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07-30-09 (2)
J 1505607120 REY-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county toes veer File Number Bureau of Individual Taxes PO 60X 280601 INHERITANCE TAX RETURN . Harrisburg, PA 17128-0601 2 1 0 8 1 16 9 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 11 12 2008 03 17 1936 Decedent's Last Name Suffix Decedent's First Name MI WILSON RONALD M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI WILSON MARCIA g Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRUITE OVALS BELOW ~.rX L Original Retum n 2. Supplemental Retum ^ 3. Remainder Retum (date of death prior to 72-13-82) ~_ J 4. Limited Estate ^ qa, Future Interest Cpmpromise ^ 5. Federal Estate Tax Return Require0 (oats or seem Baer f z-tzaz) ~Xl, 8 Oecedem DieO Testate ~~ --- (Adach Copy al Will) L ~ Decedent Melntained a Living Truat 8. Total Number or Safe Da alt B (AHecn Copy of TrueQ PD ~ OXES 9. Litigation Proceeds Receivetl ~ p. Spousal Poverty credit (sate m deem 7 t. Election to tax under Sec. 9113 A -- ^ between 1231-81 end 1-0.95) ^ (Attach $Ch. O) ( ) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD eE DIRECTED TO: Name Daytime Telephone Number MICHAEL L. BANGS 717 730 7310 Firm Name (li Applicable) REGISTERWILLS USE~ILY First line of address r~ C. ~~ ~ --+r'i 429 SOUTH 18TH STREET ~"?~rn- r- c `° ~~ O -~ c j ~- Second line of atldress _ ' ~ , ~ ~. , .--. ~ ,:j O _ - ~ ~ ~, _ 33~~ IV ~' ~ T y City or Post Office ~ ;; E FILED State ZIP Oode - CAMP HILL PA 17011 N ~ ''~' Correspondent's a-mail address: Under penalties of perjury, I declare that I have ex mined foie return, including attompanying schedules antl statements, and to the best of my knowledge and belief, it i t ,correct and complete. Dedaration of pr arer other than the personal representagva Is based on ll i f ti f h a n orma on o w ich preperer has any knowledge. S RE OF PERSON RE P NSIBLE FOR FILIN R URN DATE ,(,) ~d~~ Marcia F. Wilson "7 _ /-7_ nq 105 Linden 3, Camp HiIY, PA 17011 OTHER Tpf.N REPRESENTATIVE Michael L. Bangs ADDRESS 429 South 18th Street, Camp Hill, PA 17011 Side 1 L 1505607120 1505607120 J ~~ ~- .~ ~~ - .. ~n.c--~~em~s3d3~m~,'*,~ta r..sz4t f~<,w rcv ~e 9. cnt.7Aw`~~rvv.~~_4si 1505607220 REV-1500 EX Decedent's Social Security Number oaraaam~,Na~: Ronald M. Wilson 186 26 3753 RECAPITULATION 320,000.00 1. Real Estate (Schedule A) ........................................................................................ .. 1. 2. Stocks and Bonds (Schedule B) .............................................................................. . 2. 1,766.56 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... . 3. 4. Mortgages 8 Notes Receivable (Schedule D) ........................................................ .. 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... . 5. 294,436.31 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............ . 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............ . 7. 8. Total Groas Assets (total Lines 1-7) ...................................................................... . g. 6 1 6, 2 0 2. 8 7 9. Funeral Expenses & Administrative Costs (Schedule H) ........................................ . 9. 22,536.35 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............................... . 10. 3,321.42 11. Total Deductions (total Lines 9 8 10) .................................................................... .. 11. 25,857.77 12. Net Value of Estate (Line 8 minus Line t1) ........................................................... .. 12, 5 9 0 , 3 4 5 . 1 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has nol been made (Schedule J) ................................................ . t3, 14. Net Value SubJeet to Tax (Line 12 minus Line 13) ................................................ . 14. 590,345.10 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 13 7, 6 8 9. 8 0 (a)(1.2) X .00 15. 0. 0 0 16. Amount of Line 14 taxable 4 3 2, 6 5 5. 3 0 at lineal rate X .045 t6. 1 9, 4 6 9. 4 9 17. Amount of Line 14 taxable 0 . 0 0 at sibling rate X .12 17. 0 . 0 0 t8. Amount of Line t4 taxable 2 0, 0 0 0. 0 0 at collateral rate X .15 t6. 3, 0 0 0. 0 0 t9. Tax Due .................................................................................................................... . 19. 22,469.49 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505607220 155607220 J REV-1500 EX Page 3 Decedent's Complete Address: FIIe Number 21-OS-1168 DECEDENT'S NAME Ronald M. Wilson STREET ADDRESS 105 Linden Drive CITY Camp Hill STATE ZIP PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 21,000.00 1,105.26 (1) 22,468.49 3. InteresVPenalty if applicable Total Credits (A + B + C) (2) 22,105.26 p. Interest E. Penalty Total lnteresUPenalty (D+E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Llne 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 364.23 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 3 64.2 3 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 trenster 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 wntains 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 exemot a transfer to a surviving spouse tram 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 Juy 1, 2000: The lax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger al 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 beneficiartes is four and one-halt (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)). A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev~1602 Ex* IBSe) SCHED!!LE A REAL ESTATE COMMONWEPLTH OF PENNSYLVFNIp INHERRANCE TAx RETURN RESIOEM OECEOEM ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08 1169 All real property °wnetl solNy or as s tenant In common must M repartetl al hIT markN value. Fair market value is OerneO ae the pots at vrtliU property vroultl be axchanga0 between a willing buyer antl a willing Geller, nelmer being compeNetl tc buy or sell, both having reaaoneble knowletlge M the relevant IeCS. Real property whleh Is lolntly-°wnetl whh rtgM of sunlvorehlp moat be tllaclosatl on achetluls F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate - 97.41 acres in Northeast Madison Township, Perry County, 205.000.00 Pennsylvania (see appraisal attached) Specific bequest to decedent's three children (Value 568,333 to each child) Real Estate - 1025 Concord Lane, Ickesburg, Perry County, Pennsylvania (see I 95,000.00 appraisal attached) Specific bequest to decedent's son Matthew. Real Estate - 6.12 acres in Northeast Madison Township, Perry County, I 20,000.00 Pennsylvania (see appraisal attached). Specific bequest to decedent's son Matthew. "All real estate to children to be taxed at .045% and is part of total listed on Line 16. TOTAL (Also enter on Line t, Recapitulation) I 320,000.00 (amore space is nestled, atlditional pages or the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-160] E%~ IB-88) SCHEDULE B STOCKS & BONDS COMMONWEILTH OF PENN]VLVMIIR INHERRPNCE TAC RETURN RE81pENT OECEOENT ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1169 All property )olMlyawne0 vAM rIOM of survlvon0lp must Ds dleelo~ed on SenaOUla F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 61 shares of MetLife Stock 28.96 1,766.56 TOTAL (Also enter on Line 2, Recapitulation) 1,766.56 (K more space is neede4 addlGOnal pages pf the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule 8 (Rev. 6-98) Rev-1608 EX+(8-pp) COMgNWFALTH OF PENN6VLVPNN INHERRANLE TqX RETURN RESIDENT DECEDENT SCHED1iILE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1189 InGUOa the pracee0e M lilipellon anE the tlate the proceetls were receNeE Dy the estate. All property Jolntlyownatl with ms tlgM o/ eurvivonhlp mwt De dlscloes0 on whMUle F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Refund from Cooks Illustrated 3.33 2 Refund from Field 8 Stream Magazine 4.15 3 Refund from Outdoor Life Magazine 4.98 4 Refund from Wood Magazine 4.00 5 M&T Bank -Certificate of Deposit 18,500.87 8 MST Bank -Certificate of Deposit 5,572.95 7 Wachovia -High Performance Money Market Account 95,314.45 8 Wachovia -Checking Account #1577 19,518.08 9 Wachovia -Checking Account #9144 2,780.89 10 BTSITrust Company of America -Annuity payable to estate 152,753.03 TOTAL (Also enter on Line 5, Recapitulation) 294,438.31 (I/more space is needec, adtlitlonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1161 EX+t12-BB) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08 1169 Debts of decedent must be reported on Schedule 1. ITEM DESCRIPTION NUMBER AMOUNT A. FUNERAL EXPENSES: Fackler-Wiedeman Funeral Home 3,015.65 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Marcia F. Wilson Soeial Security Number(s) / EIN Number of Street Address 105 Linden Drive city Camp Hill state PA zip 17011 Year(s) Commission paid 7,000.00 z. Anorney's Fees Michael L. Bangs 7,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3 500.00 Claimant MarC18 F. Wilson Street Address 105 Linden Drive City Camp Hill State PA Zip 17011 Relationship of Claimant to Decedent SPOUSe 4. Probate Fees 518.00 5. I Accountant's Fees I 500.00 6. I Tax Return Preparets Fees 7. I Other Administrative Costs I 1,001.70 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 22 538 35 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) ,. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1169 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Cumberland Law Journal - (estate advertising) 75.00 2 Pamela M. Reitenbach, Inc. -real estate appraisals 800.00 3 The Sentinel -estate advertising 126.70 H-B~ subtotal 1.001.70 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule H (Rev. 6-98) ,m~ .~,~_~.,, ~. Rav.161t EXa (8.ea) SCHEDULE / DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS LOMMCNWEpLTM OF PENNSYLVMIIA INHERRANCf Txx RETURN RESIDENT OELEOENT ESTATE OF FILE NUMBER _ Wilson, Ronald M. 21-08 1168 Inclutls unnlmaunstl matlictl expamex. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 AM Home Medical Equipment 80.00 2 Card Services - LL Bean Visa 400.00 3 Card Services - LL Bean 120.13 4 Care Plus Lemoyne 23.01 5 Central PA Hematoma & Med. Onc. Assoc. 15.26 6 Cooks Illustrated 29.45 7 Direct TV 58 28 8 Direct TV 54.05 9 Direct TV 57.23 10 Embarq 38.62 11 Embarq 33.53 12 Embarq 26.20 13 Embarq 25.87 14 Health South 58.08 15 Holy Spirit Hospital -Account #33786859 7 79 16 Holy Spirit Hospital -Account #33239633 29.51 17 Holy Spirit Hospital -Account #32843435 247.52 Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 10, Recapitulation) 3,321.42 (It more space Is needed atlditlonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-7500 Schedule I (Rev. 6-98) Rev-0612 EX~ (B-98) OCM.gNWEALTH OF PENN8riVANIN INRERITMIOE TPX RFTNRN RESIDENT OECEOENT SCHEDULE / DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1169 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 18 Holy Spirit Hospital 439.78 79 Howard Cohen, M.D. 17.01 20 Moffitt Heart & Vascular 17.09 21 Oakwood Radiation Center 7 70 22 Oakwood Radiation Center 53.92 23 PP&L -Cabin (10/10/08 to 11/11108) 38.23 24 PP&L -Cabin (11/11/08 to 12/11/08) 52.84 25 PP&L -Cabin (12/11/08 to 1/14/09) 43.23 26 PP&L -Cabin (1/14/09 to 2/11/09) 26.99 27 PP&L -Cabin (2/11/09 to 3/13/09) 33.65 28 Pulmonary 8 Critical Care Medicine Assoc. 18.15 29 Shirley Nace, Tax Collector -Liberty Valley Road property 36.16 30 Shirley Nace, Tax Collector -Concord Lane property 283.36 31 Shirley Nace, Tax Collector -Heritage Hills property 151.02 32 Susquehanna Valley Pain Management 25.09 33 Swenson's Fuel 117.60 34 Swenson's Fuel 114.86 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule 1(Rev. 6-98) Rev-061t EX+I8~66) SCHEDULE DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COM.gNWFALTN OF PENN6YLVPNW INNERITPNCE TNf RETURN continued RE610ENT pECEpfNT ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1188 Copyright (c) 2002 form sotN/are only The Lackner Group, Ine. Form PA-7500 Schedule I (Rev. 6-98) . ~,,. s.. xi .x-,_ REV-161] EXt )9-00) SCHEDULE J COMMNHERITANCE TAX RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Wilson, Ronald M. 21-08-1169 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY (Words) ($$$) Do Nn Lln Trwba . j TAXABLE DISTRIBUTIONS [include outright spousal dislnbuhons, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total 590,345.10 Enter dollar amounts for distributions shown above on lines 5 throw h 18, as ap ropri ate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0 00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULEJ BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Ronald M. Wilson 11/12/2008 186-28-3753 Item No. Name and Address of Person(s) Relationship Share of Estate Amount of Estate 1. June Blain 676 Concord Drive Ickesburg, PA 17037 Specific bequest $10,000.00 2. Charlotte Phillips Smith 150 Persimmon Road Ozazk, MO 65721 3. Marcia Wilson Post Office Box 1356 Mechanicsburg, PA 17055 4. Matthew D. Wilson 39 Circle Drive Camp Hill, PA 17011 5 6. Friend Specific bequest $10,000.00 Wife 55%ofresidue~ $137,689.81 Son Specific bequest of $194,598.86 real estate plus 4.5% of residue Residuary: $250,345.10 x 4.5%= $11,265.53 Real estate: 1/3 interest, Schedule A, Line 1 = $68,333.33 Schedule A, Line 2 $95,000.00 Schedule A, Line 3 20 000.00 $194,598.86 Michael B. Wilson Son Specific bequest of $119,028.21 5742 Woodfount Glade real estate plus New Market, MD 21774 20.25% of residue Residuary: $250,345.10 x 20.25 % _ Real estate: 1/3 interest, Schedule A, Line 1 Kazen S. Lencioni Daughter 3 Wetherburn Enola, PA 17025 Residuary: $250,345.10 x 20.25 % _ Real estate: 1/3 interest, Schedule A, Line 1 Residuary calculated as follows: Net Estate $590,345.10 Less specific bequest (real estate) (320,000.00) Less specific bequest (monetary) _(20.000.001 $250,345.10 $50,694.88 68 333.33 $119,028.21 Specific bequest of real estate plus 20.25% of residue $119,028.21 $50,694.88 68 333.33 $119,028.21 Rle Np:08~744 Pa #1 APPRAISAL OF REAL PROPERTY LOCATED AT: 1025 Conmrtl Lane Northeast Matlison Township, Pony County Ickeeburg, PA 17037 FOR: Michael L. Berge 429 South 18th Street Camp Hill, PA 17101 AS OF: November 12, 2008; Dale o(Daeth of RoneM M. Wilson BY: Pamela M. Reitenbech Pa Cenifietl General Real F.etete Appreieer Pemele M. ReBenbach, INC. 5113 Circle Dnve Hemiabur9. PA 17112 fans GAO-'WInTOTAL' appraisal smMare Ey a la moae, Inc, -1800-AIAMODE Fik Nu _OB-144~e #2 :.:I January 12, 2009 Mr. Michael L. Bangs, Esquire Bangs Law Office 429 South 18th Street Camp Bill, PA 17011 RE: Estate of Ronald M. Wilson 1025 Concord Lana, Tax Parcel # 141,080.00-080.000 Northeast Madison Township[, Perry County Ickesburg, PA 17037 Dear Mr. Bangs Pursuant to your request, I have prepared a Summary Appraisal Report for the property referenced above. