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Home My WebLink About05-19-09 15056041169 OFFICU\L USE ONLY Count' Code Year Fib Number INHERITANCE TAX RETURN p~ RESIDENT DECEDENT t~2I ~~ Social Security Number Date of Death Date of Birth 168-42-1769 08172008 10201952 Decedent's Last Name Suffix Decedent's First Name JONES DEBRA MI A (If Applicable) Enter Survlvinp Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE BOXES BELOW ® 1. Odginal Retum 4. Limiletl Estate ® 6. Decadent Died Testate (Attach Copy of lMll) e. Litigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise (tlate of death after 12-12-tit) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Cretlx (date of death between 12-31-91 and t-1-83) MI 3. Remalntler Return (date of tleath prior to 12-13-82) 5. Federal Estate Tax Return Requiretl 0 8. Total Number of Sefe Deposit Baxea 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - TXIS SECTION ra18T BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTNL TAx MFORMATION SXOULD BE DIRECTED TO: Name Daytime Telephone Number RYAN M. BORNSTEIN, ESQ. 610-408-8388 Finn Name (If Applicable) HARVEY BALLARD & BORNSTEIN, LLC First line of address 800 LANCASTER AVENUE SUITE T-2 Second line of address City or Post Office BERWYN State ZIP Code PA 19312 I OF WILLS USE ONLY ~ O ~ '~7a `o _I~ ~ rn 'c - >~' '_.~; ~ oD ~~~ "' ~~ o a i O ~. ~r OO ~ Correspondent's e-mail address: RYAN . BORNSTEIN~HBBLLC . COM Untler penalties of perjury, I dedare that I have examined this return, indutling accompanying schetlulea and statements, and to the best of my knowletlge and belief, it is true, correct and complete. DeGeraaor~of preparer other than the personal representative is betted on all information of which preparer has any knowletlae. DRIVE PA 1 800'LANCASTER AVENUE SUITE T-2 BERWYN, PA 19312 PLEASE USE ORIGINAL FORM ONLY L 15056041169 REV-1500 EX (~-D5> PA Department of Revenue Bureau of IndNidual Taxes PO Box 280601 Side 7 15056041169 J ~. 3~\ h J 15056042160 REV-1500 EX Decedent's Social Security Number oecedent'a Neme: DEBRA A JONES 168-42-1769 RECAPITULATION 1. Real estate (Schedule A) .......................................... ... 1. 2. Stocks end Bonds (Schedule B) ..................................... ... 2. 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested .... ... 7. 8. Total Gross Assets (total Lines 1 - 7) ................................ ... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) :................. ... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. .. 10. 11. Total Deductions (total Lines 9 8 10) ................................ .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to lax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable al the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 15. 16. Amount of Line 14 taxable at lineal rate x .0 16. 17. Amount of Line 14 taxable at sibling rate x .12 3 5 5, 0 5 9.04 17. 18. Amount of Line 14 taxable at collateral rate x .15 iB, 19. TAX DUE ........................................................ 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 270,000.00 165,828.95 0.00 435,828.95 13,259.47 67,510.44 80,769.91 355,059.04 355,059.04 42,607.08 42,607.08 Side 2 15056042160 15056042160 J REV-1500 EX Pape 3 Decedent's Complete Address: Flle Number 2008-00881 DECEDENT'S NAME Estate of Debra Jones STREETADDRESS 16 North Pin Oak Drive CITY Boiling S rings STATE PA ZIP 17007 Tax Paymenffi and Crediffi: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credft B. Prior Payments a 7 s o o_ 0 0 C. Discount 1 973.6 3. InteresUPenalty i(applicable D. Interest E. Penalty (1) 42,607.06 Total Credits (A + B + C) (2) Total InteresUPenalty (D + E) 4. It Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 39.473.62 (3) 0.0 0 (4) (5) 3.133.46 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 3 , 1 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 desgnale who shall use the progeny transferred or its income : .................. .. ^ X^ c. retain a reversionary interest; or ....................................................... .. ^ X^ d. receive the promise for life of eiNer payments, benefits or care? .............................. .. ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death whhout receNing adequate censideretbn? .................................................. .. ^ 3. Did decedent own an "in trust fol^ or payable upon death bank account or security at his or her death? ... .. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which contains a beneficiary designation? ........................................................ .. ® ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116(a)(1.1.)(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent p2 P.S. §9116(a)(1.1)(ii)]. The sgtute 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 benefciary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT OF SCHEDULE A REAL ESTATE FILE (11 more apace is neetletl, insalt addNional sheets althe same size) 4 REV-1508 EX+ (8-9e) SCHEDULE E CASH, BANK DEPOSITS & MISC. , COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Debra A. Jones 2008-00881 Include the proceeds of Ihgation end the dNa tha proceeds were received by the ealate. All property Jointly-0wned wRh dpht otaurvlvorehip mwt be disclosed on Schedule F. ITEM VALUEAT DATE NUMBER DESCRIPTION OF DEATH 1 Members 1st Credit Union Savings Account No. 254424-00 25.00 2 Members 1st Credit Union CD No. 254424-41 12,583.29 3 Members lat Credit Union CD No. 254424-41 Accrued Interest 25.43 4 Members 18t Credit Union CD No. 254424-42 12,590.10 5 Members lat Credit Union CD No. 254424-42 Accrued Interest 25.44 6 Members 1st Credit Union CD No. 254424-43 6,500.87 7 Members 1st Credit Union CD No. 254424-43 Accrued Interest 14.22 8 Members 1st Credit Union CD No. 