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HomeMy WebLinkAbout09-21-091505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO Box 2sosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 7 0 3 4 9 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 1 0 2 6 8 9 6 9 0 3 0 4 2 0 0 7 0 6 2 8 1 9 0 8 Decedent's Last Name Suffix Decedent's First Name MI A K E R S K A T H R Y N S (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 1. Original Return 4. Limited Estate QX 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 SHOULD BE DIRECTED T0: Name Daytime Telephone Number C~ T~ R O G E R B I R W I N E S Q U I R E 7 1 7~ ~I 9 ~', 3~ '3--; Firm Name (If Applicable) ~ -ri I t t ~- ~ ~ ~ ~ ~REGIST~it'Af~' LS US NLY ~.~ 1 rte : ~' I R W I N & M c K N I G H T P C . '~~ `~ ' ~ ' First line of address , +r7c7 -~ I ',' _ - 6 0 W E S T P O M F R E T S T R E E T , . ._ - i L-''~ ~.~ ;,i-~ --t Second line of address ~ _- ~',-i v I City or Post Office C A R L I S L E Correspondent's a-mail address: State ZIP Code DATE FILED P A 1 7 0 1 3 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, corcect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR F PERSON RE~ONSIBLE,FOR FILING RETURN DATE rl'flI/~ ~~7Y~'~-Q, ~/~2 i l0 5r ADDRESSi 27 WA~`RIOR IDLE STREET EVERETT PA 15537 SIGNATURE OF PRE A R~OTHE i~-IA ~~ RESENTATIVE DAT/5 1 Yl~ I'S n ~ It~(1 ~ ~1' 60 WEST POMFRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 1505607221 ~a~~~'_ ~~ . ~a .o~ ~ ~~ c~ ~~ ~~ o~ REV-1500 EX Decedent's Social Security Number Decedents Marne: KATHRYN S• A K E R S 2 1 0 2 6 8 9 6 9 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 1 8 0 0 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. 1 1 2 9 8 4 0 8 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. , 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-~vos Transfers 8~ Miscellaneous N -Probate Property h l Billi R S d G ~ S t t d 7 epara ng ....... ( c e u e ) e eques e . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 9 1 2 9 8 4, 0 8 9. Funeral Ex enses & Administrative Costs Schedule H P ( ) ................ 9. 1 7 5 9 2 6, 8 7 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) ............ 10. 3 '9 5 8 , 3 2 11. Total Deductions (total Lines 9 8 10) ........................... 11. 1 7 9 8 8 5, 1 9 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 1 7 3 3 0 9 8 , 8 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14. 1 7 3 3 0 9 8 , 8 9 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.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1 7 3 3 0 9 8. 8 9 16, 7 7 9 8 9. 4 5 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 17. • 18. Amount of Line 14 taxable 0 0 0 0 0 0 . at collateral rate X .15 1 g, . 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT .~ Side 2 7 7 9 8 9. 4 5 L 1505607221 150560722J~ REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 0349 DECEDENT'S NAME KATHRYN S. AKERS STREETADDRESS 207 WARRIOR RIDGE STREET CITY EVERETT STATE PA ZIP 15537 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 75,000.00 C. Discount 3,899.47 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 77,989.45 Total Credits (A + B + C) (2) 78,899.47 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) 910.02 (5) 0.00 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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; ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... ^ ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. ^ ^X 