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HomeMy WebLinkAbout01-22-1015056051058 ~.~~ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Boreal, of Individual Taxes INHERITANCE TAX RETURN _ . Po Box zaosol 21 09 0495 liarrisblsg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202-20-2179 ! 05/11/2009 ! 10/19/1926 Decedent's Last Name Suffix Decedent's First Name MI KLINE JEAN ' K (B Applicable) Enter Surviving Spouse's IrNormation Below Spouse's Last Name Suffix Spouse's First Name MI N/A Spouse's Socal Security Number _. _.____ _______ __ .. _ ____ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (it? 1. Original Retum C~ 2. Supplemental Reim {~ 3. Remainder Retum (date of death prior to 12-13-82) ~:.~~ 4. Limited Estate 4a. Future Interest Compromise (date of C~ 5. Federal Estate Tax Retum Required death after 12-12-82) Ca'3 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust _._0 __ 8. Total Number of Safe Deposit Boxes (Attach Copy of WIN) (Attach Copy of Trust) 9. Litigation Proceeds Received t~ 10. Spousal Poverty Credit (date of death r~a 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 CONFN)ENTIAL TAX INFORMATION BNOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT R. BLACK ' (717) 243-3727 ___ Flan Name ( I e _ __ _ .._ _ - - -- REGISTER OF~IMLLS USE ONI~ ' J LANDIS 8~ BLACK `W ; r~ First line of address ~ ~' ~ F ~ ^ `+'~' r _. ..._..__,. _.. __ .. _.. ..__ _ . _. .___.... ___. ___ 1. J ..Y~ 36 South Hanover Street -r7, r~~ ~7 N ~ Second line of address __.. ..._, ..... _ _.. ......... _. ~ '~ _. __.. _...._ .... . .. _.___.. . _. _. ~ i t ' ~ . . ~i. .y ~ r ' ~ . _. ~A ~ ~ ~ City or Post C+ffice State ZIP Code -- - - -- -~_ -- e Carlisle ': PA ;17013 r v Correspondent's e-mail address: robtrblack~embargmail.com Under penalties of perjury, I declare that I have examined this retwn, including accolr~ying schedules and stabsmerKs, and to the t>~t of my Ivwwledge and belief, it is true, oortect and complete. Declaration of preparer other then the personal represerrtative is based on aH IMomlation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~VIA'Y+A~L-__Ul~~ ~ ~ -t 1 t ADDRESS 1842 Sprig Ro~yd, Carlisle, PA 17013 40 Horseshoe Lane, Ne own Square, PA 19073 ADDRESS 36 South Hanover Street, Carlisle, PA 17013 PLEA8E Ut3E ORIGINAL FORM ONLY Side 1 15056051058 15056051058 i : `i .~'~ ~7 J I I r' : t ~~ .-_3 I_.I,.,i ii7 15056052059 REV-1500 EX Decedent's Soaal Security Number __ _ _ __ _ Decedent's Name: JEAN K KLINE '; 202-20-2179 RECAPITULATION _...~__~~___A~.._..___.~_r__~__...__e._._..... 1. Real estate (Schedule A) ............................................. L " 144,000.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 77,760.63 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C) ..... 3. '; 0.00 4. Mortgages & Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) Cs3 Separate Billing Requested ....... 6. ' 7. Inter-Vrvos Transfers & Miscellaneous Non-Probate Property (Schedule G) C~ Separate Billing Requested........ 7. '. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 10. Debts of Decedent, Mortgage Liabil'~ies, S Liens (Schedule I) ................ 10. ~! 11. Total Deductions (total Lines 9 r£ 10) ................................... 11. '; 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 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. ; TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or sf d S 9116 _ _ 0.00 ; 52,534.81 0.00 87,973.11 362,268.55 21,615.70 289.39 21,905.09 340,363.46 0.00 340,363.46 Van ers un er ec. (a)(1.2) X .0_ 15. I _.~__._ ___.. _ u_~.~_ _~_ _.._.__ ..~ 16. Amount of Line 14 taxable .__~ __.. ,...,.. ,_.._. ., ~ ~ ,.._ .,. ~___ v. at lineal rate X .045 340,363.46 ' 16, ! 15,316.36 .__r~ . _~.A.._ ,.~,.._._ _. ~.,._~ ,..., .,~_.~.. ~ 17. Amount of Line 14 taxable ...W...,.,~ W ~.-_.__... __ _ at sibling rate X .12 17. _~ .... ~_-~~_ ._ .. ....w , .. ._.. _ .n 18. Amount of Line 14 taxable ~_._ . ,, ..___ ...~ . _. __ . ~ .. __ .. ~,. _. at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. ' 15,316.36 __ _ _ _ _ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV 1500 E7( Page 3 Decedent's Complete Address: ~I~~~~ e .w_,_..____~ ._~._.. _ ._.~.n.,.,e .~ s 21 ~; 09 ; 0495 D C NTS DECEDENTS SOCIAL SECURITY NUt~ER JEAN K KLINE 202-20-2179 STREET ADDRESS 1842 Spring Road cITY Carlisle srATE PA zIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 10,000.00 C. Discount 526.30 3. MterestlPenalty rfapplicable D. Inthrest E. Penalty (1) Total Credits (A + B + C) (2) Total InterestlPenalty (D + E ) 4. ff Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line ZO to request a refund. 5. ff line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (~) (5B) 15,316.36 10,526.30 4,790.06 0.00 4,790.06 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property trensferted or its income : ............................................ ^ c. retain a reversiarary interest; or .......................................................................................................................... ^ d. receive the promise for I'rfe of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his ~ her death? .............. ^ 4. Did decedent own an Individual Retirement Account, 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 R AS PART OF THE RETURN. ~. For dates of death on or after Juty 1,1994 and before January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the onty 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 [!2 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 benefidaries 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. pennsytvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 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 property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 ~ House and lot of ground at 1842 Spring Road, Carlisle, North Middleton Township, 144, 000.00 Cumberland County, Pennsylvania, asset forth in Deed Book U, Volume 14, Page 479. Property No. 29-17-1585-221. Assessment - $113,810.00. See attached appraisal - $144,000.00. TOTAL (Also enter on Line 1, Recapitulation.) I $ 144,000.00 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 KLINE, JEAN K 21-09-0495 All property jantly-owned with right of wrvivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1,508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 Include the proceeds of litigation and the date the proceeds were received try the estate. All property Jointly~owrred with right of survivorship must bs disclosed on Schedule F. ITEM 1. M & T Bank -Checking Account No. 422428. See attached letter. Principal - $10,382.77; Interest $3.60 2. M ~ T Bank -Checking Atxount No. 15004200021779. See attached letter. Princpal - $31,980.21; Interest - $25.56 3. M ~ T Bank -IRA No. 35004200211362. See attached letter. Decedent had no proprietary rights under the plan except to designate a beneficiary and receive regular monthly payments under the plan. Balance - $14,750.82; Interest - $57.11 4. U.S. Savings Bonds, Series E and EE. See attached list. Value - $1,142.96; Interest- $899.21 5. Personal Property -See attached appr~sal. 6. 1994 Chevrolet Corsica -Kelley Blue Book 7. Capital Blue Cross -Refund 8. Commonwealth of PA -Property Tax Refund 9. Leffler Energy -Refund 10. Direct TV -Refund 11. Proceeds of sunrival action as per letter of the Pa. Dept of Revenue dated December 9, 2009. Copy attached hereto. 10, 386.37 32,005.77 0.00 2,042.17 1,335.00 1,155.00 154.68 250.00 344.96 40.06 4,820.80 TOTAL (Also enter on line 5, Recapitulation) $ 52,534.81 (K more space is needed, insert addRional sheets of the same size) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERTfaNCE Tax RE-ruRN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLODE THE NAME aF THE i RANSFEREE, THEiR RELATIONSHIP TO DECEDENT AND THE DATE DF TRaNSFER. aTTACn A coPV of T HE DEED FoR REAL EsrarE. DATE OF DEATH VALUE OF ASSET °1o OF DECD'S INTEREST EXCLUSION ~iF AaPLICaaLE> TAXABLE VALUE 1 ~ Sun Llfe Financial -Regatta Choice II FixedNariable Annuity Contract 87,973.11 100 0.00 i °' `' ~' ' " No.15-1550-004699. See attached letter. 2 M & T Bank IRA No. 35004200211362. IRA non-taxable. Decedent had no 14,807.93 100 0.00 ~ ~w° proprietary right under the plan except to change beneficiary and receive I regular monthly payments under the plan. j I I i ~ i f i t TOTAL (Also enter on Line 7, Recapitulation} $ I ~~,973 ~ ~ If more space is needed, use additioaal sheets of paper of the same siae. Pennsylvania DEPARTMENT OF REVENGE INHERRANCETAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ____ ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 Decedent's debts must be reported on Schedule i. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Westminister Cemetery -Grave Opening 1, 987.00 2. Hoffman-Roth Funeral Home -Funeral Services 7,934.62 3. Westminister Cemetery -Gravestone 492.50 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Names} of Personal Representatives} _ __ _ _. __ Street Address City _. __ _ _ __ State ZIP Year(sj Commission Paid:.. __ __ 2. Attorney Fees: 3. family Exemption: (If decedent's address is not the same as claimant's, attach explanation.j Claimant __ __ Street Address City _ _ _ _ State _. .ZIP --- Relationship of Claimant to Decedent 4. Probate fees: 5. Accountant Fees: 6. Tax Return Preparer fees: ~~ PPL -Invoice $. Art Calaman -Real Estate Appraisal s. Frank Potteiger -Personal Property Appraisal ~o. PPL -Invoice ~ ~ . Embarq -Invoice ~ 2. York Waste Disposal -Invoice 0.00 7,000.00 0.00 749.54 500.00 47.07 300.00 75.00 39.60 34.80 45.45 TOTAL (Also enter on Line 9, Recapitulation) $ 19,205.58 If more space is needed, use additional sheets of paper of the same size. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF KLINE, JEAN K. Page 2 Miscellaneous Expenses: FILE N0.21-09-0495 (Brought Forward) $19,205.58 Direct TV -Invoice Social Security Administration -Return Unearned S.S. payment North Middleton Township Authority -Invoice PPL -Invoice Direct TV -Invoice Embarq -Invoice Recorder of Deeds -Real Estate Transfer Tax Reserve for closing and filing releases 54.05 910.00 82.30 51.51 57.87 34.39 720.00 500.00 TOTAL $21,615.70 ~ pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER KLINE, JEAN K. 21-09-0495 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) (1.2}.] 