG, PA 17257 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 00371 2 ........ fold ESTATE INFORMATION: SSN: 194-26-6870 FILE NUMBER: 2103-0844 DECEDENT NAME: CRESSLER RONALD E DATE OF PAYMENT: 03/24/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,955.34 REMARKS: SEAL CHECK#135 TOTAL AMOUNT PAID: $1,955.34 INITIALS: JA RECEIVED BY' GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS z COMMONV~-ALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Cressler, Ronald E. DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DD-YEAR) 10/01/2003 07/27/1932 FILE NUMBER 21 03 0844 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 194-26-6870 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 12-31-91 and 1-1-95) NAM E Jerry A. Weigle 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate [] 4a. Future Interest Compromise {date of death after 12-12-82) [] 5. Federal Estate Tax Return Required 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 1 1. Election to tax under Sec. 9113(A) (Attach Sch O) ;OMPLETE MAILING ADDRESS FIRM NAME (If applicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717/532-7388 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (1) (2) (3) (4) (5) (6) (7) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 126 East King Street Shippensburg, PA 17257 141,500.00 ~ None None: None ~. 52,258.87.- None 156,570.62 37,543.92 117,286.71 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which a n election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 350,329.49 154,830.63 195,498.86 195,498.86 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x .045 17.Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .'15 19. Tax Due 20. 195,498.86 [] [ed I:::[ed*'l I::l 4=ll~;i'slll~,l 4=1 t:(elll:l,,"lllL~[e~,! ]::lglllL~llll]~,.lOleiYl:l t:/,.l~l&Ttl:lOII (15) (16) 8,797.45 (17) (18) (19) 8,797.45 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: IST,REET ADDRESS 11 Koser Lane C~-T~ Shippensburg STATE PA ZIP 17257 Tax Payments and Credits: 1. Tax Due (Page I Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6,500.00 C. Discount 342.11 8,797.45 Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 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. 6,842.11 0.00 1,955.34 1,955.34 (4) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ............................................................................. [] [] b. retain the right to designate who shall use the property transferred or its income; ................................ [] [] c. retain a reversionary interest; or ............................................................................................................ [] [] d. receive the premise 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 cons derat on? ................................................................................................................ [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at h s or her death? ...... [] [] 4. Did decedent own an Individual Retirement Account, 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. 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 raprasentative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Ronald_L. Cressler _ 8 Koser Lane ~(/~ ~,o ~ ~ Shippensburg, PA 17257 SIGN'~E OF PERSON RESPOI~IB[.E FOJ~ FILING,~ETURN ADDRESS ..... DATE - - I / 12.6 East King Street For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}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 0% [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 0% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cressler, Ronald E. SCHEDULE A REAL ESTATE FILE NUMBER 21-03-0844 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market va ue s defined as the price at which property would be exchanged between a willingbuyer anda willing seller, neither being comp.elled 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 NUMBER DESCRIPTION 11 Koser Lane, Shippensburg, Southampton Township, Cumberland County, PA 13 Koser Lane, Shippensburg, Southampton Township, Cumberland County, PA TOTAL (Also enter on Line 1, Recapitulation) VALUE AT DATE OF DEATH 81,500.00 60,000.00 141,500.00 COMMOhN~=ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Cressler, Ronald E. 21 - 03 - 0844 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 NUMBER OF DEATH 1 2 3 4 5 6 7 8 9 Orrstown Bank Checking Account #501778 Accrued interest to date of death 2002 Chevrolet Trailblazer U. S. Savings Bonds GMAC - rebate 11/03/03 Sprint - refund 11/10/03 Penn Natinal lInsurance - auto premium refund 12/05/03 Adams Electric Cooperative - patronage capital retirement, 11-13 Koser Lane Receivable from Debbie A. Chestnut, daughter Social Security - 10/03/03 final monthly benefit TOTAL (Also enter on Line 5, Recapitulation) 1,252.67 0.08 19,000.00 1,357.62 6.69 20.46 28.00 366.38 29,282.97 944.00 52,258.87 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cressler, Ronald E. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 - 03 - 0844 This schedule must be completed and filed if the answer to any of questions I through 4 on page 2 is yes. ITEM ] DESCRIPTION OF PROPERTY DATE OF DEATH % OF NUMBER Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE Attach a copy of the deed for real estate. (IF APPLICABLE) INTEREST 1 Orrstown Bank IRA Account #14000201013 156,215.54 156,215.54 Accrued interest to date of death 355.08 ! 355.08 I TOTAL (Also enter on line 7, Recapitulation) 156,570.62 COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDU~ FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Cressler, Ronald E. I FILE NUMBER 21 - 03 - 0844 Debts of decedent must be reported on Schedule I. i/I::M NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Fogelsanger-Bricker Funeral Home Spring Hill Cemetery - opening and closing grrave Crider Meats, Inc. - reception Messiah United Methodist Church - reception ADMINISTRATIVE COSTS: Personal Representative's Commissions Ronald L. Cressler ,q~"' "~urity Number(s) / EIN Number of Personal Representative(s): Street Address 8 Koser Lane City Shippensburg State PA Zip 17257 Year(s) Commission paid Attorney's Fees Weigle & Associates, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relat onship of Claimant to Decedent Probate Fees Register of Wills, Cumberland County Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, Cumberland County - filing PA Inheritance Tax Return Register of Wills, Cumberland County - filing Family Settlement Agreement Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 7,590.00 600.00 550.00 50.00 13,510.00 14,260.00 301.00 15.00 75.00 592.92 37,543.92 COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~ule H Funeral Expenses & Administralive Cosls conlinued ESTATE OF FILE NUMBER Cressler, Ronald E. 21 - 03 - 0844 3 News Chronicle - advertising Letters Testamentary 92.75 Cumberland Law Journal - advertising Letters Testamentary Postmaster - certified mailing to Department of Public Welfare Weigle & Associates, P.C. - reimbursement for postage, xerox copies, and long distance telephone calls Linda K. Klein - notary fee Ausherman Brothers Real Estate - appraisals 75.00 4.42 35.75 10.00 375.00 Page 2 of Schedule H SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Cressler, Ronald E. , 21 - 03 - 0844 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 H. Anthony Adams, Esquire - 10/08/03 invoice for services prior to date of death GMAC - 10/06/03 car loan payment GMAC - payoff of 2002 Trailblazer 10/29/03 Bob Hoffman Chevrolet - 09/30/03 statement Sprint- 09/04/03 statement Sprint- 10/04/03 statement Borough of Shippensburg - 11-13 Koser Lane CFJMA - 11-13 Koser Lane Adams Electric - 11-13 Koser Lane CFJMA - 11-13 Koser Lane Orrstown Bank Mortgage Account #8520003997 Orrstown Bank Personal Credit Line #2137700 Orrstown Bank Installment Loan #520030572 Orrstown Bank Installment Loan #520030861 Carlos R. Leffier, Inc. - heating oil CFJMA - 11-13 Koser Lane Central Penn Medical Group - 11/19/03 statement Adams Electric - 11-13 Koser Lane W. N. Tuscano Agency, Inc. - fire insurance 13 Koser Lane Carlos R. Leffier, Inc. - heating oil Total of Continuation Schedule(s) TOTAL (Also enter on Line 10, Recapitulation) 225.00 490.32 16,474.06 29.37 36.63 47.33 75.51 54.60 196.13 52.00 56,656.39 2,500.00 31,216.55 5,089.36 111.00 52.00 28.40 33.45 296.00 111.00 3,511.61 117,286.71 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued ESTATE OF FILE NUMBER Cressler, Ronald E. 21~03-0844 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 21 22 23 24 25 26 27 28 29 3O 31 32 Vivian F. Coy, Tax Collector - 08/01/03 real estate and personal taxes Adams Electric - 11-13 Koser Lane CFJMA - 11-13 Koser Lane Borough of Shippensburg- 1 I- 13 Koser Lane W.. N. Tuscano Agency, Inc. - vacant dwelling insurance 13 Koser Lane, additional premium Adams Electric - 11-13 Koser lane CFJMA - 11-13 Koser Lane Carlos R. Leffier, Inc. - heating oil CFJMA - 11-13 Koser Lane Adams Electric - 11-13 Koser Lane Vivian F. Coy, Tax Collector - 03/01/04 real estate taxes, 11 ~ 13 Koser Lane Carlos R. Leffier, Inc. - heating oil 1,653.69 80.45 52.00 71.96 618.00 66.38 52.00 222.00 52.00 78.98 340.15 224.00 Page 2 of Schedule I REV*IS13 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Cressler, Ronald E. 21 - 03 - 0844 RELATIONSHIP TO I AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Not List Trustee(s) L TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Ronald g. Cressler Son one-third 8 Koser Lane Shippensburg, PA 17257 2 Debbie A. Chestnut Daughter one-third 10 Koser Lane Shippensburg, PA 17257 3 Ray E. Cressler Son one-third 12 Koser Lane Shippensburg, PA 17257 Enter dollar amounts for distributions shown above on Dines 15 through 18, as appropriate, on Rev 1500 cover she, t 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 COVER SHEET LAST WILL AND TESTAMENT I, RONALD E. CRESSLER, of 11 Koser Lane, Shippensburg, Southampton Township, Shippensburg, Cumberland County, Pennsylvania, 17257, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give and devise my real estate situate at 13 Koser Lane, Shippensburg, Southampton Township, Cumberland County, Pennsylvania, to my three children: RONALD L. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, subject to a life estate interest in CLAIRE D. CRESSLER, for the length and duration of her life. The said Claire D. Cressler shall be required to bear the cost of real estate taxes assessed against said real estate, the cost of homeowner's hazard insurance, and the cost of any and all repairs to said dwelling house incurred during her life tenancy. THIRD. I give and bequeath my mother's marble top stand to my son, RONALD L. CRESSLER. In the event the said Ronald L. Cressler should predecease me, I then give and bequeath said marble top stand to the oldest living male issue of Ronald L. Cressler who bears the Cressler Family name, with the request that it shall remain in the Cressler Family and be passed down to the oldest living male of each generation who bears the Cressler Family name. In the event that my son, Ronald L. Cressler, should predecease me and die without male issue who bear the Cressler Family name and who survive me, I then give and bequeath said stand to my son, RAY E. CRESSLER, on MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 the same terms and conditions as hereinbefore set forth. It is my intent and my request that the marble top stand shall stay in the Cressler Family and be passed down to the oldest living male of each generation who bears the Cressler Family name. FOURTH. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to my three children, RONALD L. CRESSLER, DEBBIE A. CHESTNUT, AND RAY E. CRESSLER, on a per stirpes distribution basis.. FIFTH. I nominate, constitute and appoint my son, RONALD L. CRESSLER, to be the Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my daughter, DEBBIE A. CHESTNUT, to be the Executrix of this my Last Will and Testament. In the further event that neither the said Ronald L. Cressler nor the said Debbie A. Chestnut be able to fulfill the duties of Executor, I then nominate, constitute and appoint my son, RAY E. CRESSLER, to be the Executor of this my Last Will and Testament. SIXTH. I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, RONALD E. CRESSLER, have hereunto set my hand and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this ~ ? day of ~~ , 1993. (SEAL) -2- MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 This instrument was by the Testator, RONALD E. CRESSLER, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in his presence and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, RONALD E. CRESSLER, the Testator whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before m~ by RONALD E. C~ESSLER, the Testator, thi,s ?7~day of ~~ , ~93. NOTARIAL SEAL -- Jerry A. Weigle, Notary Public Shippensb~'rg, PA Cumberland County My Commission E×pires July 31, 1994 MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. the witnesses whose names are signed to ~h~ f2re / C' - - go£ng instrument, being duly qualified according to law, do depose and say that we were present and saw RONALD E. CRESSLER, Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or aff~'~ to an~_su]~acribed before ,me witnes~eS,~ D~his ~day of /~~ ' '~ ' NOT~IA~SBL { Je~ ~,; W~gle, No~ Publ~ ~ ~ip~nsbc~, PA Cumbe~ C~n~ ~ ~ ~mmis~i~ E~pires July 31, 1994 MARK, WEIGLE AND PERKINS --ATTORNEYS AT LAW -- 126 EAST KING STREET --SHIPPENSBURG, PA. 17257 File No. Estate of Ronald E. Cressler 11 Koser Ln Estimate for Market Value County Cumberland State Pa Zip Code 17257-9481 APPRAISAL AND REPORT IDENTIFICATION This appraisal conforms to ~3[[e, of the following definitions: [] Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Departure Rule.) [] Limited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resulting from invoking the Departure Rule.) This report is one of the following types: [] Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or Limited Appraisal performed under STANDARD 1.) [] Summary (A written report prepared under Standards~Rule 2-2(b) of a Complete or Limited Appraisal performed under STANDARD 1.) [] Reetdcted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1, restricted to the stated intended use by the specified client or intended user.) Comments on Standards Rule 2-3 certify that, to the best of my knowledge and belief: · The statements of fact contained in this report are true and correct. · The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. · I have no (or the specified) present or prospective interest in the property that is the subject of this report, and no (or the specified) personal interest with respect to thl parties involved. · I have no bias with respect to the properbj that is the subject of this report or the parties involved with this assignment · My engagement in this assignment was not contingent upon developing or reporting predetermined results · My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the caus~ of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal · My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. · I have (or have not) made a personal inspection of the property that is the subject of this report · No one provided significant real property appraisal assistance to the person signing this certification. (if there are exceptions, the name of each individual providing significanl real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any departures from Standards Rules 1-3 and 1-4, plus any USPAP-related issues requiring disclosure: APPRAISER: Signature: Name: Tim L.,~rman GAA -~'~,,,. Date Signed: State Certificati~(#: Ga-OOO149-L or State License #: State: Pa Expiration Date of Certification or License: 6/30/2005 SUPERVISORY APPRAISER (only if required): Signature: Name: Date Signed: State Certification #: or State License #: State: Expiration Date of Certification or License: [] Did [] Did Not Inspect Property Ausherman Bros. Real Estate Inc. Form ID5 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE SUMMARY OF SALIENT FEATURES Subject Address Legal Description City County State Zip Code Census Tract Map Reference 11 Koser Ln Deed Book Vol Q 21 page 854 Shippensburg Cumberland Pa 17257-9481 0131.01 39-36-2428-008 N/A iSale Pdce Date of Sale JBorrower/Client Lender Estate of Ronald E. Cressler Estimate for Market Value Size (Square Feet) Pdce per Square Foot Location Age Condition Total Rooms Bedrooms Baths 967 Average 36 Average 5 3 1 Appraiser Date of Appraised Value Tim L.Ausherman GAA 10-1-2003 Final Estimate of Value $ 81,500 Form SSD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE · ~.ppraisal Report ~e~ on Ausherman Bros. Real Estate Inc. UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. i ..#f Address 11 Koser Ln L ~Descdption Deed Book Vol Q 21 page 854 ~ .~ssessor's Parcel No. 39-36-2428-008 t~_~'"Borrower Estate of Ronald E. Cressler ~ Properb/dClhtS appraised ~ Fee Simple ~ b ~' ~i~ Neighborhood or Proiect Name Shippensburg r · Sale Price $ Leasehold Date of Sale N/A Estimate for Market Value Cib/Shippensburg State Pa Zip Code 17257-9481 Count,/Cumberland Tax Year 2003 R.E. Taxes $1,155.00 Special Assessments $ 0.00 Current Owner Estate of Ronald E. Cressler Occupant: [~ Owner ~ Tenant ~ Vacant /Mo. Proiect Type ~ PUD ~ Condominium (HUD/VA only) HOA ~ N/A Map Reference 39-36-2428-008 Census Tract 0131.01 Description and $ amount of loan charqes/concessions to be paid by seller N/A ~,ddress ~,ddress 229 North Second Street~ Chambersbur~ Pa 17201 Pr.dnminant I Sinqle family housing I Present land use % I Land use change ..... ~ m: AGE occupancy ] ~id'd'~) (yrs) ]Onefamily 60 / [] Not likely ~] Owner 95 65 Low ne_Qg~__] 2-4 family _ [] In process [] Tenant 5 ] 125 High 50 ]Multi-family _ ITc: [] Vacant (0-5"/o)I ]Pred°minant[ · 1COmmercial ~ Vac.(over 5"/°) / 80 30 I Vacant 40 )raiser Tim L.Ausherman GAA Location [] Urban [] Suburban [] Rural Built up [] Over 75% [] 25-75% [] Under 25% Growth rate ~ Rapid [] Stable [] Slow Property values [] Increasing [] Stable [] Declining Demand/supply [] Shortage [] In balance [] Over supply Marketin.q time [~ Under 3 mos. ~ 3-6 mos. ~-~ Over 6 mos. Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: mountains to the south. [] Likely Bounded by Shippensburg to the north, Mainsville to the west, Lees Cross roads to the east and Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): No adverse factors affecting marketability were observed. The subject property is located just outside the boro of Shippensburg and is located within easy access to shopping and employment. Overall appeal to the market is average. Employment stability within the area has been good with the current unemployment rate in the 3.2 % range. Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time -- such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): Market conditions in the area have remained steady with current marketing time approx. 