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost and income data for similar properties. This appreisal has been made with particular attention paid to the applicable value influencing economic condRions and has been processed in accordance with nationally recognized appraisal guidelines. The retrospective market value conclusion stated herein is as of the date of death of Ronald M. Wilson, on November 12, 2008; as stated in the body of the appraisal and contingent upon the certifications and limiting condkions attached. The date of inspection was December 18, 2008. Please contact me, if I can be of addkional service to you. Respectfully, Cr.~l. h Pamela M. Reitenbach PA Certified General Real Estate Appraiser Form Dom- M1NnTOTgL' appasm saMae EY a k moae, Inc. -1~aM6ALAM00E Pamek fleNenbach Flle No. 08-144 Pa a #3 UNIFORM RE8IDENTIAL APPRAISAL REPORT FNeko. oe-14a AdBass 1025 Conmm Lene Itlceebu Stale PA Zlp Code 17037 _ Owc~ Deed Book 02007 Aaae 09128 .... Coumv Pemv _ pswesa's Parcel No. 141 OB0.00.OB0.000 TuYea 08/09 fl.E. iawa 1 252.34 'tl AamsamMS NA ~ Cumm Owner Eatak of Ronald M. Wikon Owmr 'Tenant _ Vam d ~ l raked Fee BI k Lwsehdd T PUD CandarXnXnn HU A HDA 250.00 Ann o. a Prokq Name Northeast Matlison Two/Hameoe Hills Mao flaeronce PI Bk 4 Po 73 Lot 82 Census TNa 2542D-0306.01. ^f i SYe Pdce NA Date b Sale NA e m m NA _ LaMar Nam Michael L. Bans Address 428 South 18th Sheet Cem Hill PA 17101 _ a Pamela M. Rehenbach PA Can. Gen RE / Address 5113 Cirda Drkre Harneb PA 17112 Lacatlon Umal !_ SubuNan RurM Rstlomllestl ppI R6 Preeaa kntl ur% IoM uwdmlNe BuNt up [ , Orer 75% ~ 25-75% ®Under ZS% °EOpPee°Y __ p(WO) (yrs) pne lamlty 40 ~ Not flkery j l Laely Growth 2k U Aapk I, ~ SNbk ~ Slow ®Owtar 50 N ~ Low ew 2d NmNY __ L I In process Property rekas L j Inaesshp ~ Slabk [. J pacXnlnA ^ Tenon 250+ {N h 100+ MuhEfamilY T D: OamrlWsuppry j_. ~ SlNltage ~ ro baknce [_] Over supply ®vaan (0.5%) Redomkam C ommemlal Urltla 3 s. 3.6 Over mos. z 180+/- 40+/- Oma 80 .. Mb: sort sM IM saelal asMSeNlan a tlw aslaaawNSad aw set aprokal watwa. Naplbalpotl bmlldaMS and chaactedstlcs: The aubkq neiohbomaad is located norm of Route 274 south of Libert~Val~ Road~est of Saville T antl east of Jackson T In the resMemlal cammunl known as He a Hills. Feclaa tNtl a0eq the makaaNNly N IM pmperms m ale mghbaAmd (pmdmly ro emgoynrem aM amenNes, emgoymem sNbglry appwl ro Imlka ac )- , , . The a k located m Northeast Madison TawnM' In Pe Coum .This is a mml mrrwnunl located about 35+/_ mike northwest of the canlrN Business Diatriq in H i b arr e u the SYem Ce I. Em I m within thew ' immediak rte hbonlood k IimNed~ whkh is trot o/ small bedroom communPoea. A 50+/- minuk commuk to em i ment e kel for ttw ama. Pro com erobN' antl market a I k correklered eve e. Strad nce Incmasea erq MLS ataUStics reflect a atebk dementl for th e area. Makt oaldtlons In da sub)acl mphbahood (kcludlp suppatiortlle above caqusrom relakd ro the setld l a pNlNdy values, mmanNauppry, and mMretlng tlme - such es dab an canPedNVe prapeNea far sale In tlw mkhhodlood descdpNOn of tlw prevalama f k d fl , o sa e ol nanckN cmmsskns, Bro.): Local rnarkM condPoOm are moderokl smbk whh a usual aelll wNMn 120 tla N aced and marketed. Finanq am vaned with mostl conventional antl VAIFHA vdth few cash oaks aelkro are ICaI a 'n inb in the 1-3 or more ro mone is aveikbk to credNibk buyero wMr rotes mrgirg hom 5 to a percent Ao)sp hdaraetlen M PIMs (N egMCade) -- Is th dereloperPoulNa k carmW d the Home Gwmrs' p ktl asac al (HOp)? Yes _I No ppprmdmea roNl number al unNs k tlro wbbct pNbct Apgodrtlaa rottl number of uMts rot sale In tlro subbq pNbcl __ x ekmellk old roc all NNks 0Nmmkla Pkeae see engosed I Deem 'on TO~phy Inginea to eoutNRolli Sik sea 1 01 Acre . Camm Lot SpedAc zonNp classglratlm and desc ^ Yes ~ No Site Averoce for area rlptlon Northeast Medieon 7wmahi does not ha i v zoni Shape Reganoular ZoMrq corryNellce j._) Legal i I Legalmmarllamlglp (Grondlamerod use) ^ Nlepd ~ No mnh D l p 2 nage roAd uam n prewM USe Wwr see Yre ~ w MoumaineAVOada INNMke Public Olhar ON-Nhlmprownarw Type Public Private LaMsc Nang .T 'cal krthe area ~cAY ~ Shea Paved/Grovel ~ ^ ~ Odveway Sunace macadam atone / iwl j Propane CutlNgulter None ^ ^ AppaeM wsemerps Standard ulili easements Webr -' Pdvek well Sidewalk None ^ ^ FEMA S pecial Flaotl Hazartl Area Ves tyJ No SWtry sewer _J On-aik Se 'c Sava NpMs None ^ ^ FEMA Z aIe C Sturm sewer ~ NI None - -. _ Map Dark S 4 1885 M No. 4219550002A Camlmk (atrpaea adrene wwmems, encNacMneas, spwlal aswssmeMS, slHe areas, Bepal w legal naconlarNllp toning use em ): St d , . an ard eaeertlents kr uUINie9. There are no known ore Brent adveree easements encroadsmenb or coMNions noted. See Atldenda) 6FM.RAL OEGla11P110N E7IERMN7 OESCMPfN1N Fg11AATI0N MSEMEM e1SI1LATI0N No. a UNIS One FaurMatlan Corx:rek Block Slab WA Area Sq. R NA floe L~ No a Slake One B _ . tlena Walls T-11 Sidi CroM Spam Full %Flnished NA Type Net/AtL) Detached floN Sunace Shi k/ Ceilkp _ r; 0eegn (Sry1e) Ranch Cutlers S Dvmspk. AIUMAIum Sump pump None WeNsA NA C l Roa r Edatkpmropmetl Existl Wmdaw Type Vin Dbb Hun ~-~ Darrymas None observed floor NA Nane I-l Ape rrs ) 31 __ . m SlpmScreens ThermolVea Sedkmem None observed OUtsNk Enay NA Unklown 0 +/- ro M retl Hsu NA None Observed AOOMS r LI pMn Kitchen Oen Feml Am. Aec. Am. BeGaams # hams Laund Dtlrer Aroa S . R. LeM 1 Great Room Combo 2 t NA Lerel2 720 sea e6ors ~ 3fl 2 s - 1 720 Fe~aGrass Aroa NIEADA MaNONS/Coldltlon HEATING KOCHEN EDDP. ATTIC PMEMfIES CAA GTOAaGF. Roos C vin ~tlk / e Type FFNA flad0elaror ^ Nom ® Hrepkce(s) # 1 fY ' Nom ~" W N P y . a 6 aneled / a Fuel P rte Aanpe/OYen ~ Sblrs ^ patl0 !-~ Garage #al cars Tdm?WSh WooNa CaMltlon a Dis osal ^ O p rop SYalr ^ peck Front x' Attached _ Ball Roo Vin I a COOLING ObhwssMr ~] Stultle ^ Po h ' ro ~ Detached Bah Wakacot PaneU Cemrol Yes FaNHaatl ~ Froor ^ Fence - ~ _ I. J BuB-In Doan Waod/Steel Inaukmd Amer NA Mkrowave ^ Heaetl [~ Pool f Caryat ntl a Atltlltlaal kaexes s cla d Streds/x3 4+~re (Pe emryy erckka tlems, etc.): New shirgk roof 9allero aM down spools Caxptlon N tlw Xnprovemems, deprecNtlm (plryslcal, funetlontl, and eskmal), repaks uwded, WaNry of conssuctlan remomNnyatltlNbns etc :-_ , , . _The home k in a corMtlion. The constnrgion aualily is ivgcal for the ama The eaHmated eRective ape Is bolo th equal are due to mainknance coMition antl com arkon m wm tl hborhoada. Ph marl atlon le ahnbukd to a e arM deferred maimenenoe. No economic or Nnctlonel obaokscence rroted. Atlrerse emllaemma conEXbns (such as, bar not IhNkd ro, hamdms vnsas, rock aubstakw, ero.J prosan m me Inpxovertarhs m ma stte r k th Y , , o e nrwdklc nckNh a the subN!u1 property,; There em no knrnvn a eooamm adverse en Iro mental mndltions that woultl rnoagvelY imoeq an the sale al the See Atldende Frod de Mac Farm 70 aoa rnuc i ur [ Fannk Mae Form 1001 6,93 Folm UA2-MAnTOTAL• apprdssl somas M a k mom, Inc. -1-B00-ALAMOOE .~an$aanan UNIFORM RESIDENTIAL APPRAISU REanwr No. 05_144 Pa a #4 ESTIMAT $ ~~na on Cost ApproMM (such as spume d cost asamah sNe val ED REPRODUCTION COST-NEW-OF MIPAOVEMEMS: , , ue, square loot calculatlon ant for HUD VA and FmHA Me estlmaatl l h DwINinS__ 720 Sq. Ft. @$ = E $q. k @E = , , rema n lg ecommN Itle d Me praparry): The Cast APProeph wilQenerell resuN in an emxllent estimate of value if the buiMin is new or Garape/CarpoR Sq. k @S = reeaonabl new antl the im rovements reflect tie highest and Taal EstlmMed Coat New best use of the lend. However when Rema at oh~slcel = S Less Physkal Wnctlonal Ezamal de "anon moat be estimated an area of ~ud ment is ' D i tl ~ involved whidl a su to error. The Cost reach wa d ~I? egec a on ~ _$ s n -- ___ Nlla tl d DEprecaa0 VdUe a ImDfOPoI1eId8 _... _ _E 'AS48' V h d $tl I e ue to the o/the sub ed._ --_-.. _. a E e mprovemems _ E INBG7ED VAWEBYCO$ ---_. _.____-.. _ - TAPPROACX -----.-_. -. OEM 1025 Cork SUBIECT oN Lana COMPARANf N0.1 427 Concord Lane COMPARABLE N0.2 COMPARABLE N0.3 AOMese Itltesbu IdcesDU PA 17037 821 ConmM Lane Ickeabu PA 17037 111 Concoro Lane a Su 0.52 miles SW 0 28 miles SW Idreabu PA 17037 Saps Prke NA 85000 . 0.92 miles SW Gross LM Area u i 118.067= 128400 33 rp 105 118500 Data allNa Inspectlon MLS; A9eM and . MLS, Agent and 145.83'/ MLS Agent antl a $WICE VALUE ADJUSTMENTS Public Recatls DESa11PIlON Ext. In on 8 Public Recpros Ext. In 'on 8 Public Records , Ext. In ion 8 Public Retards S8e5 a Rnancaq OESCRmIMN + - i FNA / DOM 118 I OESCIiIPTIDN '~ + - S A ust. OESCAIPIpN ', + - E Atl A. C sbm Cls. CosUR Ir ~I 4000 Com/DOM 10 Cls DOSUR it ~' Conv/DOM 168168 D~ S 8-19-2008 . ~ 428•ZODB Cls. CceVRe air '. ~ 470 Rurel Rurel Rural 2-20-2007 ___ vas a Fee Slm le Fee SIm a Fee Sim le Rural _ fee Sim le Ae View 7.01 Acre 1.01 Acre 2.22 Acres L -3 OOD 1 Acre MouMaine/WOOda E al _ E ual -_- -- Oes alw al _ Ranch Ranch/Cebin 1.33M /Cabin E ual _ Ranch/Cahin~~ a on n T-11 Sldln A 31 Freme/A ~ ____ CetlaVA Wood Sldi Av C l re 38 re 37 re ~ 32 re ' arg tloll __ Ahove Grade Avers Taal ~~ Bdrms~ BaMS IMedor ~ +10000 Tate ~~ BMms ~ BaNS ~' Ave e _ ~ ~ Avere a y--- ' Roam Coum 3 '~ 2 '~ 1 4 '~ 2 '~ 1 Total ~ Bdnns ~ BaMS ~ 5 ~, 3 ~, 1 Tadl ~ BdmB ~ BaMs --, Gross LI Nea 720 . R. 720 , k '~ 0 1 200 R ~' 4, 2 1 Basemem 8 Rnlshetl Crawl Space Cawl Space , . -51100 Crawl Space 800 SD R i_ 0 Rwrm Bebw Grave None None None Cawl Space Wndbnd Ave Ave Avers ~ None ~ -' - FFNA /CAC FHA /None +2 000 BBDMOne +2 000 Averece _ _ _ BBD/Non En EHkam Nems"_ Ave a Ave Ace ~ e + -._~ 2000 G C OR Street ON Sheet OI(3treet .. Avere~.___~_._ Porch, Patlo, Deck Deck Endoeed Pomh '~ -2,000 End. Por/BelconY ~~ -2 500 OR Street- _ Scr Porch - -~- -- e a eN. Fire lace Fi lace , , Fi . -1,500 ~ Fence Pad etc. Sheds / x 3 Shad +500 ace Sh dlP ilb Fire I~_ _ a av n -5 000 None ' +750 _ ___ ~~ ~ _ Fumlture -10000 Fu miture -75pp _ Aejuaad Sdes Prke + - 8500 + - -24 300 + - - -_ -9 720 d 81 500 102 100 CammerAS on Sales Compaesan (kcludin5 tle suhjad property's co 106 780 "a~NA' a the l hb h m p a ooe, etc.); Recent sales in the subiecl'e immediate rb hboRwod were limited tlse closed sales di a ere comidered to he the moat cem rebla and the beat inditatorm of value (or the s 'eat .The reblea ere i ven ual cenaidero5on. These cerri reblea set there of value for the sub'ed ro art . Groea livi area lot size r buiX were obtained from C . ourrtv W eaeeaemeM recerda erM deemed a ax at In the event it is detemnined that an of the information fro ubl~c records is inaccurate I reserve then M to revxnv and or revise this re and conclusion o/value stated within. See Addentla ___ OEAI SUBIECT COMPARABLE N0.1 COMPARABLE N0.2 - Dale, PNce ant Daa 9-12-2007 12-30-2005 . COMPARABLE N0.3 7-20-1970 6-27-7973 Source, for pdar arias $1.00 $72,900 Not Liatetl $2,500 wtlha ar d Isal L al Deecn 'on Courthouse Records CouMOUae Records or Courthouse Records Analysis d any cunem a5reemem d sob, an aptl RMMp d suhbd la ed Mid l N d , p p y ana ya any prior sales d subject ant canparebas wNlpn one year d the dak d appraisal: The sub' die not cumentl antler centred or listed in th ' e o n market. Prior trane/er of sub ed was between related parties end not considered es an arms M h. tlIDICATmVALUE BY BRIESCOMPARISON APPROACH --. -._ INDICAIELVAIUE BYXICOME APPROACH A Ikeda EatlmaOed Madul RaM_... _. _... $_- 95000 TON mlplalad N made 'as N' I o. z Gross Rem Mu Nr = NA - _. I suged N Me repaNS, a8eretlons, Inapeutkm a cadMals Ilsad hdow J sublad a cample8an per plats & spac8kallons. CaMtlms d Alzxwsa: No warranty of the appraaed'S p'van o 'molted No I' biliN' s asaumetl for the st durel and/or mechanical el_e_mente of the Sae Adtlenda Real NECOlpBa11011: Due to the lack of auafty antl ouamdv of rental tlate the Inamle Approach wee considered " --- app te M net utilized. Greatest wet ht s to the Sales Cam neon ch wnce R raflecb the sal edlona of bu re antl sellers in the market~ce. Cost roach not ulilaed due to of the sub' •• Date of Death of Roneltl M Wibon . The Wryose d Mls appr4sd N a estlmaa Me maRcet rdw d the ad property MM Is Me 8ubba a1Ms repa1, based on the above caneMans and M tlll tl N e cer an catlon, caritlnpem Mgp coMNms, and maket vase tleflnltlon Mal are saaO In Me atlached Ftedde Mac Form d39/FNMA farm 1 W4B (Revised 06/9 _ , IONFO t3T11U17ETXE YARKEfVALUE, A9 DERNED, OFiNERFAL PROPER8TYT141TBIXESIfBJECTOFiMS RFAORT ASOF November 7220011•• (W1ICN N i TN E ATE OFIN$PEC11011 AND TXE EFFECINE GATE OFTMS D REPORRTO BE B N B - ..,__J._ JO [ ~~ _ BUPERVISORYAPPRAISER IONLY IFREOMREOf: 85,000 °1~1p11~ .