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04-0479
PETITION FOR PROBATE & GRANT OF LETTERS Estate of GLENN M. RHOADS also known as Social Security No. 204-26-9331 , deceased· To: Register of Wills for tho County of Cumberland Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who are 18 years of age or older and the Co-Executors named in the Last Will of the above decedent dated October 16, 2000 ' , and codicils dated none The Executor named none died . Renunciations for none attached hereto. Decedent was domiciled at death in Cumberla.n,~Count~ Pen,n. syl_v3it~a,~h residence at 1058 Centerville Road, Newville, PA {~,1 "f-"'"¢" ..~/¢,~--~,~ his last family or principal Decedent, then 72 years of age, died April 11,2004, at Select Specialty Hospital. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted .after execution of the VV. ill,,~ff)~ed for probate; was not the victim of a killing and was never adjudicated incompetent:arV//..~ - Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in PA (If not domiciled in PA) Personal property in County Value of real estate in PennsylVania, situated as follows: 1058 Centerville Road, Newville, PA $. 207.00 $ $ $.. 70,000.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): Richard L. Rhoads //~--_~¢'_ ~--~.~ 9c~-~-Daniel G. Rhoads 117 N.. Middlesex Road ~..,~¢f/~,,/,~ 1214 Centerville Road Carlisle, PA 17013 Newville, PA 17241 (717) 243'-6729 (717) 486-7721 Jason P. Rhoads 11 Chestnut Street Newville, PA 17241 OAIH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · SS The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of the above decedent, petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this~o--~'k- day of May ,2004. Richard L. Rhoads Daniel G. Rhoads Jason P. Rhoads ' -_J;~'..~.~---¢~.v~ - No. 21-04- z/-/~ Estate of GLENN M. RHOADS , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, May ~_~, 2004, 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 October 16, 2000 described therein be admitted to pro'bate a~d filed of record as the Last Will of Glenn M. Rhoads.; and Letters Testamentary ar~ h~r~l~/granted to Richard L. Rhoads, Daniel G. Rhoads and Jason P. Rhoads. FEES Probate, Letters, Etc ........ $115.00 Short CertificateS(-2- ) .... $ 6.00' Renunciation(s)' ........... $.~ JCP .................... $. 10.00 Other Will Paqes (-2-) .... $ 6.00 TOTAL: ..... $137.00 Filed...~ ~ ! ?.c~..CL--).q' ..... '...--'~... IRWIN & McKNIGHT Marcus M. McKniqht, Esquire ATTORNEY (25476) 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE 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 eoplt blt photostat or photograph. Fee for this certificate, $2.00 P 10326635 No. Local Registrar APR 1.3 200 . Date H105,143 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ~I'ATE FILE NUMBER tNT NAME OF i'~:f'EO~_NT (FiftL Middle, L~t) SEX SOCIAL SECURITY NUMBER DATE OF DEATH (MOr~I, D~y. t 7 ~ va. (M~-~, :~[ .b. Cumbergand E. P£nnsfooro TWIned DECEDENTS I-~UAI- OCCU PATIO N 8¢. . 10. ~h,~'~- · r KIN° °F BUSINESS/INDUSTRY IW/"S OiCiu~:NT EVER IN I ta=t"eu~:NT'S EOUCATION I MARITAL STATUS-=~-;~1.I '2I°'tn . SURVIVING SPOUSE OECEDENT'S I~IAILING'ADORESS (Street. cityrrowrl, Slate, Zip'Co4~ DECEDEf4T'S t8. 1058 Ce_nte.,'wZ~..~_ Rd, ^cru~. ~7,.ste~ ~ewvZ~, PA 17241 INFORMANT~ MNUNG AE-~R~ (~me~ ~lyTa~n~ sram, Z~ CaOe) D~I~IIo~IMETHOD OF DlSPOSir'J~ N[] Bu~tllTkOi.t Cremation D~lmovll from Slale [] (Many,DATE OF DISPO~ITIOND~. Year) orPLACE OF ~Se'~b r ON' Name O~ CI/let~o~hlr Place . ~ ~:O~--A~ ~)~ -"~.a~/~'ow~.'S~t~. ~.ip Code SIGNAT!i~I~E OF FUNERAl. S. F~VI_C~ UCENSEE OR PERSON ACTING AS SUCH I LICENSE NUMBER I NAME AND Ata.~e~S OF FACILITY 23a. ,,.,~R,,:,--*."-:::::..... ,~ o'i'lo ~,.. ,,. H/l~/n~ ,~ '-0 ,o~ IMMED{ATE CAI/SE (Final ~ ~ ~ ~ not ~ In l~ u~yi~ eau~ ~ ir~ PAnT I CAUSE (Di~.~e or tnlu~y r~ on deasa) LAST COMPLETION OF CAUSE Natural OF OEATH? CERTIFIER (Ch~ ~ Of'm) 13~. I"1 ............................. I~ *~,, II 311L~(/l~' ~'wP I$¶d. · M£DIC~L EXAMINER/CORONER [It~ 2~ TyI~ ~'Print ,,~ e--, ~ -~ .................................................................. , :'~-R~O,s~ .... ~NA*U.E ^.o.u - ................. BLACK INK LAST V ILL AND TESTAMENT I, GLENN M. RItOADS, of Penn Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I direct my Executors to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. TWO: I give, devise, and bequeath all of my estate of every nature and wherever situate, to the following: a. To DANIEL G. RHOADS ............................ 33 1/3 %; b. To RICHARD L. RHOADS ..................... 33 1/3 %; c. To JASON P. RHOADS ........................ 33 1/3 %; If any of my sons named above has predeceased me, the share of my deceased son will be distributed equally to his issue then living. If any of my sons named above has predeceased me without living issue, then the share of my deceased son will be distributed in equal shares to my surviving sons. THREE: I appoint my sons, DANIEL G. RHOADS, RICHARD L. RHOADS, and JASON P. RHOADS, to serve as the Co-Executor of this my Last Will. FOUR: My Executors may, at their discretion, compromise claims, borrow money, retain property for such length of time as they may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as they may deem proper; and invest estate property and income without restriction to legal investments. FIVE: No Co-Executor, acting hereunder shall be required to post bond or enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this/~'- -day of October, 2000. GLENN M. RHOADS .(SEAL) Signed, sealed, published and declared by GLENN M. RHOADS, the above named Testator, as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other have subscribed our names as witnesses hereto. ACKNOWLEDGMENT AND AFFIDAVIT WE, GLENN M. RHOADS, SHARON L. SCHWALM and MARTHA L. NOEL, the testator and witnesses respectively, whose names are signed to the 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 that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. GLENN M. RHOADS SHARO~N L.~CHW/ALM MA _ A L. COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by, GLENN M. RHOADS, the testator herein and subscribed and sworn to before me by SHARON L. SCHWALM and MARTHA L. NOEL, witnesses, this 16TM day of October, 2000. Not~'r~liu~llc ' I ....... Notarial Seal Betzi A. Morrison, Notary Pub!lc Carlisle Boro, Cumberl&¥'J County My Commission Expires Dec. 15, 2000 ~,i ;her, Pennsvlvania Assoc ation of ~ des CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: Glenn M. Rhoads April 11, 2004 21-04-0479 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May 24, 2004. Name Address Richard L. Rhoads Daniel G. Rhoads Jason P. Rhoads 117 N. Middlesex Road, Carlisle, PA 17013 1214 Centerville Road, Newville, PA 17241 11 Chestnut Street, Newville, PA 17241 Notice has now been given to all persons entitled thereto under/~ 5.6(a)/~tpt none. Date: 05-24-04 .Si~~~~J/~ ~X,~ Name Marcus A. McKnight, Esquire ) ~-Adg[ress 60 West Pomfret Street ,~ Carlisle, PA 17013 Telephone(717) 249-2353 Capacity: X __. Personal Representative __ Counsel for Personal Representative REV- 1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. ?80601 HARRISBURG, PA 171Z8-0601 cAPB HpRL =plO ~=AC ~TK cg C O M 1 T I 0 REV-1500 L A T I O N INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Rhoads Glenn M. DATE OF DEATH (MM- DD~YEAR) J DATE OF BIRTH (MM- DD-YEAR) 04/11/2004 12/05/1931 (IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 21-04-0479 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 204-26- 9331 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 4. Limited Estate · Future lnterest Comprornise (date of death after 17-1Z-82) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) ~---] 9. Litigation Proceeds Received F---J10. Spousal Poverty Credit ~'] (date of death between 1Z -31-91 and 1 - 1-95) (date of death 3. Remainder Return prior to 1Z- 13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach ScL O) NAM E Marcus A. McKnight, III Esq. FIRM NAME (If Appli~ble) IRWIN & McKNIGHT TELEPHONE NUMBER 717./249-2353 ICOMPLETE MAILING ADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 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) J--] 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. Fu'neral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 17,500.00 305.60 None None 1,502.00 5,506.91 None 13,517.71 993.77 OFFICIAL USE ONLY (8) 24,814.51 (11) 14,511.48 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (12) 10,303.03 (13), (14) 10,303.03 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15..Amount of Line 14 taxable at the spousal tax ~. ~'ate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 10,303.03 X .0 0 X .0 45 X .12 X .15 (1'51 , ,- o. oo (16) 463.64 (17) O. O0 (18) o. 00 (19) 463.64 Copyright (c) 2000 form software only The Lackner Group, inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1058 Centerville Road CI/Y Newville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 23.18 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty l D + E ) (3) 4. 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 recluest a refund (4) 5. 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. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ r'~ ~'] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. [---] r-~ 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, 463.64 23.18 0.00 0.00 440.46 0.00 440.46 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. DATE SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Jason P. Rhoads ~/~{~~?'