100 days. It is common for sellers to assist buyers with (If applicable) --Is the developer/builder in control of the Home Owners' Association (HOA)? [] Yes [] No Approximate total number of units in the subject project Describe common elements and recreational facilities: Approximate total number of units for sale in the subject project Dimensions 75 x 150 Site area 11,250 Corner Lot [] Yes [] No Specific zoning classification and description None exists Zoning compliance [] Legal [] Legal nonconforming (Grandfathered use) [] Illegal [] No zoning Present use ~-~ Other use (explain) Utilities Public Other Off-site Improvements Type Public Pdvate Electricity [] Street asphalt [] [] Gas [] I Curb/gutterNone [] [] Water [] ~ Sidewalk ~ [] [] Sanita~ sewer [] / Street lights N~ne [] [] Storm sewer ~'~ J Alley N~ne ['~ r~ Topography Rollinq Size Typical Shape rectangular Drainage Adequate View Average Landscaping Average Driveway Surface Asphalt Apparent easements None observed FEMA Special Flood Hazard Area [] Yes [] No FEMAZone X Map Date 08/04/1988 FEMA Map No. 4215870015B (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): easements or encroachments were observed. No adverse GENERAL DESCRIPTION No. of Units 1 No. of Stodes 1 Type (Det./Att.) Detached Design (Style) Ranch Existing/Proposed Existing Age (Yrs.) 36 ROOMS Basement Level 1 Level 2 15 Finished area above grade contains: INTERIOR Materials/Condition Floors Cpt,vin/avg Walls Plaster/avg Trim/Finish wood/avq Bath Floor vinyl/avg Bath Wainscot Fiberglas/avg Doors Hollc/avg EXTERIOR DESCRIPTION Foundation Block Extedor Walls Alum sid Roof Surface Asphalt sgh Gutters & Dwnspts. Alumn Window Type Dbl hung Storm/Screens Thermo wind I Manufactured House no FOUNDATION Slab No Crawl Space no Basement Full Sump Pump yes Dampness yes Settlement Infestation Family Rm. BASEMENT Area Sq. Ft. 967 % Finished 0 Ceiling joists Walls Block Floor Concrete Outside Entry no Additional features no ~: none evid Rec. Rm. 5 Rooms; 3 Bedroom(s); 1 Bath(s); 967 Sq KITCHEN EQUIP. Refrigerator Range/Oven Disposal Dishwasher Fan/Hood Microwave Washer/Dryer HEATING Fha Type Fha Fuel kers Condition avg COOLING yes Central yes Other n/a Condition av9 INSULATION Roof [] Ceiling Avg [] Wails Avg [] Floor none [] None [] Inknown [] Other Area Sq. Ft. 967 967 ~,TrlC AMENITIES . None [] Fireplace(s) Cf None i Stairs [] PatioNone Drop Stair [] Deck None Scuttle [] PorchPorch Floor [] FenceNone Heated [] Pool None Finished [~ Birch kitchen cabinets,roo , ac and windows installed 1993. (special energy efficient items, etc.): ~are Feet of Gross Livin,q Area CAR STORAGE: 1 car 1 cpt None [] Garage Cf of cars Attached Detached 1 car Built-In Carport 1 cpt Driveway Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction, remodeling/additions, etc.: to be needed subject property is in average condition. No repairs Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property.: No adverse environmental conditions were observed on the subject property or within the neiqhborhood. Freddie Mac Form 70 6/93 PAGE 1 OF 2 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Fannie Mae Form 1004 6/93 UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. ,~ED SITE VALUE :[EPRODUCTION COST-NEW-OF IMPROVEMENTS: 967 Sq. Ft. @$ 55.00 = $ 967 Sq. Ft. @$ 12.00 = Garage/Carport 656 Sq. Ft. @$ 19.00 = Total Estimated Cost New ........................... = $ Less Physical Functional External Depreciation 19,3131 I = $ i Depreciated Value of Improvements ................................=$ "As-is" Value of Site Improvements ................................ = $ INDICATED VALUE BY COST APPROACH ............................. $ 53,185 11,604 12,464 77,253 ITEM ] SUBJECT COMPARABLE NO. 1 24,000 19,313 57,940 5,000 86,940 Comments on Cost Approach (such as, source of cost estimate, site value, square foot calculation and for HUD. VA and FmHA, the estimated remaining economic life of the property): Cost per sq ft was derived from Marshall and Swift Valuation service and modified for local conditions. COMPARABLE NO. 2 COMPARABLE NO. 3 8772 Olde Scotland Rd 1867 Orrstown Road Shippensburg Shippensburg 2.32 miles 13.10 miles $ 74 900 $ 87,000 $ 80.0~ 83.6~ ® 11 Koser Ln 217 Lurgan Ave Address Shi Sales Price Data and/or Verification Source VALUE ADJUSTMENTS Sales or Financing Concessions 2.15 miles inspection MLS-Courthouse DESCRIPTION DESCRIPTION Conv 16 DOm Concess 2000 7-30-2003 Location Good Site .25 A/Av Construction View Condition Above Grade Room Count Ranch Ranch 36 35+- +(-)$ Adjust. -2,000 -3,000 Basement & Finished Rooms Below Grade Functional Utility 967 1,000 Sq. Ft.; -495 Full 0 0 Fha/ac Hw/none Efficient Items Thermo wind Thermo wind )ort Porch, Patio, Deck, None None etc. None None etc. None Kitchen Std Kitchen Std Kitchen +2,000 +1,500 MLS-Cou~house DESCRIPTION Conv 2 DOm None 7-28-2003 Average Fee simple 1.1 A/Ag Average Ranch A um/avg 30 Average Total i Bdrmsi Baths 5 ,, 2 : 1 936 Sq. Ft. Part 0 Average Hw/none Thermo wind +(-)$ Adjust. -2,000 +465 +2,000 +2,000 None +1,500 None None MLs-Courthouse DESCRIPTION Conv 136 DOM NOne 4-21-2003 Average Fee simple 21780/avg Average Ranch/avg Vinyl/avg 45 Average Total i Bdrmsi Baths 5: 3', 1 1,040 Sq. Ft. Full 0 Average Fha/ac Sw.sd 2 car Porch none None None Std Kitchen Std Kitchen [~ + ~ - iS 3,965 : .Net 5:;3!:% 78,865 Adjusted Sales Price 81~50.~ Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): arable sales available. +(-)$ Adjust. -1,095 -5,000 ~] + [~ - iS 6,095 Net 7i0 % Gl°SS; 710% $ 80,905 Comparable sales are over 1 mile however are the ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and Data N/A N/A N/A N/A Source, for prior sales Steb-MLS Steb-MLS Steb-MLS Steb-MLS No sale prev yr No sale prey yr Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal: is not listed for sale. INDICATED VALUE BY SALES COMPARISON APPROACH .......................................................................................... $ 81,500 INDICATED VALUE BY INCOME APPROACH (if Applicable) Estimated Market Rent ~ N/A /Mo. x Gross Rent Multiplier N/A = $ This appraisal is made [] "as is" [] subject to the repairs, alterations, inspections or conditions listed below [] subject to completion per plans & specifications. Conditions of Appraisal: See attached limiting conditions,Firrea add. Final Reconciliation: Emphasis was placed on the Sales Comparison Approach to value which best reflects buyers within the marketplace. Cost )rts this estimate of value. Income approach was not utilized due too lack of comparable sales which have sold necessary to a GRM. The purpose of this appraisal is to estimate~ value of the real property that is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value stated in the attached Freddie Mac Form 439/FNMA form 1004B (Revised '.6-93 _). I (WE) ESTIMATE THE OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 1 O- 1-2003 (WHICH IS THE DATE OF IN~ :) THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 81,500 APPRAISER: SUPERVISORY APPRAISER (ONLY IF REQUIRED): Signature Si.qnature [] Did [] Did Not Name Tim EAu,' AA Name Inspect Property .4-2003 Date Report Signed State Certification #~ 3a-OOO149-L State Pa State Certification # State Or State License # State Or State License # State Freddie Mac Form 70 6/93 PAGE 2 OF 2 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Fannie Mae Form 1004 6-93 Borrower E'----'"~tate of Ronald Cressler File No. Rroperty Add~ess 13 Koser Lane City Shippensburg County Cumberland State Pa Zip Code 17257 Lender Estimate for Market Value APPRAISAL AND REPORT IDENTIFICATION This appraisal conforms to one ofthe following definitions: [] Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Departure Rule.) [] Limited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resulting from invoking the Departure Rule.) This report is one of the following types: [] Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or Limited Appraisal performed under STANDARD 1.) [] Summary (A written report prepared under Standards Rule 2-2(b) of a Complete or Limited Appraisal performed under STANDARD 1.) [] Restricted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1, restricted to the stated intended use by the specified client or intended user.) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief: · The statements of fact contained in this report are true and correct. · The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. · I have no (or the specified) present or prospective interest in the property that is the subject of this report, and no (or the specified) personal interest with respect to th~ parties involved. · I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment · My engagement in this assignment was not contingent upon developing or reporting predetermined results · My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the caus~ of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal · My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice· · I have (or have not) made a personal inspection of the property that is the subject of this report. · No one provided significant real property appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing significanl real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any departures from Standards Rules 1-3 and 1-4, plus any USPAP-related issues requiring disclosure: APPRAISER: Name: Tim,L/.~ar~ GAA ~ Name: Date Signed~/'~-2003 '"" Date Signed: State Certification #: Ga-OOO149-L State Certification #: or State License #: or State License #: State: Pa State: Expiration Date of Certification or License: 6/30/2005 SUPERVISORY APPRAISER (only if required): Signature: Expiration Date of Certification or License: [] Did [] Did Not Inspect Property Ausherman Bros. Real Estate Inc. Form ID5 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE SUMMARY OF SALIENT FEATURES Subject Address Legal Description City County State Zip Code Census Tract Map Reference 13 Koser Lane Deed Book Vol 35J page 742 Shippensburg Cumberland Pa 17257 0131.01 39-36-2428-009 Sale Pdce Date of Sale Borrower/Client Lender Estate of Ronald Cressler Estimate for Market Value Size (Square Feet) Price per Square Foot Location Age Condition Total Rooms Bedrooms Baths 8OO Average 38 Average 4 2 1 Appraiser Date of Appraised Value Tim L.Ausherman GAA 1 O- 1-2003 Final Estimate of Value $ 60,000 Form SSD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE /aisal Report Ausherman Bros. Real Estate inc. UNIFORM RESIDENTIAL APPRAISAL REPORT File No. · Address 13 Koser Lane City Shippensburg State Pa Zip Code 17257 ./description Deed Book Vol 35J page 742 County Cumberland /sessor's Parcel No. 39-36-2428-008 Tax Year 2003 R.E. Taxes $ 776.00 Special Assessments $ 0.00 Estate of Ronald Cressler Current Owner Estate of Ronald Cressler Occupant: [~ Owner [~ Tenant ~ Vacant Leasehold Project Type ~ PUD ~] Condominium (HUD/VA only) HOA $ N/A /Mo. or Project Name Shippensburg Map Reference 39-36-2428-009 Census Tract 0131.01 Date of Sale N/A Description and $ amount of loan charges/concessions to be paid by seller N/A Estimate for Market Value Address ~ralser Tim L.Ausherman GAA Address 229 North Location Urban [] Suburban [] Rural Built up [] Over 75% [] 25-75% [] Under 25% Growth rate [] Rapid [] Stable [] Slow Pmpertyvalues [] Increasing [] Stable [] Declining Demand/supply [] Shortage [] In balance [] Oversupply Marketing time [~ Under 3 mos. [~ 3-6 mos. [~ Over 6 mos. Predominant occupancy [] Owner 95 [] Tenant 5 [] Vacant (0-5%) ~ Vac.