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even 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 childtwenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 0.00 REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE ' INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRYN S. AKERS 21 09 0349 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 self, both having reasonable knowledge of the relevant facts. Real roe which is 'oint -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 30 A. TRACT S/S OF RITNER HIGHWAY, CARLISLE, PENNSYLVANIA - 1,800,000.00 SOLD -SETTLEMENT SHEET ATTACHED TOTAL (Also enter on line 1, Recapitulation) ~ $ 1,800,000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) ~~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRYN S. AKERS 21 09 0349 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointiyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CASH 25,824.58 2. (PERSONAL PROPERTY 9,659.50 3. SECURITY DEPOSIT FOR PURCHASE OF PROPERTY LOCATED ON RITNER HWY - 75,000.00 FORFEITED 4. RENT INCOME -DONALD McKEEHAN 2,500.00 TOTAL (Also enter on line 5, Recapitulation) I $ 112,984.08 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRYN S. AKERS 21 09 0349 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 3,367.50 2. DALLA VALLE FUNERAL SERVICE, INC. 6,259.00 3. WESTMINSTER CEMETERY, INC. -OPENING/CLOSING FEE 1,210.00 4. EVERETT FLOWER SHOP 471.70 5. DICKINSON COLLEGE -FUNERAL REFRESHMENTS 115.54 6. REV. RICHARD WILLIAMS 50.00 7. EVERETT UNITED METHODIST CHURCH 150.00 8. REV. DONALD CIAMPA 50.00 9. ALLISON UNITED METHODIST CHURCH 75.00 10. CYNTHIA ROBINETTE -ORGANIST 25.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) JOHN R. AKERS 51,250.00 SveetAddress 207 WARRIOR RIDGE STREET City EVERETT State PA Zip 15537 Year(s) Commission Paid: 2, Attorney Fees IRWIN & McKNIGHT, P.C. 52,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 1,095.00 5. I Accountants Fees 6. ~ Tax Retum Preparers Fees PATRICIA A. ROSENDALE, CPA ~ 600.00 7. REGISTER OF WILLS -FILING FEE 8. S.W. BARRETT REAL ESTATE -APPRAISAL ON REAL ESTATE 500.00 9. CUMBERLAND LAW JOURNAL -ESTATE NOTICE 75.00 10. THE SENTINEL -ESTATE NOTICE 144.29 11. ROY D. GOTTSHALL -APPRAISAL ON PERSONAL PROPERTY 65.00 12. REGISTER OF WILLS -SHORT CERTIFICATE 4.00 13. NOTARY FEES 10.00 14. ROWE'S AUCTION SERVICE -PUBLIC SALE 3,380.82 15. CLOSING COSTS FROM SALE OF REAL ESTATE 55,029.02 TOTAL (Also enter on line 9, Recapitulation) $ 175.926.87 (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 KATHRYN S. AKERS 21 09 0349 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. PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE -CLAIM 3,376.09 2. (BEDFORD SURGICAL ASSOC., INC. -MEDICAL 3. (PENNSYLVANIA DEPARTMENT OF REVENUE -INCOME TAXES 4. (JOHN B. O'NEILL -REAL ESTATE TAXES 5. (BOROUGH OF CARLISLE -REAL ESTATE TAXES TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) 178.24 36.66 270.34 96.99 REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRY N S. AKERS 21 09 0349 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. JOHN R. AKERS Lineal 866,549.45 27 WARRIOR RIDGE STREET 1/2 REMAINDER EVERETT, PA 15537 CAROL A. CAMPBELL DISCLAIMED IN WHOLE TO THOMAS A. CAMPBELL Lineal 866,549.44 14604 DAYBREAK DRIVE 1/2 REMAINDER LUTZ, FL 33559 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 TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 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) ~ tYY ~t~ ~~~i~I1~el~t I, KATHRYN S. AKERS, of Carlisle, Cumberland County, Pennsyl- vania, do make and publish this my last will and testament, hereby revoking all former wills heretofore made by me. 1. I direct my Executors, hereinafter named, to pay all my gust debts, funeral and administrative expenses as soon as conven- iently may be done after my death. 