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10-30-09 (2)
~ 4. Limited Estate ,~ 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) prior to 12-13-82) t~ 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) -T_T CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number `LINDA A. CLOTFELTER ESQ (717) 796-1930 Firm Name (lf Applicable) .. ... .. .. ... _ _. _. .. _..... ............ ......................... ... REGISTER F WILLS USE O ONiai C"~ .._ r ~ -- a.l~ "3"3 ,...,..t .~.S ' ..._ r s First line of address _ . _ _ _....... _ . i ~ ~ _.. _._. _ _ ._ ._ _ M '~ ~:""3 ~ :; ~ , 5021 E. TRINDLE ROAD _ _ t ~ ~~~ ~ ~- E .. __ .... ` ~ ~ _ a .~_,.~ Second line of address = ~,:~:- ,. __- SUITE 100 ' `-~`'" ~~ -~ = ~~ ~"~i _ _ Clty or Post Office _. .... __ DATE State ZIP Code `.... ... .... FlLE!'~ _ ..,,._.: .:1 , , . __ _ __ ......_ _ _ . _ . .... _ _. - + r ~ - .. a MECHANICSBURG 1 ' PA 17050 i''4 """` ' ~ Correspondent's a-mail address: lindaclotfelter@LACLAWFIRM.COM 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. SI RE OF PER ON RESPONSIBLE FOR FILING RETURN -- -- - ~ ~~ A S --~------ _ 2202 SP lNG RU IVE, MECHANICSBURG, PA 17055 SIGJQ>lTURE QF PR~-RER QTWER TMABLAEPRESENTATIVE _5921 E. TRINDLE ROAD, S~I~E 100, MECHANICSBURG, PA 17050 ^P PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 ATE ---_.__----- ~~--- ~-~- fl-`~__ _ ----- - DA -E _ ---- ____... _ 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number MARGARET M MAUGANS : _._ Decedents Name: _.W...w.._...._~......~,..._._..._.._._.._.._..__..~..__.w......._K___......,~.._.~..._._.._......_....,_.....~,...,~...~....~...~.~.~.~..~._~.._._. _ __. .. .~...~._.__. _.~.._.._~~......_____....__.~..... __..._._~_._w.__..__ ......... _ __ _ . RECAPITULATION 1. Real estate (Schedule A) . ............................................ 1. 199,000.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 0.00 . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ! 0.00 4. Mortgages & Notes Receivable (Schedule D) ............................. 4. 0.00 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ........ 5. 14,129.00 6. Jointly Owned Property (Schedule F) C~ Separate Billing Requested ....... 6. 3,574.44 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) C~ Separate Billing Requested....... 7 0.00 8. Total Gross Assets (total Lines 1-7) .................................... 8. 216,703.92 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 21,303.42 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 96,116.65 11. Total Deductions (total Lines 9 & 10) ................................... 11. 117,420.07 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 99,283.85 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 99,283.85 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ~M~ ~Nµ-~ ....~.M..-.....~....~-,,,~,.~,.~~..-,..w....~,. 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 _. .. __. _.. __ __.. , _._ (a)(1.2) X .0 0 93,438.41 ' 15. ; 0.00 16. ;_...... ......~ .... ~....,~~....._.~ Amount of Line 14 taxable ~,..........~..........~~. ~.......~., .M... ;._ ~........._. ~.._.... M... ~_ .,._~. .,...... ......... ~.. at lineal rate X .0 45 4,058.22: 16 182.62 17. ;.~. , ,,,,. 4.n ~... ,.~, ., ... _ Amount of Line 14 taxable . ,.~..,.. ~......... p~ ,. ~~ ~.. 1 787 22 ..~..,.~...~....,.., w.~,_~,,,,,,..... . , w x,M... .,~.._.. ..__.,... . ~ ........ ..; 214 47 at sibling rate X .12 , . 1 ~. . 18. :,.,.._M,_....,...~_~..~,..,..., ...~..N Amount of Line 14 taxable ...., _.._~...~.......__........_......w..~__.... 0 00: ,,,., .. ...a. . 0 00 at collateral rate X .15 . 18. ; . 19. TAX DUE ................................. ........................ 19. 397.09 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 J REV-1500 EX Page 3 ,..._,.~~_ Decedent's Complete Address: 21 MARGARET M MAUGANS STREET ADDRESS 2202 SPRING RUN DRIVE J CITY MECHANICSBURG Tax Payments and Credits: 08 ';1271 DECEDENTS SOCIAL SECURITY NUMBER 180-46-0432 STATE ZIP PA 17055 1. Tax Due (Page 2 Line 19) (1) 397.09 2. Credits/Payments A. Spousal Poverty Credit __ __ _. _ _. B. Prior Payments C. Discount -- - - Total Credits (A + B + C } (2} 0.00 3. Interest/Penalty if applicable 5 87 D. Interest E. Penalty `._.. _ _ _ __ _ - Total Interest/Penalty (D + E) (3) 5.87 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. (4) 5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 402.96 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 } 5A. This is the BALANCE DUE. (56) 402.96 Make Check Payable to: REGISTER OF WILLS, AGENT . ,..> t~ , , .., 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? .............................................................................................................. ^ 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? ........................................................................................................................ 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ~aa~~ . . For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0} percent [72 P.S. §9116 (a) (1.1) (ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased 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)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. REV-25;12 EX•+• ill-OS) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER MARGARET M. MAUGANS 21-08-1271 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 a~ould be exchanged bet~veen a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1• Primary Residence situate at: 199,000.00 2202 Spring Run Drive, Mechanicsburg, Cumberland County, PA 17055 Deed Reference: Book 252, Page 71 (See Appraisal attached) (Encumbered by mortgage loan -see Schedule I) TOTAL (Also enter on Line 1, Recapitulation.} $ 199,000.00 If more space is needed, insert additional sheets of the same size. i~~uv~~uu v~VV~ t~V. VVVVI LJI 1 Qt~G TT 1 VI JJl APPRAISAL OF REAL PROPERTY LOCATED AT: 2202 Spring Run Dr Mechanicsburg, PA 17055-5577 FOR: Estate of Margaret M. Maugans c!o Doug Maugans 2202 Spring Run Dr. Mechanicsburg, PA 17055 AS OF: 10/15/2008 BY: Robert Ensminger Pennsylvania Certified Residential Appraiser Certificate Number RL-000952-L ROBERT ENSMINGER APPRAISERS PHONE 717-652-4111 3557 ELMERTON AVENUE FAX 717-541-9444 HARRISBURG, PA 17109-1132 Cell 717-877-7350 Form GA2_LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE iwuoiiuwnnuyci nNNiaixia ~ Appraisal Report 2202 Spring Run Dr Mechanicsburg, PA 17055-5577 Robert Ensmin~er Appraisers (71'n 652-4111 Li~w~i~ru v~wi INV. uuuu/ L.li r p~iG fire U~ JJl Appraised Value as of 10l15J2008 199,400 Style,/Design: Split Level Living Area (Sq.Ft.): 1,676 Total Bedrooms: 3 Year Built: 1977 Condition: Good Lot Size: Neighborhood: Total. Baths: Effective Age: Date of Report: Acres Spring Run Manor 1 10 7/16/2009 (eQec~iMe date 10/15/200' Client:. Estate O~ iNar+garet M. Nlaugans Address: c/o Doug Maugar>~ 2202 Spring Run Dr. City: M®chanicsbung Phone: 724-7557 Fax: E-mail: dottgtaa~tnswerizon.net Appraiser's Signature Client File #: None State: PA Zip: 17055 Name: Robert Ensminger Designation: PA Certified Res. R.E. Appraiser Certification or License #: RL000952L Expiration Date: 6/30/2011 ST: PA E-mail: robert~ensmingers.net Appraiser File #: 0000725 The value opinion expressed above is onty valid in conjunction with the attached appraisal report. This value opinion may be subject to Hypothetlica{ Conditions and/or Extraordinary Assumptions as indicated in the body of the report. A true and complete copy of this Summary Appraisal Report contains 3g pages. ~ ~~~~e .~~~ Copyright© 2Q07 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. u Form GPCAR LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 IIIILGIIIQI VIUGI INV. UUUU/LJI rQUG YI'J UI JJI ' RESIDENTIAL APPRAISAL SUMMARY REPORT SUBJECT PROPERTY IDENTIFICATION Property Address: 2202 Spring Run Dr _ _ _ City: Mechanicsbu_ rg____~__.~___~____________...__. State: PA`___ Zip Code: 17055-5577 County: Cumberland Legal Description of Real Property: Deed Book 252, Page71 Tax Assessor's Parcel #: 42-29-2454-129 __ R.E. Taxes: $ Special Assessments: $ None Known Current Owner of Record: Occupancy: ^ Owner ^ Tenant ^ Vacant Current Occupant (if occupied): Project Type (if applicable): ^ Planned Unit Development ^ Condominium Home Owners' Association Membership Fees (if applicable): $ Market Area Name: SprincLRun_Manor __~~ __ Map Reference: 25420 Census Tract: 42041-0116.03 ASSIGNMENT PARAMETERS & CONDffIONS The purpose of this appraisal is to develop an opinion of: ®Market Value (as defined elsewhere in this report), or ^ Other type of value {describe) This report reflects the following value (if not Current, see comments): ^ Current (the Effective Date, or'as of date', is the Inspection Date) ® Retrospective (the Effective Date is prior to the Inspection Date) ^ Prospective (the Effective Date is after the Inspection Date) Subject Inspection: Appraiser: ®lnterior & Exterior ^ Exterior Only ^ None Date of Inspection: 6/6/2009 _ Supervisory or Co-Appraiser: ^ Interior & Exterior ^ Exterior Only ^ None Date of Inspection: ., ~~ _ _____________ _ Source(s) used for physical characteristics of Subject: ^ Owner ^ Office Files ^ MLS ®Public Records ^ Prior Inspection ® Interior inspection `~ _,____ Data Source for Living Area: Measured Approaches to Value that were developed for this appraisal include: ®Sales Comparison Approach ^ Cost Approach ^ Income Approach (Please see the Reconciliation Comments and / or the attached Scope of Work statement) Property Rights Appraised: ®Fee Simple ^ Leasehold ^ Leased Fee ^ Other (describe) Intended Use: The intended use of this appraisal is for estate purposes. The property is being valued as of the date of death Intended User(s) (byname or type): Doug Maugans Client: Estate of Margaret M. Mau~ans _ Address: Go Doug Mauc~ar~s 2202 Spri Run Dr., Mechanicsburg, PA 17055 Appraiser: Robert Ensminger ________ _ Address: 3557 Elmerton Ave., Harrisburg, PA 17109-1132 V________________--_ Assignment Comments (Scope of Work comments, Hypothetical Conditions, Extraordinary Assumptions, etc.): The Sco__~ of Work is more fully detailed in the attached addendum. There are no hypothetical conditions or extraordinar~___~__________ assum~tions.