HomeMy WebLinkAbout03-30-10 (2)-~ REV-1500 1505607120
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box.2aosol 21 10 0 0 0 6 4
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
057383119 12222009
Decedent's Last Name
SPUHLER
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Date of Birth
11091916
Suffix Decedent's First Name MI
DORIS K
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
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
® g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust _ $, Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and i-1-95) ^ (Attach SCh. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT P. KLINE 7177702540
~~
Firm Name (If Applicable)
KLINE LAW OFFICE
First line of address
714 BRIDGE STREET
Second line of address
P.O. BOX 461
City or Post Office State ZIP Code
NEW CUMBERLAND PA 17070
REGISTER ~ ~LLS USE`.;C~NLY
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DATE FILED t"~ ~ J
Correspondent's a-mail address:
Under penalties of perjury, I declare that 1 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.
_.y- ~~~{
Ronald E. Spuhler
ADDRESS
Elder Trail, Etters, PA 17039
SIGNAT E Of(PR R OTH R THAN REPRESENTATIVE DATE
Robert P. Kline ~~-o?~ ~~~
ADDRESS '
714 Bridge Street, New Cumberland, PA 17070
1505607120
Side 1
1505607120
ADDITIONAL Personal Representatives
Spuhler, Doris K. SS# 057-38-3119 12/22/2009
Under penalties of perjury, the undersigned declare that they have examined this return,
including accompanying schedules and statements, and to the best of their knowledge and
belief, it is true, correct and complete.
2 Signature
Name Bert J. S u
Address 4 Mayfield Road
city, state, zip Mechanicsburg PA 17055
Date ~ ~-~ ~~I~
3 Signature
Name
Address
City, State, Zip
Date
4 Signature
Name
Address:
City, State, Zip
Date
5 Signature
Name
Address:
City, State, Zip
Date
6 Signature
Name
Address:
City, State, Zip
Date
1505607220
REV-1500 EX
Decedent's Social Security Number
oeoedent's Name: S P U H L E R, D O R I S K. 0 5 7 3 8 3119
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1. 1 7 1, 0 0 0 0 0
2. Stocks and Bonds (Schedule B) ............................................................................... 2. 1, 7 5 1 3 4
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) ..................................................... ..... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 1 1 5 , 8 8 2 . 0 3
6. Jointly Owned Property {Schedule F) ^ Separate Billing Requested ........... .. 6. 2 , 2 9 2 . 7 9
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ........... .. 7,
g. Total Gross Assets (total Lines 1-7) .................................................................. ..... g, 2 9 O , 9 2 6.16
9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .... 9. ~ , 0 8 1 . 2 0
10. Debts of Decedent, Mortgage Liabilities, & Liens {Schedule I) ............................ .... 10. 7 8 O . 0 3
11. Total Deductions (total Lines 9 & 10) ................................................................ ......11, 7 , 8 6 1 . 2 3
12. Net Value of Estate (Line 8 minus Line 11) ....................................................... ......12. 2 8 3 , 0 6 4 . 9 3
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. 2 8 3 , 0 6 4 . 9 3
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable
at linealratex .045 283 , 064.93 16. 12 , 737.92
17. Amount of Line 14 taxable
at sibling rate X ,12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due .............................................................................................................. .....?.9. 12 , 7 3 7. 9 2
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT, ^
Side 2
1505607220 1505607220
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 10 - 00064
Spuhler, Doris K.
STREET ADDRESS
4 Mayfield Road
Mechanicsburg
------------
~i
---iSTATE_ - _-jZlp- _ __ __ 1
PA ~ 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p. Interest
E. Penalty
Total Credits (A + B + C)
Total InterestlPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If 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.
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) 12,737.92
(2> 12,631.58
(3) 0.00
(4)
(5) 106.34
(5A)
(56) 10 6.3 4
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 ', x 'i
--
b. retain the right to designate who shall use the property transferred or its income :.................................... j X II
c. retain a reversionary interest; or ...............................................................................................................
i =1 , J
d. receive the promise for life of either payments, benefits or care? ..............................................................I ~ x I
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ~ J
_. .
receiving a equate consideration? .....................................................................................................................i.. i x
. _ -_-
3. Did decedent own an `in trust for" or payable upon death bank account or security at his or her death?......... % _ x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
~-
con ains a ene iciary designation? ...................................................................................................................{_ i x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)j.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4,5) percent,
except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a} (1 )j.