(over Note: 125 Hi.qh 50 i: IPred°minant I Commercial 80 30 Vacant Race and the racial composition of the neighborhood are not appraisal factors. ;econd Street, Chambersbuq], Pa 17201 CFc e family housing / Present land use % Land use change AGE $(000) (yrs)J One family 60 [] Not likely [] Likely 55 Low ne~w 2-4 family [] In process Multi-family __ To: 4O Neighborhood boundaries and characteristics: mountains to the south. Bounded by Shippensburg to the north, Mainsville to the west, Lees Cross roads to the east and Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): No adverse factors affecting marketability were observed. The subject property is located just outside the boro of Shippensburg and is located within easy access to shopping and employment. Overall appeal to the market is average. Employment stability within the area has been good with the current unemployment rate in the 3.2 % range. Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of properly values, demand/supply, and marketing time -- such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): Market conditions in the area have remained steady with current marketinq time approx. 100 days. It is common for sellers to assist buyers with costs. Project Information for PUDs (If applicable) -- Is the developer/builder in control of the Home Owners' Association (HOA)? [] Yes Approximate total number of units in the subject project Approximate total number of units for sale in the subject project Descdbe common elements and recreational facilities: [] No Dimensions 75 x 150 Site area 11,250 Corner Lot [] Yes [] No Specific zoning classification and description None exists Zoning compliance [] Legal [] Legal nonconforming (Grandfathered use) [] Illegal [] No zoning improved: ~ Present use F--] Other use (explain) Utilities Public Other ~ Off-site Improvements Type Public Private Electricity [] t Street asphalt [] [] Gas [] Curb/gutter None [] [] Water [] Sidewalk none [] [] Sanitary sewer [] Street lights None [] [] Storm sewer [~ Alley None j~ ~ Topography Rollinq Size Typical Shape rectangular Drainage Adequate View Average Landscaping Average Driveway Sudace Asphalt Apparent easements None observed FEMA Special Flood Hazard Area [] Yes [] No FEMAZone X Map Date 08/04/1988 FEMAMap No. 4215870015B Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): easements or encroachments were observed. No adverse GENERAL DESCRIPTION INSULATION EXTERIOR DESCRIPTION No. of Units 1 Foundation Block No, of Stodes 1 Exterior Walls Alum sid Type (Det./Att.) Detached Roof Sudace As Design (Style) Manfc Ranc Gutters & Dwnspts. Alumn Existing/Proposed Existing Window Type Casement Age (Yrs.) 38 Storm/Screens yes 15 Manufactured House FOUNDATION Slab No Crawl Space yes Basement no Sump ,Pu~np no Dampness no Settlement no Infestation none e~id Rec. Rm. BASEMENT Area Sq. Ft. N/A % Finished N/A Ceiling N/A Wails N/A Floor N/A Outside Entry no Roof __ [] Ceiling Unk [] Walls Unk [] Floor Unk [] None __ [] Unknown [], Other Area Sq. Ft. N/A 8OO Finished area above qrade contains: INTERIOR Materials/Condition Floors Cpt,vin/avg Walls panel/avg Trim/Finish wood/avg Bath Floor vinyl/avg Bath Wainscot Fiberglas/avg Doors Hollc/avq 4 Rooms; HEATING Fha Type Fha Fuel kers Condition av.q COOLING no Central no Other 1B.I. Condition av~ Additional features (special energy efficient items, etc.): Sw.sd 2 Bedroom(s); KITCHEN EQUIP. Refrigerator Range/Oven Disposal Dishwasher Fan/Hood Microwave Washer/Dryer 1 Bath(s); ATTIC None Stairs Drop Stair Scuttle Floor Heated Finished 8OO Sq AMENITIES Fireplace(s) # None [] Patio None [] Deck None [] Porch none [] Fence None [] Pool None [] Jare Feet of Gross Livinq Area CAR STORAGE: 1 cpt None [] Garage # of cars Attached Detached Built-In Carport 1 cpt Driveway Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction, remodeling/additions, etc.: ~s ~n average condition. No repairs Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property.: No adverse environmental conditions were observed on the subject property or within the neiqhborhood. Freddie Mac Form 70 6/93 PAGE 1 OF 2 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Fannie Mae Form 1004 6/93 , .,'0 SITE VALUE .............................................._- $ ~ATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: ~lling 800Sq. R.@$ 55.00 = $ Sq. R. @$ 12.00 Garage/Carport 656 Sq. Ft. @$ 19.00 Total Estimated Cost New ............................. = $ Less Physical Functional External Depreciation 17,0171 I :$ Depreciated Value of Improvements ................................ $ "As-is" Value of Site Improvements ............................... =$ INDICATED VALUE BY COST APPROACH ............................. $ ITEM I SUBJECT COMPARABLE NO. 1 1000 Mayapple 13 Koser Lane Address Shi UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. Comments on Cost Approach (such as, source of cost estimate, site value, square foot calculation and for HUD, VA and FmHA, the estimated remaining economic life of the property): Cost per sq ft was derived from Marshall and Swift Valuation service and modified for local conditions. 3.10 miles Price ~: 61.54 ~ Data and/or Inspection MLS-Courthouse Verification Source 24¸ 44~000 11,604 12,464 68,068 51 80,051 VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION Sales or Financing Conv 243 DOm Concessions None COMPARABLE NO. 2 COMPARABLE NO. 3 8772 Olde Scotland Rd 107 Springhouse Rd 2.31 miles 80.02 MLS-Courthouse 1.82 miles 59.81 MLS-Courthouse Location Site .25 A/Av View 3-10-2003 Manfc Manfc Ranc Construction Alum/inf 38 25 Condition Inferior 800 Sc 780 ~Above Grade Room Count Basement & Finished N/A N/A Rooms Below Grade N/A N/A Functional Utility Fha/1 B.I. Fha/ac +5 ' Efficient Items )o11: Porch, Patio, Deck, +6 +3O0 DESCRIPTION Conv 2 DOm None 7-28-2003 Ranch/avq 30 936 Part 0 Hw/none Thermo wind Baths DESCRIPTION : Cony 7 DOM I None : 9-8-2003 Ranch/avq 50 +2,000 N/A N/A Fha/ac None None None None None None None None None None None None None Kitchen Std Kitchen Std Kitchen Adjusted Sales Price aths None None Std Kitchen Std Kitchen Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): sales available. 66. GrOss 56 Comparable sales are over 1 mile however are the ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 ] COMPARABLE NO. 3 Date, Pdce and Data N/A N/A N/A ' I N/A Source, for prior sales Steb-MLS Steb-MLS Steb-MLS Steb-MLS No sale prev yr No sale prev 3 yr Analysis of any current agreement of sale, option, or listing of subject properly and analysis of any prior sales of subject and comparables within one year of the date of appraisal: not listed for sale. 'INDICATED VALUE BY SALES COMPARISON APPROACH $ 60. INDICATED VALUE BY INCOME APPROACH (if Applicable) .... E;ii~;i;~ ~a'rk;t' Rel~i ..... i ........ ~i)~A ........ iB'O.-X'G'i~;;;'R;'n[ ~lu'l;ip'li'ei NiA .... = S-- This appraisal is made [] "as is" [] subject to the repairs, alterations, inspections or conditions listed below [] subject to completion per plans & specifications. Conditions of Appraisal: See attached limitinq conditions,Firrea add. Final Reconciliation: Emphasis was placed on the Sales Comparison Approach to value which best reflects buyers within the marketplace. Cost this estimate of value. Income approach was not utilized due too lack of comparable sales which have sold nec~ establish a GRM. The purpose of this appraisal is to estimate the [ and limiting conditions, and market value I (WE) ESTIMATE THE MARKI (WHICH IS THE DATE i APPRAISER: Signature Name Tim I GAA -4-2003 3n # Ga-OOO149-L Or State License # the real property that is the subject of this report, based on the above conditions and the certification, contingent in the attached Freddie Mac Form 439/FNMA form 1004B (Revised :. 6-93 .). OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 10-1-2003 ~FECTIVE DATE OF THIS REPORT) TO BE $ 60,000 SUPERVISORY APPRAISER (ONLY IF REOUIRED): Signature Name Date Report Signed State Pa State Certification # State State Or State License # State ~ Did [] Did Not Inspect Property Freddie Mac Form 70 6/93 PAGE 2 OF 2 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Fannie Mae Form 1004 6-93 ORRSTOWN BANK TO: Weigle & Associates, P.C. Attorneys-at-Law 126 East King Street Shippensburg, PA 17257 FROM: ORRSTOWN BANK P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Ronald E Cressler DECEASED DATE OF DEATH: October 1, 2003 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: (1) CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT 501778 Ronald E Cressler DATE OPENED 4/1/81 DATE OF DEATH PRINCIPLE & ACCRUED INTEREST 1,252.67 .08 SAVINGS ACCOUNT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED DATE OF DEATH PRINCIPLE & ACCRUEDINTEREST (3) CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED DATE OF DEATH PRINCIPLE & ACCRUEDINTEREST Date: 10/30/03 By: Timothea Customer Service Operator P.O. BOX 250 · SHIPPENSBURG, PA 17257 · TEL. (717) 532-6114 BOB HOFFMAN CHEVROLET - BUICK - OLDS - GEO. INC. 378 NORTH MAIN STREET MERCERSBURG, PA. 17236 We have appraised the 2002 Chevrolet Trailblazer with 38223 miles on it owned by Ronald E. Cressler at $19000. Lynn Stepler Sale~ Consultant Savings Bond Calculator Page 1 of 1 Series Bo~'d~ ......... Denomination Serial Number Issue Date # Bonds 4 Serial Number Total Price $825.OO Total Interest $532.62 Issue Issue Date Series Denom Price 04/1993 EE $50 $25.00 04/1993 EE 100 50.00 04/1993 EE 500 250.00 04/1993 EE 1,000 500.00 Interest $16.14 32.28 161.40 322.80 Total Value $1,357.62 Interest Next Value Rate Accrual $41.14 2.61% 04/2004 82.28 2.61% 04/2004 411.40 2.61% 04/2004 822.80 2.61% 04/2004 YTD In $44. Final Maturity 04/2023 04/2023 04/2023 04/2023 Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty ME Matured (Exchangeable for HH) MN Matured (Not Exchangeable for HH) Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator ~:OOOOqO00?~:O 80 ?: ~'80:q,," OqlBOqEE ?,~RONA~O E' CRES'SfER :MAIL ?TO: · :B. OND :: DEP'T :'1 BE:[STLE PLAZA ' SHIPPENSBURG : /04"2 9- 9:3 ", ,, ~'T~:" ', I DATING STAMP ~gJO 3892 9'143 ?~RONALI) E.:CRESSLER : ~.A.IL~i. TO... 'i 80ND DEPT, ~ BEIS?LE PLAZA ~ SHI PPENSBURG 194 26 6870 PA: 17257 -: ~043e00300-0{300!041493 011' 001 mlOOooqooo ?re:Oh qOh ~5?hh SERIES EE INTEREST CEASES 30 YEARS FROM ISSUE DATE 04 1 993 CqlSqq~EqbEE oz, sooO;soe-oooo 04149.