1. Sandra K. Loy, 1842 Spring Road, Carlisle, PA 17013 Daughter 1 /2 S.S.No.167-38-9562 2. Frank Kline, 40 Horseshoe Lane, Newtown Square, PA 19075 Son 1 /2 S.S. No. 167-38-9444 3. Andrew P. Loy, 301 Norlh Progress Avenue, Apt.1-12, Grandson 25000.00 Harrisburg, PA 17109 S.S. No. 181-66-4283 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX I5 NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I ~ If more space is needed, insert additional sheets of the same size. 0.00 0.00 0.00 LAST WILL AND TESTAMENT OF JEAN K. KLINE I, JEAN K. KLINE, of North Middleton Township, Cumberland County, Pennsylvania, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL, EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient after my death. PAYMENT OF DEATH TAXES SECOND: I direct that all taxes that maybe assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. BEQUESTS THIRD: I give the sum of Twenty-Five Thousand Dollars ($25,000.00) to my grandson, ANDREW P. LOY, provided he shall survive me. DISTRIBUTION OF RESIDUE FOURTH: I give the rest of my estate in equal shares to my two children, SANDRA K. LOY and FRANK KLINE, or their issue, per stirpes, who shall survive me for a period of thirty (30) days. MINORS AND INCAPACITATED BENEFICIARIES FIFTH: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, my executor as trustee shall hold such income and principal during minority or incapacity and shall be entitled to apply such income and principal to the health, maintenance, support and education of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. My executor as initials trustee shall be entitled to make direct application hereunder or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be distributed to such person upon the termination of minority or incapacity. My executor as trustee shall have the same powers as my executor. POWERS OF EXECUTOR SIXTH: I confer upon my executor the right to sell or otherwise convert any real or personal property at public or private sale, at such time or times, in such manner, and for such price or prices, and on such terms and conditions as my executor shall detenmine, and to execute and deliver good and sufficient conveyances, assignments and transfers of the property, without liability of any purchaser for the application of any consideration; to borrow money and to secure its payment by mortgage of real or personal property, pledge of investments, or otherwise, without liability on the part of the lenders to see to the application thereof; to retain any investments at discretion; to invest and reinvest at discretion, without restriction to so-called "legal investments"; to make distribution in cash or in kind; to allocate and distribute different kinds or disproportionate shares of property or undivided interests in property among beneficiaries, in cash or in kind, or partly in each; and to do all other acts and things necessary or appropriate in the management, administration and distribution of my estate. APPOINTMENT OF GUARDIAN OF ESTATES OF 1VIINORS SEVENTH: I appoint my executor as guardian of the estates of minors with power to hold all property payable by law to a guardian appointed by my will and to use it for the minor's health, maintenance, support and education, either directly or by payment to any person selected by my executor to disburse it whose receipt shall be a complete acquittance. Guardian may, in discharge of all the guardian's duties, pay any minor's share deemed impractical of administration to the patent or other person in charge of the minor or to his or her guardian or to a custodian for the minor under the Uniform Transfers to Minors Act. My executor as guardian shall have the same powers as my executor. APPOINTMENT OF EXECUTORS EIGHTH: I appoint my two children, SANDRA K. LOY and FRANK KL1NE, or the survivor thereof, executors of my will. initials WAIVER OF BOND rTINTH: I direct that no fiduciary hereunder shall be required to fiunish bond in any jurisdiction, and if any bond is necessary, no surety shall be required. INTERCHANGEABILITY OF LANGUAGE TENTH; Words used in the singulaz maybe read to include the plural or the plural may be read as the singulaz. Sinulazly, the masculine form may be read to include the feminine and neuter, the feminine may be read to include the masculine and neuter; and the neuter may be read to include the masculine and feminine. HEADINGS ELEVENTH: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. I have signed this will this ~~~ day of~~~~(~E/2 , 2006. '" K. Kline ~~~ ~ m ~~~ Witness ti Witness ACKNOWLEDGMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We, JEAN K. KLINE, the Testatrix in and the undersigned witnesses to the will, the attached or foregoing instrument, who have signed the instrument, having been qualified according to law do depose and say: (a) that I, the Testatrix, do hereby acknowledge that I signed the instrument as my will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the witnesses, were present and saw the Testatrix sign and execute the instrument as her will, that she signed it willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as a witness and that to the best of our knowledge the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. J an K. Klin ~~ 7'rl ~t~~-. Witness Witness - ~~Gf/ C.. Notary Public COMMONWEALTH_OF PENNSYLVANIA Notarial Seal Robert R. Black, Notary Publk; Carlisle Boro, Cumberland County My Commission Expires Sept. 28, 2009 &y.A nc sal Scrvkas File No. 0600109 Address: 1842 Sprang Road _,. - _ _ Un,t No.: NIA-_.._..-- City; ~~ County: Cumberland-_.. __-..__. State: va- _.-_--- Zip Code: 17013 _.._.._ Legal oesaiption: See A~~ ~ ~~DY ~m OB 14U PG 479 Borrower: N/A LenderlClient: Estate of ]corn K. Kane Address: 1842 Spring Road _ _ _--- -- - ---_-----~.._ _-__---- Carlisle, Pa. 17013 Prepared By: G. Arthur Calamawi, Pa. Certs RL-139418 -----`-----__.