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)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
12,000.00
631.58
I
~~ SCHEDULE A
REAL ESTATE I
COMMONWEALTH OF PENNSYLVANIA I II
INHERITANCE TAX RETURN j
RESIDENT DECEDENT i ~i
_ __ ~ -___ __.-_ -_.. __.-L-_.-._.---_.-.-.- -___ -___. ..-_--... _-.-L___..-..__-..___._ _..-__-..-..-_-..____ __ -
FILE NUMBER
ESTATE OF $puhler, Doris K. ~ 21 - 10 - 00064
Ali real property owned sole)y 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 which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 4 Mayfield Road Upper Allen Twp, Cumberland Co 171,000.00
TOTAL (Also enter on Line 1, Recapitulation) 171,000.00
II
COMMONWEALTH OF PENNSYLVANIA ~I
INHERITANCE TAX RETURN
RESIDENT DECEDENT i
ESTATE OF SpuhCer, Doris K.
I,
SCHEDULE B
STOCKS & BONDS
f FILE NUMBER
21 - 10 - 00064
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM i DESCRIPTION
NUMBER ;
1 'Prudential Financial Inc. (PRU}
~ UNIT VALUE ~ VALU DEADIATE OF
----- ---_ ~ _ - - - _ _ __ _ _ -r--- _ _ _ - - --
'~ 51.51 ~ 1,751.34
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- ---- _ _ --- - _ - r - _ -- --
TOTAL (Also enter on line 2, Recapitulation) ~ 1,751.34
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Spuhler, DOfIS K. 21 - 10 - 00064
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
VALUE AT DATE OF
ITEM DESCRIPTION DEATH
NUMBER
1 Citizens Bank CD #6251419696 12,528.24
2 Citizens Bank CD #6251419556 27,480.65
3 Citizens Bank Checking #6220129370 105.07
4 Ctizens Bank Money Market #6100786498 1,707.21
5 Union Central Annuity #A61007781 C 73,849.61
6 AARP insurance refund 211.25
TOTAL (Also enter on Line 5, Recapitulation) I 115,882.03
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF Spuhler, Doris K. ~ FILE NUMBER
21 - 10 - 00064
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
- - _
Ronald E. Spuhler 445 Elder Trail Son
q Etters, PA 17039
Robert J. Spuhler
B
4 Mayfield Road
Mechanicsburg, PA 17055
Son - -
JOINTLY OWNED PROPERTY: E ~~ pp p
ITEM ~ TENANT i 0 NT lestatee name o~ fins vial nOstitut o nanOd bank cc Y nt numbed DATE OF DEATH IINTEREST~~ DnTE of DEATH
NUMBER I FOR JOINT i MADE for slmllar Identi In number. Attach deed for olntl -held real VALUE OF ASSET DECD'S ' vALUE of
~ DECEDENT'S INTEREST
1 A & B i 04/30/2007 ; Members 1st FCU #305366 6,879.05 33.3% I 2,292.79
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TOTAL (Also enter on line 6, Recapitulation) 2,292.79
SCHEDULE H
FUNERAL_ ExPFJVSES &
COMMONWEALTH OF PENNSYLVANIA II A 'c ~pA
INHERITANCE TAX RETURN ~ANCTRQ~ C~~
RESIDENT DECEDENT I~ ~ ~w ~ ~ r~ vvv ~ v
- -_. __. - __- __._ __- _ __. _. - __.-. __.- _.. -. --L-.-_.__-.-__-_
ESTATE OF Spuhler, Doris K.
--- -- -- - -- -- -- -- --- - --- - --
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER !FUNERAL EXPENSES: ____ __ ____ ____
A. 1 ~ Auer Cremation Services of Pennsylvania, Inc.
B. II ADMINISTRATIVE COSTS:
1. ~i Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
I, Street Address
I
I
FILE NUMBER
21 - 10 - 00064
AMOUNT
--__ _ i _ ---- - _ _ _ __ _
2,406.90
i
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i
I'
II
2.
3.
4.
