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HomeMy WebLinkAbout06-10-09 (4) 15056041125 REV-1500 ~ (~5) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 9 0 0 3 9 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 7 4 0 5 0 7 4 1 0 3 3 0 2 0 0 9 1 2 2 2 1 9 1 6 Decedent's Last Name Suffix Decedent's First Name MI S P E R O W H I L D A O (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL INAPPROPRIATE OVALS BELOW 1.Original Return 4. Limited Estate 0 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CDRRESPANDENGE AND CONFIDEN I IAL iA~ INFORMATION SFIDULD 8E DIRECTED TO: Name Daytime Telephone Number H A R O L D S I RW I N I I I 7 1 7 2 3 6 0 9 0 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) Firm Name (If Applicable) I RW I N LA WO F F I C E First line of address 6 4 S O U TH P I T T S T R E E T Second line of address City or Post Office C A R L I S L E State P A ZIP Code r.~ REGISTER LLS USE OI ~~.-F c... ~ ~' ~_*=> :a „~ ~ ,,,~ C.]r .. ~. DA~FILED 1 7 0 1 3 Correspondent's e-mail address: irwinlanrvoffic~gmail.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and tD the best of my knowledge and belief, it is true, oortect and . Declaration of preparer other than the personal representative rs based on all infomration of which preparer has any knowledge. SI AT~~ F t SPONSIBLE FO~FILI G U°` ~~ pA~~ ~9/ O ~ ~ ADDRESS SIGI~14TU~ OF PREPARER OTHER THAN REPRESENTATNE DATE i PLEASE USE ORIGINAL FORM ONLY Side 1 ~;r ~~ ~•-{ .:: ~;~', "`"~ "~ C~;~ ~ ~7 15056041125 15056041125 . k 15056041125 REV-1500 ~ (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 0 9 0 0 3 9 1 Harrisburg, PA 17128-osol R ESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 7 4 0 5 0 7 4 1 0 3 3 0 2 0 0 9 1 2 2 2 1 9 1 6 Decedent's Last Name Suffix Decedent's First Name MI S P E R O W H I L D A 0 (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL INAPPROPRIATE OVALS BELOW 1.Original Retum 4. Limited Estate © 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTU-L TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H AR O L DS I RW I N I I I 7 1 7 2 3 6 0 9 0 Firm Name (If Applicable) I RW I N LAWO F F I C E First line of address 6 4 S O U T H P I T T S T R E E T Second line of address City or Post Office C A R L I S L E State ZIP Code Side 1 P A 1 7 0 1 3 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) N REGISTER LL3 USE OI _ ..-~.~ e f~...~ k- ; .. . ~ [.'~~ ._.. ~~:. +D :.~- ~. DA~FILED Correspondent's a-mail address: irwinlawoffic~gmail.com 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, oorred and . Declaration of preparer other than the personal representable is based on all information of which preparer has any knowledge. SI TuRE OF SPONSIBLE FOR FILI G U°`...r---= DATE ADDRESS ~t'~ /trlitn~ ~~ ~~ ~i~~fsj~ ~,~ ~~7aJ3 CIC:NLTI1~ [1F PRFPARGR AT41C0 TL.IAW DCDDCCCIUTATI~/C ...~~ L 15056041125 15056041125 `~€ ~~) ,~.~ °~~ tom;! t J PLEASE USE ORIGINAL FORM ONLY J 1505642126 REV-1500 EX Decedent's Social Security Number Deoedenrs Marne: H I L DA 0. S P E ROW 1 7 4 0 5 0 7 4 1 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 1 5 5 0 0 0 0 0 2. Stocks and Bonds (Schedule B) .................................. 2. 0 0 0 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 0 0 0 4. Mortgages 8~ Notes Receivable (Schedule D) ........................ 4. 0 0 0 5. Cash, Bank Deposits ~ Miscellaneous Personal Property (Schedule E) ....... 5. 6 9 1 3 5 2 6 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 1 8 8 4 2 5 7 7. Inter-Vivos Transfers $ Miscellaneous N n-Probate Property S h d l G ~ S Billi t R d t 0 0 0 ( c u e epara e ) e ng eques e ....... 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 2 4 2 9 7 7 8 3 9. Funeral Expenses ~ Administrative Costs (Sched.ule H) ...... ... ..... g. .. 2 1 8 4 9 2 4 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I g 9 ( ) .. ... ..... 10. .. 6 7 0 1 11. Total Deductions (total Lines 9& 10) ................. ... ..... .. 11. 2 1 9 1 6 2 5 12. Net Value of Estate (Line 8 minus Line 11) ............... ... ..... .. 12. 2 2 1 0 6 1 5 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J) ........ ... ..... .. 13. 14. Net Value Sub)ect to Tax (Line 12 minus Line 13) .................. 14. 2 2 1 0 6 1 5 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a>(1.2) x .045 2 2 1 0 6 1 5 8 15. 