-s oil ,-'O000q:OOO?m:O 3 SERIES EE {NT£REST OEAS£S ~O YEARS FROM ISSUE DATE 04 1 99.3 JUDGMENT NOTE $29,282.97 1 WHEREAS, during the month of February, 1998, my father, Ronald E. Cressler borrowed funds which became part of a certain mortgage obligation to the Orrstown Bank, 77 East King Street, Shippensburg, Pennsylvania, more specifically described in Cumberland County Mortgage Book , at Page __; and which were used to pay off a certain loan obligation of myself, Debbie A. Chestnut and my husband Roger A. Chestnut, in the amount of $21,565.66; and WHEREAS, during the month of July, 2000, my father Ronald E. Cressler borrowed additional funds on the above referenced mortgage obligation in the amount of $5,200.00, which were used to pay off an automobile van obligation to H&H Chevrolet, Shippensburg, Pennsylvania, on behalf of myself, Debbie A. Chestnut and the said Roger A. Chestnut; and WHEREAS, during the month of September, 2003, my father, Ronald E. Cressler advanced myself, Debbie A. Chestnut, and my husband, Roger A. Chestnut, the sum of $2,517.31, which was borrowed on his personal credit line (#213770) at the Orrstown Bank; and WHEREAS, the said Ronald E. Cressler is now deceased, having died on October 1, 2003; and WHEREAS, the undersigned wishes to acknowledge and evidence the above referenced indebtedness in the amount of $29,282.97, as being due and owing to the Estate of Ronald E. Cressler, deceased. FOR VALUE RECEIVED, Debbie Chestnut ("Maker") hereby promises to pay to the order of the Estate of Ronald E. Cressler, deceased, ("Payee") the principal sum of $29,282.97, without interest, immediately upon demand ("maturity"). If Maker shall fail to pay at maturity any portion of the principal owing hereunder, then Maker shall be in default and interest shall commence to accrue thereon until Maker's indebtedness to Payee is paid in full, including the period following entry of any judgment, at the increased rate equal to the sum of the Rate plus three percent (3%), together with a reasonable attorney's fee for collection, and payment of the same may be enforced and recovered by the entry of judgment on this Note and the issuance of execution thereon. Time is of the essence of this Note. WEIGLE & ASSOCIATES, P.C. -- ATTORNEYS At LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 Maker hereby irrevocably authorizes and empowers any attorney or attorneys or the Prothonotary or Clerk of any Court of record in the Commonwealth of Pennsylvania or elsewhere, to appear for Maker in any such Court in an appropriate action there brought or to be brought against Maker at the suit of Payee on this Note, and therein to confess judgment against Maker for all sums due by Maker herein together with costs of suit and an attorney's fee for collection as aforesaid; and for so doing this Note or copy hereof verified by affidavit shall be a sufficient warrant. This warrant of attorney shall be effective only after Maker's default. The remedies of Payee provided herein or otherwise available to Payee at law or in equity and the warrants of attorney herein contained shall be cumulative and concurrent and may be pursued singly, successively or together at the sole discretion of Payee, and may be exercised as often as occasion therefor shall occur. The failure to exercise any such right or remedy shall in no event be construed as a waiver or release of the same. Maker hereby releases Payee and said attorney or attorneys from all errors, defects, and imperfections whatsoever in entering judgment by confession hereon as aforesaid or in issuing any process or instituting any proceedings relating thereto and hereby waives all benefit that might accrue to Make by virtue of any present or future laws exempting any property, real or personal, or any part of the proceeds arising from any sale of any such property, from attachment, levy or sale under execution, or providing for any stay of execution, exemption from civil process or extension of time, and agrees that such property may be sold to satisfy any judgment entered on this Note, in whole or in part and in any order as may be desired by Payee. Maker (and all endorsers, sureties and guarantors) waives presentment for payment, demand, notice of demand, notice of nonpayment or dishonor, protest and notice of protest of this Note, and all other notices in connection with the delivery, acceptance, performance, default, or enforcement of the payment of this Notice. Liability hereunder shall be unconditional and shall not be affected in any manner by any indulgence, extension of time, renewal, waiver or modification granted or consented to by Payee. Maker shall pay the cost of any revenue, tax or other stamps now or hereafter required by law at any time to be affixed to this Note, and if Maker fails or refuses or is not legally permitted to do so, Payee may at its option accelerate this Note to maturity as in the case of default by Maker. The words "Payee" and "Maker" whenever occurring herein shall be deemed and construed to include the respective heirs, personal representatives, successors and assigns of Payee and Maker. This instrument shall be construed according to and governed by the laws of the Commonwealth of Pennsylvania. WEIGLE & ASSOCIATES, RC. -- ATTORNEYS AT LAW -- 126 EAST KING STREET --SHIPPENSBURG, PA 17257-1397 Notwithstanding any provision contained herein, Maker's liability for the payment of interest shall not exceed the limits now imposed by the applicable usury law. If any provision of this Note requires interest payments in excess of the highest rate permitted by law, the provision in question shall be deemed to require only the highest such payment permitted by law. Any amounts theretofore received by Payee hereunder in excess of the maximum amount of interest so permitted to be collected by Payee shall be applied by Payee in reduction of the outstanding principal balance (in which event any applicable prepayment prohibition or premium shall be waived with respect to the amount so prepaid) or, if this Note shall have theretofore been paid in full, the amount of such excess shall be promptly returned by Payee to the Maker. IN WITNESS WHEREOF, Make has duly executed this Note the day and year first above mentioned. De~bie A. Chestnut~-~ WEIGLE & ASSOCIATES. P.E.-- ATTORNEYS AT LAW -- 126 EAST KING STREET --SHIPPENSBURG, PA 17257-1397 Re: Loan from To Estate of Ronald E. Cressler Debbie A. Chestnut Judgment Note in the amount of $29,282.97 Dated: The undersigned hereby certifies in connection with the loan above referred to secured by a promissory note containing a confession of judgment authorizing any Attorney or Prothonotary of any Court of Record in Pennsylvania or elsewhere to confess judgment against the undersigned therefore, the following statements indicated by mark in the space opposite: That the loan for which said note was given is not a consumer loan. That the income of the undersigned is $10,000.00 or more. That it was orally explained and fully understood by the undersigned that the execution of a promissory note containing a confession of judgment clause was a waiver of the right to have prejudgment notice and heating, the right to have the burden of proving default on the creditor, Debbie A. Chestnut, and the right to avoid the expenses attendant upon opening or striking a confessed judgment and that the undersigned voluntarily executed the said promissory note with a confession of judgment clause knowing that the aforesaid rights had been waived and that an execution may be issued on a judgment entered on said confession against their property. The undersigned further certifies that she was advised and understood they she could have an Attorney examine the said promissory note and any other documents in connection with the loan prior to execution. WITNESS: WEIGLE & ASSOCIATES, P,C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 ORRSTOX rN BANK Trust and Investment Services 77 East King Street P.O. Box.250 Shippensburg, PA 17257 1-888-ORRSTOWN ~lc¢ount: 14 O0 0201 013 Account Holdings as 'of ORRSTOWN BANK RONALD E CRESSLER IRA 10/1/2 0 0 3 CUSIP SECURITY NAME SHARES/PAR DOD PRICE DOD VALUE ACCRUEDINTEREST 29089R103 EMERALD GROWTH FD 1,285.7770 11.60 $14,915.01 3133MG5V4 FHLB 6.1% 7-23-08 30,000.0000 103.40 $31,018.62 $345.67 60934N625 FEDERATED FUND 851 930.6500 1.60 $930.65 $0.02 69316H106 PBHG GROWTH 130.0820 17.03 $2,215.30 69316H775 PBHG MID CAP VALUE 1,218.5340 15.23 . $18,558.27 779547108 T ROWE PR ~EQTY IN FD 3566170 22.14 $7,895.50 922018304 'VG WINDSOR II AD 573 167.2260 42.54 $7,113.79 922031208 . VANG HIGH YLD CORP 4,057.7080 6.22 $25,238.94 $5.25 922031794 VG GNMA FD ADM 536 1,538.9780 10.56 $16,251.61 $2.04 922031836 VG S/T CORP ADM #539 1,841.6210 * 10.78 $19,852.67 $2.1.0 922908710 VG 500 INDEX ADM 540 129.9720 94.06 $12,225.17 ':' HARLENE ,FEUCHTENBER~~- TRUST,ADMINISTRATOR Securities and other investment products offered through Financial Network Investment Corporation, a securities broker dealer, member SIPC. Insurance products offered through I:N Insurance Services, a licensed insurance agency. The Orrstown Bank and Financial Network are not affiliated. Financial Network and FN Insurance Services are affiliated. NOT A DEPOSIT NOT ~I)IC INSURED NO BANK GUARANTEE NOT FEDERAL GOVT AGENCY INSURED MAY LOSE VALUE O SToWN BANK Weigle & Associates Attorneys at Law 126 East King Street Shippensburg, PA 17257 Dear Weigle & Associates, Enclosed are printouts of the loans Mr. Cressler had with Orrstown Bank. If you have anymore questions concerning the loans please call Jim Dubbs at 532-2612. Thank you. Sincerely, Timothea Moose Customer Service P.O. BOX 250 · SHIPPENSBURG, PA 17257 ° TEL. (717)532-6114 ~/03 ~ E CRESSLER 'des AFT Cr .,ina% balance: rent balance: Loan ~nqu~x Loan number: 58,500.00 56,509.18 Payment amount: Next due date: ntrol: From Posted 5/28/03 6/11/03 6/25/03 7/09/03 7/23/03 8/06/03 8/20/03 9/03/03 9/17/03 10/01/03 10/15/03 10/29/03 To Effective Due Date Src T/C Afzects 5/28/03 5/28/03 F 341 C Q 6/11/03 6/25/03 7/09/03 7/23/03 8/06/03 8/20/03 9/03/03 6/11/03 6/25/03 7/09/03 7/23/03 8/06/03 8/20/03 9/03/03 9/17/03 9/17/03 10/01/03 10/01/03 10/15/03 10/15/03 i0/29/03 i0/29/03 F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q F 341 C Q Amount 225.62 225.62 225.62 225.62 225.62 225.62 225.62 225.62 225.62 225.62 225.62 225.62 85200U39~/ ~, 1of 1 22~. 