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HomeMy WebLinkAbout06-08-09 (2) 15056051058 - REV-7 500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 0928 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 195-16-4704 ' ' 09/09/2008 ' 02/06/1925 Decedent's Last Name Suffix Decedent's First Name MI Simmons ' 'Paul ' M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILE D IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ ~ 1. Original Return ~ 2. Supplemental Return `:~~ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate °"' 4a. Future Interest Compromise (date of .,n 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death ~~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number John M. Eakin ' ' (717) 766-3172 Firm Name (If Applicable) REGISTER OF WILLS USE Ott ~"~ r .-~ - r <°:a ~ ~ --j, .h -: First line of address (t t =;~ t::r~? Market Square Building ~' `: L. rte- "~ ~ -' ? , _ Second line of address CJt ( _. C -~ ~ D E~LED x. :.~. - i City or Post Office ~ State ZIP Code N - t-r Mechanicsburg PA 17055 -£,. iJ', Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG RE OF PERS PON$IBLE FOR FILING R T N - DATE AD ESS 56 Ashburn Drive, Mech., 1251 Boiling Springs oad, Mech. 1 1 Birch Lane, Carlisle SIGNATURE OF PREPAR R T R RESENTATIVE DATE ADDRESS /~ Market Square Building, Mechanicsburg, PA 17055 ` -~ CACC ~~QC AO~2~~IA1 onou nv~v Side 1 15056051058 15056051058 REV-1500 EX Decedent's Social Security Number Paul M Simmons 195-16-4704 Decedents Name. _..._ ,_ . w . __M _ ..._.. . _,. _..e... .~_ .....M... ~_~_ ~..~. _... ,. ~~ ...... ~.~ ._ _.___._ RECAPITULATION 1. Real estate (Schedule A) . ............................................ L 755,000.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 2,693.83 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 47,280.20 6. Jointly Owned Property (Schedule F) :;°"°': Separate Billing Requested ....... 6. 7. Inter-Vvos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) :::: Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 804,974.03 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 18,233.46 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 2,830.03 11. Total Deductions (total Lines 9 & 10) ................................... 11. 21,063.49 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ' 783,910.54 ___...,..... ..~ . ~ ~....... _~ ~. ~.._._ ~e ~.~ _.. ~...... .. ~._~........___ ~.m. a_ _._~ ~_____ ,_ _ .. ....... ....... ..... _.,. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate x .045 783,910.54 ! 16, 35,275.97 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 15056052059 REV-1500 EX Page 3 File Numker Decedent's Complete Address: ' 21 os ' os2s DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Paul M Simmons 195-16-4.7__0.4 -- -- __ _ STREET ADDRESS 346 O-d Stonehouse Road S., CITY .STATE ZIP Boiling Springs PA 17007 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 35,275.97 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 35,275.97 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 35,275.97 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 promise for life of either payments, benefits or care? ............................................................... ....... ~ ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................... ....... ® ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ....... ....... ® ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................. ....... ® ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) {1.1) (ii)]. The statute does not exemg a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. 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. RE`J-15G2 EY+ 'i:-ui3i Pennsylvania SCHEDULE A REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul M. Simmons 21-08-0928 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1' 1251 Boiling Springs Road, Mechanicsburg, 41 acre farm, Monroe Township 650,000.00 sold at public sale. Sale price reported, see attached settlement sheet 2. 346 Old Stonehouse Road S., Boiling Springs, PA, see attached appraisal 105,000.00 TOTAL (Also enter on Line 1, Recapitulation.) $ 755,000.00 If more space is needed, insert additional sheets of the same size. tlbltltflZtltl'3 tl~:ld /1/1,311/y7 KtYbIUN r'HUt tlY vmo nv. aau,C'YLOO ~A . 8. TYPE OF LOAN: U.S. DEPARTMENT OF HOUSING 8 URBAN Dt:VBLOPMENT 1. FHA 2. FmHA 3. CONV. UNINS. 