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HomeMy WebLinkAbout11-06-09 (3)F 15056041125 REV-1500 ~ (06-05) , OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN " Po sox 28oso1 2 1 0 9 0 0 3 9 1 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Socal Security Number Date of Death Date of Birth 1 7 4 0 5 0 7 4 1 0 3 3 0 2 0 0 9 1 2 2 2 1 9 1 6 Decedent's Last Name S P E R O W Suffix Decedent's First Name H I L D A (If Applicable) Errter Surviving Spouse's Information Below Spouse's Last Name Suffoc Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER QF WILLS State ZIP Code 1.Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death pnorto 12-13.82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal EStat@ Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11.. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. p) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SiIOULD BE DIRECTED T0: Name Daytime Telephone Number H A R O L D S I R W I N I I I 7 1 7 2 3 6 0 9 0 Firm Name (If Applicable) I R W I N L A W O F F I C E First line of address 6 4 S O U T H P I T T S T R E E T Second line of address City or Post Office C A R L I S L E MI 0 MI 3 t "~:3 ~~ ~ ",.~ rr•', ~ =:~.; ~ ~ ^'~ ~.'~ Q ~~ P A 1 7 0 1 3 Correspondent's e-mail address:lrwln/awolllce~mallcom Under penalfies of perjury, I declare that I have examined this return, inducting accompanying schedules and statertlenls, and tD the best of!my Inowledge and belief, i< a true, coned and complete. Declaration of preperer other than the personal representative is based on all information of which preparer has ctm knowledge. SI RE OF PE SPO IBLE FOR FILING RETURN DATE ,~.~ 11/ /2009 A DRESS 318 ARLAND DRIVE CARLI E PA 17013 SI E OF PR O THAN REPRESENTATNE DATE e 11/x" /2009 64 SOUTH PIT'I'`STRF,~T . v- 15056041125 CARLISLE PLEASE USE ORIGINAL FORM ONLY Sidle 1 PA 17013 15056041125 15056042126 0 0 0 4. Mortgages 8~ Notes Receivable (Schedule D) ........................ 4. 6 9 7 8 3 2 6 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointry Owned Property (Schedule ~ ^ Separate Billing Requested ....... 8. 2 6 6 6 4 4 2 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property ested Billi R ~ S t 7 0 0 0 ....... equ ng epara e (Schedule G) . 8. Total Gross Assets (total Lines 1-7) .............. 8. 2 5 1 4 4 7 6 8 REV-1500 EX Decedent's Social Security Number ~ecedenrs Name: H I L DA 0. S PEROW 1 7 4 O 5 0 7 4 1 RECAPITULATION 1 5 5 0 0 0 0 0 ..................................... 1. Real estate (Schedule A) 1. 0 0 0 2. Stocks and Bonds (Schedule B) .................................. 2• 0 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 9 2 2 3 4 9 2 4 ....... 9. Funeral Expenses & Administrative Costs (Schedule H) ........ . . 6 7 0 1 10. Debts of Decedent, Mo a e Liabilit'~es, S Liens Schedule I ~'t9 9 ( ) ... 10. ......... 2 2 4 1 6 2 5 11. Total Deductions (total Lines 9& 10) .................. ........ . 11. 12. Net Value of Estate (Line 8 minus Line 11) ................ ........ . 12. 2 2 9 0 3 1 4 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J) ......... ......... 13• 2 2 9 0 3 1 4 3 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 2 2 9 0 3 1 4 3 15 1 0 3 0 6 4 1 (a)(1.2) X •045 . 16. Amount of Line 14 taxable 0 0 0 0 0 0 at lineal rate X .045 16 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT y 15056042126 Side 2 1 0 3 0 6 4 1 D 15056042126 J 2EV-1500 IX. Page 3 D'ecedent's Complete Address: File Number 00391 DECEDENTS NAME iNILDA O. SPEROW STREET ADDRESS 318 eARLAND DRIVE COY CARUB~ STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenafty if applicable D. Interest E. Penalty 4. 9,430.38 497.39 ff 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. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 5. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (4) 0.00 358.84 (5A) (5g) 358.64 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPaIATE 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 fife of either payments, benefits or care? ....................................................... 2. ff death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate oonsideration? ....................................................................................... 3. Did decedent own an'irt trust for' or payable upon death bank arx:ount or security at his or her death? ..:...... 