9 9 4 7 7 7 16. Amount of Line 14 taxable 0 0 0 at lineal rate X .045 16 0 0 0 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18 19. Tax Due ......................................... ..... ..19. 9 9 4 7 7 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042126 15056042126 REV-1500 EX Page 3 DeCeder~t's Complete Address: File Number 00591 DECEDENTS NAME HILDA O. sPEROW STREET ADDRESS 518 ~iARLND DRIVE CITY CARLIaLE STATE PA ZIP 17015 Tax Payments and Credits: ~ • Tax Due (Page 2 Line 19) (1) 9,947.77 2. Cr+edits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 497.59 Total Credits (A + B + C) (2) 497.59 3. Interest/Penalty if applicable D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. . Fill in oval on Page 2, Une 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 9,450.58 A. Enter the interest on the tax due. (5A) B. Enter the total of tine 5 + 5A. This is the BALANCE DUE. (5B) 9,450.58 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 : ...................................................................... ^ Q 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? ....................................................... ^ Q 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? ......... ^ Q 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 p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even ff 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 childtwenty-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 finrelve (12) percent [72 P.S. §9116(a)(1.3)J. Asibling isdefined, 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 + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL E~tAT ~ ESTATE OF FILE NUMBER HILDA O. sPEROW 00391 Ail roal property owned solely or a: 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 orooerty which is bintlvv-owned with rioht of aurvivorehio must be discbaed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1~IOUSE AND LOT AT 318 f3ARLAND DRIVE, CARLIaLE, PA 17013 155,000.00 Value based on appriasal attached as Exhibit °B" TOTAL (Also enter on line 1, Recapitulation) ~ S 155,000.00 (If more space is needed, insert additional sheets of the same size) REV 1503 EX + (&98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scHE~u~~ s STOCKS & BONDS ESTATE OF FILE NUMBER fHILDA O. sPEROW 00391 All property jointy-owned with right of survivorship must ire disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 2, Recapitulation) I ; 0.00 (If more space is needed, insert additional sheets of the same size) REV-1504 EX+(6-98) SCHEDULE C CLOSELY-HELD CC~1~~~~4TION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR INHERITANCE TAX RETURN SOLE-PROPRIETORSHIP RESIDENT DECEDENT ESTATE OF FILE NUMBER HILDA O. SPERONI OOS91 Schedu~ C-1 or C-2 (induding ail supporting information) must be attached foreach dosey-held oorporationlpaMership interest of the decedent, other than a sole-proprietorship. See irrstruudtOns for the supporting information to be submitted forsole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) ~ S 0.00 (If more space Ls needed, insert additional sheets of the same size) REV-1507 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER HILDA O. sPEROW 00391 All properly jolntty-owned with the right of survivo~shlp must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) ~ : 0.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E ~+ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MASC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HILDA O. SPEROW 00391 -_ Indude the proceeds of litigation and the date the preys were received by the estate. Ail property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER ~ DESCRIPTION OF DEATH 1. MISC. HOUSEHOLD 6O0DS 1,000.00 2. M d. T BANK 40,161.67 Brokerage Account No. AZC-039361 (Cash, Money Funds, and FDIC Deposits) Value based on statement attached as Exhibit "C" 3. M b T BANK 11,715.65 Checking Account No. 4237 Value based on statement attached as Exhibit °D° 4. M A T BANK 16,257.94 CD No. 31003911169504 and CD No. 31003920248240 Value based on statement attached as Exhibit "E° 133.26 TOTAL (Also enter on line 5, Recapitulation) ~ s (if more space is needed, insert additional sheets of the same size) REV-1509 EX + (8-98) SCHEDU4E F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NILDA O. SPEROW 00391 ff an asset was made joint within one year of the deceder>rs date of death, it must be reported on Schedule G. SURVNING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. BONNIE /MARK SPEROW 318 GARLAND DRIVE CHILDREN CARLISLE PA 17013 ^ B ~ C I JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERESI 1. A. 