- `•-- ~~~/ SgnaNre 'Old ~, Old Na Name Pamela M Rertenbech PA Cert Gen RE praiser Name ---- -- OaOe Report Sklree Jan rv 12 2009 __ Inspect Pngerty Dale Reoat Sk tl rw _- _ $Na CertMCatlon s GA001804 Sale PA State Cemflcatlan s STaa rise s Sad keme s _---- "- -- redda Mac Farm 7n fJAA Sate Rtam roue [ VF 2 Fannk Mae Farm 1004 6.93 Fam UA2- M1NaTOTAC appmisal sdMare by a la Imtle, Inc. -1-800-ALAMOOE Flk No. 08_144 Pa a #5 The aubjeU is located within Me resitlentlal nelghtgMaotl known as Hedrege Hills. This is a private community with an asaodation which takes care of all private road maintenance and repair, insurance, maintenance gf reaeation areas, etc. The annual association fee is 2250 and there is a 5400 initial fee when a property is purchased. Residents have use of Me pdvate lake, beach, pavilion, arc. Atlverse Environmental Conddiona Confd There are no known or apparent adverse environmerdal conditions Mat woultl negatively impaU on Me sale of the property. The appraiser has nU bean IMOrmetl, nor has Me apPrelser any krww4edge M Me existence M any environmental or healM impediment, which N known, could have a negafive Impact on the market value M the aubjeU property, The valuation centainetl herein ie not valid g any hazardous items ero found in the aubjeU proporly end stated rdthin Me appreisal report, inducting but not limited to: Ureafonnaldehyde foam inautatlon, Retlon Gas, Asbestos ProduUS, Lead or Lead Beaed Products, Toxic Contaminants. The aubjeU is of an age where kad based pelts may be present. The market does not penalize the property, however, Me Uient should be advised of ka pceaible existence. It ie aesumetl that lead based paint is not present. It the diem has a cencem Men a qualified expert In this field should be comactetl to Inspect the subject property. S~Le~Comoadson Analysis - Summery M Sae r la n A I t CumeM market conditions do no wartaM a time adjuebnent for Sale #8. Sale #1 adjusted for inferior condition needing ceametlc updating. Sales #2 and #3 were both adjusted for each sale including Me furniture. All sales are located in the subjeUS immediate neighboMOOtl antl would have similar market appeal. Weight given to Sales #1 antl p@, which .are more refleUNe M current market actlvfty. Final ReconG__Iia6gnionPd: The opinion of market value conclusion stated herein is as M Me date M death of Ronald M. Wilson on November 12, 2008, as statetl in the hotly of this appraisal report end centlngent upon the certlflcatlons antl limiting centlitlons attachetl. The tlate of inspection was December 18, 21X18. Scgoe Of WOrk' Observation U the exterior and walk Mrough observation of Me Interior M the property. Measurtng Me exterior of the dwelling end detached garage. Review U the County Public Record data and Mutli-Lief, Inc. records, Revew the county tax map online information, county tax map, zoning, and FEMA flood maps. Verifying, the compereble sales wits broker, agent, seller or buyer. Digital Signatu The digital signature used on Mis report is en exact replica U Me appreiaels actual signature. The digital signature has nU been afieretl antl is tlownloaded from the progrem by Ma eppreieer. The tligdal signature ie peaswoM protectetl to avoid improper usage. The digital signature shoultl be consltlered equal to an original signature of the appraiser. SPECIAL LIMITING CONDITIONS This appreisal is not a home inspection and Me appaiser is nU aUing as home inspector when preparing the repon. The intendetl user/client has the dgM to have the home InapeUetl by a Drofeeslonal home inspector. When performing Me inspection M Mie property, Me appraiser visually observed areas Met ware readity accessible. The appafser is not required to disturb or move anything that obstmcta access or visibility. The inspection is nU technically ezhauative. The inspecfion does not ogar warranties or guarantees of any kintl. The appraiser is nU a home or emlronmerrtal inspector. The apprelaer provides an opinion of value. The appraisal tlces not guarantee that the property is hee of detects or environmental problems. The appaiser performs an inspection of vlaible and accessible areas only. If the property is sold, Mis appraisal is aubjeU to eafiafaUOry inapectlon reports including, but not limited to: wood iMestation, building inspections, water testing, septic cenificetlon, etc. DEFINITION OF MARKET VALUE The Oefinhlon of Market Value "is from reguletlona published by fetlerel regulatory agencies pursuant to Title XI of the Flnandal InstitMigns Raforrn, Recovery, and Enforcement AU (FIRREA) M 7988 between Juty 5, 1990, and August 24, 1990, by the Federel Reserve System (FRS), National Cretlit Union Adminiatre8on (NCUA), Federel Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), end the Office U Comptroller M the Currency (OCC). Thin tlefinkion ie also referencetl in regulations jointly published by the OCC, OTS, FRS, end FDIC on June 7, 1994, antl in Me Interagency Appraisal and Evaluation Guitlelines, tlatetl OUOber 27, 1994, SUPPLEMENTAL CERTIFICATIONS This SUMMARY APPRAISAL REPORT was prepared M' Pamela M. Reitenbach for the ezdusive use of Michael L. Bangs, Esquire, representing the estate of Ronaltl M. Wilson. The intentletl use M this appraisal report is for estate setllement purposes, The information end opinions contained in Mia appreleal set forts the eppreiaels hest jutlgement in light M Me in(grmelion available at the time of the preparation of Mia repon. Any use of this appraisal by any other parson or entity, or any Form TADD- ^WInTOTAL' apDrdsal sdhraro by a la motle, Inc. -1-800.pUMODE The aubjeU property is served by an on-site well and sapfic system. Private wells and septic systems are typical of the area and would not have an adverse effect on the marketability of Me aubjeU. This appraisal assumes boM Me well and septic system are in working order. File No, 08144 Page #6 reliance or dedslons based on this appaisal are the sole responsibility and at the sole dsk of the third party. Ms. Rekenbach accepts no responsibility for damages suffered by any third party, as a result d reliance on c~ decisions made ar adions taken based an this report. In my opinion the reasonable exposure 8me linked to the value opinion is 180+/-days. I further certify that, to the beat of my knowledge and belief: - The statements d tad in this report are true and correct. - The reported analyses, opinions, and conduaiona are limited only by Me reported assumpdons end limiting corMitiona, and are my personal, impartial, and unbiased professional anatyaea, opinions and conclusions. - I have no present or prospective IMereat in the property that is the cubjed d this report, and no personal imerest will reaped to the parties involved. asslgnment.have no bias with respect to the property that ie the aubjed of this report or to the pardea involved with this - My engagement in this assignmam was not centingent upon developing or reportirg predetermined results - My compensafion for completing this asefgnment is nd contingem upon the tlevebpmed or reporfing of a predetermined value or tliredlon in value that favors the cause of the Giant, the amount of the value opinion, Me attainment of a s8puleted result, or Me occurrence of a subsequent evem diredty related to the Intended use of this appraisal. - My analyses, opinions and condusions were developed, and Chia report has bear: prepared in conformity with the Uniform Standards of Professional Predice. - No one provided eignificent professional assistance to the person signing this report - Pamela M. Reitenbach personally inapedetl the subjed. Pamela M. Reitenbech PA Stall Certified G~enere~l Real E,state~Appreiser G"iL~~V ~ Form TpDO -M'kiTOTAL' eppabtl software M a W mode, Inc. -1.800-ALAMODE File Np 08-144 Pa ¢ #7 1 DEFINRION OF MpRNET YAWE: The most "~~ requkXe k a fair sale, me buyer aM se8er, exh aetln Probable ~ ~~ a po~Y should bdlp M a campetllhre Mid open market under all candttMns delinllbn Is me calsummatlon m a sale as m a apecMed dale and m~ty and asSUminA Me prke k not aNxkd by uMUe atlmulus. Implictt M mis Nd^.~Y motlvaled; (2) ham partlas Me well ImamM a well adNSM, aM eacsh actlnp Mewhal he cpnaMers MMe ovm ba~Mimest (~ayrea5anbaMe tlma is aklkwed far emosure M the open ImheL (4) paymem rs made In terms of cash in U.S. doXare or in knits b Iinanckl artMgmnmds canparoble thereto; and (5) the pdsw represems ma namwl conaltleretlon to Xw propety spM unaMemed by spxkl a creatlro Anancing or sales corroesslons' grametl by anyone assoclared wtth me sale. Adpahnams k me camparehles must be made iw special pr creatlro Xnanchlg or sake wnceaskms. Np adpsmwms are necessary fa mole costs whkh are namally paM bl sellers u a resole al tradtlbn a law In a medwt Mea; mesa tsars am reMlly MemXlahk ahroe th seder pays these tale M vhNeBy aX asks transactlans. SPeek1 or creatlro ilnMroXlg M~ustmertls can he made ip Ne carpamble property by canpadsans k 9naneing kms phered by a mhd party InstlbMSiM lender mm Is trot already Inrohred In me ProPwty pr transasdkn. Any Mwsmwm shoud rM he calculated pn a mxhankel ddkr fa ddlar cost of Xre ilnancir~g or conassipn but Me doNM amoum of any M~usMem shauM approdmak me nwdwl's reactlpn tp dre ryp¢pc~ or concesskns based on the appaiser's pdgemem. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINRENT AND LIMRINR CONDITIONS: The apprekeYs ceNXCadon that appears In the appraisal report 15 suhkct to 9w idlowing coMXbns: 1. Tha apprNSm wIX nm M resPonalMe M madras al a legal nature Ma[ allxt eXMr tln WopertY 6eMg apprelsetl or me tlXe re L The appralsm assumes ma the tltle Is goM and mMkekMe and tlreMae, wXl not render arty opinions abort dw tltle. The aaperty Is aDPrekM m the basis a h DMn9 untlm responsible owmrship. 2. The appraiser has provided a sketch In me apprasal sport to slaw approdmak dhrwrlakns a tlw Improvmmrlk aM me sketch is irrolutleU qtly k assist tlw reader al the report in visuaridng the property and underSWd'mg the appaleer'a deNmNnatlon of Xs alto. . mTM ap~ r has erarrdned the avaXade Xppd maps that ere provMed by tlro PoderW Emegpncy Management Agency (a atlror data sources) and has np1M ro guarMdees, express a impllM~ragardhg mk dekmlinatlonn ro Mentlged SpeGal Flats HataN Area. Because tlro appralsm Is not a surveys, he or she makes so hero been madarohefo hand. tese~y ar appeM M court because he a she made an appalaW of the property M questlon, umess specXk arrangemmXS tp do 5. the apprMSm has estlmMM th value m me IoM In me coat approach m Xa highest and bast use and tlw hnprovemmlk at melr comdbukry value. These separek roluatlons N me lantl aM improvemems must not M used In cpn~une8an wXh any alhm apprebal and are Invalid X may am so used. 6. The appMSm has nmM In the appraisal repot ary adrorse cpntlltlons (such as, medM repalre depreGatlpn, the presents of hamrdaus wastes lopc suhsMnces, etc.) observM dudnp tlw inspectlan of me suhpc[ properly a that he a she became aware of during the namg researoh invdved In pertarMrig Xw apprasal. Unless amarvdse s1aIM in the appnkal reps[ Xre appreism has np Imovdedpe W any hMden or unalgsem caMiBons N Bro prppmly or adverse enviroaiwmal conditlpns (inclutlMg me presence al haaNOUS woks, toldc substances, etc,) nits would mal¢ the propwy mare or less valuable, aM has assumes mat (here Ma no such cpnditlpna aM malws rro 9uerenkes or wanMNes, myress a IMAM, roparding me coMXbn a the property. The ism w10 not ba responsible fa any such coMitlons tlM do edm or for airy engineedng a testlnp mat MgM M required b discover whams such caMitlons east Because ma appalser Is na an e~mt in the 11eM a emlronmenml hazards, me appMSal apart must na be considered as an enugpnmemal assessmem a Xw property, 7. ma appMSm abtaMM tlw Impmlatlon, estlmaks, aM apinkns tliM were e~ressM In tlw apprasal report from sauroes ms M or she considers ro he rekabk aM he8eves ream to h true and corms The apprWsm does not assume responslMlity Ipr tlw accuracy m such Items mm were IumishM by other ponies. 8. The appraiser will not tlisclose the conkh m me apprMSM sport swept a6 provMed mr In me UnXorm Standaros m Prpfesslonal Appraisal Precace. 9. the apprakw Ass basetl his s her appraisal sport aM vahMMn cpnckslan to an apprelsM nits Is subbm tp satlslampry canpletlpn, repairs, ar atteretlons an Xe assumptlon that canplatlon a ma Mproromems wIM he pertomwtl M a wakmanlXw manner. 10. The appraism must prowtle his a hm pna wdhen carsem Oelae tlw lalda/cXern speclflad in the aDPralsal mpon can dlsMbuk me appraisal report (kroMdMg wncMSlans whom Ne prppmlyrMg& IS ~a~~k~znw~Y and prpleselanal deslgnatloas, and refeiences tp airy prolesslonal appraisal orAarnzadpis s dre Ilrtn wah which me ) yone amer man me barower, ma Insurer, canauXank; prohssbnal appraisal orpam7abons; any akk or letleral mOnAaAaa or Xs successors and assigns; the mortgage m the United States a any stab or the Oismm m Calumbk; e ty a~p~ 9narrolal InstlWtlon; s any tlepartrnem, agency, pr InshumemaAty cdkclian pr apatlep service(s) wmroa hawn9 ro oMain th apprels ~ k~/mom may dlshlbule the Dmpady tlescdptlon section a Xw raper Doty k tlam be obkMM helps th appaisal can 6e canro b ~ Nnlhan c~em' ~ apprMSer's wrMlen cpnsent antl ~IprovM must also Yed Y amypne to tlw pub0c mrouph adromslnA. public rwatlons, news, sales, a omm medk. ketlNe Mac Fare 439 8-93 Pape 1 a 2 Fannie Mae Form 100186-93 Form pCfl-^WInTOTAL' Panicle fleAea#ach appraisal software by a la mode. Inc. -1-Bop-pLAM00E J - Fk No. OB-194 Pa a 9<B APPRAISER'S CERTIFICATION: The Appraser cemfies and sprees mal: '~ 1. I have reseamhetl ma suhect marlcet sea and have selected a mNdmum d mree recem sales m prepertles most similar ana Poamae ro me subject Property for consmeratlan in the sales compadwn anaysls aM here made a daNa adjustlrem whm appropdak n retlecd ma market reactlon to moss hams a slgnNlcam vadatlon. tl a sipntlicard tlem In a comparable property Is supeda ro, a more lawmbk man, me suhect properly I have made a nepatlre aljusmwm ro reduw me adjusad sales pdce al me compaabk and, N a slpmhcam tlem m a wnlPaabb WePeerty Is hderbr ro, a less lavorehle man pre subjea preperty, I have made a paatlYE adjasawm ro krcroasE mB adjashd SaE3 pdce m tlw CIXIIPaabe. 