___ -_ _._.---_ ---- -- Company: ~ Agency Aril servlce5 ---- ,_ _ - _-_-- _-- -_-.- Address: 163 N. Flanoyer Street Cargsk, Pa. 17013 _ . - - phone: (717) 243-1000 ext 216 Fax: 71 2431718 ----..---_ --------- S_~_._.____._.-____ Email: bha~asal®oomcast.net- ---- - Prepared As Oi: '' Ma~11, 2009 • __ Estimated Market Value: E 144_000.00 _ Cover Page vrilh Photo and Contents Cover Lettx Uniform Reskfential Appraisal Report CertlBCatlori and Umitlrg Condtloris 1LZt Addendum Subject Photos Building Sketch Comparable Photos Location Map Deed/legal Desoyptlan intendcd Use of This Repoli is tD establish Market Value ONLY: NOT TO BE USED far Morogage Financing. ram gouurao oy umao ~yawna aornan ~ro~ryuy taiu) vov~ertr rnrw. Wleesyatam.com B•H A nt sel SeNlteS B-H Agency Appraisal Servkes 163 N. Hanover Street Carlisle, Pa. 17013 (717) 243-1000 Ext. 216 Date :June 18, 2009 Client :Estate of ]ean K 101ne In accordance with your request, I have insptcted, as per your instructlons, arM appraised the subJect property located at 1842 Spring Road, Carlisle, Cumberland County, Pa. 17013 Parcel #29-17.1585-221. As per your irtstnxtions, the purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership, and was done in compliance with and as defined by "USPAP" and the Appraisal Standards Board. This report in It's entirety is Intended and valid only for the Intended use of the Client named in this report, and Is irnalid if photocopied or electronkaliy transmitted, whether in part or fn whole by anyone other than the Client or the State Certified Real Estate Appraiser(s) named In this report. It is intended solely for the Clem, and shall not be used by anyone other than the Client without the prior written consent of the Client, and the State Certified Real Estate Appraiser(s) conducting the appraisal process. Note :This is a Summary Appraisal Report, aril contains 11 pages (plus attachments or addenda as necessary), and any single page is irnalid If detactred or used separately from the errtire report as originally submitted. This report was conducted and prepared with the utmost care and confidentiality, and was established with no pre-determined opinion of value on the part of the appraiser(s). Thank you for choosin B-H Agency sisal Services .~ L ~~.. Art Cala ~ Form pwduoed Ey UNtad Sytbrm SofAreR G)mpany (609) 969-E727 www.urite0aplema.com file No. 0000109 B-H aisal5ervkes NOf TO 8E USED f~R MORTGAGE FINANCING PURPOSES ~~wu rAwas,~aerr o~r~ 0600109 Address 1842 Road _ CIry CarNsk---_ ----- State Pa --- 2iP-Code 17013-_---- Descri 'on See Attached Deed Copy from DB 14U PG 479 ____ __ _Coun Cumberland _ __~^- Tax Yar 08/09 R E Taxes $ 1,950.00 ~m/L S ecral Assessments S None Known Assessor' PorcdNo. 29-17-1585.221 --~~ ._.- ant ~Va ~aM n r t i i O O ~ _ ._ w e ccupan _ _ __._- Bo(rowef A CuttentOwna lean K• KNne_ P p wised Fee Sim le taasehdd Roject T~e^ PUD (~ Condominium HUDNA only) HOA $ __ /Mo. _ - .. ood a P 'ect Name N/A _ .__ M p Reference (29) 17-1585-221 Cenws Tract 011 _ _-._..- .__ --- Sdes Prrrx $ N/A_ Date o1 Sale N/A __ DesrxiQlian and $ amount of loan charges/concessiens to be- id seller- _N/A __ ,__ Landa/Cgent Bate of Jean K. Kline _ _ Address 1842_Road, Carlisle, Pa. 1_7013 - -- -- wiser G. Aatiwr Coleman Pa. CeR.rs RL-139418 Address B-H sal Services 163 N. Hanover St. Carlisle Pa. 17013 locatim r? Urban ®Suburbar ^ Rural ' ~~N~~ tamiry Mr ~ Prasat land as % i Load ra eraa>N ~ Likel l il ® t lik l N ~ I O ~ y ne am y ___.__ y ! _ o e (yrs Built up ~=_~ Over 75% ®25-75% ^ Under25% I 0 11 2-4 famil In rocess 80k Low I y _ J p ®Owna ~ Growth rate Rapt Stable [] Siow 100+ I Multi•tamily To: ^ Tenant C 640k Hi li i ^ D ~ ~ ___...-_ _ -__ __ ng n ec P values Incrasi Stable roPertY ~ - 1 ~ ^ Predominant Commercial - _. _- 10. _-.-__ ' DemanNaupply ~ Shortage ^ In balance ,Over supply I `; Vacant (0-5%) Marketing lima ®Under 3 mos. ~3_8 mos. ^ Over 8 mos. j Lf Vacant (Over 5%) 130-150 40+ ( Other ._ ~ . - . 21 - --- Nb: floes ad flie rsKlal oagaakln d fie Nilwbatfad an tpt apralal factors. _ Neighborhood boundaries xtd draracprisbcs: Sublect B sRuabed north d the Carssk Born Ilrnitx It is bounded tb the rtortlt by Canodogulnet_C_reek; to tlu east R d. -----.-.-- _ the Ilse; to the sautli by the Ps. T PAae; bD the west b rLLor~s Gap_ Factors That affect the rtrazkepbiliry of the properties in the neighborhood (proximity to artgloyment and amenities, employment stability. appeal to market. etc.): • _ S kin the Carlisle (Pa.) Marlaet Area. MaJor roodw~s, emPbYmm4 shoPPk9~ ~~s (both public and private) arc wftlNn reasonable ~ ~statrce. UtllRles as wee as fire and potlteprobDCtion are presets and~ate for the area. It is rtty opinion that the wbject property is `dated _ . _ __. cosrtrWrr:al "but fn otlxrvvise average conditbn and waAd have e~xe9ent marketing Potential. - -.-- ._. _ __ -.._. _. Mazkel rAnditions in the subject neighborhood (including support for the above conclusions related to the oend of property values, demand/supply, and marketing time -- such as dap on competltive properties for sale in the neighborhood, desaipbon al the prevalence of sales and financing concessions, etc.): E robes and inverKOrles have rcmahed fairlYstabk in the area, arts although interest rates arc }IuCUating, the rnarlcet is stable. has had lifbe or no irK;rease over the st r. Avers ma time for similar in this area vwukl be m 90 but cold be u bD 180 days. Seger cortcesalons in tits farm of closing cost assistance ro Marc reWWel~ comrtron, but uwal dont _ ._ -- _._.