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HomeMy WebLinkAbout02-0203PETITION FOR PROBATE and GRANT OF LETTERS also known as i To: Deceased. Social Security No. I' ~ / '- 0 7"-' 0 ~q" rl / Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Yom petitioner(s), x~ho is/are 18 years of age or older an the in the last wilt of the above decedent, dated and codicil(s) dated~ ~.~ ~ ~ ~ ~ '~ in the named , (sTate relevant circumstances, e.g. renunciation, death of executor~ etc.) -- , ..... Decendent was domiciled at death in /~. ~f W-,, ~ [4 o S ~, 'ifa ~unty, Pennsylvania, with h ez4 last family or principal residence at ~ ~'~ 2J, ~ ~F~ ~ · (list street, number and muncipaliIy) Decendent, then ~' V years of age, died ~ ~ / ? , Except as~llows, decedent d~d not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ 701 <0,~ O $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters '-l-r 5-/'~m e~.~rt~ u, (testamentary; adn~nistration c.t.a.; administration d.b.n.c.t.a.) theron. Iq. q'3- I OATH OF PERSONAl, REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA )~ ss COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best or the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly, administer the estate according to law. Sworn to or affirmed and subscribed r- ~ before me this 25th __ __ day of [ ~ ~f.~-~_.~./ ~' No. 1-o;2-, o5 Estate 0f JESSIE R TRAYER , Deceased DECREE OF PROBATE AND GRANT OF .LETTERS AND NOW FEBRUARY 26, 2002 ~L~'~ , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated FEI~R[]AP¥ fi: 1959 described therein be admitted to probate and filed of record as the last will of J E S S I E R TRAY ER and Letters TE~qTAMENTARY are hereby granted to NANCY~MILLER~AN~:!MADELINE MILLER FEES Probate, Letters, Etc .......... $ 200.00 Short Certificates( ) .......... $ 12.00 JCP $ 5.00 TOTAL__ $ 220.00 Filed ..... FEBRUARY.. 2~ ,..2 D.02 ...... mailed to nancy on 2-26-02 MAR~VC ~I~egister°f il]s-z/-- ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to law, depose(s) and say(s) that codicil presented (each) being duly qualified according to present and saw the testat, request of testat in h~ other subscribing witness(es)). , sign the same and th~ -,, signed as a witness at the and (in the pr~nce of each other) (in the presence of the before ~ 19day of (N~ (Address) ~ Register . (Name) Sworn to or affirmed me this (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being (duly qualified according to law, depose(s) and say(s) that -f ]~I ~e c~ ~ t~ ~ familiar with the signature of ~e ~ $ t' ~- ~ · ~ ~ ~ testat6 ~ of (one of the subscribing witnesses to) the will presented herewith and c~icil that ~ ~ t~ believes the signature on the will is in the handwriting of to the best of OO ~' ' k~o~ledge and belief, rmv) Sworn to or affirmed and subscribed before ~ ~~ ~~ ~ me this 25~h day of (NamO ~ / Register ~/~, ~~j (Name) ~ (Address) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ Local Registrar ~r . P 8 0 3 0 5 0 2 ~~~ , ~ ~ i zooZ No. ~ Date ;5 ;43Rev 2/8/ COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH .. cv '"' I : I ! ~c. 4.1 904 ~ilver Spring ~,-- ¢ .~,,.., = ~ ~ I.~ -- m ~-- -- -- ~c~.sus~-..----- ~ *. ~..//v/~ otv~/7 ~¢~/Y%/// I~~."~".',. I ~nzce ~ ,~ ~ ~,~. c~. ~. z~ c~l ~Ce~Nrs p---~,,l~;~ · ' *~' ,,. Andrew Haas I:~~-N--o,~----=-.~,--~ i=,,,,,,,.c~._,..,....~ J,~.echanicsburg Cemetery ~chanicsburg,PA17055 LICENSE NUMBER DATE ~IGNEO J'S CASE REFERRED TO MEDICAL EX~MINER/C ~O~O~iER? ,, 21-02-203 LAST WILL AND TESTAMENT OF JESSIE R. TRAYER I, JESSIE R. TRAYER,of the Borough of Lemoyne, County of Cumberland, and State of Pennsylvania, make, publish and declare this to be .my Last Will and Testament, hereby revoking any and all other wills by me at any time heretofore made. 1. I direct the payment of my just debts and funeral expenses as soon after my death as may be con- venient to my Executor hereinafter named. 2. I give, devise and bequeath all of my property, of whatsoever nature and kind, unto my husband, EMORY H. TRAYER. 3. In the event my husband fails to survive me, I give, devise and bequeath all of my property, real, personal, or mixed, and wheresoever situate, in equal shares, to my five children. 4. I nominate, constitute and appoint my husband, EMORY H. TRAYER, to be the Executor of this my Last Will and Testament. In the event my husband fails to survive me, then I appoint MADELINE MILLER and NANCY MILLER to be co-Executrices of this my Last Will and Testament. IN WITNESS WHEREOF, I hereunto set my hand and seal this ~-~--day of February, A. D 1959. H L-~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: ~ ~, Date of Death: ~.//'7/~ZOOg To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on :/?'7 6~ ~ : Name Address Notice has now been given to all ~}~rsons entitled thereto under Rule 5.6(a) except Signature Capacity: ~.~ Personal Representative . :~ Counsel for personal representative JAMES D. BOGAR JENNIFER M. BOGAR* *Also admitted to New Jersey Bar JAMES D. BOGAR ATTORNEY AT LAW ONE WEST MAIN STREET SHIREMANSTOWN, PENNSYLVANIA 17011 e-mail mail~bogarlaw.com October 4, 2002 TELEPHONE (717) 737-8761 FACSIMILE (717} 737-2086 Direct e-mail jbogar~bogarlaw.com Donna Otto, Acting Register Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: The Estate of Jessie R. Trayer No. 21-02-0203 Dear Donna: Please be advised that I will have the pleasure of representing the Estate of Jessie R. Trayer. Please adjust your records accordingly. As always, your time and consideration is greatly appreciated. JDB/llw Ver~y truly yours, J~IMES D. B~JR CC: Nancy Miller, Co-Executrix Madeline Miller, Co-Executrix CERTIFICATION OF NOTICE UNDER RULE 5.6 Name of Decedent: Jessie R. Trayer Date of Death: February 17, 2002 Will No. 21-02-0203 Admin. No. To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October 3, 2002: Name Address Walter E. Trayer Andrew A. Trayer Leslie Trayer Harvey 24 E. Princess Street York, PA 17403 320 Belaire Drive Shiremanstown, PA 17011 800 S. Pacific Coast Hwy 8-144 Redondo Beach, CA 90277 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: 10/3/02 ~ Esquire ~ West ~ai~ Street Shiremans~w~, PA 17011 (717) 737-8~7~1 Capacity: Personal Representative X Counsel for Personal ~ ~ Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001835 BOGAR JAMES D ESQUIRE ONE WEST MAIN STREET SHIREMANSTOWN, PA 17011 ESTATE INFORMATION: SSN: 181-07-0501 FILE NUMBER: 21 02-0203 DECEDENT NAME: TRAYER JESSIE R DATE OF PAYMENT: 11/13/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/17/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,320.02 REMARKS: TOTAL AMOUNT PAID' MADELINE MILLER & NANCY MILLER C/O JAMES D BOGAR ESQUIRE $4,320.02 SEAL CHECK#1036 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV~.