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HomeMy WebLinkAbout10-14-0915056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Countv Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~7 PO BOX 280601 ~ ~ Q ~ Q 6 / d ~(/ Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social SPr:uritV Number Date of Death Date of Birth ~, 1 / 22 ~d0.3 D~ 22009 D? 3D ! ~3d Decedents Last Name Soffit Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Securil:y Number FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Regwred death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ~ND~.c~ ~ ~ ~.~ yE~ ~,7 ~oAs ~7~5 Firm Name (If Applicable) First line of address Sao Btc-~ Second line of address 1 Q ~. .~ ~ City or Post Office State Sly / le~I~lfiINS~O%d 111 ~~ ZIP Code ~ 7 WILLS USE Y REGISTER ~ q -. L'7 `O - d " ' ~ > > C ~ _ ~ ~ t 1 L'1 ,C^ 'a ~~~~ - , ~ ~ "' ~ ,~ Dsca r2ED 6/! CJ'I Correspondent's a-mail address: Under penalties of perjury I declare that I have a ed this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and co plete. Declaratio re ter other than the personal representative is based on all information of which preparer has any knowledge. SIG E O ON SI FILI~G_R~ URN ~~ A~~ O . (f 3 aso ~El~12~ ~r~ ~~/~/~ii"!~-~~Gwl~ ~14 I7o ll SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051047 15056051047 J ~_~ i7 C::~`7 ,.. r1 ~~~ ,.';) 4~.t ~, J REV-1500 EX 15056052048 Decedent's Sncial Security Number 2/ ~ 22 7DU3 Decedent's Name: ~c./(/(/I'V ~ 1,,,/~~ /9`~! yv~`~ RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. + 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. + 5. Cash, Bank De osits & Miscellaneous Personal Pro ert Schedule E P P Y( ) ...... .. 5. ~ 2 ~ 3 . 3 ~' 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. ~ s ~ ~ ~ ~ ~ `~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. I I ~ 1 ~ ~ ~ ,J o 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ~ G ~` ~ 7 . ~ S 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. ~ G U . 5 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. ~ v 3 ~ 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. ~ ~ ~ 3 ~ 2. ~ Z 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. ~ S ~ 3 D ~ . 2 ~ j TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ . 15. • 16. Amount of Line 14 taxable at lineal rate X .0 ~ ~ 5 ~ 3 ~ ~ , ~ ~ 16 ~ ~ ID ~ ~ 7i . , 17. Amount of Line 14 taxable at sibling rate X .12 17, + 18. Amount of Line 14 taxable 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 ~~~~ 2.z~ O Side 2 L 15056052048 15056052048 f t REV-1500 EX Page 3 File Number Decedent's Complete Address: ~~ ~~ 9 ~7~~ DECEDENT'S NAME l~Er~=~ A~>2r ~A~cR _ -- - STREETADDRESS 3 ~U ~~r.~Al~ ~~ CITY ~~~Q~~~~~~~~ 1 STATE ~~ ZIP ' ~~ ~ / Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount ~ ~ 3. Interest/Penalty if applicable D. Interest _ E. Penalty (1) ~ O I ~ • Cl`~ Total Credits (A + B + C) (2) 3 ~ v . (O~ Total Interest/Penalty (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. (3) (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) lp ~ ~ ~d (_(Jy A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~rj l ~ ~ . (I! d 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 : ...................................... ...... ^ [g c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ [~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ........ ...... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 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 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 Juty 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 zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's linea- 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. REV-1508 EX+(197( SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHREERSIDENT DECEDENTRN PERSONAL PROPERTY ESTATE OF ~~ ~~ ~ ~~ ~~~ FILE NUMBER ~ r _ ~~-~~ ~~ Indude the proceeds of litigation and the date the p)~iiceeds were received by the estate. All properly jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 5, Recapitulation) I S ~~, 3 3 • 3~ (If more space is needed, insert additional sheets of the same size) REV-15J9 E7(~ (737) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF J /~~ ,) yf ~~G ~ FILE NUMBER ~/ _ ~~~ ~l~Q / ff an asset was made joint within one year of the decedent's date of death, K must be reported on Schedule G. SURVIVING JOINT TENANT~~(S}}) NAMES ~t ~1 ~~yy ~,~~ ~~ ADDRESS RELATIONSHIP TO DECEDENT A. ~ /~ f D/Z,~ t:c~ lj ~~~L ~oev ~L~t-J'Y,R~ ~ ~O /V ~>vil~~~rv.~o ~rJ ~~ lib 1 ~ B. C. JOINTLY-0WNED PROPERTY: REM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name of financial insfilution and bank account number a similar identifying number. Attach deed for joinity-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECED E NT'S INTEREST 9 ~~~~ ~ ~ /6~ o s'~~ J / ~ , ~U~ , ~aG t . ~N ~2t=Y~4Ns'~'av~,J ~ f ~ .17a L 1 ~ ~ „-,- ~v5c1 v~fdANNA 73Aovx G 17~' a~~~~ ~~ ~~ a~~~~ ~~ - /oaa ~a~ r9y 8 ~ ~ it-~-~ .~~s~~~~N,~fl l3,nrJK c n ~ 7( 7 30 ` ~~~ aa~~,. ?/ / UDU(o aCol ~Z3 . . a ~> ~. /~-i ~U~~ t~ ~!~ NNw ~pNK ~ ~ -~ " a~~3a ~~ l~ a~7~.~71 /~~~~~~~y . C TOTAL,(Also enter on line 6, Recapitulation) I S ~ ~ /, Y 5 7• U.h (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) SCMEp1~LE M COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c INHERITANCE TAX RETURN ADMINISTRATNE COSTS RESIDENT DECEDENT ESTATE OF j ~~L~~ n . ~n~ ~ n FILE NUMBER ~ I- /,~_ ©~O / r ~y I G Debt/s4of decedent must be reported on Schedule I. V (P ITEM NUMBER DESCRIPTION AMOUNT A. FUyN~ERAL EXPENt,SwESI: - ,l`/~~ Diu ~• ~,,/ `~ 1. //Z~/~~~/+"~~N~ ~U~~^"'~L~6i~/~ -~j,~~. J~/LvICli~ UWkG~(//i~-~ ~~1~• ~v ~. R~~~N~ ~=E~J Cc-;tm~YA~~ - .ZrvT~~r~~~tJr ~j'~G~or~~iN~ ,~ !3 ~.