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HomeMy WebLinkAbout11-24-09J 1505607121 REV-'I 5OO EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 2 1 7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 6 1 4 4 0 8 5 0 2 2 4 2 D 0 9 0 2 2 5 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI N A I L O R V E R N Q N H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82} Q 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. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number R O G E R M M O R G E N T H A L E S Q 7 1 7 2 3 4 2 4 0 1 Firm Name (If Applicable) - - - "~~ REGISTERrf3f WILLS USE`QRtLY - ~ S M I G E L A N D E R S O N & S A C K S ~~ `'' ;r': -' First line of address ,., ~ - ~ ~ - -, - ~ 4 4 3 1 N O R T H F R O N T S T ~ ~~ _~ ~- = Second line of address > City or Post Office State ZIP Code DA~ FILED _~_ ~ ~`' `~_~~ ~.~ H A R R I S B U R G P A 1 71 1 0 Correspondent's a-mail address: RMORGENTHAL(cr~,SASLLP.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. SIGNAT~E OF P~RSON,ttESPONSIBLE FOR FILING RETURN DATE / ADDRESS ' 340 A T LL ROAD CARLISLE PA 17013 SIGN TURD OF E r J9 N REPRE~IENTATNE DATE / ~'~ -~L ~___.~-. --- ! I ~ r1 ADDRESS 4431 N• FRONT ST•°, 3RD FL HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 7 1505607121 15056D7121 1:: ',.) J 15O56D7221 REV-1500 EX Decedent's Social Security Number Decedent's Name: VERNON H- NAILOR 1 9 6 1 4 4 0 8 5 RECAPITULATION 1 5 1 O O D 0. 0 D 1. ...................................... Real estate (Schedule A) . .. 2 3 8 6 7 2 2 9 2. ................................ Stocks and Bonds (Schedule B) . .. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ...................... .. 4. 2 4 2 3 0 3 ], 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. ' 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 1 1 4 4 8 D 5 0 (Schedule G) ~ Separate Billing Requested ..... .. 7. , 8. Total Gross Assets (total Lines 1-7) ......................... .. 8. 6 8 7 3 8 3 1 0 9. Funeral Expenses & Administrative Costs (Schedule H) ........... ..... 9• 4 D 8 6 B • D D 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ....... ..... 10. 1 D 4 3 D 11. Total Deductions (total Lines 9 & 10) ................... ...... 11. 4 D 9 7 2 • ~ D 12. Net Value of Estate (Line 8 minus Line 11) ................... ...... 12. 6 4 6 4 1 0 , 8 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ...... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 6 4 6 4 ], 0 , 8 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable 6 4 6 4 1 0 8 0 at lineal rate X .045 . 16. 17. Amount of Line 14 taxable 0 D D at sibling rate X .12 17. 18. Amount of Line 14 taxable D D D at collateral rate X .15 18 19. Tax Due .......... .......................... ... ..... ..19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. D D 2 9 0 8 8. 4 9 D. 0 0 0. 0 D 2 9 0 8 B. 4 9 Side 2 1505607221 15D5607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 0217 DECEDENT'S NAME VERNON H. NAILOR STREET ADDRESS 1321 PLEASANT HALL ROAD __ -- CITY CARLISLE ~, STATE PA Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ C. Discount ZIP 17013 (1) 29,088.49 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable fo: REGISTER OF WILLS, AGENT 0.00 0.00 0.00 29,088.49 29.088.49 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 : ................................................................ i i ...... ^^ X ncome; ......................... ts b. retain the right to designate who shall use the property transferred or ...... ^ 0 c. retain a reversionary interest; or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ................................................................................. h? " " ...... ^ ^ .. or payable upon death bank account or security at his or her deat intrust for 3. Did decedent own an ...... 4. Ditl decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................ ...... X^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (ij]. 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)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN oCC~nCn~T nGr GnGniT ESTATE OF FILE NUMBER VF.RNON H. NAILOR _ 21 09 0217 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 321 PLEASANT HALL ROAD, CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA 510,000.00 SEE APPRAISAL OF GEORGE L. EBENER & ASSOCIATES ATTACHED HERETO TOTAL (Also enter on line 1, Recapitulation) ~ $ 510,000.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VERNON H. NAILOR 21 09 0217 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M & T SECURITIES ACCOUNT #AZC-012210. ~2,-155•~~ 2. ~ WADDELL & REED SEPSP ACCOUNT #5529110. ~ 6,213.84 TOTAL (Also enter on line 2, Recapitulation) I $ 35,672.29 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E CASH, BANK DEPOSITS, 8c M~$C. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER VERNON H. NAILOR 21 09 0217 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, M & T BANK CHECKING ACCOUNT #2673075939 20,802.5 I 2. PAR'T'IAL PREPAID FUNERAL ARRANGEMENTS -AVER CREMATION SERVICES X50.00 OF PENNSYLVANIA, INC. (PREPAID 05/23/1991) 3. 1990 FORD THUNDERBIRD AUTOMOBILE -SOLD 1,200.00 4. 1990 FORD F-150 4X4 PICK UP TRUCK -SOLD 800.00 5. PP&L REFUND 4.80 6. PA TAX REFUND AND ERIE AUTO GROUP REFUND 332.00 7. PA DEPARTMENT OF REVENUE - 2008 INCOME TAX REFUND 500.00 TOTAL (Also enter on line 5, Recapitulation) ~ $ 24,230.31 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA fNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VERNON H. NAILOR 21 09 0217 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 CO`JER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY iNCwoErHENaMFOFrHEr~ansFEREE,rHeRRE~arioNSHiPTOOECEOENraNO rHEOarEOFrRaNSFER FrracHacoPVOFrHEOEEOFORREa~ESrarE DATE OF DEATH VALUE OF ASSET %OF DECG'S INTEREST EXCLUSION IiFaPPi.icaa~El TAXABLE VALUE 1. AVIVA ANNUITY; BENEI=ICIARES: SCOTT D. NAILR, SON; 36,235.29 100. 36.235.29 JERRILYN HEDRICK, DAUGHTER; AND RONALD NAILOR, SON 2. ALLS1'ATF. ANNUITY #GA0752182; BENEFICIARIES: SCOTT 32,612.97 100. 