254424-46 22,639.41 9 Members lat Credit Union CD No. 254424-46 30.86 10 Members lat Credit Union CD No. 254424-49 23,485.67 11 Members 1st Credit Union CD No. 254424-49 Accrued Interest 51.37 12 Members 1st Credit Union CD No. 254424-50 10,392.17 13 Members 1st Credit Union CD No. 254424-50 Accrued Interest 13.26 14 Members lat Credit Union CD No. 254424-51 11,060.05 15 Members 1st Credit Union CD No. 254424-51 Accrued Interest 13.67 16 Sovereign Bank Checking Account No. 1671017455 30,891.91 17 Sovereign Bank Savings Account No. 1694002336 3,875.35 18 Sovereign Bank Savings Account No. 1694002336 Accrued Interest 3.04 19 Sovereign Bank CD No. 1675459471 5,775.72 20 Sovereign Sank CD No. 1675459471 Accrued Interest 11.26 21 Sovereign Bank CD No. 2895543805 6,673.08 22 Sovereign Bank CD No. 2895543805 Accrued Interest 10.97 23 2003 Chrystler Seabring Sold Oct. 2008 6,000.00 24 Final Paycheck with Accrued Paid Time Off 12,217.81 25 2006 Income Tax Federal 1040 Tax Refund 919.00 TOTAL(Alsoenteronline5,Recapitulatbn)~$ 165,828.95 (If more apace is needed, insert add'Abnal sheets of tha same s¢e) REV-1510 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Debra A. Jones SCHEDULE G INTER•VIVOS TRANSFERS 8r MISC. NON-PROBATE PROPERTY FILE NUMBER 2008- This schedub must be compbted and fibd lithe answer to any of queatbns 1 through 4 on the reveres side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY NCLUOETiE N>AIE OF THE 7RN15FEREE, TIEIR REIATgNSHIPTOOECEOEMAND 7HE GATE OFIRPNSFER. ATTACHACOPYOF THE GEED FOR REAL ESTATE. DATE OF DEATH VALUE DFASSET %OF DECD'S INTEREST EXCLUSION la P-PLICABLEI TAXABLE VALUE t. 403b Retirement TIAA Traditional Fixed Annuity Account 194,857.63 0 0.00 2 403b Retirement TIAA Variable Account 273,594.73 0 0.00 TOTAL (Also enter on line 7, Recapitulation) S o . 0 0 (Itmore apace is needed, insert eddNbnal sheets of the same arse) REV-1511 EX+ (10-08) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8r INHERITANCETAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Debra A. Jones 2008-00881 Debb of decedent must be roported on Scheduler. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Ewing Brothers Funeral Home Services 4,370.00 2 Funeral Transportation 295.00 3 Cash Advances paid on behalf of decedent and misc. expenses 2,562.10 B. 1 ADMINISTRATIVE COSTS: Personal RepreseMatNe's Commbsions Name of Personal Representative(s) StraetAddress City Year(s) Commission Paid: 21P 2. Aaomey Fees 4, 000 3. Fatuity Exempibn: (If decedent's address is not the same as claimant's, aaach explanation) Claimant SlreetAddress Ciry State ZIP Relatbnship of Claimant to Decedent 4. Probate Fees 430.00 5. Accountant's Fees 6. Taz Retum Preparer's Fees T. Estate Advertisement 316.20 8 Car Insurance 194.46 9 Heating Oil 160.00 10 Utility Payments, including Electric, Verizon Cell Phone, 931.71 Comcast Cable, Water, Internet Service Provider TOTAL (Also enter on line B, Recapdulation) f 13 , 2 5 9.4 7 (If more space is needed, insen addhional sheets of the same sae) REV-1512 EX+ (12-03) SCHEDULEI DEBTS OF DECEDENT COMMON WEALTH OF PENNSYLVANIA , INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS R ESIDENT DECEDENT r ESTATE OF FILE NUMBER Debra A. Jones 2008-00881 Report debts Incurred by the decedent prior k death arhkh remained unpaid u of the date of deadl, Inelutllnp unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION VALUEAT DATE OP DEATH t~ Lower Allen EMS 830 .00 2 Cumberland Goodwill Ambulance Company 814 .00 3 Utility Payments, including Comcast Cable, Verizon Cell Phone, 357 .74 Water and Electric 4 South Middletown Township Sewer 99 .00 5 Chase Visa Card 140 .58 6 Washington Mutual Credit Card 39. 21 7 Home Lawn Maintenance 67. 89 S Mortage on 16 North Pin Oak Drive, Boiling Springs, PA 17007 65,040. 02 9 2008 PA Income Tax PA-40 Tax Liablity 122. 00 TOTAL (Also enter on line 10, Recapiluletion) E 67 510 .44 (If more space g needed, insed addhbnal sheets of the same s¢e) REV-1513 EXi (9-00) SCHEDULE) COM NHERW TANCECTAX R TURNANw BENEFICIARIES RESIDENT DECEDENT ESTATE OF Debra A. Jones ~nnn_nnooi NUMBER NAMEANDADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIPTO DECEDENTV Do Not List Truateata) V~ AMOUNTOR SHARE OF ESTATE 1 TAXABLE DISTRIBUTIONS[inchxte ouldght spousal distdbutbna,aMtransfers under Sec.9118(a)(1.2)] 1 Donald B. Jones, Jr Sibling 1008' 519 Annadale Drive Berwyn, PA 19312 ENTER DOLLARAMOUNTS FOR DISTRIBUTIONS SHOWNABOVE ON LINES 15 THROUGH 1 8, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICHAN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE ANDGOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S (If more space is needed, insert add8ionel sheets oltha same size) ESTATE of DEBRA A. JONES FILE NUMBER 21-08-0881 PENNSYLVANIA REV-1500 A. Last Will and Testament of Debra A. Jones B. Appraisal Report for 16 N. Pin Oak Drive C. PA Department of Revenue Official Receipt of Three Month Inheritance Tax Payment ATTACHMENT A Harvey Ballard & Bornstein, LLC ATTORNEYS AT LAW THE BERWYN PRErIARY BUILDING 800 LANCASTER AVENUE SUITE T-2 BERWYN, PENNSYLVANIA 19312-1780 TELEPHONE (610) 408-8388 FACSE~E[.E (610) 4058378 &mail attorneys®hbbllc.com ~., ,. ~~S¢ ~Illlll ~.ll1L~ 11 ~S~.Il~Il.~]C]L¢ ®~ ~~IIDg°~, ~o ~®]Cll~S I, DEBRA A. JONES, now of 16 North Pin Oak Drive, Boiling Springs, Pennsylvania, declare this to be my last Will, hereby revoking all Wills previously made by me. Section I 1.1 Payment of D bta and Fxp ns s. I direct that all my debts which were legally enforceable at the time of my death (including indebtedness secured by any specific bequest), plus unpaid charitable pledges, whether or not enforceable against my estate, and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid from my residuary estate as soon as possible after my death as a part of the expenses of'the administration of my estate. I direct that the cost of delivery to a beneficiary of any property passing to that beneficiary by reason of my death shall be paid by my estate as an administration expense. 