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09-03-09 (3)
1505607121 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of IndNidual Taxes County Code Year File Number Poeox28o6o1 INHERITANCE TAX RETURN 2 1 0 9 0 2 5 3 Hanisburo PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 0 5 8 6 7 9 0 2 1 3 2 0 0 9 1 1 2 0 1 9 3 7 Decedent's Last Name Suffix Decedent's First Name MI K O S E R J R G U Y W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return 4. Limited Estate ^X 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SMOULU lit UIKtL I tU I U: Name Daytime Telephone Number J O E L R Z U L L I N G E R 7 1 7 2 6 4 6,.,D 2 9 Firm Name (If Applicable) o , ~:= ~ REGISTE LLS US LY '+ ~ ~ ' ~~ Z U L L I N G E R D A V I S P C- -o `=" First line of address ~ ~ r ~ r ~ ~ ~, ~ ~~ 1 4 N O R T H M A I N S T R E E T ~~~ Second line of address ' ~y G1 '. ' I=s ~~ S U I T E 2 0 0 ~ ,,.~ 3 DATE FILED ~ ~'~ City or Post Office State ZIP Code -- C H A M B E R S B UR G P A 17 2 01 Correspondent's a-mail address: Under penalties of perjury, I dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is and complete. D laration of pre rer other than the personal representative Is based on all information of which preparer has any knowledge. SI T E O~F PE~J,SC~N SPONSIBLE F R FILING RETURN ~ DATE Q ire /5l`// ~~ic. -, l~ n . _ ~~ ZifO'_'i ~ P ~ Q'.~(l'~ 1 65 SPRINGFIELD ROAD SHIPPEf~-S~B~CJRG PA 17257 IGNA RE OF PREP R R TH R RESENTA~NE AD ESS 1 NORTH MAIN REET, SUI E 200 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: GUY W• K O S E R, J R 1 6 0 5 8 6 7 9 RECAPITULATION 1. Real estate (Schedule A) ....................................... 1. . 2 3 3 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ................................. . 2• 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. 4. Mortgages & Notes Receivable (Schedule D) ....................... . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... . 5. 2 7 4 7 • 2 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ...... . 6• 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ...... . 7. 8. Total Gross Assets (total Lines 1-7) .......................... . 8. 2 3 5 7 4 7, 2 7 9. Funeral Ex enses & Administrative Costs Schedule H P ( ) ........... 9. ..... 5 0 4 4 . 5 6 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) ....... 10. ..... 8 8 7 7 3. 5 0 11. Total Deductions (total Lines 9 & 10) ...................... ..... 11. 9 3 8 1 8 . 0 6 12. Net Value of Estate (Line 8 minus Line 11) .................... ..... 12. 1 4 1 9 2 9 . 2 1 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ............. ..... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............. ..... 14. 1 4 1 9 2 9 . 2 1 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.0 _ 0 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X •0_ 0 0 0 1g. 17. Amount of Line 14 taxable at sibling rate X .12 ~ ~ ~ 17. 16. Amount of Line 14 taxable at collateral rate x .15 1 4 1 9 2 9. 2 1 1 g, 19. Tax Due ............ ........................... .. ..... ..19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 0. 0 0 0. 0 0 2 1 2 8 9. 3 8 2 1 2 8 9. 3 8 Side 2 1505607221 1505607221 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 09 0253 DECEDENTS NAME GUY W. KOSER, JR STREET ADDRESS 65 S ringfield Road _ CITY Shippensbur STATE 'ZIP PA II 17257 Tax Payments and Credits: 1• Tax Due (Page 2 Line 19) (1) 21,289.38 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) 0.00 (5) 21,289.38 (5A) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (56) 21,289.38 Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ b. retain the right to designate who shall use the property transferred or its income; ............................... ^ ^X c. retain a reversionary interest; or ................................................................................................ ^ ^X d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-0ne years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P,S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)]. 0.00 The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER GUY W. KOSER JR 21 09 0253 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 urooerty which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Tract of real estate, together with improvements thereon 233,000.00 erected, situate at 65 Springfield Road, Shippensburg, North Newton Township, Cumberland County, Pennsylvania, appraised by Tim L. Ausherman, with copy attached hereto TOTAL (Also enter on line 1, Recapitulation) ~ S 233.000.00 (If more space is needed, insert addfional sheets of the same size) REV-1508 EX+ (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER GUY W. KOSER JR 21 09 0253 Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking Account #951023427, M&T Bank, 132.26 valuation attached 2. Checking Account #9843771560, M&T Bank, 15.01 valuation attached 3. Gross proceeds from sale of 2003 Chrysler Town & 2,100.00 Country automobile by Patriot Federal Credit Union 4. 