2. I give, devise and bequeath all of my property to my chil- dren, share and share alike, absolutely. Should either child die before my death, leaving a child or children to survive him or her, I give, devise and bequeath his or her share of my property to his or her child or children, share and share alike. If any such child be under the age of twenty-one years at my death, then this one- half share of my property shall be held in trust by the Farmers Trust Company, Carlisle, Pennsylvania, for said grandchild or grand- children. The trustee, as well as my executors, are hereby author- ized to retain, unconverted, any property, real or personal, that I may own at my death, and shall be under no duty to convert the same into legal investments. The trustee shall have the pove r and author- ity to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use and benefit of any of said children, whether under or over twenty-one years or to accumulate the same in the sole discretion of the trustee. The trustee shall be under no duty to distribute or use the income equally for each of said children, but may distribute or use it un- equally in its discretion. The trustee is also authorized and em- powered to pay over to, or for the use and benefit of any of said ,`~ children, whether under or over twenty-one years, such po~t~.on-of, reaches the age of twenty-one years, then whatever remains of income or principal of the trust estate shall be distributed equally to said children, share and share alike; the said child or children of any deceased child taking the share their parent would have taken if living, and subject to the same trust provisions if under twenty- one years of age at that time. 3. I nominate and appoint J. Rodger Akers and J. Carole Akers, to be the executors of this my last will and testament without the filing of any bond. Should they die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate un- administered, I nominate and appoint Farmers Trust Company, Carlisle, Pennsylvania, as substitute executor with the same powers as are given herein to my executors, and also without the filing of any bond. 4. I direct my executor to retain the services of Irwin, Irwin & Irwin, as attorneys in the settlement of my estate. ' WITNESS my hand and seal this ZSJ~ day of April, 1963. /fGLjt ~~ C~ (SEAL) -~%~~ --~ ers Si ~ned sealed i g , , published and declared by the within named testatrix, as and for her last will and testament, in our presence, who at her request, and in her presence and in the presence of each other, have hereunto set-our names as subscribing wit sses. ~.I to y A. Settlement Statement U.S. Department of Housing and Urban Development B- Tune nb l non 1, pFHA 2. OFmHA 3. OConv. Unins. 