-._-- -_. _ exceed 53000 to 55000_ - MJaet idonltnia bt PUDs pl applic~le) - - Is Ne developerPouilder in control of Me Home Owners' Association (HOA)? ~ ; Yes ; _' No _ Apprmdmap top( number of units in Ne subject project NJA .Approximate top( number of unip for sale in the wbject project _ N/A Describe common elements and reaabonal facilities: N A Dimensions 150.0 f= x 200.0 L x 150.0 B x200.0 R -__ _ ...I topography Level _. ------._. _.. ----. Size 0.52 acre (m/L) __ _ Site area 30.000.00 Sgf4 Comer Lot [~ Yes ~ ------~ ~ _ Shape RectanguWr __ __ Speciik zoning cWssificabon std description Residential __ Zoning compliance ~ Legal L j legal nonconlortning (Grandpthered use) ^ Illegal J No zoning I Drainage rs to be adequate Highest 8 best use as improved ®Pesent use ^ Other use (exppin) j View Residential __ IltMtlss Public Other tJd-sfb I~BrowMab Type Public Private landscaping Av~_ Elecaicity ® Sheet Macadam ® ^ l Driveway Surface Macadam _ Gas ^ ?~~ f Curb/Gutpr None Observed - 0 ^ ~ Apparent Easemenp None Found or observed _ _-_ Water ^ ._.__ Sidewalk a! Sitic Off! _._ ___ _ ` ~ i FEMA Special Flood Hazard Area ~_ Yes ~ No SanRary Sewer ~ I Sheet Lights None Observed ~ ~:_ ~ ;FEMA Zone -_..C Map Date 04/01/1982 --- ,-• m i Allev None Observed -__.•_~ i j I FEMA Man No,-._-420367 0010 B _ __ Commenp (apparem adverse easemenla, enero~lmenp, special assessmenp, slide arcs, illegal or legal noncanlorming zoning use, etc.-: None observed err tbund durl the - . _- -- - -- nortrral course of research of Ws propesty. _ ._. ._._.--- __--- . _ - GENERAL DESCRIPTION EXTERIOR DESCRIPTION ~ FOUNDATION ;BASEMENT ~ INSULATION No. of Units ~n a Foundahon clods Spb ~A j Area Sq. Ft. 1160LrNl~; Roof _- No. of Stories One ' FxteriaWalls &k/Alum Crawl Space N/A %Finished 0 Ceiling _____ Type (DetJAtt) Def. Rod Surface Shkgk Basement Full __-__ Ceiling Rafter _ _~ Walls i~ Design (Style) Ranttr Gallas 8 Dwnspts. Aluminum __ Sump Pump Yes .-.~._.- Walls Block _ ._ Floor - - --- J ExistirtglProposed window Type DbI.F#rg. _ Dampness None Obsrvd j Floor Convete ~ None '~ - _ -_ - J I Age (Yrs.) 51 m/l. StartVScreens bdstin~_-__ SetUanent None Obsrvd ~ Outside Entry None Obsrvd !Unknown ~` ERective Age (Yrs.) 1x15 yrs. (m/L , Manulacaxad House No , InleSption Unknown i See Text Addendum Pq. _ ROOMS Fova ~ Livino Oini Kitchen Den__-_FFamil~Rm~ Rec.-Rm~_Bedrooms Baths y.. laundry.. ! Other Area S . FL I t Basement _ - •-__-'f--. ~,-- ---- -_.-+ --t--1160 m/L Level T 1 _ 1 ~ I 3- 1.00 1584 ---.__.~___----t_---- - Level2 ---~-- - - ------L- - --~ FfYhflsd ana aMw tteN eabitrs: 6 Rooms• _ __ 3 Bedrooms ~ IOTCHEN EQUIP ~ • 1.00 Bath s);-.•__ _-1584 Square Feet of Gross Living Nee TDC ~-AMENITIES . INTEPoOR Mataials/Cardi6on HEATING FNVBB R hi t T CAR STORAGE: ^ i Fire lace(s) N 1 N ~ or e gera _ Fioas CerpeL:Average _ ype p one , None I ~ Walls Plasta:Average Fuel OA _ _ RangrJOven Spirs ~ ~ Patio None Obsrvd_ (w ) Garage * of cars TiirrVFinish VYood:Average~CanditlonAverage Disposal _ DropSpir ''1 Deck NoneObsrvd I 1 ~ Apathed 2 Bath Floor CarPet:Average--; COOLING Dishwasher I _ _ • Souffle !~ I Porch FrorK _ _ ~ ? Depched ._ - Basr Wainscot Ceramk: Average , Cenbal Yes ; FarVHood Floor ~j .Fence None Obsrvd (; Built-In Doors Wbod: Avda9e ~ Other ___~ Microwave i ~ Hated L ~! + Pooi N/A- - -' Caryort _-^- Condidon Average Washa/Dryer ~ Finished ^ t ^ ' Driveway AddiOaral faWres (special energy eHiciem items etc.): Norte Otx~ _ _ ~--------- --...-- Conditan of pe imlxovemems, depreeiatiorr (physical, IuncGonal, and extanaq, repairs needed, quality of construction, remodeling/additions. etc.: Horne p in eve- rage condltlon vviffl r10 physical f1YlCtiafl7l W e]Qert171 ObSOIeeCZfiCe. IfMeriW Is "dated" cosrtreticallyr but vv~livable _NO needed r~air was noted. at fhe time of ins~on.. no repairs were fn Drogress. Quality of consbvctlon is ave_ra~e bo the area and~eriod_. ---..--.---___ -_.-.._ _-------- Adverse envfronmenpi conditions (such as, but not limited ro, hazardous wastes, to>ac subatences, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property: None ollserved...NOt qualifkd or certNfed ro see o- trst...See TbR Addendum Pai~e.___---,--- --._. _ _. Freddie Mac Farts 7g e•a3 Farts rprseuae ay urxna syasms wmvao wmpury tewr star-o rzr wwM.urnws7rams.com • rage i rarvae rnae ram ruu+ a-a~ file No. 0600109 g.it Sanica ..u.rwsu sraamcYTNA1N APPRAISAL. REPORT FIN Ne. 0600109 Ya~ar~nrao ..~.~~.___---- - -- ---- ~A Comments on Cost Approach (such as, source of cost estimate. site value, square ° $ _-_-. ESTIMATEDSITE VALUE ESTIMATED REPRODUCTION COST NEW OF IMPROVEMENTS: loot calculation and. for HUD. VA and FmHA, the estimated remaining economic Dwelling -- Sq• F-• ~? $ _ ° $ ----- NSA ! life d the property): Drre m the ale of the w~ Improvement~tfie Sq. Ft. Cj Y = ---..