___ Client: Estate of Margaret M. Maugans Client. File. No,: .None Appraiser File No.: 0000725 ®~O~~U~ER Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPCAR_LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 2L584.69 __ Tax Year: 2008 Margaret M. Mihmet _________~__ ___ Doug Maugans _ _.-__..__~___._______-__~.____ ^ Cooperative ^ _ ^ per year ^ per month _ - nu~cmai viuci Irv vvvv~ ~~i rayc rr~_y~ oo- RESIDENTIAL APPRAISAL SUMMARY REPORT MARKET AREA DESCRIPTION Location: ^ Urban ®Suburban ^ Rural Built Up: ®Over 75% ^ 25-75% ^ Under 25% Growth Rate: ^ Rapid ®Stable ^ Slaw Property Values: ^ Increasing ®Stable ^ Declining Demand/Supply: ®Shortage ^ In Balance ^ Over Supply Marketing Time: ®Under 3 Mos. ^ 3-6 Mos. ^ Over 6 Mos. Predominant Occupancy: ®Owner ^ Tenant ®Vacant (0-5%) ^ Vacant (>5%) Typical One-Unit Price: ($) Low _ 150,000 High 250,000 Predominant _„ 197 950 __ Housing Ranges: Age: (yrs.) Low ____ 0 High _, 50 _ Predominant ___30____ Present Land Use: One-Unit: 80 % 2-4 Unit: ~° Multi-Unit: _ 4 ~° Comm'I: _ 8 % Vacant _.___8 Change in Land Use: ^ Not Likely ^ Likely * ®Is Changing * * To: Single Fam- i~_ _.~____ -__.__-_.___.___ Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends): Please note the effective date of this report is 10/15/2008 Marketing conditions and values may have changed since that time. The _ marketi area is the Sprinct Run and surroundinq_areas of Upper Allen Township The region typically does not e~erienee the _ distocatpns of economic sbwdown, due primarily to the stabilizing effects of the state and federal govemmeMs which make up almost _25% of the re~c tonal work force, however, an increase in interest rates and other market factors could strip aw~recerYt~rice gains. __ Interest rates have remained fairly steady. As of the end of the third quarter of 2008, the region is not folk~wing the natianai trend. of ___ decreasingprices~Average prices for the mast tvwvo years are nearly steady. Early indications of a declining market are_becominq -_ ~parerrt_ in the area as evidenced by increasing marketing times, a decrease in total number of units sold and an increase in the __ . number of active listings. _ _~.-_----_._..--_.-_----`--.._ SALE /TRANSFER /LISTING HISTORY QF SUBJECT PROPERTY My research: ^ Rid ®Did not reveal any prior sales or transfers of the subject property far the three years prior to the Effective Date of this appraisal. Data Source(s): Deed. Govemmaxoom _ _._._._.. ._~____-._~_. 1 st Prior Sale /Transfer 2nd Prior Sale /Transfer and Prior Sale /Transfer Date of Prior Sale /Transfer: 5/31/2002 _-----.____._.____.~.. ._.-______..____..-___-_ ----._..---___-_..-----------_.-_---.__-..._.._.._.._..--.._-- Price of Prior Saie /Transfer: 139,900 _____.~ _ Source(s) of Prior Sale /Transfer Data: Deed _ __ ____.__~_____~..__ Analysis of sale /transfer history, any current agreements of sale or listing, and listing history (if relevent): There are no known recent sales or listings of the subject property. ~____~.__ _.._ .____.____._-._.__...____. Client: Estate of Margaret M. Maugans .Client File No.: None. Appraiser File No.: 0000725 ~ ~~~~^ , ~ ~~ Copyright© 2007 by a la mode, inc. This farm may be reproduced unmodified without written permission, however, a is mode, inc. must be acknow4edged and credited. u Form GPCAR LT - "WinTOTAL" appraisal software by a !a mode, inc. -1-800-ALAMODE 10/2007 I~~IWIIIiAt VIVVI ITV VVVV/tJl 1 a~G 7lJ VI JJ) • RESIDENTIAL APPRAISAL SUMMARY REPORT .SITE DESCRIPTION Dimensions: 80 x 197.39 x 84.73 x 79.68 x 134.90 __ Site Area: 0.39 Acres ___________ Zoning Classification: R-2 Zoning Description: Medium Density Residential _ ___ ~._.__-__.._.______._.___ Zoning Compliance: ®Legal ^ Legal Non-Conforming (Grandfathered} ^ Hlegal ^ No Zoning Regulations Deed Restrictions: Are Covenants, Conditions, & Restrictions (CC&Rs) applicable? ^ Yes ^ Na ®Unknown Have the documents been reviewed? ^ Yes ®No ^ N/A Ground Rent ('rf applicable) $ ~__ ,_,__ l _ ~___ Comments: _ - __- _~______ Highest & Best Use, as improved, is the: ®Present use, or ^ Other use (explain} As improved the highest and best use is as a single fami residential Per r. __ _~. _ _-_-----~~__~__.._.___.__-------_ Actual Use As Of the Effective Date: Residential---_-_w______~_ ._~______-- _--_----_^____.---_--_-.-_.--_-.----_-_-__ .___._-___._------___-- Use As Appraised in this report: Residential ~~ _ _. _._._._____._~-.__._. Summary of Highest & Best Use: The subject meets the four tests of highest & best use. It is IegalM permissible, ph~sicall~ _.~_ possible,_economically_feasibie, and~rovides the_~atest economic retum__~ ~.___.__._ ~__---~__T-.- --- Characteristics: Topography: Basical Level__ Size: Average for the area ~__ ,__ ___,__ Shape: lrreqular Drainage: Average for the area .__-,.__.______ View: Average for the area ___ Landscaping: Average for the area____________,.__..__ . _____.,. Other features: ®Inside Lot ^ Corner Lot ^ Cul de Sac ®Underground Utilities ^ Other (describe) ~__~.______________ Utilities: Public Other Provider/Description Off-site Improvements: Type Public Private Electricity; ® ^ PP8~L __~____ ~ _ Street; Asphalt _~~__-_ ® ^ Gas: ® ^ ____~ UGt _ Curb/Gutter: None _ _ ^ ^ Water: ® ^ PA American Water Co Sidewalk: None ____ ~_ _ __,_ ^ ^ Sanitary Sewer: ® ^ Upper Allen Township Street Lights: None __ ^ ^ Storm Sewer: ® ^ U~~er Allen Township Alley: _None __.-_.__ _____., ^ ^ is the property or the improvements located in a FEMA Special Flood Hazard Area? ^ Yes ®No FEMA Flood Zone: X___ ____________ ____.._____.__ FEMA Map # 42041C0286E_______. _._~.__ FEMA Map Date: 3116/2009-___ _.____.___. _ Site Comments: There are no apparerd easements, encroachments, or other conditions_which would have an adverse effect on the value of the subject _ pr~rtY_A title search, which is beyond the scope of this aQpraisal, has not been conducted to discover easements of record. ,___ ___ CIieM: Estate of Margaret M. Maugans CIieM file Na.: None Appraiser Flle No.: 0000725 mC01`~SUMER Copyright© 2007 by a la mode, inc. This form maybe reproduced unmodified without written permission, however, a {a mode, inc. must be acknowledged and credited. Form GPCAR LT -'~WinTOTAL" appraisal software by a {a mode, inc. -1-800-ALAMODE 10/2007 nrncnia uiuCr ivu uuuwc~r rayG ~o u~ poi RESIDENTIAL APPRAISAL SUMMARY REPORT DESCRlPTiON OF THE IMPROVEMENTS General Description: # of Units: 1 ____ ^ + Accessory Unit # of Stories: 1 Design (Style}: S ip it Level ___,__ Type: ®Detached ^ Attached ^ Status: ®Existing ^ Proposed ^ Under Construction Actual Age (years): 31 _ Effective Age (years): 10 Year Built: 1977 - _____ Constructlfln: ®Site ('stick') Built ^ Modular (prefabricated, assembled on-site) ^ Manufactured Housing ^ Mobile Home Note: 'Site Built' may be indistinguishable from 'Modular' during the course of an appraisal inspection. 'Manufactured Housing', by law, refers to homes built oNafter June 15, 1976 in compliance with HUD's National Manufactured Home Construction and Safety Standards. The term 'Mobile Home' applies to on-frame 'trailers' constructed prior to June 15, 1976, and which can never meet this Federal standard. Exterior Description: Foundation: Concrete Block Exterior Walls: Brick 8~ Aluminum _____~_`______._ Roof Surface: 1Fibergias Shingles -_ Gutters & Downspouts: Aluminum __.__~~._________._..______.. Window Type(s): Double Hung Storm /Screens: Insulated glass, screens Foundation Characteristics: Slab: N/A___________, _ Crawl Space: Basement: 60°l° Sump Pump: Dampness: -None noted ~ _ _ Settlement: Infestation: No Evidence ____~ ~ Y~~ Basement: ^ None Total Area (Sq.Ft.}: 984 _ Finished Area (Sq.Ft.) Ceiling: .Drywall ___T Wails: Floor: Cwt _ Outside Entry: Heating System: Type: _Baseboard ____ ____ Cooling System: GentraL Certitral Air Interior Description: Floors: Carpet Trim /Finish: Wood -painted Bath Wainscot: Ceramic Fuel: Electric Other: 40% None No Evidence _ ----_.__...___._.___ 528 Drvwall _._._.____._~._____._.----_--_.-_-- Sliding door --- --------- ____~_ Wafts: Drywall .____ __.___.___-_-__-- Bath Floors: Vinyl ------_^__._._.~----_---------_.__--- Doors: Luan Finished livable area above grade (also known as 'GLA' or 'Gross Uving Area'): _ Living ~ Dining Kitchen ~ Den ' Family ;Rec. Rm. ' Bedrms. ~ Bathrms. Utility Other Area Sq.Ft`- Level 1 ! 1 i 1 ~ 1 ~ `_~ 3 ~ 1 __j_____~__ _ ! -__--_11148 __.___~ Level 2 ` - -1____---~-. -- ~ _l--- _~____. __!_._..___-!.------ -~------J------------- Livable area above grade contains: ,___ 6 Rooms, 3 Bedrooms, _ -__~___ 1 Bath(s), and 1 148 Sq.Ft. of GLA Other areas finished or unfinished (not considered to be 'GLA'): Livable , Finished To ai I Area Living j Dining i Kitchen Den A Family I Rec. Rm. ' Bedrms. ' Bathtrits. Utility Area Sq.Ft. Area ~q.Ft. Basement _ ~ ®~_ ~~^.~^~._- 1 1 _~~ ~ +~.05 Laurxi_yr L_,_528 _.____ 98_4 ___~.