4. []Vq 5. pCONV. INS. 8. FILE NUMBER; 7. LOAN NUb16ER: SETTLEMENT STATEMENT os2sa 3734750 8. MORTGAGE INS CASE NUMBER; C. NOTE: 7hi4 /orm is ((lnflsfted to glue yUU a statement of actual setGemenf costs. Amounts pard to and by the settlement age,tt are shown . hems marked 'rPOCJ" were paid outside Bra closing; they arr shown here for informational purposes and are not inch~ded in the totals. 1.0 X198 (092989200/40) D. NAME ANO ADDRESS OF BORROWER' E. NAME ANp ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: Myers & Myers Properties, LLC Estate of Paul M. Simmana Commerce Bank/Ha~nsburg 336 North 26th Street 3801 Paxton Street Camp Hill, PA 17011 Harrisburg, PA 1711 I G, PROPERTY LOCATION: H, SETTLEMENT AGENT: 25-1878915 I SETTLEMENT DATE; . 1251 Betting Springs Rped Keystone Land Transfer Ltd. , Mechanicsburg, PA 17055 June 8, 2009 Cumberland County. Pennsylvania PLACE OF SETTLEMENT 3421 Market Street Camp Hill, PA 17011 J, S MMARY OF ORROWER'S RANSACTtON K. SUMMARY OF St?LLER'S TRANSACTION 100. 8053 AMOUNT DUE FROM BQRRDWE 4110, GROS AMOUNT D E TO SELLER: 101. Cantraq Sales Price 650,000.00 401. Contract Sales Plica 850 000 00 102. Personal Pro a , . 402. Personal Pro e 1D3. Settlement Char es to Harrower Line 1400 14,969.25 403. 104. 404. 105. 405. Ad" stmenep For !tams Paid 8 Seller in advance A ' tmanfs l:'Or hems Pak! Seler in advance 11)6. C /Town Taxes to 406_ Cl !Town Taxes to 707. Coun Taxes 08/08/09 to 01101/10 123.37 407. Coun Taxee 06/08!09 to 01!01110 123 37 106. Sehooi Tax 06/08/09 to 07/01109 47.x2 . 408. Seh pl Tax Q6/08/09 to 071D1109 47.32 109. 409. 1 io. a1D. 111. 471. 112. 12. 120, GROSS AMOUNT DUE FR!?M 84RROWER 665,133.94 420. GROSS AMOUNT DUE TO SELLER 65D.170.b8 2D0, AMOUNTS PAID B7 0R IN D LF qF BORROWER: 600. REDUCTfONS IN AMOUN DUE TO 3ELI~ER: 201. Da os$ or earnest mon 20,000.00 501. Excess D @ Instructions 202, Prince I Amount of New loan 5 422,50D.00 502. Settlement Cha s to Seller Line 1400 87,497.95 203. Exlstin ban a taken ub'ect to 503, Isxisti loan s taken su 'act to 20a, Funds from Line of Credit 99 3D0.50 504. Pa R of first Ma e 205. 505. Pa o aeeo o a e 206. 906. 207• 507. De slt dish. as rxeds 208. 508. 209. 509. A 'e/sfinerris For !tams Un aid e11er Ad ustt»ents For !tams Un aid B Setter 210. i /Tvwn Texas to 910. C' !town Taxes 1p 211. Cou Taxes to 571. Count T xes to 212. Schpot Tax to 512. School Tax tp 213. 513. 214. 514. 215. 515. 216. 516. 217. 517, 218. 518. 219. 519. 220. TOTAL PAIDBY/FORBORROWER 541,800.50 520. TOTALREDUCTlONAMOUNTDUESELLER 87,497.95 300. CASH AT LtiitilENT F BORROWER' fi00. CASH CEMENT QlFROIN 3ELLI?R: 301. Gross Amount Due From Borrower Llne 120 BBb,133.94 801. Gress Amaunt Due To Seger Line 420 ~ 650,170.69 302, LESS Amount Paid 8 or t3onower ine 220) ( 541,800.50 602. Less Reductions Due Seller Line 520 ( 87,497.9 303. CASH(XFRObt)( 70}$ORROWER 123,333.44 603. CASH{X717)( FRQMjSELLER 862,672.74 The undersigned hereby scknowledpe receipt of a completed copy o! pages 1 &2 of thig statement 8 any attachments referred to he~rein- Borrower Myers 8 Myers Pro roes. LLC Seiler Pe Estate of Paul M. Simmons BY: BY: ~610$i2QD9 09:13 71?7311799 KEYSTtJN : PGGE 63 °e4r ~. St t t LtMtIVi (:HAFtG~S 700. TOTAL COMMISSION Based an price $ 650,00000 7.0000 °r6 45 500 00 vAro FR , . Divlsron pf mmission lHre 7 as faNaws: Oe: o;,ro FROAi 701. S 22,775.00 to Tne Homestead roup 9CRRO~VER'$ S'EI,_FP,S 702, $ 22.725.0 to Re/Max Realty Associates Inc Fu"''S s" °.~ncs.nT . . A3. Commission Pei et etNement 5~-EREV~ SERA-a1ENT 704. Transadian Fee !o Re?Max Red Asseciates Inc. 45,500.00 . Note Line 701 Includes Ad"ustment of 25 00 For . Note: Line 702 Includes Adjuatmerrt of -25 00 For , 800. ITEMS PAYgBLE IN CONNECTION WITH LOAN 801. Loan Ori ination Fee 0.0000 °4 to 802. Loan Dismount gt, ip 803. CommBment Fee to Commerce BankfNarri b s ur 804. cement Prep Fee to Commerce anirlHazrtsburg 4.225.00 805. Flood Cert fee to ammerce BanklHarnsburg 35 .00 8 6. Tax/Juq ment earth to Commerce BankMarrisbu e ~ 807, Assumption Fee tp 35.00 808. 809. 10 811. 900. ITEMS Rfit2ttIREO BY LENDER TO BE PAID NV AOYANGE 901 Interest From 06/05109 to 07101!09 {~ S /day ( 23 days °,6) 902, Mort a Insurance Premiumtor months to 903. Haz9rd Insurance Premium for 1.0 ors to 90a. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Haaard Insurance months S rrr month 1002. M a Insurance months $ r month 1003. Cit !town Taxes months $ r month 1004. CQUfl Taxes months $ er month 1005. School Tax months $ per month 7006. months $ er month 1007. months ~ $ per month 7008. r ate ustmerN months r month 1100. TITLE CHARGES 1101. Settlement or Clasin Fee to 1102. Abstract or True Search to 1103. Ti urination to 1104. Title Insurance Binder to 11 D5, dopumentPre oration to 1106. Note Fees to CASH 30 00 i 147, Attorneys Fees fo . includes above Hem numbers: 1108. 