1.2 )~vment of Death Tax s, In the event that any portion of my estate is •TrMMY1 AT tAW na.uwur n. uwswAa wr~wxvnrr npr subject to no inheritance or death taxes or is taxed at a lesser rate than another portion, all death taxes shall fast be paid and then the residue of my estate determined and distributed in accordance with the terms of this Will. Under no WITNESS: .~b~a-~ - S Debra A. Jones [This Will continues] -1- circumstances shall specific bequests bear the burden of any death taxes. I direct that all other estate, inheritance, succession, transfer or other taxes, imposed or payable by reason of my death with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal of my estate, as if such taxes were administration expenses, without apportionment or right of reimbursement. I authorize my Personal Representative to pay all such taxes at such time as may be deemed advisable. Section II 2.1 G of .ntir F.antn+p, I give, devise, and bequeath all of my estate, of whatever nature and wherever situate, to my brother, DONALD B. JONES, JR., now of 519 Annadale Drive, Berwyn, Pennsylvania, if he survives me by one (1) month. 2.2 1~rst Alternate ift of sto+P, If my brother does not survive me by ,,,~...,,,u.,~ l If W11RR R. 1~W1~Yb. ANIIRLVIJYI~ ~iYl one (1) month, then I give, devise, and bequeath all of my estate, of whatever nature and wherever situate, to such of my nieces and nephews as survive me by one (1) month, in equal shares. In the event that a niece or nephew of mine does not survive me by one (1) month, then that beneficiary's share shall be divided equally among the surviving beneficiaries. (I now have three (3) nieces and one (1) nephew). ~ ~° ~~~ Debra A. Jones' [This Will continues] -2 Section Ill 3.1 rid r ge Beeeficinries' TrnatR, If a person who has not yet reached thirty (30) years of age becomes entitled to a distribution under this Will, then that distributive share shall be transfen ed by my Personal Representative to my Trustee upon.the following Trust to be administered separately from any other Trust created by this Will . 3.1.1 To accumulate the net income and to expend and apply so much of the net income, accumulated income and principal of this Trust as Trustee may in its sole discretion deem advisable for the support and education (including college education, both graduate and undergraduate) of said beneficiary or during illness or emergency. Trustee shall take into consideration. the beneficiary's other readily available assets and sources of income. 3.1.2 When such beneficiary reaches the age of thirty (30), the then-remaining principal and all accumulated income may be paid upon the request of the beneficiary and, if such a request is made, said Trust shall terminate. Section IV 4.1 Pe_ rso_ nal Representative. I appoint my brother, DONALD B. JONES, as Personal Representative of this Will. 4.1.1 In the event of his death, incapacity, renunciation, resignation, discharge or removal as Personal Representative, Iappoint BERNARD J. DONOHUE, now of 5413. Springtide Drive, Harrisburg; Pennsylvania as Personal Representative in his place. Section V 5.1 ~ygtgg, As Trustee of any Trust created under this Will, I appoint Trustee BERNARD J. DONOHUE. wrrlvESS: G~~-~'~ °`• ` Debra A. Jones ,tsy,,,,, ~ ~ g.~. II [This Will continues] ..,.~.~.... 3 - ~~.~....,,r, 5.1,1 In the event that said Trustee is or becomes unwilling or unable to serve, I appoint my mother, LOIS V. JONES, now of 712 St. Paul Street, Lewisburg, Pennsylvania, in his place. Section VI 6.1 ~' y~y Powers. In addition to any authority otherwise given them, I expressly grant unto my fiduciaries (that is, the Personal Representative, Trustee, named in this Willi the following powers to be exercised with respect to any aspect of my Estate over which they have legal authority (including property held in Trust), without court approval, in their discretion, and effective until final distribution of all assets: 6.1.1 To retain, as inveshnents of my estate or trust, any or all assets of my estate, real, personal or mixed, without regard to any principle of diversification, and to purchase and acquire real or personal property, and to hold any or all of such real and personal property retained or acquired without making the same productive of income. 6.1.2 To pay all taxes, charges and expenses of maintenance, upkeep, improvement, development, protection, preservation and investment of any retained or acquired real or personal property, such payments to be made from either principal or income as my said fiduciary shall determine. 6.1.3 To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments at premiums; to exercise all rights of a security holder or shareholder in any corporation; and to lease, mortgage, pledge, give options upon. or sell at public or private sale' and without approval of any court and without any responsibility to the buyer or buyers to see to the application of the purchase price, any real or personal property, or portion or portions thereof, irrespective of the manner of the means by which the same was acquired by my said fiduciary. ~.... ~ -~ 5a~ w~ wr uw na riw~r~r. uvnpuq, nronv~vw„u.w.w ~.