__ , Crawl Space ^ i _ _; i -__-r- ! --4-- --~--- -- _ --.____ Total of actual livable area (above and below grade}: 1,676 Sq.Ft. (includes non-GLA area) Glierrt: Estate of Margaret M. Maugans Client File No.: None Appraiser File No.: 0000725 ~~~~~~~~~ Copyright© 2007 by a la mode, inc. This form maybe reproduced unmodified without written permission, however, a la mode, inc. must be acimowledged and credited. Form GPCAR_ LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 ~~~.av~i.w v~a~v~ .~v. vvvv~ ~v~ ~ uyv ii i v~ vv~ a RESIDENTIAL APPRAISAL SUMMARY REPORT DESCRtPT10N OF THE IMPROVEMENTS (continued) Appliances: ^ Refrigerator ®Range ^ Oven ®Disposai ®Dishwasher ^ Fan / Nood ^ Washer ^ Dryer Other Items: Countertops: Attic: ^ None ^ Stairway ^ Drop Stairs ®Scuttle ^ Doorway ^ Floor ^ Heated Amenities: ^ Finished Fireplace(s): # ~ 1 Gas Wood Stove(s): # 0 __ _ Patio: Covered unfinished Deck: None Porch: Enclosed Rear Porch, Front Porch Fence: Wood privacy, vt~l_ -_-~-.___~__ Pool: None Car Storage: ^ None Total # of Cars: 2 Garage: Attached (#): 1 _ Detached (#): Built-In (#): ___ _ _ _ Carport (#): ___-_ _ _______._~__ Driveway (#): _ 1Y = ~ Surface: Asphalt ~~________-` Additional Features: Landscaped rear yard, storage shed Describe the Condition of the Property: The propert~i is in a good state of repair. The covered patio is a work inprogress and is not completed. ______._~~~____ __~ ~ _ Client: Estate of Margaret M: Maugans Client'Fite No.: Norile Appraiser File No.: 0000725 ~~O~~U~~ IER Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPCAR_LT - "WinTOTAL" appraisal software by a la mode. inc. -1-800-ALAMODE 10/2001 ® Microwave RESIDENTIAL APPRAISAL SUMMARY REPORT SALES COMPARISON APPROACH TO VALUE For the Sales Comparison Approach, the appraiser selects comparable sales that they consider the best matches to the subject in terms of physical characteristics, physical probmii~r, and time of sale. The appraiser then malaes adjustments to the (mown sale price of each comparable sale to account for differences that are recognized by the market. For example, if the subject has a single bathroom but a comparable has 2, the comparable's sale price would be reduced by the attributable value given to the extra bathroom based on the market's reaction. Likewise, iF a comparable sale has a smaller square footage than the subject, its sale price would be adjusted upward in the same manner. By weighting and reconciling these adjusted sales prices together, an opinion of value for the subject can be determined. 1 FEATURE SUBJECT _ ___ _ _ - -- COMPARABLE SALE # 1 COMPARABLE SALE # 2 ~ COMPARABLE SAL E ## 3~~ Address 2202 Spri Run Dr ng 907 Derbyshire Dr 537 Appalachian Ave _ _ - _.__ - 547 Appalachian Ave Mechanicsburg, PA 17055-557 Mechanicsburg, PA 17055 Mechanicsburg, PA 17055 Mechanicsburg, PA 17055 y Proximity to Subject ti 1.50 miles SW 0.26 miles E - 0.31 miles E Sale Price --- ~$.~-.---- J N/A ~ _"_`^ ! $ 197,500 _~-- $ 213,000 ~ __ _~_~_._.._~_.__ ~ $ 218,9001 - Sale Price / GLA ; $ Ft. ISq $ 182.20/Sq.Ft. $ 115.261Sq.Ft. Ft $ 116 68/Sq I j __ : _ _ ~ _ ~~ ~ - . . . " r i Data Source(s) _ 'Inspection MLS MLS MLS ~ Verif tact ion Source(s) Public Records Public Records _ Public Records _ _ ___ ---~ Public Records ____ ADJ~- USTMENT ITEMS ; DESCRIPTION - DESCRIPTION +{-) $ Adjust. DESCRIPTION +{-) $ Adjust. _ ; DESCRIPTIONS+{-) $ Adjus t.3 `Sales or Financing j Cash or Equivale Conventional ~ Conventional 4 - Conv-Cost Help -5,000? Concessions ----- 248 DOM 46 DOM 79 DOM Date of Sale /Time ; As of 10/15/2008 Ri ht A i 7/1/2008 7/15/2008 ~ _ 8/8/2008 _ g ppra s sed ~~ Fee Simple Fee Simple Fee Simple __~___._ Fee Simple _ __ Location ~ SuburbaNAvg. SuburbaNAvg. SuburbaNAvg. SuburbaNAvg. ____ ~S~e__ _ _- 4 __';_Acres_________ 0.36 Acres ___ ___ ~_ +500 0.29 Acres ___~^ +1,500 _ 0.30 Acres +1,400 ._.--------------t----_____.__._.___.---~ View !Average Average I Average ~ Average Design (Style) `;Split Level ir-----------...~ Split_Level Split Level _ _ _ ____ Split Level i Quality of Construction' Br&AVAverage Br&ViNAverage -2,500 Br&AVAverage -- ._-.~----a --- Br8~ViNAverage ! `2,500k __-~ ! 31 i Age 31 ~ 38 i ~ t 38 f-- _-,.__..__1_.__.....- ---- Condition -__ ~ Good --.Y__,____ _ Good _- i Good ~ ! __._. -._-._. ~-___-__~._.-.._.~ +Average __ - -"-- --- ---- Above Grade _Total~Bdrms Baths Total ~Bdrms Baths __._. Total Bdrms{ Baths r T h ----- Total i8drms' Baths ~ { Room Count j 6( 3~ 1 6 3 I 1 7 ~ 3 ~_ 2.5 { ~~4"~_______-~ ---+-- 8 4 i- 2--_-~ Gross Living Area __ 1,148 Sq.Ft. ~_~-_ _1,084 Sq.Ft. +1,300 1,848 Sq.Ft., -14,000 __ _ 1,876 Sq.Ft. -14,600 _ Basement Totai Area ;_984 Sq_Ft. --_ Full Basement ~ 448 Sq.Ft. ; 221 Sq. Ft~ ~ -_ -_-___ Basement Finish Area 528 Sq.Ft. 572 Sq. Ft. ~ 367 Sq.Ft. ~ Unfinished Finished Rooms FR, Den, PR, Lnd ~.__. __________.__._ __ _____._ FR, BR, Bath, Lnd ~ Den, Play Rm ____ _____~~ '~ t ~ --t--- ---. .~___._._~ ~_-_-___.~ -; ~__.__~-- -- -- _ j ~ i `..~ , _.___ _- _~_.__ _----j i x------ i~Total Livable Area ~ _1,676 Sq.Ft. --{ -- 1,656 Sq.Ft.l --------- 0 - -- ---j----- -~- 2,215 Sq.Ft.~--5,400 ~ ---------~-------- --------------- _1,876 Sq.Ft. _ -2,000 Fu notional Utility ~ Average Average Average ~ __ _~ Average g Heating /Cooling ;EBB/Cerrtral __. Heat Pump ! EBB/Central _ __ OHWBB/Central ~ Energy Efficient Items ;Insulated Windows Insulated Windows. ,-_ Insulated Windows j ____ __ Insulated Windows ~ s: Garage /Carport ~ 1 Car Attached b .-__.__-__ _--_ ~_ ~ -_ _-_--._~.-__- 2 Car Attached ~ ~_______ _.~ -3,500 .___-_.___-_- '- 1 Car Integral ~ 0 ____ _ 1 Car Integral 0~ Porch /Patio /Deck TPorches, Patio Large Deck_Y___ _~ +2,000 - Porch, Patio +3,500 __ _._ ._ ~.....-~_.__.~...__._._-___. Porch_,__Pa__tio_ _ _ +3,500 - ;Fireplaces ___ ;Gas Fireplace_ Fireplace +500 Fireplace ~ +500 -------- -- None +2,000 <Other Features ~ Fenced yard _ None ~ +1,000 r None +1,000 __ ___ _ _ _ - ! None ` +1,000 ;Other Features ' ~ _ ,___ _ I ' _____ ~_ --------_---- ---- ~ _ i -~ - _---___-- - __________ - ---¢ , + ~ ~ - ----------f ~ Net Adjustment (Total) ` ^+ ®- $ -700 ^+ ®- ;$ -12,900_ -_^+ ®- ' $ ____-16,200 T Adjusted Sale Price Net ti.4 % Net 6.196{ ~ Met 7.4 % of Comparables Gross 5.7 % $ 196,800 Gass i22 % S 2!!,1!! Grass ` 14.l; X S 212,7!!' ~_~ Client: Estate of Margaret M. Nlaugans Clierrt File No.: None Appraiser File No.: 0000725 ~~OI r~Ul<~ IE~ Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a is mode, inc. must be acknowledged and credited. Form GPCAR_LT - "WinTOTAI" appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 RESIDENTIAL APPRAISAL SUMMARY REPORT SALES COMIPARISON APPROACH TO VALUE, (continued) Comments on the Sales Comparison Approach: Comparable #1 is a very similar property compared to the subject. Com_parables #2 & #3 are also split level homes located clo_ se to ___ the subject. All_are located_ in~per Allen Township. The comparab~s establish the range of value for the subject roe T .__1____L _P _~!~---_.-_~ I Appraiser's indicated Vaiue by the Sales Comparison Approach: $ : 4gg:ppp ~4TM. ~ Client: Estate of Margaret M. Maugans Ciient.Flie iVo.: None Appraiser File No.: 0000725 ®~~~~, j~~~ Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. u Form GPCAR LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE j O/2007 nntemal urger no uuuuizo- rage ~~ u of ~~- ' RESIDENTIAL APPRAISAL SUMMARY REPORT PROJECT iNFORMATtON (only for PUD, Condominium, or Cooperative) The Subject Property: ^ is ®Is not located within a PUi], Condominium, or Cooperative Project (see page 2~. legal name of project: _ -~- ------------ Describe Common Elements and Recreational Facilities: RECONCILU4TtOM The following approaches to value are considered necessary for the defined Scope of Wark and were developed for this appraisal: ® Sates Comparison Approach Indicated Value by the Safes Comparison Approach: $ ~: 1'99,000. ____~. ~ I ^ Cost Approach Indicated Value by the Cost Approach: $ l'd/A T__~ ^ Income Approach fndicated Value by the Income Approach: $ T.~ _ N/A ~_ Final Reconciliation of the Approaches to Value: All approaches to_value were considered. The cost approach and the income approach were deemed not to be appropriate in ___ establishi the value of the subject pro~rt rLand were not utilized in the preparation of this report. Even if other approaches to value _ are used the Sales Comparison Approach is the best indicator of market value. _ -_~_.___.____~ This appraisal is made ®"as is"; ^ subject to completion per plans and specifications 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; ^ subject to the following required inspection(s) based on the Extraordinary Assumption that the following condition or deficiency does not require alteration or repair: This appraisal is made in as is condition. _ -- _-___~-------------.---.___-.