~ 06 ~ . G~L,/d 191y1~.1 CAS ~I DIJ ~ /2GG~7/~~ a7 .~ , -~ B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. ~ Attorney Fees State Zip 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 (q~.~~J~/4 ~jt?,~V~12 ~~~Q~~SAG~v~s ~~~G-~.~rG-.%Z U~ fjt~,~f ~ ~ . ~~ 5. Accountant's Fees 6. Tax Return Preparer's Fees ~ ~ ~~ ~. ~iyjr3~~u~ar~>7 G,~w ~~~N9~- ~ (~G-~~. A~~t2~rstm~N r $. ~~~ '~T2rd`~- /~G ~S ~ C,~l.~~ A~~ic~2~'/rc~r~nfi 9S' • ~v~ 9. CNucX 82>'ckr'.~ra~GTiorv~c-2 _~~~i~~L aF ~u2NLSH~i~ds• e~D . GG v • C~1v72.A ~ Y~'NN lOPP2A~ sA(.s - f~gtrEs`r',oT~ ~P,do~.f/~L- 3 SD . C~0 TOTAL (Also enter on line 9, Recapitulation) $ ~(~~ ~Q/ • ~~ (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 SCNEDI~LE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF jJ~~.~ /~n2 J T~ ~R FILE NUMBER J7 /~l~ / y 01~-U~/ -D-74(o Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2009- 00706 PA No . 21- 09- 0706 Estate Of: HELENACRI TRAYER /First, Middle, Lastl Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No: 211-22-7003 WHEREAS, on the 30th day of July 2009 an instrument dated July 30th 1999 was admitted to probate as the Iasi will of HELENACRI TRAYER (First Middle, Lastl late of LOWER ALLEN TOWNSH/P, CUMBERLAND County, who died on the 25th day of July 2009 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: ANDREW A TRA YER who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to law, all of which full y appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 30th day of Ju/y 200 * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ~r~~# t11 ttn~ ~e~tttment OF HELENA. TRAYER I, HELEN A. TRAYER, of Lower Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at anytime heretofore made by me. ARTICLE I I direct the payment of all my legal debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE II I give and bequeath my motor vehicle(s), household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my husband, WALTER G. TRAYER Should my husband, WALTER G. TRAYER, predecease me, I give and bequeath the same unto my son, ANDREW A. TRAYER, provided he survives me. ~ n~ c_a `-C~ ~=a ~~~ ~~ ~C7 i -p t` Z C7 ~„ T^ r- _ m C.J _~~ O ~~ <': ~ ; x~. C..i -Fi • .U --- -~ :". n tr }. i ~- - ARTICLE III I give, devise and bequeath all the rest, residue and the remainder of my estate, of whatsoever nature and wheresoever situate, unto my husband, WALTER G. TRAYER. ARTICLE IV Should my husband, WALTER G. TRAYER, predecease me, I give, devise and bequeath all the rest, residue and remainder of my Estate of whatsoever nature and whersoever situate, in equal shares unto my children, WALTER E. TRAYER, ANDREW A. TRAYER and LESLIE T. HARVEY, provided that should any one of my children predecease me, I give, devise and bequeath such deceased child's share unto his or her then-living issue, per stirpes. ARTICLE V I name, constitute and appoint my son, ANDREW A. TRAYER, Executor of this my Last Will and Testament, and should my son, ANDREW A. TRAYER, fail to qualify or cease to so act, I name, constitute and appoint my son, WALTER E. TRAYER, Alternate Executor to complete the administration of my Estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this 3~~ day of ~ , 1999. .--y~c~ rte.--~` GZ . ~.~_zctti~,.e~-z,,~ (SEAL) HELEN A. TRAYER 2 Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ~.~ ~~, ~~ ~ 3 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF CUMBERLAND We, HELEN A. TRAYER, ~~ ~~ ~ ~ , ,,,,, ~,,..,, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and. that she. had signed willingly and that she executed it as her free and voluntary act for the purposes thereui expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. HELEN A. TRAYER Witness Witnes Subscribed, sworn to and acknowledged before me by HELEN A. TRAYER, Testatrix, and ~ _ -~~ and 1~ '~ C~ ,witnesses, this `3 ~ ~ay of ~'~' , 1999. ~\~ ~ Notary Public NOTARIAL SEAL DIANNE LENIG, Notary Public 4 Lemoyne Borough Cumberland Co. My Commission Expires Dec. 21, 2001 PENNSYLVANIA INHERITANCE TAX EST. OF HELEN A TRAYER SSN 211-22-7003 DATE OF DEATH 07-25-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 09-0706 PD Box 2aoeB1 TAXPAYER RESPONSE ACN HARRISBURG PA 17128-0601 09160619 mv-1543IX11FP (38-38) DATE 09-22-2009 TYPE OF ACCOUNT SAVINGS CHECKING TRUST © CERTIF. SUSQUEHANNA BANK provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you were a paint owner/beneficiary of this account. If you feel the intonation is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 10006061914 Date 11-01-2008 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 25, 730.71 Davment to the Register of Wills. Nake check payable to "Register of Wills, Agent". Percent Taxable X 100.00 Amount Subject to Tax $ 25,730.71 NOTE: If tax payments are ^ade within three months of the decedent's date of death, Tax Rate X .045 deduct a 5 percent discount on the tax due. Potential Tax Due ~ 1,157.88 Any Inheritance Tax due will become delinquent nine months after the date of death. P~T TAXPAYER RESPONSE 1 ~~~es~~ten~omw e A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Registe f 0 NE ~ Wills and an official assessment will be issued by the PA r o Department of Revenue. B L 0 C K 0 N L Y B. `~p~''~ The above asset has bean or will be reported and tax paid with T- the Penn v syl ania Inherit T to be filed by the estate representative. ance ax return C. ~ The above informs ion is incorrect and/or debts and deductions were paid Complete PART 2~ and/or PART IJ below. . PART If indicating a different tax rate, please state relationship to decadent: _ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART 0 DATE PAID Under penalti co~aplate to .t` ANDREW A TRAYER 320 BELAIRE DR SHIREMANSTOWN PA 17011 OF TAX ON JOINT/TRUST ACCOUNTS 1 2 $ 3 X 4 5 6 $ 7 X 8 DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION TOTAL (Enter on Line 5 of Tax Computation) g of perjury ~ d are that the facts I have reported above are t+~rue, c be3.t" Y ledge and belief. HOME C ~~7 ) ~~..7~~. '~-'~ /..'