32,612.97 NAILOR, SON; JERKILYN HEDRICK, DAUGHTER; AND RONALD NAILOR, SON 3. FORT DEAKE30RN LIFE ANNUITY CONTRACT 45,632.24 100. 45,632.24 #P00000057818; BENEFICIARIES; SCOTT NAILOR, SON; JERRILYN HEDRICK, DAUGHTER; AND RON NAILOR, SON SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY TOTAL (Also enter on line 7 Recapitulations I $ 1 14 480 50 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER VERNON H. NAILOR 21 09 0217 Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERA~EXPENSES. I. AVER CREMATION SERVICES OF PENNSYLVANIA, INC. 1.81 1.36 B. ADMINISTRATIVE COSTS: 7. Personal Representative's Commissions Name of Personal Representative (s) SCOTT D. NAILOR 17 31 1 59 Street Address 340 PLEASANT HALL ROAD City CARLISLE State PA Zip 17013 Year(s) Commission Paid: 2009 2, Attorney Fees SMl(iEL, ANDERSON & SACKS, LLP 12,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees REGISTER OF WILLS -CUMBERLAND COUNTY 475.00 5 Accountant's Fees 6. Tax Return Preparers Fees GROUPS TAX SERVICE 40.00 FINAL 2008 FEDERAL AND STATE TAX RETURNS; 1041 RETURNS 7. CUMBERLAND LAW JOURNAL- LEGAL ADVERTISEMENT 75.00 8. THE SENTINEL -LEGAL ADVERTISEMENT ~Og 78 9. GEORGE WENGER -APPRAISAL OF RESIDENCE 250.00 10. YAMAHA OF CAMP HILL -ATV POR FIELD/BRUSH MOWING ON PROPERTY 3,975.00 1 I. MIDAS AUTO SERVICE CENTER - 1990 THUNDERBIRD INSPECTION/TUNE UP 360.7? 12. WALMART -CAR BATTERY 68.90 13. LOWE'S -MOWER BATTERY 1 14 19 14. PP & L ELF,CTRIC X62.39 15. EMBARQ -F[NAL PHONE BILL 28.93 16. ERIE INSURANCE COMPANY -AUTO INSURANCE BILL 50.00 17. ECM INSURANCE -PROPERTY INSURANCE 23.00 78. SCOTT D. NAILOR - RF,IMBURSEMENT FOR PROPERTY MAINTENANCE 3,293.7 TOTAL (Also enter on line 9, Recapitulation) $ 40,868.00 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent VERNON H. NAILOR Decedent's Name Page 1 21 09 0217 File Number Schedule H -Funeral Expenses & Administrative Costs - B7. ITEM NUMBER DESCRIPTION AMOUNT 19. DEAN DONNELLY AUTO SERVICE -REPAIR MOWER 20. LOWE'S -ROUNDUP FOR WEED CONTROL ON FARM 20.00 89.34 SUBTOTAL SCHEDULE H-67 ~ 109.34 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER VERNON H. NAILOR 21 09 0217 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CARLISLE REGIONAL MEDICAL CENTER -MEDICAL, BILL X5.00 2. SPRING ROAD FAMILY PRACTICE -MEDICAL BILL 10.00 3. MASLAND ASSOCIATES -MEDICAL BILL 44.30 4. MOFFIT HEART &. VASCULAR -MEDICAL QILL ?5.00 TOTAL (Also enter on line 10, Recapitulation) ~ $ I Od 30 (if more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VERNON H. NAILOR ~ t n9 m i ~ RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (T.2)] 1. SCOTT D. NAILOR Lineal 180.00826 321 PLEASANT HALL ROAD CARLISLE, PA 17013 2. RONALD L. NAILOR Lineal 180.008 25 6801 WESTEKN AVENUE BUENA PARK CA 9061 3. JERILYN A. HEDRICK Lineal 180.008.25 9023 CLIFF COURT VALL}4' SPRINGS CA 9252 4. ERIN M. NAILOR Lineal 26.596.E 1 340 PLEASANT HALL ROAD CARLISLE PA 17013 5. JOSHUA D. NAILOR Lineal X6,596.51 340 PLEASANT HALL ROAD CARLISLE, PA 174li 6. PAUL D. HEDRICK Lineal ?b,59b.51 9023 CL[FF COURT VALLEY SPRINGS CA 95252 7. ANNA k:. HF,DR[CK Lineal X6,596.51 9023 CLIFF COURT VALLEY SPRINGS C~ 95252 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (It more space is needed, insert additional sheets of the same size) C ,Docu~n~ ~ ~ ar~d Setlir.~ - Vii; L men ltiail~>r, Vernon ~~ ~L`,Ver~-~on Naiior Will.d^_ ~~t ~~~ ~r~~ ~~t~n~er~t OF ~E~I~ON ~. I\TA~I,O.iZ I, ~'ERNON H. NAILER, of 321 Pleasant Hall Road, Carlisle, Cumberland Countw, Pennsyl~~ania, declare }his as and for my Last Will and Testament, in manner and fc~.~~ following: FIRST: i hereby expressly revoke all ~~rills and Codicils heretofore tx~~a3e by me. SECOND: (hereby direct my Executor to pay all my just debts, funeral and administratiti~e expenses out of my estate, as soon as practicable after my death. THIRD: i direct that all taxes which may be assessed in consequence ot~my death, of whatever nature and b .. whatever jurisdiction imposed, shall be paid out of my estet.e as a part of the administration of my csiate. FOURTH: t give and bequeath f ve percent (S%) of the remainder of my estate to each of my grandchildren li~~ing at the time of my death, with the share of any grandchild under the age of t~~~etity- one (2l i years being used at the discretion. of the parents or guardian of said grandehil~:3. FIFTH: I give, devise and bequeath the remainder of my estate in equal shares to my three children, Ronald L. N:_tilor, Jerrilyn A. Hedrick and Scott D. Nailor; with the share o'' any child echo Tray predecease me to pass to his or her issue, if any, or in default of such issue, to those of my children ~lho sur~°tve me. SIXTH: I nominate, constitute and appoint my son, SCOTT D. NAII~OIi, as Executor of this rnv I_,ast Wi11 and Testament. Should my said son, SCOTT D. r~AILOR, fail to qualify or cease to act as Executor, I nominate and appoint M&T BANK of Carlisle, Pennsylvania, as Substitute Executor of this m.y Last Will and Testament. I relieve my personal representative (as well ~~s any substituted from the necessity of posting security in corvlection with his or its duties as such in any jurisdiction in '.`~';.iCi~ lily Or It ..ta`, ~:' C .11.