__-- ^ This report is also subject to other Hypothetical Conditions or Extraordinary Assumptions as specified elsewhere in this report. ATTACHMENTS A true and complete copy of this report contains 33 pages, including all exhibits which are considered an integral part of the report. This appraisai repo rt may not be properly understood without reference to the information contained in the complete report. Attached Exhibits: ® Scope of Work ®Umiting Cond./Certifications ^ Narrative Addendum ®Photograph Addenda ® Sketch Addendum ®Map Addenda ^ Additional Safes ^ Cost Addendum ® Flood Addendum ^ Manuf. House Addendum ^ Hypothetical Conditions ^ Extraordinary Assumptions ^ ^ ^ ~ ' OPINION OF VALUE This Opinion of Value may be subject to other Hypothetical Conditions and / or Extraordinary Assumptions, if so indicated above. Based on the degree of inspection of the subject property as indicated on page 2; the defined Scope of Work for this appraisal assignment; the attached Statement of Assumptions and limiting Conditions; and the attached Appraiser's Certifications, my {our) Opinion of the Market Vaiue ar other value t e s ecified on p~ 2) as defined herein, of the real property that is the subject of this report is: $_ 399,Q40 _ , as of: ~__ 10e+15J20t>!8 ~, which is the Effective Date of this appraisai. Client: Estate of Margaret M. Maugans Client File No.: INone Appraiser Fiie No.: 0000725 ®~~~JU+tr !ER Copyright© 2007 by a is mode, inc. This form may be reproduced unmodified without written permission, however, a is mode, inc. must be acknowledged and credited. Farm GPCAR LT - "WinTOTAI." appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 ' ~ RESIDENTIAL APPRAISAL SUMMARY REPQRT GENERAL. C~AiIMENTS Please see the. attached addendum for Garification of assumptions, limiting conditions, certifications and scope of work. SIGNATURES APPRAISER SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory or Appraiser Name: Robert Ensm_in~er _uW_~___ Co-Appraiser Name: Company: Robert Ensminger Appraisers Company: ~~~-~_ -__-___--_~_-__-~~__ .- Phone: (717) 652-4111 Fax: (717) 370-5557 Phone: Fax: ~_ !___~_ _ ___ E-mail: robert nsmingers.net E-mail: _ ~ ~_ Date of Report (Signature): 7/16/2009 (ertecxiMedate ~a~sr2oos) Date of Report (Signature}: ~~ ~~ ~~ __ _ ___ License or Certification #: RL000952L State: PA License or Certification #: ____ __ _~_ State: ____ Designation: _PA Certified Res. R.E. Appraiser Designation: _ ____ _~ Expiration Date of License or Certification: 6/30/2011 Expiration Date of License or Certification: _~ _ _ _ _ Inspection of Subject: ®lnterior & Exterior ^ Exterior Only ^ None Inspection of Subject: ^ Interior & Exterior ^ Exterior Only ^ None Date of Inspection: 6/6/2009 Date of Inspection: Client: Estafie of Mar~ganet M. AAaugans Client File No.: None Appraiserfife No.: 0000725 ~~~~~~~~~ Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPCAR__LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 10/2007 ASSUMPTIONS & LIMITING CaNDITIt~NS SUBJECT PROPERTY Property Address: 2202 Sprirx~ Run Dr City: Mecharricsburq _` ____~ State: PA Zip Code: 17055-5577 County: Cumberrand _ _~______ STATEMENT OF ASSUMPTIONS & LINNTING CONDRIONS -The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. -The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. Unless otherwise indicated, a Land Survey was not pertomted. - ff so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guararrtees, express or implied, regarding this determination. -The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. - If the cost approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best use, and the improvements at their contributory value. These separate va{uatians of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are soused. Unless otherwise specfica{{y indicated, the cost approach value is not an insurance value, and should not be used as such. -The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent~conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that tlo exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. -The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. -The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and any applicable f~feral, state or local laws. - ff this appraisal is indicated as subject to satisfactory completion, repairs, or alterations, the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. - An appraiser's client is the party (ar parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. -The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through advertising, public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. - An appraisal of real property is not a 'home inspection' and should not be construed as such. As part of the valuation process, the appraiser performs anon-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The presence of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concerns about such potential negative factors are enco~iraged to engage the appropriate type of expert to investigate. Clierrt: Estate of Margaret M. Maugans Clienf l=ile fVo.: None Appraiser File No.: 0000725 ~~~~~~~~~ Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPCARAD LT - "WinTOTAL" appraisal software by a la mode, inc. -1-$00-ALAMODE Page 1 of 3 10/2007 Property Address: State: PA DEFINITIONS & SCOPE OF WORK SUBJECT PROPERTY 2202 Spring Run Dr City: Mechanicsburg___ ~`. Zip Code: 17055-5577 County: Cumberland _ ___.~~ ___._.____.' DEFlNI'T10N OF MARKET VALUE *: Market value means the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised and acting in what they consider their own best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Paymerrt is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. * This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Fnancial Institutions Reform, Recovery, and Enforcement Act (FlRREA) of 1989 between July 5,1990, and August 24,1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and FDIC an June 7,1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27,1994. The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended use(s) and the intended use of the appraisal report Reliance upon this report, regard~ss of how acquired, by any party or for any use, other than those specified in this report by the Appraiser, ~ prohibited. The Opinion of Value that is the conclusion of this report is credible only within the c:orrtext of the Scope of Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. Tl~ appraiser, appraisal firm, and related parties assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. Additional Comments regarding Scope of Work and Clarification of Assumptions, Limiting Conditions and Certifications are attached. Ciierrt: Estate of Margaret M. Maugans Client File No.: None Appraiser. File No.: 0000725 ~~~~~~~~~ Copyright© 2007 by a la mode, inc. This farm may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPCARAD LT - "WinTOTAL" appraisal software by a la mode, inc. -1.800-ALAMOi}E Page 2 of 3 10/2007 ~~~ ~.~~ ~ ~w ..~ ~~~ ~.v. vwv, ~.-, ~ oy~ ~ ~ y ~, ,,,,~ CERTIFICATIONS SUBJECT PRQ~'ERTY Property Address: 2202 Spring- Run Dr City: AAechanicsburg _`T_~_.___.__~___-____. State: PA Zip Code: 17055-5577 Gounty: Cumberland _._ ---,._-_-~`_ -- APPRAISER`S CERTIFlCATION I oerdfy that, to the best of my knowledge and belief: -The statements of fact contained in this report are true and correct. -The credibility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. his Hated that the appraiser is also an auctioneer and may be called upon to sell the subject property at auction sometime in the future, however, reported values and my fees (present or in the future) are independent of this appraisal and any future employment. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingenrt upon developing or reporting predetermined resuhs. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value ar direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformhy with the Uniform Standards of Professional Appraisal Practice that were in effect at the lime this report was prepared. - I did not base, either partially ar completely, my analysis and/or the opinion of value in the appraisal report on the race, color, religion, sex, handicap, familial status; or national origin of either the prospective owners or occupants of the subject property, or of the present owners or occupants of the properties in the vicinity of the subject. property. -Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. -Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification. SIGNATURES APPRAISER ~~~ SUPERV{SORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory or Appraiser Name: Robert Ensminger Co-Appraiser Name: Company: Robert Ensminger Appraisers Company: Phone: 717 652111 Fax: X717) 370-5557 Phone: Fax; E-mail: robert ~ensmirx,~ers.net E-mail: Date of Report (Signature}: 7/16/2009 (ei~ecti~redate ~oi~5/ZOO8) Date of Report (Signature}: License or Certification #: RL000952L State: PA License or Certification #: ~. Designation: PA Certified Res. R.E. Appraiser Designation: ,-- Expiration Date of License or Certification: 6/30/2011 Expiration Date of License or Certification: _ Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Inspection of Subject: ^ Interior & Exterior Date of Inspection: 6/6/200.9_____. Date of inspection: Client: Estate of Margaret M. Maugans Client. Fite No.: None Appraiser File No.: ^ Exterior Only ^ None State: 0000725 ~~~~~, ^~~~ Copyright© 2007 by a la mode, inc. This form maybe reproduced unmod'rfied without written permission, however, a is mode, inc. must be acknowledged and credited. u Form GPCARAD LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Page 3 of 3 10/2007 REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPC>SITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER MARGARET M. MAUGANS 21-08-1271 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PSECU FEDERAL CREDIT UNION ACCOUNT XXXXXX0432 6,633.48 Savings (S1) date of death value $5.03 and $0.00 accrued interest Checking (S4) date of death value $1,570.29 and $1.07 accrued interest 2. '2000 SATURN SC VIN 1 G8JW52R5YY659677 2,150.00 date of death value $2,150.00 per Kelly Blue Book Value 3. MISCELLANEOUS VICTORIAN CHRISTMAS ORNAMENTS (see appraisal attached) 