..~ WORK C7I7) xIJS~~ ; AMOUNT PAID t~nd i a~r~~ E PENNSYLVANIA INHERITANCE T~J INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AN D PD Box z6o6o1 TAXPAYER RESPONSE HARRISBURG PA 17126-0601 REV-1543 IX JIFP (OR-09) FILE N0. 21 09-0706 ACN 09160618 DATE 09-22-2009 EST. OF HELEN A TRAYER SSN 211-22-7003 DATE OF DEATH 07-25-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: ANDREW A TRAYER REGISTER OF WILLS 320 BELAIRE DR CUMBERLAND CO COURT HOUSE SHIREMANSTOWN PA 17011 CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. 26 N CEDAR ST provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decadent, you were a joint owner/beneficiary of this account. If you feel the infonation is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 10006061823 Date 11-01-2008 To ensure proper credit to the account, two Established copies of this notice must accompainr Account Balance $ 22, 730.71 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 100.00 Amount Subject to Tax $ 22, 730.71 NOTE: If tax payments are ^ade within three Tax Rate months of the decedent's date of death, X . 0 4 5 deduct a 5 percent discount on the tax due. Potential TaX Due ~- 1 , 022.88 Any Inheritance Tax due will become delinquent nine months after the date of death. Par TAXPAYER RESPONSE DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) # Under penalties of perjur eclare that the facts I have reported above are true, correct and co lets to he bes k owledge and belief. J~//~ HOME C /~) 7 ~7 WORK C ~I7 ) Off- ~7~f /,7j UGT O~ TAXPAY SIGNATURE TELEPHONE NUMBER DATE PENNSYLVANIA INHERITANCE TAX EST. OF HELEN A TRAYER SSN 211-22-7003 DATE OF DEATH 07-25-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 09-0706 PO BOX 280601 HARRISBURG PA 171zB-B6Bl TAXPAYER RESPONSE ACN 09160534 REV-1543IXAPP coe-oe~ DATE 09-22-2009 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. SUSgUEHANNA BANK provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you ware a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717) 7B7-6327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 10006061948 Date 11-01-2008 To ensure proper credit to the account, two Established copies of this notice must accomparry Account Balance $ 24,495.64 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 100.00 Amount Subject t0 Tax $ 24,495.64 NOTE: If tax payments are made within three months of the decedent's date of death, TeX Rate X .045 deduct a 5 percent discount on the tax due. Potential Tax Due ~ 1 , 102.30 Any Inheritance Tax due will become delinquent nine months after the date of death. PART TAXPAYER RESPONSE ~ ~~ R ~~~ T,~X arSSE5SM~NT A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. BLOCK ~ B. The above asset has been or will be reported and tax paid with the Pennsylvania I 0 N L Y ~ to be filed by the estate representative. nheritance Tax return C. ~ Tha above informs ion is incorrect and/or debts and deductions were Raid. Complete PART 2~ and/or PART 3~ below. PART If indicating a different tax rate, Please state relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART 0 DATE PAID PAYEE Under penalties of perjury complete to /Qhe best_of.~n~ ANDREW A TRAYER 320 BELAIRE DR SHIREMANSTOWN PA 17011 OF TAX ON JOINT/TRUST ACCOUNTS 1. 2 ~ 3 X 4 5 6 7 X 8 DEBTS AND DEDUCTIONS CLAIMED nFCroroTrnu la re that the facts I have reported .a+~bove are true, correct and dge and belief. HOME ( / ~~ ) ~/~~~ -~~~~j ,.t.r- WORK C ~~'%) ~D$~- ~7~vS~ / O~y o~I TELEPHONE NUMBER DATE ----- '- -- - ion bompuLaLlOn) $ RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse Sqquuare Carlisle, PA 1713 TRAYER HELEN ACRI Receipt Date: 7/30/2009 Receipt Time: 11:57:15 Receipt No.: 1057685 Estate File No.: 2009-00706 Paid By Remarks: ANDREW TRAYER JN ------------------------ Receipt Distribution ----- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 210.00 CUMBERLAND COUNTY GENERAL FUN WILL 15.00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 20.00 CUMBERLAND COUNTY GENERAL FUN JCP FEE 10.00 BUREAU OF RECEIPTS & CNTR M D AUTOMATION FEE 5.00 CUMBERLAND COUNTY GENERAL . FUN Check# 1758 $260.00 Total Received......... $260.00 HE~-EN A, TRAYER ANDREW A. TRAYER 320 BELAIRE DR. SHIREMANST04VN, PA 17011 Pay to the Order of _ /~ 1778 /yJ'T ~q 60-184/313 ~../ ~./~ ( 08 Date ~~CJU,~ N! ~.yl)i~ ran ~ '~~ r_ . Trv/~ ~n~ ~/ CO~ner'ce 1-888-937-0004 Bank commercepc.com For ~tV. /5c,~ x:03 X30 L846~: 08 200754 Hrlud CkM1a ..ews Co. ,~arket St. burg, PA 17101 .