--_-- j Cost Ash to value was not used. The Cost- is - trx dwetlMps a •Wew Cor~struWon" a for an actual -' _--_.. _ -------° ~nrWdered -- GaagyCarport Sq. FL fg^. S __ ---_ ., of Tess than-_ five r~esrs. It is the opinion of this~isei - - Total Estimated Cost-New ..................... = S WA L~Cpu_ /~roach• oo value is inadAe~ be and trot a ate in - Physical Fraictional Exlemal Less I ' _-~T-_ 1---~~ ~ an arwlysis of a dvvdNn 8 I merlts.of the actual I a of I = $ this wbjecS, and wadd riot yldd an aaurax re~reseMatlai of Marks - -- Depretletlal _ = rovarunts lue d kn d V i _- Value_ It was therefore rat carrsidered. ...... p ad a Deprec _ $ _._---_------- 'As-is' Value of Site Iniprovertients ....................... N/ INDICATED YALDE NY CONT APPNOACN ................ _ $ N0.1 PA~ANLE N0. i COM COMPARANIE M0. T ITEM CT C __ __ 1842 Sprkrg Road 2 007 DougWs Drive 1 05 Clarindon Place 234 Ckarview Drive Address Carfrele Pa 17013 Pa. 17013 Aisle, Pa. 17013.__-. __ CarNsk, Pa: 17013-- _--_-_---- Proxim to Sub ect .77 MI $125 000 .22 MI i,_ ...._- $130,900 0.62 MI -^ . _._- _.. ' $ 142,000 Sales Price $ N/A PriedGroas L'n. Area S $ 111.61 $ 103.89 $ 84.42 Oats andla I rrt./6rt. Inspection L 8r CCCH ' CPML 8 CCCH Ext l rb i D ! on ~ t.PML R CCCH Inspection Orive-b Fxt Veriticetion Sources CCCH Drivr Ext. Tns~e< tlo rn-- . _ y r v __ _ _ - _ .-. _ . Y r-- ---- VAU1E ADJUSTMENTS DESCRIPTION ' DESCRIPTION ~ ;(-) Adjustment ~ DESCRIPTION l~ + - Adustment _DESCRIPlI.ON F (-) Adjustment rCorrventlonal Sales a Financing al ~ ~ Corlverdfona N/A TWA Concessions N/A -t - ---- ----~ -_.-- - ._._._._.._._ i _. _.-._.. DateotSaleRme Localim Leasehold/Fee Simple - Fee Si ~--.+ 511/2009 veraage Fee Si e ~ --__~------T L -- --- 3500 10/15/2008 A`~~ __ ~ ~ SimQk --- I 26 acre ( ILL 0 _ _-. 4 4300 ~ /03/2008 _..__.-; - tA~~ ---- -~-- I+F..e~e _Si_m~e - ---- ;0.5' 7 acre - 1200 ~^VtZ Site View ~ Deli and cal Ouali of Construction .69 sae Residerttlal . to Period B ~ .34 acre m/ dal ~ Rartrtr: AvnaOe stage to Period Bunk _ -- ------ M ---- . Residential ~h: A 9e oo Period Bu --. -` - ;.-- - - Residential Ranch: Avers _ verage to Perbd BuiR - 51 46 . m/t. -. -- . mN. ~ A +45 . m/L __ _ --- fi _ A Condition very - --- r - ~ A -._.1--- - -... I Abctre Grade Total 13rkms Balhs Total Bdrms Batik ~ Total ! Bdrms • Baths ' Total ' Bdrms_T Baths ~ ~ Rain Count 6 3 ~ 1.00 5 3 1.00, -1500 _ 1.50 ~ fi 3~ 2.00 -2500`6 _-2 - --~ _ Gross L' ' Area _ Basement 8 Finished 1584 S . Ft FvN Concrete 1120 . FL FvN Coricrcte _....._-. 9280 1260 Sg_Fl _~ ._._.... -- - 64801 -_-1682 Sg._ft.-- __----1960 WN Conaebe (Partial Canaete 2/A Rooms Below Grade None None Known __-- Orx _-_ -._--.- ,_-. -__1800 Nora Known .._ FundicaalUNii ---- -A~- e ---~----- - Heatin 0011 /Central Ak /NO Central Air FI1NNi 2800 Elerr.BB/t4o Central Ak! 4500:FHAINO Cexrtral Air. .__ - 2800 ~----- -t---------- Ena Efficient Items None observed None Krlovvrl .-- 'Wood Stave -_-- SOOiNone_Krwwn-_ _._ __._.-_. . - Gera orl 2 Car Att. - _ 1 Car 3500 1 Car Alt. I 10001 Car Att. 1000 r-- r ----- Parch, Patio. Oeck F' laces etc. Fence Pod eoc. .Porch i ace Dedc/Pado ' N/ 1 .-- None Known 1000 PorchlPatb I N/A Deck 1 R a _ i R lace Fence NJA Nora Krawn _ _ _ _ _ - -- ------ ExberbrRrlish _ Aluminum Br{dt -SOO _ ~Vuryl Brk Numinum : 1000 ---- Net. total + ~ ' - $ _-_._... 18580 _ + ~ - ' $ -_. 124801 ~ + i$ _ 2540 .. Adjusted Sales Price i$. 16 666. of le 1 S 143580 .: 9. $_- 143 t. $ 144540 _ Comments on Sales Com parison (including the su bject property's compatibility to the neighbor hood, etc.): T~ ror!iparable prc~a_des-used in this analysis arc. in my - rdan die bat avaN able at the a nd havi been sold wiWn the most re cent months. AN arc rcWtive in proximity and very similar in natvr_e e size and oondei0n_A ~rler><s trove beerl made to compensate for diMercnces i n the aompaiabkpropertla where na_essary. A modest fl~ure of;20 p/sq. -- R was used to calari ate above grand IkNS hW Nvinq area. ¢10,000 D/sae or fra ction thexeof wes reed to cakulabe dttFereinca in skus. `------- --.- ~ - _~___- ~¢ 1 _' N0. Z --t- COMPA LE 3 pate, Price and pate 7/10/1951 /09/2002 10/12/2000 07/15/1975 Source fa prig sales CCH CCCH within of appraisal 1.00 1.00 106,000.00 ,;38,900.00 _ ArialysLs d arty craleltt agrarttect d sale, option, a listing of the subject property and analysis of any prig sales of subject and comparables wilhin one year of the date of appraisal: is n vrat has rat beer) listed for sak withinthe-paw 12 months, and has rat been transferred in ~t 3 years_Sub~at and mrri~arabks __- last transferred on the dates shown 8 have not been resort since then, tD the best of the appraisers knowledge. -- -... INDICATED YAWE fIY QAIEN COMIMRIfiON A-PROACN ......................... . ..................................... S _ __. _-_ 1000 INDICATED YAWE NT INCOME APPRDICN If Iicabie Estimated Market Rent $ N/A /Ma. x Gross Rent Multi tier N/A . $ NIA The appraisal is m~e ®'as is' ^ subject fo the repairs, alterations, inspectiais, or conditions listed below [J subject to completion per plans and specifications. Condilbns of Appraisal: See Text Addendum Page... _ --•- .___ -- _. Final Reconciliation: See'Rrwl ReeorxlNatbn' on Tat AdderWum page... -_-...