City State Zip
Years} Commission paid
i Attorney's Fees Kline Law Office
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
~, Claimant I
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Advertising (Cumberland Law Journal & Patriot News} ~,
5. Accountant's Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
1 P. Scott Archibald
3,000.00
423.50
170.66
225.00
'; i
~~
TOTAL (Also enter on line 9, Recapitulation) 7,081.20
'~ Sc~tedule H
,.
COMMONWEALTH OF PENNSYLVANIA j ~ "~`I~"""""'
INHERITANCE TAX RETURN ~gdrninishative Costs c;afiinued
I
RESIDENT DECEDENT ___~
- - - -- - -- -- - -------- - -- -- L------ - -------- _ ____ _ _
-- -----
FILE N
ESTATE OF Spuhler, Doris K. T UMBER
21 - 10 - 00064
_~_ __- -
- __---,
2 ~ Citizens Bank -bank charges 80.71
3 Upper Allen Twp Tax Collector ! 576.43
4 TriCounty Abstract ~! 135.00
5 ', Recorder of Deeds ~! 63.00
III
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III
Page 2 of Schedule H
COMMONYVF_AL7F1 OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Spuhler, Doris K.
SCHEDULEI ~'
j DEBTS OF DECEDENT, MORTGAGE
~~ LIABILITIES, & LIENS
I
I
I
-----~-- ------ ----- TFILE NUMBER
21 - 10 - 00064
Include unreimbursed medical expenses.
ITEM
NUMBER
1 CitiCard #4059-0500-0621-8413
2 Upper Allen Twp
3 Verizon
DESCRIPTION
AMOUNT
445.67
230.78
103.58
TOTAL (Also enter on Line 10, Recapitulation) 780.03
REV-1513 EX+ (9-00)
1
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN ~
RESIDENT DECEDENT ~
ESTATE OF
Spuhler, Doris K.
SCHEDULE)
BENEFICIARIES
I
NUMBER NAME AND ADDRESS OF PERSON(S)
RECEIVING PROPERTY
I~ 'TAXABLE DISTRIBUTIONS[include outright spousal
~ distributions, and transfers
under Sec. 9116 (a} (1.2)]
Ronald E. Spuhler
445 Elder Trail
New Cumberland, PA 17070
Robert J. Spuhler
,' 4 Mayfield Road
Mechanicsburg, PA 17055
Son
Son
FILE NUMBER
21 - 10 - 00064
- '------
SHARE OF ESTATE TAMOUNT OF ESTATE
(Words) ~i ($$$)
---- --
I
i
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one-half
r
one-half I~,
~I
i
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
III NON-TAXABLE DISTRIBUTIONS: II
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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Iii
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TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE
T 0.00
i
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
LAST WILL AND TESTAMENT
I, DORIS K, SPUHLER, of Upper Allen Township, County of Cumber-
land and State of Pennsylvania, being of sound mind, memory and. under-
standing, do make, publish and declare this to be my Last Will and
Testament, hereby revoking and making void all former wills, codicils
and other testamentary dispositions by me at any time heretofore made.
1.
1 direct my executor, hereinafter named, to pay as soon as prac-
ticable after my decease all any just debts and the expenses of my
last illness and burial.
2.
I give, devise and bequeath all of my estate, whatsoever a.nd
wheresoever situate, unto my husband, Edward J. Spuhler, provid'.ed
he shall survive me by sixty (60) days.
3.
Should my said husband, Edward J. Spuhler, predecease me or die
on or before the sixtieth day following my death, then and in that
event, I give, devise and bequeath all of my said estate unto my sons,
Ronald E. Spuhler and Robert J.. Spuhler, equally, share and share alike.
Should either or bath of my said sons predecease me and leave
issue surviving me, then and in that event, I give, devise and bequeath
the share of my estate which would have passed to such deceased son
he had survived me unto his issue, per stirpes.
Should either of my sons predecease me and Leave no issue surviving
me, then and in that event, I give, devise and bequeath the share of
my estate to which such deceased son would have been entitled had he
survived me unto my surviving son or his issue, per stirpes.
4.