7iU i s ce to Ke tone land Trans r Ltd, 3 a21.25 irtClGde3 8bove item n4Rrfler5: 1709. Lender's Coverage $ 422,500.00 PAL#1Afi759440 1110- Owners Covers e $ 65D,pA0,00 PAC~108905730 1111. Endorsements 700,300,910 to Keystartc Land Transfer, Ltd. 200 00 111 z. Glaring Protection Letter to Keystone Lan Transfer, Ltd. 35 00 1113. . ti1a. 1115, 1116. Wire Fee to Keystone Land Transfer, Ltd. 15.00 1117, 1 1118. 1200. GOVERNMENT RECORDING AND TRANSFER CHARCiE3 1201. Recording Fees: Deed $ 48.50; MOligage $ 6a,5A; Releases $ ' 113.00 1202, C ! oun TrtN5tem :Deed 6 SOD.00~ Mo a e 6 500.00 1203. Slate Taxl`atam s' Reed 8,500AA; ' 6 500 00 1204. Record Ass n of Rerds&Leases td mbe and Coun Recorder of Deeds 33.00 . . 1205. 1300. ADDfIIONAL SETTLEMENT CHARGES 1301. Serve t0 1302. Pest Ins action to 1303. 2009 Coun IT' Tax to Ma A. dAurra Tax Contactor 22-11.0280-001 221 98 1304. Inherjtanoe Tax to Rs Inter p{Wills 1 , 35.275.97 305. 1400. TOTAL SETTLEMENT CHARGES Erttar an Lines 703 Section J and 502 Section K nv .'~.~niw Lunn 1 M M•.! 4eeemn.n w ~ww.....-...~........w~• .•.~~•. ~ - ~__.-._. ___ ... .._,. . 14,96325 87.497.95 Gertifl?d to be a true copy. Keystone Lartd Transfer. Ltd. Settlement Agenl i ~''XPl OP269 /aC1 TI IA I-d-'_111i (;i0 MIIM1.I r:~i? • Z?ClM T n • t~L7(nt- ' -'i ALL THAT CERTAIN tract of land or farm situate in the Township of Monroe, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a stone in the public road leading from Churchtown to Mechanicsburg, on a line of land formerly of Henry Bowman's heirs, now of James W. Foltz and wife; thence along said public road adjoining lands formerly of Willis Brindle, now of Grace Reed, North 75 degrees East, ninety-nine and two-tenths (99.2) perches to a stone in said road; thence South 51/2 degrees East, fifty-nine and one-tenths (59.1) perches to a stone at corner of land formerly of John J. Hoerner's estate, now of George Wilson; thence by the same, South O1 degrees West, twenty-two and two-tenths (22.2) perches to a stone,; thence North 841/2 degrees West, seventy-three and seven-tenths (73.7) perches to a post; thence South 27 degrees West, fifteen and six-tenths (15.6) perches to a post on the line between George Wilson's lands and lands formerly of W.A. Goodhart, now of Millard Sheaffer; thence by lands of said Sheaffer and others, North 431/2 degrees West, forty-two and one-tenths (42.1) perches to a post; thence by lot formerly of Margaret Miller, now of John Greegor and others, North 233/4 degrees West, eleven and four-tenths (11.4) perches to a stone; thence by the same adjoining aforesaid lands of James W. Foltz and wife, North 711/4 degrees East, seventeen and eight-tenths (17.8) perches to a stone; thence by lands of said Foltz and wife, North 151/4 degrees West, fifteen and nine-tenths (15.9) perches to the place of BEGINNING. CONTAINING forty-one (41) acres and forty-four (44) perches, strict measure. :, r~~ ~ Form SSD - "WInTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE ITI A 1 GEORGE CLAUSER Aoooeicei CIIMM~RYRFP~RT symmaryReport Fllw eln ~ rL11.9n'R_1 s: 346 Old Stonehouse Rd S Ci :Boilin S rfn s State: PA 21 Code: 17007-9678 umberland Le al Descd lion: Deed Book 0014T Pa a 0598 Assessor's Parcel #: Monroe Townshi 08-09 R.E. Taxes: $ 1 491 S ecial Assessments: $ NA Borrower a licable : Marie L. Zei ter ar . nt Owner of Record: The Estate of Paul M. Simmons Occu ant: Owner ®Tenant Vacant ^ Manufactured Hausin "act T e: PUD Condominium ^ Coa erative ^ Other describe HOA: $ NA er ear ^ er month arket Area Name: 22-28-2401-063 M Reference: 25420 Census Tract: 42041-0117.00 The u ose of this a sisal is to develo an o inion af: Market Value as defined , or other of value describe This re rt reflects the Tollowin value rf not Current, see comments : Current the Ins action Date is the Effective Date Retros active Pros active A roaches develo for this sisal: ®Sales Com orison roach Cost A roach Income roach See Reconciliation Comments and Sco a of Work Pro a RI hts A raised: ®Fee Sim le Leasehold Leased Fee ^ Other describe Irrtanded Use: The intended use of this appraisal report is for the client to evaluate the properly that is the subject of this appraisal to establish a fair market value. Intended Users name or :. The intended user of this a sisal re rt is the client and no other users are intended. Cllerd: Marie L. Zei ter Address: 346 Old Stone House Rd. South Boilin S rin s PA 17007 raiser: Dennis L. Stover Address: P. O. Box 777 Cam Hill PA 17001-0777 ccupancyt One-Unit Housing Present Land Use Change In Land Use Location: Urban Suburban Rural f O Built up: ^ Over 75% ®25-75% ^ Under 25% PRICE AGE One-Unit 80 % ^ Not Likely Growth rate: ^ Rapid ®Stable ^ Slow ®Owner $(000) (yrs) 2-4 Untt 5 % ^ Likely * ®In Process Property values: ®Increasing ^ Stable ^ Declining ^Tenant 70 Low 0 Mufti-Untt 5 % * Ta: vacant land to Demand/supply: ®Shortage ^ In Balance ^ Over Supply ®Vacant (0-5%) 850 Hi h 250 Comm'I 5 % residential development Markedn time: Under 3 Mos. 3-6 Mos. Over 6 Mos. Vacant >5% 145 Pred 35 Vacant 5 % Market Area Boundaries, Description, and Market Conditions (ncluding support for the above characteristics and trends): The subject neighborhood is the Cumberland Valley School District Shopping schools and churches are located within 10-15 minutes of the property. Full service shopping is available at the Camp Hill and Capital City malls approximately 10-15 minutes Public school students attend the Cumberland Valley School District Employment centers are located in Harrisburg Camp Hill York and Mechanicsburg. Market conditions in the subject neighborhood are considered moderately active with low mortgage interest rates being the pnmary catalyst. Sales in recent weeks have teen moderately active. T ical financing for residential properties includes 80% to 90% loan 1-3 points 55-6 5% mortgage interest rates for up to 30 Years. Typical marketin time is between 30 and 90 da Dimensions: From Coun Records Stte Area: .12 Acres Zoning Classification: V Descriptlon: Village Zonin Com liance: Le al Le al nonconformin randfaihered Ille al No zonin Are CC&Rs Iicable? Yes ®No Unknown Have the documents been reviewed? ^ Yes No Ground Rent tt a iicable $ / t & Best Use as improved: ®Present use, or ^ Other use (explain) ~:: . ,{ Use as of Effective Date: Residential Use as appraised in this report: Residential .rnary of Highest & Bast Use: The highest and best use of the subject is the present use. ~; Utllltles Public Other Pravider/Descrfptlon Off-site Improvements Type Public Private Topography Av Electricity ® ^ 100 AMP Street Macadam ® ^ Size Av Gas ^ ^ NA Curb/Gutter Concrete ® ^ Shape Rectan ular Water ^ ® Well Sidewalk Brick ® ^ Drainage Av Sanitary Sewer ® ^ Public Street Lights Yes ® ^ View Av Storm Sewer ^ NA Alle Side Other site elements: Inside Lot Comer Lot ^ Cul de Sac Under round UtiliOes Other describe FEMA S 'I Rcod Hazard Area ^ Yes No FEMA Flood Zane C FEMA M # 42036400058 FEMA Ma Date 12/4/1979 Sfte Comments: There are no apparent easements encroachments special assessments slide areas or illegal or legal nonconforming uses known. 'General Deaaiption Exterior Desuiption Foundation Baeemerd None Heating # of Units One ^ Acc.Unit Foundation Stone Slab 0 Area Sq. Ft. 960 Type Hot W star # of Stories 2 Exterior Walls Brick Crawl Space 0 % finished 0°/, Fuel Oil ^ Att. ^ Roof Surface Metal Basement 100% Ceiling Open Type ®Det . Design (Style) Farmhouse Gutters & Dwnspts. Galvanized Sump Pump ^ Walls Stone Cooling ® E>asting ^ Proposed ^ Und.Cons. Window Type Some Storms Dampness ^ No Evidenc Floor Concrete/Dirt Central NA AcNal Age (Yrs.) 163 Storm/Screens 6cistin Settlement No Evidence Outside Entry Yes Other ' Effective A e rs. 50 Infestation No Evidence IritedorDeacriptlon APPliaricea Attic ^None Amenttlee Car Storage ^ None ~' Roors WoodNin I Refrigerator ^ Stairs ^ Fireplace(s) # Waodstove(s) # Garage # of cars ( 2 Tat.) Walls Plaster/Pan Range/Oven ^ Drop Stair ^ Patio Attach. °'' TriMFlnish Wood Disposal ^ Scuttle ®Deck Detach. 2 Bath Floor NA Dishwasher ^ Doorway ^ Porch Rear Bit: In Bath Wainscot NA FaNHood ^ Floor ^ Fence Carport Doors Wood Microwave ^ Heated ^ Poal Driveway Washer/D er ^ Finished Other Shed Surface Fnished area above rode contains: 6 Rooms 3 Bedrooms .5 Baths 1 920 S ware feet of Gross Livin Area Above Grade AddiGonalfeatures: See Addendum Describe the condition of the property (including physical, functional and external obsolescence): See Addendum Physical• Depreciation due to age and condition Functional None Extemal• No adverse locational features noted This report is NOT a home inspection and the appraiser only performed a visual Inspection of accessible area and that the appraisal cannot be relied upon to disclose conditions and/or defects in the _ ro ~.. m R ES I D E NTIAL CopydgM®2007 by a la mode, Inc. This form may be rgxoducad unmodaled without written permission, however, a la mode, Inc. must be aclmowledgao ono credttea. form GPRES2 - "WInTOTAL" appraisal software by a la mode, Inc. -1-800-ALAMODE 3/2007 ENTIAL wronnAlcA1 c~ ~MMeRY RFPI[)RT Summary Report Pa a #6 I~rr ~wvi-.... v...........