~00 EX + (6-00) DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-02-0203 COUNTY CODE YEAR NUMBER CAPB HpRL EpIO CRAC KOTK ES o" R E C A P I T U L A T I O N C 0 M 1' 0 DECEDENT'S NAME (LAST, FI RST, AND MIDDLE INITIAL) Trayer 3essie R. DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-DO-YEAR) 02/17/2002 12/04/1904 (IF APPLICABLE) SURV VING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)  1. Original Return ~ 247! Supplemental Return 4. Limited Estate · FuturelnterestCompromise(dateofdeathafterlZ.1Z-8Z) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) [~9. Litigation Proceeds Received I'~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1 - 1-95) NAME 3ames D. Bo~ar Esquire SOCIAL SECURITY NUMBER 181-07-0501 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER FIRM NAME (If Applicable) TELEPHONE NUMBER 717,/737-8761 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4} 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ---] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13.  (date of death 3. Remainder Return priorto 1Z-13-8Z) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes ~'~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) 14. COMPLETEMAtLINGADDRESS One West Main Shiremanstown, Street PA 17011 OFFICIAL USE ONLY 76,000.00 None None None 38,407.24 None None 16,886.44 1,520.28 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 96,000.52 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate X .0 0 X .0 45 X .12 (8) 114,407.24 (11) 18~406.72 (12) 96,000.52 (13) (14) 96,000.52 (15) 0.00 (16) 4,320.02 (17) 0.00 Copyright (c) Z000 form software only The Lackner Group, [nc. Form REV- 1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 23 N. 8th Street CITY Lemoyne Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) Z. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty STATE (4) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) ZIP 17043 4,320.02 0.00 0.00 0.00 4,320.02 0.00 4,320.02 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No · retaintheuseorincomeofthepropertytransferred; ......................... ~ ~ ~. 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? ................................ CJ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ['~ ~] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [~ ~'~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Madel ine Mill. er DATE -- -figJ- ii- R % - 6¥b- ...................11/12/2002 URE OF~r~ARER OTHER THAN REPRESENTATIVE James D Bogar Esquire DATE ///?~ One Westj__Main Street t'- i- .................... . . :~: ~?~,,~,~,,,~ ........ ;~ , .......................................................................................................................... - -- 11/12/2002 surviving spouse is 3% [72 P.s. 9116 (a) (1.1) (i)]. For dates of death on or after Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statuto~ requirements for disclosure of assem and filing a tax return are still applicable even if the surviving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twen~-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9~ ~S(a)(1)]. The tax rate imposed on the net value of tran~ers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. 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. Cooyrtght (c) Z000 form sof~are only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Jessie R. Trayer SS# 181-07-0501 02/17/2002 ***************************************************** Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature Na/ne Address Line 1 Address Line 2 City, State, Zip Nancy Miller 29 N. 8th Street Lemoyne, PA 17043 Date 11/12/2002 REV- 150Z EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jessie R. Trayer SS~/ 181-07-0501 SCHEDULE A REAL ESTATE 02/17/2002 FILENUMBER 21-02-0203 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with ri~lht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 All that certain piece or parcel of real estate having erected thereon a dwelling house being known and numbered as 23 N. 8th Sreet, Lemoyne, Cumberland County, Pennsylvania. The property was acquired by Emory ~I. Trayer and Jessie Trayer, also known as Jessie R. Trayer, husband and wife, by Deed dated December 5, 1959 and recorded in the Cumberland County Recorder of Deeds Office in Deed Book "0", Volume 19, page 496, a copy of said Deec being attached hereto and incorporated herein. The said Emory H Trayer died March 25, 1984, whereupon full and complete title became vested solely in Jessie R. Trayer, the Decedent herein. Said real estate has been appraised, with a copy of the Appraisa.' being attached hereto and incorporated herein. TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 76,000.00 76,000.00 Copyright (c) 1996 form software only CPSysterns, Inc. Form REV-1502 EX (Rev. 1-97) ~ II~e 5th dmz of" December A.D. one tl,o,,,.,,d buudred and fifty-nine (1959) , i~tween the ~r~rntion by ~e na~.. style~dtltleof J. PAUL HARKISON COMPANY, a Pennsylvania Corporation, the Borough of Lemoyne, County of Cumberland, and Sta~e of Pennsylvania, eitheo~parta.d BMORY H. TRAYER AND JESSIE TRAYER, his wife , -. . ..: ... ~. ~j .' ~ the Borough of Lemoyne, ~untyo[ Cumberland, in the Stat~ of Pe nnsylvan ia, of U,e other part That the said party of the first part for and in eon- sIderatlon of the sum ol Six Thousand ($6,000.00) Dollars, lawful money of the United States, to it in lmnd paid by tim said parties of the second, part at fire ~me of ~e