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HomeMy WebLinkAbout04-29-10i g "~ .. ~ ~ I ' REV-15 0 PA Department of Revenue Bureau of Individual Taxes Po sox 2soso~ Harrisburg, PA 17128-0601 5056051058 0 EX (06-05) OFFICIAL USE ONLY Coun Code Year File Number INHERITANCE TAX RETURN ty 21 09 0797 RESIDENT DECEDENT __ ENTER DECEDENT INFORMATION BELOW Social Security Number ................................................ . Date of Death Date of Birth 191-26-6813 ; 08/01 /2009 07/26/1919 Decedent's Last Name __ Suffix Decedent's First Name MI Fought Paul E 'i (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 t~`` 1. Original Return ;;,;;;;;~ 2. Supplemental Return ,,,,,;;"" 3. Remainder Return (date of death prior to 12-13-82) ,,,,,;:;` 4. Limited Estate a,;;;;;„: 4a. Future Interest Com romise date of '~""" ~ q ' p ( ~,,,,,,,,;` 5. Federal Estate Tax Return Re uired death after 12-12-82) .. r 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 ;;r;~~ 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 TO: Name Daytime Telephone Number . John M. Eakin ` (717) 766-3'~7~ ~ Firm Name (If Applicable) _ _. _ ;:.... .~.~: r.~ _ _ __ _. _. _ __ REGISTEF~ILLS USILY _ r `~ ~ } M _ __ _ First line of address ,. ~ ~ __ ____ ~ ~ ~, a ; `? __. Market Square Building _ _ __ __ C ; -~ ~`~ -~ ,~, r ~; ` , + __ Second line of address __ ~ ,-: _ _. _ .. ~ _ _.. __ . _ .. r -~.. ~"ri `` ,, -~ __ .......... City or Post Office ZIP Code _ DATE FILED .., __ ....... State ....... Mechanicsburg ' PA 17055 Correspondent's a-mail address: unaer penalties of penury, 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. SIGNA URE OF PERSON RESPOf~SIBLE FOR FILING RETURN ADDRESS 100 Mountain View Road, Shermansdale, PA 17090 c~ ~` DATE SIGNATURE OF REPRESENTATIVE ADDRESS / ~ ~ IL Market Square uilding, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 1 J 15056052059 REV-1500 EX Decedent's Social Security Number .......................... . _.___. ......................................... ....... .. .. Decedent's Name: Paul E Fought .......... ... w ........ . u . ~ ................ . . . a . ' 191-26-6813 RE . . . ........... ...... a .. .... .. ..........., ... ~. .............. .. ...... .............. u... , ................., ......... , .................... . ~ ......, .. ......... . , ... ... . .. .... .. .......... .. . ... . ... . . ..... . . . ... . .. .... , . .. CAPITULATION 1. Real estate (Schedule A) ............................................ . 1. ' 130,000.00 2. Stocks and Bonds (Schedule B) ...................................... . 2.: 3,565.60 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. 4. Mortgages & Notes Receivable (Schedule D) ............................ . 4. 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ....... . 5. 99,864.25 6. Jointly Owned Property (Schedule F) ~;"::°;` Separate Billing Requested ...... . 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ~~:":` Separate Billing Requested........ 7. 25 244.62 8. Total Gross Assets (total Lines 1-7) .................................... 8. ' 258,674.47 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. ', 7,675.30 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 253.89 11. Total Deductions (total Lines 9 & 10) ................................... 11. ......... .. . 