4. Did decedent own an Individual Retirement Aa:ount, annuity, or other non-probate property which contains a benefiaary 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) peroent [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) peroent [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 ff the surviving spouse is the only benefiaary. Fa dates ~ death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased childtwenty-one years of age or younger at death tQ or for the use of a natdral parent, an adoptive parent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries 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 taoc 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 der dent, whether by blood or adoption. (1) 10,306 41 Total Credits (A + B + C) (2) 9,947.77 Total InteresUPenalty (D + E) (3) 0.00 (5) REV-1502 EJ4+ (6-98) SCHEDULE A CDMNDNVVEALTFI OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NILDA O, tSPEROW 00391 AN real propeAy owned e0lehl or ae a tsnard in common moat be reported at hair mariurt value. Fair market value is defined es the price at whidr properly would be exchanged between a witting buyer and a willing seller, neither being compelled to buy or sell, troth having reasonable knowledge of the relevant fads. Real which ie ~ovmsd with M of survivorehi must be dktck»ed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NO113E AND LOT AT 318 OAKLAND DRIVE, 6'ARLISLE, PA 170'13 1'~~ ~ Value based on appnlsa/ attached as Exh/blt'B" TOTAL (Also enter on line 1, Recapitulation) ~ S !55,000.00 Ilf more space is needed, krsert additional streets of the same size) REV-1503 EX + (8-98) scH~ov~~ s COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NILDA O. SPEROW 00?91 All properly jointly-owned with right of survivorship must be dlecbeed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE ~ ~ e ~ . ~ s TOTAL (Also enter on line 2, Recapitulation) ~ i (If more space is needed, irreert additional sheets of the same size) 0.00 REV-1504 EX + (8-98) COMMONWFJILTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY•HELD CORPORATION, PARTNERSHIP OR SOLE•PROPRIETORSHIP ESTATE OF FILE NUMBER HILDw o, sPEROW 00391 Schedule G1 or G2 (induding ad supporting infomiatan) must be attached for each dos~y-held oorporatioNpartnershipinterest ofthe decedent, other than a sole-proprietorship. See irlsUr>dions for the supportlng inforrnatlon to be submilbd for sole~proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulatipn) ~ i 0.00 (If more space is rreeQed, insert additlonal sheets of ttre same size) R~1/-1507 EX + (&98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES ~ NOTES RECEIVABLE ESTATE OF FILE NUMBER NILDA O, sPEROW 00391 All property jointly-0wned with the right of survivorship must be discbssd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE ~ ~ if s 6 a TOTAL Also enter on line 4, R 'tulatign S 0.00 (If more space is needed, insert additional sheets of the same sine) REV-1508 EX + (6-9e) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8c M~~7C. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER N/LDA O. SPEROW 00391 Indude the proceeds of litigation and the date the proceeds were received by the estab. All property jointly-owned with ripM of survivorship must be di:cbsed on Schedub F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M/S~ NOI/SENOLD OOODS 1,000.00 2. M a T SANK 40,161.87 Bnokere8e Account No. AZC-039361 (Cash, MOney Funds, and FD/C Depos/ts) Value based on statement attached as Exh/bk °C° 3. M d. T BANK 11,715.65 Checlcing Account No. 4237 Value based on statement attached as Exh/bk "D" 4. M d. T BANK 16,257.94 CO No. 31003911169504 and CD No. 31003920248240 Value based on statement attached as Exh/bk "E" ~ STATE FARM FIRE AND CASULTIr COMPANY 848,00 Refiund o/ Unearned Nazand Insurence Prem/um r r a r TOTAL (Also enter on line 5, Recapitulation) ~ S (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (8-98) SCHEDlJLE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER H/LDA O. SPEROW 00391 M an asset was made joint within one year of the decedent's date of death, it must be reported an Schedule G. SURVMNG JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. BONNIE /MARK SPEROW 318 OAKLAND DRIVE CARLISLE PA !7013 CHILDREN B C JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF OECD'S INTEREST DATE CF DEATH VALUE OF DECEDENTS INTERESI 1. A. 218106' SOVERE/ON BANK 31,43!.!1 SO 15,71956 Money Market Account No. 1671015126 Value based on statement attached as Exh/b/t "F' 2. A. 2/8106 SOVERE/ON BANK 6,000.00 S0. 3,000 00 CD No. 1675208225 Value based on statement attached as Exhlb/t "t=' 3. A. 218106 SOVER/ON BANK 254.02 50. 127.01 Checkln~ Account No. 82891029348 Value based on Statement attached as Exhlb/t "O° 4. A. 3/7/06 SOVEREIGN BANK 5,01910 50. 2,509 5S Account No. 2895366439 Value based on Not/ce attached as Exh/Wt "H" S. A. 3/7106 SOVEREIGN BANK 10,624.60 S0. 