////l( 11 Chestnut Street -~-~ ~ ---~g~-£il%,-,-- Di---i~7¥gi ........................... DATE SIGNATUREOFPREPAREROTHER,~HANR,EPRESENTATIVE IRWIN & McKNIGHT 60 West Pomfret Street For dates of death on or after Ju']~'l~ 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 3% [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 0% [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 child twenty-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. 9116(a)( 1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Glenn M. Rhoads SS# 204-26-9331 04/11/2004 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 Name Address Line 1 Address Line 2 City, State, Zip Date Daniel G. Rhoads 1214 Centerville Rd Newville, PA 17241 Signature Name Address Line 1 Address Line ~2 City, State, Zip Date Richard L. Rhoads 117 N. Middlesex Rd Carlisle, PA 17013 REV- 150Z EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER Glenn M. Rhoads SS# 204-26-9331 04/11/2004 21-04-0479 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 knowledc, e of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 1058 Cemterville Road, Newville, PA 25~ Interest-Temants in Common-Appraised Value $70,000 TOTAL (Also enter on line 1, Recapitulation) 17,500.00 17,500.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1502 EX (Rev. 1-97~ REV- 1503 EX + (1 ~97) COMMONWEALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Glenn M. Rhoads SSf/ 204-26-9331 04/11/2004 21-04-0479 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNIT VALUE i Savings Bond OF DEATH 305.60 TOTAL (Also enter on line 2, Recapitulation) 305.60 more space ~s needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form RI~V- 1503 EX (Rev. 1 REV- 1508 EX + (1-97) COMMONWEALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Glenn M. Rhoads SS# 204-26-9331 04/11/2004 21-04-0479 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 90 Ford Tempo DESCRIPTION Personal Property TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 1,295.00 207.00 1,502.00 Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1508 EX (Rev. 1-g7) REV-1509 EX + (1-97) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PR OPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Glenn M. Rhoads SS~; 204-26-9331 04/11/2004 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. FILE NUMBER 21-04-0479 SURVIVINGJOINTTENANT(S)NAME ADDRESS RELATIONSHIPTO DECEDENT A. Jason P. Rhoads 11 Chestnut Street Son Newville, PA 17241 B. Daniel G. Rhoads C. Richard L. Rhoads 1214 Centerville R. Newville, PA 17241 117 N. Middlesex Rd Carlisle, PA 17013 Son Son JOINTLY-OWNED PROPERTY: LE,IER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM :OR JOINT MADE Include name of financial institution and bank ac. count number or similar identifying number. DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT Attach deed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S IN'IERES 1 Orrstown Bank - Checking 4,305.24 20.00% 861.05 &ccount 409758 2 Orrstown Bank ~ Savings 9,672.83 25.00% 2,418.21 Account - 706000435 3 Orrstown Bank - Joint Time 1,371.98 33.33% 457.33 Certificate - 5060061605 4 0rrstown Bank - Joint Time 1,177.67 50.00% 588.84 Certificate - 5060069924 5 Orrstown Bank - Joint Time 1,179.74 50.00% 589.87 Certificate - 5060069926 6 Orrstown Bank - Joint Time 1,183.22 50.00% 591.61 Certificate 5060069925 TOTAL (Also enter on line 6, Recapitulation) $ 5,506.91 more space m needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) REV-1511 EX + (1-g7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Glenn M. Rhoads SS# 204-26-9331 Debts of decedent must be reported on Schedule I. ITEM NUMBER 1 2 3 4 5 6 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 04/11/2004 FILE NUMBER 21-04-0479 DESCRIPTION FUNERALEXPENSES: Eby Granite Works Georges Flowers Hollinger Funeral Inscription Home & Crematory, Inc. 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 IRWIN & McI<LNIGHT 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 Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees OtherAdministrativeCosts Cumberland Law Journal Estate Notice Jason Roads - Reimburse Appraisal Fee Miller's Auctioneering Service Newvitle Post Office Register of Wills The Sentinel - Estate Notice TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 90.00 179.14 7,756.94 4,550.00 137.00 250.00 75.00 275.00 20.00 37.00 25.00 122.63 $ 13,517.71 Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97) REV- 151Z EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Glenn M. Rhoads SS~/ 204-26-9331 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 04/il/2004 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION FILE NUMBER 21-04-0479 2 3 4 5 6 Dauphin Henry's KMART Lowes PP&L Sprint Oil Company Construction Telephone TOTAL (Also enter on line 10, Recapitulation) AMOUNT 381.24 250.00 2.11 32.04 177.32 151.06 993.77 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX ('Rev. 1-97) REV- 1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Glenn M. Rhoads SS~ 204-26-9331 SCHEDULE J BENEFICIARIES 04/11/2004 NUMBER I. 3 II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Daniel G. Rhoads 1214 Centerville Road Newville, PA 17241 Jason P. Rhoads 11 Chestnut Street Newville, PA 17241 Richard L. Rhoads 117 N. Middlesex Road Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Son Son FILE NUMBER 21-04-0479 AMOUNT OR SHARE OF ESTATE 1/3 Remainder 1/3 Remainder 1/3 Remainder --NTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: Ao SPOUSAL DISTRIBUTIONS 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 REV 1500 COVER SHEET 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00) Property Address: 1058 Centerville Road Newville, Pa 17241 Prepared For: F_state of Glenn M. Rhoads 1058 Centerville Road Newville, Pa. 17241 Prepared As Of:. Nay 11, 2004 Prepared By: DOuglas R. Heineman / G. Arthur Calaman B-H Agency App~isal Services i63 N. Hanover St. Carlisle, Pa. 17013 717-243-1000 ~xt. 216 Designed by United Systems Software Company (800) 9§9-8727 B-H Agency Appraisal Services 163 N. Hanover Street Carlisle, Pa. 17013 (717) 24.3-1000 Ext. 216 Date: May 18, 2004 :lient: Estate of Glenn M. Rhoads n accordance with your request, I have inspected, as per your instructions, and appraised the property located at · .058 Centerville Road, Newville, Cumberland County, Pa. 17241. s per your instructions, the purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership, and fas done in compliance with and as defined by 'IJSPAp- and the Appraisal Standards Board. his report in it's entirety is intended and valid for the use of the named Client only, and is invalid if photo copied in part or in whoie by nyone other than the Client or the State Certified Real Estate Appraiser(s) named in the report. It is intended solely for the Client, and shall ot be used by anyone other than ff~e Client without the prior written consent of the Client and the State Certified Real Estate Appraiser(s) ~nducting the appraisal process. ote: '[his is a Summary Appraisal Report, and contains 12 pages (plus the attached addenda), and any single page Is invalid if detached or ;ed separately from the entire report as originally submitted. . ~is report was conducted and prepared with the utmost care and confidentiality and was established with no pre-determined opinion of due. Thank you for choosing B-H Agency Appraisal Services Douglas R. Heineman APPRAISAL SUMMARY Subject Address ................... ~.~ _en_te~!,e Road Legal Description ................. .......................... '~ille Counly ........... ......................... Slale Zip Code ........................ 17241 Census Tract ..................... 012798 Map Reterence ................... Sales Price Da~e of Sale ..................... $ N/A ..................... N/A Bo[rower ........................ Lender/Ctienl ..................... -E--st~-- ~°-f-Gl__e~_ rL~ · Rhoads Size (Square Feet) ................. 1008 Pdce per Square Foot ............. $ l.ocation ........................ Suburban/Ave.m_ ~ge Age ............................ 'lS.0~,rs Condition Fair Total Rooms Bedl'oom s ...... Baths Appraiser ....................... ~l-~-R'-~Hei_'_[~_-ma- n & G. Arthur Calaman ........ Date ol Appraised Value ~. ~iL~O4 Final Estimale ol Value ............ $ ?0,000.00 Designed by Llniled Sy~lems Soltware Company (800) 969-8121 '""'"'r'at - ~ ....... . _ _ - ...... ~L_ ~-~4~ ............... ' ..... ~-- ~ ~C0de 17241 ......... .......................... - ................. = ............ Map "elem~e-~i-g~ .......... e"~-~_~9~ ~ N/A ~ales Pt~e $ NtA - - --l~a!E~ ......... P~c~tion and $ amount oI ~o~n-a- ...... = ............ ~en~s Tract 012~ .......................... ~dress 1058 Cent' ~ ~Z,L-',Z-~:_~_~t~ b~md by seller N/A ............. -=.'-&.~ f'~zJ~ff~. 17241 Location ~ _ ! Urban [~J Subuman [_~} Rural Predominant Single family lansing Present land ese % Land use change _. 17013 Built up [ --i Ovel 75% [-~_~ 25- 75% [-_] Under 25% oc~almm~ PRICE Growth ate f:::i Rapid $(000) AGE Properly values [ '] [~j Stable L-] Slow [~J Owner aw (yl?) One Ia°ay [.~ Not likely [/~] Likely . . Increasing [_~] Stable ~-~j Declining ~:} Tenant 275k High 1 2-4 'amily [::] th process Demand/supply ~,~] Sba,[age [_~1 b balance [] Over supply ...... Multi-i'amill/ To: Vacant (0-5%) ~ ....... _px¢_99_)Ln_a_r]!. S Commercial t__l Under3mos. 3-6mos. Overfmos :ant(Over5%) ~ 90-110 40+ ( Indus. ) late: Race amd tan racial comimmitise of tke aeigkimrllood Neighborhood boundaries and characteristics: am oat appraisal factora. Sub'_ject is situated on S.R 233, S.W. of the Newville Born, n Penn _T. wp. It s bounded to the north by S.R 174; to ~t~J~.e._ east b_~e_~icki~son Twp. ne; to the sout~ by Pine Rd.. to the west by HockersvU e and TWp Rd 'F 3~ Factors that alfect the marke~bility of t~e properties in the neighborhood ~e greater Carlisle to Shippensbur . (proximity to employment and amenities, employment stabil/ty, appeal reasonable distance ....... : ................... g (Pa) Area No' to market, otc J: .......... althou h il: is ............. ' r. lor rOadwa em I ..... g_ not: uncommon ~ ....... ~ ........... ~_, P ay°eat, shonoinn <,-h,-,.., .