^,.r} , ~C:: tC 3Cr '.r:S^fa: 3S T am ahla by la~n~ fn r~}n ~n ~: L.t. ~ SEVENTH: All income or principal held for the use and benefit of the beneficiaries of this Estate shall not be in ,tny way or manner subject to anticipation, assigrulzent, pled~Te, sale or tr~ins`er, nor shall amv~ such interesi, while in the possession of my Executor, be liable for or su~~j~ct to the debts, contracts, obligations. liabilities or torts of a~1y beneficiary, or to attachments, executions or sequestrations under process of law. T~IGH~'II, I:~any beneficiary of the Estate shall, in the soli opinion of In,~ 1~,xLciitur. be or become m~:ntally or ph~.sically incapacitated, by reason of illness, accident, minority or other circumstance, my Exec~~tor may apply either income or principal for the support and v,~elfare of sued benefici,ir ~% dtrectiy cr 1,~ the person who has the care and control of such beneficiary-, without the intervention of any Gu<<rdian and without obligation to supervise application of said amounts in an~~ way. NINTH[: In addition to the powers conf°rred by law, I authorize my Exe~~utor (and his successors) in her absolute discretion: A. Tc~ retain in the form received, and to sell either at public or prig Zte sale any real or personal property. B. B To manage real estate. L. "T~~ invest and reinvest in all forms of property without being coi-fined to legal investments, and without regard to the principle of diversification. D. T~ ~ exercise any option or rights arising from ownership of investments. E. T~, compromise claims without court approval, and without th~~ consent of airy b<-neficiary. ,.r IN' WITNESS WHERCOF, I hereunto set my hand and seal this ~ ; r. ~ 'day ~~f March 2008. VERNON H. NAII,OR SIGNED., SEALED P7_rBLISI~ED and DELL 1<:ED in the pr:~sen e of: -- - ~. <~~-~~ 2 COyI~IO`~'.'~ L<~LT1l (~~ PENNSYLVANIA ss. COUNTY C>F DAUP~-[[''1 I, VEIalOrON H. 'SAILOR, the Testator whose name is signed to the attached or foregoing instrument, having being been duly qualified according to law, do hereby acknowled;~e that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed i; us my free and voluntary act for the pur7oses therein expressed. 5~,~~orn or affirmed to and acknowledged before me, by VERI~ON H. NAILO~Z, the Testator. this d :'day of h~Iarch ?008. VEI~'VON H. NAIL©~.. "'~estator ~,~~ s - - - ,~ Notary Public NOTARIK BEAL ROCsHt M NIORGEPRii?~ ~y R~Nc URO GTY, p~IPFIMF COSJN'N My cow ~aa av. ao~o CONI~'IO~~,T~'EALI -l OF r FNN~YLVANI~\ ss. COU~'TY O;~ DAliI'II? _ _ ~'~, ~ i ~,~j ~ ~ t® V~G and _~~~~~~-~'~~~~ ~`-1 C.~~~~~(~,~L:~~'_~~~:); t1~e witnesses ~~I~~ose names are signed to the attached or foregoing instrument, being duly q~_laliiied according to law, do dep~~,e and say that we are present and saw Testator, VERNON Y[. i~:~ILOR, sign and execute the instrument as his Last Will, that he signed willingly and that he execu?ed it as his free and voluntary act for the ~~urposes therein expressed; that each of us in the hearing and sight of the Testator signed the ~~~ill a~ witnesses; and that to the best of our knowledge the Testator was at that tirc~e 18 or more ~ ears of ag;e, ~ ~ C sound mind and under no constraint or undue influence. Sworn or affii7ned to and subscribed to before me this ~,~~ ~~ day of March 2Ui)8. U1- Z~Iitness ~-- - - _ Witness ---~~ t ~;; ,_ , ~_ --= i' - - - e .l~d.J~ ~Js ~,_J~~l \ s.~ C1IJ~I~e'e 1,X ~~~~~ UPDATED APPRAISAL REPORT OF NAILOR FARM LOCATED AT 321 PLEASANT HALL ROAD CARLISLE, PA 17015 ,,., ~ .-~' a FOR RORGER M. MORGENTHAL, ESQUIRE 4431 NORTH FRONT STREET, 3~ FLR. HARRISBURG, PA 17110-1778 AS OF rl;:BRUARY, 24, 2009 DV it i CHARLES L. WF,NGER, GRI 430 E. KING ST SHIPPENSBURG PENNSYLVANIA 17257 - 1 April 27, 2009 Roger M. Morgenii~al, I/squire 4431 North Front `~;tree~t, 3`a. F1r. Harrisburg, PA 1 ? ! ] 0-] 778 Dear Roger: R,I: UPDATED Appraisal Report of Nailor Farm 321 Pleasant Hall Road Carlisle, PA 17015 f~(;~I~C3' l,. L' ~~ Tai IZ ~._:",`~~(~ti'1'~{ ~.;_~, 1Z~.'>I;~ ~;~.~; P,~ identia ~ r,„~- ?~ F~ ~ s. A~pralsa s ~a ~ der ~ s ~~~;,~ ~:~' 430 East King Streti, ~h~p=s~urc, P~~ ~17?.; i717j 532-8530 %1 'j ~ ~<?-343C In accordance with your request by phone and letter to our office, I personally inspected the above captioned farm to give my opinion of its Market Value as of February 24, 20C'9, for inheritance taY purE~oses. Mar;tet value is delired as "the most probable price which a property should bring i4~ 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 stima.rlus." The va1u~ shown has been arrived at after careful study of the location, type of soil ,and type of improvements, their physical condition and their present use. Therefore, I believe it to reffeCt a[ true measure of the Market Value as of February 24, 2009 Value Reported: FIVE I~UNDRED TEN THOUSAND DOLLARS ~ 510,000 I hereby certify that I have no financial interest, Present or contemplated, in this property and that neither the employment to make the appraisal nor the compensation therefrom is contingent upon the value reported. This property was appraised as a whole, subject to the Continent and T.imirino r~.~,~;t;,,,,~ a ....__........, outlined herein. Submitted by, < _~ , ~ _ ~. ;~. ~ ~ t~ .~, _ ~ ~_. ,' Charles L. Wenger GRI Broker /Partner Pa. Certification # BA-001849-L Lcscation: 3~he subject properh is located 4 miles north of Carlisle, off of IZt. ;'4, on i'leasant Hall Road in Cumberland County, Pennsylvania. Purpose of Appraisal: the purpose of the appraisal is to estimate Market Value of the propertti~ for ,uheritance tax purposes as of February 24, 2009. Market Value: i~~tarket Value is defined as "at a given time, the highest price estimated in terms +~f money which a Buyer would be warranted in paying and a Seller justified in ,accepting. provided both parties were fully informed, acted intelligently and ;voluntarily and further that all rights and benefits inherent in or attributed to the property were included in the transfer." Function of Appraisal: 1'he function of the appraisal is its utilization as a guide to establishing value ender current market conditions. Pr+:~perty rights Appraised: l'he property rights appraised are assumed to be fee simple in ow~rership. Area: 1'he area is rural in character with most of the land used for agricultural purposes. Utilities: '°~elephone and Electricity Ic~ning: ifie Township of North Middleton has zoning and this property is in the "agricultural Zone. (see attached information) Flood 7,one: ~hownship of North Middleton, Pennsylvania, Cumberland Counh~ Panel 5 Of 10 t_'ommunity-Panel Number 420367 0005 Effective date April 1, l 982 shows no evidence of being in the flood zone. (see attached information) "Citle: Currently Titled-- Vernon H Nailor and Sarah C. Nailor, his wife. Both Sarah and Vernon are deceased and this leaves the property in the Nailor l.state. Recording Information: Parcel LD. # 29-OS-0425-023 & 29-OS-0425-023B -- Deed Book "W" Vol. 21 page 144 -- Tax Assessment 471,920 (Clean & Green) 176,630 Lot Size: I )eed Book "W" Vol. 21 page 144 does not give an amount of acres (does not t lose when plotted) ,but, the acreage of 145.85 is what the property is being taxed. Approximately 101 tillable acres, 25 wooded and 18 pasture and non-tillable <~cres. Soil Type: I<~~ 13 BcC Be ~> Bl,~ B1 Bra W';°D ~ l,F See a Berks shaly silt loam, 3-?