2001 Chevrolet Silverado, 2500 crew cab, with 400,000 miles 500.00 in very poor condition TOTAL (Also enter on line 5, Recapitulation) 13 2,747.27 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8r, ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER GUY W. KOSER JR 21 09 0253 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home, funeral expenses 1,877.56 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: State Zip 2. Attorney Fees Joel R. Zullinger 3, Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7 City State Zip Relationship of Claimant to Decedent Probate Fees letters 90.00; will 15.00; short certificates 12.00; JCP fee 10.00; automation fee 5.00; filing return 15.00; additional probate fee 220.00 Accountants Fees Tax Return Preparers Fees Tim L. Ausherman, appraisal of real estate 2,500.00 367.00 300.00 TOTAL (Also enter on line 9, Recapitulation) I S ~ n~ ~ ~a {If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER GUY W. KOSER, JR 21 09 0253 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Date of death balance due on loan #50000558937 to Patriot Federal Credit Union, 8,028.66 against decedent's 2003 Chrysler Town & Country vehicle 2. (Hershey Medical Center, balance due on unpaid medical bills 3. Balance due on Loan No. 12044453214606001, M&T Bank 4. ~ Balance due on Home Equity Loan #12044449799464998, M&T Bank 5. (Installment Loan #10000192832810001, M&T Bank 6. Installment Loan #10000192910790001, M&T Bank TOTAL (Also enter on line 10, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 776.37 0.00 60,157.65 18,168.84 1,641.98 REV-1513 EX + (9-00) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER GUY W. KOSER JR 11 u5 u~5s RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. David Wagner & Theresa Wagner Collateral 65 Springfield Road right to residue in real Shippensburg, PA 17257 estate during their life 2. Andrew Wagner Collateral 70,964.61 65 Springfield Road one-half of residue Shippensburg, PA 17257 3. Megan Wagner Collateral 70,964.60 65 Springfield Road one-half of residue Shippensburg, PA 17257 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET = (If more space is needed, insert additional sheets of the same size) JRZ - 5.1 koser.lw January 14, 2009 LAST WILL AND TESTAMENT I, GIIY W. ROSER, JR „ of 65 Springfield Road, Shippensburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made . I. I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my decease as a part ~~f the expense of the administration of my estate. II. I give the following guns to Andrew Wagner: .308 caliber and 32 special, if he survives me. III. ~ c -~ I give the following guns to Megan Wagner: 22 lever action and 5 millimeter, if she survives me. i-~ IV. I give my real estate situate partly in Southampton Township and partly in North Newton Township, Cumberland County, Pennsylvania, as follows: David Wagner and Theresa Wagner shall be able to reside in said real estate for and during the terms of their natural life, however, upon the death of both David Wagner and Theresa Wagner, or upon their prior desire, in writing, to sell the same, said real estate shall be sold. Should the real estate be sold prior to the death of David Wagner and Theresa Wagner, the proceeds of said sale shall be divided three ways with one equal share going to David Wagner, one equal share going to Andrew Wagner, and one equal share going to Megan Wagner. Should the real estate be sold following the death of either David Wagner or Theresa Wagner, but prior to the death of both of them, the said real estate shall be divided two wavs with ore equal share going to _ ~_,~ Andrew Wagner, and one equal share going to Megan Wagner. Should ~~ the real estate be sold following the death of David Wagner and ` V Theresa Wagner, the proceeds shall be divided equally between '~J Andrew Wagner and Megan Wagner. All rights of the parties set --~ ..~ forth in this paragraph are subject to the right of the executor to subdivide one lot from the real estate and sell the same to pay the costs of the settlement of my estate. _ Page 2 v. I give, devise and bequeath the residue of my estate of every nature and wherever situate to Andrew Wagner and Megan Wagner, in equal shares, prozTided that the share of any beneficiary who predeceases me or dies on or before the thirtieth day following my a death shall be distributed to said beneficiary's issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, then to my other then-living beneficiary. VI. In the event David r,~Taaner, Megan Wagner and Andrew Ch?agncr all predecease me or die before the thirty-first day following m_v death, I give my entire estate to my sister, Shirley Bishop. VII. In the event that anyone entitled to a share of my estate shall be under the age of twenty-one years at the time for distribution to such beneficiary, I constitute and appoint Theresa -~' Wagner as trustee of any property which passes either under this will or otherwise to said beneficiary. Said trustee shall in the trustee's sole discretion and without order of court, use principal ~1 Page 3 as well as income from time to time as may appear to be necessary for the beneficiary's welfare, comfort, medical care, recreation, support and education, without