execution hereof~ the receipt wher~f is hereby ackno.wl~ged, has granted~ bargained, sold~ Mlen~s enfeoffeds r~e~ed and eonfirmeds'and by these presents does ~ant, bargain, sell, alien, enfeoff, lease and ~nfirm unto the said parties of the second part, ~etr heirs and assigns aHtbat certain pieeeor pardi of land, situate in the Borough of Lemoyne, County of Cumberland and State of Pennsylva6ia, bounded and described as follows: BEGINNING at a point on the easterly line of Nprth Eighth Street at the northerly line of a twenty-foot alley, thence along said line of North Eighth Street, North twenty-three (23) degrees fifteen (15) minutes West, twenty (20) feet to a stake; thence along line of lands now or late of Robert Miller, North sixty-six (66) degrees forty-five (45) minutes Bast, one hundred twenty-six (126) feet to an iron pin; thence by other lands of J. Paul Harkison, Co., South twenty-three (23) degrees fifteen (15) minutes East, twenty (20) feet to an iron pin; thence by the northerly line of a twenty-foot alley, South sixty-six (66) degrees, forty-five (45) minutes West, one hundred twenty-slx (126) feet to a stake on the easterly line of North Eighth Street to the place of Beginning. HAVING thereon erected a two-story frame dwelling house, No. 23 N. Eighth Street, Lemoyne, P~nsylvania. BEING part of the premises which Edward W. Miller and Elizabeth Miller, his wife, by deed dated August 28th, 1950 recorded in Deed Book 14-"N", page 83, conveyed to J. Paul Harkison Company, party of the first part hereto..-.- BOROUGH OF LEUOYNE REAL ESTATE TRANSF~.R TAX Amounl $...-~...~...C.~..'~.. ....................... Datl/=J '~.O~ LEMOYNE TRUST CO, Together with all and .ingul,,r the boildings, privih;p.,~s, herc, litan]e.ts a.d .pl,,t,.b~,....,,~ wlnn~,ev..r thcs.hi par~y of ~he f~r~ par~ either in law or eqntty, oi', in and to the piee~ of ground above described, heredilnments and l)rem~e~ here~ ~old, or mentioned, or intended so tn be, with tile app,rtennn~% ,n~ the second part, their heirs partie~ o~ the their heirs n'tr°et°andwlththesnld parties of' tile second part, their heirs the said ;,arty of the ~rst p:,rt ,,,,,I it,~ '",',','*~.,r~ , 'df :.,,1 he,rs Parttr~ of ~he nec~t](I pnrl., lheir :litil assig.s, a~ainat it the ~.i,1 parly of the first p:,rt :,,,.I ils olber perm)n and per.naa w/mt,,a,,e~,.r lawf,,lly elnh,.,,~: ,,r t,, ,'b, im th*. ,,,,,,o or a,,v Wtrt th..r...,f by ~ rom , or under, it, them or any of them , , aah t~il[ {lllarraut :u,b ~h,rrurr Dt'h..,~ I t, the .aid J. PAUL }IARKISON d.th to he Jts attorney, for it and in ils name. a,,d an and for ils c,,rf,,..ale act nod d,.cd t,, :','~,,-wh.dt,;,~ tl,;s dead before any person having a.thorlty by the laws of the Cnr,,m,,nwrnltfl of l'c,m~%lv:,, t lo take s,,ch :'"k,,owled~nont to the intent that the same ,,,.y Im d,,ly [ia~ eniJsed thi~ lndenlnre 1~) be ~ig,,cd I,5- ils l'res d,), :,llesicd z? ils retary and n/tined herennlo the o,)r,tr,,,,,, :,nd e-rpor,lf.e sen] of tho ~ahl (',,ri,,, ration, th,il tile ~e:,l affixed bert. to in the sc:il of said (;Orl.)rnlion. fhnt It ao affixed ],y order of the II.ar,/ ,,g l)ir,,ch,rn of ~ah[ (~,,rl.,r. fi.m' nmi Si~,,cd, Scaled a,,d Delivered in ~ o- /aul~ IIARKISO~/cO~tPANY w,,tl ,,. ,~eer~t a ry. Om thls~ tim before me l)erso,,ally apl)enred of a enrp,,rntion, nmi Ih:iL he as sm'h day of i ~ ~ /' / .~ , '~.; ..... ~ / / Ibc llnd,:r~i~ncd ,Hfic', r. '~ , wh. a('k,,,,wh',ll~c,I himself t. be thc Title of State of PENNSYLVANIA I ss C(,,mlf of CUMBERLAND ! berel,y certify thnt on tiffs % dny of ' .... i. the ~enr of o.r L.rd. one th.usn.d i,i.,t ];,i;tdr, d ami fifky-.ine ( the s,,t,seriber A Notary Public peruonally nppenred J. Paul lla~kison . the ath, r.cv virtue of nmi i. jmrsnnm.e ng Ihe n.tl.,rilv thvr,.i, ct~nferre~J .pon · ." ~' a . . ldm. m'km~.h,h..d ihe ~',hl d,c,l I~, be Jl~,' ncL ami d~,d ?'~..,,ftbea*ll" J~:,PAUL HARK]SON COHPANY. I No. ...~.~ ........................................ C ...... ly,( Recm'(led on this day (,f ~ire. er m7 ham] .f the said OJIi(,e, the (lah~ nJw)ve ~riH.¢:.. 2CAI ,-50P CLEMENT A. LEO ] LOCATION CLIENT AS OF DATE APPRAISER APPRAISAL OF A SINGLE FAMILY RESIDENCE :23 North 8th Street Lemoyne PA : Executor Miller 29 North 8th Slreet, Lemoyne, PA 17043 : June 28, 2002 : Clement A. Leo, CREA 17043 CLEMENT A. LEO Executor Miller 29 North 8th Street, Lemoyne, PA 17043 In accordance with your request, I have personally inspected and appraised the prop~.rty located at: 23 North 8th Street Lemoyne PA 17043 The purpose of the appraisal was to estimate the market value oF the property, as improved, in unencumbered fee simple title of ownership. The subject property consists of: 5 Rooms 2 'Be~ooms The Traaitlonal style residence contains Gross Living Area. It is my opinion that the estimated market value of the property as of June 28, 2002 is $ 76,000 The above information has been automatically extracted from the appraisal and inserted in this cover page. 1,146 square feet of Respectfully submitted, Clement A. Leo, CREA Day One Foi'ml for ~,xlow~, 1997 1 800-GET-DAY1 Property Description UNIFORM RESIDENTIAL APPRAISAL REPORT ge 496 ~ State P~--~p C~"~'~'~-043 ' Coun Cumberland [~.P,r_o.._o.e?.nah~ap_pra.,~.l×lFe.eSimplel_/teasaho,d ProiectType m~PUD I ICondomnum(H-UD/VAonly)HOA~-7~knt I-'ti' /,,..nt.L w~melgnnornoco or r'rojeci Name Lemo.yne uorough Man Rele~-~'~, n-~,c~ ~A,: - "_ 'fL -- ~ '"~-- III[ oa,e r.Ce a ~'~;~, uate of Sale N/A Dascfip~ian and $ amount olloan cttarges/conneasions to be aid seller -~ '== Lender/Cfient Executor Miller p by Address 29 North 8th Strcet~ Lcmoyne, PA 17043 Appraiser Clement A. Leo Address RSR~ 308 East Penn Drive Enola~ PA 17025 Location J__~Urban I×lSuburbanl IRural I P~edoiii;nant $1nglefamllyhousing Present andule% ILand usa chan · Built up ,[~]Over 75% ['~25-75% I'~Undef25% I occupancy I I~0l~ ~yG4 lOne family 651 ['~Notlikaly ~Likely Growthrat. I.~Rapid [~Stable ~Slew J~Owner I 60LowNcw ]2-4family I~]~llnprocess Property value ~_.~lncreasing ~.~Stable ~ DecLining I ~_..~Tenant I 300 High lO0lMulti-family. 