7,929.19 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 250,745.28 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which -- an election to tax has not been made (Schedule J) ........................ 13. .1.4.......Net`Value\Subject`to`Tax`(Line\12`minus`Line..~.3~.,.........,.... .... . 14 250,745.28 . ......... ,.......................... ...,.,.,. ........ 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 at lineal rate X .0 45 11,283.54 ' 16. 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 ......................................................... 19. ! 11,283.54 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~~ 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: 21 09 ::0797 DECEDENT'S SOCIAL SECURITY NUMBER Paul E Fought 191-26-6813 STREET ADDRESS - -- 100 Mountain View Road cITY Shermansdale STATE PA ZIP 17090 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ 9,000.00 C. Discount 450.00 3. Interest/Penalty if applicable D. Interest E. Penalty - (1) Total Credits (A + B + C) (2) 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. (q) 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 to: REGISTER OF WILLS, AGENT 11,283.54 9,450.00 1,833..54 1,833.54 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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)]. 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+ (f 1-08} ~., ,~,. ''~~ ~~` ° pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Paul E. Fought FILE NUMBER 21-09-0797 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 iointly-owned with ~ieht of curvivnretiin r„~~~+ tie a~~~~..~ea .._ e-~_~..~_ l~ ~~~~~~ aNa~c ~5 rieeuea, insert aaaiiionai sheets of the same size. .. - ,~ -.- ~, _ ~LL tha certain lot of gr©und ~i~tuate in the Township of Upper ~411en, County of ,_ - -- ~ ~~ ~;~d,~,;B~~°~,-~ f aM s~yv aura. ; .-. ~i c~:4~s-d- ~ aid de s c r b end-. - a s~-_~~_ __ , follows, to, ..wit BEGINNING at a pointin the center line of a public road which ex ends southwardly from the. Simpson Road, said point being: at the corner of land ~f -John .~. Cocklin; thence along the lire of said band of John A. ° Cocklin north 73 degrees east two hundred (200) feet to a stake; .thence along the line of other land of Wilbur H. Fought and Elizabeth. M. Fought.,. hi ~ wife, south. 21 degrees ~. minutes east eg~ity (80) feet to a stake;; t~.ence a ong tie :line of land about ;-to: =~~ ~~:~~~,e~€~d to Ge:o~ge H. She~e~r and:. Ma:rgar®t L .. - _. Shearer, ` lZi s wife south '73 de~rse~s west two hurdr®d (200) feet to - - ~ -- ~ _ _ -~ a p o it ~~~~ ~~~~ ~~~~ ~ ~~ ~f ~~7~ ~ pub l i c `~ ~r'~~ ~~ `~~ ~ ~ ~ ~_, ~ ° then c e +.~ a ~` _ 1 :.~ along the center line of -~-afd °public ros,d north 2~ c~eg~ees 46 minutes west eighty (,80) feet to a point, the ~pl;ace of BEGINNING. __ _ _ - BEING a p:a~t of the same tract o'`f land- which John H. Coover et al by deed dated April 3, 19.48, and recorded in the Recorder`'-s Office in and f-or Cumberland County in Deed Book "T", Volume 13, ~'a a 381 g , granted and conveyed unto Wilbur H . Fought and Elizabeth r ~ M. Fox - ht - his.. wife the g , grantors herein. . °"'~ INVOICE B 'e M ers Office Mana er onrn y g Central Penn Appraisals, Inc 24 West Main Street Shiremanstown, PA 17011 Telephone Number: 717-737-4600 Fax Number: 717-737-9123 T0: ATTORNEY JOHN EAKIN MARKET SDUARE BUILDING MECHANICSBURG, PA 17055 Telephone Number: Fax Number: Alternate Number: E-Mail: :: ,, A r; ' ,~r~ ~a~, ALLENDALE303 ~ ' ~:d R 6'Ki ~ u~~ti i q 3-25-2010 R ~ ~ ~ :^ Internal Order #: Lender Caae #: Client File #: Maln Flle # on form: ALLENDALE303 Other File # on form: Federal Tax ID: 25-1733269 Emploger ID: UNIFORM RESIDENTIAL APPRAISAL REPORT T. ~ ~ t t 5 ~ Fit76 'y ~y~ .,~ day ,.r. Y -- .