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Home My WebLink About07-14-10.~ 1505607121 06 REV-1500 EX 05 ( - ) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Hamsburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1, 0 0 2 4 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 8 2 6 5 3 0 4 0 2 0 4 2 0 1 0 1 0 1 0 1 9 3 3 Decedent's Last Name Suffix Decedent's First Name MI W I T M E R H EL E N M (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 a 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number R O G E R B I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 Firm Name (If A licable) PP I R W I N & M c K N I G H T P C First line of address 6 0 W E S T P O M F R E T S T R E E T Second line of address City or Post Office C A R L I S L E Correspondent's a-mail address: State P A ZIP Code REGISTER OF WILLS USE ONLY r~ ~~ ~ .~ ~ r.:.. ,. { ~, ~. ` i "~ I~.a i... ~:~ .__ f ~~ .>~ ~::_; ~ , _~~ ~, AATf«~ILED ~~ ` "__~ , . 1 7 0 1 3 =~~' CARLISLE Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, ct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN URE F PERSO~SP NSIBL FILING RETURN DATE ~~l~~a ADDRESS 150 QUIGLEY ROAD NEWBURG PA 17240 SIGNATURE OFjP EPARER OTFj~R TC~ESENTATIVE DATE // ADDRESS 60 WEST ,_ 0 RET STREET 150560712], PA 1,701,3 ,; _} i -; `~~ ,, _..~ "~:::~ f... 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(8 alnPa4oS) spuog pue shoo}S •Z 0 0'0 0 0 0 9 'C . ~ ........................................ (d alnpayoS) a}e}sa lead • ~ NOllbrlfllld~d~321 ~t O E S 9 2 Q 9 2 ZI 3 W .L I m ' W N 313 H :au,eN s,;uapaoaa aagwnN /(}unoaS lelooS s,}uapaoaa X3 005 6-/~32i 'C22L09505'C 1 r~ ' Continuation of REV-1500 Inheritance Tax Return Resident Decedent ELEN M. WITMER 21 10 0243 " Decedent's Name Page 2 File Number .. Correspondents Name Daytime Telephone Number R O G E R B I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 Firm Name (If Applicable) I R W I N & M c K N I G H T P C. First line of address 6 0 W E S T P O M F R E T S T R E E T Second line of address City or Post Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the ersonal representative is based on all information of which preparer has any knowledge. SIGNATURE OF N RE PONSIB F F I TU DATE i~ ~(3 ( O ADDRESS 2451 RITNER HIGHWAY _ CARLISLE PA 17015 Name R O G E R B Firm Name (If Applicable) I R W I N & First line of address 6 0 W E S T Second line of address City or Post Office C A R L I S L E Correspondent's a-mail address: Daytime Telephone Number I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 M c K N I G H T P C P O M F R E T S T R E E T State ZIP Code P A 1 7 0 1 3 Under penalties of perjury, I declare that I have examined this retum, 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. SIGNATURE OF PERS RESPONSIBLE FOR ILING RETURN DATE ADDRESS 96 SPRINGVIEW ROAD _ _ CARLISLE PA 17015 Continuation of REV-1500 Inheritance Tax Return Resident Decedent ~ELEN M. WITMER 21 10 0243 Decedent's Name Page 3 File Number Correspondents Name Daytime Telephone Number R O G E R B I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 Firm Name (If Applicable) I R W I N & M c K N I G H T P C. First line of address 6 0 W E S T P O M F R E T S T R E E T Second line of address City or Post Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR~~AON~~S~PONSIBLE FOR FI~~RETUR~ p 7113~f u ADDRESS ,1.~ ~yyl~' ltl 330 KERRSVILLE ROAD CARLISLE PA 17015 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 10 0243 DECEDENT'S NAME LHELEN M. WITMER STREET ADDRESS 2463 RITNER HIGHWAY CITY CARLISLE STATE PA ZIP 17015 Tax Payments and Credits: ~• Tax Due (Page 2 Line 19) (1) 16,641.71 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) 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. 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. (3) 0.00 (4) 0.00 (5) 16,641.71 (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (56) 16,641.71 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 : ...................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ ^X 3. Did decedent own an "intrust 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? .................................................................................................. ~ ^ 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 childtwenty-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)]. 