I nominate, constitute and appoint my husband, Edward J. Spuhler,
executor of this my Last Will and Testament. Should my said husband
fail to qualify or cease to act as executor, I hereby appoint my sons,
Ronald E. Spuhler and Robert J. Spuhler, and the survivor of them,
the executors of this my Last Will,
5.
I appoint The Commonwealth National Bank, of Harrisburg, Pa „
guardian of any property which passes, either under this Will or
otherwise, to a minor and with respect to which I am authorized to
appoint a guardian and have not otherwise specifically done so.
Such guardian shall have the power to use principal as well as
income from time to time for the minor's education, support and
welfare, or to make payment for these purposes, without further
responsibility, to the minor or to any person taking care of the
minor.
IN WITNESS WHEREOF, I, DOP.IS K. SPUHLER, the Testatrix, have
hereunto set my hand and seal to this my Last Will and Testament
this ~ q ~~` day of G~-~-~,~~" 1984.
Signed, sealed, published and declared by the within named
Doris K, Spuhler as and for her Last [dill and Testament in the
presence of us, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
witnesses thereto.
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RECC;:3~f• CF DE-c DS `" OEPARTMENi OP REVENUE
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culaaaL:,r;) {'f~!`tiT'(-PA. o REAItY
IRANSfER YsR't i'i,f ~^0c %~/ f 4 U. V V
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MADE TXE ~7~ day of ~1(`tu~ In the year
of ourTordoatthousandninehundr~d Eighty-four (19$4).
BETIr'EEN HELLEN P, GAULT, widow, of the Borough of Mechanicsburg,
;.County of Cumberland and State of Pennsylvania,
Grantor ,
and - EDWARD J, SPUHLER and DORIS K. SPUHLER, his wife, of the
Township of Upper Allen, County of Cumberland and State
of Pennsylvania,
Grantee S:
WITNESSETX,tAatineonsidesotionoj Seventy-four Thousand----------------------
----- ------------ ($74,000.00) Dolbrs,
in hand paid, the receipt whereof is hereby acknowledged, tht said grantor doe8 hereby grant and convey
eothesaidgmntee s. their heirs and assigns, ALL THAT CERTAIN lot of ground,
with the improvements thereon erected, situate in the Township of
Upper Allen, County of Cumberland and State of Pennsylvania, more
particularly bounded and described as follows, to wit:
BEGINNING at a point on the Northern line of Mayfield
Road at the Southeast corner of Lot No. 17 on the hereinafter
mentioned Plan of Lots; thence along the Eastern line of
said Lot No. 17 and along the Eastern line of Lot No. 18 on
said Plan, North 31 degrees West, Two Hundred Twenty (220)
feet, more or less, to t~ point on the Southern line of Lot
No. 20; thence along the southern Tines of Lot Nos. 20 and
21, North 59 degrees East Ninety-five (95). feet to a point;
thence along the Westexn line of Lot no. 15 in a Southerly
direction One Hundred Eighty-seven and five tenths (187.5)
feet to a point on the Northern line of Mayfield Road; thence
along the Northern line of Mayfield Road, South'36 degrees
30 minutes West One Hundred (100) feet to the point and place O
of Beginning,
BEING Lot No. 16 on Revised Plan of Lots of James K.
and Harriet R. Tritt called "Revised Plan of Winding Hill
eoo~ 30 race 456 - '°~
Heights -Section 1", which said Plan of Lots is recorded
. in the Recorder's Office in and for Cumberland County in
iiait Buvk i0, Page :c0.
HAVING thereon erected a brick and frame ranch-type
dwelling house.
..': r.
BEING the same pzemises which Paul S. Brandt and
Grace E. Brandt, his wife, by their Deed dated March 29,
1971 and reeozded in the Recorder's Office aforesaid in
Deed Book "A", Vol. 24, Page 53, granted and conveyed
unto Sheldon B. Gault and Hellen P. Gault, his wife.
The said Sheldon B. Gault died September 26, 1976 where-
. upon title vested solely in Aellen Y. Gault by virtue of
the law of survivorship. the Grantor herein.
Cum.i Co., Pa. /~.y "`P~
I %~Real Fd.le T,entiet Tw SC~100~ Vti.. Comb, CO
.'Z ,~.~/ 7,;.~0.~ ~tx 1tee1 Ede» Tn~.hr Ta
osb2, ......... ..e. Z f_.2~ d~ c~7d tad
Cwti. G~~d. GL A~f.