~Rr„ Lender PRIVATE Clknt: PRIVATE Purchaser/Borrower: N/A PropertyAddre::: 303 ALLENDALE ROAD , City: MECHANICSBURG County: CUMBERLAND State: PA Zip: 17055 Laval Description: DEED BOOK 00142 PAGE 00203 . - ! f .. ~~ ,:~ ~ a~ - ' Y~ ~ 4 $ ,r,,,pY~,,~~ \/qq~1~L ~~ t7 303 ALLENDALE ROAD, MECHANICSBURG 350.00 SUBTOTAL 350.00 Check #: Date: De:cription: Check #: Date: Description: Check #: Date: De:cription: SUBTOTAL TOTAL DUE $ 350,00 /~ ~ Form NN5 -'wnTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE '7 ~ '~~ta~ °L' ~ Central Penn Appraisals, Inc. (717) 737-4600 ~ ~ . Central Penn Appraisals, Inc. (717) 737-4600 ~- , ; Uniform Residential Appraisal Report Main File No. ALLENDALE303 Pa e #2 Ftle# ALLFNDALF30'S The u ose of this summa a raisal re ort is to rovide the lender/client with an accurate, and ode uatel su orted, o inion of the market value of the subject roe Pro Address 303 ALLENDALE ROAD Ci MECHANICSBURG State PA Zi Code 17 55 Borrower N/A Owner of Public Record FOUGHT PAUUMIRIAM Coun CUMBERLAND ' Le al Descri lion DEED BOOK 00142 PAGE 00203 Assessor's Parcel # 17-23-0563-119 Tax Year 2009 R.E. Taxes $ 2 248 Nei hbofiood Name MECHANICSBURG BOROUGH Ma Reference ADC MAP 19 B-6 Census Tract 0115.00 Occu ant Owner Tenant Vacant S ecial Assessments S 0.00 PUD HOA $ N/A er ear er month " Pro a Ri hts raised fee Sim le Leasehold Other describe Assi nment T e Purchase Transaction Refinance Transaction Other describe This a raisal is for rivate use and not mort a e ur oses lender/Client PRIVATE Address Is the subject roe currenti offered for sale or has it been offered for sale in the twelve months rior to the effective date of this a raisal? Yes No Re ort data sources used, offerin rice s ,and dates . N/A I ^ did ^ did not analyze the contract for sale for the subject purchase Vansaction. Explain the results of the analysis of the contract for sale or why the analysis was not erformed. N/A Contract Price S N/A Oate of Contract N/A Is the roe seller the owner of ublic record? Yes No Data Sources TXCRD/CONTRAC' Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? ^ Yes ^ No n Yes, re ort the total dollar amount and describe the items to be aid. N/A Note: Race and the raclel com oaltion of the nef hborhood an: note prafaal factor:. .,. , . :r. ~ x ~;" ,r~ ~~? ,^ ~ .m,;. ~ to a `P; ~rt !~,.. ~ Suburban Rural Location Urban Pro a Values Increasin Stable Declinin PRICE AGE One-Unit 90 % Built-U Over 75% 25-75% Under 25% Demand/Su I Shorta ~ In Balance Over Su I S 000 rs 2-4 Unit 0 % ;Growth Ra id Stable Slow Marketin Time Under 3 mths 3-6 mths Over 6 mths 100 Low 10 Multi-Famil 0 % Nei hbofiood Boundaries The home is located East of Filbert Street South of Sim son Street in 450 Hi h 70 Commercial 5 % Mechanicsbur Borou h. 200 Pred. 20 Other V-5 % Nei hbofiood Descri lion This suburban nei hbor hood has relative) eas access to em to men t and services and i s com etitive with other nei hborhoods in the eneral area. Most have similar amenities. Market