2. I have ttlan Ndo cwsNkretlw the lamas met have an Impaa an vales In my derehpmwt m me estlmek a market value In me appalsa report. I have na kwwlnpry wfihheM airy signmcad Inhnmatlon ham me apprasa report aM I halere, n me heal n mY Imomedge, ma all statemems arq hdormatlon k me appalsal report are tore and cares. 3. i skk0 k me appraisal report Dory my own pemwal, urr6lased, and pmksalanal anaysk, ognkns, antl conekslans, which an! subRm ably ro me camnpem and Ilmltlng coaddona specNled ro mis farm. 4. I have w preaem a prospectlre mkrest n the properly mat le me sublea ro mle regal, and I have w Preaerd a prapectlre personal Imerest a Alas with respect ro tlw patlcipmds In me transactlen, I did not base, atlher pWary a wn4leklY, my awtyak soda me estlmak at marlat value In me apprelea regal on me race, cokr, reNgron, sex, harMkap, loops staas, a natlona orgkr of eNlar me prespectlre awnas or occupads m the subect Propery a a the presem owmre a owupada of tlw prepemes In me dcimry of me wbjea preperry. 5. I have no preaem or catlemplam fuNro Imeresl m tlk subject propery, ark rrotlha my culrem or funre emaoylrwm nor my wmpwsatlw for pertwang mk appraisal Is comingem on the apprasad vales of me property. 6. i was not required ro report a predekrnrirwd vales a dkectlon In value mat favors me cause m me cllem a any relaled party, tlw artwum m the value estlmate, the attakxnem a a specttk rosuM, or me owurrawe of a eubsequad erem In ama ro recaps my cagnnsalron soya mploymad for palomNng me apprasal. I did not base me appaisa report an a requesk0 mklmum valuatlon, a apecNk veluatlon, ame rroed m approve a specmc mapege loan. 7. I pertwred mis ~pralsa m conlamtly wNh me NNlam Shndads a Pmfenbna Approka Prectlce ma ware alopled arM pmmulgakd by~me Approkal sMntlams Beam a The Appraisal Foundatlan and mat were M pkce re of ma elleNYe dale of mk apprasa, wtlh the exceptlon m the departure provision m mdse SdMams, wMch does wt apply. I aclmavAedpe mat M estlmae a a roesorrafle tlme for erasure m me open market Is a wMNlon In the demdNw m madret value and me estlmak I derebped Is consiakm wtlh ma merketlrg tlme noted k the neiFrbortwod sectlw of mk report unless I have alherwise stated In me recwclNatlon sectlw. B. I bare maryl bare npkdme Inlerta and eaeda areas of me subect property and ma emeda m aN prepemes Nsled as canpambles in me appraisal regal. I IuMa arty apparem a nroxvr adverse caratlbns m me eubjea i wclntly m the subjem prgwrry m whkh I am awes and here m~e adpsbrems fa dwae adv~ersa mndpbo M e aubjea she, a on any stte within dw Imnwdka I had market evmenro ro supportmem. I have also conmremed whom me ellecl of me adreree cwdtlws w me madaabN oaf ma subs P<epertY value ro me erdem mat ttY he Property. 9. I personaay prepaM all wwiuslars and oplniws sham tlw real eagle ma wars sa foM In ma apprasal report. tl I relled on sigrNAcam pMessknal assistance from airy IMlvitlua or Indiwdllak N me pertarmance m the aPPraaa a tlw preparatlon m me appraisal report, I have named such Individuals) and dlscksed me spxmc tasks pertomwtl by them in me rocarcilktlw sectlon al mle apprasa report. I cemry ma any IMividua sa named Is qualtlied ro pMarm me tasks. I Aare not autlwdaed anywe ro make a change ro any ttem In ma reWR meraore, N an unaulhodred chaps is made ro me appmisa report, I will dke no responslblMry far tt. SUPERVISORY APPRAIBER'S CERTIFICATION: N a supaMwry opposer slprwO me apprelsa report, he or sM cemfies and apses mat I tllrectry supeMSa the appraea who prepared me appalsa report, Aare ravlewed me apprasa report, spree wkh me stakmams aid conausions a me apprelsa, spree n be horrid byMe appraser's wrtlllcatlom numbered 4 mmuph 7 anus, Md an halerlg lull reaponsmltlry la me appraisal and me appraisal report. ADDRESS OF PROPERTY APPRAISED: toz5 Concord Lana IckesDUm, PA 17037 APPRAISER: ~ ~ BUPERYISORY APPRAISER (Dory If rognlro0): S9nAl( r. -~yc' ~L~LJC/~ Name. Pamela M. Reilenhech, PA Cerdfied General RE r,pralae sgnaum: Name: '-_-- Oak Signed: January 9 2009 pate signed: ----- State GertlNCatlw w: GA001804 State CemNCatlon 0: -_. --- -- a Sfak Lkense #: _ ~ ~- Skk: PA ar Sfaa Liwnse ~: --- F~IIaWn Dale a CemNCatlan or Lkense: June 30 2009 _ _ _____ ~~ - - E>miratlon Doe a Certtllcatlon a License: I~ j pid [ _j pld Na mapect Progeny Fredde Mac Form 439 693 Pape 2 of 2 ~-- Farmle Mae Form 1 W4B 693 Fam ACq -'WInTOTAL" aOPreka sohwaro by a la more, Inc. -1-906ALAMODE Fik N_y„08.143 Papa Ml APPRAISAL OF REAL PROPERTY LOCATED AT: Liberty Valley ROatl Northeast Matlison Tovmehip, Peny County Iokesburg, PA 17037 FOR: Mlcheel L. Sanga 429 SouN 181h Street Camp Hill, PA 17101 AS OF: November 12, 2005; Data o/ Deets M Ronaltl M. Wilson BY: Pamela M. Raitenbach Pa CertlSed Cenarel Real Estate Appreixr Pemal9 M. Reitenbech, INC. 5113 Circle Drive Hanisburg, PA 17112 fam 0A5-'WInTOTAL' apOmisal sollware by a la mode, Mc. -1-8W-ALAMODE Flle No. _08-143 ~e #2 January 9, 2009 Mr. Michael L. Bangs, Esquire Bangs Law Office 429 South 18th Street Camp Hill, PA 17011 RE: Estate of Ronald M. Wilson Liberty Valley Road (97.41 Acres), Tax Parcel # 141,079.00015.000 Northeast Madison Township[, Peny County Ickesburg, PA 17037 Dear Mr. Bangs: Pursuant to your request, I have prepared a Summary Land Appraisal Report for the property referenced above. The accompanying report is based on a site inspection, investigation of the subject neighborhood area of influence, and review of sales data for simNar properties. This appraisal has been made with particular attention paid tc the applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The retrospective market value contusion stated herein is as o! the date of death of Ronald M. Wilson, on November 12, 2006; as stated in the body of the appraisal and contingent upon the certifications and limiting conditions attached. The date of inspection was December 18, 2008. Please do not hesitate to contact me, if I can be of additional service to you. Respectfully, Pamela M. Reftenbach PA Certified General Real Estate Appraiser Form OCVN-°WInTOTAL' appraisal software by a la made, inc. -1-B00-ALAMOOE LAND APPRAISAL REPORT Rlp Na o9-7.43 Paae M3 Flb No. 06-743 Bonoeer NA -__-.- _ Census TraQ Atltlerda Map Reference NA - - _ Plopetry Address Libe_ - ..._ rty_Vallev Roatl _ _ _ CMy Ickesburo _ County Perrv State PA _ Zip Cede 17037 -- Lepal DascrAnbn DeeO Book 02007. Pace 09130 Tex Parcel # 741 079.00-015.OW - Sale Prke S NA Oate of Sale_NA Loan Tenn NA yrs. PropeM fliphh Appraised ~" Fee ;Leasehold I De MlMmis PUO AcMal Heal Estate Tams $ 159.61 (yr) Loan charges m be pall by selbr S NA Other sobs rnmasslons NA LerMer/Oflem Michael L. Benps Address 429 Sadh 16m Street Camp Hill PA 17101 OceupaM Vacant _ pppralser Pamela M. Reltenbach mswMbns to Appraiser Provide the ~ntentled user/Giant with en inion of there iva market value of the sub' ct as of the Date of Death of Ronald M. Wilson on November 12 2008 . Lcea6on Uman Suburban floral BuIN W !Over 75% ~ ] 25%N 75% Good Avg. Fair Poor Under TS% E _ mploymem Stebllky i Growm Rffie J ]Fully Oev. ~ ~ Rapid [J Shady ~I Slow Comenbnce to Employment i i i, ~xI PropeM Values ; Ineeaslnq ~ Stable ^ Oecllnlrlg Canvenbnceh Shopping , 1 '~' ! D - _ emaldSupPry I_- I Shormpe ~ In Balance ^ Oversupply Canvenlellr4 N Schools I '~'~ ~ [ j 1 Madwhig Time _ Under 3 Mos. ~ 4.6 Mos. ^ Over fi Mos. Adequacy vl PuNic Transponatlan ~ ' - ~, P resemtamUSe 40%1Famlry _%2-4 FNMly _%Aph. _%Centlo _%Canmemla Recreatlonal Facigtles ~ 1 ~ -1 _%Indusmal 80%VacaM _% Atlequacym UAlitles -'~ ~ 'i ~~ Cha In Present Land Use NN Likely ^ Ukety (`) ~] T~Jng Race (`( Pro rt C tlMl ~ - pe y ampa lry ~ i i ` ( ) From To PMectlpn ham Debimerrtal Cantlmans ~,' ~ !. -j ProdominaM Occupancy x Owner ^ Tenarrt Ofi %V M -' ana Polbe and Flre ProNCAan , ~ ~ _,, Slrpb Family Pdce pangs $ 5_ 0`.000 b S 250 000+ PretlaMnwltVMua $ 160.000«/- General APPearerme M ProPeNes I ~ ~ [ ~ Si _ ngle Pantry Age New yrs. to 100+ yrs. Retlaminam Age 40+/- Yrs. APPeN to Markel ~ ', I Comments inclutlbg those faclare, favareNe or uMavarebb, afieclNlp melkehNlNy (e.g. puhb parNS, schools, view, nabs): The neiahborhood'e (orated' r l ura Normeaet Medieon Townahio_ The aubiaet a6ame evereoe exeea t all the nemesarv suooort'no fadgte includirg aMools shop iP ng star! d f ems an oneet IaMa. - --~-- -- DlmemNvs Please see enclosed Level De vioti 97.41 Auea Sq. R. or Acros ~, CornerLb 2oning chsaNlcatlon Northeast Medieon Townehi dose rrot havino on' ' o Proaem Impmvamems i _: do ~ da rwt cordclm m zoning regulatlans HlgheM and best use ~ Present use I, ]Other {spec Publb Omar (Oascnba) OFF SOE IMPIaOVEMENTS Topo Rollirp/Steeo --- _____ Elec. ~' Sheet Access ~ PuNlc ^ PNVam Size Above avereae Gas I Surtace Macadam '- --- Shape~ular _ Water ~_ _ Maintenance '$Q Pu blb [~ PdvaN New Mounteina/Vallev/Creek _ San. Sewer ~ ~ Stem Sewer [ ] Curt/GUthr Drainage Appeere Adeouate ---_--. _ Underground Ebct 8 Tel j_j SldewalN_ _ ~] Street l~ tithe -_- --- propenybubelne NUD NYMNMd 6peclel RandXmNAee7 j !NO ~Ys C -_ annenh Qevaable a unbaorehb mcbang any apparent aMwae easements, mttoechmeras, a ztlwr amwtt cmdeme): Standam easements for utilHies There are no . known or a Brent adverse easements enaoachmenta or conditions pled (See Atlde dal 7M intlerapwd has redwd mne ratan saes a pmpentee most amlla ant prodmae to aajad ant has conatlered oleos b M madwt enayas. the tlesaptlm Includes a tleaa atlyrsbnwn aaettlnp nwlMa mactlm ro mow Ibms a apliACan veAaron baeeen me suged and cm9aalle ra e lb n r s. P p a apaerant lam In tlw naryaaae 1 Po a mae tamabb man roe subpa Papeny, a minus (-) adkamem Is me0e mug reaam me wacaee vaue N PoPenY s supeda aaNe I im ~ 6 a ~ ~ In me roll l l bl g s a ovea a ro a ass e men me subject psaperty, a plus (+) adjustment Is made mus IncreaslnA me Indicated value M me subk nEM Address Liberty Va SUBJECT PflOPEATV lley Road COMPMABLE N0.1 869 Knisley Hill Roatl COMPARABLE N0.2 _ COMPARABLE NO 3 Idcesbu PA 77037 Milleretovm PA 17082 225 Olcefenoke Roatl New Bloomfield PA 17066 295 Pine Hill Road M d Sub _ . 9.25 miles NE 15.72 miles E a sville PA 77053 17.20 miles SE s Pdca Sek Pdce NA Nq 7995 192 000 2 774 2 278 D Sau Ooh of Sala am Ins ct P. Records DESfRIPTION Grantee T Public Become ESCflI 424 000 Grantee T Public Rewms 170 000 MLS: AcenP Crthse Townehi TNre AdjuaMent Nq PfION + - pd st 3-29-2007 DESCRN41 N + - A ust OESCRIPIION + - $~usl. Lae on Rural - Rural ~ S-09-2008 _. Rual (78-08-2007 _ _ S bw __ T 97.41 AUMinsNVtla kollin /g Steeo 88.20 Ac /E ual R lli /S ' 152.82 A L /E _ -550 Rural____ 78.65 AcrE -~ Access __. Public Road o n tee ~ ROW ~ Rollin Btee ~ -'-' Ralli /Stee - -~----- WINes - None +100 N Public ROad _ __ ROW _ +110 ~ - _ .. _ one None _ None ----- - -- -- SMes a pnarwhlg NA Cash/DOM Unk Canv/DOM 241 _~-- - -- Caneessbns '~ Conv/DOM 427 None -~ None None -___ Nei Atl. ntal - - _ _ _ _ __ Mldcehd Value + 700 + - -550 - + - 110 al &ubya ~` 2085 2 224 2 328 Coranents on Mental Data: Resales ofpropertiea eim'lar In s ie were Iim'tetl The closed sales were considered to be the b t ' es available. Ad uebnenta were based on market extramfons and/or I Opemem Current market conditions tlo not support a time adjustment Sales #2 wa d' s a usted for difference in site. Sale # 3 atthouph sl OhUV smaller in size vour aporeiser has no hiskric data to support (See Adtlendai Commemsand Condkbns M A nisa: All b ' - pp wm~are b one a we obta ned fro the Pem Co ntv Ta Assessment Recoms aid assumed as accurate. Other nor sales or com erabb pro N p ce es occurred m re the one veer aoo No warrem o(Mis appraisal is 91ven or ImQietl. Recent hanskr of the suJecl was between related Partroe and not viewed as a anus length ire aecton The subject fs not current listed for sale nor under an aaraemant of eels. Rnal Recensllhtlon: It is my opmiOn that the market Vllue for the aubiect props is S2 09~r ecre~7.41 acres = $204 074 y205 000 d d S , roun e . ee addermej,_ ~ ! ak . N alNNeq M !plaeer rwslewrY Y !! November 12_2008 h be $ 205 000-___-_ amela M. Raitenbach PA Certified General Real Estate Aopreisar [1 Did ~ Did Not Physically Inspect Pmparry er s ~ Review cer B Icahk ~ Pameh fleaenbanh Form LNO-'WInTOTAL' appraisal software by a la mode, Inc. - 7-800-ALAMOOE File No,Otl-143 P_ege_g4 The subject property is part of census tract 25420-0306.01. Real Estate Taxes Cont'd The subject property is currently assessed under Act 319, Pennsylvania Farm land Forest Assessment Act. The Clean antl Green Act is a state law passed in 1974 mat alkwrs land parcels of ten acres or more, which are devoted to agricultural and forest land use, to be assessed at value for that use ramer than "fair market value". The Clean and Green Act benefits only me land portion of me assessment. The values of the residence and farm buildings are not affected by me Clean and Green Act. When a property is withdrawn from mis program for an alternative use, back taxes are owed, along with interest. Site. Confd The majority of me property is located in flood zone C which is