-- -__---- - I of the was made on Jrax 3 2009 however *t3-ectlve Dabs of Ws Apprelsal• re(leas the dabs of passin Date of Death of the decede_M_ The purpose d this appraisal is to estimate tlx market value of the real praperry That is the subject of this report, based on the above conditions and me certification, contkigent and Ikniting conditions, aid market welue definition tllat are staled in the aNached Freddie Mac Fam 439/Fannie Mae Farm 10048 (Revised _~A ). - 1(MIE~ EtTi1MATE THE MARNI:T YAWE, At OEFINEO, OF THE REAL PROPERTY THAT IS THE iON.IECT OF TNIS REPORT, AE OF ' M_ ay 11,-2009 ' -__ _-._ - (MIHICH Ii THE DATE OF INiPECT10N AND EFFECTIVE DATE OF TNIS REPORTi TO NE ti 144,000.00__ _ - A-PRAIiE1R ) iUPERV1tONY APPMIfiER (ONIY IF REOWRED~ l Si a _- _ Si rtaWre -.____-__..._.-. __-. ~] Did ~] Did Not G. Arthur Gateman X15.._.- ---____~ Inspect Property 06Ji Date Reoort Siaried _----------------_._-- 'ti # RL•139418 _ -,Mate ~+ State Cenilication #.---------_.----.-.._-._- Or State License # State Or Stale License # State -_..,_ ..__ ~_- ,.. . n. c,.......,,...e,,..n tw rt..f~,r c.,~a..,• edwa. Cenoamr fBOa ~a727 www.uniledsvsWn.rom -Foos 2 Fannie Alas Fam 1004 a-93 October 6, 2009 Frick Ialne 10 Honaltoe Law Newtown Sgnre !A 19073 lta Jew K. Kline Valnee s of SJ11109 Dar Fresh: Hen Oe the iaferau~tioa yon seeded for tLe aocoust beW bete at Mor~w 8twiey ~ Buasy: Aenoont V 3901A96 LM! Leome Fnd "A" 5.26 1.s7 do Iaoome Fqa " " 10.25 57 .76 TOTAL 77 760.63 Should you ragaire addttleaal informattaa place kt nm haow. Yr Debbie ICooai H>~ Developeuat Aeeoclate The iafara~atlen bents hea bea obtained tknm costae we believe b be rdlable, bat we do sot Oaeraetee lb uc'sa~' or compkteseee. < p, ? ~ O n~i o opp- W V ~,. ~ ~ ~ N ~ N V ~~ N 3 ,,~~ ~ C w A N 0 h ~ fpVO O ~ Z ~ N y ti N d N N obi o d co pO O ~ Z .. (ll• ~ n fl. d N cNi 0 d cn Op O a W O ~ ' 3 -+ ~. ~ ~ N w m S ~ ~ ~ ~.~. O H O 0 c ~ ~ ., w C N .::Emr.:;.... uie`i5jiu .fit:::. ~ ' ~ c ~ a N ~ ~~~~: :.v ~~ } [r . ~`~` ~ : ii ~~ „ a.:o et:::d:: :~ ' iN•: ~ . N " ~ • .s ,EiF~ qt tr O A •~I'~s Ott-t: yej:i~~ti tl! a O O S -~ O N S c rn ,R ~~ , ~~~ s _ 7 O N OO~~ f i ~, ~i v!'t O ~ ~ ~ ~ $ ,~ ' a, ~ ~ ~ N v W ze < p -~i. 6D J ~ ,Y 0 ,Q C "' ~ W 9 Ol a V cn ti N• o $ ;~, O ~ KK~ ` '` " , ~ o~ -1 :;:0, ~ A C Cnl V/ N !~ ~ np tr C N 3 '~ ` w n sI [ D Z a ~ Q W N ~ S Oi ~ ~. 3 ~ n r Z 4 ~ ~ C ~3y c m N. ^, o - . ~ o' ~ ~ ~ ~ Q ~ - ~,fD o ~ ~ ~ ,~ o i~ m a ° ° ~. ~ = _ , _ mc~ '~ - ~ y y y m o m - ~ -~ ~ , G ti' ~' O _ umi a `~ ~3~, ~ < m :~-. ~ ~ O tDn~ O - v c ~~ ~ ,y ~ ~ = ~ ~: H~ fVD c~O n v -i 4 O ~' a ~ y ~' C y ~ _- , z~ c - (7i'' Oi <n ~ c a . c o a m ~ 4 < •, o o ~ ~m~ 3 •o ~ ao 4y~ ~~~ ; ~~ to ~ : `ss cn v~ ~ ~ ~ y Q~ o ~~ ~ 4 ; , ,.n V ^.} V V \ ~ ~ 4 ce c fp Q ~ n o dO ~ ~ w y o ~~rn ' ~+ ~ o c q= N W m ~ V L1 _ ~ -Ni ~ c ~ D :~ en p ?~ rn =ym ? N ~~ m A w D~ l m g ~QM ~4a ~ 7a W Om ,nj 7 y , ti p ~ ~ O ~ ~ ~ ~ ~. ey- y j 0 (D 7 ~ N~~ W pl dZ g b d ~~~ ~ ' ~+ ao g rn Z ~ ~ cnmD D o A z a~ a ~ a H n ~ c ~ o w ~ :~ r D o N r- o t,~ ° ~ ~ ~ , tp ~ `o° • V ~ ° m ~ 3 '$ g y °' m c e o n ~ ~ =~ c u $° ^~a ~ W d N jia M ~w ? k~ -iu, 41 ; N 4tp ~ p }~ ~ a o~ x o ~,`~°~ ~oo~ w f r ~ m °o "w c 3 co ^. 4 a n ~ (D ~ , Qp ~a~ 3 ~ ~o ~ , ~ e, n,.o ~ ~- :r, y = ~~o 3 ~ ; w :S. W f0 ~ ~ O d m ^ ~ ~ ~ : s r- ~ n 'p 3 W W y C ~ ~ N C ~ ~ tD a d ~ W C Z O ' _ ""' '~ o ~'" ~ o (n °$n ~ C (D "30 m ~ , pp <~0~ pp ~ O t~ii 'i ~ C N d ,~ ~ ~ ~ d cp ~ ~• cD W. W 1 N ~ ZC n N N nAmo ~NZ° 0 t/1b~C°o ~~~+ A~Zn~i ~m w -°- C ~ w °p J a ~.1 d ~ O O ~ T r 0 N a .'0 N ~g 6 lQ VI ri• ~ ~ ~ ~ ~ 0 ~ ~ a~ C ~• ~' ~ ~^ ~ Q _~ W 3 ~~ 0~3 O~ ~ .o m m ..~ O W c ~~ N d a ~ i m ~ d o o .- o N N y a ', I fl C w c m f ~ i D ~ n c ~c i ~ I i H ~ ~ ~ d ~~Q '° W W z ~ 0 ~$ O I ~ 1 u o ~ ~ ~' ~ ~ D j ~ to 11 N d C D O (D ~~ rn ~D W O ON d O ~ i$ o N A r+' ~ 01 w ~ .~ (~ phpp Hg O ~ v~~- N V N ~ V H W I i~lm ~v~~ -~ N O g ° ~ ~ ~ m v N A ~ N ~ ~ N 69 Z z H N ~ ~ ~ ~ ~ W H H 6! ~C "'~ ~ ~ 1 O ~ O ~ c ~ zZ ~ D_D f ~ .* " v c n N ~ u~i~i? ~ '" _ ~ ~ ,o~ ~ 7 C 7 ~ ~ ~ ~ 3~ ~ o °~ i g N ~ N ~ ~ $d C 3 07 11 ~ ~~ ~ y ~ ~ ~ n rn Cs ~ a ~ m Q1 ~ 7 ~ d~~ ~' ~ a- d~,d ~~ ,~ n N ~ ~ O C N ~ . i ~ N ~ N ~ Cf C n 3 ~ N C ~ ~ w ~ N ~ Q N ~ ~ ~ N g C ~ ~ aQ oo ~, _ O 0 Q'G ~ f /i C 7 y 3 N ~ H C W O ~ ~ p O 0 v. . N O O tD ~ y p 00H '~ i.. ~ A n ~' o~i p O C C -> j ~ K a 'Y ~ N d ~ C ~p ~ a ~e n to 0 v ~_ O Q p1 ~~ ti d ~ ~~ ~~~ ~ p o ~ '. ~_ `i _ C1 H ~~ ~ s Q N O N 'Vl N p y v ~ a ~Qo p_ O S O O N o ('~ Q1 ~ 7 N N ~ a ~ n ~ v -~ 3 C Q 3 o a (D ~ ~ ~ . Q ~ 3 N A c a W 3 a N fl. fl. W V S ~ V J N N N o ~. 81~ po O WW N S n ~ T o ~ A-Nzo r ~~~°o m~ ~ ° ~ , a~mN ~' ~ O V ~ °+ o ~ ~ lfl Li .1 n' v ~~ o o ~ ~ m ~+ r-r Sy ~ ~~ ~~ a ~ v S, N,y~ZDC~ i ~ w D ~ ~ N ~ 3 ~ °N A~ 3 fst ~ n ~ p N D Q ID D ~ `~ ~. C ~ ~ co Z <. ~ T ~ " r D o Vl . ~ 3Q o m 3 ~ ~~ ~ 7 o ~D ~ v a ,. 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N o ~D N ~ 0 L A N ai ]~~I&TlEiw~nk 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 June 12,2009 Law Offices Landis & Black 36 South Hanover Street Carlisle, Pennsylvania 17013 Re: Estate o,~ Jean K Kline Social Security: 202-20-2179 Date o~'Death: May 11, 2009 Dear Sir or Madam: Per your inquiry dated June 5, 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 Checking Account Account Number 422428 Ownership (Names o,0 Jean K Kline* Opening Date 9/1/67 Balance on Date of Death $10, 382.77 Accrued Interest $ 3.60 Total $10,386.37 2. Type of Account Checking Account - - Account Number 15004200021779 Ownership (Names o,~ Jean K Kline* Opening Date 9/17/85 Balance on Date of Death $ 31,980.21 Accrued Interest $ 25.56 Total $ 32, 005.77 3. Type ofAccount Account Number Ownership (Names o, f} Opening Date Balance on Date of Death Accrued Interest