~% slope Berks shaly silt loam,8-15% slope Berks shaly silt loam, 15-25% slope Blairton silt loam, 3-8% slope Brinkerton silt loam, 0-3% slope Brinkerton silt loam, 3-8°./o slope Weikert very shaly silt loam, 15-25% slope Weikert & Klinesville very shaly silt loam. 25-75% slope ttached soil information Improvements: The dwelling is a 2 story log, frame covered with aluminum siding with asphalt shingle roof. It was built in the mid 1800's and has 1692 sq. ft. of li~~ing space. Eat-in kitchen, 2 china cornier cupboards, center island and pantry. Built-in porch with sink and closet Li~~~ing room, carpet, suspended ceiling with light and fan Central hallway with open stairway and storage closet. Bedrooms, 3 with closets, carpet and vinyl flooring and the ceilings Bath with vinyl floor and the ceiling I~4any of the rooms have paneled walls. AU is is insulated. Basement is concreted, 50 gal. Richmond water heater, shower stall.. and Oil Forced Air Fun~ace. Small room is entrance to rear of house and basement. The dwelling appears to lae in fair condition. Water is from a 52' drilled well with a shallow jet pump. Septic is a 400 gal. in-ground block tank with drain lines. Washhouse with fireplace, workshop and vinyl siding,with 11' spri~~g in concreted basement. 2 tither lmpr~avements: 4C' x 6~' 2 ~tloor f~•ame bank barn--34 tie stalls-- standing seam meta' r;of 2f,+` x 24' block milkhaase 24" x 20' block garage 3 bay. 30" x 74' pole/metal machine building with an attached 25' x50' block building for machinery. No.; & heifer shed lb~ x 55' Fickes silo 1 ~' x 15' metal storage silo These buildings appear to be in fair to good conditio>3a. 20(i ampere Emergency Electric box 20~> ampere service to barn 85 `drilled well with 1'2 hp. submersible pump The eastern portion of the farm borders a small stream known as '`The Meetinghouse Run." Clra the southwestern side of the farm is an approximately one (1) acre farm pond. This is a Narrative type appraisal. There are three approaches to an appraisal known as Market Value approach, G Est or replacement approach and Income approach. Due to the type of property, the only approach being used is the Market Value Approach. Market Value Approach: a s~~rvey of properties that have sold was used in arriving at this conclusion. Since no two properties are ever identical, it was necessary to make adjustments on each comparable sale as related to the subject property. These adjustments were made on time of sale, size, location and utilities as well as any other factors that may affect value. 3 SALES ('~I~H'S(3Ia1 AI'FI~OACH AS (~F F~:>gJB~)~I~~' 24, 2009 In arriving at this ~~onclusion of the value of the subject property, the appraiser n~adc ; survey- of prol-~~ertios that ha.ie sold in the area of the subject property. Consideration way given a~~d adjustments were made on each comparable sale as to ti ne of sale, size, location, as ~.~~ell as all other factors that might affect value. A resume of some ~~1~ the sales considered by the appraiser is as follows: SAA~E NO. 1: Location: 380 Willow Grove Road, North Middleton Township Date of Side: September 2, 2008 Sale Price: $370,000 Size: 1850 square foot dwelling, barn, 7 farm buildings and a silo ~~n 95.2 acres. (73.989 acres tillab]e) Unit Price:: $3,886 per acre. SALE NO. 2: Location 69 Covered Bridge Road, Hopewell Township Date of kale: February 5, 2009 Sale Pric{.: $ 548,437 Size: 1884 square foot dwelling, NO BARN, 6 faun buildings and a silo on 168.8 acres. (42.16 acres tillable, 47.50 wooded and 78.14 non-tillablaj Unit Pric ~~: $3,249 per acre. SALL NO. 3: Locatior=. 57 Heberlig Road, Upper Mifflin Township Date of `,ale: January 4, 2008 Sale Pri~:e: $605,000 Size: ]944 square foot dwelling, barn, 3 buildings and a silo on I3~.6t acres. (88.08 acres tillable, 44.52 acres wooded) Unit Pri~ e: $4,461 per acre. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his finial opinion of value. On the Sales Comparison Analysis form that f.~llows this page are dollar adjustments reflecting market reaction to those items of significant. variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, ~>~" less favorahl~• than- the c~ihiP~.t nrnn~rty a nlfic 1-1-1 ~.i;,,~t.,~e„` ;~ mµ~o +~.,.<.: - ~ ~ .t.._ . ~ .. r- [_'_ _~ , r.~... ~ ~ ... ~ ........ .. ... .., ~i.uo .ri:~i e,u,Sii~t, uiv indicated value of the subject. After making all of the necessary adjustments it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Comparison Approach is $510,000. SALES COMPARISON ANALYSIS AS OF FEBRUARY 24, 2009 ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 Address 321 pleasant Halt 380 Willow Crrove Rd. 69 Covered Bridge Rd. 57 Heberlig Rd. Rd, Carlisle NorthMiddleton Town ship EIopewell township upper Mifflin townshi p Sale Pxice N.A. $370,000 $548,437 $605,000 Data Source Inspection Courthouse Records Courthouse Records Courthouse Records ADJUSTMENTS DESCRIPTION DESCRIPTION $Adjust. DESCRIPTION $Adjust. DESCRIPTION $Adjust. Sale or Financing Concessions N. A. None Known None Known None Known Date of Sale/time As of 2-24-09 9-02-08 2-OS-09 1-04-08 -25,000 Location Average Average Average Average Site /View 146.31 Acres 95.2 Acres +102,000 168.8 Acres -22,000 135.61 Acres +20,000 Construction FramelAluminum FramelComposition Frame/Asbestos Brick -20,000 Design and Appeal 2 story detached Similar Similaz Similar Age Unknown 149 years 109 years 209 years +10,000 Condition Fair to Average Inferior +20,000 Inferior +20,000 Superior -25,000 Above Grade Tot Bed Bath Tot Bed Bath Tot Bed Bath Tot Bed Bath Room Count 7 3 1.5 7 4 0.5 + 2,500 8 4 0 + 7,500 7 3 1.5 Gross Living Area 1584 sq. ft. 1850 sq. ft. - 6,650 1884 sq. ft. - 7,500 1944 sq. ft. - 9,000 Basement & Finished Rooms Below Grade Partial basement Partial basement Full basement - 5,000 Full basement - 5,000 Garage/Carport Carport Garage - 1,500 None + 4,000 None + 4,000 Heating !Cooling Oil Fotced Air !None Wood /None -} 5,000 Wood /None + 5,000 Oil Forced Air/ None Other Barn, 6 farm bldgs Barn, 6 farm bldgs NO Barn, 6 farm bldgs Barn, 3 farm bldgs Silo Silo Silo +25,000 Silo +20,000 Net Adj. (total) + 111,350 + 27,000 - 30,000 Tndieated Value Of Subject $ 491,350 $575,437 $575,000 FIlVAL INDICATED VALUE OF SUBJECT PROPERTY: $ 510,000 5 L` 6 p~2' A .