'f~lQ~ sOVERE1tiN BANK 31,431.11 50. 15,715.56 Money Market Account No. 1671015126 Value based on statement attached as Exhibit "F" 2. A. .L/~/d~ ` sOVEREIGN BANK 6,000.00 50. 3,000.00 CD No. 1675208225 Value based on statement attached as Exhibit "F" 3. A. 2~~~ SOVERIGiN BANK 254.02 50. 127.01 Checking Account No. 82891029348 Value based on Statement attached as Exhibit "G" TOTAL (Also enter on line 6, Recapitulation) I i 18,842.57 (if more space is needed, insert additbnal sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF _ - _ FILE NUMBER HILDA O. sPEROW OOS91 This sd~edule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY iHCLUDe THE HAKE of ~ , rHeR RaATwHS-~PTO DEC~HT AND THE ~~ ~ 1RAHSF~. ATTACH A COPY OF THE DEED POR REAL ESTATE DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST EXCLUSION ~ APFUCABLE) TAXABLE VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) ~ S 0.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) CONq~IONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HILDA O. 8PEROW 00391 Debt: of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-BOTH FUNERAL NOME d~ CREMTORY, INC. - Funeral Expenses 2,176.42 2. OBIR18 HOLDINQ OF PA, INC. -Burial and Monument 1,650.00 B. 1. ADMINISTRATIVE COSTS: 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 IRWIN LAW OFFICE 11,500.00 3, Family Exemption: (If deoedenCs address is not the same as daimanCs, attach explanatlon) 3,500.00 Claimant BONNIE L. BPEROW and MARK C. BPEROW Street Address 318 tIiARLAND DRIVE 4. 5 6 7. 8. 9. 1 O. 11. Cry CARLIBLE state PA Zip.17013 Relationship of Claimant to Decedent CHILDREN Probabs Fees CUMBERLAND COUNTY REGIBTER OF WILLB Probate and filing of inventory and appraisement Acxountant's Fees Tax Return Preparers Fees BTATE FARM INBURANCE -Homeowner's Insurance Premium BTEVEN W. BARRETT REAL EBTATE AND APPRAIBAL SERVICE -Real Estate Appraisal CARLIBLE BOROUGH TAX ACCOUNT - Rsal Estate Taxes PPAL -Electric Bills CARLIBLE BOROUGH -Water Biil 390.00 810.00 325.00 862.77 401.25 233.80 TOTAL (Also enter on line 9, Recapitulation) I i 21 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE NUMBER HILDA O. SPEROW OOS91 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. I CARLIaLE tHMA PHaY1C1ANS MANAGEMENT Medical Bill TOTAL (Also enter on line 10, Recapitulation) I ~ (If more space is needed, insert additional sheets of the same sine) 67.01 67.01 REV-1513 EX + (8.00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HILDA O. BPEROW OOS91 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE- DISTRIBUTIONS [indude outri~ ~ )spousal distributions, and transfers under Sec. 9116 a 1.2 1. BONNIE L. aPEROW Linsal 318 Garland Drive SO% Rssidue Carlisle, PA 17013 2. MARK C. sPEROW Lineal 318 Garland Drive 5096 Residus Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. NONE 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 0.00 (it more space is needed, insert addigonal sheets of the same size) ~ . ,. LAST WILL AND TESTAMENT I, HILDA S. SPEROW, of Carlisle, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed ~~ or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my children, Bonnie Lynne Sperow and Mark Charles Sperow, share and share alike, or the survivor thereof. 4. In the event that neither of my children survives me by a period of sixty (60) days, then my estate I give, devise and bequeath to Colleen J. Pletan of Winter Haven FL and Lloyd E. Stambaugh of Brooksville FL, share and share alike, or the survivor thereof. 5. I nominate and appoint Bonnie Lynne Sperow and Mark Charles Sperow to be the co- personal representatives of my estate, to serve without bond. 6. I suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 6~' day of August, 2007. ~ ~ ~ S L) HILDA SPEROW Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, HILDA S. SPEROW, SARAH A. HARDESTY and JANE E. ADAMS, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and tha# she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. x L HILDA S. SPEROW c~ SAR .HARDE /n^.