~uiries - 717-255-8213 CUMBERLAND LAW JOURNAL 32 S. BEDFORD STREET CARLISLE c'~e ~tlahiot News NOw you know PA 17013 INVOICE ALL CHARGES ARE NET ACCT # NAME AD ORDER # DATE EDITION ADDTL. INFO. TYPE OF CHARGE AMOUNT 205651 CUMBERLAND LAW JOURNAL 0001998764 08/14/09 METRO WEST BASIC AD CHARGE $30.22 205651 CUMBERLAND LAW JOURNAL 0001998764 08/21/09 METRO WEST BASIC AD CHARGE $30.22 205651 CUMBERLAND LAW JOURNAL 0001998764 08/28/09 METRO WEST BASIC AD CHARGE $30.22 AFFIDAVIT CHARGE TOTAL: REMITTANCE ADDRESS The Patriot-News Co. 23794 Network PL Chicago, IL 60673-1237 ~ /i7%/ $5.00 r 595.66 Please include the Account # or Ad Order # (above) with your remittance--Thank You NOTE: This Invoice replaces the Order Confirmation which we previously sent with Proofs of Publication CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (71 Ti 249.3186 Fax: (71 Ti 249-2683 August 28, 2009 Cumberland Law Joumal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Andrew A. Trayer Helen A. Trayer Estate RE: Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on following dates: August 14, August 21, and August 28, 2009 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 75.00 Total Amount Due $ 0.00 Becky H. Morgenthal, Executive Director To Funeral Expenses of HELEN ACR I TRAYER Aug.5,2009 Andrew A. Trayer 320 Belaire Dr. Shiremanstown, PA 17011 ~~~~Il7rll~lCll ~ll,Il1CIl~1C~~ ®1CIlIl~, ~ICIl~. Established 1895 Brian C. Musselman, FD. Supervisor William G. Pegan, F.D. P.O. Box 137 324 Hummel Avenue Lemoyne, PA 17043-0137 (717) 763-7440 2009 July 29 PROF.SERVICES.,FACILITIES,AUTOS "Whitmire" Poplar Casket Con-O-Elite" Lined Vault $4,090.00 2,075.00 1,200.00 $7,365.00 Cash Advance Items: Flowers (incl. tax) Copies of death certificates $159.00 60.00 Newspaper death notice. 129.12 $3~~.12 '•~ TOTAL ....................... .` ................ .$7,713.1 +,n S ~~ ~ ~~ a 1~ FOR APPOINTMENT PHONE 717-763-7440 ,y~\ t~ rJ1 ~V Date _~ Amount ., Guests 2 9 4 4 2 5 t j,: ~~,~ _ ~~ ~, 1~~~ ~ ~ ~~ Guest Receipt PRENEED COUNSELOR SALES RECEIPT ~?' ~O'~-dQr°~ RECEIVED FROM Nam Pu ~'=. ~ vv -1,fVV -V~~} THE AMOUNT OF ~ OLLARS bQ AS: DOWN PAYMENT ^ REGULAR PAYMEN'~~~ ~ CREDIT CARD CHARGE ~~1D~ CASH ^ CHECK ^ CARDTYPE ^ FORTHE PURCHASE OF INTERMENT RIGHTS AND/OR MERCHANDIS AND E S MTH .ABOVE NAMED CEMETERY. W A O (D D O m z c in D RECEIVED BY CEMETERY ALE CO R DATE BY NA GEN 8002 (6/02) © 2002 SCI Management L.P. ~~ ~o n N -i a zl -~ DATE ~-a~ APPRAISAL Personal Property of Appraised by Chuck E. Bricker AU094-L Date /~ r ~ - () 4 ITEM VALUE ITEM VALUE S E do C ~c/ c'~fEST ~D U O SST N! s Ss. PcTs, Qo .L C~-uor'Z N~ U U =N c~,v ,S'D av S d d T~ ~ p 0 lt/ C l00 00 ~ h t~1 M sup 70 eo ~ 7' GE (v ~ 00 s~ ~ sk Fs T'o i s- N s 0, oa ~ U 0 oa ~0 ~ 5 s b o0 O c s a o ~3 uRE.~ o,vv ~ ~ .oo C 6 ~.0 0 U EE~cJ ~ 8 0 0 0 GU LL. UiUiTS 0,00 'E C ~ Od Bd~ ~ SES / 6 c- d Od ~ i2u ~(j a o X30, 0 0 ~ L cQ ~ . 6c~ P ~o ~ ,oa 1 ~ o ~ ~' ~s 007780-00002/7.14.99/EGM/DLM/124492.1 PazcelNo. 48-23-0557-111 MADE THE .5~ day of ~J ~ l _ in the yeaz of our Lord one thousand nine .~ hundred ninety-nine (1999). BETWEEN WALTER G. TRAYER and HELEN A. TRAYER, his wife, of Shiremanstown, Pennsylvania, Grantors, AND WALTER G. TRAYER and HELEN A. TRAYER, his wife, of Shiremanstown, Pennsylvania, as Tenants by the Entirety, of an undivided one-half interest as one Joint Tenant with Right of Survivorship, and ANDREW A. TRAYER, of Mechanicsburg, Pennsylvania of an undivided one-half interest, as the other Joint Tenant with Right of Survivorship, Grantees, WITNESSETH, that the said Grantors, for and in consideration of the sum of ONE ($1.00) DOLLAR, lawful money of the United States of America, unto them well and truly paid by the said Grantees at and before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged, have granted, bargained, sold, aliened, enfeoffed, released and confirmed, and by these presents do grant, bazgain, sell, alien, enfeoff, release and convey and confirm unto the Grantees, their heirs and assigns, ALL THAT CERTAIN piece or pazcel of land situate in the Township of Lower Allen, County of Cumberland and Commonwealth of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the southern line of Belaire Drive, said point being at the dividing line between Lots Nos. 3 and 4 on the hereinafter mentioned Plan of Lots; T~IENCE along the southern line of Belaire Drive, north 66 degrees 36 minutes east, 80 feet to a point at the dividing line between Lots Nos. 4 and 5 on said plan THENCE along said dividing line south 23 degrees 24 minutes east, 115.00 feet to a point; THENCE south 66 degrees, 36 minutes west, 17.14.99/EGM/DLMN 24492.1 80.00 feet to a point at the dividing line between Lots Nos. 3 and 4 on said plan; THENCE along said dividing line, north 23 degrees 24 minutes west, 115.00 feet to a point on the southern line of Belaire Drive, the place of BEGINNING. BEING Lot No. 4, Block "N" on Plan No. 3 of Shireman Manor Extension, said plan being recorded in the Cumberland County Recorder's Office in Plan Book 16, Page 43. HAVING THEREON ERECTED a brick and aluminum ranch type dwelling house with gazage and being known and numbered as 320 Belaire Drive. UNDER AND SUBJECT, to conditions, easements, restrictions and other matters of record and any and all matters which an inspection or survey of the property would disclose. BEING THE SAME PREMISES which Ewing W. Pierce and Dorothy E. Pierce, his wife, by deed dated September 1, 1989 and recorded in the Cumberland County Recorders of Deeds Office in Deed Book D, Volume 34, Page 670, granted and conveyed unto Walter G. Trayer and Helen A. Trayer, Grantors herein. THIS IS A CONVEYANCE FROM MOTHER AND FATHER TO SON AND IS THEREFORE EXEMPT FROM REALTY TRANSFER TAX. TOGETHER with all and singulaz the buildings, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof; and all the estate, right, title, interest, property, claim and demand whatsoever of them, the said Grantors, in law, equity, or otherwise howsoever, of, in, to or out of the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances, unto