5,312.30 Account No. 2895166102 Va/us based on Statemnent attached as Exh/blt °I" a ~ TOTAL (Also enter on line 6, I~ecapftulation) S 26,664A2 (I(more space La needed, insert additional sheets of the same size) REV-1510 E)C + (e-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER NILDA O. aPEROW 00391 Ths schedule must be completed and filed if the answer th any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY rKxuoEn+Erw~oFn+Em~we~,nieRaaAno~ePTOOECmart~wo ~~T~~TATUCHACOPYOFTIiEDE®FORFiEALEBTATE DATE OF DEATH VALUE OF ASSET 960E DECD'S INTEREST EXCLUSION QFAPPLMd1BlE) TAXABLE VALUE 1. NONE s 0.00 s 000 s , TOTAL (Also enter on Iine 7 Recapitulation) ~ i; O 00 (tf mae space is needed, insert additional streets of the same size) REV-1511 EX + (12-99) '` SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES St INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER H/LDA O. SPEROW 00?9! Dent: of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. NOFFNAN-BOTH FUNERAL HOME a CREMTORI~, INC. -Funeral Expenses 2,176 42 2. OS/R/S HOLDING OF PA, INC. -Burial and Monument 1,650.00 B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative (s) Soaal Security Number(suEIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: y, Attorney Fees IRW/N LAW OFFICE 12,000.00 3. Famtiy F~cemptan: (If deoedenCs address is not the same as daimaM's, attach explanation) 200,00 , Claimant BONNIE L. SPEROW and NARK C. SPEROW Street Address 218 OAKLAND DRIVE Chy CARLISLE g~ PA Zip 17015 Relatbnship of Claimant to Decedent CHILDREN 4. probate Fees CUMBERLAND COUNTtf REGISTER OF WILLS ~ 890,00 Probate and t11/ng o/ Inventory and appralsement 5. AocountanCs Fees 6. Taut Return Preparers Fees 7. STATE FARM INSURANCE -Homeowner's insurance Prem/um 810.00 8 STEVEN W. BARRETT REAL ESTATE AND APPRAISAL SERVICE -Real Estate Appraisal 325.00 9 CARLISLE BOROUGH TAX ACCOUNT -Real Estate Taxes 862.77 10. PP6L - E/acMc Bills 401.25 ! 1. CARLISLE BOROUGH -Water BUl 233.80 s ' s TOTAL (Also enter on line 9, Recapitulation) S 2 s4aZr (If more space is needed, hrsert additional sheets of the same size) REV-1512 ~J(+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE NUMBER NILDA O. 3PEROW 00391 Report debb incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CARLISLE HMA PNSI7CIANS M/WA~iEMENT 87 01 Medlca/ BIII TOTAL (Also enter on line 10, Recapitulation) I ; 67.01 (If more space is needed, Insert add+tional shaels of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER N/LDA O, sPEROW 00391 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Tru:tee(a) OF ESTATE I TAXABLE DISTRIBUTIONS [include ~ spousal distributions, and transfers under Sec.9116 a 1. ] 1. BONNIE L. SPEROW Lineal 318 Garland Drive SO% Res/due Carlisle, PA 17013 2. MARK C. SPEROW Lineal 318 Garland Drive 6i0% Res/due Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON 6tEV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. NONE 000 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE r s 6 000 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S ~ 00 (If more space is needed, insert additional sheets of the same size) LAST WILL AHD TESTAMENT I, HILDA S. SPEROW, of Carlisle, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative - expenses as soon as: convenient after my decease. I direct that all inheritance taxes imposed ~~ or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my children, Bonnie Lynne Sperow and Mark Charles Sperow, share and share alike, or the - survivor thereof. 4. In the event that neither of my children survives me by a period of sixty (60) days, then my estate I give, devise and bequeath to Colleen J. Pletan of Winter Haven FL and Lloyd E. Stambaugh of Brooksville FL, share and share alike, or the survivor thereof. 5. I nominate and appoint Bonnie Lynne Sperow and Mark Charles Sperow to be the co- personal representatives of my estate, to serve without bond. 6. I suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 6~' day of August, 2007. X ~~~~ S L HILDA SPEROW Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDtiMENT AND AFFIDAVIT WE, HILDA S. SPEROW, SARAH A. HARDESTY and JANE E. ADAMS, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly ' swom, 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 purpose. herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. x r HILDA S. SPEROW COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: Subscribed, swom to and acknowledged before me by HILDA S. SPEROW, the testatrix herein, and subscribed and swom to before me by SARAH A. HARDESTY and JANE E. ADAMS, witnesses, this ~'"~`day of August, 2007. colrn~lorlwEnLTlloFr>aurlsnvAN1A Notary Public N(Yi'ARLAL SEAL Harold S. Irwin lii, F.sq, Notary Public (~rliale, Gltmberland County M oamon ~ 06,2011 Alternate heirs for Hilda Sperow Colleen J. Pletan 6458 NE Holly Bevy Rd Winter Haven FL 33881 Lloyd E. Stambaugh 16113 Brookridge Blvd Brooksville FI 34613 • S. W. Barrett Resl Estate