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. Fc'~V-1502 EX + (6-98) SCHEDULE A ` COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HELEN M. WITMER 21 10 0243 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2463 RITNER HIGHWAY, CARLISLE, PENNSYLVANIA 160,000.00 APPRAISAL ATTACHED THE HEIRS DECIDED, THAT BECAUSE OF THE DIFFICULTY OF SELLING FARMS IN THE CURRENT REAL ESTATE MARKET, THEY WOULD ACCEPT THE OFFICER OF THOMAS E, WITMER TO BUY THE FARM FOR $160,000.00 AND THEREBY, WOULD NOT HAVE TO PAY A REAL ESTATE COMMISSION OR THE 1 % TRANSFER TAX. THIS IS THE REASON FOR THE $10,000.00 DISCOUNT ON THE APPRAISAL PRICE OF THE FARM. TOTAL (Also enter on line 1, Recapitulation)', $ 160,000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA `' INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC, PERSONAL PROPERTY ESTATE OF FILE NUMBER HELEN M. WITMER 21 10 0243 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T BANK -SAVINGS ACCOUNT #15004201694278 16,541.57 2. ORRSTOWN BANK -CHECKING ACCOUNT #106002634 12,939.97 3. ORRSTOWN BANK -CERTIFICATE OF DEPOSIT #5060069903 17,754.40 4. ORRSTOWN BANK -CERTIFICATE OF DEPOSIT #5060069956 14,353.81 5. ADAMS COUNTY NATIONAL BANK -CERTIFICATE OF DEPOSIT #3990723 33,735.93 6. ADAMS COUNTY NATIONAL BANK -CERTIFICATE OF DEPOSIT #330739 34,698.49 7. PERSONAL PROPERTY -APPRAISAL ATTACHED 2,677.00 TOTAL (Also enter on line 5, Recapitulations , $ 132,701.17 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) - COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER HELEN M. WITMER 21 10 0243 A. DAVID L. WITMER B THOMAS E. WITMER c MICHAEL W. WITME 150 QUIGLEY ROAD SON NEWBURG, PA 17240 2451 RITNER HIGHWAY SON CARLISLE, PA 17015 R 96 SPRINGVIEW ROAD SON CARLISLE, PA 17015 JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 01/2008 ORRSTOWN BANK 20,002.47 50. 10,001.24 CERTIFICATE OF DEPOSIT #4000023082 2. B. 03/2008 ORRSTOWN BANK 20,006.58 50. 10,003.29 CERTIFICATE OF DEPOSIT #4000024079 3. C. 04/2008 ORRSTOWN BANK 20,010.69 50. 10,005.35 CERTIFICATE OF DEPOSIT #4000024955 4. D. 05/2008 ORRSTOWN BANK 20,011.10 50. 10,005.55 CERTIFICATE OF DEPOSIT #4000025707 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 TOTAL (Also enter on line 6, Recapitulation) I $ 40, 015 43 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER HELEN M. WITMER 21 10 0243 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (I!= APPLICABLE) TAXABLE VALUE 1, WESTERN & SOUTHERN LIFE -ANNUITY #W0020683301 23,517.90 100. 23,517.90 BENEFICIARIES: DAVID L. WITMER, THOMAS E. WITMER, MICHAEL W. WITMER &PATRICIA HARNER 2. WESTERN & SOUTHERN LIFE -ANNUITY #W0020570185 39,622.73 100. 39,622.73 BENEFICIARIES: DAVID L. WITMER, THOMAS E. WITMER, MICHAEL W. WITMER &PATRICIA HARNER TOTAL (Also enter on line 7 Recapitulation) I $ 63,140.63 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HELEN M. WITMER 21 10 0243 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 7,201.27 2. PASTOR 75.00 3. CHURCH -FUNERAL LUNCHEON 200.00 4. ORGANIST 40.00 B ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: State Zip 2, Attorney Fees IRWIN & McKNIGHT, P.C. 14,500.00 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees REGISTER OF WILLS 369.50 5 Accountants Fees 6. Tax Retum Preparers Fees PATRICIA A. ROSENDALE, CPA 435.00 INCOME TAX & FIDUCIARY TAX RETURNS 7. REGISTER OF WILLS -FILING FEE 30.00 8. S.W. BARRETT REAL ESTATE -APPRAISAL ON REAL ESTATE 350.00 9. CUMBERLAND LAW JOURNAL -ESTATE NOTICE 75.00 10. THE SENTINEL -ESTATE NOTICE 219.40 11. RECORDER OF DEEDS -RECORD DEED 63.00 12. ROY D. GOTTSHALL -APPRAISAL ON PERSONAL PROPERTY 65.00 13. THOMAS E. WITMER -REIMBURSEMENT OF HOUSESITTER 50.00 TOTAL (Also enter on line 9, Recapitulation) $ 23.673.17 (If more space is needed, insert additional sheets of the same size) 'REV-1512 EX + (12-03) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER HFI FN M WITHER 21 10 0243 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PP& L -ELECTRIC 587.32 2. HOLY SPIRIT HOSPITAL -MEDICAL 50.00 3. DEBORAH W. PIPER, TAX COLLECTOR -REAL ESTATE TAXES 491.60 4. CARLISLE REGIONAL MEDICAL CENTER -MEDICAL 890.23 5. CARLISLE HMA PHYSICIANS -MEDICAL 15.00 6. HORIZON HEALTHCARE SERVICES -MEDICAL 310.91 7. DEBORAH W. PIPER, TAX COLLECTOR -TAXES 4.90 8. CENTURYLINK -TELEPHONE 18.25 TOTAL (Also enter on fine 10, Recapitulation) , $ 2, 368.21 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J ' COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HELEN M. WITMER ~~ ~n n~a~ 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. DAVID L. WITMER Lineal 92,453.96 150 QUIGLEY ROAD 1/4TH REMAINDER NEWBURG, PA 17240 2. THOMAS E. WITMER Lineal 92,453.96 2451 RITNER HIGHWAY 1/4TH REMAINDER CARLISLE, PA 17015 3. MICHAEL W. WITMER Lineal 92,453.96 96 SPRINGVIEW ROAD 1/4TH REMAINDER CARLISLE, PA 17015 4. PATRICIA M. HARNER Lineal 92,453.97 330 KERRSVILLE ROAD 1/4TH REMAINDER CARLISLE, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) 1 ' ~ 1 ( ~ i C d LAST WILL AND TESTAMENT "~" ~' ~ ~ ~~ ea_. C. ~r~{ ~s - -i t t +~.