~ ,~- ~ Debra A. Tones [This Will continues] -4- 6.1.4 To make any payment or distribution herein provided for in cash, kind, or partly in cash and partly in land, at valuations fixed by my fiduciary at the time of distribution. Section ill 7.1 W aver of R~nirement of ~rity, I direct that no fiduciary (Personal Representative or Trustee) named in this Will shall be required to enter security in any jurisdiction for the faithful performance of fiduciary duties. Section Vlll 8.1 ~nendthHft C:lanap, ~y sums of money or other property, whether principal or income, payable to the beneficiaries under this Will shall: 8.1.1 Be paid over to them free and clear, discharged of their debts, contracts, and engagements; 8.1.2 Not be subject to assignment or anticipation prior to distribution; 8.1.3 Be immune from levy, attachment, execution, sequestration, or alienation until actual payment be made by my Personal Representative or Trustee to the beneficiaries; 8.1.4 Be free from the debts and obligations of the beneficiaries while in transit. .~...~~k9.~ wne,~wr~wr uw wwynar~r. uwna/w. rwsv~vw,xw nm Debra A. Jones [This Will continues] -5- Section IX 9.1 ~i4~8. The underscored captions appearing at the beginning of each Section of this Will are for reference and convenience only and shall be totally disregarded whenever an interpretation of this Will is required. [Any text below this line shall be disregarded] ,~....~.~lR9.~ ATIOIIMTI ATIMY 11fMMkRR. VM1AI111..l~..T.TAMA 1101 ot~C,K-'C.'v dC - ~~~. ~b,,a , s Debra A. Jones [This Will continues] -6- lIN WITNESS WHEREOF, I have here~mto set my hand and seal to this the~r~y signed on ' al of my last Will in six (6) pages, excluding this signature page, this i~ day of 2002. -'-'~=`-=` • r/)l4S (SEAL) Debra A. Jones ,.,«w.,,~.,,,., ~,.~.M,...,. ~...~...K..h.,,..«~ „a, Signed, Sealed, Published, and Declared by DEBRA A. JONES, the above-named Testatrix, as and for her last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, all being present at the same time, have subscribed our names to this Will as witnesses. ~o~ '~~~ witness Time: / D: O D ~ • d'-'~ - F:\WII,LSVONBS:DBB ~Q.'~/, /~o x, 3 o a- ~a-/7837 Address of Witn s dab o~ ~a: ~ ~~ ~ d Address of Wi tess COMMON'~WEALTH OF PENNSYLVANIA ) as. COUNTY OF UNION ) I, DEBRA A. JONES, whose name is signed to the foregoing Last Will and Testament bearing my name, having been duly qualified according to law, do hereby aclmowledge that I signed and executed that instrument; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to and aubscri ~jefore me, a Notary Public, this '~'+ day of V 2002. NOTARIAL SEAL ELLEN K. Cu1lIdER•STROUSE, Notay PW~Ib, L~, Limon CarMy M ,Qommlplige . Much 24, 2003 tiJL~0. (~Y~S (SEAL) Debra A. Jones ` (SEAL) N Public COMMONWEALTH OF PENNSYLVANIA ) sa . COUNTY OF UNION ) We, the Witnesses whose names are signed to the foregoing instrument bearing the name of DEBRA A. JONES, being duly-qualified according to law, do depose and say that we were present and saw her sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us, in the hearing and sight of DEBRA A. JONES, signed the Will as witnesses; aad that to the best of our lmowledge, DEBRA A. JONES was at that time 18 or more years of age, of sound mind, and and o constraint or uadue influence. Witness ~~°• , Witness ATTACHMENT B Harvey Ballard & Bornstein, LLC ATTORNEYS AT LAW THE BERWYN PRIMARY BUILDING 800 LANCASTER AVENUE SurrET-2 BERWYN, PENNSYLVANIA 19312-1780 TELEPHONE (610) 408388 FACSnuLE (610)408-8378 E-mail attorneys®hbbllc.com WOLFE&SHEARER APPRAISAL SERVICES APPRAISAL OF SUMMARY APPRAISAL REPORT' LOCATED AT: 16 North Pin Oak Drive Boiling Springs, PA 17007 FOR: Don Jones .1250 Drummbers Lane Valley Forge, PA 19087 BORROWER: N/A N/A AS OF: February 21, 2009 BY: William A. Bassett PA General Certfied Appreiser WOLFE&SHEARER APPRAISAL SERVICES March 4, 2009 Don Jones 1250 Drummbers Lane Valley Forge, PA 19087 File Number: 09-027 Dear Sir or Madam: In accordance with your request, I have appraised the real property at: 18 North Pin Oak Drive Boiling Springs, PA 17007 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of February 21, 2009 is: $270,000 Two Hundred Seventy Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Sincerely yours ~~.~. Q ~` William A. Bassett PA General Certified Appraiser FE 8 SHEARER APPRAISAL SERV Residential Appraisal Report The purpose of lhla eDpraleel repot 4 to provide Me r~I.,.r wx, . ,...tR~..,.,~_u_ _.,._ .v__..._.... -.. .. Flle Na. os-o27 ----- --~ - ---~-•- -r••••-•• -• .A ~PP~~w viva or me wogs property, gwen the Intended use of Me appraisal. Grant NamellnrorMed User Don JOneS E-mall • talent AdMeaa 1250 Drummbers Lane G Vall Fore sroro PA zl 19087 Addttbnal Intended Us s mronaed use Estate of Debra A. Jones Pro Addreea 16 NoRh Pin Oak Drive c Boilin S rin s 9roro PA zi 17007 ownermPoblkRemrdEstateofDebraJones coon Cumberland L al De Deed Book 36R/Pa a 1091 Aaaeasar'e Parcel # Tax I D 40-10-0638-228 Tax Year 2008/2009 RE. Taxes 2 745 hbarhood Name Me Reference Canaua Tract Pro hro steed X Fee le Leeeehokl Ottter deaaaie researdl did X dkl not recce) a cotes or trenahrs of the cub br the tlree are ro the etroedve sera of Mier a isal. Prior SablfrenMer: paro 12/16/1993 Prke, 39 500 a Court House Records Melyals of prior sera err transfer hbfory ottM wbleU properly (end csmparabb eelea, aappacebb) The SUb eCt roe has not sold or been listed within the ast 3 ears. The com ambles sales have not sold or been listed the ear rior to the cement sale. OlferMga, optkna erM contracts as of the e#edWe date of Me appraisal N/A Lo(xtlon Urban X Suburban Real VaNa X InoroesM Stable Dedklin Buis-U Over 75% X 25-75% lhMer 25% DemandlSu S e X In Balance Cva lyovM X Re b Stable Sbw Marketln Tyne Under 3 milts X S•6 mites Over 6 milts Neignbarhood eoundarbe Linds Road to the north For a Road to the west L islative Route • 174 t th th L PRICE AGE 000 225 Low 5 450 H h 30 One-Unit 70 % 2d Una % Multl-FaM % commeraal % o e sou islative Route 74 to the east. Neighborhood Deacriptbn See Attached Addendum 280 Prod. 15 pros Vacant 30 % Market Condakne (including euppartbr tlts above mndualmla) Pro a values are current) stable to sli tell increasin .Interest rates ran a between 5 to 6 cent