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AND the said grantor hereby covenant S and agree S that she
wiU warrant Generally the property hereby conveyed.
• 8001f`~ 30 PAGE 4~
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IN WITNESS WHEREOF, ,aid grantor `hae~, heuunto aet her hand and ual
the day and r
I veer feet above wrGten. '
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Staee of Pennsylvania ~ '
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Coanryoj Cumberland~y~ ~,~, •~~ ,1984 ,6ejoreme,
On this, the
a Notary Public in and for said State and County,
theundersignrdo~cer,per,onoUyappeared
,f+r~., HELLEN P. GAULT, widow,
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know "!o`,j~~ (ar satisjoctorily proven) to 6e the person whore name i8 rubacribed to the wit 'n
iy`sfj~nedf, and~~ff'knowlcdged that She esecuted the some jor the purposes theroin contained
/c7 11)'~WM'(VESS WHEREOF, ! hereanto ut my hand a ia/ seaL
r'.y ~' ~^ ~.,~
~ • saw,.
•S f`
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~~/ C`y~~:+YV Jr .' Telco Officer.
, ,.....,•A'~~''
y Orr i ems
Staee of
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COU"h °j I) ,19 , bcjorc me,
On this, the d0Y of ~
the endersigned officer, per,wwUyappeared
known to me (or sotisjactorily proms) to 6e the ptnon whose subscribed to tht within instrument.
and acknowledged that he executed the tame jor the purposes therein rnntoined.
IN WITNESS WHEREOF, !hereunto set my hand and o~cial aeaL
BDDI(~
3Q PACE ~5$
ic~t.
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Title ojO~cer.
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Z do herehy certify that thepreciae residrntx and rnmpletr post oJJ4ee addrou
ojthe within Homed granter u ~ / fA/F/ELI /S~a/1 r ~~~'~~ts 8vt:G~ I~.~ ~r~`'~
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Second Mortgage
Property Value Analysis Report
File No. SPUHLER
P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS Case No. 4 MAYFIELD
' Borrower SPUHLER, EDWARD J. & DORIS K. Census 42-41-116 Map Ref 42-27-1890-31
Property Address 4 MAYFIELD RD. Check one: X SF PUD ^Condo 2-4 Units
City MECHANICSBURG County CUMBERLAND State PA. Zip Code 17055
Phone No. N/A Loan Re nested $ NIA Tenn N/A Mos. Owners Est Value $ N/A
No. of Rooms No, of Bedrooms No. of Baths Family room or den: Gross Living Area GaragelCarport Porches, Patio Central Air:
6 3 1 ^X Yes []No 1,482 Sq.Ft. 2 CAR ATT COV PORS ^X Yes ^No
- • • ~ , . ysf~"'C'T.+'°,.y.y" 3.~r,,,~- "~F:~ ~,t.~r~:. "t ~"+r~r._F..
NEIGHBORHOOD
Location Urban X Suburban Rural Good Avg. Fair Poor
Built Up Over 75% X 25%to 75% Under 25% Property Compatibility ^ ~ ~ ^
Growth Rate ~ Fully Dev. Rapid X Steady Slow General Appearance of Property I(L-'.~~~',~ X rLn~-I
Property Values Increasing X Stable Declining Appeal to Market X
Demand/Supply Shortage X In Balance Over Supply
Marketing Time Under 3 Mos. X 4-6 Mos. Over 6 Mos.
Present Land Use 50 %1Famiy--~~---~°k2-0Famiy 5 %Apts._%Condo 35 %Commerd~_%tndustrial 10 %vacant_%
Change in Present Land Use L~ Not Likely ^ Likely ~ Chg From to
Predominant Occupancy X Owner ^ Tenant 1 °~ Vacanf
SIF Price Rng $ 100,000 to $ 500,000 275 =Predominant Value
SIF Age 2 to 60 Yrs. Predom. Age 30 Yrs.
Note: Freddie Mac does not consider race or the racial composition of the neighborhood to be reliable appraisal factors.