~' - --- - earch did did not reveal any prior sales or transfers of the subject property for the three years prior to the ettectlve date of this appraisal. 'Sources : Cumberland Coun Tax Assessment Office 1st Prior Sub'ectSale/Transfer Analysis of saleltransfer history and/or any current agreemertl of salellisting: late: Not in the last Price: three ears. Sources : CCTAO 2nd Prior Sub'ectSale/Transfer Date: Price: SOUrCB S SALES COMPARISON APPROACH TO VALUE If develo The Sales Com orison A roach was not develo ed far this a r FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 alsal. COMPARABLE SALE # 3 Address 346 Old Stonehouse Rd S Boili S rin s PA 17007-9678 1291 High St. Boilin S rin s 6599 Carlisle Pike H estown 2275 Earth Rd. Enola Pro7dm' to Sub ct ~ 0.04 miles W 6.13 miles NE 10.70 miles NE Sala Price Sale Prlce/GLA $ NA " $ Is .ft. ` $ 74.79 Is .ft. $ 108 000 , - $ 48.08 Is .ft. $ 100 000 $ 97.45 /s .ft. $ 99,400 _ ~'r DataSou'rce s Ins action CPML Courthouse Realtor CPML Courthouse Realtor CPML Courthouse Realtor Verification Sources VALUE.ADJUSTMENTS NA DESCRIPTION Realtor DESCRIPTION + - $ Ad'ust. Realtor DESCRIPTION + - $ Ad'ust. Realtor DESCRIPTION + - $ Ad'ust. Sates:or Flnancing Concessions NA NA Conventional Sellers Hel -3 240 Conventional Seller Hel -2 000 Conventional Seller Hel -4 500 Date of Sale~me NA 4/9/08 MT 16 5/31/07 MT 5 11/14/07 MT 7 Ri hts A raised Location Fee Sim le Suburban Fee Sim le Suburban Fee Sim le Suburban Fee Sim le Suburban 2 000 Site .12 Acres .13 Acres .18 Acres 2 Acres - View Desl n S le Av Farmhouse E ual Farmhouse E ual Traditional E ual Traditional Oual' of Construction A e Av 163 Av 108 Av 128 Av 88 00 Cond'idon Fair E ua l Av -5 000 Av -5 0 Above Grade Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths Total Bdrrns Baths Room Coutd 6 3 .5 6 3 1.5 -5 000 7 3 1 -2 500 4 2 1 -2 500 .Gross Livin Area 1 920 s .ft. 1 444 s .ft. +4 760 2 080 s .ft. -1 600 1 020 s .ft. +9 000 .Basement & Flnished Rooms Below Grade Full Unfinished Stora a/Mechanics Full Unfinished Stora e/Mechanica Full Unfinished Stora e/Mechanica Partial Unfinished Stora e/Mechanica +3 000 Functional Utll Av Av Av Av Head Caolin OHW OFWA GHW Pro aneFWA Ene Efficient hems Insulation Insulation Insulation Insulation Gars e/Ca ort 2 Car Detached NA +3 000 1 Car Detached +1 500 2 Car Detached Porch/PatiolDeck Porch NA +500 Porch . Porch ' Net Ad'ustment Dial ~ + ^ - $ 20 n + _ - $ -9 600 + - $ -2 000 Ad}usted Sale Price Net -% 'Net '9.6,% M Com azables Gross i5 3 `tip $ 108 020 ' Gross 7 2 6 ~ $ 90 400 $ 97 400 Summary of Sales Comparison Approach Sales used were all reasonably similar style dwellings in the Cumberland Valley School District and_ sub act to reasonably similar amenities Adjustments were based on market extraction and/or judgment. The indicated value range on the above grid extends from $90 400 to $108 020 The indicated market value is estimated to be less than the upper end of the value range and at $105 000. After an extensive search of available data bases all three com arable sales used were deemed "BEST AVAILABLE" 3,~ :, .~ ' ~:; __ ... . ~_.__ w___-J... •~~~www4! Inc AM ' ' RE51 D E NTI AL ~°D1~9i'`® 2007 by a la made, Inc. This form may be reproduced unmodttied without written permission, however, a la mode, Inc. must ac a 3/2007 Form GPRES2 -'WinTOTAL' appraisal software by a la made, Inc. -1-800-ALAMODE 1 Pa a #7 Summary Report ENTIAL APPRAISAL SUMMARY REPORT FlbNo.: 8-1120 R-1 APPROACH TO VALUE tl develo The Cost A roach was not develd ed for this ralsal. vide ode uate information for re licatlon of the tollowin cost fi ures and calculations. upport for the opinion of slte value (summary of comparable land sales or other methods for estimating site value): NA _ ,~ DWELLING 5 .ht @ 5 _. =a - service: NA Effective date of cast data: NA S .Ft. @ $ ___ _$ etc.): depreciation ross living area calculations ` ch ( S .Ft. @ $ _.. _$ ' , , , g 'ts the Re roductlon Costa roach which re uires S .Ft. @ $ _..... _$ °" amexactre lice includin the same materials S .Ft. @ $ _._. _$ vwrkmanshf and must include an existin functional _$ This woulddbe misleadin and makes this method Gara e/Ca ort S .Ft. @ $ _$ . The Re lacement Costa roach mi ht be more Total Estlmate of Cost-New _.... _$ .