rovidin a stead market at this time. tNntenalons See L al Des(xi lion sea .41 acres sna Irc ular Ylew Residential Zan) GaeeMCatlon Residential Zon Decal tlorl Medium Densi Residential Zonin Co )fiance X L aI L al Nonoonkxmi Grendrotttered Use No Zonin III el deaalbe k rtes highest aM best use of the aubJed progeny ae Improved (err a proposed per plans and spedACaQOns) Me present uae7 X Yes No a No, describe. Utllmea Public Outer detalbe Public Otlwr deterlbe OI/-alb lm ewmararT Public PrlvNs Dectria X water X street Macadam X Ges San Sewer X Alle X sae Commenro There are no a scent adverse easements encroachments s ecial assessments slide areas ill al or I al nonconformin zonin use. etc unit X one one wah una # of Stories 2 T e X Der Art SDeGEnd Una X Ewe sea UMer Conet n Ca a Cod Concrete Slab X Crawl s X Futl Basement Partlel Beaenlent Basement Mee 0 .iL Basement Fmiatt 0 % OutaWe En ~t X Sum Po FouMetlon wells ConCBlk/GOOd E#erlor Wells BrkMn I/Good Roof Surface Shin IarGood Gutron & Dorn ro Aluminum/Good Window T e Doubt@Hun /tad Floors Car in/Good walls D all/Good TdrtJFinLRh Wood/Good Bath Fbor Vin I/Good Bath Wainscot D all/Good Year Bultt 1994 ErtectNe a Yre 5 ears Storm SeaMnaulated NO/Yes Saeena BS Car Sts a None DrNe # of Cos Ask None Heatl FWA MWBB Radiant Nn enitlea Wood$rov a # DrN Strfarx Concrete Stan Stets X OtherFHA Fuel Ges X Ftre le a # 1 Fence X Gar a #ot Cars 2 Flocr 9cultle Coolln X Central Atr Condltlonin PatlolDed( X Porch Front #ot Cars FInIMW Heated Indlviduai Otlter Pool Other X Att. Det. Builbin fiancee eretar X Ran sloven X Dlahwedtx Dis Microwave Washer X Ottler deaatbe Fan/Hood FlnWhed area ode mMaina: 8 Rooms 4 Bedreoma 3 Be s 2 120 uaro Feet of Grose LM /veer Above Grade Additional Featur root Stoo Full Bsmt under house Crawls ace with concrete floor and access under famil room. comments on the lMprovemena Im rovements are in avers a to pod condition with no h sisal or functional inad uacies a scent. 9Pa~._ ---~ ,~ P~:laz A...~....~~ ~nsmnrgr,~ptelawaoe/ClpalmbaOCWiu9~iw.pic MRgFdR.wvM. (nP1R°)Oar~PUlpw AppalW Rapa11L1W5 g.narNinn'pPnenPpreknlrePPr! OPM1001_05a111aa8 FE & SHEARER APPRAISAL SERV Residential Onnr~ic:al De.a.ae+ FEATURE SUBJECT - - - ------ - -rr -•-•-• • ~~•Yve a File No. 09-027 18 North Pin Oak D rive COMPARABLE SALE NO. 1 112 Coventry Drive COMPARABLE SALE N0.2 5 N COMPARABLE SALE N0.3 Address Bojlin Sri s PA Carlisle PA orth Pin Oak Drive 8 Sheeley Lane ~0 taut 1 0 MI WNW Boilin S rin s PA Boilin S rin s PA ~e ~ WA . 0.06 MI SSE 1.3 MI SSW Sob RIosR;toee LN. Ara S 0.00 R S 287 900 131 10 rt 271 900 S 275 000 Det a . . , Court House Records/Mu1ti-List 131.35 . rt Court House Records/M lti Li E 128.96 . rt. veriACatlon a Ct H Re u - st Court House Records/Multi-List . s. c. Ct. Hs. Rec Ct H VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - i . DESCRIPTION . s. Rec. Sale or Flnandnp VA Conv . S DESCRIP710N - a c010°°°t0ne D M 385/Yes -6 500 DOM 70/Yes -7 000 Conv DOM 8/No Dab of Selemme ~ 7/18/2008' 8/10/2008 3/26/2008 toatlon Suburban Suburban Suburban Subu n LeaaeholdlFas sl Fee Sim le Fee sim le Fee sim le a Fee sim le Spa . 41 saes .42 a 1.83 acres -5 000 57 acres ~+ Residential Residential Residential . Residential n e Ca Cod/Gd 2 sto /Gd 2 s /Good 2 st /Good Oue ofConatrudbn Av Gd/BrkMn Av Gd/StnNin Av n I Av Nn I Pdual a 15+/_ Years 4 Barg -2 000 14 ears PO erg Condpbn Good Good Good Good Above Cxade T • ae 6ehe rde sane rw eeeu rqy gee Room Count 8 4 3 8 4 2.5 1000 8 4 2.5 1 000 8 4 2.5 1 000 (;roes Area 15.00 2 120 . rt. 2 198 . R -1 140 2 070 , n 750 2 166 n -690 Beaenwnt6Flnthed • Full Full Bsmt Full Bsmt . Full Bsmt RoomsBebwGrade Unfinished Unfinished Partial Finished Partial Finished Funedonel lltld Aver a Averse Averse AVBre e - Hsa II GFHA/ C/Air GFHA/CA GFHA/CA GFHA/CA Ifi ETIdeM rteme T G Icel T Tsai T Tsai T iCel ass 2 Car Gara e 2 car ara e 2 car ara e 2 car ara e IkrdJPapolpeok F r Porch Porch/Deck -1 000 Porch/Deck -1 000 Porch/Deck -1 000 Fir lace 1 F/P None 2 000 2 Fir lace -2 000 3 Fir laces -4 000 Net Ae ob • X~ - 7640 + X - 13 250 + X - E 4 690 Adjuebd Set Pda Nst Adj. -2.7% Net A4J -4.9% Net Adj. -1.7% otCo +~ Gn>saAd 4.7% 280280 CmesAd 6.2% 258650 GroesAd 2.4% E 270310 Su of salsa The sub act ro and com ambles are located within develo manta in South Middleton Townshi Cumberland Coun .Com arable No. 2 is located within the same develo meet. All the com Tables are similar in a e st le utilit and condition with ro ad ustments made for differences. All the com ambles are verified sales and are the best available. Market Site Velus Comment N/A ESTIMATED REPRODl1CT10N OR REPLACEMFIJT COST NEW OPINION OF SRE VALUE ........................................ = E ' Soace of coot date Dwells 2 120 . Ft. S ............ = Y 0 , W r rtan poet aavks Ertecpve dab a coM.det Bsmt: 1120 S . Ft. , Ft E ............ = E 0 - CommeMa on Coat ch M area celuiletlone d etlorl etc. The Cost A roach will enerall result in an ext~llent estimate of care 576 Ft S • value H the bulldin is new or reasonabl new and the . . ........... = E 0 Total Eatlmete of Cost-New = E im rovements reflect the hi hest and best use of the land. ............ 0 Leas Ph scat Functlonai Eatemal However when (tams Of h sisal d relation must be estimated De edetlon an area of'ud ement is involved which Is sub act to error. The = E 0 sled coat of hn Cost roach was not utilized due to the a e of the sub'ett ovement ................................ _ $ 0 •Ae-b• value Drab I manta dwellin . ................................ = E INDICATED VALUE BY COST APPR ACH ...................... = 0 Eatlmetad Mon Market Rent X Croce Rent Ile = E Indipted vela twine ' Summery of Income Approach (Indudinp aupporttar market rwt aril ORM) Due to the sub'ect bein a sin le famil residence OCCU Ted b the owner and the lack of rental data the Income A roach was considered ins ro Mate and not utilized. IMIeeMd Valw geNe Com Iwn owh E 270 000 Ceet eeph If decal E 0 Income owh h decal E N/A • Tht eppralael t made X •aa b,' subject b cnrrlpbtlon pa plena aM apedACetlona on plc basis of a hypofhetlcal coMidon that the improvement have been completed, ^aubject b the bllowing repaFa a altaatlona on the beat of a h othep l drtk h • yp ca con rn t at the repaka or alteretlona haw been completed ^ aubjed b the tolbwing: Based on the scope of work, assumptlona, IlmHinp corMltione and epprolaer's eartHleatlon, my (our) opinion eef the deflnnd value eN the real properly that Ie the subject of this roper! is E 270.000 as eai Febn18N 21.2009 ,which Ie the ettsetivs date o! this appraleal. ~~~r .. eenerelpurpoee spproinel,arwx ~~•.,om..yp,p.•aacnmvc~ ornnwi aieocwme aenieu, uc, M WpN•Mw•e. (OPM°) aeneY Pupoee/,pptlW nml 11120ae orwn roommoe Wolfe 8 Shearer Realtors Prooartv Address: to North Pin Oak Drive rna no.: 09-027 Citv Boiling Sonnaa Case No Lender Don Jones State PA Zio 17007 Neighborhood Description The subject property is located in South Middleton Township approximately 4 miles from the Borough of Carlisle. Carlisle is the County Seat of Cumberland County with the County government offices located within the Borough. Interstate S1 borders the southern boundary of Carlisle with five exists. Located ofl of these exists are various trucking firms and warehouses. Also located within the borough and on the outskirts are Dickinson College, Penn State Law School, and the United States Artny War College. .,.,.~,M,,,, .ape , m , File No. 09-027 Scope of Work, Assumptions and Limiting Conditions 8eops of work Is dsflned In the UnUorm Standards of Pro}esslonal Appraisal Practice as "the type and extent o} rossaroh and analyses in an assignment" In short, scope of work Is simply what the appralaar did and did not do during the eouroe of the assignment. h Includes, but Is not Ilmaed to: the extent to which the property is Identd9ed and Inspected, the typo and extant of dMa researched, the type and extent of analyses applied to arrive at oplniom or conclusions. The scope of thle appnisel and ensuing diseuaslon in this ropoR aro spscNle to the needs of the c11sM, other idaMNlstl Intended users and to the IMSnded use oT the rsPoR. This roporl was prepared Tor the sole and exeluslw use of the client and other IdsMlBSd Intended usero for the IdentlnW IMendad use end Ib use by sny other parties is prohibhed. The epprolser is not responsible /or unaulhoAzsd use of the roport. The approber's cartMCatlon appurinq In this approlsal ropoR Is subJeet to the following conditions and to such other speelfic conditions as ere asslpnmsMtresult~alsar in the npaR. All extraordinary assumptions end hypothstleal condtlons aro stated In the ropoR and might haw attacted the 1. The eppreher aawmes rro respondbllity for me0xa of a legal nadro aRedog Me property appralaed or dde Meroto, nor does the appraiam ronder any opinkm as M Me tlde, which Is aeaumed M be good end marketbb. Ths property o appreoed as though under respanalble ownerohip. 2. Arty akettlr In this report may show epprodmeM dinkmbns eM o tduded ony to eaebt Me reader in vleuaiizing the property. The approoer hea made no survey of the property, ~~Th~e~ ~ ibe~trorequired W 9Na teetlnany a apper in tout because of havirp made db appraisal with reference b th property in queatlon, unless arrangement have been 4. Neither ell, nor any part of the content of Mb report, Dopy ar oMer melt Mereof (induding mnduabns ea o Me property value, Me klentlty of Me approlaer, professional deaignadons, or the Om w1M whlrhWMeWgapparodvi xtlal canneded), alwN ba aced tar any papoose by anyone but Me diem and oMer Intended uaero as klentlde0 in Mb report, nor sha8 h be conveyed by anyone to dro ubke rp, publk roletbna, news, sales, ar other medic, wMout Me written consent of Me appreoer. 5. The appreoa we not dodose Me tontenb of Mo eppralsal report unless requked by eppika6le law a n apedded In the Un(brm SteMada of Professional Appralael Practice. 8. Informedon, eatlmetea, and opinbm dznohed to the appraiser, and eonbined in the report, were obtaoed from souses mnsMerad rellabb and beloved to be due and tarred. Fbwevx, no reaponalbary far aouxaq of ouch keme krnlehed M the approlaa o eawmed by Me eppreleer. 7. The appreisa assumes Mat dare are ro hMden ar unapparont conditlona of db properly, wbeoil, or sWduea, whkh wouU render It mare or leas veluebo. The appraiser assumes no reaponalblltly for such mndidoro, or (or engineering ar teatlng, which might be requked M dtoover wch odors, Tho appraisal is not an enYvonmenbl aasesament of Me property and shouts not be conaldaed ea ouch. 8. The appretet apedalizea In the valuatlon of real property end t not a home Inspector, 6ulWbtg contractor, aWdural engineer, a almilar expert, unosa oMerwlae noted. The appraiser developingdan opolon of Me dented vaNUie ofo~Me~na of the kind Mended to Beek and docover property defeda. The vkwdng of Me property and any Improvement o for purpoxe of Properly, gNen the Intended use of Mla aeagnment Statement regarding coMitlon are based on wrtace obaervetlona ony. The eppreiser deima ro epedel szpertlee regarding Deuce MdudMg, but not Nmded to: faundetlon settlement basement mdadze problems, wood deatroying (ar oMer) insects, Peet Infesttlon, radon gee, lead based paint mold ar envkonmentl owes. Unless oMerwlae IMketed, mechanial eyabnc were not acdvated or tested, Tho appreoal report ahouW not be used M dbdoae IM coMitlon of Me property as It roletes b Me proeeruxlebeence ofdefect. The diem o invited arts encouraged to employ qualified ezperb o inspect ant eddrese areas d wnam. d negatlve aaMNbna ere dbcovxed, the opinbn of vats maybe a0ected. Unless otherwise noted, the appraiser assumes the components thM constitute the subject propsRy Improvement(s) ors fundamentally sound and in Working Order. My viewing of tla property by dw epprater wee limited to rsadly obeervabts areas. Unleae oMerwies rwbd, alike and yawl space areas were not aaesaed. The appraiser did not move furnilwe, Aoor aoveringa or oMer Items Met may reabkd Me vowing of Ma property. 