~~ o~~ ~~ ~ ` h h~• \\l 5 ~ 299 SP 8 C 4 J'> Title: Scot Nailor--Subdivision Plan--LD.3 29-OS-0425-023A Date: OS-OS-2009 Scale: linch = 500 feet : ~~ "File: Tracf'1:.2.301 Acres: 100236 Sq Feet: 9312.2 Sq Meters: Closure = n22.4536e 0.32 feet: Precision =1/3996: Perimeter = 1276 feet 001=s35.5101w 353.94 005=n59.0103e 172.29 ~~ L~ R=~ooo•,~=~ozsz 002=s51e 219.48 006=n36.2135w 21.15 003=n39.5558e 50 007=n38.2135w 138.48 004=n73.2124e 112.82 ~8= Lt, R=573.39, Arc=100.26 ~, .~- /{ / / ,/// jJ/JJ Yf~ , inf. ~__. _-„ / f y / / { 1 \~T~v" f V.. Title: Nailor Estate, I. D. # 29-OS-0425-023; Fisher ~~<<~°~~fw~,.j~`=-, / '~a~ I Date: OS-02-2009 Scale: finch = X00 feet File: Tract 1: 148.617 Acres: 601429.6 Sq Meters: Closure = n70.2906e 9.99 feet: Precision = 111100: Perimeter =10992 feet 001=N78e 586 008=s12.30e 214.5 015=s1 Se '~2F:5 002~70.30e 155 009=s7~1e 283 016=s67.30w 1934.5 003=n12.30e 260 010=s24.45e 264 017=n69.45w 310.2 004=n19.45w 198 011=s19.30e 198 018=s73.15w 1062.6 005=n67.30e 1699.5 012=s40.15e 264 019=s58w 486.75 006=n82.30e 48b.75 013=s36.45e 268.95 020=n13.2742w 1561.09 007=n44.15e 124 014=st7.45e 412.5 ~~~~'<'j`;C~; ~:'t~~' r ( /i~_?' ! ,•'y';°;~ ;;i, ~-'fi4_It::.l( _~ir~.-~_ ct c~~: ~_~I ~ - f „~ /~ ~~~~ f ~ ~ ~ ~fr -~ / ~ ~'~ ~ `1 --7-- / L_.y`"Y"1t.'Y'r' ~,.c.~ti "- `~l~ .. n „~~ ,7'~ `.,tsL. ~ / ~ ~ .~..J ~~. .c l t,~ %~~ ~. / ~ '. Oar i ~- =; - °a N ~ 2. ': :.• _ •...... i30 .. REF? ~ I N _ ~;" ~'~ ~". :~ '...'. ~'•' i .. SOILSu_BOVNDARY •~. /~ ? 3. _. I Irvin nOilOr-- '~-•_"~~. •`...,_•: '. '~~. ~•• robert louer~ ~ ~cz ~ „~~~°"~'-~l '•. a,'.~~ o~~ ~ -r _ . ..... .C 4gc2, ~' s.. •d4o-z. •. .., ~. ~-- ".~ • •, ~ O,yn ~~. •4.y_.~~ . 142:9 ! ACRES-.~~~ ~ ~ • ~ ~ Y ;~ E-~ ..~4qC• l` ~ 530 ..• ~.._.....,..~ ~.': ...,.'..'~. '. .gAt~ .' ,p ; - -T -g~ r R E, S~.Ot~Af_' A R.1{`A :• ~ - .: 4, D 3 ... • . • . u • • . SSO. ~ • is -` -9'r~l •~. 350....30A .~~... ..530 ~~ M ~~:~ .• ~. j` ~ \.-._ 380' 9~ • ' \\ 7 ' -0402 (~ -, //~C. 8 ~~ ,~~' ....~~ JgO\.....: ~.. 11 'J a :' willi0m •' 1' '~: ~ 530~..~..._ .. •.'.~.'~\ .~ \, ..~`3~ .. bender ...310' /: .,~~ ~.-~^ J 44 C2 4q ~~'.47.03.. D - •. aarz :. ~.•:: t dt, ~• , ...~~ ~ \ ` ..J~ .330 g7EF ... .. '. 3'00 •~~" - .c9 •'/~:i~g48Z ~D2_. ~.. t t I -~ r •' _ • - ~ orthur adorns ...~/ ~l •~ ~ v \'V . ': herbprl grissinger I •• '"~~ :y,,. .~ deed bearinfls and disionces a^ r ~ ~'' -'" ~~". _. A. N 78-00-00 E 586.00 ~. . ~ SITE MAP ~ :.-.,~ c: ~ ~= ~ ~ 1~ o ``" l- ~' ~~ D. N 19-115-00 E 198.00 P s C o 1 e- I ° 4 00 ~ ,,,.•~" E. N 61-30-00 E 1693:50 ~ ~ ~ THIS SITE MAP WAS COMPILED FROM VARIOUS PLANS .. ¢. N 82-30-DOE 486.15 f ~ / ~~ AND DEEDS AND IS NOT THE DIRECT RESULTS OF AN ___ i =. O - l r' 6. N 44-15-00 E 328.00 i ACTUAL FIELD SURVEY. (Od)mners token from county j ''` 2 ' assessment records) ' ---- . N. S 12-30-00 E 214:50 - .. i. r C_-._- .~ - L S 74-00-00 E 283.00 ~ w , '- J. S 24-45-00 E Z1i4.00 __.-- :. __.; - ~' K. S 19-30-00 E 198.00• ~' 3A1 PHILO SOILS ~ `~ " ~ t• 3 ~'~`'~ E 254.00 _ n. s 3s-4s-DO E 25a.95 ~'+' 1` 44 A2 BERKS SHALY SILT LOAM 2-8 % SLOPE N. $ U-45-00 E 4]2.50 ~ a4 B2 2-B% SLOPE 0•' S 15-00-00 E 726.50 I P. 567-30-00 N 1930.50 a4C2 '• " 8- 15 % SLOPE 0. N 69-45-00 N 310.20 rr~.~3,~s• 4402 " 15-23%SLOPE R. S 73-1$-007 1062.60 f !r `~ 4703 WEiKERT VERY SNALY SILT LOAM 15'G - 25 % SLOPE S, $ 58-00-00 N 486.15 •'~~',`'` 47EF2 WEIKERT AND KLINESVILLE VERY SHALY SILT LOAM 25-75 % SLOPE T• N 13-2742 M 1561.09 ` ?L: 4982 BLAIRTON SILT LOAM 3-10 Y. SLOPE ai, ' SOAI MARKES SILT LOAM 0-3 % SLOPE 174AI BRtNKERTON SILT LOAM 0-3 % SLOPE ' - 17481 BRINKERTON SIL7 LOAM 3-8 % SLOPE Commonweollh of Pennsylvania recommended -"--- -" -~" _. County of Cumberland forovol " v_Rrnon n . s¢r¢t+ Iya'Y.,. » Plat Name Nun? On This ~'~ day o/~`- _ /9Bgr belon me o notary public in and for the o+ts d9~ I Reviewed by the Cumberlar '• ~ Planning Commi9cioa one f' gloremrn/ionrd coon/y and s/o/rs VERHON H. AND SARAN C. NAILOR by the ~" •„ •~ ~ -~:~• .~ F; - bid psrsonal,ly apprar and ooAnow/edyrd rAis plan ro br ot/ and deed .. yy~i~`f c~k p/rd desires iI /o bt rrCOrded as sue/~~ x pAm~or.N, NofdhY plUiflQ ~ I~ ~~~ 2_.... ~. ..- i' ,~}~ ' ~K. ~•~'.. ) } ~. i ~ s C^...... e. ('pale NPLnt»D Wvn.i• <:''A, irOr~" I ~ ~ ~ itni f ~ ,. •~ r K;.3~ Di 'tr .,., r s MAAG7[ ~ ea Middleton ~ ~~%~ s_~ - ~? ~ r.r. art' ip -. no/ory publre my commission e.rpves35 Township ~u .,1~,~''f • wf rr; ~,rSr~ires/s or ports of srrse/s if not rsriousf hereb dedico/ed for ~-~-~-- --"----- t/ ~ r r P Yr y Plcnning ~ ."" c use. Co scion ~~ .. ~~.,,L t~t~fi Try ~~~ ~' `~fi ~'~ i ~s Asrroy Cerli/isd lAa/ /Ae underripnsd has /eyo/ ar rgvilaD/e /irle/o the ~ r~ ~' ~ langd~~~~~rhown herron. ~~~ ~~ ~~el.~iy reviewed this i day of A•Tar~c 1985 .. by t ,,~ .yernon ••. Noi oT r 321 • Pleasant .Hall d. ~~ - Carnsla o. ~ urn-ua ..., ~ .. ~ .. .. -.' ... -' ,; c~bl~• y~ ~~~~ - r .. - • --..~. y ~. ~ a { 4Ji . • ., r ~ ~, rear 751 eriand Ccunty7ax Assessment no. 29-05-4~5-23 number of tors on this subdivision - 3 e of ? it le -deed book 21 W page 144 area of subdivision- 148.75 ACRES { ndicates test pit excavations Indicates percolation test ors interpolated from U.S.G.S. mopping LOCATION f~AAP i" = 1 nn~E THE FOLLOWINIi EROSION AND SEDIMENTATION CONTROL MEASURES ARE ~RECOMAlENDED DURING CON8TRUC710N L THE AREAL E)fTENT OF DISTURpEO (0115 SHALL BE HE[D TO A MINIMUM. . 2. CONSTRYCT AND STABILIZE ACCEti ROADS IMMEDIATELY. S.