~_ E E. ADAMS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: Subscribed, sworn to and acknowledged before me by HILDA S. SPEROW, the testatrix herein, and subscribed and sworn to before me by SARAH A. HARDESTY and JANE E. ADAMS, witnesses, this ~''`~~day of August, 2007. COMMONWEALTH OF Pi ~VANIA N(7TARIAL SEAL Harold S. Irwin Iii, Fsq, Notary Public Carlisle, Glimberland County M commission ex 'res February 06, 2011 Alternate heirs far Hilda Sperow Colleen J. Pletan 6458 NE Holly Berry Rd Winter Haven FL 33881 Lloyd E. Stambaugh 16113 Brookridge Blvd Brooksville FI 34613 S. W. Barrett Real Estate & Appraisal Services File No. APPRAISAL OF LOCATED AT: 318 Garland Drive Carlisle, PA 17013 CLIENT: Harold S. Irwin, ill 64 South Pitt Street Carlisle, PA 17013 AS OF: March 30, 2009 Qv. S. W. Barrett Real Estate & Appraisal Services File No. 09-0223 06/02/2009 Harold S. Irwin, III 64 South Pitt Street Carlisle, PA 17013 File Number: 09-0223 In accordance with your request, I have appraised the real property at: 31 S Garland Drive Carlisle, PA 17013 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 defined value of the property as of March 30, 2009 is: $155,000 One Hundred Fifty-Five 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. Respectfully submitted, Cassandra J. Crockett PA Certified Residential Real Estate Appraiser Residential Appraisal Report File No. 09-0223 The purpose of this appraisal report is to provide the client with a credible opinbn of the det~ned value of the subject property, given the intended use of the appraisal. Client Name/Intended User Harold 3. Irwin III E-mail CNentAddress 64 South Pitt Stre@t C Carlial@ State PA Zi 17013 Additional Intended Users The intend4d user of this re ort is th@ Clieftt. No additional Irrtended Uses are rmitted without the rmission of the a raise s . Intended use The Intended Use is to evaluate the ro that is the sub ect of this a sisal to rovide the Client with an accurate and ads uatel :u rted o inion of value. Pro Address 318 Garland Drive C' Carlisle State PA zi 17013 Owner of Public Record S snow Charles H. 8 Hilda S. Coun Cumberland L al Descri lion DBed Book 24-Q• Pa a 583 " Assessor's Parcel # 04-23-0600-044 Tax Year 08/09 R.E. Taxes t 2 967.00 Ne' hborhood Name Borou h M Reference 23-0600 Census Tract 0124.00 Pro R' hts A raised X Fee Sim le Leasehold Other describe M research did X did not reveal an rior sales or transfers of the sub' ro for the three ars ' r tD the effective date of this raise/. Prar SaleRranster: Date N/A Price N/A Sour s Courthouse records Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) NO recent recorded transfers were found. 0(ferings, options and contracts as of the effective date of the appraisal None known Location t`om' Urban -"*'; X Suburban Rural Pro Values Inge X Stable Declini PRICE AGE : a: One-Unit 80 % Built-U X Over 75% 25-75% Under 25% Demand/Su Sho X In Balance Over Su t>DO s 2-4 Unit 0 % Growth Ra id X Stable Slow Marketin Time Under 3 mths X3-6 mths Over 6 milts 125 Low N@W Multi-Farm 3 % ~ Neighborhood Boundaries Sub ect is bounded on the north b Rt.11/641 • on the east b Rt34• 400+ H' h 100 Commercial 15 % on the south b Rt.174• and on the west b Rt.465. 220 Pred. 35 other munici 2 % ~ ~ Neighborhood Description Sub ect ro is located in an established nei hboffiood of sin le famii homes both detached and ~ attached with a mix of residential and commercial use e. Sho in and other amenities are within welkin or short drivin distant@. Schools tem is Ca~~Misle District and. local @lementa school is within .75 mile. SMSA 42-3240. Market Conditions (including support for the above conclusions) Pro values are current/ stable in the sub ect ro s market area. Local multi-list data indicates an av ra a marketin time of 90-180 da .Economic trends and lendin rates have remained favorable althou h salsa concessions are occurin more f uentl .There are new homes under construction in surroundin develo manta a well as re-sales available in the nei hborhood. Dimensions See le al descH on/tax ma Area 0.40 Acre M/L 1 ular view Residential S cific Zonin Classification R-1 Zoni Descri ' n Low Densi Residential Zonin Com Rance X Le al L al Nonconformin Grandfatitered Use No Zon' III describe Is the highest and best use of the subject property as improved (or as proposed per plans and ~iecrfications) the present use? X Yes No N No, describe. Utilities Public Other describe Public Other describe Off-sitelm ovements-T Public Private Electric X 200 am water X Street As halt X Gas San Sewer X None Site Comments There are no a anent adverse easements encroachments or other adverse conditions. .. . jj~~ ,.. ~... _ ,.... . .