9. Appraleat ImroMng hypotlrotlcd conddbna rotated to compbtlon of new conatructbn, repeka ar alteretlon era based on Me aesumptlon Mat each completlon, alteration a repeks will be competently perormed. 10. Unless Me Intended use of Mla appreoal aped8cafy Inductee lewea of property inwrance aoverege, Mb eppreleel ehoukl not be used for wch purposes. Reproducdon ar Replacement coat figuea used in the coot approach re for valuetlon pupnee ony, given Me Intended uas of the aaeignmmt The DbinPoOn of Value used in Mo asslpnment Is unlikey to be consistent wIM Me de8ndbn of Mountie Velus for property irouance coverageNse. 11. Ths ACI General Purpose Appraisal Repoli (GPAR^r) Is not Intended for use in tronsaetions that requlro a Fannie Mae 100dIFrsddis Mae 70 form, also known as the Uniform Residential Apprasal Report (URAR). Additional CommsMa Related To 3eops Of Work, Assumptions end Limiting CondRlons See Attached Addendum Borower. WA wA - - ---- -- ProDertv Addresa~ 18 North Pln Oak Drtve File No.: 09A27 Cttv BoilinD SDdnDS Case No Lender Don Jones State PA ZiD 17007 Additional Scops of Work/Aeslgnment Conditlone SPECIAL LIMITING CONDITIONS: -This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. When pertomting the Inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstuds access or visibility. The inspection in not technically exhaustive. The inspection does not offer warranties or guaranties of any kind. - If the property is sold, this appraisal is subject to satisfactory inspection reports, but not limped to: water tests, septic certification, wood infestation, radon, building inspections, etc. Scope of Apprelsal and URAR: Supplemental Certifications: I certify that, This COMPLETE APPRAISAL -SUMMARY APPRAISAL REPORT was prepared by William A. Bassett for the exclusive use of Don Jones, Executor of Estate for Debra Jones ,for use in estimating market value for mortgage financing.. Estimated market value is the most probaby price in terms of cash or in terms of flnencial arrangements equivalent to cash. Don Jones, Executor of Estate for Debra Jones , is considered to be my Giant. The information and opinions contained in this appraisal set forth the appraisers best Judgement In light of the information available at the time of the prepatation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appriasal are the sole responsibility and at the sole risk of the third party. I accept no responsibility for damages suffered by any third party, as a result of reliance on or desisions made or actions taken based on this report. - In my opinion, the reasonable exposure time linked to the value opinion is up to 180 days. I further certify that, to the Dest of my knowledge and belief: -The statements of fad contained in this report are true and cored. -The reported analyses, opinions, and concusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial and unbiased professional anayses, opinions and conclusions. -I have no present or prospective interest in the',property that is the subject of this report or to the parties involved with this assignment. -My engagement in this asafghment 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 cause of the Giant, the amount of the value opinion, the attainment of a stipulated result, or the oxurrence 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 wnformity with the Uniform Standard of Professional Appraisal Practice. -I have made a personal inspection of the properly that is the subject of this report. -No one provided signiflcent professional assistance to the signer of this report. - William A. Bassett prepared this report. naaerqum rape t a t Aplxafaer'a Csrtiflcation Ths appraiser(s) bertfllss that, to lhs best of the appralssr's knowledge and bettsf: 1. The sotemeno d fact contdned o Ihb report ere Ws end caned. ^' VO-VL! enatyaeaeapinbnaenend oo duabrro.and mnduabna are kNted Doty M the reported aseumptbna end AmNMg condltbns and are the personal, impartlal, and unbiased professional IrwoNed. olhenMee stated, the epprabx hea no present «proapectlve Interact in Me property that la the aubled d Mla report and has no p«eonal interest whh reaped to Me partles 4. The appraiser has no bias wltlt respect to the property that b tl» aubJed of the report «o Me pertles ImroNed with tlrb eadgnment. 5. The appreoer's engagement In Mo aeegnment was not mnthpent upon devebping «repartlng predetendned reauAa. 8. The eppraoer'a corrpeneadon for cornpleArp #ds aadpnment is nd contlrpent upon the devebpment «ropa8ng d a predetermined value «dkedbn in value that savors Me cause of the dlenL the amount of the value opinbn, the akalnrnent of a atlpulated reautt, «the ocanena of a aubaequent event dkeetly related o the Intended use of Mb appraisal. 7. The appraber's enatyaea, opinbna, end mnduabna were devebped, and Ihla report hea been propered, in ooMarNty wAh the Uniform Standards of Rofesabnal Appraisal Ractlce. 8. Unless otherMae noted, the appraiser hea made a personal oapedlai d #~s property That la the aubied of this report. 9. Unless noted 6ebw, no one provided aignMCant reel property apprasal asabtance to th appeber signing thb certlAeatbn. SIgnlAant real property appraisal asaotance provWad by: Addklonal Certlflcatlons: Definklon of Value: ^Maket Valw ^Othar Vslus: Source d DeAnBbn: ADDRESS OF THE PRCPERTY APPRAISED: 16 North Pin Oak Drive Boillno SDrinas, PA 17007 EFFECTNE DATE OF THE APPRAISAL: FebrUS1Y 21.2009 APPRAISED VALUE OF THE SUBJECT PROPERTY S 270,000 APPRAISER sgnekre: ~ .aT~1.