~ TEYRORANY DIVERSION DITCHES ql THE UYNILL SIDE Oi CONSTRUCTION TO -REVENT EROSION OF~SOILA ~. t%POSED SOILS i0R LONGER THAN 20 OAY6 YUOT BE STAi1L12ED BY 9UITMLf MEANS. S. VIACEYENT OF DRAINAGE TIES VNOER BASYY[NT FLOORS i0R DRAINAGE TO A FREE OUTLET. 6. AN UNDISTURBED VEGETATI Vf BVFiER STRIP AROUYO THE PE RIYCTER 06 TNF LOTS TO COINCIDE wmI REWNIED SET0ACK5. L UPOb TINA( GRADING, All OISTURlEO SOllt MUST 1E STA BILIY[0. ,P,~pn Y 1Dis / d appr~ Y ~ o of OCR. 1, ~ ty me ' ' Ne~th 'Y ~ i Middleton Township SuperYisort 5 - s~~ ~. ~~ ~suiveyoi land subdivision p/on for YERNON H. AND Sf,-~AH C. ~~~ ~~Q NORTH MIDO~ETON TWP Cumber/and Co~nly, Pennsy/ rani o ~ eo sir~a E . /70/3 .. ~~ ti I terlily Ihit pion to be lorrocr et tROwn to tnt pasl of ary knowle0ge d atl --SEPT. 19, 1985 scale- A3 BHOWN SNEET HO. 1 OF 2 _ _- `;~= . ,. ~~ j. .. S`}n I ! .C 5 ~, .~~. ` { ^~ A i p y, ,' ~. y ~1 ~ v, ~ .M1, / V (1 `1 ~ , ~~\ ` lhr~;Y. ,,. ~ i55s 1~ ,1,. , r yJ s. n z. ~, ,'~~~t tlrj . a I ~~t~.. ~jj. ~.~ ;rit4 rr4)/D ~, ~, t, '~„ •. ~' e t ~•.:rf' i ~• ~;,., ,i • i, ;' '71.~:.' r ,-' . ~i~ . ~,y ' I ,~ } 1 ~tr~ ~ `• y r ti~r y •~ I M ~ ~~~~~ ~\ drawing number 85139 ,. 'I k _ `,+~ f 4e Y~' t. N O a m Z U Z W [D U n. 0 in N O N w~ ,~., W Lm Lq ~O ~ ~ - '' '~ ~N L= 110.04' R= 1025.00' . ~~ ~:ti Y M ~ . ~ ' ,, v;~ - B~?13S'e L-105,00' ~ / )1 LOT ~ ~' ~ -- R=975.00' ~ ~ L,/ 4 i. ~ ~.,, ~ - L-958~9' R. ~, r, ~(=?! 3e. q8, ^"' , •.~ S 3$`2/'35„E SSyOj~ 2,1 95 p5, /38 4g q,S '~ ,~. .i ~egw;¢d bull ~ ~5' tl~d'~o y C: 1 ~ ~~ - =, ~----__.. tlr"9 I'i nip '~'W. l~nped ~ti b ~_ ~3O ~~ ~+:'~~ 40' ~ NOTE-MOBILE HOME TO BE <f hOMf tv r ~r ~ 't, ~ ~ - RELOCATED-WITNIN THE, ~ ~.. a F~ ~ ,.y { ~ _ REOUIREO BUILDiN6~ LINES ~' t' 4 ~ F . N . 4j, X60 ~ SepTIC TgNK~ .I _ e q0 f P9`''ea. C9~ MFR ,.. +... k S G E- ~. '~ y I, ~~. rr ~. `fie ~~.. ~ ~;~ ~ ~ ~ ~¢ F O \ h m 1 + ^;r r ~ ~ N ,es zzz=~ 1~3~-3nano a s~ loz=i Id3i Po a rs ,r' M ,pop , 3nano . z I .I ~ ~'~, ;I u ,r 3 2 0« ,} -~ ~IVgGG®NE~fs ,, m "a LEGAL. R.p ry WFDTH i~ - ~ VARIE$ GAP a ~ - + ' i ~~ ,~ ,~. : r ,LOT AREAS -. ,, t. ~ ~ " SOT N0. 3 GROSS. AREA 100008.58 sq.ft. t_OT N0.2 GROSS AREA 12$4 ' _ R:O.W. .along T- 429' - 9056 .69 sq.ft. R.O. W: olong t- 429 _ - 180 th' R.O.W. along ~.R.21032 -- 9949,71 sq.fi. ~ R.O.W. along !_.R.21032 --=.303 ~ ~._ _ , ~, i ~. . _.. _ N ET _ AREA, __.,_:8.1002.'18 sq.f} `~ ET ARE 80 A 0 ~ :. _ M ' .. .. ` ,~ } - - ~ _ 1 ~ ~' = ~~ .vJ ~ ~~~7~ DEDICATED R.0 W '.'NORTH OF CENTERLINE OF •'PLEASANT HALL ROAD 7-429 • 2 ~~'~ iw ~ u R !•-~ ~~';.,'° ~~ 6 ~. J ;~ ~ ~~3___~rv.. ` ~: ~ s _ 1*''' 'v,~'r ~ J '~+'~i i s ~¢~~ ~ a n r t '},f r"t 'r 1~ .Y~ ~ ~ i-~'~t ~„ ~ ,3 ~i-'o r tom" f~F;~. IaJth ~ ~- ,d+ al ;; ,. ,, - ~ Y -_. ~, 321 Pleasant Hlall I~oadq Carlisle, PA 17015 t., - ~' it a~ _ j ~ -- / ' ~. fl ~~` * ^ 11' ~, - ~_. 1`.~ '~'~t'.rZG' )91 S' .~'c.3 ~'... ~;... 321 Pleasant Hall Road, Carlisle, PA 17015 321 Pleasant Hall 12®ad, Carlisle, PA 17015 L.PJIrtPIL/1iAVr1 /111A1 JA/\Ada)1A;iVl Vd' A,A1HAddIrV 4VnA~iAAV,tiv t "I•,It I Ihlt',\~fl(IN: 'i he Aplnaisrr ccrlitics lutJ :tgrccs that: !. Ihc /11')n;riwr h;ts nu present yr conlanplalal litturc interest in the properly appraiscJ; anti neither tttc cntpitayntcnt l+) nrd:e Ihr ;gynaisal, nor Ihc cwarprnsation firr it, is cvnlingent upon Ihc appraised value of the properly. '. I he Apl,t;tisrr hats nv personal interest ill nr bias with respcca tv the subject tn:ttlcr of the appraisal report yr Iltc pariici- panl': u, the s;rlc•. 'the "listintatt• of ~latkrl 1';tluc" ill the appraisal report is nut b;tsctl in \vhvle yr in Intl opau Nre race, color, nr national nril!in of Ihr prusprrtivr utvncrs or occupants of Ute properly appraised, ur upon the rare, color ur nativn:d origin ,~I th-• )urscm rn,nrrs or vecupatrts of Ilrc pnrpcrlies in fhc vicinity of Ihc prvpcrty :q,praised. t. I he Aplnaiscr has pcrsnn:dly inspcctcJ Ihc prvpcti}', both inside ;ctrl out, and has made an exterior inspection of ;tlf e,unparablc s;JCS listcJ in the rcpvrt. 'li+ the bcsr of fhc Alrpralscr's kuutvlcdgc anJ belief, all st:Ncnrcnts and infi)rruniicrrr in this rrlrrgt :rte one anJ antert.:urJ tree Appraiser h;ts nvl knutvingly withhelJ auy significant iofvrnrriiun. •1. All e,nrtinl!crrl :nx1 limiting t•untlitions ale. contained herein (iayrvseJ by [hc recurs of Ihc assiknnratl ur by tltc unJcr- sil:neJ nik•ctinh the analyses, opinions, anJ conclusions cunlaineJ in Ihc report). 5. 1"his :rlrptaisal n•pvrl has been nrtJe in confurnrity with anJ is subject tv the requirentculs u! the Cude of Irrofessiomvl Iahics and StanJ:ncls of I'rutcssiunal Conduct of Ihc appraisal vrganiaatious with which the Appraiser is affilialcJ. ti. !\II rcmclusivns anJ opinions concerning Ihr: real estate that ore set forth in the appraisal rcpvrt were prepared by Ilre /\pprtisct tchot:c sign;tlure slppears un the appraisal report, utdess indicate) as "I2evicw Appraiser." Nu change of any ilrut in the npptaisal tcluni shall be nrulc by :nryunc other thou the Appraiser, anti the Appraiser shall have nv responsibility firr any snclr unauth,rri/etl change. t~t)N I IN(:h,N7' ANU I,IAII~)~INC CONI?ITIt)N5: 't he ccrtiliraliort of the Appraiser appearing iu the npputisat rcpvrt is subject tc~ the firlhr,cinh cnnJilinns caul Iv such other specific and limiting eunJilions ns rrre se[ (inth by Ihc Appraiser in Ihc te•port. I. I he i\ppraiscr nssuntrs no rrsponsibilily li,r nrrttcrs of a Icgal nature affecting the prvpcrty appraise) ur fhc title Ihcrc- tc,. rnrr Jr'cs Ihr Appraiser tender any opinion as lv Ilte liUe, which is ttssunied ttr be guvJ and nrarkelable. "hltc properly is ~'I'I'rai'x•J as Uu'trlth unJrr responsible utvocrship. `. i\nc ~Lrtrh in Ihr report nr;ty shots apptoxinurlc dintcnsions and is incluJcd to assist Ibc larder in visualizing Ihc pn,p- rtl_t: Ihc• Appraiser has nraclc nu sun•cy of the prvpcrty. .t. Ihr ,\ppt;tiser is nor tccpti-ctl to give Icstinurny ur appear in court because of having nrtJc the appraisal with reference to Ihr prcgrrrtc in clurslivn. unless arrangements Irtve been previously made thcrelor. •I. Any aistributicm of the v:Uuation in the report bcttvicen Inn) attJ iny)rvveniculs rrpplics truly under dre existing prvgrnnt of utili~;Uiun. 