~ .~ r...; . y Units X One . One w/Acc. and Concrete Slab Crawl Foundation Walls Block/Av Fkxxs Ca n i/Av # of Stories One X Full Basement Partial Basement Exterior Walls Vin /A-G Walls D ll/Av T e X Del. Att. S-DetJEnd nit Basement Area 1200 . ft Roof Surface Shin I@/Av Trim/Finistr WOOd1Av X Existin Pro osed Under Canst. Basement Finish SO % Gutters & Down Aluminum/A-G Bath Fbor Vin /Ca /Av Des' n s Bi-level X outside E /Exit Sum Pu window T DbIHn Av Bath Wait Tile/Fb Is/Av Year Built 1972 Into Gars a Storm Sashllnsu(ated Storm/Av Car Stor None Effective a Yrs 15-20 Screens Yes/Av X Drivewa # of Cars 2 Attic None Head X FWA HW Radiant Amenities WoodStove s # Dr Surface /4a halt X Dro stair Stairs Other Fuel Heat um X Fire s # 1 Fence X Gar # of Cars 2 Floor Scuttle CooUn X Central Ak Conditioni X Patio/t7eck Patio X Porch Car rt # of Cars CiniehnA I.JnMn~l inaw.:.i..wl ~.~__ .. ..u ~ ~.... ~V 1. .... 1 Residential Appraisal Report File No. 09-0223 FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 318 Garland Drive Address Carlisle 17013 123 Garland Drive Carlisle 17013 712 Belvedere Street Carlisle 17013 220 Candlelite Drive Carlisle 17013 Proxim' to Sub' ct ~~ ~ ~,f~~~,`- : 0.27 MI E 0.38 MI WNW 2.7 MI NNW Sale Price $ $ 166 500 ;:.~ - $ 160 000 $ 149 900 sale PricelGross Liv. Area $ 0.00 .1G $ 158.57 , iL ~; ~. ~ ' ' $ 119.05 . ft $ 108.47 .7G ~~`~ ~~ Data sources ~ ' ~ ` `; Multi-list Mufti-list Multi-list verification sources ` r ~~~ " . Courthouse Rec ords Courthouse Rec ords Courthouse Rec ords VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - s DESCRIPTION - E DESCRIPTION -) S Sale or Financing Concessions '~, ~ ,,,~: r _ ~`-P ~ ~: ~~ ~ = r~ k ~r~~' h~X^~ CIsg.CstsNA DOM 49 -2,000 None, Conv DOM 5 CIsg.Csts/Conv DOM 243 -3,000 Date of Sale/Time ~'.~ A ~` ~~.' 6108 9108 6/08 Location Suburban Suburban Suburban Suburban Leasehokl/Fee Sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le site LotiAv .40 Lot1Av .29 Lot/Av .3 Lot/Av .34 view Residential Residential Residential Residential Des' n s Bi-level Ranch Ranch Bi-level ai' of Construction Averse Averse Averse Avers e Actual A e 37 Yrs 53 Yrs 37 Yrs 35 Yrs condition Averse Su rfor 10°~ -16 650 Su rior 10% -16 000 Avers e Above Grade rocal edrms saws rad Bdm~s saths Tatai Barns rotas saa,s Room count 6 3 1.5 6 3 1 1 000 6 3 1 F2H -1 000 6 3 2 -1 000 Gross L' ' Area 30.00 1 288 . ft. 1 050 . ft 7140 1344 . iG -1 680 1 382 . fL -2 820 Basement&Finished ~ Rooms Below Grade Partial Bsmt/ Famil Rm/Den Fuli Bsmt/ .5 Bath -2,500 3 000 Fuil Bsmt/ Unfinished -2,500 4000 Partial Bsmt/ FamRm/.5 Bath -1 000 Functional util' Averse Averse Averse Avers e - Heatin Coolin HP/CA OFHA/CA GFHA/CA EBBICA Ener Efficient Items T ical T ical T icai T icai Cara a/Car rt 2 C Int rl. Gar. 1 Car tiara e 5 000 2 Car tiara a 0 1 C II'it rl. Gar. 5 000 Porch/Patio/Deck Encisd.Porch/ Porch/FP 1500 Porch/2 FP's 1 000 PorCh/Patio/FP 1 000 Porch/Patio/FP Net Ad'ustment Total s~`~W ~, .~~ ~ + X - $ 3 510 + X - $ 1 fi 180 + X - $ 1 820 Adjusted Sale Price of Com rabies >.;~ t.,`~" ` ~ *~ .w NetAdj. -2.1 % GrassAd'. 23.3% $ 162 990 Net Adj. -10.1 % Gross 16.4% $ 143 820 NetAdj. -1.2% Gross 9.2% $ 148 080 summa of sales corn rison roach All corn rable8 are similar in utili and location to the sub'ect ro are verified closed sales are within the Carlisle school distric and are the best Curren available. Limited sales of bi-level homes in sub act's value ran a have recenti occurred uirin an ex anded seach. Fourth sale added as additional data. Excess acres e ad usted at X10 000 r acre. Ad usted ran a of value is 5143 000 to 164 000. .~ ~ ~.~~k~ t 4 ~'g~r '~ti~.'! site value comments Site value from current assessment data and recent local land sales. - ... ~r ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ........................................ = $ 45 000 Source of cost data al' ratin from cost service Effective date of cost data Dwel' . Ft. $ . Ft. $ . $ . $ Comments on Cost A roach roes livin area calculations de reciadon etc. • Cost A roach from Marshall Swift Valuation Service handbook and local cost anal is was considered but deemed not credible due to the a e of the im rovements. Gar car rt , Ft. $ , .......... , . $ Total Estimate of Cost New Less P Functional External Site value from Market Data. De reciation based on a e/life observed condition and Mark Data Anal is. Estimated remainin Economic Life is 35-40 ars. De eciation _ $ De reciatedCostofl rovements ................................ _ $ •As-is" value of see l orrements.. _ $ .............................. NDICATED VALUE BY COST APPROACH . . ., . ~ . ~ ~ ~: f~, . ,. $ A Estimated Month Market Rent $ N/A X Gross Rent Multi ier N/A = $ N/A indicated Value 'Income oach • Summary of Income Approach (including support for market rent and GRM) N/A Residential Appraisal Report File No. 09-0223 FEATURE SUBJECT COMPARABLE SALE N0.4 COMPARABLE SALE N0.5 COMPARABLE SALE NO. ti 318 Garland Drive Address Carlisle 17013 165 Brisrwood Drive Carlisle 17013 Proxim' to Sub'ect Sale Price Sale Price/Gross Liv. Area ~ ~ ~ .~r- ~, ~ '"~ rl ~~.t 7; $ $ 0.00 . n 2.7 Mt SW ~~:~ $ ~ ~ 167.27 , n 185 000 a:~,~r,~ x S ~ . n ~ $ r 4 XF %~% ~ . n Data sources ~ ~~ ~`''' Multi-list Verification Sources `~~~"`~ ~ ~ ~~ Courthouse Rec ords VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - S DESCRIPTION - i DESCRIPTION . S ustment Sale or Financing Concessions ; ~~ ~ ~' ,~ . ~,r.; ~~~` ~` None, Conv DOM 48 Date of SalelTime '~~' ,~~~,,H 3109 Location Suburban Suburban Leasehold/Fee Sim le Fee Sim le Fee Sim le srte Lot/Av .40 1.15' Acres+/- -7 500 view Residential Resid/Cn d Des' n S le Bi-level Bi-level al' of Construction Avers a Avers e Actual A e 37 Yrs 25 Yrs Condition Averse Su riot 10% -18 500 Above Grade Total sdrms a~hs torsi a~hs Total Baas Total Bads Room Count 6 3 1.5 6 3 1 1 000 cross ' ' Area 30.00 1 288 . n 1 106 . n 5460 , n , ~, Basement & Finished Rooms Below Grade Partial Bsmtl Famil Rm/Den Full Bsmt/ Famii Room -2,500 0 Functional U61' Averse Avers e Heatin Conlin HP/CA EBB/CA Ener Efficient Items T ical T ical Gars /Car rt 2 C Int rl. Gar. 2 Car Gara e 0 Porch/Patio/Deck Enclsd.Porch/ Sun Room/FP -1 000 Porch/Patio/FP Net Ad'ustment Total ~ ' ~ -, < + X $ 23 040 + $ + g Ad'usted Sale Price 1 of Com stables "'~` ~' ~„ ,R ~ ,.~, ~ ~ , ~~~ ~ ~~fi Net Adj. -12.59~o Gross '. 19.446 $ 161 960 Net Adj. 46 GrossAd'. ~ $ Net Ad'. 96 Gross l ~ $ - Summa of Sales Com arison A roach Free No. 09-0223 Scope of Work, Assumptions and Limiting Conditions Scope of work is defined in the Uniform Standards of Professional Appraisal Practice as ° the type and extent of research and analyses in an assignment" In short, scope of work is simply what the appraiser did and did not do durh~g the course of the assignment h includes, but is not limited to: the extent to which the property is identified and inspected, the type and extent of data researched, the type and extent of analyses applied to arrive at opinions or conclusions. The scope of this appraisal and ensuing discussion in this report are specific to the needs of the client, other identified intended users and to the intended use of the report. This reportwas prepared for the sok and exclusive use of the client and other iderttifled intended users for the identified intended use and its use by any other parties is prohibited. The appraiser is not responsible for unauthorized use of the report The appraiser's certification appearing in this appraisal report b subject m the following conditions and tD such other specific conditions as are set forth by the appraiser in the report All extraordinary assumptlms and hypothetical conditions are stated in the report and might have affected the assignment results. i. The appraiser assumes no responsibility for matters of a legal nature aft+ecting the property appraised or tide thereto, nor does the appraiser render any opinion as m the title, which is assumed to be good and marketable. The property is appraised as though under responsible ownership. 2. Any sketch in this report may show approximate dimensions and is included only to assist the reader in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser is not required to give testimorry or appear in court because of having made ttre appraisal with reference to the property in question, unless arrangements have been previously made thereto. . 4. Neither all, nor any part of the content of this report, copy or other media thereof (inchding conck~sions as to the property value, the identity of the appraiser, professional des nations, or the firm with which the appraiser is connected), shall be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be corneyed by anyone to the public through advertising, public relations, news, sales, or other media, without the writteen consent of the appraiser. 