Conditions includin su ort for the above conclusions The market is still relative) pod in this area with lower than avera e unem to ment rates and continuin low intrest rates. Dimensions SEE LEGAL DECRIPTION Area .32 ACRES Sha a IRREGULAR View AVERAGE S cii'~c Zonin Classification R1 SINGLE FAMILY RES. Zonin Descri lion SINGLE FAMILY RESIDENTIAL Zonin Com liance Le al le al Nonconformin Grandfathered Use No Zonin Ille al describe Is the hi hest and best use of subject roe as im roved or as ro osed er ions and s ecifications the resent use? Yes No ti No, describe Udlftlea Public Other describe) Public Other (de:tribe) Ott-atte Im rovementa - T e Public Private Electrici Water Street ASPHALT Gas NONE Sanita Sewer Alle NONE FEMA S ecial Flood Hatard Area Yes No FEMA Flood Zone X ~ FEMA Ma # 42041 C0278E FEMA Ma Oate 3/16/2009 Are the utilities and off-site im rovements ical for the market area? Yes No ti No, describe Are there an adverse site conditions or external factors easements encroachments environmental conditions, land uses, etc. ? Yes No If Yes, describe ~ _ =~; ; ~` .,~ ~ .~~k.~ . y} ':~ s ~ .I it fi~' .~ "t, ~~; ,~I>tldhF .~itir;" I~,` n tl l~;~t~tl;~ .dl.~t) Units One One with Accesso Unit Concrete Slab Crawl S ace Foundation Walls CONBLK/AVE Floors CARPNVDNIN/AV # of Stories 1 Full Basement. Partial Basement Exterior Walls VINYUAVE Walls DRYWALUAVE T a Det. Att. S-DetJEnd Unit Basement Area 1 168 s .ff. Roof Surface SHINGLE/AVE TriMFlnish WOOD/AVE E:dstin Pro sed Under Const. Basement Finish 0 % Gutters & Downs outs ALUMINUM/AVE Bath Floor CARPET/AVE Desi n S le RANCH Outside En /Exit Sum Pum Window T e DBL HUNG/AVE Bath Wainscot CERAMIC/AVE Year Built 1952 Evidence of Infestation Storm Sasft/Insulated INSULATED/AVE Car Stom a None Effective A e rs 25 ^ Dam Hess ^ Settlement Screens YES/AVE Drivewa # of Cars 2 Attic None Heatin FWA HWB6. Radiant Amenities Woo stoves # Drlvewa Surface ASPHALT Dro Stair Stairs Other Fuel OIL Fire laces # Fence Gara e # of Cars Floor Scuttle Coolin Central Air Conditionin Patio/Deck Porch ENCLOSE Ca ort # of Cars 2 ^ Finished- Heated ^ Individual Other ^ Pool ^ Other ^ Att. ®Det. ^ Built-in A liances Reiri erator Ran a/Oven ^ Dishwasher ^ Dis osal ^ Microwave ^ Washer/D er ^ Other describe Finished area above rode contains: 5 Rooms 3 Bedrooms 1 Baths 1 168 S ua~e Feet of Gross Livin Area Above Grade . Additional features s ecial ene efficient ftems, etc.. REPLACEMENT WINDOWS NEWER ROOF AND SIDING UPDATED ELECTRIC. Describe the condition of the ro includtn needed re airs deterioration, renovations remodelin etc.. THE INTERIOR OF THE HOME IS DATED AND COULD USE SOME UPGRADES. Are there an h sical deficiencies or adverse conditions that affect the livabil' ,soundness, or structural inte of the roe ? Yes No ff Yes describe Does the roe eneral) conform to the nef hborhood functional utili , s le condition use, construction, etc. T Yes No ti No, describe Freddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Form 1004 March 2005 ~,. i; Form 1004 -'WinTOTAL` appraisal software by a la mode, inc. -1-800-ALAMODE y ~ ~ .; Uniform Residential Appraisal Report Main File No. ALLENDALE303® Flle+y ALLENDALE303 There are 0 com arable ro erties currenti offered for sale in the sub' t nei hborhood ran in in rice from S 0 to $ 0 There are 3 com arable sales in the