~ ,.,.~:?.e ama,And have _no adverse effect on values ........ - ' ' - ................ '~-""v~_~ewa9~ systems are ....... ~, ?___ m ?a~r conomon and .... ~.~ ~._:- --._:~: ............po e protecMon are ,..- Market conditions in the subject neighborhood (includ ng support tar the above conclusions related Io the trend at property values, demand/supply, and marketing time -- such as data on cdmpefiljve Pmpedies for sale in the neighborhood, description al the prevalence oi sales and financing concessions etc.): had little increase over U'le past ,t, ear (appro×ima _t~_l~ 5 - 8%1 A ..... ma,.t....-~ _ · rates, and housln9 inventories have remained stabledn__the_~a~' an_d a!~u_cjh__t~_ ~ _ma_[_ket_i_s_y~__~y__stable,~o~perb/ appreciation has ~:- ~:'°u~_..,~__~--~.!~ time for ~m~l~r ~es in this area would be Up to 90 days, but cou d be to 180 days, Seller concessions are relatively common, but usua Iy don~ exceed Pm~ct Information for PUD$ (11 applicable) - - Is the developer/builder in control ol the Home Owners' Association (HOA)? . , ' Approximate total number ot units in the subject proiect ~ N/A~ Approximate tolal number ot units lor sale in the subject project N/A Dimensions 570 F x ':10.2 L x 594 B x 200 R ..... Too Specific zoning classilication and descri,-;-- D~, ...... Corner Lot F-I H~ghest & best use as imnmw,~ 7~,3 ~ g ncaa[or°mC (Grandfathered usc F~ ,. -i ~=: ...... Shape Irregular ~ ................. F.::'~ LK'.J rresent use I--1 Other ..... :' L j megal I_ ] No z~ ye ~.J2 ~_~TYT-- .-~- uu~$ Poblic .... --O-th'~=rTM.... ,. _~_~ use (explam} ~ I ....... ~ ,'?laF~:°,-~, r.o De adequate .............. Electnc,ty !.~j / Off-Je II q~fo--amlts -T~----- ...... ~;=,=_= . _J View Residential Gas ~ ;:.LZ-:::=_::.- ....... ~ Street Paved -.. c P[Lvate Landscapin None ..................... Water i:=i ;;-Pa:~"le~ ...... I Curb/Gulter ~Obser~ ............ }~-'I !~_vfe ce StOa Sanitary Sewer t:~ P-r~var~'~:-..:-:c/,--]s'dewalk -.On_S_~_Ogll~ ............ i::'I L--J ~parentEasements None Fo~nd-~ C ..... - w-,_-:--~_ ......L,~)ie, NoneObse~ed ....... :- ..... I=:! L.._J~ [ FEMAZone C " LJ res I."X.J N0 ,,,,,nears (appalent adverse easem,~,, ........... - ..... .~. ..................... [ [ --] F __ - ........ Map Date 10/15/85 _ul_mfs [)~ ~ Iai -,,..-~,~.~,,mJl:~, Sflae areas. Illegal or legal nonconfomlmg zoning LlSe, otc.): N_o~__e___observed or found dur n th( G~NERAL DESCRIPTION FJ(ERIOR DESCRIPTION No. of Unils Single Foundation Block BASEMENT No. o! Stories 1 ~2 Wall* D ..... ;. - ....... __} ype ~ Rod ~Relr -era'-- ,~-.~ I TRC I NV~ENll ES ......... ~ga~ [~_t at Gruss LIv ng/~ea " ry~ll :AV~Fd(~e ........... :L_ .... g ,u~ None - C TnmlFinish Wood '- ......... J Fuel Oil 1; ...... L~'~---~ / [ J / Fireplacets~ # ~. / a S rORAGE: Bath .,-, ..... ;,;,: ................... ~C00LING ......... 7-'a.: . ~_.__1/Drop Stair [-J Deck ................ }--:~ /Carage # of cars ,,a..~cut rqA 1C~I J ulsuwasner I I fScu[tle r=i ~ - ' ....... L J Allache Doors wood:X~e-rao~ ....... ----t~.. tral ~ ..... IFan/Hood ~'---~/b, ~ i-'orcrl Front/Side .... I~l / .... d : ~ ....... l umer None ~-I ,.. J---alr~°°r L__I Fence ........... ,~ / uu~acned 1 ...... - .... r~ crowave [ B dd~nonal lectures (special energy efficient items elc). ~~d /":-J F-I Dri-- ' ........ ' · - ......... o-~:~ment ~ -J veway - ;ondition ol the impmvemenls, deprecia! on (ph sical · ~it~_n~o external or functi~-, .*a..._, Y , lunctional, and extemaB re~ '. ........... .............. _o[__ ~__ho_u__.s~__~_s_ Wood siclina ~nd has ~,,-- trucbon, remodel ng/add~tions etc' Horn - ~pearance. No needed major re[~Jr was noted at the time ofjnsl:~,_ ctioo, no .repairs were in I_prq~ress. Qua ~ of construction is average to me area a~ nmediate vicinity of Ihe subject property: None observed...Not quali~ed or certified to .. . ............... =-~'~%=~9!L'oA._clet_ract~ from ............ S~__ _or__tl~t:..See Attached Adde ............. ndum. ~ UNIFORM RESIDE~n.,,,... ..... r-il. No - ~ ......... ~ REPO ~STIMAI ED R~PRODUCTiO .................. = $ . _~EPORT I~l~1'ED ~ tO08 ~ C~ST-NEW OF 'MPflOVEMENTS- ' ........ 30'~! Commentson Cost ~roach ..... ~ ................ Sq. H. ~) $ ~ 37 $ ' - .... I lam ~, ........ · ~ .._ t~uu, as, source o~ cost estimate si ........... ~ .... ~g; · ~z.u~ - ..... , .... .u ~mn~, ~e eSll~aled rem ' ' . Sum Adjustn~n~ ............. - ....... 12t77 ammg econon c l'otal E,stirnated ......... ~ CosFNew Less Physical i'i~dr~ciior~a'l'," E~t~inai,. =$ 4s%1 °l o Depreciation __3932_6 0__ ....... O_ ___ = $ Depreciated Value of ~mprovements "As-is" Value ol Site Imp[ovemems ...... .6655 .... 7707 87392 39326 ITEM _ SUBJECT 1058 Cent.e~ville Road !lle_~ _P_a .! 72~! ales Price ...... $ N/A I.W. Area Data and/or -- ' DESCR PTION Sales or Financing to/Time Location _S~mp_!_~_ Site View Design ~nd ~@ea Fair hie al the properly): The value as per ~e "Cost ^ ralculated usi--, ,~-£,;~-. ':-' .. ' ........... .,-;~_ ~,,u~c. was ........ '-~¥_'F_~a[~__lLa_nd Switt Residen-I~l C~ 'Har{db-o~:.'- as-'-a-gU-*e--a-I -°~°~-wj-th--!_°r~__l_ _s~r~c_es of in_~f~:~ m_a_l:l_o_n if needed. Lot'~,~lU'~ -wa-S-de~ermin -ed--I~°mPadm sim lar -~- ....................... "--~-~:-'_u"e ' ag~-°f--~e~u-b-je~t- J~_p_~_.e__m~ts, ~ is ~e_opinion of me appraiser va!ue'-I-estim?:e--]~-e~re__r~_!n_ing economic life · to be 25-30 years (m/_L). - ............. =$ 1 1006 Centerville Road ]0. 2 !72~l! E. Hain Sl~t ~ COIpAI~BL~ NO. 3 ..... 1.06 Cold Spnngs Road ,7 NI NNW 172,t! ,.2 NI NW 17O13 ~_~9,500 . ....... ~': --~- 58,500 68.18 1: House .... {)FSCRIPllON tdition Above Grade Room Count Basement & Finished 54.~t CPNL & CCCH Adjustment )L(:} Adjustment :air ~!one Known 09/!!/03 k':~_ [ CPML & CCCH G_~.~_qe/Carport Porch, Patio, [)eck, etc. LF-~ c_ e.,_P_p.o_.l_, etc. Adjusted ~ales Price )le ' I- {-) Adjustmer 1.5 StO~:Average Fair Sc ~cjL Full Concrete -" None None Full Concrete Concrete I-fiN Radiator/No Stove e Ymownl C.Air Car Det. No~e Known Porch/Porch Car Det. Porch ..... -~_oo( POrch/Deck r-ence ~lone -2501 Comments on Sales Compan~n Oncludlflg the sub'e , 13 15 _o~nioq.~_e.~ available at the n ...... ~ cj property s compahbdity lo ~e nei-h~ ...... ~.-. '~ ~ N: [ ~OJ~men~ have ~ ~.~7 .... ~ ...... ~_~!n ~ m~ ~ ~--2; ......... ~ h~ng area in ~ .... ~;- ;k2 ....... ~ ~ dl~C~ ...... t .... ~m~U~ In to, mi . All ad,u~/~ ~d~e[~(~ a_~st ~ju~ment 6 .- _ . _ ~.__ t ~n~_am ~n~rd ............ ~_c~. All ~dj~tmen~ ~ ...... ~ ....... ~--. ~U~ECT .... ~ ........ ~ .............. ' ........ ~{~ ~mu rr ce and {)a ............... ~ .............. ' ..... L_ .,,u uue to mu~ ,_ ?. ,oo oo /ccc. ...... ...... ys~s ol any curren[ a"reem r: %-: ............ : ...... IN~ Pubf CCCH . . y e )~ or ~le option or listin ..... : ................ :- .................... ~ nas n~ ~o,a u, ~. d . .......... ~ . L -.~0 _~s n~ cu~uy Ii~ ~ ~le ---'~ g ol ~e su~]~I proper~ and anal--;- ~ ::' : ; .......... $69 ~e:~_~ ~ r~ce ~n, ~ me ~ o[ ~ a~p - - ........... ~ - -.~.SO~ la~ ~n~m~- - y r o~ Ule dale of app~a sal' ......................... ~- s ~. Theapprai~lism~de ~ ..~, -., ,'-, ,. ~enI$ N/A ~' ........ .~e~.~um p~.. ' ....... pucoons, or Conditions sled below -' _ .... ~ ~ = $ . ~ ............ ' ......................... : ~ ~uojecllo completion .... ,-- : Mnal Reco c ~t ~. ~::::-7-:-~ ......... ~ .................................. " ~, pJa.s anu specil cations. properly ~]al is ~e subjecl ol ~is ~e Condilions and t~e cenilicallon. :ontingent and limiting conditions, and market value definition ~at are S~led ia ~e a~ched Freddie Mac Form 439~annie Mae Fo~ 1004B (Revised {~) ES"MA~ mE IAR~T VAmE, 4, DEFIIED 0 , , / z"/- // .. - .................... - 'State LicenAe ~' -iieai ~e'~ .............. S~te ~-~ ..~. -- ......... P Mac ~ ..... ~n~~ ~a~r ~;~ ..... ~[e benmcadon ~ RL-~56 ) - DZ - Page 2 ~an~e Mae Fom~ 1004 6-93 ........ TEXT AnDENDUM Borrower/(~lient N/A /~d~ress m58 Centerville Road City Newville County Cumberland ................... Unit No. Lender/Client ~_~_tat~o_f__Glenn N. Rhoads ............................ State Pa Zip Code )EFZNTI'~ONS AND DATA SOURCES: :'XPOSURE TIME: For Ute appraised property, the exposure time, based on the experiences of other similar properties in the same or Jmilar neighborhoods is estimated to be at three to six months. Exposure time is backward looking, where there is historical data available hat provides a reasonable indication of the amount of time that would have been involved to market the subject property being analyzed, ~nd obtain a sale as of the effective date of the appraisal. This data has been considered and used in this estimate. qARKET 'I'ZME: Marketing time on the other hand is forward looking, and is expressed as an estimate (projection) of the time that would }e required to market the subject property and obtain a sale. In this context, it should be noted that I have adhered to the definition of Marketing Time" as put forth by the "Appraisal Standards Board" and included in this report. This definition advises that markeUng time Ioes not begin until two things take place: (1) an offering of the property at a price that marketing participants find acceptable, and (2) an · 'ffective ~narketing plan is implemented. ;COPE (EX'TENT) OF APPRAZSAL: In the preparation of this appraisal,` ! have made a physical inspection of the site and tile mprovements (if any). I have traveled the neighborhood and if necessary, made appropriate observaUons or notes. Data sources employed q addition were U~ zoning map or o~cer and ordinance for the municipality, the recorded deed or legal description, the tax assessment ~arcel records, local multi-list records, and the FEMA maps for the location, if required. Data referring to Predominant Occupancy, Single :ami/y Age and Pricing, Present Land Use and Changes are reflecting statistics for township/borough/general area, not for precise subject ~L~ightX~d. · 'CCH & CPIqL are acronyms for the Cumberland County Court House and Ce,tral Penn Multi-List respectively. These were the primary ources used to secure property data. In addiUon, already verified information and data from my own files was used if needed, and where pPropriate. All infOrmatio~ developed was iudependenUy verified where public sources did not provide needed verification. ! may have ontacted listing or sale agents or other parties to the transacUons, if ! felt it necessary to verify data listed in CPML, as well as any uspected unordina~/seller concessions. n the valuation process, all appropriate value approaches, or their exclusions are mentioned in appropriate sections of the report. :OND1TIONS OF APPRAISAL (DISCLOSURE): he appraiser(s) is unable to know or verify, and in most instances unqualified to determine or verify any insulaUon or "R" factor; also tim resence of urea formaldehyde foam insulation (UFFI), any wood infestation or causes thereof, any lead based paint, any type of mold or dldew, any asbestos, the. presence or amount of any radon, polydorinated biphenyls (PCB's), chlorofluorcarbons (CFC's), leaking storage inks (above or below ground), and soil contaminates or any type of contamination. The quality of any drinking water cannot be tested or erified by the appraiser(s). The appraiser(s) has no expertise and is unqualifed to make any assumptions, statements, or warranties as to ~e condilion of any on or off site septic/sewage system if present. The appraiser(s) is not qualified to test for any contaminates in, on, or round the property, and can make no assumption as to whether or not they are present, it is to be noted however, that if any of the afore tentioned items are present, the market value could be adversely affected or violated. The appraiser(s) has made every effort to look, ~tice and document if observed, any apparent or unusual appearing drcumstance in, on or around the property at the time of the ~spection process. ~e appraiser(s) I~s only considered the dwelling and items permanenUy attached as realty. Personal or other items not permanenUy .~ached such as refrigerators, washers/dryers, window air conditioners, free standing stoves, portable dishwashers, etc. were not given due consideration in the appraisal process. so NO VALUE is given as to storage sheds, pools (above or in-ground), swing sets, normal fencing, or other items or exterior strnctures : perceived value, unless specifically noted in the report. All plumbing, heating, air conditioning (if present), mechanical and electrical 'stems are assumed to be. functional to the best of the apPraiser's knowledge, but no warranty or expertise is stated [NAt. RECONC,11/AT~ON: in this report. ,s report is a Summary Appraisal Report. In the opinion of the appraiser(s~, the "Sales Comparison Analysis" represents the best indication market value for the subject, as defined in the "Statement of Limiting Conditions- contained in this report. This approach to value was yen strong conskJeration in estimating the subject's market value as of the date of the appraisal. ~e "Income APproach to Value" was not considered, as the area is predominately owner occupied, therefore limiting the amount of ailable rental data that would be necessary to accurately complete that approach to value. SKETCH I,ASdress 1058 Centervjlle Road ICily Newville County Cumbedand State Unit No. Zip Code N/A 17241 {~rn:~f. APpraiser Name SKETCH/AREA TABLE ADDENDUM Zip 20.0' 36.0' Living Area 36.0' 8.01 AREA CALCULATIONS SUMMARy TOTAL LIVABLE 1008.00 160.00 224.00 (rour~ed) 1008.00 384. O0 1008 E~Cale: LIVING AREA BREAKDOWN 28.0 x 36.0 lOO8.o0 I Area Total (rounded) Designed by United Systems Soflwme Company (800) 969-8727 100~ t=12 _FT--~-~ ---- SUBJECT PHOTOGRAPH ADDENDUM Bon'owef/,Olient ~d~ress 1058 C~rville Road City Newville ........................ Unit No. N/A Lender/Client Estate of Glenn M. Rhoa~ls- ............. County Cumberland State Pa Zip Code 1724]. Front View Rear View Street View Designed by United Systems Software Company, (800) 969-8727 - ----,- COMPARABLE PHOTOGRAPH ADDENDUM Borrower/Clienl N/A A'd~ress 1058 Centef~ille Road .... .... . ........................................ County _Cumberland Lender/Ohent ~l:~a__t_e__o.~__GlermM Rhoads ............................ State Pa Unit No. N/A zip Code ~ales Comparable 1 Front View Address: 1006 Centerville Road Prox. to Subject: 0.67 Nil NNW Sales Price: $ 59,500 Gross Living Area: 1085 Total Rooms: 7 Total Bedrooms: 3 Total Bathrooms: z,oo Location: Same Sales Comparable 2 Front View Address: 86 E. Main Street Prox. to Subject: 6.20 MI' NW Sales Price: $ 58,500 Gross Living Area: 858 Total Rooms: s Total Bedrooms: 2 Total Bathrooms: z.oo Locati on: Urban/Ave rage Sales Comparable 3 Front View Address: Prox. to Subject: Sales Price: $ Cross Living Area: Total Rooms: Total Bedrooms: Total Bathrooms: Location: 106 Cold Spdngs Road 4.70 MI E 80,000 88O 5 2 Z.00 Suburban/Average Designed by United Systems Software Company (800) 969-8727 LOCATION MAP ..................... lender/Client ~_tat.e_ O[G~enn N. RhoaOs '¢ County Cumberland Unit No. N/A ................................ State ~_a lip Code J 1 ¢- 60' 84-~4()) I'EIE m,l't ~S Designed by United Systems Software Cgmpany (SOO) 969-8727 ~ _~File~llo. DEFINITION OF MARKET VALUE: The mosl probable price which a properly should bring in a compelilive and open market .under all condilions mquisile Io a fair sale, lhe buyer and seller, each acliug prudently, knowledgeably and assuming the price Is nof affected by undue stimulus. Implicit in this definition is the consumnlalion of a sale as of a specified date and lhe passing of lille from seller ~o buyer under conditions whereby: (1) buyer and seller are typically molivaled; (2) bolh padies are well informed or well advised, and each acting Jn what he considers his own best inleresl; (3) a reasonable lime is allowed for exposure in the open n]arkel; (4) paymenl is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) lhe price repmsenls lhe normal consider'dijon for the properly sold unaffected by special or creative financing or sales concessions* granled by anyone associaled wilh the sale. '~Adjuslmenl:; to lhe comparables musl be made for special or creative financing or sales conces'sions. No adjuslments are necessary for Ihose costs which are normally paid by sellers as a resull of lradilion or law in a market area; these cosIs am readily identifiable since Ihe seller pays these costs in vidually all sales transactions. Special or creative financing adjuslmenls can be made Io tile comparable properly by comparisons to financing terms offered by a lhird party instJlulional lender that is nol already ifJvoived in Ihe property or IransactJon. Any adjuslmenl should nol be mlclJlaled on a mechanical dollar for dollar cost of the financing or concession, but the dollar amount of any adjustmenl should apProximale the markel's reaclJon to the financing or concessions based on lhe appraiser's judgment. 0500104 STATEMENT OF UMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND [IMITINE C0#DITION$: The appraiser's cedifimlion the following conditions: 1. Tile appraiser will nol be responsible for mailers of a legal nalure thai affecl eilher lhe property being appraised or the lille to il. The appraiser assumes thai the title is good and markelable and, lherefore, will not render any opinions about the title. The properly is appraised on the basis of il being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report lo show approximate dimensions of the improvements and lhe sketch is included only Io assisl lhe reader of lhe report in visualizing lhe property and understanding lhe appraisers determination of its size. 3. The appraiser has examined lhe available flood maps lhal are provided by lhe Federal Emergency Management Agency (or other dala sources) and has holed in lhe appraisal report whelher the subjecl sile is Iocaled in an identified Special Flood Hazard Area. Because lhe appraiser is not a surveyor, he or she makes no gnarantees, express or implied, regarding lhis delerminalion. 4. The appraiser will nol give leslimony or appear in court bemuse he or she made an appraisal of lhe properly in queslion, unless specific arrangemenls Io do so have been made beforehand. 5. Tile appraiser has eslimaled the value of lhe land in the cosl aPpreaci~ al ils bighesl and besl use and lhe improvemenls at lheir contributory value. These separale valualions of the land and improvcmenls musl not be used in conjunction wilh any other appraisal and are invalid if lhey are so used. 6. 'The appraiser has holed in lhe appraisal report any adverse conditions (such as, needed repairs, depreciation, lhe Presence of hazardous wastes, loxic subslances, elc.) obsewed during lhe inspection of lbo subjecl property or lhat lie or she became aware of during the normal research involved in performing Ibe appraisal. Unless olherwise Slaled in Ihe appraisal report, lhe appraiser has no knowledge of any hidden or unapparenl conditions of the properly or adverse environmental condilions ('including lhe presence of hazardous wasles, toxic subslances, elc.) lhat would make lhe property more or less valuable, and has assumed lhal the~ are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of Ihe property, llre appraiser will nol be responsible for any such conditions lhal do exisl or for any engineering or lesting thal mighl be required to discover Whelher such conditions exist. Because lhe appraiser is not an experl in the field of environmenlal hazards, the apprai?