responsibility to the beneficiary or to any person taking care of the beneficiary; and the remaining balance in the hands of said trustee shall be distributed to said beneficiary when the beneficiary attains the age of twenty-one years. If such beneficiary dies prior to attaining the age of twenty-one years, said trustee is authorized in the trustee's discretion to pay part or all of the beneficiary's funeral expenses and the remaining balance in the hands of said trustee shall be distributed to the beneficiary's personal representative. In the event the funds held by the trustee for any beneficiary become in the opinion of the trustee too small for proper and efficient administration, the trustee, in the trustee's sole discretion, may depcsit such funds in a savings accour_t in ohe name ~f the beneficiary. VIII. Any fiduciary under this will shall have the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of Page 4 diversification of risk. B. To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. To sellk 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 they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. ~. To compromise anv claim or cor~troversv. F . '?'o distribute i r_ cash or iTl kind or partly~n cacti . G. To hold propert~~ in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. IX. I direct that all taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. Page 5 X. The interest of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation; and the principal and income shall be paid by the trustee or guardian directly to or for the use of the beneficiary entitled thereto, without zregard to any assignment, order, attachment or claim whatever. XI. I appoint David Wagner and Theresa Wagner as executors of this my will. Should David Wagner and Theresa Wagner predecease me, fail to qualify or cease to act, ,- appoint Joel R. Zullinger as executor of t_r,i s my ~~i11 . XII. No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, consisting of seven typewritten pages, the first five of which bear my signature in the margin for the purpose ~~ of identification this ~ da Hof ~' L 2 ~d i (SEAL) Page 6 Signed, sealed, published and declared by the above-named testator as and for his last will and testament in our presence, who in his presence, at his request and in the presence of each oth r have hereunto set our hands as attesting witnesses. bra ~:~a~ r ~ ~'een~' ~~tl-e ~~ We, GUY W.a KOSER, JR. , ~^~jm~ j~pn ~ ~y~ and I~c,e-Q.I~ ~ haett~i~ , the testator and the witnesses respectively, whose names are signed to the attached ar foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and testament and that he executed it as his free and voluntary act for the purposes therein expressed and that each of the witnesses, in the presence and hearing of the said testator signed the will as witnesses and to the best of their ,'~nnval_~dge said signer was at that time eighteen years of age ar older, of sound mind and under na constraint or_.,undue influence. i - - Y ,~ , Te ator i n ss C 1lt~tL- fitness Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and sworn to before jne by the above-named witnesses this~~+ 1 day of 2br~. Notar Public mean c ester awn wee Page 7 ~ono+~~w ear aor•~~ sago SUMMARY OF SALIENT FEATURES Subject Address 65 Springfield Drive Legal Description Deed Book Vol. 247 page 2235 City Shippensburg County Cumberland State Pa Zip Code 17257 Census Tract 0131.01 Map Reference 30-11-0306-013 Sale Price $ N/A Date of Sale NIA Borrower Estate of Guy Koser Lender/Client JoelZullingerAtty. Size (Square Feet) 2,052 Price per Square Foot $ Location Average Age 8 Condition Good Total Rooms 9 Bedrooms 4 Baths 2 Appraiser Tim L. Ausherman Date of Appraised Value 2/13/2009 Opinion of Value $ 233,000 Form SSD2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Ausherman Bros. Real Estate Inc. Bonower Client Estate of Gu Koser Flle No. Pro a Address 65 S rin field Drive Ci Shi ensbu County Cumberland State Pa Zip Code 17257 Client Joel Zullin er Att . APPRAISAL AND REPORT IDENTIFICATION Thls Appraisal Report Is 4IIfl of the following types: ^ Self Contained (A written report prepared under Standards Rule 2-2(a) ,persuant to the Scope of Work, as disclosed elsewhere in this report.) '~ Summary (A written report prepared under Standards Rule 2-2(b) , persuant to the Scope of Work, as disclosed elsewhere in this report.) ^ Restricted Use (A written report prepared under Standards Rule 2-2(c) , persuant to the Scope of Work, as disclosed elsewhere in this report, restricted to the stated intended use by the specified client or intended user.) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief: -the statements of fact contained in this report are true and correct. -the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or the specified) 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 developing or reporting predetermined results. - my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice, - I have (or have not) made a personal inspection of the property that is the subject of this report. (h mare than one person signs this certrfication, the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property.) - no one provided signiticant real property appraisal assistance to the person signing this certification. (h there are exceptions, the name of each individual providing signilicani real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any USPAP related Issues requiring disclosure and any state mandated requirements: APPRAISER: SUPERVISORY APPRAISER (only If required): Signature: ~ Signature: Name: Tim n Name: Date Signed: 3/ 5/2009 Date Signed: State Certification #: GA000149L State Certification #: or State License #: or State License #: State: PA State: Expiration Date of Certification or License: 6/30/2009 Expiration Date of Certification or License: Supervisory Appraiser inspection of Subject Property: Effective Date of Appraisal: 3/26/2009 ^ Did Not ^ Extedor-only from sheet ^ Intedor and Exterior Form IDD6 - "WinTDTAL" appraisal software by a la mode, inc. -1-B00-ALAMODE FROM: Ausherman Bros Real Estate Inc Tim Ausherman 229 North Second St Chambersburg, Pa 17201 Telephone Number: 717-264-6715 Ext 202 Fax Number: 717-264-4973 T0: Joel Zullinger Atty. 310 Chambersburg Truct Co Building Chambersburg , Pa Telephone Number: Fax Number: Ahernete Number: E-Ma(I: INVOICE 1NVOICENUMBER ' DATE ' 3/25/2009 • REFERENCE Internal Order #: Lender Cese #: Cllent Flle #: Maln File # on form: Other Flle # on form: Federal Tax ID: 25-1552788 Employer ID: DESCRIPTION: ` ': ,.x .• : :,..-' " Lender: Joel Zullinger Atty. Client: Joel Zullinger Atty. Purchaser/Borrower: Estate of Guy Koser Property Address: 65 Springfield Drive City: Shippensburg County: Cumberland State: Pa Zlp: 17257 Legal Description: Deed Book Vol. 247 page 2235 FEES'; - AMOUNT Appraisal Fee 300.00 SUBTOTAL ~ 300.00 j. PAYMENTS >~ ~ - ~ ~~~~~-,~. - ~ I AMOUNT Check #: Date: Description: Check #: Date: Description: Check #: Date: Description: SUBTOTAL TOTAL DUE $ 3oa.oo Form NIVS - "WinTOTAI" appraisal software by a la mode, inc. -1-800-ALAMODE Ausherman Bras. Real Estate Inc. Ausherman Bros. Real Estate Inc. oGCInGI-ITIA1 APPRAIS~I SI IMM~4RY REPORT FIIaNn~ ~ ~ '• w~v r.......... ~ -. ~- __ .. _______ __ _ _ _ _ _.. Prc a Address: 65 S rin field Drive Ciry' Shippensburq State: Pa Zip Code: 17257 Coun :Cumberland Le al Descri lion: Deed Book Vol. 247 a e 2235 ~ Assessor's Parcel #: 30-11-0306-013 m Tax Year: 2009 R.E. Taxes: $ 1 575 S ecial Assessments: $ None Borrower ii a licable : Estate of Gu Kbser w ` "' i Cunent Owner of Record: Estate of Gu Koser Occu ant: Owner Tenant Vacant Manufactured Housin Pro'ect T e: PUD Condominium Coo erative ^ Other describe HOA: $ ^ er ear ^ er month Market Area Name: Shi ensbur Ma Reference: 25420 Census Tract 0131.01 The u ose of this a sisal is to develo an o inion of: Market Value as defined , or other a of value describe This re ort reflects the followin value 'rf not Cunent, see comments : [] Current (the Inspection Date Is the Effective Date) ®Retrospeclive ^ Prospective A roaches develo ed far this a sisal: Sales Com orison A roach ®Cost A roach Income A roach See Reconciliation Comments and Sco a of Work ~ Pro a Ri hts A raised: ®Fee Sim le Leasehold Leased fee ^ Other (describe) ~ Intended Use: The intended use is for the settlement of the estate of Guy W Koser N Intended Users b name or e : Estate of Gu W. Koser Client: Joel Zullin er Att . Address: 310 Chambersbu Trust Co. B uildin Chambersbur PA 17201 A raiser: Tim L. Ausherman Address: 229 No rth Second Street Cha mbersbur PA 17 201-1696 Location: Urban Suburban Rural Built up: ^ Over 75% ^ 25-75% ®Under 25% Predominant Occupancy One-Unit Housing PRICE AGE Present Land Use One-Unit 20 % Change in Land Use ®Not Likel Y Growth rate: ^ Rapid ®Stable ^ Slow ®Owner 98 $(000) (yrs) 2-4 Unit % ^ Likely" ^ In Process' ~ F Property values: ^ Increasing ®Stable ^ Declining ®Tenant 2 150 Low new Multi-Unit % • To: Demandlsupply: ^ Shortage ®In Balance ^ Over Supply ~ Vacant (0-5%) 550 Hi h 100 Comm'I % y Marketin time: ^Under 3 Mos. ®3-6 Mos. ^ Over 6 Mos. ^ Vacant >5% 200 Pred 20 A ricultural 80 % o Q Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and Vends): Area bounded by Shippensburq to the south Newville to the west Carlise to the north and Route 81 to the east The neighborhood is a mix of scattered single family homes and land ~ in agricultural use Area is within easy access to shopping and employment in the Shippensburq area Market conditions within the area are F w slow with and increased supply of homes available for sale It is common for sellers to assist buyers with closing costs. _ Y K Q ~ - Dimensions: Irre ular Site Area: 14.45 acres Zoning Classification: Agri-Residential Descdption: Agric 8 residential use Zonin Com liance: ®Le al Le al nonconformin randtafhered ^ Ille al ^ No zonin Are CC&Rs a licable? ^ Yes ^ No ®Unknown Have the documents been reviewed? ^ Yes ^ No Ground Rent If a licable $ / Highest 8 Best Use as improved: ®Present use, or ^ Other use (explain) _ Z O Actual Use as of Effective Date: Residential Use as appraised in this report: .Residential Use Summary of Highest & Best Use: Highest and best