d~ Appraisal Services FNe No. APPRAISAL OF LOCATED AT: 318 Garland Drive Carlisle, PA 17013 CLIENT: Harold S. Irwin, III 64. South Pitt Street Carlisle, PA 17013 AS OF: March 30, 2009 av. • S. W. Barrett Real Estate ~ Appraisal Services No. 06/02/2009 Hsrold S. Irwin, III 64 South Pitt Street Carlisle, PA 17013 ° File Number: 09-0223 In accordance with your request, I have appraised the real property at: 318 Garland Drive Carlisle, PA 17013 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as unproved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of March 30, 2009 is: 5155,000 One Hundred Fifty-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted, Cassandra J. Crockett PA Certined Residerrtial Real Estate Appraiser • ~ Residential Appraisal Report FIeNO. 09-0zz3 The purpose of tltis appraisal report is to provide the client widr a aedible opkrbn of the deimed vakre of the subject property, given the interred use of the appraisal. of b Analysis of prior sale or transfer history of the subject property (and comparable sales, if applirstble) Offerings, options and contracts as of the eMectlve date of the appraisal GrovAtr ^ Repid Neighborhood Boundaries on the south by A _ Neighbodtood l~scriplbn Market Condtlans (inchlding support for the alwve corlcktsions) Is the highest and best use of the subject property as Improved (or as proposed per plans and speciAcatlons) the present use? ~X JYes U No If No, deslxgle. -- ~.w,w__ -..- n..w,i.. rw... iw..writii Yubiie [lflurrd~rrritul AM.tite lnlM'evMeeeM._.TVew Pub11C Privde = elearic X 200 am water X street Ati k X _ Gas sewer X None -- - srtecomments There are no a rent adverse easements encroachments Or otfier adverse conditions. units D One~i)ne-wAoc. unit Corxxeoe slab cre,M foundetlon waNs __ BIoCk/Avg -__ Fbors Ca n Av # of stodes One X Fun Basement ~artlal Baserrlent Etdedor waNs Vinyl/A-O wags IUAv -- Typs_~Det ^Att. ^s-oetlEndurrit ~BasertrentArea 1200 sq.RTRootsurface 8hi~t~ils/Ayg Tr_krdPbrish__ WoocUAv~ ____ ©F.xisting ^ Proposed ^ Under Carlst. ~ Basemem Frnislt 50 % ~ Gubers & Dow~srr outs Aluminum/A-G Design(style)_B level ~ X^OutsideF-nbYlExit ^SumpPump ~7ype _- DblHnglAvg _ t3alh Boor _-_ VI11yUCarplAvg BatirWairtscot TiiNFbrgls/Ayg - - Year Buhl 1872 Etiectlve Age (Yrs] 1.5-20 __ Attlt: I^None_-- X Dro stair starts - - pinto Garage rStwm SashMnsulaaed 8tornt/Avg _ - ~ _ Lsaeens_ -- Yes/Av~ --- ___ --~FkaWI~QFWAI^HW__LLTRadierd_ Ame_nitles ----_ Woodsbve(s# Otlter Fuel Heat um X fare s # 1 Fence Car None X ofwe+~ _# of cars _ 2 aNrw}!ny Surface As halt X # of Cars 2 Floor __ Scuttle _.... ___ X Central Air Conditloni X PBUolOedc Patio X Porch tt # Of Cars Residential Appraisal Report File No. 09-0Z23 . FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 =318 Garland Drive Address Carlisle 17013 123 Garland Drive Carlfsie 17013 712 Belvedere Street 220 Candlelite Drive Carlisle 17013 CaHisle 17013 jroxim to sub Sale Price S sale Pricerrross Ltv. Area 3 0.00 . n Daffi sour s verification sour s 0.27 MI E S 166 500 s 158.57 . tt MuW-list Courthouse Records 0.38 MI WNW 2.7 MI NNW i 160 000 S 149 900 a 119.05 . R a 108.47 . n Muttidist Multi-list Courthouse RecoMs Courthouse Records VALUE ADJUSTMENTS DESCRIPTION sale or Financing Concessbns Dg~ ~ SaMlfime t.ocaaon Suburban DESCRIPTION CIsg.CstsNA DOM 49 6108 Suburban - S -2,000 DESCR~TION None, Conv DOM 5 9108 Suburban • = DESCRIPTION Clsg.CstftllConv DOM 243 6108 Subu n ' s -3,000 LeacehokllFee Sim le Fee Sim le site - Lot/Av .40 View Residential Fee Sim Is LOt/Av .2 Residential Fee Sim Is Lot/Av .3 Residential Fee Si le Lot/Av .34 Residential ce ~ n Bi-level Quay of Constn~cUon Avers a newel a 37 Yre ConCition Averse Above Grade reel same Room Count 6 3 1.5 Ranch Avers a 53 Yre Su rior 10% Taw aetle 6 3 1 16 650 1000 Ranch Avers a 37 Yre Su rior 10°k TaW eetle 6 3 1 F2H Bi-level. Avers 35 Yre -16 000 Avers roW Beeai -1 000 6 3 2 1 000 Gross ' ' Area30.00 1 288 . ft. Basemem & Finished Partial Bsmt/ Rooms Below Grade Famil RmlDen Functional Averse Heatin HPlCA 1 050 . iL Full Bsmtl .5 Bath Averse OFHAICA 7140 -2,500 3000 1344 . ti. Full Bsmt/ Unfinished Averse GFHAICA -1680 1 382 . it. -2,500 Partial Bsmtl 4000 Fam 1.5 Bath Avers EBB/CA- -2 820 -1 000 Ener Efficient Items iral rt 2 C I rl. Gar. PorchlPatiolDeck Enclsd.Porchl T ical 1 Car Gera e Porch/FP 5 000 1500 T iwal 2 Car tiara Porchl2 FP's T caF 0 1 C I rl. Gar. 1 000 Porch/1~atiolFP 5 000 1000 PorctUPatiolFP NetAd'usfineM + X - S 3 510 + X - 3 16180 + X - 3 1 820 Adjusted Sale Price of Com sties sum of Sales CO -icon roach All rao NetAdj. -2.1 % Gio~ 23.3% S 162 990 m ties are similar in utili NetAdj. -10.1 % Net Adj. -1.2% Gross 16.4% S 143 820 Gross 9.2% S 148 080 and location to the sub ro a verified closed sales are within the Carlisle school distri and are the best cu available. Limited sales of bi-lev homes in sub ecYs value range have recently occurred. requiring an expanded ssach . Fourth sale added as additional data. Excess acres e adjusted at;10,000 per acre Adjusted range of value is;143,000 to;164,000. side value Commerts Site value from current assessmerrt data and recent local land sales. -- ESTIMATED REPRODUCTION OR REPLACEMENT COST NE1N OPINION OF SITE VALUE ........................................ = S 45 000 --' Source of cost dais . FL S ............ = S =~ al ra ' from cost servke Elfectire date of cost data . Ft S Comments on Cost roach roes iivi area de eciation etc. r Cost Approach from MarehalUSwtft Valuation Service . FL s ............ = S =~ handbook and local cost anal is was considered but Tofnl Estimate of cost-New .. = s deemed not credible due to the a e of the im veme~s. Lem Functional Extettial -- Site value from Market Data. De reciatlon based on a e/llfe = S -: - observed condition and Market Data Anal is. Estimated Costot ovemergs ................................ = S ____ remainin Economic Life is 35-40 are. •AS-L~~va~eofs'ae ................................ = S __ - -- INDICATED VALUE BY COST APPROACH .................... = S N/A Estimated Momh Market Rent 3 NIA X Grose RerK Mull ' r NIA = S NIA Iridkxted Value Iricorrie oad- Summary of Income Approach (inck,d'mg suppon for market rem and GRM) N/A . Residential Appraisal Report pile No. 09-0223 _ - _ _ FEATURE SUBJECT COMPARABLE SALE N0.4 COMPARABLE SALE N0.5 COMPARABLE SALE N0.6 318 Garland Drive Address Carlisle 17013 165 Briarwood Drive Carlisle 17013 Proxim' to sub sale pry S sale P-icP/Gross Liv. ArP.a a 0.00 . n 2.7 MI SW S 185 000 s 167.27 . n S 3 . n S S . n Data sources Multi-list vedflcatbn Sour s Courthouse Reco Ms VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - S DESCRIPTION • s DESCRIPTION - S Sale or Finanang Concessions None, Comr DGM ~ Date of selemme 3109 Locatbn Suburban Suburban LeasehokUFee Sim M Fee Slm le Fee Sim le Ske Lot/Av .40 1.15 Acres+i- -7 500 - - Resldenttal view ResldlCn d _ De n Bi-level Bi-level Qual of Consbucllon Averse Avers Acaral a 37 Yrs 25 Yrs Averse Condition Su riot 10% -18500 _ Above Grade Tad Bede Tad Betle Tad Bede' Tad Bdh4 Room Courn 6 3 1.5 6 3 1 1 000 Gross Ara30.00 1 288 . n 1 106 . n 5460 . n • n Basement & Finished Partial Bsmt! RoomsBek>rvGrade Famfl Rm1Den Full Bsmtl Fami Room -2,500 0 wnr~ional UdI Averse Avers e __ Cooli HP/CA beau EBBICA _ Ener Efficient ttems T ical T iCal Gar rt 2 C I rl. Gar. 2 Car Gars e 0 PorchlPauolDeck Enclsd.PorCh/ Sun RoomIFP -1 000 PorchlPatiolFP _ NetAd'ustment o + X - a 23 040 + - S + - S _ Adjusted Sale Price of Com rabies Net Adj. -12.5% Gross 19A% a 161 960 Net Adj. % Gross % s NetAdj. % Gross % a ~~ ~• 09-02Z3 Scope of Work, Assumptions and Limiting Conditions Scope of work is defined ht the Uniform Standards of Processional Appratsai Practice as " the type and extent of rassrrrch and analyses M an assignment" In short, scope of work b sbnpy whatthe appraber did and dki not do during tirs course of the assignment k krckrdes, but is not limited tor. the extent tD which the property is identHbd and inspected, the type and extent of data researched, the type and extent of analyses appNed toarrive atopinions or conclusions. The scope d this appraisal end sowing dbcusston h this reporters speciNc ip the needs tithe client, Other ldentilled krlended users and to the intended use ottib report. This rsportwas pn'rpared for the sok acrd exclusive use of the client and otirsr IdentMsd krtended users for the identified intended use and its use by any otl>er parries b prah~tited. The appraiser is not responshlle for unautlwrized use of the report The appraiser's certification appearing In this appraisal report is subjectto the fallowing conditions and to such other spscMc conditions as aro setforth by the appraiser in the report All extraordinary assumptions and hypotiretical conditbns are stated in the reportand might have affected the assignment results. i. The appraiser assumes no responsibilhy ~r matters of a krgal nature atfectlng Cre property appraised or tide thereto, r-a does the appraiser render any opinion as to the title, which is assumed to be good and marketable. The property is apprassed as tlrotrgh under responsible ownership. 2. Arty sketcfr in this report may show approximate dimensior-s and is inducted onty to assist the reader in visuaflzing the property. The appraiser has made no survey of the property 3. The appraiser is not required to give testimony or appear in court because of having made the apprabal with reference to the property kt question, unless arrangemems have been previotrsy made thereto. 