40.00 4. TEA SET (see appraisal attached) 50.00 5. (2) NIGHT STANDS (see appraisal attached) 60.00 6. PREMARITAL HOUSEHOLD GOODS AND FURNISHINGS (see appraisal attached) 3,075.00 7. PRECIOUS MOMENTS FIGURINE COLLECTION WITH CURIO CABINET (see appraisal attached) 1,000.00 8. MISCELLENOUS PIECES OF JEWELRY (see appraisal attached) 1,121.00 PSEC~ June 15, 2009 Law Firm of Linda A Clotfelter 5021 East Trindle Road, Suite 100 Mechanicsburg, PA 17050 Re: Margaret Maugans, Deceased. Account # 0180460432 Dear Ms. Clotfelter: The account was opened on June 08, 1990. The Share accounts were held solely by Margaret Maugans. The Visa loan was held solely by Margaret Maugans. The following are the Date of Death Balances for Ms. Maugans's account with PSECU: Account Date of Death Balances Interest -October 15, 2008 Savings (S 1) $ 5.03 $ 0.00 Checking (S4) $ 1,570.29 $ 0.05 Money Market (S7) $ 5,058.16 $ 1.07 Loans: Visa Loan (L9) $ 70.00 If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 23 7- 7328, then press 6, extension 3120. Si rely, Roxann Myers t Service Advisor PSECU Pennsylvania State Employees Credit !la~iara Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 • 717.234.8484 • 800.237.7328 Mailing Address: P.O. Box 67013, Harrisburg, PA 171 Ob-7013 • 717.777.2100 (TDD) • 800.472.1967 (TDD) psecu.corn This credit union is federally insured by the National Credit Union Administration. Equal Opportunity Lender ROBERT ENSMINGER APPRAISERS 3557 Tlrntrton Avenue Harrisburg, f'A 17109-1132 717-652-41.11 Voice ? 17-370-55.57 .T'ax 717-877-7350 Cell threecomns<~comcast.net or RobertnEnsmingers.vet w~~v.lnsmin erg suet REAL ESTATE and PERS01 VAZ PR 4PE~ T Y July 16, 2009 Doug Maugans 2202 Spring Run Dr. Mechanicsburg, PA 17055 RE: Estate of Margaret M. Maugans Dear Mr. Maugans: In accordance with your request, I have appraised the listed personal property of Margaret M. Maugans, Deceased. The property is located at 2202 Spring Run Dr, Mechanicsburg, PA. I have made a physical inspection of the items listed in the attached report on June 6, 2009 . The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its estimated value as of October 15, 2008. The intended users of this report are the executors of the estate, estate attorneys and the PA Department of Revenue. The intended use of this report is for estate purposes. Estimated value is defined as the appraiser's professional opinion of the estimated gross amount, expressed in terms of cash, which the listed assets would typically realize if exposed for public sale at a properly advertised and professionally managed orderly liquidation at a listed or negotiated price usually within a short period of time of the effective date of this report. Further consideration is given to the ability of the assets to draw sufficient prospective buyers to insure competitive offers are considered. All items are valued on a per item basis, in "as is" condition, with purchasers responsible for removal of assets at their own risks and expenses. Any deletions or additions to the total package could change the psychological and/or monetary appeal necessary to gain the price indicated. Taking into account all of the factors set forth in the pages that follow, it is the opinion of the undersigned that the estimated value of the listed personal property is Four Thousand Two Hundred Twenty-Five Dollars ($4,225.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, Robert A. Ensminger, GPPA Estate of Margaret M. Maugans Item Descri Lion Value Sofa & love seat $ 150.00 Coffee & end tables ___ $ 90.00 Exercize~bike $ 50.00 Entertainment center $ 90.00 3 wicker chairs & loun a chair $ 150.00 White 12 HP ridin mower $ 450.00 Dro leaf kitchen table & chairs $ 100.00 Misc. ots, and, dishes, utensils $ 50.00 E och china -service for 8 $ 100.00 Stainless steel flatware $ 30.00 Glassware $ 20.00 _ Doilies ~ $ 35.00 Sofa & chairs $ 50.00 Glass to table $ 125.00 Pictures $ 20.00 Lams $ 35.00 Small table $ 20.00 Misc. in livin room $ 25.00 Bedroom suite -double bed, dresser, chest of drawers, 2 ni ht stands $ 1,250,00 Holl wood bed $ 100.00 Futon $ 100.00 Oak table $ 35.00 Victorian Christmas ornaments $ 40.00 Tea set $ 50.00 Ni ht stands $ 60.00 Precious Moments fi urines and curio cabinet $ 1,000.00 TOTAL $ 4,225.OC1 Page 1 of 1 Scope of Work The following comments expand the Scope of Work to include any additional research or analysis necessary, based on the complexity of this specific appraisal assignment. The scope of work explanations discussed here and within the body of the report further define, clarify and document what the appraiser did [or did not do] in order to develop the appraisal and report the value opinion, based on the complexity of this appraisal assignment and/or as a result of a supplementary Agreement or Engagement Letter * as accepted by the appraiser, Robert A. Ensminger and his client. * If no written specific and or supplemental Scope of Work was agreed upon with the client (prior to accepting the assignment, by formal engagement letter and included in this report) the Scope of Work outlined here and within the report, is considered to be representative of what typical users of appraisal services would require and in general, what appraisers would provide as reasonable, acceptable and sufficient for the stated intended user's needs. COMPLETE VISUAL INSPECTION: It should be noted that the Appraiser conducted a visual inspection of only the readily accessible areas of the asset, viewing only those components of the asset which were clearly visible. No tests we made of any mechanical, electrical or electronic systems as such tests are not within the Scope of Work. Comments on the condition of the asset are based on a casual observation only and which may have been limited by the placement of asset so as to preclude observation of the items blocked by same. Although the report may cite a general rating of the adequacy and or condition (based on observation only) it should be clearly understood that these statements are a general guide for comparison purposes (as part of the valuation process) and are not a detailed report on the physical and or operational condition of these items. The appraiser is not an expert in these matters and any opinion stated is advisory based only upon observation. While others may choose to rely on the report, they should not rely on it to disclose condition and stated defects. Such knowledge goes beyond the scope of this appraisal and as such, comments on observed conditions given in this report should not be taken as a guarantee that a problem does not exist. REPAIRS/DETERIORATION: An effort was made to report those repair items that, in the appraiser's opinion, will affect safety, adequacy, and marketability of the property. The Market Data or Sales Comparison Approach to value compares recent sales of similar assets to the subject asset being appraised. Adjustments may be made to the comparable sale for such items as condition, age, provenance, obsolescence and time of sale to arrive at an indication of the most probable selling price of the asset. The Market Data Approach is based on the premise that the asset is easily substituted in the market place for a similar asset of similar quality and price. The market is an established means of buying and selling assets through established channels including auctions, second hand dealers, public and private sales. Auctions are the preferred method of marketing when a liquidation value is being sought. Auctions are usually properly advertised and professionally managed and assets can be liquidated in a relatively short period of time. The orderly liquidation value as reported herein is not consistent with the definition of "insurable value" and should not be relied upon for insurance purposes. The Cost Approach measures value by determining the current cost of an asset and adding for appreciation or deducting for depreciation. Several types of depreciation can be associated with an asset including, but not limited to physical deterioration, functional, economic and technological obsolescence. Since depreciation is very subjective and sometimes difficult to prove, use of the cost approach and reliability on the same as a value indicator could be misleading. In most cases the Cost Approach is not deemed necessary to the development of a reliable value opinion, therefore the Cost Approach has been excluded and was not used in this report. Scope of Work (Concluded) The INCOME APPROACH is typically developed when the value is related to the economic return that an asset can produce. It is usually not applied to individual assets due to the difficult task of identifying individual income streams. The Income Approach is typically used with assets that produce rental income, especially large, movable construction equipment, and commercial transportation vehicles. The appraiser has determined the Income Approach was not appropriate and meaningful to the analysis and value opinion. For this reason, the Income Approach was not employed as a valuation tool. EXTENT OF DATA RESEARCH: Sales and listings of assets comparable to the assets being appraised have been researched, verified, analyzed, and reported. Sales data of assets geographically, physically, functionally and economically similar to the subject assets and that are sufficiently recent to reflect current buyer and seller actions were researched and considered. If necessary and applicable, the appraiser also researched data on comparable income and expense information and replacement