use presently is a single family home H a ~ w ~ FW_- H Utilities Public Other Provider/Description Electricity ® ^ Gas ^ ^ none Water ^ ~ well Sanitary Sewer ^ ® septic tank Storm Sewer ^ ^ none OH-site Improvements Type Public Private Street asphalt ® ^ Curb/Gutter None ^ ^ Sidewalk None ^ ^ Street Ligh[s None ^ ^ Alle none ^ ^ Topography Rolling Size Above average Shape Irregular Drainage adequate View average Other site elements: ®Inside Lot ^ Corner Lot ^ Cul de Sac ^Under round UtilRies ^ Other describe FEMA S ec'I Flood Hazard Area ^ Yes ®No FEMA Flood Zone X FEMA Ma # 42041 C0355E FEMA Ma Date 3/16!2009 Site Comments: Site is gently rolling with fronage along Springfield road General Description # of Units 1 ^ Acc Unit ExteriorDescriptlon Foundation Conc Blocklav Foundation Slab None Basement None Area Sq. Ft. 2 052 Heating Fha Type Fha . # of Stories 1 Exterior Walls Stne vinlav Crawl Space none % Finished 0 Fuel Propane Type Ig Det. ^Att. ^ Root Surface As halU ood Basement Full Ceiling oists Design (Style) Manuf ranch ® Existing ^ Proposed ^ Und.Cons. Gutters & Dwnspts. alumn! ood Window Type Dbl hung/av Sump Pump ^ Dampness ^ Walls block Floor concrete Cooling Central yes h Actual Age (Yrs.) 8 Storm/Screens yes/avg Settlement None Outside Entry es Other z Effective A e rs. 5 Infestation none w ~ w ~ IntedorDescdptlon Floors C t vinlav Walls d all/av Appliances Refrigerator ~ Range/Oven ~ Attic ^None Stairs ® Drop Stair ^ Amenities Fireplace(s) # 1 Woodstove(s) # None Patio None CarStorsge ^ None Garage # of cars ( 2 Tot,) Attach. __ ~ TdmlFinish woodlav Disposal ^ Scuttle ^ Deck None Detach. _ m Bath Floor vin I/av Dishwasher ® Doorway ^ Porch Porches BI[: In F Bath Wainscot fibe las/av Fan/Hood ^ Floor ^ fence None Carport Doors Holldav Microwave ® Heated ^ Pool None Driveway _ z Washer/D er ^ Finished ^ Surface Gravel ~ Finished area above rode contains: 9 Rcoms 4 Bedrooms 2 Baths 2 052 S uare Feet of Gross Livin Area Above Grade a Additional features: Thermo window garden tub master bath 40 x 40 pole building unfinished gravel floor unfinished interior _ n: U w ~ Describe the condition of the properly (including physical, functional and external obsolescence): No adverse factors subject property is in average condition Subject property is a manufactured home with front and rear porches and a full basement. mRESIDENTIAL ~o~yl~{~mUJNwuyE~EnNUe,NCnnDimmniayvc,cV~wwouu,,,uw,,,ourvm,vwnmmuym,u,aa,vn,n~n~.~~,o~oii~~~~i~~~i~~.,~~e..ry,....~...y......,.....-. Farm GPRE52 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 312007 Q~cin~tiTiei eppRnlsol SUMMARY REPORT CIInNn~ ~ My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Data Sources : Cumberland Co Courthouse O 1st Prior Sub ect Sale/Transfer Analysis of sale/Iransfer history andlor any current agreement of sale/listing: Subject property has not transferred within w Date: 7/17/2001 the past three years Comparable sales have not sold 12 months prior to current sale. _ ~ Price: 1 - w Source 5 : Courthouse - z 2nd Prior Sub'ect Sale/Fransfer - a Date: F Price: Sources SALES COMPARISON APPROACH TO VALUE if develo d The Sales Com orison A roach was not develo ed for this a sisal. FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 65 Springfield Drive Shi ensbur Pa 17257 439 Burgners Carlisle 53 Red Shed Rd Shi ensbur 1955 Goldsmith Rd Shi ensbur Pa Proximi to Sub'ect ~~`' 11.84 miles NE 1.95 miles N 9.46 miles SW Sale Price $ N/A -' $ 160 000 $ 153 800 ' $ 142 000 Sale Price/GLA $ /s .tt. $ 113.96 /s tt $ 74.95 /s ft. $ 72.45 /s .tt. Data Sources Ins ection MLS MLS MLS Verification Sources Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ Ad'ust. DESCRIPTION + - $ Ad'ust. DESCRIPTION + - $ Ad'ust. Sales or Financing Concessions N/A Conv 31 DOM No concess Conv No concess Conv 12 DOM Concess 4260 -4 260 Date of Sale/Time N!A 7/28/2008 2-27-2008 8/13/2008 Ri hts A raised Fee Sim le Fee Sim le Fee Sim le Fee Sim le _ Location Avera a _ Avera a Avera a Avera e Site 14.45 acres 6.29 Acre +49 000 1.13 acre +78 000 .46 acre +84 000 ,; View avera a avera a Avera a avera e _ Desi n S le Manuf ranch Manuf ranch Manf Ranchlav Manf Ranch/av Duali of Construction Stne vin/av Vin I/av Vin I/av vin I/av Ae 8 9 6 3 Condition Good Good Good Good Above Grade Total Bdnns Baths Total Bdnns Baths Total Bdnns Baths Total Bdrms Baths Roam Count 9 4 2 6 3 2 8 4 2 8 4 2 Gross Livin Area 2 052 s .tt. 1 404 s .ff. +g 720 2 052 s .ft. 0 1 960 s .tt. +1 380 Basement & Finished Rooms Below Grade Basement Unfinished None +10,000 PArt Fam rm +4,000 -3 000 None None +10,000 Functional Util' Avera a Avera a Avera a Avera e Heatin /Coolin Fha/ac Fha/ac Fha/ac Fha/ac = Ener Efficient ffems Thermo wind Thermo wind Thermo wind Thermo wind Gara a/Ca ort Pole Buildin Pole Buildin 2 car None +8 000 ~ PorchlPatio/Deck Porches None +3 000 Porches None +3 000 a Kitchen Std Kitchen Std Kitchen Std Kitchen Std Kitchen Q Fire lace 1 f l None +1 000 t o None +1 000 p Fencin ool other None None None None rn ~ a - f Net Ad'ustment otal ®+ - $ 72 720 + ^ $ 79 000 ®+ - $ 103 120 ~ m Adjusted Sale Price of Com ambles Net ` - 45.5 % Gross 45.5 % $ 232 720 Net 51.4 % Gross 55.3 % $ 232 800 Net 72.6 % Gross 78.6 % $ 245 120 G w Summary of Sales Comparison Approach Comparable sales are over 1 mile and over six months however represent the most recent comparable sales available. The subject property would appeal to a limited market. Indicated Value b Sales Com orison A roach $ 233 000 m RES I D E NTIAL Copynght® 2007 6y a la moAe, inc. This form may be reprotluced unmotlnleU wlihout written permission, however a la mo0e, Inc. must De acKnowleoged and cretlneu. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 .-.r-nsr~r_ursws w~o~n~cn~ CIIMMARV RFPnRT ~neu,.. RG~7sva_s. s sus.. ~. . . v-....~ ...... - --- - - - - - COSTAPPROACH TO YALUE H develo d The Cost A roach was not develo ed for this a raisal. Provide ode note information for re lication of the followin cost fir ures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value): - ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ......__.........__._... __._-.._ .__..._. __.. _$ 95 000 v Source of cost data: Marshall & Swik Cost Handbook DWELLING 2 052 S .Ft. $ 59.80 ....... _$ 122 710 p Ouali ratio from cost service: Av Effective date of cast data: 312009 2 052 S .Ft. $ 19.00 .._.. _$ 38 988 etc.): depreciation area calculations ross linin roach ( C t A t a S .Ft. $ _$ a , , g g s on as pp Commen S .Ft. $ _. _$ a ~ S.Ft.@$ _ _$ ~ _ _$ ~ Gars a/Ca ort 1600 5 .Ft. $ 12.00 _ .... _$ 19 200 Total Estimate of Cost-New _$ 180.698 Less Ph sical Functional External De reciation 15 069 =$ 15 069 De reciated Cost of Ire rovements _ _..._...._ _ _......._ ._._ _$ 165 829 "As-is" Value of Site Ire rovemenis ...______ ___....._ __. _$ 16.000 _$ _$ _ Estimated Remainin Economic L'rfe if re aired : 55 Years INDICATED YALUE BYCOST APPROACH ___ _.......___ _.__.._ =S 276 829 x INCOME APPROACH TO VALUE if develo d The Income A roach was not develo ed for this a raisal. a Estimated Mordhl Market Rent $ N/A X Grass Rent MuIU liar N!A = $ IndlcatedValue b Income A roach s Summary of Income Approach (including support for market rent and GRM): Income approach was not utilized due to lack of single family homes sold a when rented neccessarv to establish aGRM. - W ~ - O V - Z PROJECT INFORMATION FOR PUDa if a licable The Subject is art of a Planned Unit Develo merR. '. Le al Name of Pro'ect: o Describe common elements and recreatlonal faciltties. - ~ - a Indicated Value by: Sales Comparison Approach $ 233 000 Coet Approach (If develo ed) $ 276 829 Income A proach (if develo ) $ Final Reconciliation All approaches to value have been considered motor emphasis was placed on the sales comparison approach to value Cost approach was considered however was not developed due to the age of the improvements and amount of depreciation that has taken place Income approach was not developed due to lack of single family homes sold that were rented neccessarv to establish a GRM. z - 0 r= g This appraisal is made ®"as is", ^ subject to completion per plans antl specttications on the basis of a Hypothetical Condition that the improvements have been v completed, ^ subject to the following repairs or alterations on the basis of a Hypothetical Condition that the repairs or alteradons have been completed, ^ subject to z the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require atteraticn or repair: O - U W ' _ d ^ This re ort is also subject to other H othetical Condttions and/or Extraordina Assam ticns as s ecffied in the attached addenda. Based on the degree of inspection of the subject property, as Indicated below, defined Scope of Work, Statement of Assumptions and Limiting Conditions, my (our) Opinion of the Market Value (or other specified value type), as defined herein, of the real property that is the subject and Appraiser's Certifications , of this report Is: $ 233,000 ,riot: 2/13/2009 ,which is the effective date of this appraisal. If indicated above, this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions Included In this report. See arisched addenda. F A true and complete copy of this report contains pages, including exhibits which are considered an integral part of the report. This appraisal report may not be w properly understood without reference to the information contained in the complete report. = Attached Exhibits: a ^ Scope of Work ^ Limiting Cond./Certifications ^ Narrative Addendum ^ Photograph Addenda ^ Sketch Addendum ^ Map Addenda ^ Additional Sales ^ Cost Addendum ^ Flood Addendum ^ Manuf. House Addendum ^ H othetical Conditions ^ Ex[raortlina Assam bons ^ ^ ^ Client Contact: Client Name: Joel Zullinger Attv E-Mail: Address: 310 Chambersbur Trust Co. Buildin Chambersbur PA 17201 APPRAISER ~ SUPERVISORY APPRAISER (if required) i or CO-APPRAISER (If applicable) v) / ~ ~' Supervisory or a Appraiser Name: Tim L. Ausherman Cc-Appraiser Name: _ ~ Real E ate an : Aushennan Bros Com Company: _ w y . p Phone: (717) 264-6715 Fax: (717) 264-4973 Phone: fax: _ E-Mail: tima rCdpa net E-Mail: pp Date of Report (Signature): 3/25/2009 Date of Report (Signature): License or Certification #: GAOO0149L Slate: PA License or Certification #: State: __ Designation: Designation: _ Expiration Date of License or Certification: 6/30/2009 Expiration Date of License or Certification: _ Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Inspecton of Subject: ^ Interior & Exterior ^ Exterior Only ^ None Date of Ins action: 3/24/2009 -___. _. Date of Ins action: ...