the said Grantees, their heirs and assigns, to and for the only proper use and behoof of the said Grantees, their heirs and assigns, forever. And the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. ,2l'7.14.99/EGM/DLMN 24492.1 IN WITNESS WHEREOF, the said Grantors hereunto set their hands and seals the day and yeaz first ,hove written. WITNESS: (SEAL) WALTE G. TRA ~ SEAL) HELEN A. TRAYER COMMONWEALTH OF PENNSYLVANIA COUNTY OF . ss: On this, the (' day of ~ 1999, before me, the undersigned officer, personally appeazed WALTER G. TRAYER and HELEN A. TRAYER, known to me (or satisfactorily proven) to be the persons whose names aze subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) NOTARIAL SEAL DAWN L MAYKO, Ndary ~ublic ~Corti~m res Mar. 9.2001 ,U2l7.14.99/EGM/DLM/124492.1 I do hereby certify that the precise residence and complete post office address of the within named Grantee is: ? ~j ~~Ca (re .QC' ~ iJ~c DATED: ~`(~~'~ Attorney fo Grantee ~ ,~~; 1 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . ss: RECORDED on this day of the said County, in RECORD BOOK ,PAGE A.D. 19_, in the Recorder's Office of Given under my hand and the seal of the said Office, the date above written. Recorder. Mai File No. BELAIREDR320 Pa a #1 CENTRAL PENN APPRAISALS, INC. 24 W. MAIN STREET SHIREMANSTOWN, PA 17011 (717)737-4600 10/08/2009 ANDREW A. TRAYER 320 BELAIRE DRIVE SHIREMANSTOWN, PA 17011 Re: Property: 320 BELAIRE DRIVE SHIREMANSTOWN, PA 17011-6503 Borrower: NIA File No.: BELAIREDR320 Opinion of Value: 169,000 Effective Date: 10/06/2009 In accordance with your request, we have appraised the above referenced property. The report of that appraisal is attached. The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, JOHN S. BOSWELL License or Certification #: PA CERT RL-001405-L -RESIDENTIAL State: PA Expires: 06/30/2011 john@paappraisers. com FROM: Bonnie Myers, Office Manager Central Penn Appraisals, Inc 24 West Main Street Shiremanstown, PA 17011 Telephone Number: 717-737-4600 Fax Number: 717-737-9123 T0: ANDREW A. THAYER 320 BELAIRE DRIVE SHIREMANSTOWN, PA 17011 Telephone Number: 717-805-8765 Fax Number: Aftemate Number: E-Mail: UNIFORM RESIDENTIAL APPRAISAL REPORT INVQICE -,:~; F BELAIREDR320 10/08/2009 ~; ~ "~p< Internal Order #: Lender Caae #: Client File #: Maln File # on form: BELAIREDR320 Other File # on form: Federal Tax ID: 25-1733269 Employer ID: Lender: ANDREW A. TRAYER Client: Purchaaer/Borrower: N/A Property Address: 320 BELAIRE DRIVE City: SHIREMANSTOWN County: CUMBERLAND State: PA Zip: 17011-6503 Legal Descrfption: DEED BOOK 00204, PAGE 00290, LOT 4, BLK N, PLAN 3, PLAN BOOK 16, PAGE 4 .~, ..i i. .,1S.n ~ 4W ,~,' 4 ~ I UNIFORM RESIDENTIAL APPRAISAL REPORT 350.00 SUBTOTAL ~ 350.00 P~ .JP ~ 1 ~ ' ~ ~~. 4 ~ t 1 .hG Kh ~ Check#:1774 Date: 10/06/2009 Description: PERSONAL CHECK -COMMERCE BANK 350.00 Check #: Date: Description: Check #: Date: Description: SUBTOI~AL ~ 350.00 THANK YOU TOTAL DIVE $ 0 Form NN5 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Central Penn Appraisals, Inc. (717) 737-4600 py~aln ~ nc Irv. u~~n~nwih+cvi ~ ayc trci SUMMARY OF SALIENT FEATURES Subject Address 320 BELAIRE DRIVE Legal Description DEED BOOK 00204, PAGE 00290, LOT 4, BLK N, PLAN 3, PLAN BOOK 16, City SHIREMANSTOWN County CUMBERLAND State PA Zip Code 17011-6503 Census Tract 0112.00 Map Reference 25420 Sale Price $ N(A Date of Sale N!A BorroweNClient N/A Lender ANDREW A. TRAYER Size (Square Feet) 1,232 Price per Square Foot $ Location AVERAGE Age 43 Condition AVERAGE Total Rooms 6 Bedrooms 3 Baths 1.5 Appraiser JOHN S. BOSWELL Date of Appraised Value 10(06/2009 Final Estimate of Value $ 169,000 Form SSD - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE VenUdl I'CIIII RNNi sisals, uw. ~1 u~ 1~1 -'rvvv Uniform Residential ,ne purpose of this summary appraisal report is to with an accurate, and Flle# BELAIREDR320 of the market value of the subj~ 9... (~...1.. 'fAA A Pro a Address 320 BELAIRE DRIVE L SHIREMAN51 UWN ~iaic rrl a vvuv 1 / V 1 1-VJVJ Borrower N/A Owner of Public Record TRAYER HELLEN A.lANDREW A. Coun CUMBERLAND Le al Descri lion DEED BOOK 00204 PAGE 00290 LOT 4 BLK N PLAN 3 PLAN BOOK 16 PAGE 4 Assessor's Parcel # 48-23-0557-111 Tax Year 2008/2009 R.E. Taxes $ 2,113.91 Nei hborhood Name SHIREMAN MANOR IN LOWER ALLEN TOWNSHIP Ma Reference 25420 Census Tract 0112.00 Occu ant Owner Tenant ^ Vacant S ecial Assessments $ 0.00 PUD HOA $ N!A er ear er month " Pro Ri hts A raised Fee Sim le Leasehold Other describe Assi nment T e Purchase Transaction Refinance Transaction Other describe OPINION OF MARKET VALUE ESTIMATED Lender/Client ANDREW A. TRAYER Address 320 BELAIRE DRIVE SHIREMANSTOWN PA 17011 Is the subject roe cunentl offered for sale or has tt been offered for sale in the twelve months rior to the effective date of this a raisal? Yes No Re ort data sources used, offerin rice s ,and dates . NOT FOUND IN LOCAL MLS. I ^ did ®did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not erformed. N/A Contract Price $ N/A Date of Contract NIA Is the roe seller the owner of ublic record? Yes No Data Sources N/A ? ^ Yes ^ No b orrower Is there any financial assistance (loan charges, sale concessions, gift or dawnpayment assistance, etc.) to be paid by any party on behalf of the ~ tt Yes, re ort the total dollar amount and describe the items to be aid. N/A Note: Race and the racial composition of the neighbor hood are not appraisal factors. , a ~ ~~~ ~ Hof~el J e . ~ ~ ~ P~~ ~~~~ a~ Rural Subur b n Location Urban Decli nin Stabl Inc eas Pro a Values PRICE AGE One-Und 80 % Built-U