4. Neaher all, nor arty part of the content Of this report, copy or other media thereof grxNrdirq oortcktsiorts as to the property vakre, the identhy of the appraiser. proiessiorral designations, orCre firm wiCt which the appraiser b connected), shell be used for.any purposes by anyone but Cie spent and oCter intended users as (~rdgied h this repot nor shah R be conveyed by erryone to the publk through advertising, public relations. news, sales, a oCrer media, wiCautCre wriCen consent of the appraiser. 5. The appraiser will not disclose fire contents of Otis appraisal report unless required by apppcable law or as specCied in Cre UnCorm Slartdards of Protesslonal Appraisal Practice. 6. Information, estimates. and opinions furnished b the appraiser, and contained in the report, were obtakted from sources considered repable and believed to be true and correct. However, no responsibility fa accuracy of such Items famished to the appraiser is assumed by Cie appraiser. 7. The appraiser assumes that there are no hidden or unapparem conditlons of Cre properly, subsoil, a smrctures, which would render it more or bas vakmble. The appraiser assumes no responsibility far such Conditions, or for engineering or tesflng, which ndght be requked b discover such factors. This appraisal ~ not an errvmonmertml aim of fire properly and should not be considered as such. 8. The appraiser specializes in the valuation of real property and (s not a home krspector, bufldirrg contractor, swcturai engineer, a simflar expert, unless otherwise noted. The appraiser did not conduct the intensive type of field observations of Cre kind interred to seek and discover properly defects. The viewing of the property and tuN imtprovemems is for proposes of developing an opinion of the detkred value of the property, given the Mended tree of this assignrtterrt. Statemrents regarding condition are based on surface observlgiats only. The appraiser claims no special expertise regarding issues inctuding, but not IimriFed to: foundatbn settlerrrertt basement moisWre problems, wood destroyktg (or oCrer) Insects, pest imestation, radon gas, lead based palm, mold or environmerrlal issues. Unless otherwise indk~d, mechanical systems were not activaoed or tested. This appraisal report should not be used ip disclose the condition Of the property as it relates tD the presertcelabsertce Of defects. The client iS invCed ar-d errrxnrra~d to employ quapfled experts to inspect and address areas of coricem. C negative conditions are d'acovered,lhe opinion of value may be ai<ecoed. Unless offierwise noted, the appraiser assumes the components brat cmrrstiltrte the subject property improvement(s) are t)undanrenWllr sound and in working order. Any viewing of the properly by the appraiser was prnfted to readily observable areas. Unless oCrerwise noted, attks and aaM space areas were rat accessed. The appraiser did not move furniture, floor coverings or other isms that may restrict Cre viewing of Cre property. 9. Appraisals ktvolving hypothetical conditions related to completion of new oortstruction, repairs or alteratbn are based on Cie assumption that such cetitpletiart, alteratlon or repairs wit be competently performed. 10. Unless the intended use of this appraisal speciflcapy lncNrdes issues of property inarrartce coverage,this appraisal should not be used far such purposes. Reproductlon or Replacemem cost figures used in the cost approach are for vakraton purposes ony, ghrert the irderrded use of the assignment The Deflnitiort of Value used in this a~igrrment is tmplaey TA be consistent with the definition of Insurable Vaue for properly Insurance coverageluse. 11. The AG Genenrl Purpose Appralsrd tieport(GPAR"') is not intended for use in transactions that requke a Fannie Mae 9.0041Freddie Mac 70 icon, also known as the Uniform Residential Appraisal Report (t1RAR,. Additional Comments Related To scope t3f Wok, Assumptions and Limitlng Conditions Ftle No. 09-0223 A{~praiser's Certification The appraiser(s) certifies that, to the Hest of the appraber's knovvledgs and belbh 1. The statements of fact contained in this report are true and correct 2. The reported anatyses, opinions, and conclusions are fimited only by the reported assumptions and fimUing conditions and are the appraiser's personal, irtpartlat, and unbiased professional anayses, opinions, and conclusons. 3. Unless otherwise stated, the appraiser has no presets or prospectlve interest in the properly that is the subject of this report and has no personal interest with respect to the parties involved. 4. The appraiser has no bias with respect ro the property that is the subject of this report or to the partles imrotved witlt this assignment 5. The appraiser's engager-~nt in this assignment was not contingers upon devebping or reportlng predetermined results. 