6. File Number .7. Loan Number ' VVa' vV. ~~v~• B. Mortgage Insurance Case Number 4. ^VA 5. pConv.lns. 034483 rs orm le ~s o give you a a a amen ua se xrt m ou poi o an y e e amen open are C~ Note: Items markatl "(p.o.c.)"were paid outside Ne Gosing; they ere shown here lw information purposes end are not inGutled N the !orals. TltleEXpre55 $eaement System WARNING: It is a wime to knowingly make (else atatamems lp the Unitatl Stales on Nis ar any other similar form. Penalties upon wnvitlion can Induda a fine antl im isonmenl. For ealalla see: r6e,e u. s. coda Section loot and Sactlan 1o1D. Printed 0911512009 at 11:11 KJB D. NAME OF BORROWER: Dickinson College ADDRESS: E. NAME OF SELLER: Estate of Kathryn S. Akers ADDRESS: F. NAME OF LENDER: NON•APPLICABLE ADDRESS: G. PROPERTY ADDRESS: 30 a. tract sIs of Ritner Hgh Carlisle Borou h Cumberland Court H. SETTLEMENT AGENT: Community Settlement LLC, Telephone: 717.2342666 Fax: 717.2348198 PLACE OF SETTLEMENT: Irwin & McKni ht P.C. 60 West Pomfret St. Carlisle PA 17013 I. SETTLEMENT DATE: 09H6f2009 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales rice 1 800 000.00 401. Contract sales rice 1 800 000.00 102. Personal Pro a 402. Personal Pro art 103. Settlement char es to borrower line 1400 69 994.25 403. 104. 404. 105. 405. Ad'ustments for items aid b seller in advance Ad'ustments for items old b seller in advance 107. Count taxes 09l16109to12131109 35.88 407. Count taxes 09H6109to12131109 35.88 108. School Taxes 09116109to06130N0 244.56 408. School Taxes 09116109to06130110 244.56 109. Farm Lease Credit 711-9116 274.12 409.. Farm Lease Credit 711-9116 274.12 110. 410. 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 200. AMOUNTS PAID BY OR ON BEHALF OF BOR 1 870 546.81 ROWER 420. GROSS AMOUNT DUE TO SELLER 1 800 554.56 500.: REDUCTIONS IN AMOUNT DUE TO SELLER 201. De sit or earnest mone 501.. Excess De osit see instructions 202. Princi al amount of new loans ' 502. Settlement char es to seller line 1400 54 926.30 203. Exislin loan s taken sub ect to 503. Existin loan s taken sub'ect to 204. 504. Pa off of First Mort a e Loan NONE 205. 505. 206. 506.- 207. 507. 208. Billboard Lease Cr 9116-12131 102.72 508. Billboard Lease Cr 9116-12131 102.72 209. 509. Ad'ustments for items un aid b seller Ad'ustments for items un aid b seller 213. 513. 214. 514. 215. 515. 216. 516. ' 217. 517. 218• 518. 219. 519. 220. TOTAL PAID BYIFOR BORROWER 102.72 300. CASH AT SETTLEMENT FROM OR TO BORROWER 520. TOTAL REDUCTION AMOUNT DUE SELLER 55 029.02 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from borrower line 120 1 870 548.81 601. Gross amount due to seller line 420 1 800 554.56 302. Less amounts aid b Ifor borrower Tine 220 102.72 602. Less reduction amount due seller line 520 55 029.02 303. CASH FROM BORROWER 1 870 446.09 603. CASH TO SELLER 1 745 525.54 SUBSTITUTE FGRM 1099 SELLER STATEMENT: The Information contalnetl herein is Important tax intormolion and Is being fumishetl to the Ir.;emal Revenue Service. II you are required to file a velum, a negligence penaly or other sanc0on will be imposetl on you It Nis item is requlretl to be reponetl , antl Ne IRS determines that it has not been reportetl. The ConlreG Sales Price tlescnbed online 40, above consoWles Ne Gross Proceetls of Nis transac0on. SELLER INSTRUCTIONS: If This real estate was your pdncipal residence, file Form 2119, Sale or Exchange or Pdndpal Resltlence, for any gain, wiN your Income tax velum; for othw transactions, complete Ne applicable parts of Form 4797, Form 6252 antl/w Sehatlule D (Porto 1040). You are requlretl by law to pmvitle Ne SetOemenl Agent. Tax 10 No: 04.3621036 with your correct taxpayer Idenlifiwtipn number. If you tlo not previtle your Comet taxpayer idendricaDOn number, you may be sublet to civil or criminal penalliesimposed bylaw. Under penalties or perjury, I ceraty Nal the number shown on Nis statement is my correct taxpayer itlenlificaaonrtumber.' TIN: / SELLER(S)SIGNATURE(S): SELLER(S) NEW