<. ...___. ~___ ___,____ .........:...........e.....,~~o~~~r~ less Physical Functional External ----- --- -- "reciation This too would be misleading and the Cost Approach is De reciated Cost of Im rovements - _ r:- ._._ _,.__ . "As-is" Value of Site improvements __._......._..____._.____ _$ Estimated Remaining Economic L'rfe ('rf required): Years VINDICATED VALUE BY COST APPROACH INCOME APPROACH TO VALUE (if developed) The Income Approach was not developed for this appraisal. Estimated Monthly Market Rerd $ NA X Gross Rent Multiplier NA = $ Summary of Income Approach (including support for market rent and GRM): Descdbe common elements and recreatlonal facilities: Income NA This :appraisal. Is made ®"as is", ^ subject to completion per plans and speclticadons on the -basis of a Hypothetical Condition that the improvements have been completed, ^ subject to the following repairs or alterations an the basis of a Hypothetical Condition that the repairs or alterations have been completed, ^ subject to the fallowing required Inspection based on the Extraordinary Assumption that the condition or deficiency does not require atteratlon or repair. If property is sold, sublect to satisfactory termite and radon certifications with appraised value based on clear test results. ^ This report is also subject to other Hypothetical Conditlons and/or Extraordinary Assumptions as spec'rfied In the attached addenda. Based on the degree of Inspection of the subject properly, as Indicated below, deRned Scope of Work, Stafament of Assumption: and Limiting Condltlona, acrd Appraiser's Certtlbatlona, my (our) Oplnlon of the Market Value (or other apecltied value type), as deRned herein, of the real properly that b the subject of this report la: S 105,000 , as of: 9-9-08 ,which la the eflectlve date of thla apprelsal. If Indicated above, fhb Oplnbn of Value is subject to Hypothetical Condltlons and/or Extraordinary AasumpUona Included in this report See attached addenda A true and complete copy of this report contains 18 pages, including exhibits which are considered an integral part of the report. This appraisal report may not be propedy understood without reference to the irdormation contained in the complete report. Attached Exhibits: ® Scope of Work ®Limiting CondJCertlficagons ^ Narrative Addendum ®Phatograph Addenda ®Sketch Addendum ® Map Addenda ^ Additional Sales ^ Cast Addendum ^ Flood Addendum ^ Manuf. Hcuse Addendum Address: SUPERVISORY APPRAISER (ff required) or CO-APPRAISER (if applicable) 1 ~ j~ - ~ ~ erviso or Su , ..- Appraiser Name: Dennis L. Stover ry p Co-Appraiser Name: Company: Clouser Real Estate Appraisals Company: Phone: (717) 737-7300 Fax: (717) 730-0922 Phone: Fax: E-Mail: dstovermax~comcast net E-Mall: Date of Report (Signature): December 02, 2008 Date of Report (Signature): License or Certification #: RL 138906 State: PA License or Certrficadon #: State: Designation: Designation: Expiration Date of License or Certlticadon: 6/30/2009 Expiration Date of License or Cergficaiion: Inspecton o1 Subject: ®Intertor & Extedor ^ Exterior Only ^ None Inspection of Subject: ^ Intertor & Extedor ^ Exterior Only ^ None Date of Ins action: 9-9-08 CopydgM® 2007 by a la mode, Inc. TMs tam may be Date of Ins ctlon: reproduced unmodified without written pemtssion, however, a la mode, Inc. must be aclaowtedged and credited. Form GPRES2 - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 ~ R E51 D E NTIAL x Indicated Valw ALL THOSE TWO CERTAIN lots of ground situate in the Township of Monroe, County of Cumberland and State of Pennsylvania, more particularly bounded and described as follows, to wit: TRACT NO. 1. Beginning at the corner of Main and High Streets, in the Village of Churchtown, in said Township; thence along High Street, South sixty-eight and one- half(68'/2) degrees West, one hundred fifty-two (152.0) feet to an alley; thence along said alley North twenty-one and one-fourth (21'/4) degrees West, thirty-eight (38.0) feet to a point; thence along property formerly of Jessie Almeda and Hobart Souder, now of Charles D. Kepner, Jr., North sixty-eight and one-half (68'/2) degrees East, one hundred fifty-one and two-tenths (151.2) feet to Main Street; thence along Main Street, South twenty-two and one-half (22'/2) degrees East, thirty-eight (38.0) feet to the place of BEGINNING. TRACT NO. 