62 11/12/03 l=View 6=Print T=TS Balance 57,309 15 57,237 40 57,165 45 57,093 31 57,020 98 56,948 45 56,875 73 56,802 81 56,729.70 56,656.39 56,582.88 56,509.18 Bottom F4=Redisplay F7=Scan forward F13=Allocation Hist F14=Esc Only FS=Scan backward F17=Top Fll=Sort F24=More Keys /03 E CRESSLER .,ges Credit Line Anal balance: 'rest' balance: Loan number: No funds available 2,500.00 Payment amount: 2,513.47 Next due date: .~trol: From Posted 5/30/03 6/20/03 6/23/03 7/16/03 7/21/03 7/23/03 8/25/03 9/23/03 9/25/03 - 10/01/03 10/22/03 10/23/03 To Effective Due Date Src T/C Af£ects 5/30/03 G 469 D FE 6/20/03 6/30/03 6/20/03 6/30/03 7/16/03 6/30/03 7/21/03 6/30/03 7/22/03 8/01/03 8/22/03 9/01/03 9/22/03 10/02/03 9/25/03 10/01/03 10/22/03 11/01/03 10/22/03 11/01/03 G 465 D P G 889 C N G 804 D LA C 010 C Q G 889 C N G 889 C N G 889 C N C 006 D P G 889 N G 470 D P G 889 C N Amount 10.00 10.00 .00 2.50 10.00 .00 .00 .00 2,500.00 .00 13.47 .00 ~IlU i of 1 7~.00 11/01/03 l=View 6=Print T=TS Balance .00 10.00 10.00 10.00 .00 .00 .00 .00 2,500.00 2,500.00 2,513.47 2,513.47 Bottom F4=Redisplay Fll=Sort F5=Rate/Status chg F7=Scan forward F13=Allocation Hist F14=Esc Only F8=Scan backward F17=Top ~/03 Loan Inquiry A CHESTNUT Loan number: · ~es Credit Life AFT Cr ~inal balance: 31,895.93 Payment amount: ~nt balance: 31,011.34 Next due date: ntrol: From To Posted Effective Due Date Src T/C Affects 5/27/03 5/27/03 6/07/03 S 384 D FE 5/27/03 5/27/03 5/07/03 F 341 C Q 6/23/03 6/23/03 6/07/03 F 341 C Q 6/26/03 6/26/03 7/07/03 G 384 D FE 7/07/03 7/07/03 7/07/03 F 341 C Q 7/25/03 7/25/03 8/07/03 S 384 D FE 8/18/03 8/18/03 8/07/03 F 341 C Q 8/27/03 8/27/03 9/07/03 G 384 D FE 9/22/03 9/22/03 9/07/03 F 341 C Q 9/26/03 9/26/03 10/07/03 G 384 D FE 10/09/03 10/09/03 10/07/03 F 341 C Q 10/27/03 10/27/03 11/07/03 S 384 D FE Amount 49.26 309.10 309.10 4.73 309.10 10.48 309.10 6.77 309.10 5.07 309.10 9.81 520030572 L I of 1 30~.10 ii/07/03 l=View 6=Print T=TS Balance 31,688.59 31,688.59 31,585.06 31,585.06 31,362.46 31,362.46 31,311.16 31,311.16 31,216.55 31,216.55 31,011.34 31,011.34 Bottom F4=Redisplay F7=Scan forward F13=Allocation Hist F14=Esc Only F8=Scan backward F17=Top Fll=Sort F24=More Keys ,O/03 jD E CRESSLER ',ages AFT Cr .... g~nal balance: 5,398.16 £rent balance: 5,010.49 ~ntrol: From To Posted Effective Due Date Src 5/12/03 5/09/03 6/09/03 S 5/12/03 5/09/03 6/09/03 M 6/09/03 6/09/03 6/09/03 F 7/09/03 7/09/03 7/09/03 F 8/11/03 8/11/03 8/09/03 F 9/09/03 9/09/03 9/09/03 F 10/09/03 10/09/03 10/09/03 F Loan Inquiry Loan number: Payment amount: Next due date: T/C Affects 921 D A 001 D P 341 C Q 341 C Q 341 C Q 341 C Q 341 C Q Amount 2.77 5,398.16 105.02 105.02 105.02 105.02 105.02 l=View 12:24:27 520030861 L 1of 1 10T. 02 11/09/03 6=Print T=TS Balance .00 5,398.16 5,321.79 5,244.10 5,168.72 5,089.36 5,010.49 Bottom F4=Redisplay F7=Scan forward F13=Allocation Hist F14=Esc Only F8=Scan backward F17=Top Fll=Sort F24=More Keys B~REAU OF TNDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-I;4? EX AFP (01-B5) ~,~ DATE 05-10-ZOOq i~. ESTATE OF CRESSLER DATE OF DEATH 10-01-2003 FILE NUNBER 21 05-08q~ JERRY a WEIGLE '04 i'i~Y -7 ?] :[!4 COUNTY CUHBERLAND ACN 101 WEIGLE & ASSOCS q Amoun~ Remi~od I 126 E KING ST SHIPPENSBURG RONALD E HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA I7015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF CRESSLER RONALD E FILE NO. 21 05-08~q ACN 101 DATE 05-10-200~ TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOT[CE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~o {Schedule A) 2. S~ocks and Bonds (Schedule B} {2) $. Closely Held S~ock/Par~nershAp In~aros~ (Schedule C) fi. Mor~gages/No~os RaceAvablo (Schedule D) (fi) 5. Cash/Bank DaposA~s/Misc. Personal Propor~y (Schedule E) ($) 6. Jointly O~ned Propor~y (Schadulo F) (6) 7. Transfers (Schedule G} (7) 8. To,al Asso~s APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expensas/Adm. Costs/MAsc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Lions (Schedule I) (10) 11. Total Deductions 12. Ne~: Value of Tax Rs*urn 1qlz500.O0 .00 .00 .00 52~258.87 .00 NOTE: To Ansuro proper credA~ ~o your account, subeA~ ~ha upper por~Aon of ~his fore wASh your ~ax payment. $7,5q3.92 116~9q6.56 (11) 1~ .~,9§ .~8 (12) 195,859. O1 15. NOTE: ASSESSNENT OF TAX: 16. Amoun~ of LAne lq a~ Spousal ra~o 16. Amoun~ of LAne 1~ ~axablo a* Lineal/Class A ra~a 17. A~oun~ of LAne 1~ a~ SAblAng ra~a 18. Aeoun~ of Line lq ~axablo a~ Collateral~Class B ra~o 19. PrAncApal Tax Duo TAX CREDITS: PAYMENT RECEIPT DI$COUNT DATE NUMBER INTEREST/PEN PAID (-) 1Z-II-ZOO3 CD003572 $q2.11 05-2~-200q CD005712 .00 PAYMENT MUST BE MADE BY 07-01-ZOOq~. reflect flgures that lnclude the total of ALL returns assessed to date. (1~) .00 x O0 = .00 (16) 195,839.01 x Off5 = 8,812.75 (~7) .00 x 12 = .00 (la) .00 x 15 = .00 (19)= 8,812.75 AMOUNT PAID 6,500.00 1,955.3R 1F PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Ne~ Value of Es~a~ca Sub.~ec~: '~o Tax (lq) 195,839.01 I~ an assessBent ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 8,797.q5 15.50 .00 15.30 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REDU/RED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCT/OHS.} 156~570.62 (a) $50,329.q9 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December II, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth her;by expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (coil;tara1) rate on any such futura interest. To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF MILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Znharitanca and Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Nills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers aith special ha;ring and / or spa;king needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax [including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --mrittan protest to the PA Depart;ant of Revenue, Board of Appeals, Capt. Z81021, Harrisburg, PA 171ZS-lOZ1, OR --election to have the ;attar dar;rained at audit cf the account of the pars;ne1 representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Ass;ss;ant Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid eithin three (3) calendar months after the dacedent's death, a five percent (51) discount of the tax paid is allowed. The XSZ tax amnesty non-participation pan;ltv is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indic;tad on this notice. Xntarast is charged beginning aith first day of delinquency, or nine (9) months and cna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest DaiXy Interest DaiIy Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 1'~ ZOX .000548 '1"~'~6-1991 11Z .000301 ~ 9Z .000247 1983 16Z .000438 199Z 9Z .000247 2002 6Z .000164 1984 IZZ .000301 1993-1994 77. .000192 2003 S7. .000137 1985 137. .000356 1995-1998 9Z .000247 2004 4Z .000110 1986 107. .000Z74 1999 77. .00019Z 1987 iOZ .000E74 2000 7X .00019:* --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINI~UENT X DA/LY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is ;ada after the interest computation date shown on the Notice, addltional interest must ba calculated. ~EV-14-~ EX (~,-88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT, 28O601 HARRISBURG, PA 17128-0601 [3ECEDENT'S NAME FILE NUMBER Ronlad E Cressler 2103-0844 ~REVIEWED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Reduced to $0. Real estate taxes are not allowable deductions for the years after I 31 decedent's date of death. ROW Page 1 BUREAU OF INDIVIDUAL TAXES ~I~ERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JERRY A NEIGLE NEIGLE & ASSOCS 126 E KING ST SHIPPENSBURG COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX '0,4 i'li~' 17 ;',..,..4 PAt~/7257 C~. DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACM 05-10-ZOOq CRESSLER 10-01-2005 21 05-08q~ CUMBERLAND 101 Aeoun~ Remi'l:'l:ad REV-l~47 EX AFP (01-03) RONALD E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CRESSLER RONALD E FILE NO. 21 O$-08qq ACN 101 DATE 05-10-ZOOq TAX RETURN NAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) {1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Partnersh/p In~eres~ (Schedule C) (3) q. Mortgages/No,es Receivable (Schedule D) (q) S. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensas/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liab/1/~/es/Liens (Schedule I) (10) 11. To,al Deduct/ohs 12. Ha~ Value of Tax Ra~urn lq1~500.00 .00 .0O .0O 5Z~258.87 .00 156~570.62 (B) 37,5q3.92 116~9q6.56 (11) (12) 13. NOTE: ASSESSMENT OF TAX: 15. Amoun~ of Line lq a~ Spousal ra~e 16. Amount of L/ne lq taxable a~ Lineal/Class A ra~e 17. Amount of L/ne lq a~ S/bl/ng rata 18. Aeoun~ of L/ne lq ~axabla a~ Collateral/Class B ra~e 19. Prino/pal Tax Due TAX CREDITS: PAYHENT DATE 12-22-2005 03-Zq-ZOOq NOTE: To insure proper crad/~ ~o your account, submit ~he upper portion of ~his fora w/~h your tax payment. 350,329.q9 15q.~90.~8 195,839.0! Charitable/Oovernean~al Bequests; Non-elected 9113 Trusts (Schedule J) (13) Ne~ Value of Es~a~e Subjac~ 1:o Tax (lq) If an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. D]~$COUNT ( + ) INTEREST/PEN PAID (-) 3q2.11 .00 RECEIPT NUMBER .00 195,839.01 18 and 19 will CD005572 CDO05712 (15) .00 X O0 = .00 (16) 195,839.01 X OqS= 8,812.75 (17) .00 x 1Z = .00 (la) .00 x 15 = .00 (19)= 8,812.75 PAYMENT MUST BE MADE BY 07-O1-ZOOq~. IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID 6,500.00 1,955.3q TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 8,797.q5 15.30 .00 15.30 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003937 WEIGLE JERRY A 126 E KING STREET SHIPPENSBURG, PA 17257 ........ fold ESTATE INFORMATION: SSN: 194-26-6870 FILE NUMBER: 2103-0844 DECEDENT NAME: CRESSLER RONALD E DATE OF PAYMENT: 05/17/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15.30 TOTAL AMOUNT PAID: $15.30 REMARKS' SEAL CHECK#145 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Estate of Ronald E Cressler 126 East King Street Shippensburg PA 17257 PAY TO THE Register of Wills, Cumberland County, ORDER OF Fifteen and 30/100 Orrstown Bank Shippensburg, PA 17257 MEMO PA Inh. Tax 21-03-0844 60-1503/313 145 DATE 5/12/04 15.30 DOLLARS Executor ESTATE OF RONALD E. CRESSLER File No. 21-03-0844 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT made this..'