MAILING ADDRESS: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT File Number: 034483 PAGE 2 SETTLEMENT STATEMENT TitleExoress Settlement system Printed 09115!2009 at 1 tt1 t KJB L. SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALES/BROKER'S COMMISSION based on rice $1 800 000.00 4.500 = 81 000.00 BORROWER'S SELLER'S Division of commission line 700 as follows: FUNDS AT FUNDS AT " 701. $ 81 000.00 tD Wolfe 8 Shearer Realtors SETTLEMENT SETTLEMENT 702. to 703. Commission aid at Settlement 45 000.00 36 000.00 600. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Od ination Fee 802. Loan Discount 803. A raisal Fee 804. Credit Re ort 805. Lender's Ins cticn Fee 806. Mort a e A lication Fee 807. Assum tion Fee 808. 809. 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From to !da 902. Mort a Insurance Premium for to 903. Hazard Insurance Premium for to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance mo. Imo 1002. Mort a Insurance mo. Imo 1003. Cit Pro rt Tax mo. !mo 1004. Coon Pro a Tax mo. $ /mo 1005. School Taxes mo. Imo 1009. A re ate Anal sis Ad'ustment 1100. TITLE CHARGES 1101. Settlement or closin fee 1102. Abstract or title search 1103. Title examination 1104. Title insurance binder 1105. Document Pre aration 1106. Nota Fees 1107. Attorne 's tees to McNees Wallace 8 Nurick POC b Bu er includes above items No: 1108. Title Insurance to Communi SetHement LLC 6 933.75 includes above items No: Basic Rate 1109. Lender's Polic 1110. Owner's Polic 1 800 000.00 - 6 933.75 1111. 1112. 1113. Attorne 's Fee to Irwin 8 McKni ht P.C. POC b Seller 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin Fees Deed $ 50.50 • Mort a e $ • Release 50.50 1202. Cit !Count taxlstam s Deed 18 000.00 • Mort a e 18 000.00 1203. State Taxlstam s Deed 18 000.00 • Mort a e 1 S 000.00 1204. 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Surve 1302. Pestlns lion 1303.2006 Delin uent Taxes Due to Cumberland Coun Tax Claim Bureau 461.70 1304. 2009 Count (Borou h taxes due to Carlisle Borou h Tax Account 134.64 1305. 2009 School Taxes due to Carlisle Borou h Tax Account 309.96 1306. Wire-ln Transfer Fee to Sus uehanna Bank 10.00 1307. 1308. 1400. TOTAL SETTLEMENT CHARG enter on lines 103 Section J and 502 Section K 69 994.25 _54,926.30 t have prelully re ~ 0.1 SelllemeM Sl a nl and to the best of my knowledge antl belief, II Is a We and orate statement of all repip and disbursement ma account In This 1 [lion. er certify that I have receivetl a copy of the HUD-1 e emen ment. ~c mso ege s e ryn _ ~ 2.Lrn.1{+ The HUD-1 SelUe t 'faleme hl Ve Drepared Is a ttue and accurate account of This IransaClion. I have posed or will cause funds to be disbursed in atxordance~e p ! ~ ~ e e n ae WARNING: II Ise o Nn gly make false statements to the UNted Slates an This or any olher~simllar form. Penalties upon convlcGOn pn InGutle a fine and Imprisonment. For details see: Ttle 18 U. 5. Code Section 1001 end Sectlon 1010. ROWS' S AUCTION SERVICE 2505 Ritner Highway Carlisle, PA 717-249-2677 249-1978 697-4794 May 4, 2008 To: Roger B. Irwin, Attorney 60 W. Pomfret St. Carlisle, PA 17013 From: Rowe's Auction Service 2505 Ritner Highway Carlisle, PA 17015 Re: Estate of Kathryn S. Akers Personal Property Auction Total Sales $9659.50 Less 35% commission 3380.82 Total Due $6278.68 L - - -~ William G. Rowe Hoffman-Roth Funeral Home & Crematory, Inc. 219 North Hanover Street Carlisle, PA 17013 (717)243-4511 Apri127, 2007 John Rodger Akers 207 Warrior Ridge Street Everett, PA 