~l report musl nol be considered as an environmenlal assessmenl of lhe property. 7. ]*he appraiser oblained lhe information, eslimales, and opinions lhal were expressed in lhe aPPraisal report from sources Ihaf he or she considers to be reliable and believes then] Io be tree and correcl. The appraiser does nol assume responsibilily for the accuracy of such items lhal were furnished by giber parties. 8. The appraiser will nol disclose lhe COnlenls of lhe appraisal repod excepl as pruvided for in lhe Uniform Standards of Professional Apprai~l Practice, 9. The appraiser has based his or her appraisal repod and valualion conclusion for an appraisal lbal is subjecl to satisfaclo~y completion, repairs, or alterations on lhe assumption thai complelion of lhe improvemenls will be performed in a workmanlike 10. The appraiser musl provide his or her pdor written consenl before the lender/clienl specified in the appraisal report can dislribnte lhe appraisal reporl (including conclusions about the property value, lhe appraisers idenlily and Professional designations, and references Io any professional appraisal organizations or lite firm wilh which the appraiser is associated) to anyone giber lhan lhe borrower; lhe mortgagee or its successors and assigns; lhe morlgage insurer, consullanls; professional appraisal organizations; any state or federally approved financial institution; or any deparhnenl, agency, or instrumenlalily of lhe United States or any slale or lhe Districl of Columbia; excepl thai lhe lender/clienl may disldbule section ot the reporl onJv tO data colle ' - . The .ap.p. raise~'s wrilten consenl oho.fl, or rep. od. lng service(s) without * :_ .lhe property descriplion pubhc through adve i,.~, ,a.._nd approval must also be obtaine berg havm?..o..o.b, tajj.! lhe appraiser's prior wril consent. ri,., .g pubhc relations news sales d re the appraisal can be conveyed b an o ten , , , or oilier media. Y y ne Io the Mac Folrn 439 (6/93.10/98) Page 1 of 2 This form was reproduced by United Sy~lerns Software Company (800) 969~872/* Fannie Mau Forn110048 (6/93) AP, PIMISER'S CERTIFICATION: l'he Appraiser certifies and agrees lhat: ~ 1. I have researched the subjecl market ama and have selected a minimum of three recenl sales of properlies mosl similar and proximate to lhe subject properly for consideration in the sales comparison analysis and have made a dollar adjustment when 050010~ appropriate to reflecl lire market reaclion 1o lhose items of significant variation. II a sionificanl item in a cum arable is supedor to or more favorable lhan the subjecl pro ert I of the co?parable and, if a si nificanj i ' P y' have .made a negative adjuslmen/fo P :.. pmp. erty have made a positive adius,~,,, ,,, ,--~-m-ln..a co.re, pa. ra.ble property is inferior to. or les, r~, .... ,2,d,u.c_e }.he aqj.usted sales price , ...... , ,u ,,u~uase in{; adjusted sales price of the comp'arable.' ...... o~,~ ma, me subject properly, I 2. I have taken into consideralion the factors that have an impact on value in my development of lhe estimate of market value in lhe appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to lhe best of my knowledge, thai all statements and info,malign in the appraisal report are lrue and co,,ecl. 3. I staled, in the appraisal repeal, ordy my own personal,· unbiased, and .Professional analysis, opinions, and conclusions, which are subjecl only lo the contingent and limiting conditions specified Jn tills form. 4. I have no presenl or prospective inleresl in the properly Ihal Js the subjccl of tills repel1, and J have DO Presenl or prospective personal interest or bias with respect to the participants in lhe transaction. I did not base, either partially or complelely, my analyst.,; and/or lhe estimate of markel value in lhe appraisal report on the race, color, religion, sex, handicap, familial slatus, or national origin of eilher the prospeclJve owners or occupanls of the subjecl propedy or of lhe presenl owners or occupants of {tie pmperlies in {he vicinity of the subject properly, 5. I have no preserml or conlemplaled fulure tole,esl Jn Ihe subjecl Properly, and neJlher my current or fulure employmen{ nor my compensalion for performing this appraisal is contingent on the appraised value of the property. 6. I was not required Io report a predelermined value or direction in value thal favors lhe cause of the clienl or any ,dialed party, the amount of the value estimate, the atlainment of a specific result, or lhe occurrence of a subsequenl event in order fo receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requesled minimum valualion, a specific valualion, or the need to approve a specific mortgage loan. ?. I performed {his appraisal in conformily with the Uniform Slandards of Professional Appraisal Practice that were adopled and promulgated by the Appraisal Slandards Board of The Appraisal Foundalion and thai were in place as of the effective date of this appraisal, with Ihe exceplion of {he departure Provision of those Standards, which does not apply. I acknowledge thai an estJmale of a reasonable lime for exposure in lhe open market is a condition in the definition of market value and the estimate J developed is consislent with lhe marketing time ogled in lhe neighborhood seclion of this report, unless I have otherwise stated in lhe reconcilialio, seclion. 8. I have personally inspecled the interior and exterior areas of lbe subjeci property and Ihe exterior of all ProPedies lisled as comparables in Ihe appraisal report. I further certify lhal I have ogled any apparenl or known adverse conditions in the subject Improvement.% on Ihe subjecl site, or on any site wilhin lhe immediate vicJnily and have made adjuslmenls for lhese adverse condilions in my analysis of ll}e of the subjecl Property of which I am aware evidem:e Io .':upped them. I have also commented abou{ the effect of the alive,se conditions on lhe markelability of lhe subjecl Properly. property value lo lhe exlenl lhat I had markel 9. I Personally prepared all conclusions and opinions aboul the real eslafe thai were sel forth in the appraisal report. Jf I relied on significant Pretessional assistance from any individual or individuals in the Performance of lhe appraisal or the preparalion of the appraisal report, I have narned such individual(s) and disclosed the specific tasks pedormed by them in lhe reconcilialion section of this apprai~l report. I certify lhat any individual so named is qualified to Perform lhe tasks. I have not aulborized anyone to make a change to any ilem in lhe report; therefore, if an unaulhodzed change is made to the appraisal repor{, I will lake no respom;ibJlity for it. G. Arthur Calaman, Assist:ant to the Ce~'~fi~:f Real Estate A~q has assist:ed and contributed significantly in the inspection PrOcedure, collection of dat'-~, market re-search, completing of forms, photos, sketch~, compiling the v~qtten repeal:, and all other areas involved in the preparaOon of this appraisal ,epcot. SUPERVISORY APPRAISER,S CERTIFIC : agrees thai: I directly super, lsd I. ATION If a supervise ara' .' . /he s~alemer . he apprmser who prepared the a '~Y pp ~ser s~gned the apprmsal re od · · ,-,~. .....~ls.a? concfusmns of lhe annra'~,~ _ Ppm..Jsal report, have rev' :P_ , he o.r she cerhhes a -,,,~ u,,, ,a~lng ruu responsibility for ihe ;;~s~e.,r,~ a.g_T,e,_{o be bound Dy the.appraisers cellinied !he ap.P.~lsal m. port, agree will, nd ~,~,,,,,.-~,, ,mu me appraisal repeal, d cahons numbered 4 lbrough 7 above. ADDRESS OF PROPERTY APPRAISED: -!~S Ce_nt~eryi~R_qad,~N_%~_-{ e, pa Signature. ~ ~( ~ ~ ~ - ale .,Igned: 05/18/04 ~ ...................................... Name- D~glas}~ Slate CerlificatJ~ ~-:- -~TG~~ ................ are-Signed.- -os/18/o4 Stale: ~ . Slale Cedifi~lion Expiation Dale of Certificalion or~ ...................... Slate: a. ................... Expiation. Dale of Cedifi~lion or License: o6/~/os Mac FOml ~9 (6/93, ]0~8) LXJ Did ~] Did Not Inspecl Property P~e 2ol2 · ~his form was rep~u~ by United S~te~ SO. are ~mpany (800} 969-8~ 7Fannie Mae Form 10048 (6/93) _ day of~in the year two thousand (2000), B£i"WF. EN GLENN M. RHOAD$, a ~ingle man, of Pezm ToWnship, Cumberland County, Pennsylvania, hereinat%r called Grantor, ' . ~/ND GLENN M. RHOADS, DANIEL G. RHOADS, RICHARD L. RHOADS and JASON p. R/tOADS, of Cumberland County, Pennsylvania, hereinafter called Grantees: WITNESSETH, that in consideration of the sum of One and no/100 ($I.00) Dollar. the receipt whereof is hereby acknowledged, the said G .r{mtor does hereby grant and convey unto the said Grantees, their heirs and assign~ as tenants in 'common and not ns joint tenants with the right of survivorship .4LL that certain tract of land situate in thc Township of Penn. County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING, at a point in thc center ora road leading to Centerville at lands owned by Martin; thence South 84 ~4 degrees West, 200 feet to apoint at/ands formerly of Dr. Longsdorff; thence North 23 degrees East, 594 feet to a white oak; thence by sm'ne, South 86 ~ degrees East, 40.2 feet to a point in the center of road leading to Centerville; thence along road leading to Centervillc in a southerly