'Ihr sepnrrlc v;Juatiuns lire rand :uul builJing must nut be use) in cunjunctiun tvitl- racy other ;grpraisal nnJ arc inraliJ it sc, nr:cJ. - 5. -Ihc Algaaisr•r assumes Ibat tlrcrc arc nv hiJJat yr unappareot cvnJitiuns of Iho prvpcrty, subsoil, yr structutcs, which r,nulJ rrnJC•r it nr,hr yr Icss valuable. 'fhc Apprnisa- assumes no respvnsibilil}' lire such conditions, yr for cnginrcring tvhirh rnil;ht be tccluircJ to cliscovcr such Iaclut:S. (,. Inlinnr;ttirrtr. estimates, and opinions furnishetl hr the Appraiser, :unl cvntaineJ in Iltc report, lucre ubt:rinctl from sources cvnsiJcrcJ rcli:rlJc nnJ believed to be True anct ctn;recl. Iluwcvcr, no respvusibilily firr uccwacy of such ilaus linnishcd Ihc Appraistr r:ur be nssunrcJ by Ihc Appraiser. 1. I )ise•losurc of the t:vntcnls of the appraisal report is goverucJ by rho Isylaws anJ Rogulatitrns of the ptvlcssiunal appnlisu) u,paoizatiuus ,t•ith n•Irich Ihc Appraiser is nfliliulcd. li. fJeithrr all, nor any part of Ihc content of the repur(, or copy thereof (including conclusions as to Ute properly value, Ihc iclrnlit}• of the Appraiser, prutcssionnt Jcsignalions, reference Iu auy prvfcssivnal appraisal orgauiz:rtivns, or the firth whh which Ihc Appraiser is ronncctal), shall be osrJ firr any purlrvses by anyone bur the client specilieJ iu the report, the burrower it ahln:ti~al li•c paid by saute, Ihc nurttgagec or its successors art) assigns, uanlgage insuiers, consuhants, prufessiun:rl appraisal ntgnnir.:rtinns, :ury• stale ur tcJcrally approve) linancial litsli[t)lion, any JeparUucnl, agency, or instrumentality of Ihc UnitcJ States or ;un• sLrte or the 1)ISIIiCI of Cnlunrbia, without fhc previous written consent of the Appraiser; nor shall it be conveyed I~r :ununc n, the public Uunugh ;ulvcrtising, public rcl:rlivus, news, soles, yr other nrcdin, without Ihc tvritlca consent nnJ :ggrrural of Ure Aplnaiscr. cl. On all alry,rris;rls, subject lu satisfre•Iury rvnrplclivn, repairs, ur alteralivns, the appraisal report :urJ v:due conclusion arc eontingcnt spun cvn,plctivn of the inrprovcmatts in tr tturknuutlikc another. h.N~'llt(1NnIliN'1'r11, IIIS(:LA11111;R: IIIC VaIUC CSd111alCd IS baSCd Ort IIIC aSSUnI )llUll that U1C ptOpClly i5 r101 nCgnlluCly affCCICJ by Ihc. ctistr.ncc c,( hnznrduus subslnnccs ur dctrinrontnl environnrcntnl conditions un~ess ollrcnvisc slated in dris retxnt. 'hhe apprniscr is ant nn expc,t in the ielcntificativn of haznrJvus substances ur Jetrinrenlal envirotunartal cvnditious.'llre n'grraiser's routine inslrec- tiun of nnJ inctuirics nl.rvut Urc subjcd prvpcrty did not Develop racy infonnalion Urnt indicated nny apparent srgnificavrt hnzardvus sub- stnnccs yr cleuin,cntal cnvirvnnrartnl conditions which would affect the prvpcrty negatively unless oUrenvise stored in this re~rvrt. It is pu~sil~lc Drat testc m~J inspections mode by a qualifieJ Lazardvus svbstrutce and envirvnntental exlrert wool) Leven) Ihc existence ul hatarJuus solistances yr detrinrcntnl envirunntentnl conditions vn yr aranrd Ure prupcriy Uiei k•vulJ negatively affect its value. I ,1U1)I1 IUN~\I, CIilt7lhICA~1~1ON: 'hhe Apprniscr further ccrlitics nnJ agrees U,al: t. 1. •I hip atq~raisal cuntunns Iv Ihc Unifvnn SlnnJurJs of I'rvfcssivnal Appraisal lrtaclice ("USIrAIr") ncloptcd by fhc Appraisal SlanJnnlc lkrarJ o('hhe. Apprnisnl 1~vtrnJativn, except Ural Urc Dcprulure I'tovtsion of Ure USI'AP does nvl apply. 2. 'hhcir cangrensntion is nor contingaU upon Urc rc!)vrting of a J)redelennined vnh)e or Jitectivu in value that favors Urc chose of the cliche, the :unount of Urc value estirunle, the ntlninnrent of a snpulateJ icsuh, yr the occurrence of a subscxluent eveul. ~. ~Ilris nplaaisal nssignnrcnt was not bnscJ vn a rcqueslcd.minimmn valuauert, a specific valualivn, yr Urc approval of a Iona. tl.•tr.: rho ,n.hunmcnrnl Jiutrimt~ end/,rr Ibe adJl/uunal n,tlacatlon a,e uth1~/~ppd~0~~ nor db ~rqn ore), h3r r'rc Ja(c M1hc o~ r~nu(c Mee. 1)aIC. !''r. .. z.~.~. ,~ ~~~~ti ~~%-~ r f ~~/jn,~~ ~-r~. .~rfr .~.~ ~.~. t ~ .~. .. . ~~~~~~ ~~. ~~~~~~ ~ Assc~~~AT~~ ~~A~T~ - ~tEAeL- ESTATi~ APPi2A1SER GNARL.ES t. WENGI~R, GRI - EXPERIENCE; 1986 -- PRESENT Partner 1 ASSOCiate Broker /Appraiser George L. Ebener & Associates 139 W. High Street - Carlisle, Pennsylvania 17013- -1 S82 --1988 Associate Broker !Appraiser - - George L Ebener & Associates 139 W Nigh Street Carlisle, Pennsylvania -17013 1978 ---1982 Reai Estate Salesperson - - Geo~ge L. Ebener & Associates 139 W. High Street - Carlisle, Pennsylvania 17813 - EU13C14ttON: Pennsylvania Association of Realtors Appraisal Courses RA 1 =-Basics of Appraisal - RA 2 -Reai l`state Analysis RA 3 --Sates Comparison Approach RA 4--Cost & income Approaches RA 5 -Appraisal St~dard ~ Ethics RA 6 --Narrative Report Writing - RA 7 -Introduction to Commercial Appraisal - Residential Appraisal - , PROFESSIONAL LICENSES: Real. Estate Associate Broker-.AB-043963-A, Commanvvealth of PA Re4l Estate Broker /Appraiser -- BA -UU184J-L, Commorn~vealth of PA. PROFESS{ONAL DES{GNATtON: GRt (Graduate of the Pennsylvania Realtors Institute) awarded by the Pennsylvanta Association of Realtors. APPRAISAL EXPERIENCE. f3ovemmentai Condemnation of Land, Tvvmship Condemnation of Land Commercial Business, Farms, Undeveloped 1_and, Building Lots, Apartments, Single Family Uwetlings and Estates. M&T Securities, Inc. 285 Delaware Avenue, Srtite 2000, Buffalo, NY 14202-1885 April 10, 2009 Date of Death Valuation Vernon H Nailor (deceased 2/24/09) Acct - AZC012210 Opened 6/7/2006 Description of Security Quantity in Valuation Price per share Shares Date 2/24/09 MFS Total Return Fund A 3124.009 $1039 We have received the information presented above from sources, which we believe to be accurate. However, we do not guarantee their accuracy. The price per share on valuation date is the closing price on that date. Please contact Client Solutions with any further questions, or if we may be of further assistance to you at 1-800-724-7788, Option #1. Thank you. Sincerely, n