subjec t nei hborhood within the ast twelve mon ths ran in in sale rice from S 137 0 00 to $ 139 90 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE 3 Address 303 ALLENDALE ROAD MECHANICSBURG PA 1705 413 E MARBLE STREET MECHANICSBURG PA 17055 600 E KELLER STREET MECHANICSBURG PA 17055 412 E MARBLE STREET MECHANICSBURG PA 17055 Proem' to Sub' ct ' ~ ' ' ~~ ~~~~ ~ Sale Price N/A S -, ., ~°~ ~~~; ~ S 137 000 `'~ "° ~' ~' ~~ ~ ~:~-~ S .139 500 :'~~ :` S 139 900 Sale Price/Gross Liv. Area S s .ff. S 150.22 s .ff . .~~' ' ` ' S 126.59 s .tt. ~ w~ "' S 148.83 s .ff. r Data Sources ~'~'"~ `° ASMT RECORDS/MLS/AGEN ASMT RECORDS/MLS/AGEN ASMT RECORDS/MLS/AGEN' Ver'rfication Sources 's ~1 SETTLEMENT DEPT. SETTLEMENT DEPT. SETTLEMENT DEPT. VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - S Ad'ustment DESCRIPTION + - S Ad'ustment DESCRIPTION + - S Ad'ustment Sales or Fnancing Concessions ~~ ~~, ~~ °~ ~ ;~„ , +~~'' ~~s CONVENTION NONE KNOW f FHA NONE KNOWN CONVENTION NONE KNOWN Date of Sale~me •~^~;~~'~~~ ~ :=:k~.:..~: 7/28/09-64D0 10/31/08-20Dfv 10/31/08-5D0~ location AVERAGE AVERAGE AVERAGE AVERAGE Leasehold/Fee Sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le Site .32 ACRES .22 ACRES .22 ACRES .23 ACRES dew AVERAGE AVERAGE AVERAGE AVERAGE Desi n S le RANCH RANCH RANCH RANCH Ouali of Construction AVERAGE AVERAGE AVERAGE AVERAGE Actual A e 58 YEARS 58 YEARS 54 YEARS 58 YEARS Condition AVERAGE BTR AVE RAG -10 000 BTR AVERAGE -10 000 BTR AVERAGE -10 000 Above Grade Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Tatal Bdrms. Baths Room Count 5 3 1 5 3 1 6 3 2 -3 000 5 3 1 Gross Livin Area 1 168 s .tt. 912 s .ft. +3 800 1 102 s .tt. 940 s .ff. +3 400 Basement & Fnished RoomsBelawGrade FULL BMST UNFINISHED FULL BMST UNFINISHED FULL BMST UNFINISHED FULL BMST UNFINISHED Functional Util' AVERAGE AVERAGE AVERAGE AVERAGE Heatin Coolin FA/CA FA/CA FA/NO CA +4 000 FA/NO CA +4 000 Ener Efficient Items TYP FOR ARE TYP FOR AREA TYP FOR AREA TYP FOR AREA Gara e/Ca ort CARPORT NONE +2 000 CARPORT CARPORT Porch/Patio/Deck - ENC PORCH NONE +1 500 PATIO +1 000. 2 PORCHED • NONE NONE 1FIREPLACE -3 500 NONE NONE NONE NONE NONE NONE NONE NONE NONE • Net Ad'ustment otal ~ ~` w~" ~ ~`~' + - 3 -2 700 + - 3 -11 500 + - $ -2 600 Adjusted Sale Price of Com arables {~~ +~ Net Adj- 2.096 Gross Ad . 12.6 96 S 134 300 Net Adj. 8.2 % Gross Ad'. 15.4 96 S 128 000 Net Adj. 1.996 Gross Ad'. 12.4 96 S 137 300 - I did did not research the sale or transfer his to of the sub' ct r oe and com arable sales. h not ex lain M research did did not reveal an riot sales or transfers of the subject roe for the three ears riot to the effective date of this a raisal. Data Sources TAX RECORDS M research did did not reveal an riot sales or transfers of the com arable sales for the ear riot to the date of sale of the com arable sale. Data Sources TAX RECORDS Re ort the results of the research and anal sis of the riot sale or transfer histo of the subject roe and com arable sales re ort additional riot sales on. a e 3 . ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior Sale/Transfer NO PRIOR TRANSFER If NO PRIOR SALE OTHER NO PRIOR SALE OTHER NO PRIOR SALE OTHER Price of Prior Sale/Transfer THE PAST THREE YEA THAN ABOVE THAN ABOVE THAN ABOVE Data Sources TAX RECORDS TAX RECORDS TAX RECORDS TAX RECORDS Effective Date of Data Sources 3/25/10 3/25/10 3/25/10 3/25/10 Anal sis of riot sale or transfer histo of the subject roe and com arable sales There were no unusual characteristics observed in the riot sales histo of the sub'ect roe or com arable sales. Summa of Sales Com arison A roach All three sales are considered to be reliable indicators of value and are wei hted similar) in the final reconciliation. Ail three com arable sales are located in the same market area as the sub'ect roe and would be considered b the same ers active urchaser if all were on the market at the same time as the sub'ect. Com arables sales used are all closed sales. in order to find com arables sales it was necessa to use less recent sales. Indicated Value b Sales Com arison A roach S 130 000 indicated Yalue b :Sales Com arison A roach S 130 000 Cost A roach (if develo d) S N/A Income A roach (if develo d) S N/A - This appraisa! is made ®'as is', ^ subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, ^ subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or ^ subject to the • follovrin re wired ins action based on the extraordina assum lion that the condition or deficienc does not re wire alteration or re air, Based on a complete visual Inspection of the interior and exterior areaa of the subiact prop~~y, defined :cope of work, statement of assumption: and limiting conditions, and appraiser's certification, my (our) opinion of the market value, as defined, of the real property that is the subject of this report is S 130 000 as of 3/17/10 which is the date of ins lion and the effective date of this a raisal. Freddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1004 March 2005 s Form 1004 - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Main File No, ALLENDALE303 Pa a #4 ~ ~ .~ Uniform Residential Appraisal Report FIIey/ ALLENDALE303 AMENDMENT TO SCOPE OF WORK: THE INTENDED USER OF THIS APPRAISAL REPORT IS THE LENDER/CLIENT. THE INTENDED USE IS TO EVALUATE THE PROPERTY THAT IS THE SUBJECT OF THIS APPRAISAL FOR A MORTGAGE. FINANCE TRANSACTION SUBJECT TO THE STATED SCOPE OF WORK PURPOSE OF THE APPRAISAL REPORTI REQUIREMENTS OF THIS APPRAISAL REPORT FORM AND THE DEFINITION OF MARKET VALUE AS DEFINED BY FANNIE MAE OR FREDDIE MAC. THE REPLACEMENT COST IS USED FOR' NEW CONSTRUCTION. THE INCOME APPROACH IS USED ONLY WHEN THE SUBJECT IS TO BE A SINGLE FAMILY RENTAL PROPERTY. INFORMATION FOR THIS REPORT IS OBTAINED FROM THE COUNTY TAX RECORDS AS WELL AS THE LOCAL MLS SYSTEMS. BOTH THE COUNTY GOVERNMENT AND THE MLS SYSTEMS INDICATE THAT THE INFORMATION IS BELIEVED TO BE ACCURATE BUT IS NOT GUARATEED TO BE ACCURATE. . ~ ., .. ..,. v f ~ . ... ... ~... ,.... .,-:. Provide ade uate information for the lender/client to re licate the below cost fi ures and calculations. Su ort for the inion of site value summa of com arable land sales or other methods for estimatin site value ' ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ...................................................................... _$ Source of cost data DWELLING S .Ft. $ ............. _$ Quali ratiri from cost service Effective date of cost data S .Ft. $ ............. _$ Comments on Cost A roach ross livin area calculations, de reciation, etc. ............. _$ Gara e/Ca ort S .Ft. $ _$ ............. Total Estimate of Cost-New ............. _$ " Less Ph sical Functional External De