/~ day of ,2004, BETWEEN: RONALD L. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, being the legatees under the Last Will and Testament of Ronald E. Cressler, late of the Township of Southampton, Cumberland County, Pennsylvania, RONALD L. CRESSLER, deceased. WHEREAS, Ronald E. Cressler AND Executor of the Estate of Ronald E. Cressler, died October 1, 2003, testate; and WHEREAS, Letters Testamentary were granted to Ronald L. Cressler on October:. ~::i, 16, 2003, by the Register of Wills of Cumberland County, Pennsylvania; and ~ WHEREAS, the said Ronald E. Cressler was the sole beneficiary under the Last" Will and Testament of his mother, Claire D. Cressler, who died October 25, 2002, with an estate having been opened in Cumberland County, Pennsylvania, on July 14, 2003; WHEREAS, a medical malpractice claim has been filed by the estate of Claire D. and Cressler in Cumberland County, Pennsylvania, which, if successful, could result in additional assets to be accounted for in the estate of Ronald E. Cressler; and WHEREAS, save for the possibility of additional assets, from the estate of Claire D. Cressler described above, all assets of the late Ronald E. Cressler have been liquidated WE:IGLE & ASSOCIATES, P.C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 or distributed and all his debts paid in full, and further the period of four months having been terminated since the first advertisement of the issuance of Letters to the said Executor, the said parties hereto desire to waive the duty of the Executor to file a First and Final Account with Proposed Schedule of Distribution, and any subsequent accounts that may be required in the administration of this estate, for purposes of confirmation by the Court of Common Pleas of Cumberland County, Orphan's Court Division, AND FURTHER desire that a Family Settlement Agreement be executed, which Family Settlement Agreement will be duly recorded among the deed records in and for Cumberland County; and WHEREAS, all of the beneficiaries of the estate of Ronald E. Cressler, namely Ronald L. Cressler, Debbie A. Chestnut, and Ray E. Cressler, agree to file any and all supplemental death and income tax returns to pay all debts, administrative expenses, fees, and tax lawfully due in the event of additional assets becoming available from the estate of Claire D. Cressler; and WHEREAS, all of the said beneficiaries agree to execute a supplemental family settlement agreement approving a second and final account of the estate of Ronald E. Cressler upon completion of thc administration of the estate of Claire D. Cressler and upon the submission of a lawful and accurate second and final account document. NOW, THEREFORE, WITNESSETH, that the parties hereto, in consideration of the premises above stated, and of the Accounting and Proposed Schedule of Distribution attached hereto and made a part hereof, and the receipt of their distributive shares as therein shown and intending to be legally bound hereby, do mutually bind themselves, W~;IGLE & ASSOCIATES, P.C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 their heirs, executors, administrators, and assigns, to the said Distribution and Accounting as set forth and further release Ronald L. Cressler, Executor, from all claims and demands whatsoever arising out of settlement of the Estate of Ronald E. Cressler and furthermore agree to abide by all promises herein made. The parties hereto do further agree that should any liability come due to the estate of the said decedent after the signing of this agreement, we do hereby covenant and agree with the aforesaid personal representative that we will contribute pro rata our share of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate or the aforesaid personal representative after the signing, sealing and delivery of this family settlement agreement and final release. IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. WITNESS: L. Cressler v ~hes~n/u~~AL) (SEAL) WE]IGLE & ASSOCIATES, P.C.-- ATTORNEYS AT LAW -- 126 EAST KING STREET --SHIPPENSBURG, PA 17257-1397 COMMONWEALTH OF PENNSYLVANIA · · SS COUNTY OF CUMBERLAND : _ ~ On this, the t~;} day of , 2004, before me, the undersigned officer, personally appeared RONALD L. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) NOTARIAL SEAL Jerry A. Wei,cjle, Notary Public Shippensburg, P} Camberland County My Commission -Expires October 7, 2006 WEIGLE & ASSOCIATES, I~C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 EXECUTOR'S ACCOUNT FIRST AND PARTIAL ACCOUNT OF RONALD L. CRESSLER, EXECUTOR FOR ESTATE OF RONALD E. CRESSLER, DECEASED Date of Death: Date of Executor's Appointment: Dates of Advertisement of Letters: News Chronicle Cumberland Law Journal Accounting for the Period: October 1, 2003 October 16, 2003 October 24, 31, November 7, 2003 October 31, November 7, 14, 2003 October 16, 2003, to September 9, 2004 Purpose of Account: Ronald L. Cressler, Executor, offers this account to acquaint interested parties with the transactions that have occurred during his administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Jerry A. Weigle, Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 717-532-7388 WEIGLE & ASSOCIA-FES, P.C.-- ATTORNEYS AT LAW --126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 S[JMMARY OF ACCOUNT Estate of Ronald E. Cressler For the period of October 1, 2003 through September 9~ 2004 Proposed Distributions to Beneficiaries Pa.qe 13 PRINCIPAL Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions 1-2 Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal and State Taxes Commissions Fees Family Exemption Balance Before Distributions Transfer from (to) Income Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Investment Holdings 3-5 5 6 7 7 7 INCOME Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer from (to) Principal Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND 10 11 12 Current Value 136,011.44 136,033.49 8,790.00 2,185.07 8,470.64 13,510.00 14,260.00 0.00 Fiduciary Acquisition Value 136,011.44 405,309.76 0.00 405,309.76 183,249.20 222,060.56 78,050.66 144,009.91 3,732.73 0.00 3,732.73 11,731.20 -7,998.47 0.00 -7,998.47 136,011.44 0101 ~2003 0/01 ~2003 0/01 ~2003 0101 ~2003 0101 ~2003 10/01 ~2003 1010112003 0/01 ~2003 10/0112003 1010112003 0/01 ~2003 07101 ~2004 0612212004 SCHEDULE A RECEIPTS OF PRINCIPAL Cash 2002 Trailblazer Orrstown Bank Checking Account #501778 Accrued income on above item through date of death Orrstown Bank IRA Account #14000201013 Accrued income on above item through date of death Receivable from Debbie A. Chestnut, daughter U. S. Savings Bonds - proceeds of liquidation 08119/2004 Personal Property Personal Property - proceeds of public sale 05/11/2004 White Marble-Top Stand Real Estate in PA 11 Koser Lane, Shippensburg, Southampton Township, Cumberland County, PA - sold 07/01/2004 13 Koser Lane, Shippensburg, Southampton Township, Cumberland County, PA - sold 6/22/2004 Subsequent Principal Receipts 11 Koser Lane - County Tax proration at real estate settlement 13 Koser Lane -County Tax Proration $80.11 and School Tax Proration $14.65 at real estate settlement 18,500.00 1,252.67 0.08 56,215.54 355.08 29,282.97 1,375.44 1,542.20 140.00 99,900.00 62,000.00 94.48 94.76 Fiduciary Acquisition Value 206,981.78 1,682.20 161,900.00 08~25~2004 SCHEDULE A RECEIPTS OF PRINCIPAL Continued Adams Electric Cooperative - final patronage refund to be received December 2004 561.90 Fiduciary Acquisition Value 12/30/2003 03~30~2004 1110312003 0311912004 08~04~2004 1210512003 06~22~2004 1010312003 11/1JI2003 0811612004 04~23~2004 Adams Electric Cooperative - patronage capital retirement, 11-13 Koser Lane Central Penn Medical Group - refund GMAC - rebate Highmark Blue Shield - refund of unused premium Penn National Insurance - property insurance refund of premium Penn National Insurance - auto premium refund Receivable from Debbie A. Chestnut, daughter - for payoff of co-signed mortgage obligation Social Security - final monthly benefit Sprint - refund Strickler Insurance Agency - refund of property insurance premium U. S. Treasury - 2003 1040 federal income tax refund 366.38 28.40 6.69 183.04 50.00 28.00 30,127.68 944.00 20.46 445.99 1,794.00 Total Receipts of Principal 34,745.78 405,309.76 -2 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent 1010612003 10/0912003 1011512003 10129/2003 1012912003 10129/2003 10129/2003 1012912003 10129/2003 1012912003 10129/2003 1110412003 1111912003 12~04~2003 1210412003 12104/2003 1211912003 12119/2003 412/3012003 1213112003 GMAC - car loan payment Orrstown Bank Installment Loan #520030861 - payments 10109103 through 04/09104 Orrstown Bank Mortgage Account #8520003997 - payments 10/15103 through 04127104 H. Anthony Adams, Esquire - 10108/03 invoice for services prior to date of death GMAC - payoff of 2002 Trailblazer Bob Hoffman Chevrolet - 09130/03 statement Sprint - 09104103 statement Sprint - 10/04103 statement Borough of Shippensburg - 11-13 Koser Lane CFJMA - 11-13 Koser Lane Adams Electric Cooperative- 11-13 Koser Lane CFJMA - 11-13 Koser Lane Carlos R. Leffler, Inc. - heating oil Orrstown Bank Personal Credit Line #2137700 - payments 12104104 through 03/25104 Adams Electric Cooperative - 11-13 Koser Lane CFJMA - 11-13 Koser Lane W. N. Tuscano Agency, Inc. - fire insurance 13 Koser Lane Carlos R. Leffler, Inc. - heating oil Vivian F. Coy, Tax Collector - 08101103 real estate and personal taxes Adams Electric Cooperative - 11-13 Koser Lane 490.32 735.14 2,707.44 225.00 16,474.06 29.37 36.63 47.33 75.51 54.60 196.13 52.00 111.00 428.80 33.45 52.00 296.00 111.00 1,653.69 80.45 3 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 01 ~07~2004 0110712004 0112712004 01 ~27~2O04 02112~20O4 02/12~2004 03~04~2004 03/0412004 0310412004 03~04~2004 03~25~2004 03~25~2004 04113~2004 04113/2004 0412212004 04~27~2004 O4~27~2OO4 0412712004 05119~20O4 05119~2004 06~03~2004 CFJMA - 11-13 Koser Lane Borough of Shippensburg - 11-13 Koser Lane W. N. Tuscano