Total IRA 35004200211362 Jean K Kline* Frank Kline, Beneficiary* Sandra K Loy, Beneficiary* 3/30/99 $14, 750.82 $ 57.11 $14,807.93 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an acrnunt 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 #117-240-4536. Sincerely, ~C~/ ~` Tracie Hare Adjustment Services _.. _ __ __ 06/16/2099 Orrstown Bank Page: 1 124 ll T Branch: 8 Savings Bond List er: e Serial Number Denomination Issue Date Value Interest Q6357753634E $25 08/1979 $107.44 $88.69 L171769101EE $50 12/1984 $92.74 $67.74 C65125254EE $100 01/1985 $181.88 $131.88 L6460156EE $50 05/1980 $160.90 $135.90 L38336767EE $50 02/1981 $141.74 $116.74 L124008450EE $50 06/1983 $101.44 $76.44 L68440720EE $50 11 /1981 $133.04 $108.04 L99780637EE $50 09/ 1982 $127.88 $102.88 L156223578EE $50 03/1984 $95.90 $70.90 Pre-January 1990 Bonds: 9 0 d $1142.96 $0 00 $899.21 00 $0 January 1990 and Later B on s: . ---------- . ---------- Total Bonds: 9 $1142.96 $899.21 N/E =Not yet eligible for redemption Y' AUG-03-•09 08:25 RM FRANIGPOTTEIGER YlT 2a3 1596 ~~ i+ntnk Potteigcr ZS9 ~ i~'liddk9ex lid C~1 rlislc, Pa 1 ?~13 7t9-Za3-138$ July i8, 2009 Sandy & Siil l:oy th~2 ~prieg did Carllsie Fs 17Q 13 717-2~3-Z3S9 Appraisal f©r dens Kli»e Estate: Z tin reCilners $lfh'i.fl0 Txbte & •# ci,airs R5.i1(i Bookcase l0.aU Oak rocker ~"~•~ Couch no value Csb~»+~t 75.110 Tti' 1 tN1.00 Library tablr 35.tN1 B©okcase ?5.00 Ra!'riger•ator X 25.(10 lVlacrowsve 14.AO Maple table ~r/ chairs dS.i)W Sts~nds ZO•00 Couch Rc chsit 1U•00 Cherry dropieaf table 7S.Ih~ hi~rble s~ nd 1 2.4.00 i,amps & pictures 14.E?0 Bed & dresser 125.00 Cbesf 25.OfF 3pc maple bcd~rm set ~ 125.00 Bed & dressor 95•~Q ;1'lisc sntatiis 35,OA Total Appraise! Si335.E)0 t+'te {psid by Seed}• X•oy) $75.tf0 4~ ~. ~ ~ ~~~ ~'~'~„~ rHUt b1lbl P.O1 ~ Pennsylvania DEPARTMENT OF REVENUE December 9, 2009 John E. Kusturiss, Jr. Law Office 323 East Front Street Media, PA 19063 Re: Estate of Jean K. Kline File Number 2109-0495 Court of Common Pleas Cumberland County Dear Mr. Kusturiss: The Department of Revenue has received your con espondence dated November 20, 2009. Attached was the petition to approve a compromise settlement to be filed on behalf of the above-referenced estate in regard to a wrongful death and survival action. It was sent to this office for the Commonwealth's approval of the allocation to the proceeds paid to settle the actions. According to the Petition, the 82 year old decedent died as a result of being struck by a motor vehicle. Decedent is survived by her two adult children. Pursuant to the Supreme Court of Pennsylvania, before there can be anyrecovery in damages by one in family .: relation for negligent death of another in the same relation, there must be a pecuniary loss. Mannine v. Capelli, 411 A.2d 252, 270 Pa.Super. 207, Super.1979. Family relation required to maintain action under Wrongful Death Act is defined to require showing of pecuniary loss by relatives seeking damages as result of wrongful death of decedent; there must be pecuniary loss by one in family relation before there is any recovery in damages. Hodrre v. Loveland, 690 A.2d 243, 456 Pa.Super. 188, Super.1997, reargument denied, appeal denied 723 A.2d 672, 555 Pa. 701. However as the proceeds in this matter are a minimal gross of $65,000.00, this Office has no objection to the allocation that you have requested. Please be advised that, based upon these facts and for inheritance tax purposes only, this Department has no objection to the proposed allocation of the net proceeds of this action, $43,387.20 to the wrongful death claim and $4,820.80 to the survival claim. Proceeds of a survival action are an asset included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. §8302; 72 P.S. §9106, 9107. Costs and fees must be deducted in the same percentages as the proceeds are allocated. In re Estate of Merrvman, 669 A.2d 1059 (Pa. Cmwlth. 1995). I trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending any hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. Sin rely, . - • • nnon E. Baker _ ~., ,. Trust Valuation Specialist ~ ~ - , . , ' ~ ~ Inheritance Tax Division Bureau of Individual Taxes Exhibit "H" __ ......,,._, ...,.,.......v Bureau of Individual Taxes ~ PO Box 280601 ~ Harrisburg, PA 17128 ~ 717.783.5824 (shabaker@state.pa.us w~iL .',~ Sun ~~ . Life Financial June 9, 2009 Landis & Black Attention: Robert R. Black 36 South Hanover Street Carlisle, PA 17013 RE: Regatta Choice II Fixed/Variable Annuity Contract Number 15-1550-004699 Jean K. Kline Owner Jean K. Kline Annuitant Dear Mr. Black, Thank you for your recent request for infonmation regarding the contract referenced above. We are pleased to assist you. Please note that the items below correspond to the numbered items in your letter dated June 5, 2009: 1. This contract is a Variable Annuity. 2. The contract number is 15-1550-004699. 3. As of June 9, 2009, the beneficiary information in our files was as follows: Primary Beneficiary: Frank Kline 50% Sandra Loy 50% Contingent Beneficiary: None 4. N/A 5. As of May 11, 2009, this annuity had an Account Value of $87,973.11. We hope this information has been helpful. If you have any questions, please contact our Customer Service Department at (800) 752-7215. Sincerely, ~~~" -- Yvonne Hill Correspondence Representative Enclosures: Copy of Letter dated June 5, 2009 92051433