151To: Demand/supply [._~Shortage X~ln balance~OversupplyI ,LX.lVacant (0-5%)/ Predominant _[Commercial 51 Marketing timeI ]Under3mas. {,,xJ3-Smos. ] IOve~smos.j( Ivanant(over5%)l 10o 8o1 Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: Subject is located north of Market Slrect in Lemoyn¢. Factors that affect the rnarketabilily of the properties in the neighborhood (proximily to employment and amenities, amploymenl stabilily, appeal to market, sic.): Thc neighborhhod is compr sad ofpropertlcs reflecting similar in quality~ maintenance, design and appeal. Availability for this neighborhood of most public services combined with average access to empl~)yment, shopping and schools gives a similar appeal to the market on other r,.--, by___ neighborhoods. Market conditions in the subjec~ neighborhood (including support for the above concJusions related to the Imnd of property values, demand/supply, and marketing time-- -- such as data on competitive properties for sale in lhe neighborhood, description of the prevalence of sales end financing concessions, etc.): Overall market conditions are considered stable, mortgage interest rates are available at 6.5% to 7% for 30 years. Marketing time and demand/ supply arc in llne for similar areas in this market. New construction activity is moderate. No adverse marketability neighborhood factors were evidcnL Project Information for PUDe (If applicable) -- la the developer/builder in control of the Home Owner's Association (HCA)? ]__lYes I J No Approximate total number of units in the subject project N/A Approximate total number of units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions 20 x 126' Topography Level _Site a.raa 2,52--'~'S--~-'- .06AC CornerLot ].__lYes IxIN-~-Jsze A~mcragc for arcs ~pecinc zoning classification and description C - Commercial IShape Rectangular .Z..o.n,n.g.c?m. pllanca [] Legal~ Legal nonconfr.%rming (Graxtfathered use) E~]-lllegal [] No zoning l Drainage Good Hl~nasl a Dost ~se as improved: t X t Present use [ I Other use (explain) IV ew Good Utilities Pubtic Other Off-site Improvements Type Public PrivatelLandscap ng ~Electricity ~ [Street Macadan [] ~[Drivewaysurfaca ~/onc Gas ~.~ ...... ]Curb/gutter Concrete L~ L._J IAppaenteasements Nonc notcd I~ ~~!ii~i;;eon ~~;~: ;~seemses~ ne j~ii~t;i ;~ iIs, slide areas, illegal ~al GENERAL DESCRIPTION EXTERIOR DESCRIPTION ]FOUNDATION BASEMENT hNSULATION NO. of Units One Foundation Stone _~Slab No lares Sq. Ft. 4481Roof [] No. of Stories Two Exterior Walls ~ /Crawl Space No l'/e Finished None --ICeiling -- Type (Det./Att.) Detached Roof Surface Asp Shinglc_~aasement Full ICeiling Jo sis --Iwalls Design (Style) Traditional Gutters & Dwnspts. Galv_~.~_~Sump Pump No JWals Stone _~Floor [] Existing/Proposed Existing Window Type DH J Dampness None noted JF~oor Concrete _._J None [] ITiAge(Yre.) 80+/-y~ Storm/Screens Y~._~_~Settlement ~ ]OulsideEntp/ ~--~--'---- [Unknown -- [] I~E~fectiveAgs(Yrs.) ~anufa~redHouse No, [Infestaton ~onen~ted ] ] -- k~ _ROOMS] Foyer ] Living I Dining ] Kitchen I Den ] Family Rm. ] Rec. Rm. Jaedrcomst #Baths ILaundry] Other [ Area Sq. Ft. Basement ~ ~i~Jea above !ia~e contLns I-5ROSSI I J{,) [ 1~5 ia~-h(J) ERIOR Maieriais/co~dttion HEATING KITCHEN EQ~ydr~iTTIC AMENITIES CAR STORAGE: ' Floors CrpU'Vin/Ave JTyp. HA IRefrigerator[~lNone [~Fireplace(s)# 0[~] None [] Watts ~i-Jster/Ave (Fuel ~ [Range/OvenL_X-J Iatairs I I Patio I I ~arage )#otcars Trim/Finish Wood/Ave Icondition Aver IDisposal [_.J IDrop Stair L..J Deck --L._~ Attached Seth Floor Vlnyi/Ave [COOLINa IDishwasher LJ Iscuttle Ixl Porch E --Ixl Detached X Bath Wainscot F]aaterLAve__lCentra~ None __]Fan/Hood I I IF/ocr [~ Fence --F'X-]au,t-tn -- - Doors Wood/Ave _~]Other ___[Microwave [.._] /Heated [] Pool [] camo. - ~[Condition --[Washer/Defer I ] ~Finished [ [ --[ { Orivewa¥ ~ ' Additional features (special energy efficient items, etc.): Condition of the improvements, depreciation (physical, functional and external), repairs needed, quality of construction, remodeling/additions, etc. There are no p.hys_ical or functional obsolescence. The subject is in average condition on the outside as well as the inside. Now asphalt shinRle roof is in the prucess of being installed. Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site or in the immediate vicinity of the subject property: A~pp_raiser is not an expert in the identification of hazardous substances or detrimental ;nvironmental conditions. See Environmental Disclaimer on au~ched Statement ofLimitine Con~il. iP~h -- CLEMENT A. LEO Valuation SecUon ESTIMATED SITE VALUE ....................... = $ ..... 10,000 ESTIMATED REPRODUCTION COST-NEW*OF IMPROVEMENTS: Dwelling 1,146 Sq. FL ~ 46.15 = $ 52,888 Bsmt 448 Sq. Ft. ~ 13.14 = 5,887 Housebold/Porches = . 5,000 Gamge/Ca~x~ 280 Sq. Ft. ~ 22.78 = 6,37g_ Total Estimated Cost New ............. = $ 70,153 Physical Functional External Less Depreciation 7,015[ 01 0 = $ 7,015 Depreciated Value of Improvements ................ =$ 63,138 "As-ia" Value of Site Improvements ................. = $ _ 2~000 ITEM SUBJECT COMPARABLE NO. 1 Address 23 North 8th Street 221 South 19th Street Hill Proximity to Subject Mile Sales Price N/A Price/Gross Uv Data and/or Verification Source CPML STEB DESCRIPTION DESCRIPTION Sales or Financ~n0 67 DOM Cony 12/17/01 Location ~uburban Suburban Site __ AC View Traditional of Constiuction Aver/Alum Condition Above Grade Room Count Gros~s Living ~.rea Basement & Finished~ Partial Rooms Below Grade Untin Unfin HA Gas FHA File No. 2CAL-50P Coshsi~,i;~ on Coat Approach (such aa, source of coat · site value, square foot calculation and for HUD, VA and the estimated remaining economic life of the property): ',ce attached sketch. 2oat ti#aras from Marshall & Swill Residential Cost Handbook md local sources. Est. Remaining economic life--40 to 50 COMPARABLE NO. 2 COMPARABLE NO. 3 12 3rd Avenue 167 South Enola Drive Wormleysburg Enola 2 Miles 3 Miles STEB STEB DESCRIPTION DESCRIPTIt 99 DOM 10 DOM Conv Cony 2/28/02 3/28/02 Sub.rban Suburban .Fee Simple 0 Traditional Traditional Aver/Aluro Aver/Alum 80 +/- Yrs 0 -700 0 0 0 Full Full Unfin Unlln Gas Stm/Rad Oil HW 0 Efficient Item Average ____ G_a_rage/Carport .