areas of minimal floodmg. The subject is bi-sected by a stream which runs through the properly, please sae enclosed flood map. Areas along me stream are located in Flood zone A which are classified as areas od 100.year flood. The subject properly declines from north to south with steeper terrain along me northern portion of the tract. Sales Comcenson Analysis -Summary of Sales omoarison Aooroa h en adjustment for size. All cemparebles are sales of mountain ground. Note: It was necessary for the appraiser to widen me market search to obtain cempembles with similar site charecteristics and sale dates refleebve of current market conditions. Based on appraisal practice with emphasis placed on weghting the elements of comparison, me sales chosen represent the besTindicetion of the sutiject current market value. In the appraiser's opinion, me sales chosen best weigh the elements of comparison, and while the distance from the sutq"act property is important, various factors within the elements of comparison require a wider radius search. Greatest weight given to Sale #1 which is located closer tome subject. Final Reconciliation Cont'd~ The opinion of market value conclusion stated herein is as of the sate of death of Ronald M. Wilson on November 12, 2008, as stated in the body of this appraisal report and contingent upon me certifications and limiting conditions attached. The date of inspection was December 18, 2008. The opinion of market value stated within does not include any timber value that may be present on the property. Your appraiser is not an expert in timber valuation and recommend an expert in this area be contactetl. Scace Of Work Observation of the subject property. Review of Party County Public RecoMS and Central Penn Multi-List, Inc. records. Review the county tax online information, county tax map, zoning, antl FEMA fkxxl maps. Verifying, comparable land sale information with broker, agent, seller or buyer. Discussions with county tax assessment and Northeast Madison Township personnel. Dioital Sinature The tligital signature used on this report is an exact replica of the appraiser's actual signature. The digital signature has not been altered and is downloaded from the program by the appraiser. The digital signature is password protected to avoid improper usage. The digest signature shoukl be considered equaFto an original signature of me appraiser. DEFINITION OF MARKET VALUE The definition of Market Value "is from regulations published b1' federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federel Deposit Insurance Corporation (FDIC), me Office of Thrift Supervision (OTS), and me Office of Comptroller of the Currency (OGC). This definition is also referenced in regulations joinfly published by the OCC, OTS, FRS, and FDIC on June 7, 1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27, 1994. ,SUPPLEMENTAL CERTIFI ATION This SUMMARY LAND APPRAISAL REPORT was prepared by Pamela M. Reitenbach for the exclusive use of Michael L. Bangs, Esquire, representing the estate of Ronald M. Wilson. The intended use of mis appraisal report is for estate settlement purposes. The information and opinions contained in mis appraisal set forth the appraisers best judgement in light of the information available at the time of the preparation of thib report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on mis appraisal are the sole responsibility and at the sole risk of me third party. Ms. Reitenbach accepts no responsibility for damages suffered Form TADD-'WInTOTAL" appralsa sollwara by a h motle, Inc. -1-300.ALAMODE. Census Tract. Cont'd Supplemental Addendum Riene.oe-tai Acrrowar/Cfient NA s Liben Valle Road C _ICkesbum _ CoutlN pant/ Shah PA ZID Code 17037 Lender Michael L. Bans _-" oy any tnlro party, as a result cf reliance on or tlecisbns matle or actions taken based on this report. In my opinion the reasonable exposure time linked to the value opinion is 180+/-days. I further certify that, to the best of my knowledge and belief: - The statements of fact in this report are true and correct. - The reported analyses, opinons, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professonal analyses, opinions and conclusions. - I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon devebping 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 client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly tabled to the intended use of this appraisal. - My analyses, opinions end wnclusions were devebped, and this report has been prepared in conformity with the Uniform Standards of Professional Practice. No one provided significant professional assistance to the person signing this report. Pamela M. Reitenbach personally inspected the subject. Pamela M. Reitenbach PA State Certfied Generel Real Estate Appreiser Fenn 7AOD - M1nT0TFL' aowalaa sokwae 6y a la mode, Inc. -1 ~800.gLAM00E .A------ ' Fib N_o. 08:143(Pag!! DEFINRION OF MARKET VALUE: Tha most prpbahle Ddn whbh a property should bArp In a canperypve and open market under all cantlltlans requlspe ro a late sale, me buyer antl selbr, each xtlng pmdaNy, pnowledgeahly and essumkg me dellMtlon Is me carrsummatlpn m a sale as of a speclped date ant pre PAce is not aflected by undue stlmulus. Ingllctt In mis rypkally nptlvatetl; (2) hmA parties are waft IlApmwtl a wep advised, and P~ hkA ~ ~ hom seller ro buyx under contlmwis whereby: (1) buyer and selbr as for exposure m me open market; (4) paymem Is made In terms of cash In U.S. tldlarsl a bane olsflnanclal amm ama,,~co t (3) a reasonable tlme Is wlowM me sabms me menial consberatlon for me Property add unaNected by speGal a crtatlve flnaxdng a sales cannssbns* gramedb bymenyroneasso5ciahd pwtlh *Aejustrnems ro me eamparahks must be made fa spabl or creatlve flnenclrp or sales comesslons. No adjustrnems am necessary sin ~Me s~ whkh ~ normally paid by sepers es a reaup a tredpbn a kw In a market area; mesa costs are reatlHy itlemnlable pays mesa cosro in vhroalty ap asks traneactlans. $palal a croatlve rynaming atlWstlnents can ba made to me cpr~arable property by campalsons ro flnamlrp krms ollaad by a mkd pally Insmutlwal tenter mat !s not already Invdved in me property or transactlon. Any adpsmiait should na De calculried an a mechanical dollar for dope coal of me rynambg a concessbn M me ddlaz amount of any adlusmwm staultl approdmate me makeCe reaclbn ro me Mancing a nmesslons based on me appraiser's Wdgemam, STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINDENi AND LIMITING CONDRIONS: The appraiser's certpkalbn ma appears In pre appralsw apart is subect ro me rolbwing caMtliww: t. Tha appraiser will no( ba msponsmla fa matters of a legal mrore mat alka ettMr th prgndy bekq apprabed or me tltle ro h. The appraiser assumes mat the tips P goad ant maketeae and, merobra, wiry mt rends arty opinions ffiout me tltle, The property Is appralsetl on me heals h tt bekq abler respansble awnershi 2. The appraiser has provided a skaroh in ma appraisal report ro show approdmale dimenslans a me Improvemems orb me sketch k Inclutled ably ro assist me reader a th report in visuahdrg me property and uMerahndbg me appraisers rbtemYmtlon of Its aim, 3. The appaser has exambed me available Hood maps mat ae provided by me federal Emagency Mamgamem Agency (a ghat doh spurns) and has mte0 In me appraisal report whams ma subject atla Is located In an Hemmed Special Flmd Retard Area. Because me appaser Is na a surveyor, he or she males no guaanlees, e~gxass ar impped, regaroing mis dekrtnlnaHon. 4. The appraiser will not glue testlmony or appear In couA because he ar she made an appraisal N me propery In questlon, unless specnlc amangemems to tla so have Dean made twfaehand. 5. The appraiser has estlmabd me value W me land k tlw cost approach at Lv highest arp bast use and ma knprovemerlk at male mmrihdary value. These nlurab valuations a me Wd and improvemame must na he used k conWnctlon wtlh any Omar appraisal and ae Invalid n may are so usetl. 6. The appraise has notetl m me appraisal report any adverse mlMtlbns (ouch as. rwetled repairs, tleprecktlon, me presence M hazardous wastes, rock substances, eh.) observed tluArp me bapectlon of the sublart properly a met M a ant became aware a durrog me normal research Invdved in Perlorri4ig the appraisal. Unless aherwise stahtl In me appraisal repot, me appraser has no ImovAedge b cry hidden a unapparem condmons of the property a adverse envhonmenlal niltlllbns gmlutllnp me presence a hazardous wastes, robc suhshnces, ero.) mat wouk make me property mae ar lass valuahe, and has assumed mat mere are m such contlltlons ant makes no guaraAees a wamaMea, egaess a irrylied, regardpg me cpndmon of ma Properly, The appraise wNl not be responsible /a any such niMniww mat ~ edst a for any engkwerkg a bstlng mat mqM bra roqulred ro discover whether such contlmans exist. Because ma appraiser Is not an eat In me ryeM of enukanrrwmal hazards, me appasal report must na 6e considered as an envkonmemm assessmem of me property. 7. The appralsar obi5hretl me Infarmatlon, estlmabs, antl opinions mat warm amressed in ma appraisal report from sources mat ha or she consitlere to be rNlahk and believes Them b be hue and conem. The appraiser does ram assume responsiblltty fa the anuracy N such hems mat wee famished by otlar partles. 8. The appraiser wIH not tllscbse me cameras of the appraisal sport elarept as provbetl for In me Uniform SrandaNs al professional Appraisal Practlce. $. The appraiser has based his a ha appraisal report and varoatlon comroslan fa an appralsel met Is subjectro sarysfaclay campleryon, repahs, or alteratlons on me assumptlan mat compktlorl a me Improvemems wiry Ga pedomwtl In a woAonamike manner. 10. The appraiser must provke his or her Ada wmten consem belae me lender/cllem specbled k me appraisal report can disMbule me appraisal report Qrroludmp cancroslpns oboe ma property value, me appraiser's bentlly and proressbnal tleslgnatlons, aid Macerates ro airy prplesslonal appraisal organizatlans a me Ilan wlm whbh me apPr415er Is assochtetl) ro anyone Omer man me mrrower, tlw nwrtgagae or Its sunessprs ant assigns; me nwrtgage Insurer, consuttank; pMessbnM appraisal aganizamns; any srate ar federapy approved mranclal Instlrotlon; or any depamnent agency, or Inshumemally al tlw lgdred Shks ar anY state a me District a Columbia; except mat me kMar/cgem maY distribute me property descAptlan sectlon a ma report only to doh capectlon ar reWmng seMCe(s) wnhom havkg ro obhln me appraisers pAa wmterr cmaem. The appraisaa wmten carsent ant approval must also be abtekwd belay tlw appraisal can be conveyed by anyone ro me publb mrough advemsing, puhllc relatlons, news, sales, or Omer metlla. Freddie Mac farm 439 fi-93 Pape 1 a 2 - Fannk Mae Form 10046 fi-93 Form ACH-M1VInTOTAI' Parwk Fellenhach aPDraisal soMmre by a la made, Inc. -1~800.ALAMODE ~,_._._. ' [File Na. 0&143 Pa a #7 APPRAISER'8 CERTIFICATION: Tha Appauer urtnles and apreas mob 1. I have asearchetl ma suhjeG market aroa arM have seleGed a mWlrAlm G mree record sales G propeNes most smdla. and protlmau ro me suhjeG propery fa cansManun m me sales compadsan analysis ant hen made a ddlar adjusmlNd when appropdare ro reAaG me merkn reactlon to mdse Items a signnicarrt vadatlon. n a Ggnincem nom In a coripareble properly Is superior ro, a moro lavorebn man, ma subect properly, I lave made a nepatlve atlWsmiem ro reduce me atlpsntl sales price G me cpmpaaGe antl, tt a synmcam Item In a compaahn poPertY Is IMabr to, a less lavoraree man me subjeG property, t have made a posPon adjusanem ro Incroase me adWared sales plea G me campa2ble. 2. I teen Marl IGO amalderotlon me nGOrs ma hen an ImpeG an value In my devekpmem of me eatlman a market value m me apprGeal repot. I have irol Imowirpty wlmhdd any signttkam Inlamadon /rom the appraisal report ant I belnve, u me hest G my Imowietlpe, mat all staremads and Imamatlan m me appalaal roper as We and cared. 3. I stared in tlx: approLsal spat amy my own personal unbiased, and prolessknal anarysis, opinion, and calcnsrons, whlcA am subjeG onry to me comingem and Nmltln mndMans specnled M mis fem. 4. I have rte presem a prospeGin Immest In me poperty mu Is tlw suhyG ro mis repab antl I teen no pesem orgrospecnn persona Imernt or bias wlm rospeG ro me patlcipems in me hansacdon. I dd not base, emer partleM pr cononMy, my anarysla amps ma estlmah G maket value In nre appraisal report on me ram, color, religbn, saK harMicap, umAlal status, a natlonal origin of eXlwr me proapecnn owners m acupam a ma suOieG propary or G me Pmsam ownere a oaropsms G the propertles In me Ncinny G me subject property. 5. I have no prosem or camemplehtl INUre Inhren in me subjea propety, ant neXMr my currem ar lurore empbymem nor my compensatlon la pafolming mh appreiaG is conmigem an me approlsed vake of tlw propery. 6. I was rM roqulred ro roper a protletemRned value pr dkectlon u value mar hrors tln cause G me GreM m any roekd party, me amoom G me value estlmate. tln ammmem a a specmc resort, a me occurrence a a subsegnm enm m order ro receive my wmpernakn anya xmploymem to pedaming the appraisal. I dM not base the apprelsel report on a requesnd rnnhnum valuadon, a epecmc vanetlon, a the need ro eppove a spedlk mortpege lean, 7. I pertomwd mis appreisal In coMom$y wnh ma Unnarm SurNards G ProNaGOnG Appraisal Prectlce mu wars adopted aiM promugand by me Apprasal SuntlaNa BwM a The Appraisal Pountletlon and urn wars In phce as of me e%ectln date d urn approiao, wim me atteptlon G me depaMro provlbion G mace SuMams, whkh does na apply. I ackrowledge mat an eatlmah G a reasonaGe tlme fa exposuro k ma ppM medal Is a coMnkn In tln detlrdtlon G model value antl the esimpte I developed Ia consisrem wilh me rtwdatlng tlme noted In me neighborhood sectlon G mla report, unless I hen amenvlse snled In me roconcRlatlan secikn. e. I hen pereanany Inapecled me Inhrkr and exhda areas G me subect property ant me esteda G aH propatles Rsletl as comparebbs In me appraisal report, I mdna catlry mat I hen pared any apparom or kmwn atlveree candPoons m me subjea impravemems, an me subjeG site, or on any site wmnn me Immedlare vicinity G the subect poPeM a whkh I am awae antl hen made adWsmrenu fa meae atlvase cpntlmons In my anetysis of me property value ro me eahm mat I had model evkence n support mom. I hen also cpmmerihtl ehoa th ellect al me adnree candMons en tlro madeublRty G th subject property. 