6. The appraiser's compensation for completlng this a~ipnment is not contlngent upon the devebpnreM or reposing of a predetermined value or dkection in value that favors the cause of the client, the amount of the value opiniorr, the atlainment of a ~pulated resuk, or the oaxrrrence of a subsequent event directly related b the Yrterrded use of this appraisal. 7. The appraiser's anatyses, opinions, and conclusons were devebped, and this report has been prepared, in cantormihr witli the Uniform Standards of Professional Appraisal Practice. 8. Unless otherwise noted, the appraher has made a personal inspection of the property that is tfre subject of this report 9. Unless noted bebw, no one provided significant real property appraisal assistance to the appraiser signing tliLS certification. Significant real property appraisal assistance provided by: Additional Certlflcationa: fleBnition of Value: XO Market Value ^ Otl~er Value: Source of Definition: U3PAP The most probable price in terms of money which a properly should bring in competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. ADDRESS OF THE PROPERTY APPRAISED: 318 Garland Drive Carlisle. PA 17013 EFFECTIVE DATE OF THE APPRAISAL: March 30, 2009 APPRAISED VALUE OF THE SUBJECT PROPERTY S 155,000 .. ~~~~ ~ ~ ~ ~' 1 ~~ `~~~ ~r~ 0 ~QQ G` U O Y 3 v Z Y C A m u L H A ~N a N N J J ~~ C N V _ LL d ~ m ~ 7 ~ O o H u OD `m E u a U i 0 e 0 a s ~, r 0 0 0 R a c F ~~ e~ .Welcome to M&T Online Banking ~ ~1 . APRIL,21, 2009 Accounts Transfers Bill Pay ACCOUNT SUMMARX > CHECKING DETAIL M&T Select Checking w/Interest o~ Related Unks: Transfers & Loan Pa~lnents Vi w tatemen $~ Checks ~ Export Dam I Order New Checks -- __ .. _.... _.. ... ._. 79 111,71821 Account Select Cheddng 4237 ); Avalteble Babna 111,71621 ylgw Calendar View Calendar _.... _. View All '~. - or - VNw From _ To GQ.: Show yid Tnnaetlon t)escri on CndlbNebits Total Balance 04/17/2009 REVERSE DIRECT DEPOSIT -$1,581.00 $11,716.21 04/17/2009 INTEREST ADJUSTMENT-DEBIT (INT _$0.01 $13,297.21 BEARING) 04/09/2009 INTEREST PAYMENT $0.57 $13,297.22 04/x/2009 us TREASURY 303 SOC SEC $1,581.00 $13,296.65 03/31/Z009 CHECK NUMBER 4529 -$2,000.00 $11,715.65 03/09/2009 INTEREST PAYMENT $O.a9 $13,715.65 03/03/2009 .TREASURY 303 SOC SEC $1,581.00 $13,715.16 Depending on when your statement generates, you may not see a fii8 90 days of history. H your statement has just been generated, you may get a message indicatlng that no tranaacdons are available from 81 - 90 days. 1 CL~V 1 vi a Sign Off Customer 8erv~e - O 2009 Manufacturers and Traders Trust Company. Users of this web site agree to be bound by the provisions of the Mil<T Web BankMg Terms and Conditlons. View the Telm _s and Conditions, ~r~ Policv or t Informatiorv. hops://onlinebaaking.mandtbank.com/historylHistoryChecking.aspx?Id=1 4011 /2009 =ge: 1 Document Name: untitled 'SCUPR03 Customer Service Workstation 15:45:59 ~:BRNLBI Customer Profile 09/04/22 M&T BANK ~itle HILDA S SPEROW SSN/TIN: 1'74050741 318 GARLAND DR Phones ('717)249-7711 CARLISLE PA 17013-4219 : ('717)258-8132 _ • DOB : 161222 -:mployer DECEASED Sex F :M: STN54 KATHY ZENGERLE Maint 090422 ,K REL: PRG BK SVC: P3 Search Company 097 ? N -.nter S To Select One of the following Customer's Accounts: ~1 Account Number Product SubCode Status Rel Opened Balance 31003910481561 .CDA CM 08 JNT 9910 31003910723541 CDA CN 08' JIVT 0003 31003910933926 CDA CM 07 JT1 0007 3.1003911169504 CDA CR 99 JNT 9507 10,257.94 31003920248240 CDA AH 99 IND .0808 6,000.00 2674084237 DDA H2 07 JNT 7205 - 9847585305 DDA 12 09 IND 0712 ~2 Options F3 Main Menu F6 Referral F7 Backward ~F8 Forward x'12 Previous ''~-- sovereign Bank ,; 8tabment Period 03/01/09 TO 03/31/09 l`9:? _ is ro h y- w,r 3t ~-~ + `~ ~.72..n~ ,. ~ ~ 1 p Vii{ 4 _ F~SC~~CT{Cx O~~~~~3i~e..~, +tv _~,._ J~'l .r n::~Jb A:k.ihi.. STATEMENT OF ACCOUNTS ck~ ~i, ~P M' ,Aafai~at.,~l~ ~ti- :y ~'i~~. -<~ IMC~4.' n~ ~. 4-F~aswx~~y -'mr ~~~` `- ~~ ~ ~ y ., H3ti4~h c . ,~ ti~ ..'ice a~ ."~ . ~ ea ~ „y 'w," ~' k t~~ ~~ ' S., ~ ~. ~~~~ ~ ~~ M ~.s k. ~~~ i"~~`~v.~~ ~"'~~~ A.yFi u-^4~.,' j~~; cif [:1, _ ,''~ ~.t. ~. fit x :~~ ~'+"~ >ryt`zc~ 4" r a~ ., k ~, s ~ ~ " ~`' ~ 8~ ya` „~~, Tl~ ~* ~ ~ jj ~ ~w !'~ ~ ~ ~ 2.h ~~3.y S~ +.~r'~~a ~ a~'++.,4',,. std M t ~~y "F7" .r~' r ~d~fi ''~"'s`.?+`~`4~ ` y€r't }?~ qw r .a u ~ $~~~,.~ ~~'.e, ~' ~' '+~~, k~ k' ~^ s~ 1''ti'~~1.~ ~ s~. ' A~ ~' ~, "~,, t ~`'~~ .a~~. G^~ - - tie 'q'~"" • ~w,~`hpq ~` -. X ' `~i'5~3'.Iv 'x.x^~kA"+ ! ~:.~,:C 1,.,.. ~. a r ~a-tiA'^~.,rr . i '~'~'~:.d^c' FrN~:~}&'^,g`+., aka Sovereign Bank ~;~s"h>~sa-~ 1a3 www.soverelgntiank.cam -~~~ >~..... '4::. ~. 