direction, $70 feet to the Place of BEGINNING. CONF.,lINING 1.6 acre. BEING thc same property which Murrel A. Seavers, single, granted and conveyed unto Glenn M. Rhoads and Arlene E. Rhoads, his wife, by Deed dated January 2, 1969 and recorded itl the Office of the Recorder of Deeds for Cumberland County in Deed Book "B", Volume 23, Page 35 I. · Property: BOARD APPROVED CHECKLIST FOR ASSISTANTS 1058 Centerville Road~ Newville~ Pa,. ]724! The assistant to the state certified appraiser for this repod has assisted in the following items: [] Set up the file with al/forms and genera/information for this report. [~ Assisted in the gathering and entering the data as the following: Hazard information and map, Zoning information and map, location map, and sim/Jar information. L~ Accompanied and assisted in the inspection.of the subject property for this report. " [~J Assisted [n the analyzing of the Highest and Best Use of the subject property for this report. []Assisted in the gathering of the information for the comparable land sales data, verified comparable land sales data for this report. ~ ~isted in the gathering of the information for the Cost Approach data, analyzed and selected the cost amounts for this report r-'[ Assisted in the gathering of the informatbn for the income Approach data, verified and analyzed the rental data for this report. r'~ .Assisted in the gathering of the information for the comparable market sales data, verified and analyzed the comparable market sales data for this report. [] Assisted in the verifying of the data at the Tax Assessment office, the Recorder of Deeds Office,' Counfl/STEB monthly report, County Microfiche service and/or bcai MLS Service. [] Assisted in the extedor inspection of the sabs, rentab, bnd and other comparables used for this report. J'~ Assisted in the sketch drawing for this report. .. I'~ Assiste~ in the enterir~g of the subject and comparable data on the form and the data in'th~ comment areas of this rep0. rt .. , .... . ,. "~ Assisted in the final re~on~JJJatbn and the fina~ estimate of vaJue of the subject pro for'this re rL J~ Assisted in the final review of this report .. [~J Agsisl~:Jn puffing together and packaging the finat report DATE OF INSPECT/ON: o5/]]/04 _ G..Arthur Calaman ~t to the State C~,r~ed Appraiser ' Tax Assessment information and map, Flood and ana/yzed the The state certified appraiser for this report does hereby verify that ~ ~ssist with the items checked and the ~tate cer'dfied appraiser did review all the work done by the assistant,..b~ve'~list~ items. ' · .8~ Ce~... A~O .p~r Signature .... Certificate ~. RL-OOO56~-L REV*1549 EX (9-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 (717) 787-8327 NOTICE OF DECEDENT ACCOUNT STATUS DECEDENT INFORMATION FINANCIAL INSTITUTION INFORMATION ACCOUNT INFORMATION PLEASE ATTACH COPY OF SIGNATURE CARD IF AVAILABLE JOINT SURVIVOR/ BENEFICIARY INFORMATION NAME: (Last) {~,,~% SOCIAL SECURITY NUMBER OF DECEDENT: ADDRESS OF DECEDENT: tDATE ~3F DEATH CITY NAME OF FINANCIAL INSTITUTION ADDRESS g% ...... TELEPHONE NUMBER (Middle Initiall (Month) (Day) (Year) CITY STATE ZIP CODE TYPE OF ACCOUNT: [~oint I ¥;,:- 2- ,' ' "~T-~' )l ACCOUNT NUMBER 'ACCOUNT BALANCE (Include interest to date of death~) I ORIGINAL DATE ACCOUNT WAS ESTABLISHED WITH JOINT J SURVIVOR/BENEFICIARY L0___T I. ACCObNT TITLE S ~LAcE CHECK IN ~[OcK'BELOTM IF A~COUNT W,~S ESTABLISHED BY A TRANSFER OF FUNDS FROM ANOTHER ACCOUNT THAT WAS REGISTERED IN THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE DATE ORIGINALLY ESTABLISHED. E] R¢over Account - Date Originally Established NAME(Last)~)~,~(~ ~ (First)~..~ (~'~';\~---'~ ~'~--.' (Midil~niliat)___ __ CITY " STATE ZIP CODE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER NAME (Last) (First) (Middle Initial) JOINT ADORESS SURVIVOR/ BENEFICIARY CITY STATE ZIP CODE INFORMATION RELATIONSHIP TO DECEDENT SURVIVOR'S SOD!AL SECURITY NUMBER JOINT SURVIVOR BENEFICIARY INFORMATION JOINT SURVIVOR/ BENEFICIARY INFORMATION NAME (Last) (First) (Middle Initial) ADDRESS c-Tr~ ............... STATE ZIP CODE ..................................................... SuRv ' ,'S f ....................... RELATIONSHIP TO DECEDENT NAME (Last) (First) (Middle Initial) ADDRESS 'ct--~¥ ......................................... S-rATE ................................ ~iF~.'5'5~' ................. OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE certify that the above information is true, correct and complete. NAME OF PREPARER-PLEASE PRINT ITELEPHONE NUMBER I DA~F~ ............... ~ , .... P REV-1549 EX (9-00) ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF iNDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 (717) 787-8327 NOTICE OF DECEDENT ACCOUNT STATUS (Middle Initial) (Year) o_,-/. COUNTY CODE INSTITUTION INFORMATION ACCOUNT INFORMATION PLEASE ATTACH COPY OF SIGNATURE CARD IF AVAILABLE ~IAME OF FINANCIAL INSTITUTION FINANCIAL A D~E S~ change TELEPHONE NUMBER ACCCUNT NUMBER ~,pE OFACCOUNT: ~,n, ~ma Ce~ificate j ~ Joint Savings ~ joint Checking ~ "In Trust Fo8 ......... NT BALANCE ~nclude interest to dste ~J death) [O~iGINAL DATE ACCOUNT WAS ESTABLISHED WITH JOINT .... ~" / ~ ~.~v ~,1 -Iq. ~ x~° ~,~,~,c,~ o, ~,o~,, ..... .................. ~~fLE AS IT ~PEARS ~ ~IGNATUR~C ~ THE NAMES OF THE SAME JOINT OWNERS AND ~R THE OA~e UH~ NALL · Rollover AccOunt - Date Originally Established .... JOINT --~ ~ _ ZiP CODE BENEFICIARY INFORMATION JOINT SURVIVOR/ BENEFICIARY INFORMATION JOINT SURVIVOR BENEFICIARY INFORMATION SURVIVOR~S SOCIAL SECURI'[~Y NUMBER (Firsl) (Middte Initial) CITY RELATIONSHIP TO DECEDENT NAME (Last) ADDRESS .......................................................................................... ---~ ~-6~ ............. CiTY STATE SURVIVOR'S SOCIAL SECUR TY NUMBER (First} (Midale Initial) RELATIONSHIP TO DECEDENT NAME (Last) ADORE,SS ........................................... -~ f,~- ZiP CODE CITY ~k'i~ ~-6 ~¥E ~ ................................. .......................................... RELATIONSHIP TO DECEDENT NAME (Last) (First) (Middle Initial) JOINT SURVIVOR/ BENEFICIARY INFORMATION OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXARLI ADDRESS ...................... STATE ZIP CODE CITY R~TON~'i~ ~-6 'o e CE D E NT TAX RATE certify that the above information is true, correct and complete. TELEPHONE NUMBER I D~F-R 7 ~_004 REV-?549 EX (9-00) COM ONWEALT" OF PEN.SY'VAN,A NOTICE OF DECEDENT DEPARTMENT OF REVEHUE ACCOUNT STATUS BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 (717),,7-8327 DECEDENT SOCIAL SECURI~ NUMBER OF DECEDENT: ~DATE OF DEATH (Month) (Day) (Year] A~RESS OF DECEDENT: - -- CI~ _. COUNTY '~ COUNTY COOE iA~ OF FINANCIAL INSTITUTION FINANCIAL ADORESS CI~ ~ATE ZIP CODE INFORMATION TELEPHONE NUUBER ~ Che~k~l~k if name~r ad.ss change TYPE OF ACCOUNT: ~ ACCOUNT NUMBER AcCouNT D ,oint Savings O Joint Checking O 'In Trust Fo, ~in, ~me Cedificate INFORMATION ~CCOUNT 8A~NCE (Include interest to date of death) [ ORIGINAL DATE ACCOUNT WAS ESTABLISHED WITH JOINT PLEASE A~ACH COPY OF ACCOUNT TITLE AS IT APPEARS ON SIGNATURE CARD OR CERTIFICATE OF DEPOSIT CARD P~CE CHECK IN BLOCK BELOW IF ACCOUNT WAS ESTABLISHED BY A TRANSFER IF AVAI~BLE THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE DATE OfllGI~ALLY ESTABLISHED. ~ Rollover Account - Date Originally Established (First~ X X (Middle initial) OFFICIAL USE NAM E (Last) ,~.~ ~~_ ~__ ONLY dOINT ADD~ESS PERCENT TAXABLE BENEFICIARY CITY STATE ZIP COOL ~TIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURI~ NUMBER NAME (Lasl) (First) (Middle Initial) OFFICIAL USE ONLY JOl~ AODRESS PERCENTTAXABLE SURVIVO~ BENEFICIARY OlTY STATE ZIP CODE INFORMATION TAX RATE RE~TIGNSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER NAME (L==t) (Firs[) (M~dd~ ~.~) OFFIQAL USE ONLY JOINT 'A-~-O~3~ ...................................................................................................... PERCENT TAXABLE SURVIVOR BENEFICIARY C~ ..... STATE Z~P COOL INFORMATION TAX RATE RE~TIOHSHIP TO DECEDENT SURVIVOR'S SOCIAL SECUR{TY NUMBER NAME (Las[} (First) (M~dd~e ~.~t~a~) OFFICIAL USE ONW JOINT ADDRESS PERCENT TAXABLE SURVIVO~ BENEFICIARY ~TT~ ........................................ ~ ...................................... ~-~ .............. INFORMATION TAX RATE RE~TIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER certify that the above information Is true, correct and complete. REV. 1549 EX (9-00) ~,1~ '.~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 (717) 767-8327 NOTICE OF DECEDENT ACCOUNT STATUS (First) (Middle CITY COUNTY NAME OF F~NANCIAL INSTITUTION ADDRESS CI~ . INFORMATION TELEPHONE NUMBER .... CheCk bl¢c~if na~ or address change TYPE OF ACCOUNT: I ACCOUNT NUMBER ACCOUNT ~ Joint Savings ~oint Checking ~ '1. Trust Fo~ ACCOUNT BA~NCE (Include interest to date cT death) 10RIGIN~ DATE ACCOUNT WAS ESTABLISHED Wl~ JOINT COPY OF ~UNT TITLE AS ITAPPEARS ON SIGNATURE CARD OR CERTIFICATE OF DEPOSIT CARD I P~CE C~ECK IN ~LOCK BELOW ~ ~CCO ' IF AVAI~BLE ~ THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE DATE ORIGINALLY ESTABLISHED, ~ollover Acccum - Date Odg~nally Esla~ (Mi~ tnitiai) JOINT SURVIVOR/ BENEFICIARY INFORMATION INAME (L'~SI~'~L-~ ~---'~S (Firsl) ...... BENEFICIARY ...... STATE ZiP COOE ,,~o,,~,,o, ~ L] ~q I · SURVIVOR'S SOCIAL SECURI~ NUMBER ADDRESS CI~ ~ , STATE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURI~ NUMBER JOINT SURVIVOR BENEFICIARY INFORMATION CITY ' , RELATIONSHIP TO DECEDENT NAME (Las~~_~ (Middle Initial) JOINT SURVIVOPJ BENEFICIARY INFORMATION OFFICIAL USE ONLY ZIP CODE ~!~',t~ ............ PERCENTTAXABL ......NAME (Last)~,[,~.._~,~, ................. (Firsl) (Middle~.