9. I pasonally pepaed all cpnclusbns and opubns abput tlw roar eslaa mo were en lorth in me apprasal repot. tt I relied on sgGRcam prolesaronal asslaunce Imm any IndMdual ar IMwMUas In me partomtance G me apprasal a th peparatlon of me appraisal roport, I have named such Indlvldualjs) and tlncbsed me specmc tasks pertained N' mom In me reroncilhtlorl sectlon of urn eppalau report. I certlly mat any Individual so named Is qualtlled ro pedann me usla. I have na wnxarized anyone m make a chage ro any lam In me report mwalae, tt an unaNwdaetl change k made ro me appauG roport, 1 will take iro respanslERlty for h. BUPERY180RT APpRA1SER'8 CERTIFICATIOR: n a supeMsary eppalser slpned me apgaual roport, he a she certlAes end agroes mat aprx Nyhe haunt b fhaser who prepared me appraisal report, hen reviewed tlro appnlsd report apme wlm tlro staumeids and cp~luGOns a me appalser y appalser's cermkatlons numbered 0 mrouph 7 above, ant am uMnp full rosponsibllny to me appreisal and me appraisal rdport. ADDRESS OF PROPERTT APPRAISED: Liberty Venev Roed Iaceabu~, PA 77037 AIpP~aPmrsM~ISE~/R: SUPERYISDRy APPRAISER (only H rsqulretl(: S-~ Signaroro: Name. ~ ~ a M. ReMenbac1 PA CerBfied Generel RE p 'ee Name: - O~h Slpnetl: Januerv 9 2009 Ooh Slgnetl: --- State Catllicatlon #: GA7804 Buro CemRcatlon #: -.-_ --- orSun lkense #~ Sun: PA - a Sute License #: ~ -- EmhatlonOanaCemncatlmorllcanse: 6/30/2009 Score: --~ --- _- E~hatlan Date N CeNncatlon or Lkense~ -- ~ Old ~„~ Oid Not InspeG Property keddk Mac Form 439 6-93 Page 2 a 2 Fannie Mae Form 1004B 693 Fain ACR -•WUTOTAL• appralaal somvae by a u mode, Irm. -1-R00-ALAMODE File sN 05-145 Pa M1 APPRAI8AL OF REAL PROPERTY LOCATED AT: DOncoM Lana Northeast Matlhon Tovmahip, Party Coumy Ickesburg, PA 17037 FOR: Mkheel L. Ben9s 429 South 15th Street Camp Hill, PA 17701 AS OF: November 12, 2005; Dab of DeaN of RonaM M. Wilson BY: Pamela M. ReibnDech Pa Cartfietl General Real Estate Appraiser Pamela M. ReibnDach, INC. 5113 Circle Drive Hanisburg, PA 17112 Farm GAS- WnTOTAL' appraisal soltwae M a to mstle, Inc. -1-800-ALAMODE File Na. 08-145 Pa a #2i January 9, 2009 Mr. Michael L. Bangs, Esquire Bangs Law Office 429 South 18th Street Camp Hill, PA 17011 RE: Estate of Ronald M. Wilson Concord Lane (6.12 Acres), Tax Pamel # 141,080.00084.070 Northeast Madison Township[, Perry County Ickesburg, PA 17037 Dear Mr. Bangs: Pursuant to your request, I have prepared a Summary Land Appraisal Repoli for the property referenced above. The accompanying report is based on a site inspection, investigation of the subject neighborhood area of influence, and review of sales data for similar properties. This appraisal hes been made with particular attention paid to the applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The retrospective market value conclusion stated herein is as of the date of death of Ronald M. Wilson, on November 12, 2008; as stated in the body of the appraisal and contingent upon the certifications and limiting conditions attached. The date of inspection was December 18, 2008. Please do not hesitate to contact me, if I can be of additional service to you. Respectfully, ~~~- Pamela M. Reitenbach PA Certified General Real Estate Appraiser Folm OCVF -'WInTOTAL" appraisal software by a to motle, Inc. -1-800.FLgAlODE LAND APPRAISAL REPORT Barewer NA Census Tract Addenda Map fleference 'Atltlenda Pmpelly Address Concord Lane ___ _..-. - _ City Ickeaburg Caudy Pertv $hla PA _ ZIP Code 77037 _ _ _ _ _ Legal Descdptlan Deed Book 02007 Page 091029 Taz Parcel # 141 OSO 00-084 070 _ ___ _._ ae Prise NA Date d Sale NA Lsen Tarm NA yrs. PNPertY RI hh __ -- -~ d ~! Fee I Leasehdd ', Oe Minimis PUO N Aeha Real Eshk Tams $667.44 _ (yr) Loan charges k be geld by seller $ NA Dprer sales cancesslans LerMer/Clkd Michxl L. Bangs Address. 429 South 18th Stroet Camp Hill PA 17101 _ _ Occupam Vacant Appraiser Pamela M. Reitenbech ksbuctlons h Nppraiser ProvMe the intended uxr/Giant with an o~Zinipn of _ tM retroe Ne market value o/the sub' ae of Me Date of Death of Ronald M. Wileon on November 12 2008. LoceHai I Urban Suburtun qura Gcad Avg. Fair Poor Bulk Up IOror 75% 1]25%h75% ®Under 25% Enpoymem Sddlity I I JQ ' I i Drowm Rah ^ Wlly Dev. [ ;Rapid ^ Steady ~' Slow , _ Conronbnce h Employmam ~ L Forgery Vaues )_! Increasing ~ Shble ^ OeGddng . Conronlence to Shopping I i x i DemanW5uppty 1 Shortage ~ b Bdance [. Oversupply _. Conronieime h Schools D4 I Madakp TNne Under 3 Mos. '~ 4~6 Mos. ^ Over 6 Mos. Adequacy d Podic Transpomapon '' '~. - I 'I ' Resam Land Use _40%1Famlty __%2-/Family %Aph. %Condo _%Canmerda Recreapona Facilmes x I 'i I _%kdushlal 6096 Vacam % - _ Adequacy of UtllMes I ', ! ~Q I I 'i Charge In Rased land Use ~ ~ Nd Likely !_] L$cely (*) ^ Takng Race (') , Ropedy Compatlhlldy (`)Form Ta Rdedbn imm DeBimenml Conemons ~~, '~ ~' I ~~ ) Redomhud Occupancy ~ Owner ^ Tenam 0.5 %Vacalll _ __ Pdlce and fire Protectlon ~ f SlnAle Famay Rice flaipe S 50.000 to $ 250.000+ Preeanlnam Value S 160 000+/~ General Appearance d Forgeries ~ r J ~ Single Famiy Ape New yrs. k 100+ yrs. RedorMnard Ape 40+/_ y15. Appeal to Market i, I ~ ] I,1 Commems Inckdllp those factors, lavaahk a udauouda, aBecarp markehdlBy (e.p. Whlk pants, senors, We w, ndse): The neighborhood's loceted'n rural Northeast Madison Township in the residential neighborhood known as Hentaga Hills The ' suWecl aMOrda aveage access to al_I th e necessa _ au n faUlities mdudino schook shooping state game end Portent lends Dlmensbns Pkax see enGOSeE_ Legal Demotion 8.12 Acres Sq. R. or Acres Comer Lm Zmkq GassiACatlon Northeast MaCisem Township does of havirn zoning Presam Improvemeds [ do J do not camar N i _ m zon ng repulatlans Hl~eat ant best use ] Resem use ~ Opur cl Plotta a with ad oinin ro art due to lade of access _. ___. Pudic Omer (Describe) OFF SITE IMPflOVEMENTS Tope InGines to soulNROllina ___ _ __ Elec. I I _ _ Sheet Access [ Pudlo [ Private $Na Ahove average _ Gas ;Supace Shape lrtegular -_--...._ -__.. Water _ Makhlpnce [] Puhlic ^ RNak Vlew MouMains/Wrrods ~ __ __ _ San. Sewer - ~'~ f__~ Stem Sewer ! J CurlyGUthr Oralnage Agpeare Adeguak ~ -~ -, -. UndargrpunO EkG BTeI _~ SMewdk __, []_Sheet u°hd hihe pmperly bcehdlne XUD ldsrMeed $peelal FlOad XaardAm7 ENO yw Commams Itarorade a umararebk Indudmp amy ropaem aaase easarenls, mpwdxmms, a oawr aMnae caMtlonsl: Stantlard eaxmenta for utilities There are no _ known or a rent adverse eaxmente en_rzoechments or crorM'tbne noted (Sea Addenda) The mdaaaned has recde0 mree recem Sass m pepatba mast aurae aid patlmah k sabXal n0 has conadaed Bless In tlw maker anaYas. the desdlpem Intrudes a ddla adlaasrem reAeNiN makt reaNOn k tlww Items d apakc.n relator heleeen tlro whoa aid caoPaehla PaPwlbs. p a vgilAcaR Item In pre cmgaade piopaly k aWeda k a mae hararebb mat tlw auhle~9 IaopeM. a mhws (-) atlllldmed Is made sus reducbA me kdkabtl vane d sWXs1; X a sgnikan dam k me canpeahk is inMlor k a less favolade Bun pre subpct propalry, a plus (+) adpshned Is nude mus IncreaGnA BR IMICahO Yalue d me suDkrd. REM SUBJECT PROP_EATY COMPARABLE N0.1 COMPARABLE N0.2 _ COM PARgBLE N0.3 Address 1025 Con cord Lene Raccoon Valley Roed Paige Hill Raed _ Dabba Road Idreabu PA 17037 Milkrstown PA 17082 New Bloomfield PA 17088 Lo svilk PA 1 7047 Rod k Su ct_ 8.56 miba NE 12.58 miles E . 2.81 miles E Sales Prke NA ___.__ 1867 3200 3406 Price Sob Rke ~ 20 000 16000 35000 Doh Source Ina d P~_ Rergrds Grantee T Public Ramrda Grantee T Public RawMS MLS' eMLCrthx Townshi Dee dSale and TIme AOWSMem _ OESCRIPFION _. OESCRIPIION +- Ad G. DESCRIPTION +- Ad ust _ DESCRIPRON +- Ad ust. NA 2-27-2007 12-31-2007 ' 1182001 1 ' locehon _ Rurel Ruml _ Rural _ _______ Rural S w 6.12 ANMlns/Wde 12 AC. L /Eq -83 5Acre/E ual ~- _ __ 10.27 AUEgual ~ T h -. Rolling _ ___- S '~ +834 - -- Rollin _ Rolling Access _ Lend Locke_d_Mona LerM Locked/None I _ Land Locked/None ~I ___ ROW /Steep 170 Wlmes None None _ ~ _ None _ ~ ._ ____ Npne '~ __. _.- ; Saks ar Rnancing NA Ceah/DOM Unk ~~, Caeh/DOM Unh ~~ Cash/DOM 716 Carpesslons None None None - Net Ad. rid + - 751 ~+ ~ - ----+ _770 ddlcahtl Value --- d Subbed 2 418 3200 3 238 Commmh an Madat Doh'. Resales of propartix eimiler'n size were limited The Uoaed Bales were considered to be the hest available . Adustmants were based on market extredioneand/or'udgement Current medeet ce tlNOns do not support a time ad'ul stment. (See Addenda Commenk ant CaMdans d Appraisal: All compereble site s~zea were obteinetl hour the Perrv Co tv Ta A xsament Rowr>~s and assumed as accuMe. Otlrer prior sales Of compareble properties oxumed more th one a ag No e t f M'9 preisal is wen or im lied. RaceM ~_P _ _-_ transfer of the aubLed wee betwxn related Damao and not viewed as an arms length trenaaclio Th b'ed Is not currently listed (or sale npr under an reement of sale Rnd Reconclllallan: It is my opinion Mat the market value for Me ubied properlv'e $3 200 per acre dil 6 12 acres = $19 584 $~0 000 rounded , . See addenda _-- _-._ TE TN e11LUE, tl pFFleFe, OF faeJ[pT FROKIITT tl OF - '~ __ November 12 2008 to he $ -20 000 amela M. Rei n ach PA Certified General Real Estate Ap~ralxr _'i Oie 'I_. i Did Not Physically Inspect Property er s flevlew ser a Ncabb IY 2KI Pamela RepenbacA Form LNO - °WInTOTAL° appralsd saAVrare by a la motle, Inc. -1-$00-ALAMOOE [Fi_k_NO.08~145 Page#4 Census Trad Conyd The subjed property is part M census Ired 25420.0308.01. Mao Reference Cont'd~ The subjed property is identifletl as Lots 87, 88, 89, 70, 71 and 72 on the Plan of Lota for Herkage Nilis as recorded in Perry County Recorder of Deetls Office in Plan Book 4, Page 73. Stte. Confd The subject property is land locketl, having no formal access. Access to the property would have to be secured from an adjoining property owner. The subjed property inclines from north to souM. Sales Camoanson Anelvsis Summery M ales n All cemperebles ere sales o/mountain ground. Selee #1 end N2 ere iandbcked having no road frontage or access, Sale #3 is accessed by a steep fight-of-way. Note: It was necessary for the appraiser to witlen the market search to obtain carttlaarebles with similar she charadenstics and sale dates refledive of current market conditions. Based on appreisal precece with emphasis placed on weighting the elements of cempenson, me sales chosen represent the best intlieation of the subject curtent market value. In the appreiaer's opinion, the sales chosen best weigh the elements of comparison, antl while Me distance from the subjed property is important, vadoua factors within the elements of wmpanson require a wider redius search. Weght given to Sales #2 end #3 which have the least amount W groea adjusbnenta Final Reconciliation Confd~ The opinion o/market value conclusion stated herein ie ae of the date of death of Ronald M. Wilson on November 12, 2008, as stated in the hotly M Chia appreisal report and cerrtrngeM upon the cenfications antl limiting conditona attached. The date of inspection was December 18, 2008. The opinion of market value stated wtthin does nd indude any timfxar value that may be present on the property. Your appreiser is not an expert in timber valuation and recommend an expert In this area be contaded. Scone Of Wark~ ` Observation of the subjed property. Raviaw o/ Perry County Public Records end Centrel Penn Multi-List, Inc. recores. Review the county tax online information, county tax map, zoning, end FEMA flood maps. Verifying, comparable lantl sale information with broker, agent, seller or buyer. Discussions wiM county tax assessment and Northeast Matlison Township personnel. Dicital Sicnature The digital signature used on this report is an axed replica of the eppreiaefs adual signature. Tne digital signature has not been altered and Is downloadetl from Me progrem by the appraiser. The tlig0al algnature is password prMeded to avoid improper usage. The digital signature should De consitlered equal to an original signature of the appraiser. DEFINITION OF MARKET VALUE The definition M Market Value "is from regulations published by federel regulatory agencies pursuant tc TINe XI of the Finandal Ins5tu8ons Reform, Recovery, and EnbrcameM Ad (FIRREA) of 1989 between July 5, 1990, antl August 24, 1890, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposh Insurance Corporation (FDIC), the Ofice of Thn1t Supervision (OTS), and the Office dComptroller o/the Curtency (OCC). This definition is also referenced in regulationsjoiafly published by the OCC, OTS, FRS, antl FDIC on June 7, 1994, and in the Inleregency Appraisal and Evaluation Guitlelines, dated Odober 27, 1994. SUPPLEMENTAL CERTIFICATIONS This SUMMARY LAND APPRAISAL REPORT was preparetl by Pamela M. Reitenbech for the exclusive use of Michael L. eanga, Esquire, representing the estate of Ronaltl M. Wilson. The intended use o/this appraisal report is for estate settlement purposes. The information and opinions contained