7#rt~4_'f.. i-~~ ,~ ~ rtt ybU P`~ :~~~ ',n , o~ a Copy o~ #M s ~~~ ~ rn#t-I~"i~~Zety. R,1 f to iF+~'.l4eaoiut! A iletxlOn STATEMENT OF ACCOUNTS sin, pe-i«~ o ~o ouosres SQI/EREIGN PREMIER CHECKINl~ ~~~e ~ „re 2891029348 PENNSYLVANIA INHERITANCE' T INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AN D PO BOX 280601 TAXPAYER RESPONSE HARRISBURG PA 17128-0601 meY-1543 IX AFP (30-08) X FILE N0. 21 09-0391 ACN 09156142 DATE 09-07-2009 BONNIE L SPEROW 318 GARLAND DR CARLISLE PA 17013 EST. OF HILDA 0 SPEROW SSN 174••05-0741 DATE OF DEATH 03-30-2'009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. SOVEREIGN BANK provided the Department with the information below, which has bean wsed in calculating the potential tax due. Records indicate that at the death of the above-named decadent, you were a joint owner/b®naficiary 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 Cooorniealth of Pennsylvania. Please call (717) 787-8327 with questions. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 2895366439 Date 03-07-2006 To ensure proper credit to the account, two Established copies of this notice must accompany Account BalBnee ~- 5, 019.31 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 16.667 Amount Subject to Tax $ 836.57 NOTE: If tax payments are made within three months of t:he decedent's date of death, Tax Rate ~( ~ 11j deduct a 5 percent discount on the tax due. Potential Tax Due ~` 125.49 Any Inharit:ance Tax due will become delinquent nine months after the date of death. P~T TAXPAYER RESPONSEry 1 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 ~ 0 N L Y B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid Complete PART 2~ and/or PART 3^ below. . PART If indicating a different tax rate, please state relationship to decedent: ~- iw' ,rti TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS `• ~" ~~'' ~JE~i~ tj~~Ft rtii~ ~~ ~ LINE 1. Date Established 1 , : ~ a 2. Account Balance 2 $ *- 3. Percent Taxable 3 X ~ n~ ~, ~~ 4. Amount Subject to Tax 4 ~ ~ 'y6 ,~ ~~a~~•, 5. Debts and Deductions 5 - `'.•',y- 6. Amount Taxable 6 $ , 7. Tax Rate 7 X 8. Tax Due g ~ -- , , ~~ ~~ PART DEBTS AND DEDUCTIONS CLAIMED Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. HOME C ) WORK ( ) TAXPAYER SIGNATURE TELEPHONE NUMBER DATE DATE PAID PAYEE DESCRIPTION wunrrur e.tr, PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE ~ BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 09-0391 PD Box zaoeol TAXPAYER RESPONSE ACN 09156145 HARRISBURG PA 17128-0601 DATE 09-07-2009 REV-1543 EX AFP COB-OB) EST. OF HILDA 0 SPEROW SSN 174-05-0741 DATE OF DEATH 03-30-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: MARC C SPEROW 318 GARLAND DR CARLISLE PA 17013 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN BANK provided the Department with the inforwation below, which has bean used in calculating the potential tax due. Records indicate that at the death of the above-pawed decadent, You were a joinit owner/beneficiary of this account. If you feel the inforwation is incorrect, please obtain written correction from the financial institution, attach a copy to this forty and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Comwonwealth of Pennsylvania. Please call C717) 7B7-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 2895166102 Date 03-07-2006 To ensure prover credit to the account, two Established copies of this notice roust accompany Account Balance ~ 10 624 60 payment to the Register of Wills. Make check , . payable to "Register of Wills, Agent". Percent Taxable X 16.667 AIIIOUnt Subject t0 Tax ~- 1 770 80 NOTE, If tax payments are made within three , . months of the decedent's data of death, Tax Rate X , 15 deduct a 5 percent discount on the tax due. Potential TaX DUe ~ 2 6 5. 6 2 Anv Inheritance Tax due will become delinquent nine months after the date of death. P T TAXPAYER RESPONSE ~ ~ L 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 Wills and an official assessment will be issued by the PA Daparl;ment of Revenue. ONE BLOCK ~ B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART ~2 and/or PART 3^ below. PART If indicating a different tax rate, please state , ;~ relationship to decedent: ~ ~ ~ ~F ' TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS D,,""~ ~ ` LINE 1. Date Established 1 .. =~' 2. Account Balance 2 $ .wnwwww.~ww.r 3. Percent Taxable 3 X : ,~ 4. Amount Subject to Tax 4 $ ~ 5. Debts and Deductions 5 - ~ 6. Amount Taxable 6 $ ~ s a ~,~F" ,',;~ 7. Tax Rate 7 X _ 8. Tax Due 8 $ PART DEBTS AND DEDUCTIONS CLAIMED a DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above ar•e true, correct and complete to the best of my knowledge and belief. HOME C ) WORK C ) TAXPAYER SIGNATURE TELEPHONE NUMBER DATE __ _ _ _ ~ TOTAL CEnter on Line 5 of Tax Computation) $