~.ar~ ~ -, Name: William A. Bassett state CertlAratbn # C,A-001818-L «Llcenae # State: PA F~q,reAonDatedcertlAcatbn«ucerroe: June 30. 2009 Date of sgnatins end Repot 03/04/2009 DatedRroperly vowing: February 21. 2009 Degree of properly vowing: ^ Interl« and Estxbr ^ Elderl« Onty ^ Did not personalty vow SUPERVISORY APPRAISER Sgnehro: Name: Stets Certkcatlon # «Lbenae # State: Ezptetlon Dale of CertlAoatbn «Lbenae: Dated 3gnature: Date of R•operty Vowing: Degree d property viewing: ^ kiterbr end Exterior ^Ezterbr Only ^ Did not personalty view Wolin Y C6n.,.e. o,...u~.. SUBJECT PROPERTY PHOTO AoeENnrrrlA FRONT VIEW OF 3UBJECT PROPERTY Appraised Date: February 21, 2009 Appraised Value: $ 270,000 REAR VIEW OF 8UBJECT PROPERTY wmrwrcwes~e rrturerc i t rnu i v wvvenvum BorraNer' NIA N/A File NO ' 09-027 Property Address: l6 North Pin Oak Drive Case No City: Boiling Springs State' PA Zip' 17007 Lender. Don Jones COMPARABLE SALE #1 112 Coventry Drive Cadiale, PA Sale Date: 7/18/2008 Sale Price: $ 287,900 COMPARABLE SALE #2 5 North Pin Oak Drive Boiiing Springs, PA Sale Date: 6/10/2008 Sale Price: $ 271,900 r•, Case No SKETCH/AREA TABLE ADDENDUM File No 08-027 18 NoAh pin Oak DMa 9e Counb CumbaAend State PA ~~_ ,~ Don ~e.a `~e~ J e.avem , lMgRami slag Roan p tl 1o.a Comments: 21.0 OL111 82ra! Floos 1440.00 1440.00 ^irat !loos G11R OasaQa 576.00 576.00 16.0 : 20.0 28.0 : 40.0 zaa FnmYy Paam ~ 2Clraapl 1e.a Soale: 1 s 12 +i, IM 320.00 1120.00 _<~ SKETCH/AREA TABLE ADDENDUM Case No Oak Oriw OY-027 e_r..__ .,.. ..,. wun wmoanana State PA _ ZIO 1700'7 ---7 .bnp b ss.a WlIN Clowt Full BM Full BNI~ BMwin Bsonwm BMroom J9. V Comments: Scale: 1 e 10 +• , CALCULATIONS ADDENDUM Case No o....~..w e.u.... ~e u.rr a. ti~ n~ File No 06-027 nn CI Bolling S rings Coun Cumberlsnd Stab PA Zi 17007 „ Borrower WA WA Lender/Client Don Jonas LJC Addrosa 1260 Drummbero Lena Appraiser Name Appr Addross si9 ~« ;~y~, ~'U~I k ~ ~?~ k. S ,I } ~ y ; ' ti n y ~ '~ er~A~~ U~' ~ ' ~~~ i ~ UI`l I Ik "r {.. ,z 7 . y y - milD ~ ~~s ~ s. T t ~ fi y 3 i{, rRft~; n ,+h" ! SO ; htb'hUt-': cnAl elc.e Hoer luo.oo luo.oo . rlx.e nooz OAR Oazago 576.00 376.00 16.0 x 20.0 320.00 GLA2 8eoond Plooz 680.00 680.00 28.0 x a0,0 1120.00 8acond Dlooz 20.0 x 3a.0 680.00 TOTAL LIVABLE (rounded) 2120 3 Areas Totai (rounded) 2120 First Floor GLA1 Garage GAR 16.0 x 20.0 ~ 320.00 2a.0 x 2a.0 ~ 576 00 28.0 x a0.0 ~ 1120.00 . Area total (rounded) = 1440 Area total (rounded) = 576 Send Floor GLA2 20.0 3a.o - seo.oo r ` LOCATION MAP AN a- ORK •O Pp~E ~yN 9r NNt`N 9F 4~VV,6 SNUDNARt d(EE ~~ a ~A0 T sr T s * ~ J r O r n N ~ x Cam„ ~ ~`O ` \ A i r r m s:Wra S Cg1p 2 i .~ n s N K W ~1,, ~ A CREAMERY HIE P NCE < LORI NYIPE t YStDE BU i0NN000 ENN E COUN H tO SNIRL G~ tk ~ ' o RAYMON DEL pAN r a Y r LEN ~ m EVERGREEN N^ ~ c j ~ NG SPRINGS Nt "ay m' ap ~DRk LE ONtL e d' + NtLL tOP ~~ ~ e SpktN Oa::07 1 ~ PSr m ~ ~Q tNG SP0.1NG F 80tL Y S~ 'LND yR _~,.___. /~ CONRAtL .r 3RD J.-~ 1/ i ~ ~aP ACE ~ j 5 *~ ~y r ~r f j ~~ i ! LE ~~~- I I GIGH ~ PARK ' ~~~7+. tit/ _-~_' ~ ~ ~- ~ J ~ \ ~ LEREN „ ~"~ z a P(C}1864- TELE ATLAS N INC Seale: 3.10 miles PmrmroA M, N/nYn Cxe..._. e__x__ -..... ID _ __. _. ..----._. ..___.,, Ad no .,.D P es Ft Proxlm 8 1 16 ti PIt7 011K DR 6/A 8 4 3 2,120 0.00 E!I 2 112 Cov~at:sy Dsiv~ 7/18/2008 287,900 8 4 2.5 2,196 1.0 D1I iH~ 3 5 8 PI9 011K DA 6 BF 6/10/2008 271,900 8 6 2.5 2,070 0.06 LdI 886 ~.Ly Lit 3/26/2008 275,000 8 t 2.5 2,166 1.3 E!i 88~ y Y 'I ~ l ATTACHMENT C Harvey Ballard & Bornstein, LLC ATTORNEYS AT LAW THE BERWYN FRtmtpttY BUc~I.I.D.~~WG 800 LANCASTER AVENUE JU11ET-2 BERWYN, PENNSYLVANIA 19312-1780 TELEPHONE (610) 408-8388 FACSIMILE (610)408-8378 E-mail attomeys~hbbllc.com ~~ .. COMMONWEALTN OF PFNNSYLVANM DEPARTMENT OF REVENUE BUREAU OF INDRIIWAI TAXES DEPT. 280801 W1Po888UR0, Pa 17128-0801 RECEIVED FROM: I ~ JONES DONALD B JR 519 ANNADALE DRIVE BERWYN, PA 19312 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER REV-1162 EX)11-98) N0. CD 010527 AMOUNT REMARKS: RECEIPT TO ATTY CHECK#1013 INITIALS: WZ sEAC - RECEIVED BY: GLENDA EARNER STRASBAUGH -- - REGISTER, OF WILLS ~~ ~- - TAXPAYER ' TOTAL AMOUNT PAID: 537,500.00 91NIIIIInI~l~lll1911111~1~ HARVEY BALLARD & BORNSTEIN, 800 LANCASTER AVE STE T2 BERWYN, PA 19312 I~~~III~„III....,.II„II...II~~~II~II~~,,,~IIII~~~„~IIII~~~I Cumberland County Register of Wills County Of Cumberland 1 Court House Sq Ofc Carlisle PA 17013-3301 $10.054 US POSTAGE PRIORITY FROM 19312 MAY 13 2009 storm HARVEY BALLARD & BORNSTEIN, LLC ATTORNEYS AT LAW THE BERWYN PRIMARY BUILDING 800 LANCASTER AVENUE SUITE T-2 BERWYN, PENNSYLVANIA 19312-1780 TELEPHONE 6101108-8388 w FACSIMILE 6101108-8378 EMAIL ATTORNEYS®HBBLLC.COM CHRLSTOPHER M. HARVEY'T ' Lxeneed ro Plactlce ul PA & M RYAN M. BORN$TEIN'1 t LL.M in Taxation KATHERINE R. EBERLE' ROBERT E. BALLARD OF COUNSEL THOMAS M. BRINKER IR 1 SPEGAL CONSULTANT ~ C 0 O vdp SENT VIA CERTIFIED MAIL ~ -~ `~ ~' 1,J 'h.r~-~ . . I _f ?: May 12, 2009 m ' ~~ 1 ` ~ Cumberland County Register of Wills L7-r; ~ ~ ~ ~ Z7 One Courthouse Square c =I, Carlise, PA 17013 o Re: Estate of Debra A. Jones Social Security No. 168-42-1769 File No. 2008-00881 Dear Register of Wills: I am in receipt of your notice dated May 6, 2009 and attached hereto. \ ~, Enclosed please find a check in the amount of $30.00 for the combined total due for the filing of the Inheritance Tax Return and Estate Inventory for Debra A. Jones. Also enclosed are two copies of the Estate Inventory and PA 1500 Inheritance Tax Return. Please do not hesitate to contact me if you have any questions. Sincerely, RMB/sbm Enclosures ~~~ Ryan M. Bornstein, Esq. Harvey Ballard & Bornstein, LLC ryan.bornstein~hbbllc.com m:YmHeYYIaVMwyMea, aonyann, Male olaede aNMr. to wm0eileM coumy was 5]0.0.o mliq lea.aw