5. The appraiser will not disclose the contents of this appraisal report unless required by applicable ~w or as specified in the Uniform Standards of Professional Appraisal Practice. 6. Information, estlmates, and opinions tarnished to the appraiser, and contained in the report, were obtained from sources considered ref"cable and believed to be true and correct. However, no responsibility for accuracy of such items furnished to the appraiser is assumed by the appraiser. 7. The appraiser assumes tfiat there are no hidden or unapparent conditlons of the property, subsoil, or structures, which woukf render it more or less vak~able. The appraiser assumes no responsibility for such conditions, or fur engineering or testing, which might be required to discrnrer such factors. This appraisal is not an environmental assessment of the property and shouk not be considered as such. 8. The appraiser specializes in the valuation of real property and is not a home inspector, buikfing contractor, structural engineer, or similar expert, unless otl~ennrise noted. The appraiser did not conduct the intensive type of field observatirons of the kind intended b seek and discover property detects. The viewing of the properly and any improvements is for purposes of developing an opinion of the defined value of the property, given the intended use of this assignment Statements regarding condition are based on surface observations only. The appraiser claims no special expertise regarding issues including, but not limited to: foundatan settlement, basement moisture problems, wood destroying (or other) insects, pest infestation, radon gas, lead based paint, mold or ernironmental issues. Unless otherwise indicated, mechanical systems were not actlvated or tested. This appraisal report should not be used to disclose the condition of the property as it relates to the presencelabsence of detects. The client is invited and encouraged to empkry qualified experts to inspect and address areas of concern. tl negative conditions are discocered, the opinion of vakre may be aileected. Unless otherwise noted, the appraiser assumes the components that constKute tfie subject property improvement(s) are fundamentally sound and in working order. Any viewing of the property by the appraiser was limited ro readily observable areas. Unless otherwise noted, attics and crawl space areas were not accessed. The appraiser did rrot move furniture, floor coverings or other items that may restrict the viewing of the property. 9. Appraisals irnolving hypothetical conditions related to completion of new construction, repairs or aheration are based on the assumption that such completion, alteration or repairs wtll be competently performed. 10. Unless the intended use of this appraisal specificalty inckrdes issues of property insurance coverage, this appraisal should not be used for such r pu poses. Reproduction or Replacement cost figures used in the cost approach are for vahration purposes onty, given the intended use of the assignment. The Definition of Vakre used in this assignment is unlikely to be consistent with the definition of Insurable Value for property insurancecoverage/use. 11. The ACI Genera) Purpose Appraisal Report (GPARTM") is not intended for use in transactions that require a Fannie tMfae 1.004/Freddie AAaC 70 form, also known as the Uniform Residential Appraisal Report (URAR). Additional Comments Related To Scope Of Work, Assumptbns and Limiting Conditions File No. 09-0223 Appraiser's Certification The appraiser(s) certifies that, to the best of the appraiser's knowledge and belief: 1. The statements of fact contained in this report are true and correct 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are the appraiser's personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. Unless otherwise stated, the appraiser has no present or prospective irterest in the property that is the subject of this report and has no persona{ interest with respect to the parties involved. 4. The appraiser has no bias with respect fp the property that is the subject of this report or to the parties involved wide this assignment 5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. The appraiser's compensation for completing this assignment is not contingent upon the devebpment or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated resuti, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. The appraiser's analyses, opinions, and conclusions were developed, and this report has been prepared, in conformihr witli the Unibrm Standards of Prokssional Appraisal Practice. 8. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subject of this report 9. Unless noted below, no one provided significant real property appraisal assistance to the appraiser signing this certification. Significant real property appraisal assistance provided by: Additional Certifications: Definition of Value: XO Market Value ~ Other Value: Source of Definition: USPAP The most probable price in terms of money which a property should bring in competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. ADDRESS OF THE PROPERTY APPRAISED: 318 Garland Drive Carlisle, PA 17013 EFFECTNE DATE OF THE APPRAISAL: March 30, 2009 APPRAISED VALUE OF THE SUBJECT PROPERTY $ 155,000 APPRAISER SUPERVISORY APPRAISER ~~ C 0 0 c a a A .r 0 '+ C~ M N 0 0 0 a e i ~~ ~~ • O u Welcome to M&T Online Banking APRIL 21, 2009 AC~O.U...NT_$t1MMARY > CHECKING DETAIL Accounts Transfers Yage 1 of 1 Sign Off Bill Pay Customer Service M&T Select Checking w/Interest ~~~~ Related Links: Transfers_& Loan_P~ments Vew Staternents_& Checks ~ Exhort Data ~ Order New Checks Account Select Checking 4237 - Total Balance ;11,716.21 - Available Balance ;11,716.21 dew Calendar vew Calendar Show VfeVV All _ - or - View From - - _ - To GO ~~ Transaction D~cri on Credits/Debits Total Balance 04/17/2009 REVERSE DIRECT DEPOSIT -$1,581.00 $11,716.21 04/17/2009 INTEREST ADJUSTMENT-DEBIT (INT 01 -$0 $13 297 21 BEARING) . , . 04/09/2009 INTEREST PAYMENT $0.57 $13,297.22 04/03/2009 US TREASURY 303 SOC. SEC $1,581.00 $13,296.65 03/31/2009 CHECK. NUMBER 4529 -$2,000.00 $11,715.65 03/09/2009 INTEREST PAYMENT $0.49 $13,715.65 03/03/2009 US TREASI~RY 303 SOC SEC $1,581.00 $13,715.16 Depending on when your statement generates, you may not see a full 90 days of history. If your statement has just been generated, you may get a message indicating that no transactions are available from 61 - 90 days. Q ~ B~' ® 2009 Manufacturers and Traders Trust Company. Users of this web site agree to be bound by the provisions of the MB~T Web Banking Terms and Conditions. View the Terms and Conditions, PriyaPol___yc or Security[ Information. https://onlinebanking.mandtbank.com/history/HistoryChecking.aspx?Id=1 4/21/2009 Page: 1 Document Name: untitled PSCUPR03 Customer Service Workstation 15:45:59 EBRNLBI Customer Profile 09/04/22 M&T BANK Title HILDA S SPEROW SSN/TIN: 174050741 318 GARLAND DR Phones (717)249-7711 CARLISLE PA 17013-4219 (717)258-8132 DOB 161222 Employer DECEASED Sex F RM: STN54 KATHY ZENGERLE Maint 090422 BK REL: PRG BK SVC: P3 Search Company 097 ? N Enter S To Select One of the following Customer's Accounts: Sel Account Number Product SubCode Status Rel Opened Balance 31003910481561 CDA CM 08 JNT 9910 31003910723541 CDA CN 08~ JNT 0003 31003910933926 CDA CM 07 JTl 0007 31003911169504 CDA CR 99 JNT 9507 10,257.94 31003920248240 CDA AH 99 IND 0808 6,000.00 2674084237 DDA H2 07 JNT 7205 9847585305 DDA I2 09 IND 0712 F2 Options F3 Main Menu F6 Referral F7 Backward F8 Forward F12 Previous Date: 4/22/2009 Time: 3:46:40 PM ~ntel~~ Earr~ed;this Period S x9.30 Paid Cast Year $496.0 *The interest earned end the interest paid may differ depending on when interest is ea~edited to your account. Checks Posted ~ " Check # Date Paid Amount Reference # Check # Date Pald Amount Reference # 1 Check(sj Posted * 58.20 An asterisk (*j indicates a skip in sequential check numbers which may be caused by one of the following: ~ A check not yet received ~ A check that was converted to an electronic transaction, which will be listed in the "Electronic Checks Posted" section below. tf no checks were electronically converted, this section will not appear. P~ 3 0. f S 16710151.26 ;~ = ~owerei Bank STATEMENT OF ACCOUNTS Statement PeHod 03/04/09 Tb MIO~S/OS 1-877-?8&1143 www.sovsrelgnbank.com 50VEREIGN PREMIER CHECi(INa H~ci7A s spERDw Account # 289029348 r~Ne,~r ce to evcon,~i ~.~ ""ffie interest earned ,snd the interest paid may difi`er depending on when interest is credited to your account.. Electronic Checks. Pasted Chsck # Date Pa#d Amount Payee Check # fate Paid Amount payee 3 Account Activity Date Descrf ion Pt Additions Subtractions Balance PURCHASE 090322 791 (;ARLPA ~ ~~~ ~~ ~~° ~~~~~~