reciation _$ De reciated Cost of Im rovements .................................................... _$ 'As-is" Value of Site Im rovements ........................................:........... _$ Estimated Remainin Economic Life HUD and VA onl Years INDICATED VALUE BY COST APPROACH ............................................. =s Estimated Monthl Market Rent S X Gross Rent Multi tier = $ Indicated Value b Income A roach ,. Summa of Income A roach includin su ort for market rent and GRM • Is the develo er/builder in control of the Homeowners' Association HOA ? Yes No Unit e s Detached Attached Provide the followin information for PUDs ONLY if the develo er/builder is in control of the HOA and the sub ect roe is an attached dweltin unit. Le al Name of Pro'ect Total number of hases Total number of units Total number of units sold Total number of units rented Total number of units for sale Data source s - Was the ro'ect created b ,the conversion of epstin buildin s into a PUD? Yes No ff Yes date of conversion. Does the ro' ct contain an multi-dwellin units? Yes No Oata Source Are the units common elements, and recreation facilities com late? Yes No It No describe the status of com letion. Are the common elements leased to orb the Homeowners' Association? Yes No fl Yes describe the rental terms and o lions. Describe common elements and recreational facilities. Freddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAL" appralsal software by a la mode, inc. -1-800-ALAMODE REV-1503 EX+ (6-98) SCI~IEDtlLE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Paul E. Fought FILE NUMBER 21-09-0797 All property jointly-owned with right of survivorship must be disc~esad ~~ ~~harl~dc ~ ~~~ iiivic aNnce w neeaea, msef[ aaaiuonai sheets of the same size) Calculated Value of Your Paper Savings Bond(s) Ealcalated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 08/2009 Page 1 of 1 ~ $1,000.00 $3, 565.60 $2, 565.60 $138.40 Bonds: 1-2 of 2 -• • ~~ .{~i,vvv v~~ 1wc) VL/cvly VL/LUlb ~~UU UU ~1,Z8Z.80 4.00% $1782.80 NA EE $,1,000 01/,1986 ;01/201.0 01/2016 $500 00 $1,282..80 4.00 /o $.1,7,82.8.0 .. _ ,. ° Totals for 2 Bonds ` $1,000.00 $2,565.60 $3,565.60 http://www.treasurydirect.gov/BC/SBCPrice 10/27/2009 . - NI ~ Not Issued _. .. NE Not eligible for payment __ P5 Includes 3 month interest penalty MA :Matured and not earnin interest REV-1508 EX+ (6-98) ' ' ~" SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E. Fought 21-09-0797 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1. PNC Bank Account #50-7007-9132 ,see attached 2,612.51 2. 1st National Bank of Marysville CD#3066688, see attached 10,273.50 3. 1st National Bank of Marysville CD # 3066689, see attached 5,136.75 4. PNC Bank CD # 31600330486, see attached 46,539.19 5. PNC Bank CD # 31600276765, see attached 10,137.49 6. PNC Bank CD # 31600258891, see attached 23,576.61 7. Loyalton of Creekview -rent rebate 1, 588.20 TOTAL (Also enter on line 5, Recapitulation) ~ I 99,864.25 (If more space is needed, insert additional sheets of the same size) Total.Banlung Statement ~ PNCBANI For 24-hour information, sign on to PNC Bank Online Banking on pnc.com. Account numbers 50-7007-9152 -continued Balance Summary Be I~.ping Deposits and Checks and other Ending balance" other additions deductions balance . 