costs. Depending upon the availability and reliability of various data sources, the appraiser used any combination of reasonably available information from owner's comments; buyer's descriptions; manufacturer's and dealer's web sites; brochures; Internet auction sites such as eBay or Auction Arms; informational web sites such as Kelley Blue Book, NADA, Edmunds, Machinery Trader, Art Facts, Prices for Antiques and the like; posted auction prices of other auctioneers; the appraiser's own experiences selling similar type assets at public auction and the appraiser's personal library. When and where possible, the applicable information was verified with sources deemed to be reliable and from a disinterested party or corroborated with a 3~d party source. In some cases, the motivations of the parties and other factors (terms, arms-length transactions, etc.) may not have been available and the data was used at "face value as factually accurate." DISCLOSUREIDISTRIBUTION: Regardless of who paid for this appraisal report, the intended user is only the client stated within the report. The appraisal and report may be inappropriate for use by parties other than the intended user and could place them at risk. Despite the means of possession of the report, this appraisal should not be used or relied on by anyone other than the stated intended users and for the stated/intended purpose. The Intended User of this appraisal report is the Client. The Intended Use is to evaluate the assets that are the subject of this appraisal for reasons stated elsewhere in this report, subject to the stated Scope of Work, purpose of the appraisal, the developmental and reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP,}, and the Definition of Value. The nature of the assignment may infer Additional Users of this report. Examples would where this appraisal is to be used for {a.} legal purposes whereby the client's attomey and authorized court personnel become users of this report on behalf of the client; and (b.} estate purposes whereby the client's attorney and authorized taxing authorities become users of this report. This report is copyrighted by Robert A. Ensminger, ©2008, and may be registered in the U.S. Copyright Office. Any reproduction, electronic or otherwise, of analyses, drawings, photographs, contents, representations or opinions of value made in this report for purposes other than those stated in this report, is not permitted. THE VALUE OPINION: The value opinion stated in the report is based on my analysis as of the effective date shown in the report. The value opinion considers the productivity, economic and physical conditions of the assets only as of the effective date of this appraisal. As market conditions are constantly changing, this value opinion may not be valid in another time period. Statement of Assumptions and Limiting Conditions 1. In preparation of this appraisal report, no investigation was made as to the actual ownership of personal property herein appraised. Unless otherwise stated, the personal property has been valued in fee simple, unencumbered by liens and fractional interests. 2. All opinions as to values stated are those of the appraiser and are based upon the facts and data made available to me. The appraiser assumes no liability or responsibility for changes in the market place or in technology, which may in some way, alter or change the stated values. 3. No responsibility is assumed for information furnished by others and the appraiser assumes no responsibility for matters of a legal nature. 4. This appraisal was made for the purpose stated and is not to be used for any other purpose. 5. Possession of this appraisal report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed and the stated users without the express written consent of the appraiser. 6. The appraiser, by reason of this appraisal, shall not be required to give testimony as an expert witness in any legal hearing or before any court of law unless advance arrangements have been made with the appraiser at an additional fee. 7. Leasehold improvements have not been taken into consideration unless specifically noted in the appraisal report. 8. The appraiser has used his best professional judgment to accurately value the subject according to the specified definitions, and the values reported in the appraisal documents represent the opinion of the appraiser as of the effective date of the appraisal. Such values are subject to significant alteration and will be affected by time, changes in condition, obsolescence, changes in the market place or in the economy and many other factors beyond the control of the appraiser. Reliance upon stated values for any purpose, beyond the effective date of this appraisal is inadvisable. 9. Authenticity of paintings and art work and provenance of antiques and decorative arts is assumed, but not guaranteed. Paintings and art work under glass were not examined out of frames and are assumed to be as identified and in good condition unless otherwise stated. Statement of Assumptions & Limiting Conditions (Concluded) 10. Services containing multiple pieces may or may not have been completely examined, and are assumed to be complete and in good condition, unless otherwise stated. An individual piece is assumed to be representative as to condition. If values are given per set or per lot, the value is for the set or the lot, and no opinion is given as to an individual value, or to proportionate values. 11. Porcelains, pottery, ceramics, and other fragile items have not been examined to museum standards or methods, for repairs or hidden damage, and are therefore subject to further examination. 12. Colored stones and diamonds may be enhanced by using one or more techniques including, but not limited to, clarity enhancement, resins, and heat treatment. In many cases, it is impossible to tell whether a natural stone has been enhanced without a detailed report from a qualified laboratory. The value determination in this report assumes that no major enhancement has taken place unless so stated. 13. Ivory, jade, bronze, gold, sterling silver, and similar materials have not been tested by laboratory standards, or methods for purity and authenticity, and are subject to further examination. 14. Machinery, equipment and vehicles were not operated and are assumed to be in working condition unless noted. 15. Electronics and computers were not tested and are assumed to be in working order unless noted. 16. Firearms were not examined internally and were not fired. Various component parts were not checked for matching serial numbers. All firearms are assumed to be in working order unless noted. 17. Measurements and weights are approximate. Wood identity is not guaranteed without further research. 18. It should be noted, that any additions or deletions to the total assets could change the psychological and or monetary appeal necessary to obtain the values indicated within this report. Certifications I certify that, to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. • I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or .direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. • I have made a personal inspection of the property that is the subject of this report. • No one has provided significant personal property appraisal assistance to the person signing this certification. k~'~~~' Robert A. Ensminger, GPPA July 16, 2009 BARRY JAY JEWELERS i~o seam SPRINGFlE~D, PA 19064 (6~0~ ~ www ~0 W~1t ri' 11+~AY [a0~111~N: This ~ m ce~eify that we are eyggvd is the jewelry bua~inaeo, aPP~eiai~gg diamoade, water, jewoky and predoar smnes a~ ell dseadptioas. We herewith certify that we hAVe this day rrrdlvlly o~camined the following listed and described articles. the property af: NAME Estaoe of Mis Maugaas ADDRESS ESTATE AlP1PRAISAL Wo estimate the value ~ listed for insurance or otli~~r purposes at the current retail value, excluding Federal and ether taxes. In making this Appraisal, we laQ NOT agree to purchssa or replace the articles. . .. , ... - ,., .; ~'O~e jad~iestl4i~ ~o ~p~e.gaeet lady ri~eo~leoe tw+s; ' ; , ' ~ ~ ~ ' ~ ~ ~ ~~ ; . ~ ~ ~'' ~; '. _ ~ ~ , , .. ._. L~o®g1h.18 ~c1t R-a~tr~0,7'grsoois , . ~ ~' X3'3'0.00' . ~~ . ,, ~ ~ sic ~7oa - , ~ ~ ~~ Aprau ~clanty ~, .a®d color ~ 1, H/I app~oor l ct ~apti~g I o.4 grams ' I.eeg~t 7.5 mc~hes ~; ., . ,I X150.00 . One gold planed ~~ealc loot' b:aoQlet. S~eomped 92:; 7.5 iiach Sl.00 i . Ore 14kt ladies bssoelot hold~g 10 oval gt+eea stt~ma appear as 4.s x ~. ~.o ~ ~;,;~ ?.soh s~o.oo A1X wee ao~ova~ed apt ~ of sppraslal,nd $rad~eEl as moua~iug p~ veld ae s9oo,o0 + l~ oz ~e foregoing Appraisal is th rHgpHC~c Its Hny Ac:ti~n j -: underst~inding that the A nll tha (~A1~3R nnrH i~~sumes no liability BARRY JAY JENtELERS 160 Sauter ~Ivenue sPRM~1GFlEL.D, PA 19064 (610-~ 3~ www. ' ~welersoviw TO'19HO~I~i 1T MA? t~111~'~11T; Tbie is to e:®rtify tbst we ~ eocyag~ed in the j~rw~elry bani~eae, rppraising diamonds, wetr~es. jewelry end ps+edmr semee a~ all dee~aiptia~s. Wa hc~rrawith certify that we b,eve this day carefully examined the following listed and described articles, the property of: NAME Esq~te of Mt's Maosr~s !2) ADDRESS ESQ . We c~stimald the value es listed for insurance or ath~ar purposes at the current retail valuo, uxcl~tding Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the articles. ' lOt sa®d 1>~e~Ot'C'f$t ,diseotoiad's~n~ded ~,; 46 ~ bead adt . , , -~ ., • . , 'c'O6 ~oe~og wnei~t 5,9 gams. Ma~Og; bard . ,, ' 1 ~ di~aro®ds bosd'sd iaoc- rirng - ' .