Over 75% 25-75% ^ Under 25% Demand/Su I Shorts a In Balance Over Su I $ 000 rs 2-4 Umt 8 % ; Growth ^ Ra id Stable ^ Slow Marketin Time Under 3 mths 3-6 mths Over 6 mths 55 Low 25 Hi h 150+ Multi-Famil 5 % Commercial 5 % Nei hborhood Boundaries This suburban nei hborhood bound b Trindle Road to the North Route 15 to 400 „ the South Saint Johns Church Road to the East and Wesle Drive to the West. 180 Pred. 40 Other 2 % Nei hborhood Descri lion This suburban nei hborhood has ublic utilities available relative) eas access to em to ment and services and is com etitive with other nei hborhoods in the eneral area. Most have similar amenities. No unfavorable factors were observed which would adverse) effect marketabilit .Market activit indicates avera a or better acre lance in the market lace. OTHER =VACANT LAND/LOTS Market Conditions includin su ort for the above conclusions See attached addenda. SPECIAL NOTE: THE SUBJECT IS LOCATED IN A PORTION OF LOWER ALLEN TOWNSHIP THAT WAS ANNEXED BY THE BOROUGH OF SHIREMANSTOWN. THE REASON FOR THE ANNEXING WAS TO E THAT ALL THE CHILDREN IN THE NEIGHBORHOOD ATTENDED THE SAME SCHOOLS - MECHANICSBURG AREA S.D. SE Dimensions SEE LEGAL DESCRIPTION Area 0.21 ACRE Sha a RECTANGULAR View AVERAGE S ec'rfic Zonin Class'rfication R RESIDENTIAL Zonin Descri lion RESIDENTIAL ONE FAMILY Zonin Com )lance Le al Le at Nonconformin Grandfathered Use No Zonin Ille al describe Is the hi hest and best use of subject roe as im roved or as ro osed er ions and s ec'rfications the resent use? Yes No If No describe Utilities Public Other (describe) Public Other (describe) Otf-afte Im ovements - T Public Private Electrici 200 AMP Water Street ASPHALT Gas NONE Santta Sewer Alle NONE FEMA S ecial flood Hazard Area Yes No FEMA flood Zone X FEMA Ma # 42041C0277E FEMA Ma Date 3/16/2009 Are the utilities and off-site im rovements ical for the market area? Yes No tt No, describe Are there an adverse site conditions or external factors easements, encroachments, environmental conditions, land uses, etc. ? ^ Yes ®No If Yes describe There are no a arent adverse environmental conditions observed u on ins ection of the im rovements the site or i the immediate vicinit of the sub'ect ro ert .Site has avera a site im rovements avera a landsca in and t ical maintenance. There are no a arent adverse easement encroachments or other adverse conditions on this site. .. ., ~~~ _r~ I~ZFO-~On, lfYttrrltrr . mataC~tttlltfort - , :, rtorD f~itrrtd~ttan ° ~ ~ d : . , . ~ -< _ fon ` _ Units One One with Accesso Unit Concrete Slab Crawl S ace Foundation Walls CONCRBLK/AVE. Floors HWD/CPT/AVE. # of Stories 1 STORY Full Basement Partial Basement Exterior Wal-s BRICK/ALUM/AVE. Walls DW/PEAS/AVE. S-Det.lEnd Unit Basement Area 1 232 s .ff. Roof Surface SHINGLE/AVERAGE TriMFinish WOODlAVERAGE ^ Att T e Det . . ® Existin ^ Pro osed Under Const. Basement Finish 50 % Gutters & Downs outs ALUMINUM /AVE. Bath Floor VINYUAVERAGE Desi n S le RANCHER ^ Outside En /Exit Sum Pum Window T e DOUBLE INS/GOOD Bath Wainscot FIBERGLAS/AVE. Year Built 1966 Evidence of Infestation Storm Sash/Insulated NO /YES /GOOD Car Stora a None Effective A e rs 15 ^ Dam ness ^ Settlement Screens YES /GOOD Drivewa # of Cars 1 Attic None Heatin FWA HWBB Radiant Amenities Woodstove s # Drivewa Surface CONCRETE Dro Stair Stairs Other Fuel ELEC.CEIL fire laces # 1 Fence CHAIN Gara e # of Cars 1 Floor Scuttle Coolin Central Air Condttionin Patio/Deck Porch ENCLOSE Ca ort # of Cars ^ Finished ^ Heated ^ Individual ^ Other ^ Pool ®Other COV.STP. Att. ^ Det. ^ Built-in A )lances ^ Refri erator ®Ran a/Oven ®Dishwasher ^ Dis osal ^ Microwave ^ Washer/D er ^ Other describe ELECTRIC WATER HEATER Finished area above rode contains: 6 Rooms 3 Bedrooms 1.5 Baths 1 232 Square Feet of Gross Livin Area Above Grade . Additional features s ecial ener efficient items, etc.. CHAIR RAIL IN THE DINING ROOM REC ROOM AND WASHER 8 DRYER IN THE BASEMENT AUTO GARAGE DOOR OPENER. Describe the condition of the roe includin needed re airs, deterioration, renovations, remodelin ,etc.. These im rovements are of avera a ualit brick & framelaluminum desi nand reflect avera a maintenance. Are there an h sical deficiencies or adverse condttions that affect the livabili ,soundness, or structural inte r' of the roe ? ^ Yes ®No tt Yes, describe No unusual functional obsolescence or external inade uacies were observed. Does the roe eneral) conform to the nei hborhood functional utili , s le, condttion, use, construction etc. ? Yes No ff No, describe Utilit of floor Ian is t ical for a house of this a e and st le and should receive avera a acre lance in the market lace. Freddie Mac Form 70 March 2005 Page 1 of 6 Form 1004 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Fannie Mae Form 1004 March 2005 _ _.. IMam me rvo. at~wncunocvi raur ,.