in this appreisal set fomh the epprelsefs bast jutlgemeM in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions basetl on Mis appreisal are the sole responsibility and et the Cole risk of the MiW party. Ma. Reitenbech accepts no responsibility for damages augeretl by any third party, as a result of reliance on or tledsions metle or edions taken based on this report. In my opinion the reasonable exposure time linked to the value opinion is 1801- days. I further certiry that, to the best of my knowledge and belief: - The statements of fad in this report are true and coned. - The reported analyses, opinions, and candusiena are Ilmitetl only 6y the reponetl sasumptions end limiting condttions, antl are my personal, impamal, antl unbiesetl professional anayses, opinions antl conclusions. - I have no present or preapecflve iMereat in the property that is the subject of this repot, and no personal interest with respect to the ponies involvetl. - I have no bias with rasped to Me property that is the subjed of this report or to the parties involved with this Form TADO-'WInTOTAL' appraisal samvare aS' a la ma0e, inc. -1-AW-pLAMODF. assignment. - My engagement in this assignment was not contingent upon tleveloping or reporting predetermined results. - My compensation for completing this assignment Is not comingent upon the tlevelopment or reporting of a predetertnirred value or direction in value that favors the cause of the dien[, the amount of the value opinion, the attainment of a stipuletetl resuk, or the occurrence of a aubsepuent event directly related to the intended use of this appreisal. - My analyses, opinions and conduslons ware tlevelope4 end Mis report has been prepared in conformity with the Uniform Standards of Professional Precdce. No one provided significant professional easlstence to the person signing this report. Pamela M. Reltenbach personalty inspeded the subjed. Pamela M. Rekenbach PA State Certifietl General Real Estate Appraiser fam TADD-'WInTOTAL' appraisal sokeare by a b moss, Inc. -1-800.AUMDDE ` File @o. 08-145],Pege#6 r DEFINITION OF MARNET YALUE: The most probable arks whbh a PopertY should 6drp N a can r,a elm open market under all conemons I mWlstte m a fair sale, the buys aim seller, each actllq pmtlemty, ImaWedpaaby and assuming Oro pdce Is na aAacted by undue stlmulus. Impllctt in mil tleAnAbll Is tlw wnsummatlon G a sale as G a specgkd dGe and the pazshp of tltle ham seller ro buyer ands condNons wilmaby~ (1) buyer and sells are lypkalM motlvakd, (2) botll games are well Imamwd a weN adNsed, am each ectlnA k what he consMars his own best Fast (3) a reasonable tlme Is allowed for eaposure k tlw open mama; (4) paymem is made In firms of cash In U.S. datlas or b krms a ikanclM anangemenls comparable Narelo; and (5) the price represems Na normal consideratlon Ier Ne property sold unaffected 6y specie or creatlve ilnaxing a sales concesskns' graded by anyone associated witlt the sale. `AtlWsbnems ro Ne cor~pareMes must be made tar speclM or creatlve flnanchq a sake caroessbns. ~ No ad(usbnems are necessary for mdse cosk which are nomlaly Pahl by sellers as a resutl a waatlai or law In a mama aroa; tlwse cosk are readily mentlpabb since Ne sake pays these cosk In vlMalry all Saks tonsactlons. Special a creatlve ilnaneinp adWsmrems can be made to tlw comparable property by campatlsons ro flnanchp tams aflered by a Nlm party katlMtlonal leime Na'1s na already Involved In the property ar iransactlon. Any atl(usanem shoum na he eGCUlaktl on a mechanical ddlar for dakar cost a the ilnanclnA a concession bar Ne tlotla amount a any adrysmam slrould approxlmale Ne market's reason ro Na ihlancing or cpncesslgls based on Ne apprakaYS ludpemem. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTIMBENT AMO LIMITING CONDITIONB: TM appraisers certhicatlan that appeare In Ne appraisal report Is sublem m Ne mtloMng coMitlons: 1. The appraiser will na Oe responsible tar marters a a legal nawre Na affect eNwr the property baba apprelsetl or ~Ihe tltle to h. Tha apprelse assumes that Ne fide Is good and marketable ant, therefore, will na rends any apkdona about Ne tltle. Tha property la appnlaed' un Ne basis a h being under respanslble ownershp. 2. The appraiser has provided a sketch in dw apprsisal repot m show approWmae dkwnsbns a the improvemem's' ant the sketch Is Included only m assist the reader a Ne report In Wsualizkg Ne Droperty and urmerstandirp Na apprasers dekmlhiabn a Its size. 3. The appraiser has eaamined the available Aaod maps mat are provMed 6y th Federel Frnegarlcy Manapemem Agency (a amer data sources) and has nokd In the appraisal report wheNer Ne subbG sfle Is bcakd In an IdemNetl Spacial Flood Hazard Aran. Because Na ap^,iaiser Is trot a sunayar, he or she makes no guaremeas, eapress a Implied, regaining N!s dekrminatlan. 4, The apDlaker wltl na Aive testlmony or appear in court twcausa he or she made an appraisal a the property In ai _3fion, unless spectlb artangemerds m do so have been made beforehand. 5. The apprMSer Aas estlmakd Ne value of the land In Na cast approach a Ls MAhas[ and best use and Ne Improvemems a Nek comdburory value. These separate valuatlons a Ne land and Impmvanknk must na be used In conpnctlon wtlh any other appraisal and are invalid If Ney are so used. 6. The appraise has noted In Ne apprWSa report any adverse car~tlons (such az, needed repairs, tlepreciatlon, Ne~presence of hazameus walks, mwc substances, ero.) observed dump Ne Inspxtlon a tla su6kct property a Nat M a she became aware a dump Ne normal research Inrolved to pelamdnp Ne appraisal. Uaess amenASe skktl In Ne appraise report, tlw apprase has no knowledge a any Amtlen or .repparem condabns a Ne property or adverse enWronmenkl condkons (IncmdlnA Ne presence a hazardous wastes,roalc substances, etc.) Nat woum make tlw propeM mine or less valuable, aim has azsumed Na Nere are no such condNans aid makes no plladnleaz a wartamks, e~rass a Implbd rtpardllp Ne camkon a Ne propwty. The apprWSe will na bar responskle fa any such cantlmons Na do emst a for arty arplneedng a kstlng Nor mlg?n be required ro tliscova whMer such candmons ales. Because Ne apprmser !s na an evert In tle fleM a enWramwnkl hazards, Ne aggress: report must na he consltlered as an envhonmemal assessmem a the property. 7. The apprase 6bkilred Ne Imomwtlon estlmaks, and opinlans Nat wee eapressed In Ne appraisal report Iron- s: aces Nat he or she considers to be relkble ant bakeves Nem m be hue and correct. The apprelse does rrot assume responslMliry for Ne accuracy a such hems Nat were famished 6y oNer games. 8. The appraiser will na disclose Ne contains a Ne appraisal report eacapl az pmvltled for In Na Untlorm SRndams G Prolesslonal Appmisal Practlce. 9. The appraise has based his or her appraisal report and vMuatlon conclusion tar an appraisal Nat Is sub;aN m satlsfactory canpktien, repairs, or afleretlons on the azsumptlan Nat complatlon a Ne improvemems will be pertormed in a wabnanlNce manxr. 10. The appalaer must proWde his a her prior wrNen calsem before Ne lends/eAmd apecBled In Ne appraisal report can distribuk Ne appraisal report ~xwkang cawluslars about Ne property value, Ne appraiser's bentlry ant proksslanal des~natlons, and rt4erences m any professional ~pralsa arganiratlens or Ne ilrm wide which Ne apprelse k assoclakd) m anyone oNe Nan Ne bortower, Ne marpapee of ;k successors and assigns; Ne matgape insurer, consuaams; prolesslonai apprelsa orgenizatlons; any Gale m fedeagy approved ihwncla instlhpbn; or any depamnem, agency, or Inshumerdallry a Ne United States or any skta or Na olsma G CGUmbla; eacept Nat Ne lender/Gkm may dls6lbuk Ne propedy desedptlon sectlan a Ne sport army m lord cofieGion a repomip service(s) wahoa hauing m obhin the apprasers prior wrttlen consem, The appaiser's rzAaen consem and approval must also he obtained before Ne appraisal can be conveyed by anyone b tlw public Nrough adversaiip, public rlaeons, news, sales, or other media. Freddie Mac Fonn 439 693 Pie 1 a 2 Fannk Mae Form 10048 693 Pamela getlenbazh Form ACA - •WInTOTAL' apprelsa saMwre by a k mode, Inc. -1-900-pLAAi00F. I .... .. File No. 08-145 Pa a #7 APPRAISER'S CERTIFICATION: The Appmisercemges aM agreesma: "~ '~ 1. I have researched me subject memo area and have saecbd a minimum m mne recem sales m pppemas most sf^:3a and probmate o the subject property la consideration in ma sobs comparison analysis and have made a tidier adjusMem when aPVroprote ro rellea me naket rsaclbn te mesa Items m signtliraM vedatlan. tt a slgngiwm kern b a comparable property o superior a, or mom lavoreble man, me subject property, I have made a negatlve adjustment to educe ma adjusted sales pdce of the compauble any, g a sipnllkam gem m a wmpareble property Is Imabr te, or Ins favorbb man the subect property, I have made a pnmve adjusanem ro imrene me adjusted sates pdce al me campaable. 2. I have oken Imo considemtlon ma lamas mat have an Impact an value b my devebpmem m fM esmnale m mahsv value in ma appmisa mptlrt. I have not Imowogly wimMld any sipnificam imormatlan Irom me appmisel report arm I begeve, ro me best m my knawbtlpe, drat. al sotemerAS and Imamagon In me appRisal report are hue aM conect. 3. I soled m tlp appmism report ady my own pasonel, unbiased, and proleasloml analysis, apinlam, and concluslas, which am subjem only to me comllgent and ImUng commons specryled In mis fem. 4. I have no presem a prospective Imereu in me gopwry oat Is the subect ro mle repot and I have na present a praspectlve personal Imeast or bias wdh raspem to me pamclpams m me huiisxtlon. I OW nm base, emur pamagy or completGy, my analysis anya me estlmade m market value In me appraisal repot on me nca, cobr, relfgbn, sale, haMlcap, famNlal Boas, or netlanal adgln m emwr the prospembe awmrs a accupanh o' ma subjem property or m me present owners or occupano m ma propemes In ma Wcinly m the subject property. 5. I have m presam a comemplated foam mtersm In ma suDjem property, and mmwr my cunem or luaro empbyme* nor my compenaatlon far pertarming mis appraisal Is camngem on me apPmised value m ma propedy. 6. I was not rsqulretl ro report a prabbrminn vane a dlrectlon In value ma favors me cause m me Glad a any related mrry, me amoum m pre value estimate, me altamlmm m a specmc result, a ma occurrence m a subsequem even m atln ro rscelve my canpmsatlon anNa emelaymem fa pertonning the appraisal. I did nm Aria me appraisal repot on a reguesod minimum vaaatlon, a spacmc vaaatlan, or the need to approve a specmc mortage loan. 7. I pufartwtl mis appraisal In confomdly wM ma Unryolm Sormams m Probsalanal Apprasal Prambe mar were a~opotl and promulAaod by me Appraisal Sondaros Board m The Appl'aul Fou~atlon arq mn wen In pots n m me elbmlve tlao m mis apprasal, wml ma e+ceptlan m me departure prorlsien m Apse Solmams, whbA does na apply. I acknowledge tlot an estlmao m a reasaaae tlme for egarsun In me open market Is a contlmon In me degnmon m market value antl ma estlmah I tlavelapatl Is cansisom wgA me malkemq tlme rated In ma mlpAbaAaad sectlan m mis repot unless I have omenvlse rood In me rsconcllotlon sntlon. , . e. I hen persanaly Impacbd me Imerla antl exterior areas m me subjam property aro me eaterlor a all propertlas gated as campaablas In ma appraisal report. I amwr cemry ma I have nobd any apParem a Imown adverse contlmons n ma subjem Improvemems, an me subject.stte, or on any ske wryhin me Immediate vbadly a tlp subjem property a wAkh 1 am aware antl have made atljushmms fa mesa adverse contlrybns in my analysts m me property vahre ro me epem mat I had market ermence ro suPDOrtmem. 1 hau also canmented about me ehect a the amwrse condmons on ma madceoblllry of tiro subkm property. 9. I personally prepared all comlusbns and ophdons abort me mat esote ma wen so foM In fhe appraisal report. ry I relied an slpnrylcant prolessbnal assotape from any Indbitlual a IndlWtluals in me pertomrtance m ma apprasal a me pnparatlon m me apprdul repgn, I have named such indlvltlual(s) and disclosed ma specmc osks pertomwd by man In me rtewnGlotlon semiart m mis giyabal repot. I amly mat any IptllWdual so Gran Is qualmetl a pertain me (asks. I bare rat aumortnd anyone to make a change ro any ryem In me regal; tlpretae, ry an unaumodvetl charge o matle ro me apPrelsal mood, I wig take no rssponsgdlly for H. SUPERVISORY APPRAISER'S CERTIFICATION: h a aupeMSOry appriser sipmtl the aPPreisal :opal he or she c Nfo I directly supavlse me appraiser who prepared me appraisal nport, have rerlewetl me a ree t b b M b ' , e s and sprees mat apprasm report agree wtth me sotemeno and conclusions m me a rai ser, o e cU pp g y,.me appnlur scemlbatlom mmberetl 4 mroupA 7 above, antl am tmtlnp full rosponslbgtty terms apprasal ana me appaisal report. ADORE88 OF PROPERTY APPRAISED: Concord lane Ickeabure PA 77037 _ APPMISER: SUPERVISORY APPRAISER (onry M raqulratl-: S naare~ a }-i{ Sgnaare: Nam: ama a M_Reitenbech PA Certified General RE~oreiae _-. _ _ -__. Name: - -- - _ Date Slgmd: Januan 9 2009 _ --~-------- OabSlpnetl: ---"--- State Gertmcolon#~ GA7804 _ Sote Cemllcatlon#: ---~----_-~--- ar Sofa tlmnse #: ------ Sob: PA ----.----_ ___ ___-_ or Sole License #' ~...-_ - _- E~Iretlan Date m Certgballan or Lcense: 6/30/2009 _._. _-_ _ ~ ----------- E~Iretlon Gate m Carmicatlon w L'cense~ .