2: Beginning at a point on said High Street in said Village at line of property formerly of Mrs. Messinger's heirs, now of Alfred Enok; thence by same North twenty-one and one-half (21'/2) degrees West, one hundred fifty-two and seven-tenths (152.7) feet to a twelve foot alley; thence along said alley North sixty-nine (69) degrees East, thirty-four and five-tenths (34.5) feet to a ten foot alley; thence along said ten foot alley South twenty-one and one-fourth (21'/4) degrees East, one hundred fifty-one and eight-tenths (151.8) feet to High Street; thence along High Street South sixty-eight and one-half (68'/2) degrees West, thirty-three (33.0) feet, to the place of BEGINNING. REV-1503 EX+ (6-98) ~ SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul M. Simmons 21-08-0928 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) _-- .: ~u+ACN041IR ~flN~~ t~A Carlisle Financial Center ar isle ~avin~s Band RedetnP~io:n ~ummarv t~utnber l~ede~med. 2i Total R~deen~e~: ~?,F~33.33 fatal Interest: ~Z,Ii5E.33 09i 10!`Oi3 055IE~ ~tls3 ~ E4 I/~~EMP(k{'I~` T4 ~CT~ ?XX~7(~yXxx(x~}3~p3+}~ Til~i~~7Y~ ~C) ~ 7,J. L~.3 I~r'f0~0'E 8~5I5 0033' ~ 00000:5 ~1Wi~ !(7•J3 ~7~ Calendar Dates 0~l~id: it8 ~nu=,it Etfeeti+re Oates t~'~~t8,'03 Tl~aanlc Yoa 1°ar Yflur $usiness tJacha~ia ~ .~ (complete bank name r ~ RECEIPT Branch y `~~~ Date .~ REV-1508 EX+ (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul M. Simmons 21-08-0928 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE Of DEATH 1. Wachovia CD # 247402043265861, see attached 10,283.72 2. Wachovia Account # 1000324239226, see attached 5,939.80 3. Wachovia Account # 3000099042021, see attached 500.20 4. Wachovia IRA # 25741009055678, see attached 18,151.27 5. Amerigas, Refund 155.19 6. Public Sale of Household Furnishings Gross $3892.25 -Auctioneer & Costs $1901.33 1,990.92 7. Robert Hawkins, Farm Rental 3,757.62 8. Proceeds of sale of farm equipment Gross $ 9,067.25 -Auctioneer & Costs $3,449.35 5,617.90 9. Hartford Insurance, Car Insurance Refund 206.00 10. Suburban Propane, Refund 183.85 11. Prism Car, sold 200.00 12. Chevy Truck, sold 200.00 13. Carlisle Hospital Refund 93.73 TOTAL (Also enter on line 5, Recapitulation) S ( 47,280.20 (If more space is needed, insert additional sheets of the same size) WACHOVIA ~ IME DEPOSIT WITHDRAWAL CONFIRMATION Office Name NE CNTRL PA / MECHANICSBURG PA Date 09/15/2008 CURRENT BALANCE : $10,283.72 + ACCRUED INTEREST : $5.49 Avail Int WD/PenFree: $15.51 - PENALTY AMOUNT : $0.00 -FEDERAL W/HD DUE : $0.00 -WITHDRAWAL FEE : $0.00 -OUTSTANDING PYMT : $0.00 -------------- PAID TO CUSTOMER : $10,289.21 Customer Name(s), -Address and Taxpayer ID Number PAUL M SIMMONS 346 S OLD STONE HOUSE RD BOILING SPRINGS PA 17007 S195164704 FULL REDEMPTION CD ACCOUNT NUMBER: 247402043265861 566594 WACHOVIA Opening Date TIME DEPOSIT Account Number t****+**+****ttt **t*tr This Receipt Acknowledges That The Depositor Named Below Has Deposited With This Bank The Sum Of Depositor Name And Address Term Interest Payment Disposition Maturity Date Account to Credit Issued by WACHOVIA BANK, N.A. TaxpayerlD Number NOT TRANSFERABLE Interest Rate Per Annum Annual Percentage Yield Interest Payment Frequency/Period PROD-TYPE: PROMO CD: q 1~" O~ X Authorized Signature ~ Date 566594 WACHOrJIA Date Deposit Account Close Confirmation (Debit~~ WACHOVIA BANK, N.A. Customer Name(s) and Address PAUL M SIMMONS Taxpayer ID Number 09/15/2008 346 S OLD STONE HOUSE RD BOILING SPRINGS PA 17007 ACCOUNT NUMBER: Available Balance + Accrued Int : $0.20 -Fed W/Hd Due : $0.00 - Admin Fee : $0.00 -Outstanding Db : $0.00 -Closing Fee : $0.00 -------------- 1000324239226 $5,939.80 Paid To Customer : $5,940.00 S195164704 pass CUSTOMER COPY WACHOVIA Deposit Account Close Confirmation (Debit) WACHOVIA BANK, N.A. Date Customer Name(s) and Address Taxpayer ID Number 09/15/2008 PAUL M SIMMONS S195164704 346 S OLD STONE HOUSE RD BOILING SPRINGS PA 17007 ACCOUNT NUMBER: 3000099042021 Available Balance $500.20 + Accrued Int : $0.05 -Fed W/Hd Due : $0.00 - Admin Fee : $0.00 -Outstanding Db : $0.00 -Closing Fee : $0.00 -------------- Paid To Customer : $500.25 1596 CUSTOMER COPY REV-1511 EX+ (12-99) SCNEDt~ILE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES St INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul M. Simmons 21-OS-0928 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) _ Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 16,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 360.00 