~ 4.0 , The a~ elariiy is SI 2- I1 ' ,awe~ge eo~or (I fljsu I x500.00 ,I , Oae F.aie~dd shaped,? x S gi+eea sue' aet s~ l;5 ~eLl~diaodonds pot~om~g eec pt+0uttd it. M~tt~g is 141st W'aigbt 4~~ geeats SS0.00 O~ 1,41ct PY~d ~ Ong g Z7 r+oon~d fU~ apt diamoe~ etI pr°°g sex mto rmg. Moaa6ag a~igbt 3.6gcams 550.00 AU ~o~m~ed at time of appraisal and gmde~ as mo~g6 pow Clold at 5900.00 + pQ at , Thy fnragc~i.ag Appraisal is mAde with the under:;ter~ciitig [hat the Appraisr;r sS~ume~ nu lir~biJity with rnRpes~ to any action that m ta~con on Iht: ba::is of this Appraisal. D "E '?~ ,}fir. vvv/ vv..r BARRY JAY .JEWELERS i60 s~ l~ra,e SPRIHt~LD, PA 191)64 (610) 3915 www.barwelerseo~rn 1~0 WSOIIt lT ]SAY [~l»1iI~N: This is to oe:ti~j- that we are eaegged io the jewtl~ ha~rinees, appraising di~umooo-ds. des, jewslr' ~d psec~,otiv a~ooa~ aEall ds~ipdo~s. We herewith certify that wo haw this dey carefully ex~uninod the following listed and dvsc~ribvd articles, the pmperry of: NAMT Ee~e of Mrs NLau~s {3) ~,nDx~ss e Wo ostimate the value a.~ listed tar iYSSucanee or other ptvpoac~a at the current retail value, excluding federal and other taxes. In making this Appraise: , we DO NOT agree to purchase or replace tho articles. ~ .~ y' i , . . ~ ~ ,.~ :.~ ~ , . k~BgCt ' ~ ~~ ~ ' ~ AiPP~!lIB~iB SALVE; ,1 I ' ' ' ' ' t' ~. ' :+0~~1 fall Art S ($ $,~~ 14 {~ ~' ~ . ' , ' .. , . .. ;. . ~I ,. One pe~tr of 14,ict yolio~r dsogte did c~ bas • • ' . Lever beck d~,n ~A ' tea' ~ 525:00 . '~ . . , Ode 18 iach~diamand Cat t~oPe cheom : Chia ~ 2.6 gc~s Oaa peer sbe~ed appears as a ameatald Pmt.:~ooe eppz+ooc 7aS Set is a 14kt doable wma~ box ;' All ages mauaeed at tine of tai and greet a~ m~o~omelog pernii Gold at 5900.00 + P~ oz with reFpact to any ~cti ~adc with t nasY h~ xRcter~' anuing twat we t~ppraiser assumes no nn the hHxix ~Tthiy Appraisal. i ~Q L WIC ZS 111rT ~~R~l~S~ ~ ~~ I~ ao a~f~ s Iv we slob. ~~. doh sa •y^~e vM'a ~t ls~. ~~~~e~^od~aM~~^~~~~e~Meae~eaf~~c~~~ioRR~sdsd~~as~~w^1^Ra ~~rso~~ss~ soood~ ~1e ~11~ ~EaAIr. aR~~r/ ~~ ~e rtMeoe~a~~~ 10 ~iie veaf~r~ s parMre irariio~w of ~eaeo^e sa Msw~r 1~ r~~.'s~M~ ~^I~w M~es~ see earesrAl~ ~ererl'. ~ ~ :-, r. r ~ ~ ti . :~ ~a~iire~ewal~lii~ev~~~~faiiss~iwelA a: ~ts~~~~~QSrss~~se~arwaY blur s listed r ~ ~ awe eai~ri~ i a~^s~ ds s~~r dMl~ a~k~l, ~ ~4~- ~ q~a~ s0~e r ^ta~~~i~ ara~ ~q be b^i! ~. V ailrs~~b~~ iepre^rre i^~r~e:a,~^erew ~ d re f~^Ii1e~i. ~otit rOd'~t aos^i~ se~aas so' vet*is ~ tip vs ase~e ~~.~ ~e rtsM~~ #won~ towee ~ t~~t i0r ~ios^^~s~~ N ,jB~L~Y' ~ ~ _• a ~rwree~e~ s^i ~st7~s pv;aav~^~^~' iel~ie wr4~e ~ atl ie •~ d 1~1 ~ ~i~i it ~ r.t iptilrso~ ~oec /~o~ssks ~s aoop~ btu. at ~^~e>r ~~~~sid ~ ~ Mi~s~i4s. •:i~ ws~r~ sc a^i®~rr lo~ir oE~ilie y~ot ~erds~esiwle~l~+Ile~IIR.'~~e~F~c~ :s~i~~aicgE~~st~~i~'~~~ioe~ Mtpiied . ~i ~Me ~ee•er~e~l~tsd~oii~~ ~ ~v>~.•M •~r/~ d~ ~>d:sw~w sti~ceas ss~ ~~>t ~ are to iwe ~opQ wre aNeo~ s ~+rd poterlow~l,~1 ~ per, ., +~~v-*e ~aEs~~+~li~et~ooo~+~r~~oKSdsp~'~4~ ~^1a~t~^~ Mao.s.v!' ~.e^~ '~L. Mbw~e its ~~ *t ~MS~d sf^^~l ee ~e~alt:~ae 4r~gowrl~ *~' ~aM1as s~o^a ~ ~~. ~~~i1~~ isrY rcrcasr~r~i~oa d~ q~^~R~wlMad ~~ a~l^~ ~R~~1' !ate ~ ~ pq~er . ~! ~trvs[ai4s, ~ a^e ~wr''~ssswir^^rr,r +~ir se~~w~r. IM~Mt~ ~ ie~~ ~ ~ p~Mr Ale, ~s~ie~~ ~lrl-~e~i ~~ rwe irs~ ~ro^!t dyair 1~'a ~ ~ ~e ~~ soMj ~ ~+~ _ IIt I~ocpq~~a~ll~~ •!~C ~dos3 ~ ap~ow~ a ~JI ~ w~ ~ ~~l~~ ~p tre ~giopt Tee ~e ^er. ~~ ~ ~wr s~~riy r~a~j i~ ~e~allw ~f ie ~^eare~t 1r~r o ie d IoR YL I.?~~l~~NS OF ~- ~ ~'ir~1L(~~'ICyN - [f~ ~[s s~e~tirc~iQd~y it~b ~~ i^~ai~a ~ ~~a~~ew~MSt 7lis~ art~~ dl~cv~re ig ~~~sar~l~~ a~s~~i'1'i~ +~ sM s a^~as^~e ~~t~siirt~ ~~ bdb,es~ea~4 ~rs~is,~ vlorv^e~ir r^~^s a:~ ~~ >r^t~p~j d1~~e /it~t i~ ala ~~ drr~ vs ~7^C~i~~ ~,~~ ~jc ~Ill~e virus caM~ot ~~ 1si~ sas~w~e~el~eG ~ ~Y~s~f~Irs~~.be*w~~~.~~^~tLL als GN >~ >!- ~. M~ ~i~ 1~1~!!'~8e~'dGrtsrtR~I'.IOs~ti~d~~a1 ~~-~7~ L REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARGARET M. MAUGANS SCHEDULE F JOINTLY OWNED PROPERTY FILE NUMBER 21-08-1271 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. ELISSAVETT MIHMET 1136 SNAPPERS DAM ROAp MOTHER !LANDISVILLE, PA 17539 B' SONYA BOHMANN 266 ROLLING ROAD SISTER :SPRINGFIELD, PA 19064 C. _. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH GEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST ~~ A. 02/28/91 .,.. ,_ ACCOUNT N0.12930 WITH WHEATLAND FEDERAL CREDIT UNION 10,723.33 .17 1,787.22 `total asset value date of death $10,723.33; 3 joint tenants WRS .decedent's interest is 33% _ $3,574.44; $1,787.22 to each tenant 1 • B 02128/91 SAME AS ABOVE 10,723.33 .17 1, 787.22 TOTAL (Also enter on line 6, Recapitulation) $ 3,574.44 (If more space is needed, insert additional sheets of the same size) Wheatland FEDERAL CREDIT UNION June 10, 2009 Linda A. Clotfelter, Atty. 5021 E. Trindle Road, Suite 100 Mechanicsburg, PA 17050 Re: Estate of Margaret Maugans/Mihmet Account #12930 Dear Ms. Clotfelter: The above referenced person was a joint member on an account with her mother, Elissavett IVi~hmet and slater, Sonya Bohmann that was established February 28, 1991. The account was closed October 21, 2008 by Elissavett Mihmet. The funds in the account at the time of death were $5.00 in the savings account and a total of $10,718.33 in a five year certificate of deposit. If you need any additional information please feel free to contact me. Sincerely, C~ June Wintersteen Operations Manager 717-898-7673 Ext. 141 ,June o,wheatlandcu.c©m Main Officer Greenfield Branch: Elizabethtown Branch: Ephrata Branch: 611 Centecarille Road 555 Greenfield Road 10 Schwanger Road 36 E. Main Street Lancaster, PA 17601 Lancaster, PA 17601 Elizabethtown, PA 17022 Ephrata, PA 17522 Phone: (717) 898-7673 Phone: (717) 393-0759 Phone: (717) 361-1066 Phone: (717) 738-2133 www.wheatlandcu.com TTS: 898-9497 Free 24-hour Audio Response System REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER MARGARET M. MAUGANS 21-08-1271 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. :LIFE INSURANCE POLICY WITH MET LIFE - $114 000.00 TO NAMED , BENEFICIARY, ELISSAVETT MIHMET, HER MOTHER 114,000.00 100 100.00 0.00 2. PENSION ACCOUNT NUMBER XXXX8034 WITH VERIZON - $20 2$3 40 , . TO NAMED BENEFICIARY DOUGLAS MAUGANS, HER HUSBAND 20,283.40 100 100.00 0.00 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~ILE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MARGARETS M. MAUGANS 21-08-1271 Debts of decedent must be reported on Schedule L ITEM __ - NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 ~ MALPEZZI FUNERAL HOME -funeral expenses 7,996.42 _. 2. CHESTNUT HILL CEMETERY -bill for plot and internment 2,000.00 _ __ 3. `GINGRICH MEMORIALS -bill for headstone 6,400.00 B. ADMINISTRATIVE COSTS: 1. 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: ._. 2. Attorney Fees 3 685.56 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant: _ __ _ __ SVeet Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 307.00 5. Accountant's Fees 200.00 6. Tax Return Preparer's Fees __ ~. CUMBERLAND COUNTY LAW JOURNAL -estate advertisement fee 75.00 s. THE PATRIOT NEWS -estate advertisement fee 204.44 s. ROBERT ENSMINGER -fee for real and personal property appraisals 400.00 10. REGISTER OF WILLS, CUMBERLAND COUNTY -filing fee for Pennsylvania Inheritance Tax Return 15.00 __ 11 • ORPHAN'S COURT, CUMBERLAND COUNTY -filing fee for Family Settlement Agreement 20.00 TOTAL (Also enter on line 9, Recapitulation) $ 21,303.42 (If more space is needed, insert additional sheets of the same size) RE>>-2512 EX+ (12-CAS) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER MARGARET M. MAUGANS 21-08-1271 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. MORTGAGE LOAN ON PRIMARY RESIDENCE -Chase Home Finance Loan No. 1179056502 94,070.31 -date of death principal balance due $94,070.31- payments $966.60 per month 2. 'PSECU VISA LOAN -share 9 on PSECU account xxxxx0432 70.00 ' 3. CHASE HOME FINANCIAL -mortgage payment due on decedient's personal residence 9fi5.60 4. PP&L -electric bill due for decedent's personal residence gg,g6 5. PROGRESSIVE INSURANCE -insurance bill due 87.02 6. VERIZON -telephone and cable bill for personal residence 108.03 7. UNITED WATER PENNSYLVANIA -water bills for personal residence .......... . - 33.46 8. CAMP HILL EMERGENCY PHYSICIANS -medical bill 20.00 9. FULTON BANK -credit card bill 312.58 10. `.VISION FINANCIAL FOR BILL ME LATER -bill for credit account xxxxxxxxxxxx3496 350.fi9 REV-1513 EX•t• l11-08) ~ ~ pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER MARGARET M. MAUGANS 21-08-1271 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRE55 OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 911b (a) (1.2).] 1. DOUGLAS L. MAUGANS SPOUSE 93438.41 .2202 Spring Run Drive, Mechanicsburg, PA 17055 (Per Family Settlement Agreement; intestacy laws and joint tenancy) 2. ELISSAVETT MIHMET MOTHER 4058.22 1136 Snappers Dam Road, Landisville, PA 17539 (Per Family Settlement Agreement; intestacy laws and joint tenancy) 3. SONYA BOHMANN SISTER 1787.22 __ __ .266 Rolling Road, Springfield, PA 19064 (Joint tenant with rights of survivorship) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. 8. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, insert additional sheets of the same size. .F A MI L~r' SETT'L EMENT li,l~'D T~'f NAL RELEASI; Y1V TIfE ESI'A'T.E QF MARGARET 1VI. MAUCTANti KN()V[r ALL MEN B~' THESE PRk:Sk:N'['S; THAT ~'~HEREAS, Margaret ~, Mauganq, late of the Upper Alien 'I'nw-nghip, Cumberland County, Pennsyl~fania, deceased, died nn October 15, 2008, intestate.. . WHEREAS, setters of Administration were granted to Douglas Maugans, on L~er.enther 22, 2008, w7t1t same har•ing hen f leci in Gtrrnberland County, 1`'ennsylvania, to Estate ~To. ? I- q8-1.271; ~'~r.Hl~:REAS, the said administrator has gathered die assets of the estate of the said ;leceden.t artd the assets consist cif real property and personal property to a total valve of $213,86ta.99, as set forth in Exhibit. "A", which is a statement of account of the said administrat.c~r, and~which is attached hereto and made a part hereof, and marked Exhibit "A"; ~ti'HEREAS, the debts and deductions amo~utt io $I17,790.07, 1ea-~•iitg a balance for distribution of T96,076.91, also as set forth in the statement of the said administrator, which is attached hereto and made a part hereof, and marked F,xlubit "13"; NC)~~4~ Ti~EREFt~I2E, KNC3~'tF ~'E, that ~Je, Uouglas Maugans and Elissavett N. l~fihmet, being the heirs of the said decedent, and being tlt® indi~•iduals entitled to ittlterit under the Pennsylvania intestacy la~v, do hereby aeknc~wtedge that vre 1tAve this day had and receiL•ect from tine aforesaid administarator, in lull satisfaction and payment of all sum or sums of money, legacies, bequests, and clcvises as are giti•en, devisad and baqueathed to us by the ini.cst~cy la~i-s, anal .$s per the express agx•eernent of the heizR, which amount we have received this day, and which is the amount set opposite qur names in~ the table and schedule of distribution in said statement attached hereto and marked Exhihit "C' ; AI'3ll, we do hereby stipuIal.4 that in order to atiroid the expense and time invalti•ed in the filing of a formal account acid schedule of distribution, we agree that no account is raeeessary and ~r~e herebyy agree and consent ko distribution being made «•ithout the filing of an account and schedule of distribution, the same to be t~~ith the same force and effect as if it had been flied a.nd confirmed by` the Qrplian's C'.oui•t .Division of the Court of Common Pleas of Cumber~lartd ~~ Ouhty. 1'IIEREFORF, ~~-e do hereby remise, release, quitclaim and fore~•e~~ discharge tlu said atlntinistrator, his heirs, executors, admutistrators and assigns, of and fx'om the said estate and from all acttc:ms, ~ suits, payments, .accounts, reckQning4, claims and demands whatsoever, touching upon the estate of said decedent, and ~ti-e do futtitcr het~eby cati•enant atzd agree that we ~vili contribute m}~ share of the saints to satisf~° any and all clr~uns, clen~ands, shits, or causes of action which may be successfully' prosecuted against the said estate or tl~e aforesaid ntlnunistrator aA.ec- the signing, sealing and deli~~ery of this .family settlement agreenieiit and filial reie~se. IN I"CN•ESS '~~'HEI2EUF, tv~ have hcreuutc~ set rtiy hand and sc:ai this ,/~~~yday of , 2449. CU14f11'iC7NbVEALTH C7F PENNSI'LVANIA- . SS CUUNTY 4F 4lJ~iBERLANU ~ .~ On thiq ~ ~~~'~ day of _~~:c~-,,i • • _',• .200, ~ before me, the ru~dtrsigned c~f'C~ctt-, pcrsonally appeared Dt?UCLAS L. MAT3UANS, known to the {or satisfactorily proven} tc~ be the individuals a=hose name is subseribec! to the foregoing itistnintent, :utd acknowledged that he executed tiie same for the purpnaes therein contained. IN ~~'ITN'ESS R'I~i UNQIA ~- CL~f hi0fi~t~ ~~'~ Ml~AMOEN ; C~MI i:~AY F, I h~reunta set tnv .hand end official seal. .TIi OF PENNS'~'L~~~A,N1A CUU NT•1' OF .. No y ~'ub#te ~ (SEAL SS Un this ~ ~ •_ da~• of ,~ ,_•„_, ZU49, bef"are tiic, the undersigned ofl"tcer, personally appcAred EL,ISSAti~ETT N. 1~ilkl~~~iET; knr~«m tc~ ~mc (c~~• satisfactorily pro~•en) to be the indi~•idt-al ~~~hose Warne is subscribed to the fot~going insttuntent, end acJno~~ledged th~it she executed the same far the ~putpases thcrein~c;aniained. IN ~~~I"FN>/SS ~~~Ill{.;KFQk, I hereunto set rrry hand and al'Eiciai seal. ~Alak3i7?~}!'!'~f81~~~~i Q~ p~3ff~~~~~'~~~s~. Gads g';,~51~' .f~~i~~ i ~Vi[~~~~7 ~6a~~~iCk~i~i~.~~'~4d4~`~ .-.~~~ Not<•tr~r Pu ~lic (SI;:.Ai.,) 1~TITNIrSSF S: . LAST AND FINAL ACCOUNT OF THE ES'CAT E OF MARGARET M. MAUGANS LATE [~F UPPER ALt,EN `TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA DATE O~~` DEA'TI~: ()C;TOBER 1S, 2U08 PRTNCt~PAL ACCOt)NT Bjr~ ,. Your Accountants charge themselves with the following: ~.eal 1'ronerty 1 Personal Residence situate at 2202 Spring Run Drive, Mechanicsburg, PA 17055; Tax Parcel I.D. 42-29-2454-129 Date of death appraised value: $ ] 99,(}00.00 Mortbage with Chase Hame Finance balance due $94,Q70.31 14/ [ 512008 Pe~onal Proberty 1 PSECIJ Account No. xxxxxx0432. Date of death values: Savings (S1) $5.03 with $0.00 accrued interest Checking (S4} $1,570.29 with $0.05 accrued interest Money Market (S7) $5,OSS.I~b with $l .07 accrued interest Date of death total value $b,b33.48; Interest accrued $1.12. 2 2000 Saturn SC ViN IG$3W52R5YYb59677. Date of death value $2,150.0 per Kelly Blue Hoak, 3 Miscellaneous Victorian ChristnQas ornaments. Date of death value $40.00 per appraisal. 4 Tea set. Bate of death value $50.00 per appraisal. 5 Night stands (2). Date of death value $+f~0.40 per appraisal. 6 Premarital household goods and furnishings. Date of death value $3,075.00 per appraisal. 7 Precious Moments figurine collection with curio cabinet. Date of death value $1,004.00 per appraisal . 8 Vernon corporate profit sharing payments of $307.08 and $429.31. 9 Miscellaneous pieces of jewelry. Date of death value $1,121.d(} per appraisal. 'T(~TAi, P12INCIPAL AF.BITS: F7~HIBIT "A" 199,000.00 $ 6,534.60 $ 2, ] 50.00 $ 40.00 $ SOHO ~ ~Q.a0 ~ 3,075.00 $ I,000.UO $ 736.39 $ i,121.0f} S 213,8bb.99 r: ~ n Ts Your Accountants ask credit for payments made from Principal Account as follows: Ucscrintion Amoun 1. Malpezzi Funderal Home, lnc. -- funeral expenses $ 7,996.42 2. C,aw Firrq of Linda A. Clotfelter --professional fees for $ 3,b85.5b estate administration 3. Law Firm of Linda A. Clotfelter -~ reimbursement of $ 75.00 estate advertisement fees to Cumberland Law Journal 4. l.,aw Firm of Linda A. Clotfelter - reimbursement of $ 204.44 estate advertisoment fees to The Patriot Mews 5. i~uglas Maugans - reimbursemerrt for administrative $ 307.00 expenses of estate 6. Chase Horne Financial -mortgage payment due an $ 9b5.60 decedent's personal residence 7. t'PdrL -electric bill due on decedent's personal $ 98.y6 residence 8. 1'SECU -bill far decedcrrt's visa loan balance due $ 70.00 9. Progressive Insurance -insurance for automobile $ 87.02 10. Veri7.on -telephone and cable bill $ 108.03 i l . United Water Pennsylvania -- water bill for personal $ 24.68 residence 12. Camp Hill Emergency Physicians --.medical bill $ 20.00 13. Fulton Bank -~ credit +~;ard bill $ 312.58 l4. United Water Pennsylvania -- utility bill $ 8.78 15. Chestnut i-iill Cemetery ~ bill for plot and internment $ 2,000.00 lb. Camp Hill Emergency Physicians - rn~iical bill ~ 370.00 1 ?. Vision Financial for Bill Me Later, Inc. --bill far credit $ 350.69 account 5t)4990202646349b 18. ~ Dukes Tax Service -fee for professional accounting $ , 200.00 services for final tax return l 9. Gingrich Memorials -bill for headstone $ 5,400.U0 2q. Chase Home Financial mortgage principal balance due $ 94,07Q31 21. Robert Ensminger -fee for real and personal properly S 400.0{} appraisals for estate 22. Register of Wills, Cumberland County ~- filing fee far $ 15.UU Pennsylvania Inheritance Tax Return 23. C}rphan's Court, Cumberland County -filing fee for $ 2Q•j~} Family Settlement Agreement TOTA.t..: S 117,790,07 REt'.Ai'jT LATI N Principal Debits $ 213,866.99 Minus: {A) Administrative Expenses & taxes paid $ 21,303.42 {B) Last Debts of Decedent ~,,.9b 48 .b SUBTOTAL: L$ 117,'j90.07~ TOTAL BALANG'E OF ESTATE ASSETS S 9b,076.92 AVAii,ABI,E FOR DISTRIBUTION i+;XHIBY~' "13" Jd11V'~C R~PERTY AIYD PION-PKC)BATE PRQPERTY Sri io .Treatment A. B. C. n. E Commerce Bank checking account number xxxxx803~. Date of death value $i9S.77. Joint owner: Douglas Maugans joint tenant with rights of survivorship Wheatland Federal Credit Zlnion account number xx930 (savings and Cn) date of death totaa value $10,723.33 Uecedent's interest $3,574.44 Joint owners: Elissavett Mihmet and Sonya Hohmann Joint tenants with rights of survivorship Miscellaneous household goods and furnishings jointly owned as tenants by the entireties with Ik~uglas L. Maugans, spouse Pension with Verizon F~enefits Center Pension account number xxxxxx8034 Date of death value $20,283.40 Douglas L. Maugans named beneficiary Life Inseuance Policy through Met Life Policy proceeds $114,000.00 Elissavett Mihmet named beneficiary By operation of law, decedent's ownership interest passed to surviving tenant on date of death By operation of law, decedent's ownership interest passed to surviving tenants on date of death By operation of Iaw, decedent's ownership interest passed to surviving tenant on date of death Distributed to named beneficiary Distributed to named beneficiary ~ ~ . ~ PROPt~k~D DI~TRIB~ j~~N `~~I ~ ^ The Personal Representative proposes distribution of the Total C3alance for Distribution to the ' following heirs as described: H DOUCrLAS L. M AUGANS (spouse) 2202 Spring Run Drive Mechanicsburg, PA 17055 STEMS UiS1 Ott, ~LTTED: Personal Residence 2202 Spring Run Drive Mechanicsburg, PA 17055 PSE;CtJ Account No. xxx4432 2000 Saturn SC Premarital household goods and furnishings Verizon corporate profit sharing payments of $307,08 and $429, 31. TI~TAI. V,~LUE: $ 117,52.5.b8 ELISSAVL`!"i" N. MiI-1MET (mother) Miscellaneous Victorian 1136 Snappers Dam Road Christmas ornaments Landisville, P.A 1753 Tea set Night stands (2) Precious Moments figurine collection with curio cabinet Miscellaneous pieces of jewelry E~CHIRIT C $ 2,271.00