15537 The Funeral Service for Kathryn S. Akers 14982-54 We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. FACILITY, STAFF, EQUIPMENT Funeral Ceremony (Conducted at another facility) $320.00 USE OF STAFF & EQUIPMENT Miles Transported, _ $100.00 Casket Coach (Hearse) $250.00 Lead /Clergy /Errand Car _ $95.00 OTHER SERVICES Receiving of Remains from Another Funeral Home, $1080.00 FUNERAL HOME SERVICE CHARGES $1845.00 SELECTED MERCHANDISE: Monticello Interment Receptacle $1220.00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED $3065.00 Cash Advances Newspaper Obituary Notice -Sentinel, $177.50 Newspaper Obituary Notice -Public Opinion _ $125.00 TOTAL CASH ADVANCES AND SPECIAL CHARGES . $302.50 Total Total Cost . _ $3367.50 TOTAL AMOUNT DUE $3367.SO This statement is net and payable in full within 30 days of receipt. ------------------------------------------------------------------ Please return this portion with your Remittance $ Amount Enclosed Service ID # 14982-54 Kathryn S. Akers Scott O. DallaValle Funeral Director ^~ 22 West Main Street P.O. Box 179r Everett, Pennsylvania 15537 DallaValle _. __........_._._.__.__., Funeral Service, Ina Mr. John R. Akers 207 Warrior Ridge Street Everett, PA 15537 Dear John, Below is the statement of charges from the funeral home. If you have any questions, or need help in any way, please call. Statement of Professional Services: Mrs. Kathryn S. Akers Services, Facilities, and Equipment: Traditional Funeral York Azalia Casket Register Book, Memorial Folders, Thank You Notes Total of Services and Merchandise: Cash Advances, Items paid on your behalf: 8 Copies of PA Death Certificate @ $6.00 each Hairdresser -Linda Tewell Bedford Gazette Total of Cash Advances: Total Amount Due: April 8, 2007 August R. DallaValle Funeral Director Area Code 814 Tel: 652.2148 • Fax: 652.9345 Toll Free: 800.727.2148 $3,875.00 2,188.00 80.00 $6,143.00 48.00 35.00 33.00 116.00 6 259.00 Remit To: Everett 't}`lower Shop 40 North Spring Street Evere"tt, PA 15537- (814)652-2533 John R. Akers 207 Warrior Ridge St. Everett, PA 15537- STATEMENT OF ACCOUNT Page 1 Closing Date: 3/31/07 Payment Due: 4/30/07 Account ID: AKERJO BALANCE DUE: 471.70 AMOUNT ENCLOSED: For proper credit, fill in AMOUNT ENCLOSED and return this top section with your payment. ................................................................................................ DatelTicket~Sent To/Ord By~ # Merchandise $ ~D1vey~Srvice~Phone~ Tax ~ Total ~Balance~ Balance Forward ~ I I I 1471.701 Everett Flower Shop (814)652-2533 PLEASE PAY ---> 471.70 Your Account ID: AKERJO We're still waiting for spring! It'll be here before you know it. Thank you so much for your continued patronage! ~x~tx~~~~x C~~ex~~e~.~x ~ ~~~ ~e~ ~~ 1159 Newville Road Phone (717) 249-2029 Carlisle, Pennsylvania 17013-1777 FAX (717) 249-9365 March 21, 2007 To Whom It May Concern: This is to verify that John Akers paid the Open/Closing Fee for the interment of Kathryn S. Akers, her burial date was March 9, 2007. if you have any questions; or need further information, please feel free to contact the office: Regards; ~~~~JT - ~ Fonda Taylor Administrator G L ~ - '~~,~1,~ .~l'~~ 1l`l'1 1~~0~ "\ l l9'D 1 ~~ ~~~ ~~~ ~~~~ ~ ~ ~.r, ~ ~ ~S/IGN MERE ~'~("/'/~ Tha.leauer of Me card Idantllled on Wa ham le euthorized ro pa th amount shown u TOTAL upon proper preeematlon. I prombe ro pay such TOTAL (topstKer wllh any other ~J~er~es Oue (hereon) sublacl ro arW h eoeordence whh the agreement poveminp Ne use of each card O TY: C " D CRIRT PRICE AMD t ` ~-41~ ~• ~ `~. ~ ~.