~~ Uniform Residential A raisal Re ort FileA~ BELAIREDR320 ~ . ;~ '' ere are 11 com arable ro erties current! offered for sale in the subject nei hborhood ran in in rice from $ 159 900 to $ 199 900 There are 33 com arable sales in the subject nei hborhood within the ast twelve months ran in in sale rice from $ 137 000 to $ 199 900 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 320 BELAIRE DRIVE SHIREMANSTOWN PA 17011-6 320 GLENDALE DRIVE SHIREMANSTOWN PA 17011 327 GLENDALE DRIVE SHIREMANSTOWN PA 17011 316 W. GREEN STREET SHIREMANSTOWN PA 17011 Proxim' to Sub'ect a Sale Price '~ - ~ ' ~ $ N/A ~ 0.15 miles SW . ~ ~ $ 185 000 0.14 miles SW . $ 169.900 0.10 miles W $ 179 90C " ' Sale Price/Gross Liv. Area $ s .tt. S 118.74 s .ff. ~ .. :; $ 107.53 s .ft ;• , ~~~' $ 146.02 s .ff. ~ _ Data Sources ~ ` ASMT RECORDS/MLS/AGENT ASMT RECORDS/MLS/AGENT ASMT RECORDS/MLS/AGENT Verification Sources VALUE ADJUSTMENTS """ '. "' DESCRIPTION MLS #10182207 DESCRIPTION + - $ Ad'ustment MLS #10180635 DESCRIPTION + - $ Ad'ustment MLS #10176790 DESCRIPTION + - $ Ad'ustment Sales or financing Concessions ~ ~ -1 = FHA SELLER HELP -6 000 CONY. SELLER HELP -5 097 CONY. NONE Date of Sale/Time 1` 08/31/09 - 5 07!29/09 - 1 05/29!09 - 29 Location AVERAGE AVERAGE AVERAGE AVERAGE Leasehold/Fee Sim le FEE SIMPLE FEE SIMPLE FEE SIMPLE FEE SIMPLE Site 0.21 ACRE 0.24 ACRE 0.29 ACRE 0.19 ACRE View AVERAGE AVERAGE AVERAGE AVERAGE Desi n S le RANCHER RANCHER RANCHER RANCHER Qual' of Construction AVE. - BRK/AL AVE. -BRICK AVE. -BRICK AVE. - BKR/AL Actual A e 43 43 44 45 Condition AVERAGE GOOD -5 000 AVE. - "AS IS" +5 000 GOOD -5 00~ Above Grade Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Room Count 6 3 1.5 7 3 1.5 7 3 2.5 -3 000 6 3 1.5 Gross Livin Area 1 232 s .ff. 1 558 s .ft. -4 900 1 580 s .ff. -5 200 1 232 s .ff. Basement b Finished Rooms Below Grade 1,232 Sq. Ft. REC ROOM FULL BASE. REC ROOM FULL BASE. FAM.RM./REC -3 500 FULL BASE. REC RM./BATH -2 00 Functional Util' AVERAGE AVERAGE AVERAGE AVERAGE Heatin Coolin ELEC.RAD./CA ELEC.RAD./CA ELEC.RAD./NO +3 500 OBBHW ! CA -3 50 ' Ener Efficient hems TYP FOR AREA TYP FOR AREA TYP FOR AREA TYP FOR AREA Gars a/Ca ort 1 GAR. ATT. 1 GAR. ATT. 1 GAR. ATT. 1 GAR. ATT. ' Porch/Patio/Deck ENC. PORCH COV.STOOP PAVER PATIO COV.STOOP +1 500 PATIO COV.STOOP +2 500 SCR. PORCH COV.STOOP 1 FIREPLACE 2 FIREPLACES -2 000 1 FIREPLACE 1 FIREPLACE NONE NONE NONE NONE • Net Ad'ustment otal + - $ -16 400 + - $ ••5 797 + - $ -10 5( Adjusted Sale Price of Com arables Net Adj. 8.9 % 'Gross Ad'. 10.5 % $ 168 600 Net Adj. 3.4 % Gross Ad'. 16.4 % $ 164 103 Net Adj. 5.8 % Gross Ad'. 5.8 % $ 169 4( - I did did not research the sale or transfer histo of the subject roe and com arable sales. If not, ex lain M research did did not reveal an rior sales or transfers of the subject roe for the three ears rior to the effective date of this appraisal. Data Sources COURT HOUSE RECORDS ONLINE M research did did not reveal an rior sales or transfers of the com arable sales for the ear rior to the date of sale of the comparable sale. Data Source 5 COURT HOUSE RECORDS ONLINE " L - L.--. ---_-~ -~~ -^T^,,,~~e ~,~e~ frnnnrf a~idainnal nrinr calec nn nano 31 Re ort the resurcs or me researcn and ITEM anal sw of uie nui salt a umwim n SUBJECT ww~ vi ~~~~ ~~~..~. ~.. ~.• -•.- _-., COMPARABLE SALE #1 • -•__._ __.__ ._ _._ __.__..__ - COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior Sale/Transfer 07/21/1999 09/17/2004 04/30!1976 05/31/1977 Price of Prior Sale/Transfer Data Sources 1.00 DEED TRANSFER COURT HOUSE ONLINE 155 900 COURT HOUSE ONLINE 53 900 COURT HOUSE ONLINE 5,900 COURT HOUSE ONLINE Effective Date of Data Sources 10/07/2009 10108!2009 10/08/2009 10/08/2009 Anal sis of rior sale or transfer histo of the subject roe and com arable sales There were no unusual characteristics observed in the rior sales histo of the sub'ect ro ert or com arable sales. All of the com arables were verified to be arms- len th transaction as r local MLS. A thorou h search for com arable sales has been made to find sales which bracket the sub'ects GLA. Summa of Sales Com arison A roach All three sales are considered to be reliable indicators of value and are wei hted similar! in the final ' ect reconciliation. Com arables sales used are all closed sales. All three com arable sales are located in the same market area as the sub ' ect. THE SUBJECT ro ert and would be considered b the same ers ective urchaser if all were on the market at the same time as the sub AND ALL COMPS ARE LOCATED IN THE SAME TOWNSHIP/ANNEX & SCHOOL DISTRICT. It is noted that the Gross livin Area for Com arable No. s 1 8 2 is si nificantl realer than that of the sub'ect however the sales chosen are the best available. Other com arables anal zed would have re uired less desirable ad'ustments and were not used for that reason. Indicated Value b Sales Com arison A roach $ 169 000 Indicated Value b :Sales Com ariaon A roach S 169 000 Cost A roach (if develo ) $ NIA Income A'proach (if developed) $ NIA See attached addenda. This appraisal is made ®"as is", ^ subject to completion per plans and spec'rfications on the basis of a hypothetical condition that the improvements have been completed, ^ subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or ^ subject to the • followin re uired ins ection based on the extraordina assum lion that the condition or deficient does not re uire alteration or re air: " Based on a complete visual fnspec~ion of the interior and exterior areas of the aublect property, defined scope of work, statement of assumptions and limiting conditions, end appraiser's certification, my (our) opinion of the market value, as defined, of the real property that is the sub(ect of this report is $ 169 000 as of 10/06/2009 which is the date of Ina ction and the effective date of this a roiaal. .Freddie Mac Form 70 March 2005 Page 2 of 6 rannie mae rorm iww maicii c~~:, Form 1004 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE (Main File No BtLAIHtUIi'SCUI rage jai Uniform Residential Appraisal Report Flle~ BELAIREDR320 - __-.___ ..___ .-_.r..... •r.r~.r•w~c+w~ o~onoT IC TLJC 1 CAIr1GR1Rl IFNT nNr Y- THE ENDMENT TO SCOPE OF WVKK: I ht Irv i trvvw u~cr~ yr ~ raw r,~ ~ ~..~~...