__ ! Ca' Dot OffSt Park __ OffSt Park -- OffSt Park Porch, Patio, Deck, Porch/Balcony Porch 2 Porches None None None Fence, Pool, etc. Fence None Fence None 500 Net Adj:~total) Adjusted Sales Price 3.6 % Net -2 % Net 2 % Net of Comparable Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All market data is similar in style_ .and construction to the subject property. Comparable sales arc the most recent, similar, nearest sales available. All comparablcs have been closed and settled on thc above dates. ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price, and Data Source, for poor sales q/A N/A N/A N/A ~thin ~eaf of ap~'aisal Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal: No current agreement of sale, option, or lisdng. No sale ofcomparahles within I },ear. INDICATED VALUE BY SALES COMPARISON APPROACH ............................................... $ ..... 76,000 INDICATED VALUE BY INCOME APPROACH ({fAppticable) Estimated Market Rant $ N/A /Mo. x Gross Rent Multiplier N/A = ~; N/A This apl~,~a; is made I _XJ "as is' L_jsubj~ to repaY, alterations, inspections or conditions listed below ~ subject to completion per plans and specifications. Conditions of Appraisal: See attached Special Conditions Addendum and Statement of Limiting Conditions. All equipment with improvements were ia working condition, unless herein stated. Final Reconciliation: T_he Comparison Approach, reinforced b the Cost Approach, provides a good indication of Market Value. Good range o£ __ value $71,500 to $78,700. Chose value of $76,000. The purpose of this appraisal is to estimate the manet value of the real property thal is the sul:qect of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that am stated In 1/m stitched Freddie Mac Form 439/Fannie Mae Form 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE. AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF June 28, 2002 (WHICH IS THE DATE~F INSPECTIO~[AND/~HE EFFECTIVE DATE OF THIS REPORT) TO BE $ Hame Clement A. Leo, CREA ~ I Name Date Report Signed ' ~.~ '~)"3~ -- -- ~-~ Inspect Property State Or State License # AB-0301~04.1L, State PA Or Stat~ Licenaq ~ SUBJECT PHOTOGRAPH ADDENDUM 2CAL-50P orrower I Client Es__[t ql~ Jessie Trayer ~r. opctty~da~'ess 23 North 8th Strcet ~Jity ~._Lemoyne [Lender Executor Miller County Cumberland State PA Zip Code 17043 FRONT OF SUBJECT PROPERTY REAR OF SUBJECT PROPERTY STREET SCENE Day One Forms for Windows, 1995 - I 800-GET-DAYI SKETCH ,MAP AND PHOTOGRAPH ADDENDUM I~-'u~,erlCllent Ral;: o£ Jeasi~ ~ray,er LAYOUT SKETCH i'; '" .... ~-'- "'iT ....... ] ............... 6' 10 '; · BR '16' 28' Z 0 0 O. i COMPAF~ABLES PHOTOGRAPH ADDENDUM 2CAL-50P Borrower / Client Est of Jessie Tray_er Properly Address 23 North 8th Street City Lemoync County Cumberland State PA Zip Code 17043 Lender Executor Miller COMPARABLE SALE # i 221 Soulh 19th Street Camp Hill Date et'Sale: 12/17/01 Sale Price : 69,000 Sq. FL : 1,248 S/Sq. Ft. : 55.29 COMPARABLE SALE # 2 12 3rd Avenue Wormlcysburg Date of Sale: 2/28/02 Sale Price : 78,500 Sq. Ft. : 1,532 $ / Sq. Ft. : 5] Day One Forms for Windows, 1995 - I 800-GET-DAYI COMPARABLE SALE # 3 167 South Enota Drive Enola Date of Sale: 3/28/02 Sate Price : 76,900 Sq. Ft. : 1,012 $/Sq. Ft. : 76 NEIGHBORHOOD MAP Mccor~ic~ lalar~ / / / ?Sheets I~iM~cl t Falrvtew \ ",. Independence Island~ SKYLINE STADIUM Statement of Limiting Conditions File #: 2CAL-50P DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and sailer, each acting pmdantly, knowledgeably and assuming the price is not affected by undo stimulus. Implicit in this definition is the consumation ufa sale aa ufa specified date and the passing of title from seller to buyer under conditions whereby: (I) buyer and seller are typically motivmed; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. * Adjustments to thc comparables must be made for special or creative financing or sales concessions, No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in the market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction lo the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing thc property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other d~ita sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood liazard Area. Because the appraiser is not a surveyor, he or she makes no guarantee, express or implied, regarding the determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adveme conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in pertbrming the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presense of hazardous waste, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment oflbe property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike 10. The appraiser must provide his or her prior written consent belbre the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its saccessom and assigns; the mortgage insurer, consultants; professional appraisal organizations; any state or federally approved financial institution; or any department agency, or instrumentality of the United States or any state or the District of Columbia; except that the leader/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Ftedd/e M~ Form 439 6-93 Day One Fmma fo~ Windows, 1997 I 800-GET-DAYI APPRAISER CERTIFICATION File #: 2CAL-50P APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation, ifa significant item in a comparable property is superior to, or more favorable than, thc subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, ifa significant item in a comparable property is inferior to, or less favorable than, the subject property, I have made a positive adjuslraent to increase the adjusted sales price of the comparable. 