--...-_.:.:-..._.i_......_~___-_:._:..-~ ......................~.,~,. ..~~.a he ..~4~~WMneA anA rreAi~eA mRESIDENTIAL ~opyngrrtrdcuuruYa~anmue,mc ,u,aim„n„ayw,oy,wwo~~,,,,,~~,,,~,...~.~„~ .............................-.....,.,_._ .---".- Form GPRES2 - "WinTOTAL" appraisal software by a la mode, Inc. -1-800-ALAMODE 3/2007 Subject Photo Page Subject Front 65 Springfield Drive Sales Price N!A GLA 2,052 Total Rooms 9 Total Bedrms 4 TotalBathrrns 2 Location Average View average Sfte 14.45 acres Quality Stne vin/avg Age 8 SubJect Rear SubJect Street Photograph Addendum Borrower/Client Estate of Gu Koser Pro a Address 65 S rin field Drive C' Shi nsbu Coo Cumberland State Pa ZI Cade 17257 Client JoelZullin erA Pole building ww,., r_oirniv xUlinTllTN ~~ ,.,~.,;~,i ,.,.«,.,,., n„ , i, ..,,.de ~„~ ~ vnn ni eeennc Comparable Photo Page Borrower/Client Estate of Gu Koser Pro a Address 65 S rin field Drive Ci Shi nsbu Cou Cumberland State Pa Zi Code 17257 Client JcelZullin erAtt . Comparable 1 439 Burgners Proximity 11.84 miles NE Sale Price 160,000 GLA 1,404 Total Rooms 6 Total Bedrms 3 Total Bathrms 2 Location Average Vlew average Site 6.29 Acre Quality Vinyl/avg Age 9 Comparable 2 53 Red Shed Rd Proximity 1.95 miles N Sale Pdce 153,800 GLA 2,052 Total Rooms 8 Total Bedrms 4 Total Bathrms 2 Location Average View Average Site 1.13 acre Quality Vinyl/avg Age 6 Comparable 3 1955 Goldsmith Rd Prc>omity 9.46 miles SW Sale Pdce 142,000 GLA 1,960 Total Rooms 8 Total Bedrms 4 Total Bathrms 2 Location Average View average Stte 46 acre Quality Vinyl/avg Age 3 Building Sketch Borrower Client Estate of Gu Koser Pro a Address 65 S rin field Drive Ci Shi ensbur Coun Cumberland State Pa Zi Code 17257 Client Joel Zutlin er Att . 30.0' N ~'i PofGh ~I N Launtlry Kitchen Family 8adraom ~ Bath ~ n r N N Den Bedroom Living Room Bedroom Bedroom Bath O I ~ ~ p '~ Porch '~ p ~ I i 18.0' sx.r~n er roe, iv- Form SKT.BItlSkI - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Building Sketch Bonower Client Estate of Gu Koser Pro a Address 65 S rin field Drive Ci Shi ensbur Coun Cumberland State Pa Zi Code 17257 Client Joel Zullin er Att . Code AREA CALCULATIONS SUMMARY ~escrlpdon Size Net Totals GLAl First Floor 2052.00 2052.00 P/P Porch 360.00 Porch 180.00 540.00 TOTAL LIVABLE (rounded) 2052 LIVING AREA BREAKDOWN Breakdown Subtotals First Floor 27.0 x 76.0 2052.00 1 Calculation Total (rounded) 2052 Form SKT.BIdSkI - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Location Map Borrower/Client Estate of Gu Koser Pro Address 65 S rin field Drive C' Shi nsbu Coun Cumberland State Pa Zi Code 17257 Client JcelZullin erAtt . a la mode inc: Honey Gr,a~e E~ .~:... ~I se i me axae. veer eerxener.,rew o -~774~ i -. °Kisller Plne Gmve 4Ya'S Ellottsburg ° ~ e~ em 1.!il~s ey. eixier East Waterford.. '- - R £ R R V ° o Sony Point ° 6'JOi i Iteys . Cisna Run° Loysvile Hndersnnburg Milnown Dromgoltl U Pemiank A 6nde a BIBmo ° ~Larxllshurp 1890 CnucMr,N~n eridgepnd P E R R Y S hermans I Seync ;2741 :;sort- n 174 ~ New Germantav square DeRyfO1e ,pa tenon ~ppul:~rhian .,. .. , ~ ers Gmve .~' Dnuhlin9 GaP ..,. ..,..., ° ' Carlisle .... r ~ Phn9` Enhwvdl ..., _. "~ e .. xd RdcCrea elosserville° v aon~a ° Mitldtesex nsbury ~ ~°Dr Grwtl . ° - ,.-. _ 111, , _~-~ ,t a ~~ a. ~'' ' " ~ .. -' , y Hirko CaAlsle r CsaU.rsM - B £ 1 A V A N Bonny emnk ~mnrrsnn ~ lua ~` ° McKmneY mve . ~ 1341 `~. i ... Cny1e ~Crn~gheatl Lurgan° Newbury ° f; U hr. B E A h.' U veloaretlale ~Hxaan Ouerhein 9~' Mount Nnlly Oakville ° o umminsvilie Sprlny s ~ ca-i191e rnvver4vale °Sinugnainvn e °U'InRincon °t,,a,tsera am ~~rr~,inn n HnCker.,villp Hufif5dale G 3 _ Walr.ut~ ~ ~9 ~ Midtl'~e Bottum °13rushinwr, ~ ° a5orirg 1' ancasler F ~Cnbhk!av~l'w ~ °Huntere Run Tolantl i!rashun~ Qrr5lnWr1 °Mmgul ° °Pleasant Hallo Sh{Ppensburg° 4 5 ~ Gcwdyeae udah ~ )epo: .y ~~ Prne Grove ~ Tusculum ~~^lew.r.. nurg o urnarn ~~ ° '~ $Sarnen „ - L N Pmola r ....Maim 7abo ~ Wavi 11 o oGarpn' _ Nyesr,.ie sS' . f b Green Viuage ~ Gardners Brndersvllle Aspens °Smtlarvi Salem oRed Bridge rsf HamlAon Helgh o ~edxle o-.nn-r RLlls e Fierdlersourg° -T"R ... rshurg'' 30'• rysarvn Guernsey ,g >,Y' eridanpnn ~ f BlgYerWlle PlainvirW Arendtavlila ' a r,2°. °9exhersvdle a able Rock ' ?Gree rtaod ;. _.. Gullln'n Fast Fayefieville R-owns I ~ ' 30 '"- -' Snnngs -:.-., : _: Hilarnvn tJew Franktn d ~ Goltlenvillc ° ° Dutfieid CasnfnWn ° PonC P.an~e , Mumma_sburg v''n ° H~r,~fe~ir ° ~.MhOe Rooks N 4 1,.R4r.Knlghffiinxn °? `F ion °Ledy ~ T ifllie ~-=ma ~~` ye A henwaid - R~:nta~n Mun(Astu ~SOUih r 30,E - ~ o- NW d' ;~,~~c a °JUglown ~ Orrianna ,an ~ ~~ ::leY Hill ~uinsnnix o arkmn r '~ - , ~r?allyShU~ Elbrc F Hn: 's M ~. 'rrq ha MA=_° A U P M S ~ 5 nu7e5 ° i MountHnpe VvtualEalrtfi ~ Our = a , _ ..r.s~ Tm a .: ~~~~__ . _ ,T-1n,,.