~~ . •~. --. • • •- • • -- -- -- THE PROPERTY THAT IS THE SUBJECT OF THIS APPRAISAL FOR A PRIVATE TRANSACTION ~ INTENDED USE IS TO EVALUATE ORK PURPOSE OF THE APPRAISAL REPORTING REQUIREMENTS OF THIS APPRAISAL SUBJECT TO THE STATED SCOPE OF W D THE DEFINITION OF MARKET VALUE AS DEFINED BY FANNIE MAE AND OR FREDDIE MAC. REPORT FORM AN THE REPLACEMENT COST IS USED FOR NEW CONSTRUCTION OR HOMES LESS THAN 5 YEARS IN AGE ONLY. TO VALUE IS USED ONLY WHEN THE SUBJECT IS TO BE A SINGLE FAMILY RENTAL PROPERTY. THE INCOME APPROACH APPRAISER ACKNOWLEDGEMENTPEAPPRAISERS ACKNOWLEDGES AND AGREES IN CONNECTION WITH ELECTRONIC SUBMISSION THE SOFTWARE UTILIZED BY THE APPRAISER TO GENERATE THE APPRAISAL PROTECTS OF APPRAISALS AS FOLLOWS:^^ ITAL SIGNATURE SECURITY FEATURE WHICH LOCKS THE REPORT WITHIN OUR OFFICE SIGNATURE SECURITY BY MEANS OF A DIG AND CAN NOT BE ALTERED BY ANYONE OTHER THAN OUR OFFICE.. oAPPRAISER CERTIFICATIONK^APPRAISER STANDARDS^^I acknowled a and certi that I m a raisal of the above referenced ro ert ma be used in a federal) related financial transaction sub'ect to re uirements of Title XI of the Financial Institution Reform Recove and Enforcement Act of 1989 FIRREA" ~ ii the a raisal must com I with FIRREA and the a livable re ulations im lementin Title IX of Firrea~ and d in accordance with USPAP.^uAPPRAISER COMPETENCY^^I certi that I am full ualified and com etent b l t e e iii the a raisal was com trainin knowled a and ex erience to eeorm this a raisal.= KAPPRAISER INDEPENDENCE^KI re resent and certi that I the a raisal assi nment was based not based on a re uested minimum valuation a s ecific valuation or the a royal of a loan ii m em to ment was not conditioned u on the a raisal roducin a s ecific value or value within a iven ran e' iii m future em to ment is not de endent u on an ation and future em to ment are not based u on whether a loan a lication was a raisal roducin a s ecific value iv m em to ment com ens a roved v neither me nor an erson with an ownershi interest in the com an em to in me is related to or has an ownershi or other f ' financial interest in either the builder/develo er seller bu er mort a e broker or real estate brokerJsales erson or an erson related to an o them involved in the transaction for which this a raisal was re uested or with the most recent sale or refinancin of an ro ert used as a com arable ro ert in this a raisal and vi I am not aware of an facts which would dis uali me from bein considered an inde endent and belief this re ort anal ses o inions and l d k a now e a raiser. r APPRAISAL INSTITUTE CERTIFICATION I certi that to the best of m conclusions were develo ed and this re ort has been re ared in conformit with the r uirements of the Code of rofessional Ethics and the ' ect to the re uirements of the Standards of Professional A raisal Practice of the A raisal Institute.8 RI Crti that the use of this re ort is sub A raisal Institute relatin to review b its dul authorized re resentatives.^ THIS IS A SUMMARY APPRAISAL REPORT .'C05T•l1FPt~®{k~Cf~~. w .~ ~ ~. ~ ~ ulr~ ~Fanhla ~e Provide ade sate information for the lender/client to re licate the below cost fi ures and calculations. Su ort for the o inion of site value summa of com arable land sales or other methods for estimatin site value LOCAL MLS. COUNTY RECORDS ONLINE AND APPRAISERS EXPERIENCE. ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ...................................................................... _$ _$ Source of cost data MARSHALL & SWIFT COST VALUATION SERVICE DWELLING 1 232 S .Ft. $ - --- _ Quali ratin from cost service AVE. Effective date of cost data 09/2009 $ BASEMENT 1 232 S .Ft. $ - Comments on Cost A roach ross livin area calculations, de reciation, etc. because of i t i Gara a/Car ort 336 S .Ft. $ °$ a e na ro r The costa roach was considered but deemed the sub'ective ad'ustments warranted for h sical de reciation due to the Total Estimate of Cost-New ~ ~~ sub'ect's actual a e. No obsolescence was observed. Less Ph sical Functional External =$ De reciation De reciated Cost of Im rovements .................................................... _$ "As-is" Value of Site Im rovements .................................................... _$ Estimated Remainin Economic Life HUD and VA onl 45 Years INDICATED VALUE BY COST APPROACH ........................ ... ... =S , - IN6f~ . '~'#~ VAIa} 'E Yfot. ' t1{ ' ' F~iil~e A11e~r ,. , Estimated Month/ Market Rent $ ~ N/A X Gross Rent Mufti lier N/A = $ N/A Indicated Value b Income A roach Summa of Income A roach includin su ort for market rent and GRM N/A ? Yes No Unit e s Detached Attached ontrol of the Homeowners' Association HOA ld ~ b er in c w / Is the develo er Provide the followin information for PUDs ONLY 'rf the develo er/builder is in control of the HOA and the sub'ect roe is an attached dwellln unit. ` Le al Name of Pro'ect Total number of hoses Total number of unts Total number of units sold Total number of units rented Total number of units for sale Data source s - Was the ro'ect created b the conversion of existin buildin s into a PUD? Yes No If Yes, date of conversion. Does the ro'ect contain an multi-dwellin units? Yes No Data Source Are the units, common elements, and recreation facilities com lete? Yes No ff No, describe the status of com letion. Are the common elements leased to orb the Homeowners' Association? Yes No ff Yes, describe the rental terms and options. Describe common elements and recreational facilties. ~nnA ~I.....1. AAAC. Freddie Mac Form 70 March 2005 Page s of ti ~a~~~~~~ ~.~a~ ~ ~~~~~ ~~~~ ~•'~'~'~ ~--- Form 1004 - "WinTOTAL" appraisal software by a la mode, inc. -1.800-ALAMODE