2. I have taken into consider~ion the factors that have an impact on value in my development of the estimate of market value in the appraisal report, i have not knowingly witheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all sLatements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting specified in this form. 4. I have no present or prospective interest in the prol~erty that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or fulure employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount ofthe value estimate, the attainment ora specific result, or the occurence ora subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I peHbrmed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place aa of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate ora reasonable time for exposure in the open market is a condition in the definition of market value and the estimate 1 developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise s~ated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that i had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. 1 personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If l relied on significant professional assistance from any individual or individual(s) in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make change to any item in the report; therefore, [fan unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: Ifa supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 23 North #th Street Lemoyne APPRAISER: ../'" /f) Name: Clement A. Lei, ~"RI~ · Da~ Si~ned: ~ [\ \ O~ .... State Certification #: RL-0~iI'~65-L State: PA or State License #: AB-030804-L Sta~ei PA Expiration Date o f Certi fication or License: ~'3).~ PA 17043 SUPERVISORY APPRAISER (only if required): Signature: Name: Date Signed: State Certification #: or State License #: Diration Date of Certification or License: id [] Did Not Inspect property State: Slate: Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 REV- 1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Jessie R. Trayer $$~/ 181-07-0501 02/17/2002 21-02-0203 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship mast be disclosed on Schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 4,785.00 4 Allfirst Financial Inc. - 0086253298, date of death $0.00 Checking Account, Account No. balance $4,785.00, accrued interest Allfirst Financial Inc. Money Market Account, Account No. 0094251851, date of death balance $2,095.57, accrued interest $0.63 Allfirst Financial Inc. Certificate 80000002027590, date of death balance interest 26.88 of Deposit, Account No. $11,204.46, accrued Ailfirst Financial Inc. 87008140740667, date of interest 42.98 - Certificate death balance of Deposit, Account No. $18,945.34, accrued Capital Blue Cross - Refund Comcast Cable Refund Contents of home and personal property sold at auction Verizon - Telephone bill-refund TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) 2,096.20 11,231.34 18,998.32 88.95 12.55 1,180.75 14.13 38,407.24 Copyright !c~ 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) ' U allfirst October 8, 2002 James D. Bogar Attorney At Law One West Main Street Shiremanstown, PA 17011 Allfirst Financial Center N.A. P.O. Box 900 Millsboro, DE 19966 Dear Mr. Bogar: Estate of Jessie R. Trayer Date of Death: February 17, 2002 Social Security Number: 181-07-0501 In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the fol/owing accounts. Account Type ........................... Check/rig Account Account Number. ...................... 0086253298 Ownersh'p {Names of) .............. Jessie R. Trayer Opening Date ........................... 08/28/64 (account closed 06/04/02) Balance on Date of Death. ......... $4,785.00 _Accrued Interest $ 0.00 Total ....................................... $4,785.00 Account Type ........................... Money Market Account Account Number. ...................... 0094251851 Ownership (Names of) .............. Jesse R. Trayer Opening Date ........................... 05/28/83 (account closed 03/12/02) Balance on Date of Deattt ......... $2,095.57 .Accrued Interest $ 0.63 Total ....................................... $2,096.20 Page 2 Account Type ........................... Certificate of Deposit Account Number ....................... 80000002027590 Ownership {Names of). ............. Jessie R. Trayer Opening Date ........................... 10/06/99 (account closed 03/12/02) Balance on Date of'Death. ......... $11,204.46 Accrued Interest $ 26.88 TotaL ...................................... $11,231.34 October 8, 2002 Account Type ........................... Certificate of Deposit Account Number ....................... 87008140740667 Ownership {Names of) .............. Jessie R. Trayer Opening Date ........................... 03/26/97 (account closed 09/17/02 Balance on Date of Death. ......... $18,945.34 Accrued Interest $ 42.98 Total ....................................... $18,998.32 This letter does not include any accounts/n wkich the deceased may have been listed as power of attorney, custodian of uniform transfers, representative payee, or trustee under a written trust agreement. For any additional information on these accounts, please contact our branch at: 1200 Market Street Lemoyne, PA 17043 Phone: (717) 255-2271 Sincerely, Charlene Warrington, Associate I (302) 934-2722 REV- 1511 EX * (1-97) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Jessie R. Trayer SS~/ 181-07-0501 02/17/2002 FILE NUMBER 21-02-0203 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. Bo 1 2 3 4 5 6 DESCRIPTION FUNERAL EXPENSES: Gingrich Memorials - Headstone Hardings Funeral luncheon Musselmans Funeral Home Funeral and internment ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees James D. Bogar Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address c~ty Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Allstate - Home insurance Borough of Lemoyne - Sewer/Trash bill-final Chuck Bricker, Auctioneer - of personal property Pennsylvania American Water PP&L - Electric bill-final Register of Wills Copies of probate Total of Continuation Schedule(s) State Zip Auction commission and services, Company - Water bill-final documents TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 80.00 604.50 6,989.00 5,250.00 220.00 289.00 108.00 380.75 105.39 89.24 1.00 2,769.56 16,886.44 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, [nc. Form REV- 1511 EX (Rev. 1-97) Estate of: Jessie R. Trayer Soc Sec #: 181-07-0501 Date of Death: 