-_- -- _ - L ~ Dm _ i Old Not Inspem Property Freddte Mac Form 439 693 ~ Pape 2012 Fannie Mae Form 10048 693 Form ACN -'WInTOTAL' appraou sollware by a o made, inc. -1-800.ALAMOOE MetLife -Investor Relations -Historical Price Lookup Historical Price Lookup Symbol MET (Common Stock) Select Date November 12 2008 Look Up Price Results Date Requested 11/1Z/08 Closing Price $28.00 Volume 8,321,000 Split Adjustment Factor 1:1 Open $29.51 Day's High $30.42 Day's Low $27.50 Copyright ©2008 Marke[Watch, Inc. All rights reserved. Please see our 7£Lm~ of.USe. Designed and powered by Dow ]pees. Cllgn[ SpIUIiQps Intraday data provltled by InteraQive Data Real Time Services and sub]ect to the Terms of. tl5e. In[ratlay data is at least 20-minutes delayetl. All times are ET. Historical antl current end-of-day data provided by lnteraRve Dat~_Pncingand Reference Data. Yak Privacy Policy Le! Copyright 2003-OS Metropolitan Life Insurance Company NY, NY -All Rights Reserved PEANUTS Copyright Uni[ed Feature Syndicate, Inc. http://investor.metlife.com/phoenix.zhtml?c=121171&p=irol-stocklookup pf&t=HistQuote 11/19/2008 MetLife Stock Account Information System Perform another Search Results for Social Security Number "xxx-xx-3753" as of October 3, 2008 Investor ID Policy SSN Certified? Shares 806429808323 xxxxz6513 Yes 61 Number of Certified Shares ............................ 61 Number of Uncertified Shares ............................ 0 Total Shares ............................ 61 Perform another $e_arch hops://proleads.metlife.com/proleads/secure/shareseazch.do?action=run gage t of t 11/19/2008 ~, ~' ©~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 December 1.2008 Michael Bangs Attorney at Law 429 South 18~ Street Camp Hill, Pennsylvania 17011 Re: Estate of: Ronald M Wilson Account Number: 2676016120. 1 500420 0 1 22 74 1. 31003908152637 8c 31003914968309 Date of Death: November 12. 2008 Dear Sir or Madam' Per a memo from Elizabeth Prough at M8cT Bank, dated November 24, 2008, requesting at the time of death, the balance on the above referenced account(s) was: 1. Type of Account CheclangAccount Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total 2676016120 Marcia F Wilson, Joint Otuner* Ronald M Wilson, Joint Owner* 1/27/95 $ 52, 707.57 $ 0.29 __ _. $ 52, 707 86 2. Type of Account Account Number Otnership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total Savings Acrnunt 15004200122741 Marcia F Wilson, Joint Owner* Ronald M Wilson, Joint Owner* 1/27/95 $ 6,813.13 $ 0.37 $ 6,813.50 3. Type of Account Account Number Oumersh:p (Names ofl Opening Date Balance on Date of Death Accrued Interest Total 4. Type ofAccount Account Number Ownership (Names ofi Opening Date Balance on Date of Death Accnaed Interest Total Certificate of Deposit 31003908152637 Ronald M Wilson* 2/1/01 Closed 11/24/08 $ 18, 500.67 $ 258.36 $ 18, 759.03 -- -- --- Certificate of Deposit 31003914968309 Ronald M Wilson* 11/2I/ OS Closed 11 /24/ 08 $ 5, 572.95 $ 42.40 _.._._. $ 5, 615.35 * For further account information, regarding ownership, closures and/or reimbunsemenk of funds, etc., please contact the Highland Park Office # 717-737-3322. M & T Bank DOD Unit /Records Management Fax Transmission W1S~1LiC)'VIA 1/17/2009 8:37:11 AM PAGE 1/002 Wachovia Bank N A. Halance CmlEtmation Services P O Box 40028 Roanoke, VA 240227313 January 17,2009 BANGS LAW OFFICE ATTN: WENDY 429 SOUTH 18TH STREET CAMP HILL, PA 17011 Fax Reference ID_ 2661409 SUBJECT: Verification ! Confitnlation of Aocounl and Balance information provided for: Castomer: RONALD M WII.SON (SSNtf XXX-XXa733) Date of Death: Norember 12, 2009 Deoolat Accauffi IMOrmatioe Accoml Awo+ml Date ofDcalh Average Dace Maturity Interest Aanrd YTT) TyI'e Numbs ILtaooe Bala^°e+ GPrned lkte Rate Irtercat Da1c I~tcmat Paid Closed CHECKING 70GY~7GOG19144 $3,760.69 3lI1t3008 50.05 $0.69 LEGAI. TTTT3?: RONALD M Wn.SON MARCIA WILSON CHECKING 7;X3:}pOCXXX1377 519,318.06 48012006 SO37 $9.72 12.+4+2008 IP.CrAL'f[TT.I;: RONAIl) M Wn.SON MARCL4 W[iEON POA CLOSING IIAIANCE: $2251524 CHECKING };K7{7{Ka7;S~331 593~I4.4S 384!2007 $43.61 $3,198.49 11124+2008 IEGALTT'I]P.~. RONALDM WILSON MARC:lA NTISON POA CLOSING mALANCE: $9540707 Other Aecoultt Information Acmuni Aepnr~ Date ofHalerwc 'l'yre Nub Defe Rafe Lodger Collected Opesrd Closed .( l1611b1111bb1VL1 • `1']Ia.I~L' ~ 1/lI/LVV.1f O: Jf 11 All YHVE G/VVG sAPent?POSrr 7ZX.X0759 aztanos DDx LE(}ALTL7YE. RONALD M WR.SON MARGIA WILSON LOCATION: CAMP HILT. 3205 TRPIDLE ROAD CAMP HILLPA 1701( `Date of death balance does not indude axrued interest. C6X pCi VCl RCfefeaOE Q~_2661409 ' [f date of death acclvrs on s weekeed or a holiday, date of death balance does nat include any transactions that were made during that time period. # s+~ Jennifer Straub Servicenter Associate Phonae: (540)%3-7323 ad;,ia ~~~ ~~~~~-~~~~r~~ ~~~~~4 ~~~ WEALTH PRESERVATION AND FINANCIAL STRATEGIES February 24, 2009 Mr. Michael L. Bangs, Attorney-at-Law Bangs Law Office 429 South 18"' Street Camp Hill, PA 17011 RE: Estate of Ronald M. Wilson Dear Mr. Bangs: Per your letter regarding the value of Mr. Wilson's accounts at his death on November 12, 2008 they are as follows: AI(r"ISunAmerica $1.50~,784,4~„ ~ BTS~I'lvst Company of America $35L;"/;p3^ Enclosed please find a death claim form for AIG/Sun America, in addition to the claim form they request a certified death certificate. BTS/Tlvst Company of America requires a certi d death certificate, court decree declaring the executor and two letters of instructions one addressed to BTS Asset Management and one addressed to Trust Company of America. If there is anything further we can assist you with, please let us know. Sincer °~~ y Tina L. Magill' Assistant to Frank A. Conte, CLU, ChFC D 2009 Market Street, Camp Hill, Pa 17011 O Phone (717) 975-8800 D Fax (717) 975-0646 O Securities offered through Mutual Smice Corporation. Mutual Smice are members of FINRA/SIPC. Advisory Services offered through 17re Conte-Brovvrie GroripLLLC, RegiatercdlitnvrsctmentnAdvisor. The Conte-Browne Group, LLC, is not affiliated with Muluai Smice Corporation or LPL Financial. BTS Asset Management RE: Ronald M. Wilson (deceased) To Whom It May Concern: I am the Executrix of the Estate of Ronald M. Wilson. Mr. Wilson died on November 12, 2008. Please accept this letter as instruction to liquidate all accounts held by Ronald M. Wilson. The proceeds should be made payable to the Estate of Ronald M. Wilson and sent to the following: Michael L. Bangs, Esquire 429 South 18'~ Street Camp Hill, PA 17011 If you have any questions, you may contact Mr. Bangs directly. His phone number is (717) 730-7310. Thank you. Marcia~Wil"son V~~ 9~ ~.~~'~~ I, RONALD M. WILSON, of Lower Allen Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my Last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II. All death taxes (and interest and penalties thereon) imposed as a result of my death upon the property passing under my will and upon proceeds of insurance on my life shall be paid out of the residuary estate payable to my children hereunder. No portion of the residuary estate payable to my spouse should be used for payment of these taxes. ITEM III. I give and bequeath all of my household goods, automobiles, jewelry, and all ~ other articles of household and personal use, equipment and ornament, together with all insurance thereon and relating thereto, to my wife, MARCIA F. WILSON provided she survives O. my death by thirty (30) days. Should my wife predecease me or be deceased on the thirty-first day after my death, I give and bequeath all such items and insurance thereon in equal shares to ~~~~"' those of my children as survive my death by thirty (30) days. ITEM iV. I give, devise, and bequeath the following specific bequests: C,'~ A. The sum of $10,000.00 to CHARLOTTE PHILLIPS SMITH; B. The sum of $10,000.00 to JiJNE BLA1N; C. My cabin identified as 1025 Concord Drive, Ickesburg, Pennsylvania, to my son MATTHEW D. WILSON, provided he survives my death by thirty (30) days and if not, then I give, devise and bequeath it to my children, MICHAEL B. WILSON and KAREN S. LENCIONI, or the survivor of them who survive my death by thirty (30) days; D. The six acres located in North East Madison Township, Perry County, Pennsylvania, to my son MATTHEW D. WILSON provided he survives my death by thirty (30) days and if not, then I give, devise and bequeath it to my children, MICHAEL B. WILSON and KAREN S. LENCIONI, or the survivor of them who survive my death by thirty (30) days; E. The 97.41 acres, more or less, located in North East Madison Township, Perry County, to MATTHEW D. WILSON, MICHAEL B. WILSON and KAREN S. LENCIONI in equal shazes, or to the survivor of them, who , survive my death by thirty (30) days. ITEM V. I give, devise and bequeath all the rest, residue, and remainder of my possessions and estate of every nature and wherever situate shall be divided in accordance with the following: A. Forty-five (45%) percent to my children in the following percentages: (i) Four and one-half (4.5%) percent to my son MATTHEW D. \~ WILSON provided he survives my death by thirty (30) days. In the event that he fails to survive my death by thirty (30) days or if he predeceases me, then his percentage shall be evenly divided among my other children, Michael B. Wilson and Kazen S. Lencioni or the survivor of them who survive my death by thirty (30) days. (ii) Twenty and one-quarter (20.25%) percent to my son MICHAEL B. WILSON provided he survives my death by thirty (30) days, In the event that he fails to survive my death by thirty (30) days or if he predeceases me, then his percentage shall be evenly divided among my other children, Matthew D. Wilson and Kazen S. Lencioni or the survivor of them who survive my death by thirty (30) days. (iii) Twenty and one-quarter (20.25%) percent to my daughter KAREN S. LENCIONI provided she survives my death by thirty (30) days. In the event that she fails to survive my death by thirty (30) days or if she predeceases me, then her percentage shall be evenly divided among my other children, Matthew D. Wilson and Michael B. Wilson, or the survivor of them who survive my death by thirty (30) days. ~~ B. Fifty-five (55%) Percent to my wife MARCIA F. WILSON provided ~ that she survives my death by thirty (30) days. Should she predecease me or not survive my death by thirty (30) days, then her percentage shall be divided in equal shares among my children who survive my death by thirty (3i)) days. ITEM VI. All of the interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any execution or ~`" attachment. ITEM VII. I appoint my wife MARCIA F. WILSON executrix of this my last will. Should my wife predecease me or otherwise fail to qualify or cease to serve as executrix of this my last will, I appoint my son MICHAEL B. WILSON executor of this my last will. ITEM VIII. In addition to the other powers and authorities granted to my personal representatives by Pennsylvania law and by the other terms and provisions of this will, I hereby give to my personal representatives the following powers and authorities effective without court approval and until actual distribution of all property: to compromise any claim or controversy; to make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as my personal representatives may determine and at valuations finally to be fixed by them; to invest in all forms of property, including any stock or other securities in any corporate fiduciary or its successor without restriction to investments authorized for Pennsylvania fiduciaries, as my personal representatives deem proper, without regazd to any principle of risk or diversification; to retain any or all assets of my estate, real or personal, without regard to any principle of risk or diversification; to sell at public or private sale, to exchange, or to lease for any period of time, ~~ any real or personal property and to give options for sales, exchanges, or leases, for such prices ~ and upon such terms or conditions as my personal representatives deem proper; and to allocate receipts and expenses to principal or income or partly to each as my personal representatives deem proper in their sole discretion. ITEM IX. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 4 IN WITNESS WHEREOF, I have hereunto set my hand this _~„~ ~s day of s~,~~~~.~ ,Zoo,. RO ALD M. WIL ON The preceding instrument, consisting of this and FIVE (5) other typewritten pages, each identified by the signature of the testator was on the date thereof signed, published, and declared by RONALD M. WILSON, the testator therein named, as and for his last will, in the presence oi' us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. 6 COMMONWEALTH OF PENNSYLVANIA ) ( SS: COUNTY OF CUMBERLAND ) The undersigned, being the testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that 1 signed and executed the foregoing instrument as my last will, that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ RONALD M. WILSON Sworn or affirmed to and acknowledged before me by the t s to a d above ihis.~~~ day ~/}~, 2007. ,~:;.;~ ~~ ~~~ .~ rs~. ~ .r.ir< i' , . ~., m lrt a - ~na,p,~ My Commis,ic'+~ E'~c~ic^c: i4k~y 70.'1.~~ ~ i Pernsyfvania Hssociation of Notari COMMONWEALTH OF PENNSYLVANIA ( SS: COUNTY OF /C~,~UMBERLAND ) W E, t 'I tee ~ - r4r~ ~ and /V/~~'CI~} ~ ~~ .the witnesses whose names are signed to he attached or foregoing instrument, being duly ualified according to law,~do depose and say that we were present and saw the testator sign and execute the instrument as his last will; that he signed it willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the will as witnesses; and that to the best of our knowledge, the testator was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. ~ ~ 1 ~ ~~.% Sworn or affirmed to and, acknowledged day of r Lr,:vre~' f4A:pi l e:~l., ~rSF':~61f;JY~ (..gtfb'~ flk,~ G.xrusa>s'~<i F_Xa?trs iVlry 10~ 21119 srtr~e JkhFtrdt~.A;::EtbA~r~tlC}i1 OI N47[UftA99 2007. 7