Agency, Inc. - vacant dwelling insurance 13 Koser Lane, additional premium Adams Electric Cooperative - 11-13 Koser lane CFJMA - 11-13 Koser Lane Carlos R. Leffler, Inc. - heating oil CFJMA - 11-13 Koser Lane Adams Electric Cooperative - 11-13 Koser Lane Vivian F. Coy, Tax Collector - 03/01104 real estate taxes, 11-13 Koser Lane Carlos R. Leffler, Inc. - heating oil Weigle & Associates, P.C. - reimbursement for cost of Letters of Administration for Claire Cressler Estate Adams Electric Cooperative - 11-13 Koser Lane Borough of Shippensburg - 11-13 Koser Lane CFJMA - 11-13 Koser Lane Adams Electric Cooperative - 11-13 Koser Lane Orrstown Bank Installment Loan #520030861 payoff Orrstown Bank Mortgage Account #8520003997 payoff Orrstown Bank Personal Credit Line #213770 - payoff CFJMA - 11-13 Koser Lane Carlos R. Leffler, Inc. - heating oil Adams Electric Cooperative - 11-13 Koser Lane 52.00 71.96 618.00 66.38 52.00 222.00 52.00 78.98 340.15 224.00 23.00 90.51 75.51 52.00 78.09 4,589.91 56,252.65 2,170.67 54.60 88.00 82.61 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued O6~O3~2OO4 06~22~2004 06~22~2O04 06~24~2004 06~24~2OO4 0710112004 CFJMA - 11-13 Koser Lane Orrstown Bank Installment Loan #520030572 - co-signed Chestnut mortgage payoff 13 Koser Lane - real estate settlement expenses including realtor's commission $3,720.00; notary fee $2.00; 1% realty transfer tax $620.00; Borough of Shippensburg final water billing $55.98; CFJMA final sewer billing $19.14 Benjamin C. Weaver, Jr. - new furnace 13 Koser Lane prior to sale Adams Electric Cooperative- 11-13 Koser Lane 11 Koser Lane - real estate settlement expenses including realtor's commission $5,994.00; notary fees $5.00; 1% realty transfer tax $999.00; final water billing Borough of Shippensburg $55.98; final sewer billing CFJMA $26.87; Chamberlin's Pest Control $42.40 52.00 30,127.68 4,417.12 1,888.03 56.09 7,123.25 0710112004 O8~O4~2004 08~04~2004 11 Koser Lane - seller assistance granted at real estate settlement Carlos R. Leffler, Inc. - heating oil Adams Electric Cooperative- 11-13 Koser Lane final bills 2,997.00 116.98 30.40 136,033.49 Funeral Expenses 012912003 0~29~2003 ~012912003 012912003 Fogelsanger-Bricker Funeral Home Spring Hill Cemetery - opening and closing grave Crider Meats, Inc. - reception Messiah United Methodist Church - reception 7,590.00 600.00 550.00 50.00 8,790.00 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Miscellaneous Administration Expenses 10129/2003 10/2912003 10/2912003 1211612003 12119~2003 03~24~2004 0412212004 05/1912004 06~03~2004 07~29~2004 O9~O9~2004 09~09~2004 09~09~2004 Register of Wills, Cumberland County - Letters Testamentary and Short Certificates Cumberland Law Journal - advertising Letters Testamentary Postmaster - certified mailing to Department of Public Welfare News Chronicle - advertising Letters Testamentary Ausherman Brothers Real Estate - appraisals Register of Wills, Cumberland County - filing PA Inheritance Tax Return Marc Rideout - cleaning of 11 Koser Lane for sale J. H. Rideout - cleaning of 13 Koser Lane for sale Chambersburg Waste Paper - dumpster rental Register of Wills, Cumberland County - Short Certificate to liquidate bonds Register of Wills, Cumberland County - filing Family Settlement Agreement Weigle & Associates, P.C. - reimbursement for postage, xerox copies, and long distance telephone calls Linda K. Klein - notary fee 301.00 75.00 4.42 92.75 375.00 15.00 425.00 375.00 398.15 3.00 75.00 35.75 10.00 2,185.07 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Taxes 12/2212003 03/2412004 05112~2004 Register of Wills, Cumberland County - PA Inheritance Tax paid at discount Register of Wills, Cumberland County - PA Inheritance Tax Register of Wills, Cumberland County - PA Inheritance Tax 6,500.00 1,955.34 15.30 8,470.64 Commissions 03~24~2004 Ronald L. Cressler, Executor Commission TOTAL COMMISSIONS 13,510.00 13,510.00 Fees 03~24~2004 Weigle & Associates, P.C. - attorney fee TOTAL FEES TOTAL DISBURSEMENTS OF PRINCIPAL 14,260.00 14,260.00 183,249.20 '7 SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Debbie A. Chestnut 08~25~2004 08~25~2004 Receivable from Debbie A. Chestnut, daughter Receivable from Debbie A. Chestnut, daughter - for payoff of co-signed mortgage obligation 29,282.97 30,127.68 59,410.65 Ronald L. Cressler 1013112003 1110112003 White Marble-Top Stand - Specific Bequest 2002 Trailblazer 140.00 18,500.00 18,640.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 78,050.65 8 # Units PRINCIPAL BALANCE ON HAND Description Cash Orrstown Bank Estate Checking Acc Total Cash Assets Adams Electric Cooperative White Marble-Top Stand White Marble-Top Stand - Specific Bequest Total Assets Current Value Fiduciary Acquisition or as Noted Value 143,448.01 143,448.01 143,448.01 143,448.01 561.90 561.90 140.00 140.00 -140.00 -140.00 561.90 561.90 144,009.91 144,009.91 SCHEDULE G RECEIPTS OF INCOME Orrstown Bank Checkinq Account #501778 1213112003 04~30~2004 Interest/Bank Orrstown Bank Estate Checking Account 1111612003 12/15/2003 01/1512004 0211612004 03/15~2004 04/15/2004 0511612004 0611512004 0711512004 08/1512004 Orrstown Bank IRA Account #14000201013 06/16/2004 interest date of death to closing TOTAL RECEIPTS OF INCOME 0.35 0.35 0.85 0.12 0.30 0.15 0.12 1.37 1.52 2.19 7.86 17.00 3,700.55 0.70 31.48 3,700.55 3,732.73 lO SCHEDULE I DISBURSEMENTS - INCOME 03~24~2004 U. S. Treasury - 2003 1041 fiduciary income tax TOTAL DISBURSEMENTS OF INCOME 11,731.20 11,731.20 # Units INCOME BALANCE ON HAND Description Cash Orrstown Bank Estate Checking Acc Total Cash Current Value Fiduciary Acquisition or as Noted Value -7,998.47 -7,998.47 -7,998.47 -7,998.47 -7,998.47 -7,998.47 TO: TO: TO: PROPOSED DISTRIBUTIONS TO BENEFICIARIES Debbie A. Chestnut 1/3 Share of $71,307.36 - less prior distributions of $59,410.65 Ray E. Cressler 113 Share of $71,307.37 Ronald L. Cressler 113 Share of $71,307.36 - less prior distribution of $18,500.00 and Adams Electric refund to be received December 2004 Adams Electric Cooperative Total Current Value or as noted Fiduciary Acquisition Value 11,896.71 71,307.37 52,245.46 561.90 136,011.44 ' 13 RONALD L. CRESSLELR, Executor of the Estate of Ronald E. Cressler, deceased, hereby declares under oath (penalties of perjury) that he has fully and faithfully discharged the duties of his office; that the foregoing First and Partial Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the estate; and that all taxes presently due from the estate have been paid. Ronald L. Cressler, Executor Subscribed and sworn to by RONA.,L,D~.. CRES~L_E~ r~e this /&~day of>Z...x~~ /q 2004.' ~ ]/~/{ I~-/A NOTARIAL SEAL Jerry A, We 9ie, r%tary Public Shippensb,.Jrg, PA Com[',eriaad County My Commission Expires October 7, 2006 WEIGLE & ASSOCIATES, P.C. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 REGISTER OF WILLS, CUMBERI2%ND COUNTY STATUS REPORT UNDER RULE 6. 12 Name of Decedent: Ronald E. Cressler Date of Death: 10/01/2003 Will No. 21-03-0844 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a {~inal account with the Court? Yes No X b. The separate Orphans' Court~o.~ (~f any) for the personal representative's account is: c. Did the personal representat~'ive state an account informally to the parties in interest? ~Yes d. Copies of receipts, releases,Ti, joind~rs and approvals of formal or informal accounts may be .filed with the~/7 Cerk 'of the Orphans' Court and may be attached to this e ort. Jerry A. Weigle, Esquire Name (Please typeor ~int) WEIGLE. & AS SOCIA_TES, _ P. C. 126' East King Street Address Shippensburg, PA 17257 .(717 ) 532-7388 Tel. No. Capacity: Personal Representative ( btAH: rm f/AM3 ) X Counsel for personal representative BUREAU OF /NDZVIDUAL TAXES TNHERTTANCE TAX DZVLSION DEPT. Z80601 HARRTSBURG, PA 171Z8-060! COMMONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT DATE 06-14-Z00~ ESTATE OF CRESSLER DATE OF DEATH 10-01-2005 FZLE NUMBER 21 05-08~ COUNTY CUMBERLAND JERRY A WEIGLE ACN 101 WEIGLE126 E KINGS ASSOCSsT I Amoun~ Remi~ed SHIPPENSBURG PA 17257 REV-li07 EX AFP (01-OS) RONALD E HAKE CHECK PAYABLE AND REN/T PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~co your account, submi~ ~:he upper portion of ~his fore wi~h your ~ax payment. CUT ALONG THXS LXNE ~ RETAZN LOWER PORT'rON FOR YOUR RECORDS -~ REV-1607 EX AFP (01-03) NN~( 'rNHER'rTANCE TAX STATEMENT OF ACCOUNT ESTATE OF CRESSLER RONALD E F'rLE NO. 21 05-08~ ACN 101 DATE 06-1~-200~ TH/S STATEMENT TS PROVIDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHOWN BELOW TS A SUHHARY OF THE PR/NC/PAL TAX DUE, APPLZCAT*rON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., TF APPL/CABLE, A PROJECTED /NTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-10-Z00~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 8,812.75 PAYMENT RECEIPT DISCOUNT ¢+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ¢-) .~ . 12-22-2005 03-Z~-200~ 05-17-Z00~ CDOO$37Z CDOO371Z CD005937 3~Z.11 .00 .00 6,500.00 1,955.3~ 15.30 TOTAL TAX CREDZT 8,812.75 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ZF PA/D AFTER THZS DATE, SEE REVERSE S/DE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 18 REQU/RED. /F TOTAL DUE ZS REFLECTED AS A 'CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR /NSTRUCT/ONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RES[DENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of #ills, any of the 23 Revenue District Offices or from the Department's lq-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-3020 (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is alZo~ed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .O00Z6q. Al! taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Interest Daily interest Daily Year Rate Factor Year Rate Factor Year 198Z ZOZ .OOOSq8 1988-1991 llZ .000301 2001 1983 16Z .000q38 1991 9Z .O00Zq7 ZOOZ 1984 llZ .000301 1993-1994 72 .000191 2003 1985 132 .000356 1995-1998 92 .0002q7 2001 1986 IOZ .O00ZTq 1999 72 .000192 1987 9Z .0002~7 2OOO 81 .000219 The applicable interest rates for 1982 through ZO0~ are: Interest Daily Rate Factor 92 .O00Zq7 6Z .OOOl6q 51 .000137 IX .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTER~-ST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.