02/17/2002 Item Description Continuation of Schedule H-B7 (Other Administrative Costs) Amount 8 9 10 11 12 13 Register of Wills - Filing fee for Pa. Inheritance Tax Return and Inventory RESERVES: Costs to conclude administration of Estate including filing fee for PA Inheritance Tax Return, Inventory and First & Final Account; preparation of Personal and Fiduciary Income Tax Returns RSR Appraisers - Residential home appraisal Ruth A. Nicola, Tax Collector - 2002-2003 County/Township/School Taxes Shipley - Fuel Oil - final Tim Zeiders Cleaning services UGI Corp Holding Co - Gas bill-final 31.00 850.00 250.00 1,043.19 181.89 300.00 113.48 2,769.56 REV-I$1Z EX +(1-9'/) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jessie R. Trayer SSf/ SCHEDULEI DEBTS OF DECEDENT, MORTGAGF LIABILITIES, AND LIENS 181-07-0501 02/17/2002 FILE NUMBER 21-02-0203 Include unreimbursed medical expenses. ITEM NUMBER 2 3 4 DESCRIPTION Holy Spirit Hospital - bill-final AMOUNT 9.54 Manor Care - Bill-final Quantum Imaging - bill-final West Shore Emergency Medical Service illness Medical transport-final 1,374.74 100.00 36.00 TOTAL (Also enter on line 10, Recapitulation) 1,520.28 (If more space is needed, insert additional sheets of the same size) Cooyright (c) 1996 form software only CPSystems. lnc. Form REV-151Z EX (Rev. 1-97) REV- 1513 EX · {9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jessie R. Trayer SS~/ 181-07-0501 NUMBEF I. SCHEDULE J BENEFICIARIES 02/17/2002 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outrfght spousal ctlstributions, anti tran~ers under Sec. 9116(a~ 1.2)] Winifred Anwyll 542 Lexington Avenue Mechanicsburg, PA 17055 Leslie Trayer Harvey 800 S. Pacific Coast Highway Redondo Beach, CA 90277 Madeline Miller 1712 Brandt Avenue New Cumberland, PA RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 17070 Daughter Granddaughter Daughter FILE NUMBER 21-02-0203 AMOUNT OR SHARE OF ESTATE One-fifth (1/5) of rest, residue and remainder One-third (1/3) of one-fifth (1/5) of rest, residue and remainder One-fifth (1/5) of rest, residue and remainder II. ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 TI'RU 18. AS APPROPRIATE. ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL BISTRIBUT1ONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LiNE 13 OF RE''/1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 Estate of: Jessie R. Trayer Soc Sec #: 181-07-0501 Date of Death: 02/17/2002 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship 4 Nancy Miller Amount or Share of Estate One-fifth 29 N. 8th Street Lemoyne, PA 17043 Andrew A. Trayer 320 Belaire Drive Shiremanstown, PA 17011 Daniel Trayer 5814 Timberview Drive Elkridge, MD 21075 Walter E. Trayer 24 E. Princess Street Lemoyne, PA 17043 Grandson Son Grandson (1/5) of rest, residue and remainder One-third (1/3) of one-fifth (1/5) of rest, residue and remainder One-fifth (1/5) of rest, residue and remainder One-third (1/3) of one-fifth (1/5) of rest, residue and remainder Note: Walter Trayer, son, died on September 25, 2001. His share passes, in equal shares, to his three (3) children, Andrew A. Trayer, Walter E. Trayer and Leslie Trayer Harvey. 21-02-203 LAST WILL AND TESTAMENT OF JESSIE R. TRAYER I, JESSIE R. TRAYER,of the Borough of Lemoyne, County of Cumberland, and State of Pennsylvania, make, publish and declare this to be .my Last Will and Testament, hereby revoking any and all other wills by me at any time heretofore made. .. , . 1. I direct the payment of my ~ust debts and funeral expenses as soon after my death as may he con- venient to my Executor hereinafter named. 2. I give, devise and bequeath all of my property, of whatsoever nature and kind, unto my husband, EMORI H. TRAYER. 3. In the event my husband fails to survive me, I give, devise and bequeath all of my property, real, personal, or mixed, and wheresoever situate, in equal shares, to my five children. 4. I nominate, constitute and appoint my husband, EMORY H. TP~YER, to be the Executor of this my Last Till and Testament. In the event my husband fails to survive me, then I appoint MADELINE MILLER and NANCY MILLER to be co-Executrices of this my Last Will and Testament. IN WITNESS WHEREOF I hereunto set , my hand and seal this ~-~--day of February, A. D 1959. Signed, sealed, published and declared bY The above named TesTaTrix, Jessie R. Trayer, as and for her Last Will and Testament in the presence o£ us who, at her request, in her presence and in The presence of each other, have hereto subscribed our names as witnesses. Register of Wills of Estate of ~ iNVENTORY also known as , Deceased county, Pennsylvania No. Date of Death 02/17/2002 Social SecuritY No. ~ rifythat the items appearmg ,. Madeline Mi]-]'er and Nancy Miller, .L.. ~ntory include allo! the personai assets wherever situate and al% of the real estate in the commonweaRh of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its (air value as of the date of the Decedent's death, and that Decedent owned except that which appears [na memorandum at the end of this no real estate outside of the commonweaRh of Pennsylvania I/We understand that false statements herein inventory- %/We verify that the statements made in this Inventory are true and correct. are made subiect to the penaRies o( 18 Pa. C.S. Section 4904 relating to unsworn fatsification to authorities. personal Representative Signature: Name of James D. Bo ar Es ulre Signature: ~r Attorney: tO. No.: ~ Address: 1712 Brandt Avenue Address: One West Main Street New cumberland, ~A 17070 Shiremanstown, PA 17011 Telephone: 717/774-6333 Telephone: 717/737-8761 Dated: Description Value (See continuation page(s) attached) Total: 114,407 (Attach additional sheets if necessarY) the commonwe of Pennsylvania may, , electron of the personal representative, ~ Memorandur~ estate o Form #RW-7 (1 inc[ude the vatue of each item, but such figures should not be extended into the total of the inventory. Ivama Bar Association Estate of: Date of Death: County: INVENTORY Jessie R. Trayer o2/17/2oo2 Cumberland CASH: Allfirst Financial Inc. Checking Account, Account No. 0086253298, date of death