~ Initial) .... ~.cL~a.' a ............................................ ADC, RE.SS .,% --,, , __ ...... .......................................... CITY STATE ZiP CODE _._~,~ ~-, ,~~),~..~ ~,~_ ............................. l.].3~__~ .............. . (Middle Initial) NAME (Last) ~ (First) , CI~ STATE ZIP CODE RELATIONSHIP fO DECEDENT SURVIVOR'S SOCIAL SECURI~ NUMBER certify that the above Information is true, correct and complete. TAX RATE OFFICIAL USt ONLY PERCENTTAXABLI TAX RATE OFFICIAL USE ONLY PERCENTTAXABLI TAX RATE OFFICIAL USE !, ONLY PERCENTTAXABLI TAX RATE N^MEOFP.E.A.E,~-PLEASEP.,NT TE.E..O.ENUM,,E. I OAT~pR 2 ? ..................... ~ , ,o,, REV-t 549 EX (9-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG, PA 17128-0601 (717) 787-8327 NOTICE OF DECEDENT ACCOUNT STATUS DECEDENT INFORMATION FINANCIAL INSTITUTION INFORMATION ACCOUNT INFORMATION PLEASE A'I-rAC H COPY OF SIGNATURE CARD IF AVAILABLE JOINT SURVIVOR/ BENEFICIARY INFORMATION JOINT SURVIVOR/ BENEFICIARY INFORMATION JOINT SURVIVOR BENEFICIARY INFORMATION JOINT SURVIVOR/ BENEFICIARY INFORMATION SOCIAL SECURITY NUMBER OF DECEDENT: N~ .O~'FI~ANCIAL iNSTITUTION TELEPHONE NUMBER TY ~,gF ACCOUNT: ~ Joint Savings [] Joint Checking (First) C_.~_(,..~ f,,~ (Middle Initial) (Monlh) (Day) (Y,ear) f DATE OF DEATH L-t ''_ CITY COUNTY , I COU T CODE ZIP CODE CITY ', STATE ~ . I~h~ck block if name or~ddress change IACCOUNT NUMBER [] "In Trust For" [] Joint Time Certificate -'"~(~0("'"("Y"~U ~'~F'~~,-.,~-"~___L_'~,.L..Z____- ACCOUNT BALANCE (Include interest to date of death) ~)RIGINAL DATE ACCOUNT WAS ESTABLISHED WITH JOINT · 'RE ' f q I :16 c AccounT TITLE AS IT APPEARS ON SIGNATU CARD OR CERTIFICATE OF DEPOSIT THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE DATE ORIGINALLY ESTABLISHED. ~ Roltover Accoum - Date Originally Established NAME ADDRESS CITY RELATIONSHIP TO DECEDENT (First) (Middle Initial) ZIP CODE SURVIVOR'S SOCIAL SECURITY NUMBER (First) (Middle Initial) OFFICIAL USE ONLY ADDRESS ~cLAT,Oi4SH,P , O D.~DEN, ZIP CODE SURVIVOR'S SOCIAL SECURITY NUMBER tql- Hb-BDH;~ (First) (Midil~ Initial) PERCENT TAXABLE TAX RATE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER t...._'t'~.(",,,-:,~ ,.~:-., k ~.mV.,o,Q., ~o,,, NAME (Last) (First) (Middle initial) ADDRESS CITY STATE ZIP CODE RELATIONSHIP TO DECEDENT OFFICIAL USE ONLY PERCENTTAXABLE SURVIVOR'S SOCIAL SECURITY NUMBER TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE I certify that the above information is true, correct and complete. TELEPHONE NUMBER j DAT~,p INAMEOFPRiEPARER-PLEASEP_RI_NT. ....... &.~..~/.%~,f' .... .'~-~~, , ,,,, R g ? 2084 REV-1549 EX (9-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 (717) 787-8.127 NOTICE OF DECEDENT ACCOUNT STATUS (Middle Initial) DECEDENT INFORMATION FINANCIAL INSTITUTION INFORMATION AccOuNT INFORMATION PLF_ASE A'CI'A C H COPY OF SIGNATURE CARD tF AVAILABLE JOINT SURVIVOR/ BENEFICIARY INFORMATION JOINT SURVIVOR/ BENEFICIARY INFORMATION JOINT SURVIVOR BENEFICIARY iNFORMATICN JOINT SURVlVOPJ BENEFICIARY INFORMATION NAME: (Last) ~ NAME OF FINANCIAL INSTITUTION TELEPHONE NUMBER ~PE OF ACCOUNT: ~ Joint Savings ~ Joint Checking (Monlh) (Day) (Year) ~OUNTY I COUNTY COOE CITY . STaI~_ ZIP_CO~D_E. .._ ......... -- Chedk block if name or ad.ess change [] ACCOUNT NUMBER [] bqS___ ~CCCUNT BALANCE (Include inte rest [o dale of death) J ORIGINAL DATE ACCOUNT WAS ESTABLISHED WITH JOINT 1 ,-5'-/~,q__~ ' 'SU"V'VO"~ENEF'C'ARY Il-15-C~ ACCOUNT TITLE AS iT APPEARS ON SIGNATURE CARD OR CERTIFICATE OF DEPOSIT ~LAC~-~-~'~K I~-'B~-~-~ 'B-g~'~AS ESTABLISHED BY A TRANSFER OF FIDNDS ' 0 IN THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE. DATE ORIGINALLY ESTABLISHED. ED Rollover Account - Date Originally Established (Firsl) C'"', - NAME (Last) ADDRESS ,'-, ' ............... ST^TE?~ RELATIONSHIP TO DECEDENT SURVIVOR'S 8OCIAL SECURITY NUMBER (Middle ZIP CODE OFFICIAL USE ONLY PERCENTTAXABLE TAX RATE NAME (Last)__.._~~~-- __ (First)%,~ ADDRESS . . ..... (Middle I~pilial) OFFICIAL USE ONLY PERCENT TAXABLE ZIP CODE RELATIONSHIP TO DECEDENT ~ ~,'-,c'~: :,c-, NAME (Last) ADDRE3S SURVIVOR'S SOCIAL SECURITY NUMBER (First) (Middle initial) TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE CITY STATE ZIP CODE RELATIONSHIP TO DECEOENT SURVIVOR'S SOCIAL SECURITY NUMBER NAME (Last) (First) (Middle Initial) ADDRESS CITY STATE ZIP CODE hE[~Arl~hlP-'i-b iJEc~:~'~' ............... ~Oh;)i~:{;"~CcI-A-~ S~C--U'~'[~--'~-UMB---~-R-- ............................. TAX RATE OFFICIAL USE ONLY PERCENT TAXABLE TAX RATE certify that the above information is true, correct and complete. TELEPHONE NUM...BERI Hotlinger Funeral Home & Cremaro , Inc. Eric L. Hollinrder. Super~-isor April 2 l, 2004 Daniel Rhoads Newville, PA 17241- The Funeral Service for Glenn M. Rhoads We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS .a2q ITEMIZED STATEMENT OF THE SERVICES. FACILITIES, AUTOMOTIVE EQUIPNLENT, AND NLERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES Services Of Funeral Director/Staff .............. ~ .... 3420.00 FUNERAL HOME SERVICE CHARGES .......... '- · 3420.00 SELECTED MERCHANDISE: Casket ...... ' ..................... 2650.00 960.00 Outer Container ........................ THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE 7030.00 THAT YOU HAVE SELECTED ............... Cash Advances 325.00 Opening Grave ......................... 100.00 Cemetery. Equipment ....................... Newspaper Notices - Local ................... l 11.94 100.00 Clergy/Mass Offering ..................... Certified Copies of the Death Certificate ................. 40.00 50.00 Organist. .......................... TOTAL CASH ADVANCES AND SPECIAL CHARGES ........ 726.94 Total '[otat Cost .......................... 7756,04 TOTAL AMOUNT DI_[E .................. 7756.94 Please 50 t NORTH BALTIM©RE AVENI_IE ,, MOt INT HOLLY SPRI~IGS. PENI,]SYL~TANIA 17065 ,, (7 i 7) 13~5-.~l~133 '~ FAX (7 { 7) -;~...q6-13715 MILLER'S AUCTIONEERtNG SERVICE KEITH R. MILLER AL, CT!ONEER & APPRAISER 35 WEST MALN STREET PO BOX 190 PLAINFIELD, PA, 17081 717-245-2418 Appraisal Report Of Personal Property, Prepared for: Rick Rhoads, Dan. Rhoads, & Jason Rhoads ~ttOrD.~V; Marcus McKnioht 60 West Pomfr. et Street Carlisle, PA 170 ! 3 Estate off' Glenn Rhoads 1058 Centerville Road Newvi!!e, PA 17241 As of: May 2, 2004 Purpose: Inheritance Tax By: Keith R, Miller, Auctioneer 35 West Main Street PO Box 190 Plainfield, PA t 708'1 Keith R. Miller - Auctioneer AU2863L Note: Glenn ILhoads resided with his children at the atbre mentioned address l:br a number of years until the date of his demise. Therefore, personal property is very minimal, The children actually supplied the required things such as fim'niture, pot & pans, and daily useful things, such as washer, dryer and bed sheets. The appraisal was performed on May 2, 2004 with Rick FLhoads in attendance. The appraisal was performed room by room. Reference material for obtaining prices include past sale tickets from previous sales. Living room - South side: Two (2) upholstered chairs $ 12.00 Wooden arm chair with padded seat $ 5.00 19" color television $ 27.50 TV stand $13.00 Kitchen - North side: Phone/answering machine Dishes, Pots, & Pans $ 4.50 $11.00 Bedroom 1 - West side: Nothing $ 00.00 Bedroom 2 - South side: One (1) Waterth!l! style dresser Vacuum $ 37.50 $ 7.50 Basement -North Side: Old refrigerator $12.50 Basement - South Side: G E Washer ' $11.00 WhirlPool dryer $ 7.50 Porch - North side: Wheel barrow Garden tools (collective) $14.00 $ 8.00 Garage: Hedge trimmer $ 4.00 Small empty tool box $ 6.00 Hose reel $ 4.50 Sm~l metal stand work bench $ 3.00 Gas can $ 2.00 Tool set (new) $12.00 Hand air pump $ .50 Total $207.00 Keith R. Miller - AuctiOneer AU28~53L LAST IVILL AND TESTA}IENT I, GLENN M. RHOADS, of Perm Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I direct my Executors to pay ail of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. TWO: I give, devise, and bequeath all of my estate of every nature and wherever situate, to the following:. a. To DANIEL G. RHOADS ............................ 33 1,/3 %; b. To RICIL4.RD L. RHOADS ........... .......... 33 1/3 %; c. To JASON P. RHOADS ........................ 33 i/3 %; if any of my sons named above has ..... " preuecea~eu me, the share ~ -- -~-~ ~-~ ,-,;. be distributed equally to his issue ~hen living. If any of my sons named above has predeceased me wkhout living issue, ~hen the share of my deceased son will be distributed in equal shares ~o my survivia~ sons. THREE: I appoint my sons, DANIEL G. RHOADS, RICHARD L. RtlOADS, and JASON P. RHOADS, to serv'e as the Co-Executor of this my Last WiII. FOUR: My Executors may, at their discretion, compromise claims, borrow money, retain property for such length of time as they may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as they may deem proper; and invest estate property and income without restriction to legal investments. FIVE: No Co-Executor, acting hereunder shall be required to post bond or enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this/~" day of October, 2000. GLENN M. RIIOADS (SEAL) Signed, sealed, published and declared by GLENN )I. RttOADS, the above named Testator, as and for his Last Will and Testament, in the presence of us, Who, at his request and in his presence al'id in the presence of each other have subscribed our names as witnesses hereto. ACICNOWLEDGMENT AND AFFIDAVIT WE, GLENN M. RHOADS, SHARON L. SCHWALM and MARTHA L. NOEL, the testator and witnesses respectively, whose names are signed to the 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 that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. GLENN bi. RHOADS "'SHAROn] .L~SHWALM COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by, GLENN M. RHOADS, the testator herein and subscribed and sworn to before me by SHARON L. SCHWALM and 5'[ARTHA L. NOEL, witnesses, this 16r" da3,' of October, 2000. THIS DEED, THE ..L~__ M.4DE day of~in the year two thousand (2000), BETWEEN GLENN M. RHOADS, a ~ingle man, of penn Township, Cumberland County, Pennsylvania, hereinafter called Grantor, AND GLENN M. RHOADS, DANIEL G. RHOADS, RICHARD L. RHOADS and JASON P. RHOADS, of Cumherland County, Pennsylvania, hereina~er called Grantees: WITNESSETH, that in consideration of the sum of One and no/100 ($1.00) Dollar, the r~ceipt whereof is hereby acknowledged, the said O .r~ntor does hereby grant and convey unto the said Grantees, ~eir heirs and assigns, as tenants in 'common and not as joint t~nants with the right of survivorship ,4LL that certain tract of land situate in the Township of Penn, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point in the center of a mad leading to Centerville at lands owned by Martin; thence South 84 ~ degrees West, 200 feet to a point at lands formerly of Dr. Longadorff; thencc North 23 degr~s East, 594 feet to a wMtc oak; thence by same, South 86 ~ degrees East, 40.2 feet to a point in the center of road leading to Centerville; thence along toed lending to Centerville in a southerly direction~ 570 feet to the Place of BEGINNING. CONT,4INING 1.6 acre. BEING the same property which Murr~l A. Seavers, single, granted and conveyed unto Glenn M. Rhoads and Arlene E. Rhoads, his wife, by Deed dated January 2, 1969 and recorded in the Office of the Recorder of Deeds for Cumberland County in Deed Book "B", Volume 23, Page 351. 231 e~r.£ 521 The said Arlene E. Rhoeds died on July 30, 1999, thereby vesting Title in fee simple to Glenn M. Rhosda, Grantor herein. This conveyance is a non-taxable Transfer fi~m father to father and sons. AND the said Grantor hereby cove~mts and agrees that he will wan'ant specially the property hereby conveyed. IN FeTTN£~ ~FHE~OF, said Grantor have hereunto set his hand and sea[ the ,4~y, month and year first above written. $1gn#~ ,g~aled and Dslivered in th~ ~r~sence of GLENN M. RI~OADS COMMONWEALTH OF PENNSYLVANIA :SS: COUNTY OF CUMBERLAND : On thi~, the L~ day O~ 2000, before me thc undersigned officer.-- p~rsonalJy ~pp~ar~l GLENN M, RilOAI~, lJnown to me (or ~,isfa~torily proven) to be the person whos~ name is sub,tribal to the within instmmmt, and afknowi~lged that h~ ex~ute, d same for the purposes the, rein contained. .~;~'~.. ,,.: 0.~'~2W'~.,i' IF//£REOF, I hert,-unto set my hand and seal. ~":~ .-:~;.' .....,'.,2 .~' _~',..'?...' .,~-,!'.-.'.,~.~., ~--- ~:: :.w"~ ,...,;'~-. ' ~ ~'~loJn0d~C0~ ° . ..~.'.,".':;?.',', ¢".-1.'..;,~'.,' Ye · -- ' - . COMMONWEALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND : R£¢O/E~£Donihis /7dayof //~/' ,A.D. 2000,1ntheRccorder's office of the said CounV, m l~i ]Boo~ ~ Pase ~ Given under my hand and seal of thc said office, the date above written. R#cordtr IRWIN, McKNIGHI' & HUGHES ~......~. ~. /I TI'ORN£YS .:.;9,~ ..... t.' t'"""-:-'" '. '":" '~,.~.',,; J ~ .,. . ' · ~'oo~ 231 ~E ,523 COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : Jason P. Rhoads. Richard L. Rhoads and Daniel G. Rhoads, being duly sworn according to law, deposes and says that they are the Co-Executors of the Estate of Glenn M. Rhoad______....___~s late of Penn Township, Cumberland County, Pennsylvania, deceased and that the within is an inventory made by Jason P. Rhoads. Richard L. Rhoads .and Daniel G. Rhoads, the said Co-Executors of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date ofdecedent's d~ath. Sworn and subscribed before me, this day of July, 2004. I otarial Seal ' ] Roger B, Irwin, Notary Public ! Carlisle Bom, Cumber/and County Member, PennsyMania asse~c~jat~on ot Notaries Jab'on P. i~hoads, Co-Executor 11 Chestut Street, Newville, PA 17241 Richard L. Rhoads, Co-Executor I17,Iq'.? Middles~x~l~./0a¢, Cgx4i.syl~e7 PA 170 Q Daniel G. Rhoa~s, Co-~xecutor 1214 Centerville Road. Newville, PA 17241 Date of Death 1l 04 2004 Day Month · Year [NSTRUCTIONS' 1. An invent0ry.'must be filed within three months after appointment of personal representative. 2. A supplemen_t, inventory must be filed within thirty days or discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty. 4. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of GLENN M. RHOADS deceased 1. 1058 Centerville Road, Newville, PA - 25% interest, Tenants in Common Appraised Value - $70,000.00 2. Savings Bond ............................... 3. Personal Property ............................. 4. 90 Ford Tempo .............................. TOTAL ................. $17,500 305 207 1,295 $19,307 00 60 00 00 6O 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 004147 IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 204-26-9331 FILE NUMBER: 2104-0479 DECEDENT NAME: RHOADS GLENN M DATE OF PAYMENT: 07/09/2004 POSTMARK DATE: 07/09/2004 COUNTY: CUM BERLAN D DATE OF DEATH: 04/1 1/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $440.46 REMARKS: TOTAL AMOUNT PAID: $440.46 SEAL CHECK//021323 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS STATUS REPORT UNDER RULE 6.12 Name of Decedent: GLENN M. RHOADS Date of Death: APRIL 11, 2004 No. 21-04-0479 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: 1. State whether administration of the estate is complete: X Yes __ 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 X No Date: b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informhlYy to t~ee parti6~ ~i:. in interest? X Yes No t~ d. Copies of receipts, releases, joinders and approvals of formal o~nformal accounts may be filed with the and-snay be 09/21/2004 /~k of O~/n'~ourt attached to this report. ' ~ II}yiN 8~M,c,I~. ~ I .G ,HT .... ~). Marcus ~uire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative BUREAU OF TNDIVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17118-0601 CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX HARCUS A HCKNIGHT III ESQ IRNIN & HCKNIGHT 60 H POHFRET ST CARLISLE PA 17013 CUT ALONG THIS LINE DATE 09-06-2004 ESTATE OF RHOADS GLENN DATE OF DEATH 04-11-2004 FILE NUHBER 21 04-0479 COUNTY CUHBERLAND ACN 101 HAKE CHECK PAYABL~:~ ~ND RE'~H'rT ~¥1~ENT TO: REGISTER OF WILLS m CUHBERLAND CO~ COURTHOUSE ': CARLISLE, PA 17015~ RETAIN LO~ER PORTION FOR YOUR RECOR~S ~ H DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT ~F TAX ~ ESTATE OF RHOADS GLENN HFZLE NO. 21 04-0479 ACN 101 ~nDATE 09-06-2004 TAX RETURN gAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schadula A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Hald Stock/Par~narshAp Interest (Schedule C) ($) 4. Mortgages/Notes RacaAvabla (Schadula D) (4) 5. Cash/Bank DaposAts/HAsc. Personal Property (Schedule E) (5) 6. JoAntly Owned Proparty (Schedule F) (6) 7. Transfers (Schadula G) (7) 8. To~al Assets APPROVED DEBUCTZONS AND EXEHPTZONS: 9. Funaral Expenses/Ada. Costs/MAsc. Expenses (Schedule H) (9) 10. Debts/Mortgage LAabilAtAas/LAens (Schadula I) (10) 11. Total Deduct/ohs 12. Ne~ Value of Tax Return 17~500.00 305.60 .O0 .O0 lz50Z.O0 5~506.91 .00 (8) 13,517.71 993.77 NOTE: To Ansure proper credit ~o your account, submAt the upper portion of thAs fora wAth your tax payment. 15. 14. NOTE: 24,814.51 IF PAID AFTER DATE /NDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSHENT OF TAX: 15. Amount of LAne 14 at Spousal rata 16. Amount of Lina 14 taxable at LAneal/Class A rata 17. Amount of LAne 14 at SiblAng ra~e 18. Aaoun~ of LAne 14 taxable at Collateral/Class B rata 19. PrAncApal Tax Due TAX CREDITS: PAYMENT RECETpT DISCOUNT DATE NUMBER INTEREST/PEN PAID (- 07-09-2004 CD004147 23.18 (15) .00 X O0 = .00 (16) 10,303.03 X 045= 463.64 (17) .00 X 12 : .00 (18) .00 X 15 = .00 (19)= 463.64 AMOUNT PAID 440 reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 463.64 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU MAY BE DU~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) Charitable/Governmental Bequests; Non-alac~ad 9113 Trusts (Schedule J) (15) . O0 Net Value of Estate Subject ~o Tax (14) 10,303.03 Tf an assess.ant ~as issued previously, 1/nas 1~, 15 and/or 16, 17, 18 and 19 (11) ]~..511 .~.8 (12} 10,303.03 RESERVATION: PURPOSE OF NOTICE= PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December II, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (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 futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Rills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-S6Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice oust 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 171Za-lOZl, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sam page S of the booklet "Instructions for inheritance Tax Return for a Resident Decedent" (REV-IS01) far an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the toter 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-participation 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. lnterast 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 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 19BI 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 198Z through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor t'~ ZOZ .000548 ~'~-1991 T .000301 ~ 9Z .000247 1983 162 .000438 1992 92 .O00247 ZOOZ 62 .000164 198q 112 .000301 1993-1994 72 .00019Z 2003 5Z .0001~7 1985 13Z .000356 1995-1998 9Z .000247 ZOO4 4Z .000110 1986 lOX .000274 1999 72 .00019Z 1987 lOZ .000274 ZOO0 7Z .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUHBER 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 shown on the Notice, additional interest must be calculated.