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Cumberland Law Journal, estate notice 75.00 s. The Sentinel, estate notice 222.46 s. George Clauser, real estate appraisal -1251 Boiling Springs Road 350.00 i o. Wachovia -Deluxe Checks 8.00 11. George Clauser, real estate appraisal - 346 Old Stonehouse Road 1,218.00 TOTAL (Also enter on line 9, Recapitulation) I $ 18,233.46 (If more space is needed, insert additional sheets of the same size) rev-rs~z ;=x+ ~~~-cai ~ pennsylvania SCHEDULE I DEPARTMENT Of REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT -_____.. ESTATE OF FILE NUMBER Paul M. Simmons 21-08-0928 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1~ Waste Managment 615.00 2. Monroe Township, Sewer 645.00 3. Embarq-Telephone 121.98 4. HOP, Health Insurance Premium 454.60 5. Brunstein- Jefferson, medical bill 17.26 6. D Kovars, medical bill 10.00 7. John Hawkins ,tractor battery 76.95 8. EMS Ambulance 60.00 9. Met ED 49.57 10. Carlisle Hospital 93.73 11. Yellow Breeches Family Practice 7.34 12. Richard Cassel, Removal of Trash 275.00 13. Liberty Tax Service, Income Tax 257.00 14. PA Department of Revenue 128.00 15. Weis Pharmacy, perscription 18.60 TOTAL (Also enter on Line 10, Recapitulation} I $ 2,830.03 If more space is needed, insert additional sheets of the same size. Rci'-51~ ~X= (1i-Un pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul M. S immons 21-08-2928 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS} RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a} (1.2).] 1. Rocco Simmons 56 Ashburn Drive, Apt 105, Mechanicsburg, PA 17050 Son 1/3 of net residue 2. Marie L. Zeigler 1251 Boiling Springs Road, Mechanicsburg, PA 17055 Daughter 113 of net residue 3. Tammy L. Karns 191 Birch Lane, Carlisle, PA 17015 Daughter 1!3 of net residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, insert additional sheets of the same size. ~L~je ~.agt iii[ attb ~Gegtament of PAUL M. SIMMONS I, PAUL M. SIMMONS, of Monroe Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the Government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this will or otherwise. 3. I give, devise and bequeath my entire estate, real, personal and mixed to my wife, GLADYS M. SIMMONS, absolutely and in fee simple. -1- 4. In the event my wife predeceases me I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate to my three children, ROCCO E. SIMMONS, MARIE L. ZEIGLER and TAMMY L. KARNS, in equal shares. 5. Lastly, I nominate, constitute and appoint my wife, GLADYS M. SIMMONS, to be Executrix of this my Last Will and Testament and in the event that my said wife should predecease me, or should she be unable or unwilling to serve in such capacity, then in such event, I nominate, constitute and appoint my three children, ROCCO E. SIMMONS, MARIE L. ZEIGLER and TAMMY L. KARNS, Co- Executors of this my Last Will and Testament in her place and stead, and in either event, I direct that my said personal representative be excused from posting bond or other security for the faithful performance of their duties, in any jurisdiction. I direct my Executors to sell my real estate as soon as may conveniently be done at public or private sale and for such consideration as it, in its sole discretion, considers fair and equitable. {~ IN WITNESS WHEREOF, I have hereunto set my hand and seal this, ~ day of November, 2006. r~ au M. immons -2- COMMONWEALTH OF PENNSYLVANIA } ~S COUNTY OF CUMBERLAND ) I, PAUL M. SIMMONS, the testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the same instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act and deed, for the purposes therein expressed. ~~' G~,,c.2 _ ~'y ~-i; ~s--t-:7r~~ T.~:v (SEAL) tau unmons Sworn and su scribed to before me is ;~~ ~ day of November, 2006. NC~°~RIAt. SEAL. - ~/ I4~IDI hl. I~El.SO~I, Natary Public otary u is Mechanicsburg Soro, Cumberland Co. i~4~ Cc~n~~ission empires June 27, 2007 COMMONWEALTH OF PENNSYLVANIA) SS COUNTY OF CUMBERLAND ) We, the undersigned, MARIE L. ZEIGLER and JOHN M. EAKIN, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testator, PAUL M. SIMMONS, sign and execute the instrument as his Last Will and Testament; that the said testator 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, of sound mind, and under no constraint, duress or undue inflnence_ Sworn and su,J~scribed to before me is ~"7 ~~~~ day of November, 2006. >I v~. otary u is ~~ ~da?T~r'.i,~~ ~~~' L IiEI~I M. ~ELSQ~, l~mkary Public Mechanicsburg Coro, Cu€nberiand Co. !~~ Ccrn~€ission pir~ lone 27, 2007 -3-