balance $4,785.00, accrued interest $0.00 Allfirst Financial Inc. Money Market Account, Account No. 0094251851, date of death balance $2,095.57, accrued interest $0.63 Allfirst Financial Inc. Certificate of Deposit, Account No. 80000002027590, date of death balance $11,204.46, accrued interest 26.88 Allfirst Financial Inc. - Certificate of Deposit, Account No. 87008140740667, date of death balance $18,945.34, accrued interest 42.98 Capital Blue Cross Refund Comcast Cable - Refund Contents of home and personal property sold at auction Verizon - Telephone bill-refund 4,785.00 2,096.20 11,231.34 18,998.32 88.95 12.55 1,180.75 14.13 38,407.24 -1- REAL ESTATE/PA: Ail that certain piece or parcel of real estate having erected thereon a dwelling house being known and numbered as 23 N. 8th Sreet, Lemoyne, Cumberland County, Pennsylvania. The property was acquired by Emory H. Trayer and Jessie Trayer, also known as Jessie R. Trayer, husband and wife, by Deed dated December 5, 1959 and recorded in the Cumberland County Recorder of Deeds Office in Deed Book "0", Volume 19, page 496, a copy of said Deed being attached hereto and incorporated herein. The said Emory H. Trayer died March 25, 1984, whereupon full and complete title became vested solely in Jessie R. Trayer, the Decedent herein. Said real estate has been appraised, with a copy of the Appraisal being attached hereto and incorporated herein. 76,000.00 TOTAL RECEIPTS OF PRINCIPAL ............... 76,000.00 114,407.24 -2- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN PA 17011-1410 DATE 01-06-2005 ESTATE OF TRAYER DATE OF DEATH 02-17-2002 FILE NUMBER 21 02-0205 COUNTY CUHBERLAND ACN 101 Amount Remitted REV-15~7 EX AFP ¢01-05) JESSIE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I7015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR ESTATE OF TRAYER DISALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX JESSIE R FILE NO. 21 02-0205 ACN 101 DATE 01-06-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1). 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) q. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposlts/Mlsc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/M/sc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens CSchedule I) CIO) ii. Total Deductions 12. Net Value of Tax Return 76,,000.00 ,00 .00 .00 58r407.24 .00 .00 C8) 16,886.44 1~520.28 Cll) 13. NOTE; reflect figures that include the tota! of .ALL returns assessed to date. ASSESSHENT OF TAX= 15. Amount of L/ne 14 at Spousal rate C15) .00 X O0 = NOTE: To insure Proper credit to your account, submit the upper port/on of this form w/th your tax Payment. 114,407.24 96,000.52 .00 AMOUNT PAID 4,520.02 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE C IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 4,520.02 .00 .00 .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16). 17. Amount of L/ne 14 at SlbIlng rate C17) 18. Amount of L/ne 14 taxable at Collateral/Class B rate C18) 19. Principal Tax Due FAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) 11-15-2002 CD001855 .00 96,000.52 x 045 = 4,520.02 · O0 x 12 = . O0 · O0 x 15 = . O0 (i9)= 4,520.02 C12) Charitable/Governmental Bequests; Non-elected 9113 Trusts CScheduIe J) C15) .00 Net Value of Estate SubSect to Tax cxq) 96,000.52 If an assessment was Issued previously, lines 14, 15 and/or 16, 17, 18 and 19 wi11 RESERVATION: PURPOSE OF NOTICE= PAYMENT= REFUND OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possess/on or enSoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Sect/on 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of NilIs printed on the reverse side. --Nake check or money order payable to= REOIST~ OF NILLS, AUnT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsyivania Inheritance and Estate Tax" (REV-ISIS). Applications are availabIe at the Office of the Register of Nills, any of the 25 Revenue District Offices, or bY calling the special 24-hour answering service for forms ordering= 1-800-5&2-2050; services for taxpayers with special hearing and / or speakinQ needs= 1-800-447-5020 (TT oniY). AnY party in interest not satisfied with the appraisament, allowance, or disaIlowance of deductions, or assessment of tax (including discount or interest) as sh~n on this Notice must object within sixty (60) days of receipt of this Notice by= --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court, Factual errors discovered on this assessment should be addressed in writing to= PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent*' (REV-ISOI) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5~) discount of the tax paid is allo~ed, The lSY. tax amnesty non-part/c/pat/on penalty is computed on the total of the tax and interest assessed, and not paid before JanuarY 18, 1996, the first day after the end of the tax amnesty period, This non-part/c/pat/on penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of six (6Y.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after JanuarY I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced bY the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Y ea.~r Rate Factor Year Rate Factor 1982 20Y. .000548 1987 9Y. .000247 1999 7Y. .000192 1985 16Y* .000458 1988-1991 XlY. .00050! 2000 8~. .000219 1984 IIY. .000501 1992 9Y. .000247 2001 9Y. .000247 1985 15~ .000556 1995- I994 7Y. .000192 2002 6Y. .000164 1986 IOY. .000274 1995-1998 9Y. .000247 2005 5Y. .000157 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --ANY Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment, If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Jessie R. Trayer Date of Death: February 17~ 2002 Wil 1 No. 21-02-0203 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No XX b. The separate Orphans' Court No. (if any) for the personal representative's account is: N/A c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 9/15/03 .~~,//'~,~~ Sl~nature~ James D. Bogar, Esquire Name (Please type or print) One West Main St. Shiremanstown, PA 17011 Address (717) 737-8761 Tel. No. (MAH:rmf/AM3) Capacity: x Personal Representative __Counsel for personal representative