Comments on factors favorable a unfavorable, affecting marketability (e.g. public parks, schools, noise) THE SUBJECT PROPERTY IS LOCATED IN
UPPER ALLEN TOWNSHIP CUMBERLANDCOUNTY.
SUBJECT PROPERTY
Year Buitt 1958 Unks 1 Stories 1 Property Rating Good Avg. Fair Poor
Type (del., duplex, semildet.) DETACHED Condition of Exterior ~ ~ ~ ^
Design (rambler, split) RANCH Compatibility to Neighborhood X 8
Ext. WallMat'I. BRICK/VINYL RootMaYl. COMPSHING Appeal and Marketability X
Property inHUD-Identified Sp'I Flood hazard Area? ~ Yes X No
Special Energy-Efficient Items NONE
Comments (favorable or unfavorable including deferred maintenance) COVERED FRONT AND REAR PORCHES, ELECTRIC SERVICE NEEDS
Item Sub'ed Pro Com arable No. 1 Com rable No. 2 Com arable No. 3
Address 4 MAYFIELD RD.
MECHANICSBURG 11 MAYFIELD RD.
MECHANICSBURG 3 MAYFIELD RD.
MECHANICSBURG 28 WINDING HILL RD.
MECHANICSBURG
_
I
Prox. to Sub'. ! ACROSS STREET __ ACROSS STREET 0.30 MILES NORTHEAST
Sale Price _
_____
NIA _ $ 175,000 I $ 192 000 $ 180 000
Date of Sale Descri lion Descri lion Ad'ustment Desgi lion Ad'ustment Descri lion Ad'ustment
Time Ad'ust. N/A 8/2009-18DOM 10/2009-CLCSTS -8 00 8/2009-3DOM
Location SUBURBAN SUBURBAN SUBURBAN SUBURBAN
Site~ew 0.46 ACRES 0.30 ACRES 0.30 ACRES 0.45 ACRES
A e 52 YEARS 49 YEARS 50 YEARS 53 YEARS
Condition AVERAGE AVERAGE AVERAGE+ -8 00 GOOD -12 00
Living Area Rm Total B-Rms. Baths Total B-Rms. Baths Total B-Rms. Baths Total 8-Rms. Baths
Count&Total 6 3 1 7 3 2.00 -2,000 5 3 1.50 -1,00 6 3 2.00
Gross Liv Area 1 482 S .Ft. 1 485 S .Ft. 1 600 S .Ft. -1 77 1 308 S .Ft. +2 61
Air Condition CENTRAL CENTRAL NONE +200 CENTRAL
Gara !Ca rt 2 CAR ATT 2 CAR ATT 1 CAR INTEG +2 00 1 CAR ATT +2 QO
Porches, Patio
Pools, etc. COV PORS
FIREPLACE COV POR,PAT
2 FIREPLACES
-2 00 COV POR,PA7
FIREPLACE COV POR,PAT
+2 00
Special Energy-
Efficient Items PART. FIN BSMT. PART. FIN BSMT. PART. FIN BSMT.
Other APPLIANCES APPLIANCES APPLIANCES
NetAd'. otal __ ____ i
~ Plus X Minus $ -4 000 Plus X Minus $ -14 770 Plus X Minus $ -5 390
Sub Value ___ Net=-2°/ Grs=2% $ 171 000 Net=-B% Grs=12° $ 177 230 Net=-3%Gn3=10% $ 174 610
Gen. Comments I HAVE FAVORED COMPARABLE 1 IN ESTIMATING THE MOST PROBABLE SALES PRICE OF THE SUBJECT
PROPERTY. THIS APPRAISAL REPORT IS FOR THE INTENDED USER ONLY AND IS NOT INTENDED FOR ANY OTHER USERS
The information shown on this report is derived from an inspection of the neighborhood and exterior inspection of the subject property and market comparaWes. The
estimated market value is based upon this information and the knowledge of the undersigned. This report is not to be consUued as an appraisal report.