r' / ~ l_. Robin Brown Brokerage Operations Specialist M&T Securities, Inc. Investment and Insurance Products: • Are NOT Deposits • Are NOT FDIC-Insured • Are NOT Insured By Any Federal Government Agency • Have NO Bank Guarantee • May Go Down In Value M&T Investment Group"" is a service mark of M&T Bank Corporation and consists of M&T Securities, Inc., the investment-related areas of M&T Bank and investment advisory firms MTB Investment Advisors, Inc., and Zirkin-Cutler Investments, Inc. Brokerage services and insurance products are offered by M&T Securities, Inc. (member FINRA/SIPC), not by M&T Bank. M&T Securities, Inc. is Licensed as an insurance agent and acts as agent for insurers. Insurance policies are obligations of the insurers that issue the policies Insurance products may not be available in all states. ~VA~DEL~... SE't"V!CfS COtTi~C(Y1'~l 6300 Lamar Avenue Post Office Box 29217 Shawnee Mlssicn, KS 66210-9217 wwsv.waddell.com ~ (~C ~' C~ ~~Z C? ~ Cyj j ~ ,~~~_~ - i - 1 March 16, 2009 Smigel, Anderson 3z Sacks Attn: Roger Morgenthal 4431 N. Front St., 3`d Fl. Harrisburg, PA 17100-1778 RE: Estate of Vernon H. Nailor Account 5529110 Dear Mr. Nailor: The following is the information you requested on the above-referenced account. Title of account - SEPSP of Vernon H Nailor Date established -Could not locate date 12/31/08 Balance - $6,094.69 Balance on 2/24/09 - $6,213.84 ~ Balance as of 3/13/09 - $5,792.25 If you have any questions, please feel free to contact me at (913) 236-1588. Sincerely, ,.~ ~.._ Randy Walker, QKA, CRS Retirement Plan Consultant Q MBTBan~ X199 Mitchell Road, Millsboro, DE 19966 Mail Code DF,-MB-12 Smigel, Anderson & Sacks LLP Attorneys At Law 4431 North Front Street 3rd Fl. 1Harrisburg, Pennsylvania 17110-1778 Ke: Estate of Vernon H. Nailor Social Security: 196-14-4085 Date of Death: February 24, 2009 ., J ~ :=1 ~.i 1 ~Jrl~ Phone (888) 502-d3d9 Fax (302)934-2955 March (8, 2009 Dear Sir or Madam: 1'er your inquiry dated March 12, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names o~ Opening Date Balance on D~xte of Death Accrued Interest Total 2. Type ofAccount Account Number Ownership (Names o~ Opening Date Checking Account 267307939 Vernon HNailor* 1/1/71 Closed 3/10/09 8 20, 802.51 / ~' 0.11 ___ ._ _ __ _ $ 20,802.62 _ _. Certificate of Deposit 31003911813614 Vernon HNailor* ~ 4/18/06 Closed 11/26/08** Please be advised, there was no safe deposit box found for the above decedent * * Please contact the High Street Carlisle Branch for all additional information on accounts closed prior tci the date of death. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our High Street Carlisle Office # 717-240-4536. Sien'ce~rely, "fracie Hare Adjustment Services ,~a '-~, ~, > ~_? __ _ - , ~~~ Aviva USA 611 Fifth Ave. Des Moines IA 50309 Tel 800 343 5660 vvww.avivausa.com April 24, 2009 Smigel, Anderson & Sacks Attn: Roger M. Morgenthal 4431 North Front St 3~d Floor Harrisburg, PA 1 71 1 0-1 778 Re: Policy: 30SB560359 Annuitant: Vernon Nailor Dear Mr. Morgenthal: Thank you for your recent request for information regarding the policy referenced above. This policy was issued as a Qualified annuity on August 29, 2006. Vernon Nailor was the sole annuitant and owner. The date of death value is noted below. Date of Death: February 24, 20/09 Account Value: $ 36,235.29 Your correspondence requested the amount of any interest accrued to the date of death for the calendar year. The Account Value as of January 1, 2009 was $36,696.56. A Required Minimum Distribution was processed effective February 15, 2009 in the amount of $650.59. Should you have any questions or need further assistance, please feel free to contact our office toll-free at 1-800-343-5660. Sincerely, Jen Bradfield Claims Administration Specialist cc: Scott D. Nailor American Investors Life Insurance Company, Inc Aviva Investors North America, Inc. Aviva Life and Annuity Company Aviva Life and Annuity Company of New York Aviva USA Corporation '~~ i ~' ~ - ? L ~~-1 Allstate Life Insurance Company I?.O. Box 94212 Palatine, IL 60094-4212 Telephone: (877) 499-6418 Facsimile: (866) 635-4523 March 25, 2009 Roger M. Morgenthal 4431 N. Front Street, 3rd Floor Harrisburg, PA 17110-1778 Re: Vernon Nailor Contract No: GA0752182 Dear Mr. Morgenthal: Allstate:. Yau`re in goad hands. `vVe received a request to complete IRS Form 712 for the above referenced contract. The purpose of Form 712 is to provide an estate or donor with the value of a life insurance contract or its proceeds as of a certain date (usually the owner's date of death or date of transfer of the contract). Because this contract is an annuity, it is not reportable on LRS Form 712. I can, however, provide the following information for estate purposes: Registered Owner: Policy Date: Interest earn 1-1-09 to 2-24-09: Date of Death: Annuity Value as of Date of Death Cost Basis: Named Beneficiary: Vernon Nailor August 1, 2002 $ 153.95 February 24, 2009 $ 32,612.97* / $ 30,000.00 Contract Default *The actual amount paid may differ due to Market Value Adjustments and/or any applicable Surrender Charges. [f you have any questions, please contact me at 1-877-499-6418 Ext. 86184. ;Sincerely, Donna Gray Sr. Claim Examiner ~, FORT DF,ARI3ORN LIFE hisuranrc Qunpnnp Administrative Office • P.O. Box 655403 • Dallas, Texas 75265 • Phone (800) 538-0379 • Fax (972) 48C~-0642 f ~~ ~ C ~ c-~ ~ j 1 a,t`~ ~ April 7, 2009 Roger M. Morgenthal 4431 N. Front St. 3rd Floor I-Iarrisburg, PA 17110-1778 Re: Contract #P00000057818 -Vernon H. Nailor, Annuitant Dear Mr. Morgenthal: Thank you for your inquiry. The registered owner of the above referenced annuity contract is Vernon H. Nailor; there has been no change of ownership. This contract was issued with an effective date of December 2, 2008. The amount of interest accrued from December 2 to the present is $913.54. The date of death value is $45,632.24. If you have any questions, or require additional information, please contact our office. Sincerely, Stacy W. Blackwell Individual Customer Service 1-800-538-0379