~. o:d Forge ';~ i10 T f-gy~chin ''Aa11e'nar % ~ ~iws.:,rrr3? ~.u:n ©M~ B~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 March 20, 2009 Law Offices Zullinger Davis 14 North Main Street Chambersburg, PA 17201 Re: Estate of Guy W. Koser, Jr Social Security: 160-58-6779 Date of Death: February 13, 2009 Dear Sir or Madam: Per your inquiry dated March 17, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 951023427 Ownership (Names o. f} Guy W Koser, Jr* Opening Date 4/24/02 Balance on Date of Death $ 132.26 Accrued Interest $ 0.00 Total $ 132.26 2. Type ofAccount Account Number Ownership (Names ofl Opening Date Balance on Date of Death Accrued Interest Total Checking Account 9843771560 Guy WKoser, Jr* 4/19/07 $ IS.01 ,~ 0.00 __ $ 15.0 3. Type ofAccount RVL Account Number 120 444 5321460 6001 Ownership (Names o~ Guy W Koser, Jr* Opening Date 10/4/07 Balance on Date of Death $0.00 * * This amount is not to be used for payoff purposes. For a payoff balance, please ca111-800-724-2440. Current Balance $88.35 ** Tl:is amount is not a payoff balance: 4. Type ofAccount Home Equity Loan Account Number 120 444 49 79946 4998 Ownership (Names o~ Guy W Koser Jr* Opening Date 4/11/07 Balance on Date of Death $60,157.65 ** For Insurance Information and a payoff amount, please call 1-866-408 2727, option 3. Current Balance $60,273.83 ** This amount is not a payoff balance. 5. Type ofAccount Installment Loan Account Number 100 0019283281 0001 Ownership (Names of} Guy W Koser, Jr* Opening Date 9/20/02 Balance on Date of Death $18,168.84 ** This amount is not to be used for payoff purposes. For a payoffbalance, please call 1-800-724-2440. Current Balance $18, 024.83 ** This amount is nor a payoff balance. 6. Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Current Balance Installment Loan 100 001 9291079 0001 Guy W Koser, Jr* 11/13/02 $1,64L98 ** This amount is not to be used for payoff purposes. For a payoff balance, please call 1-800-724-2440. $1, 632.55 ** This amount is not a payoff balance. Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our King Street Office # 717-532-4132.951023427 Sincerely, Tracie Hare Adjustment Services iwi~ IW~IIiN'~~y~`r;t, +.` ~~ 04/07/09 ED!ERAL ~~L~T tT~liC)N Il~'r~ ~rP"~7k('1~~CtJ'~'t[~ltt'i' tr~r7t'~~.~z'i` Zullinger-Davis Professional Corporation 14 North Main Street Suite 200 Chambersburg, PA 17201 RE: Guy W. Koser Jr Subject: Account XXXXXX5837-80 POP/2003 CHRYSLER TOWN & COUNT Dear The Estate of Guy W. Koser Jr The above referenced vehicle was sold on 04/02/09 for $ 2,100.00. The account's current status is as follows: Beginning Balance $ 7,971.25 Interest Due + 135.42 Late fee + 8.54 Insurance + 0.00 Auction Expense + 283.00 Collection Expense + 0.00 Attorney's fees + 0.00 GAP & Warranty Refund - 0.00 Insurance Proceeds - 0.00 Payment from shares - 55.47 Sale of auto - 2,100.00 DEFICIENCY BALANCE DUE $ 6,242.74 Please contact my office to make arrangements for payment by 04/17/09. Failure to pay this deficiency will result in legal action agafast you for the amount owed. Sincerely, Heather Vickers Credit Recovery Specialist 717-263-4444, ext. 4155 800 Wayne Avenue, Chambersburg, PA * (717) 263-4444 * Mailing Address: P.O. Box 778 Chambersburg, PA 17201-0778 172633_4P~'~ PATRIOT FEDERAL CR 12:01:34 p. m. 03-23-2009 1 !4 I I I • a o FEDERAL CREDIT UNION Let~.- Grow 0«r Fccture Tr~gether Zullinger- Davis Professional Corporation 14 North Main St Suite 200 Chambersurg, PA 17201 RE: Estate of Guy W.Koser, Jr SSN: 160-58-6779 To Whom It May Concern, 3/23/2009 Please find enclosed the amount due on Loan 80 Account Number 50000558937 as of February 13,2009 $8,028.66. This was the amount due on the date of Mr.Koser Death. We will send you a updated amount once the vehicle is sold at auction. T,h ~ k Heather Vickers Credit Recovery Specialist 717-263-4444 ext 4155 Heather Vickers Credit Recovery Specialist Patriot Federal Credit Union 717-263-4444 ext 4155 LAW OFFICES OF ZULLINGER -DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Dale F. Shughart, Jr. Suite 200 of counsel Chambersburg, PA 17201 717-264-6029 Fax:717-264-1884 Joe IZullingernzullingerlaw. cum Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Register: September 2, 2009 RE: Estate of Guy W. Kuser, Jr. File IVo. 21-09-0253 HAMII.TON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax:717-530-5222 hamiltondavislaw(c~comcast.net Enclosed for filing in your office for the above estate are two copies of the PA Inheritance Tax Return, one held together with a binder clip for the Department of Revenue and one stapled for your office, along with the following checks: • Two checks payable to Register of Wills, Agent, one in the amount of $17,867.00 and the other in the amount of $3,422.38, in payment of the total inheritance tax due as shown on the return of $21,289.38; • Check payable to Register of Wills in the amount of $235.00 in payment of filing fee in the amount of $15.00 and additional probate fee of $220.00. If you have any questions or anything further is required to complete the filing, please contact my Chambersburg office. Thank you. Very truly yours, ~~ ' Jo R. Zullinge~r~ Encls. Cc: Mr. and Mrs. David Wagner