~~ AA Estimated Market Value $ 171,000 as of FE6. 20, 2010
Completed By P. SCOTTi1~LD/~ Title APPRAISER -RL-000060-L
Signature Date FEB 21 2010
ATTACH CURRENT DESCRIPTIVE PHOTOGRAPHS OF SUBJECT PROPERTY AND STREET SCENE Freddie Mac Form 7041186
ClickFORMS Appraisal Software 800-622-8727 Page 1 of 6
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P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS File No. SPUHLEft
COMPARABLES 1-2-3
Case No. 4 HAYFIELD
Borrower SPUHLER EDWARD J. 8 DORIS K
Pro a Address 4 HAYFIELD RD. pA Zi Code 17055
Cit MECHANICSBURG Coun CUMBERLAND State
LenderlClient ROBERT P. KLINE Address
COMPARABLE SALE #
11 HAYFIELD RD.
MECHANICSBURG
COMPARABLE SALE # 2
3 HAYFIELD RD.
MECHANICSBURG
COMPARABLE SALE #
28 WINDING HILL RD.
MECHANICSBURG
Page 4 of 6
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P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS
File No. SPUHLER
Case No. 4 MAYFIELD
PURPOSE AND USE OF LIMITED APPRAISAL
The purpose of this limited appraisal is to estimate market value by performing an evaluation of real property collateral for uses in a proposed
underwriting. This limited appraisal is for the use of the party to whom it is addressed and any further use or dissemination without consent of the
appraiser and addressee is prohibited.
DEFINITION OF MARKET VALUE
Market value, as referenced in OCC Rule 12 CFR 34.42(f):
The most probable price which a property should bring in a competitive and open market under ati conditions requisite to a fair sale, the buyer
and seller, each acting prudently, and knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the
consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are
typically motivated; (2) both parties are well informed or well advised, and acting in what he considers his own best interest; (~'~) a reasonable
time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements
thereto; and (5) the price represents the normal consideration for the property sold unaffected try special or creative financing or sales concessions'
granted by anyone associated with the sale. "Adjustments to the comparable must be made for special or creative financing or sales concessions.
No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are
readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to
the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property
or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount
of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgement.
DESCRIPTION OF LIMITED VALUATION PROCESS
In performing this preliminary value analysis, the valuation process consisted of: (1) Reviewing assessmenUpublic records and comparable
database listing information for the subject; (2) Conducting an inspection of the subject and its environs; {3) Analyzing sales of regional residential
real estate; (4) arriving at a value conclusion; (5) Writing this report.
Departures from specific appraisal guidelines included: SR 1-3 because the appraiser has presumed, for the purpose of the limited appraisal,
that the existing use of the sublect property is the highest and best use; SR 1.4 because only a sales comparison analysis of value was employed
in this limited appraisal since it is the primary valuation method for residential dwelling similar to the subject. Any additional uses of the departure
provision are specifically stated in the attached appraisal report or its attachments.
SALES HISTORY
According to the data utilized in preparing the report, the property ~ has ~X has not transferred within the past 12 months.
LEVEL OF RELIABILITY
The use of the departure provision to allow a limited appraisal with a single approach to value reduces the level of reliability of this report.
RECONCILIATION
Complete weight was given to the Sales Comparison Approach as it is the approach used by most buyers when purchasing a single family
dwelling. The Income Approach was not applicable because of the lack of rental information and meaningful relevancy to the value of a dwelling
located in this primarily owner occupied neighborhood. On the other hand, the Departure Provision was utilized to estimate the Cost Approach
because the appraiser decided this omission in this limited appraisal assignment would not confuse or mislead the client or the intended users
of this report. The market value is estimated on the FHLMC form 704 or similar attached.
ASSUMPTIONS AND LIMITING CONDITIONS
" No responsibility is assumed for the legal discrimination or for matters indicating legal or title considerations. Title to the property is assumed
to be marketable. The property is appraised free and clear of any and all liens arid emcumbrances, except as noted in the report.
`Information furnished by others during the ceurse of the research has been verified to the extent possible and is believed to be reliable, but no
warranty is given for its accuracy.
" No responsibility is assumed for the effect on value of hidden or unapparent conditions of the subsoil or structures; or for arranging engineering
studies to discover such conditions.
` No evidence of contamination or hazardous materials was observed. However, the appraiser is not qualified to detect potential hazardous waste
material that may have an effect ort the subject property. The Gient may wish to retain such an expert if he desires.