~~~2S 1 ~ i U o ~ DATE d~ AUTHORIZATIO oe -~ ~ ~ ~ ~ SUB TOTAL E SERVER ~ ID-FOLIO/CFIECK NOJLIC. NO. STATE REGJDEPT. CLERK TIP MISC. ~$~~~29 • ~ ~ Irv: D~~ CUSTOMER: RETAIN THIS COPY FOR YOUR RECORDS J ~ N Q W W ~ ~ moo, yN~ V i DICKINSON COLLEGE CASHIER'S OFFICE PO BOX 1773 CARLISLE, PA 17013-2896 717-245-1909 STATEMENT OF ACCOUNT Bill To: John Akers 207 Warrior Ridge Everett, PA 15537 INVOICE NUMBER: CUSTOMER ID: INVOICE DATE PAGE: 1 S0015685 900157197 19-MAR-2007 DUE DATE: 17-APR-2007 PREVIOUS BALANCE: .00 - CURRENT CHARGES/CREDITS - 50015685 3/9 Funeral Refreshments 109.00 50015685 Sales Tax 6.54 * TOTAL INVOICE BALANCE * 115.54 Direct payments andlor inquiries to the Cashier's Office at 717-245-1909. I.5% finance charge for all past due balances will be assessed monthly. CUSTOMER NAME: John Akers BALANCE DUE: 115.54 CUSTOMER ID: 900157197 AMOUNT REMITTING: Please make checks payable to "Dickinson College". Please include the bottom portion of this statement with your payment. S. W. Barrett Real Estate & Appraisal Services ********* INVOICE ********* File Number: 06-0030 Irwin & McKnight 60 West Pomfret Street Carlisle, PA 17013 Borrower Invoice # Order Date Reference/Case # PO Number Ritner Highway Carlisle, PA 17013 AKERS, Estate 06-0030 01 /25/2006 Appraisal Services Invoice Total State Sales Tax @ Deposit Deposit Amount Due Terms: Payable Upon Receipt Please Make Check Payable To: S. W. Barrett Real Estate & Appraisal Services 126 North Hanover Street Carlisle, PA 17013 Fed. I.D. #: 236646-804 03/09/2006 $ 500.00 -------------- $ soo.oo $ o.oo ~$ ~~ ) -------------- $ 500.00 ;~,- - ;~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 April 4, 2007 IRWIN & MCKNIGHT ROGER B IRWIN ESQUIRE WEST POMFRET PROFESSIONAL BUILDING 60 WEST POMFRET STREET CARLISLE PA 17013 ~~G~4b~~ Re: KATHRYN AKERS CIS #: 070195297 SSN: 210-26-8969 Date of Death: 03/04/2007 Dear Attorney Irwin: Please be advised that the Department of Public Welfare maintains a claim in the amount of $3,376.09 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $3,376.09, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $.00, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, r Elaine Wiest TPL Program Investigator 717-772-6246 717-772-6553 FAX Enclosure QUALIFIED DISCLAIMER In accordance with Internal Revenue Code Section 2518 (b) and pursuant to Section 6201 of the Pennsylvania Probate Estate and Fiduciaries Code, (20 PA.C.S.A. Section 6201), this Qualified Disclaimer is being executed by the undersigned beneficiary, CAROLE A. CAMPBELL, in order to disclaim in whole all of her interest in the ESTATE OF KATHRYN S. AKERS: The undersigned, as one of the beneficiaries in the above-referenced Estate is hereby disclaiming her interest in the estate in favor of her son, THOMAS A. CAMPBELL, as evidenced by the undersigned's execution hereof. This disclaimer is executed as of this ~~ day of ~ r` ` 2007, the same being effective as of the date of death of the decedent, Kathryn S. Akers on March 4, 2007. WITNESS: ~. r //- ~l , ~ ~ C,~. ~ ~ ~ ~ ~:t~-~--~.~~~~ .. ~_ (SEAL) CAROLE A. CAMPBELL STATE OF ~ ~~~ ~(x-J J SS COUNTY OF ~7 ~ t ~~~~ ,~ On this, the ~ da of rt 2007 before me, the undersi y geed officer, personally appeared Carole A. Campbell, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. ~~r aG~ TAMMY A FIELD ~{ l /1 ~ (Votary Public. State of Florida ~ --~SE~) CommisaionYDD289964 Notary blic . My comm. expires Mar. 13, 2008