2,612.51 .00 2,612.51 .00 Average monthly Charges balance and fees 522.50 .00 For tho period 08/18/2008 to 08/17/2008 PAUL E FOUGHT Primary account number: 50-7017-9132 Page 3 of 3 Please see the Activity Detail section for additional information. ~ntersst Sumintairy ~ As of 09/17, a total of $5.72 in interest wa: Annum-Percentage Number of days Average collected Interest Paid paid this year. Yield Earned (APYE) in interest period balance for APYE this. period 0.00% _ 6 2,612:51 .00 Activity Detail sir ~ uct~ons D There were 2 Other Deduct ions totaling ate Amount Description '. $2,612:51 08/25 .00 Outstanding Item Close - . -__-__.. ___ __ .. -_ - 08/25 2,612.51 Debit Memo Reference No 521273882 . ~ .. _ Daily B la e Deta l _ a nc i Date Balance Date Balance 08/19 2,612.51 08/2.5. 00: Certificates of Deposit numberent Description Maturity date Paul E Fought Sr Interest Original or Curren Si600880486 6 Mont1~(s) Fred Rate 01/11/2010 rate renewal value 0.95 % 46 457 27 value 4 8'1'600276762 5 Year(s) Fixed Rafe 81 "" `- 05/08/2012 , . 8.69 % x0,000.00 6,589.1 10 187 4 600258891 5 Year(s) Fixed Rate 05/03/2012 8.69 % 23,545.66 , . 28,576.6: ...Total.. curront valuo 80,253.2 FORM953R-100E REV-1510 EX+ (6-98) ' ; ~ ~ • ~ SCI~IEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER This schedule must be completed and filed if the answer to anv of Questions 1 through 4 nn the ~p~p~~a ~~~o ~f tho RGV_~ inn rn~i~o eue~T :_ ..__ ~• • ~ • •~• ~ .,r4..~. ~~ ~ ~ccucu, n ia~i ~ auunwnal Sfl6ei5 Oi i~@ S8R1@ SIZ@~ REV-1511 EX+ (10-09) „~~. ~ ` pennsylvan~a DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF Paul E. Fought ITEM NUMBER A. FUNERAL EXPENSES: 1' Malpezzi Funeral Home Decedent's debts must be reported on Schedule I. DESCRIPTION B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Names} of Personal Representatives} Street Address City _ State Years} Commission Paid: __ _ _ Z• Attorney Fees: 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant __ __ Street Address City ___ State Relationship of Claimant to Decedent 4. Probate Fees: 5• Accountant Fees: 6• Tax Return Preparer Fees: ~• The Sentinel, estate notice 8. The Cumberland Law Journal, estate notice s. Register of Wills -Filing Fee ~ o. Central Penn Appriasals, Real estate appraisal ZIP AMOUNT 270.52 6,400.00 ZIP 356.00 208.78 75.00 15.00 350.00 TOTAL (Also enter on Line 9, Recapitulation) I ~ If more space is needed, use additional sheets of paper of the same size. FILE NUMBER 21-09-0797 7,675.30 REV-iS12 EX+ (12-08~ ~ ;:. ;:<> `~~ ~ ~~ pennsylvan~a DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER Paul E. Fought 21-09-0797 Report debts incurred by the decedent prior to death that remained unsaid ar rti.. ~~te .,f ae~«~, :...,~..a:__ ..___:_~_____, _ ,. REV-1513 EX+-(11-08; : ~,, ~~~`~~~~~~~pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E. Fought 21-09-0797 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RE oTN tSList T ust e(s~NT AMOOF ESOTATE ARE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Mary J. Wilson 100 Mountain View Road, Shermansdale, PA 17090 Daughter 2. Ronald K. Wilson 100 Mountain View Road, Shermansdale, PA 17090 Son-in-Law 1/2 of net residue 1/2 of net residue 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 IS 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 ( $ If more space is needed, insert additional sheets of the same size. " `,~° :,,, ~ ~