Sketches and other illustrative material are included only to assist the reader in visualizing the real estate and its environs, are based on data
developed and supplied by others, and are not meant to represent a survey or as-built plan.
`Any distribution of the total valuation among land, improvement, and/or other components applies only under the stated program of utilization
and must not be interpreted or used as individual values for other purposes.
The appraiser is not required to provide consultation, testimony, or attendance in court by reason of this assignment, unless such services have
been assigned in contracting the assignment.
` Possession of the report or a copy thereof does not carry with it the right of publication, and it may not be used for any purpose by anyone other
than the addressee, vnthout the written consent of the author and addressee. Even with such permission, out-of-context quoting from and/or
partial reprinting of the report is prohibited. The report is an integrated entity and is only valid in its entirety.
Neither all nor part of the contents of the report shall be disseminated to the public relations, news, sales, or other media without the prior written
consent and approval of the author.
LIMITED SCOPE APPRAISAL CERTIFICATION
I certify to the best of my knowledge and belief that: the statements of fact contained in this report are true and correct; the reported analyses,
opinions, and conclusions are limited only by the reported assumptions and limited conditions and are personal, unbiased, professional analyses,
opinions and conclusions; I have no present or prospective interest in the real estate and have no personal interest or bias with respect to the
stipulated result, or the occurance of a subsequent event; the analyses, opinions and conclusions were developed and the report prepared in
conformance with and subject to the requirements of the Uniform Standards of the Professional Appraisal Practice of the Appraisal Foundation;
the appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan; I personally prepared
all conclusions and opinions about the real estate that were set forth in the appraisal report If I relied on significant professional assistance from
any individual(s) in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed
the specific tasks performed by each in the reconciliation section of this appraisal report. I certify that any individual so name.~d is qualified to
perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the
appraisal report, I will not take the responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION
If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervised the appraiser who prepared the
appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the
appraisers certification above, and am taking full responsibility for the appraisal and the appraisal report.
PROPERTY ADDRESS: 4 MAYFIELD RD. MECHANICSBURG PA. 17055
APPRAISER: ~ SUPERVISORY APPRAISER (only if required)
Signature: Signature:
Name: P. SCOTT ARCHIBALD Name:
Date Signed: FEB, 21, 2010 Date Signed:
State Certification #: RL-000060-L State Certification #:
or State License #: or State License #:
State PA. State
Expiration Date of Certification or License: 6/30/11 Expiration Date of Certification or License:
n Did (~ Did Not Inked the Interior of the Property (~ Did n Did not Inspect orooertv
ClickFORMS Appraisal Software 800-622-8727 Page 6 of 6
INVOICE
Date: FEB, 21, 2010
Prepared for:
ROBERT P. KLINE
Property Appraised:
SPUHLER, EDWARD J. & DORIS K.
4 MAYFIELD RD.
MECHANICSBURG, PA, 17055
File No. SPUHLER
Case No. 4 MAYFIELD
APPRAISAL FEE $ 225.00
Total Amaunt Due: $ 225.00
Please make checks payable to:
P. SCOTT ARCHIBALD
4454 DUNMORE DR.
HARRISBURG, PA 17112
ClickFORMS Appraisal Software 800-622-8727
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ROBERT P. KLINE, ESQ.
March 29, 2010
Glenda Farner Strasbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square, Rm. 102
Carlisle, PA 17013
Re: Estate of Doris K. Spuhler
No. 2010-00064
Dear Glenda:
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Enclosed with this letter you will find an original and one copy of an Inventory
and an original and two copies of an Inheritance Tax Return in regard to the above estate.
Also enclosed you will find a check payable to the "Register of Wills" in the amount of
$30.00 to cover the filing fees for these documents and a check in the amount of $106.34
payable to "Register of Wills, Agent", representing the balance of the inheritance tax due.
Please return atime-stamped copy of each of the enclosed documents, as well as
receipts for the payments in the enclosed postage paid envelope.
If you have any questions regarding this matter, please do not hesitate to contact
me at my office.
Very tru ours,
Robert P. Kline, Esquire
RPK/srf
Enclosures
714 Bridgc Street
P.O. Box 451
Ncw Cumherland. PA 17070
i717i770-''_540
~717~ '43-5940
I~.tx (7171 770-2551
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