~ `~. ~ ~ . _' r~ ~ ~ ~:: ~.i I, HELEN M. WITHER, of West Pennsboro Township, Cumberland G~unty, ~ Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executor to sell any realty owned by me at my death and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I devise and bequeath all of my estate of every nature and wherever situate to my husband, Max E. Witmer, providing he shall survive me by sixty days. 4. Should the gift in Paragraph No. 3 not take effect, I devise and bequeath all of my estate of every nature and wherever situate as follows: a. All my personal items including my bell,. thimble and spoon collection to Patricia M. Harner, and b. All the rest, residue and remainder to my four (4) children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if a living. 5. I nominate and appoint Max E. Witmer to be the executor of this my bast Will and Testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, Inominate and appoint David L. Witmer, Thomas E. Witmer, Michael W. Witmer and Patricia M. Harper, as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executor. 6. I hereby suggest that my personal representative retain the services of Irwin, McKnight & Hughes, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and sea130TH day of August, 1996. HELEN M. WITHER Signed, sealed, published and declared by HELEN M. WITHER, the above named testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. 2 r. ~ s • ACKNOWLEDGMENT AND AFFIDA TIIT WE, HELEN M. WITMER, BETZI A. MORRISON and CHERYL L. CLELAND, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~ ~~ ~~~ HELEN M. WITMER LX)1 L.. B I A. MO SON ~~ ~~~~~ COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by HELEN M. WITMER, the testatrix herein and subscribed and sworn to before me by BETZI A. MORRISON and CHERYL L. CLELAND, witnesses, this 30TH day of August, 1996. ~- ot ry Public ~ ~ PtR~c B M~In, NcdarY G~tycG 3,1~ ~ - S. W. BARRETT REAL ESTATE AND APPRAISAL SERVICES Flle No. APPRAISAL OF LOCATED AT: 2463 Ritner Highway Carlisle, PA 17015-9378 CLIENT: Irwin 8 McKnight 60 West Pomfret Street Carlisle, PA 17013 AS OF: February 3, 2010 BY: Stan A. Skowronek PA Certified Residential Real Estate Appraiser S. W. BARRETT REAL ESTATE AND APPRAISAL SERVICES rue No. 02/22/2010 Irwin 8 McKnight 60 West Pomfret Street Carlisle, PA 17013 File Number: 10-0026 In accordance with your request, I have appraised the real property at: 2463 Ritner Highway Carlisle, PA 17015-9378 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of February 3, 2010 is: $170,000 One Hundred Seventy Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted Stan A. Skowronek PA Certified Residential Real Estate Appraiser Summary ,- Residential Appraisal Report File No. 10-0026 The purpose of this appraisal report is ro provide the client with a credible opinion of the defined value of the subject property, groen the intended use of the appraisal. Client Name/Intended User Irwin & McKni ht E-mail N/A • Client Address 60 West Pomfret Street ci Carlisle state PA zi 17013 Additional Intended Users The Intended User of this a sisal re ort is the Client. No additional intended Users are ermitted without . the ermission of the a raisers . Intended use The Intended Use is to evaluate the roe that is the sub'ect of this a sisal to rovide the Client with an accurate and ade uatel su Doted o inion of value. Pro a Address 2463 Ritner Hi hwa ci Carlisle state PA zi 17015-9378 owner of Public Record Witmer Max E. 8~ Helen M. coun Cumberland Le al Descri lion Deed Book Q33 a e 418 '~ Assessor's Parcel # 46-09-0523-015 Tax Year 08109 R.E. Taxes S 2 920.00 Nei hborhood Name West Pennsboro Townshi Ma Reference 09-0523 Census Tract 0128.00 Pro a Ri hls A raised X Fee Sim le Leasehold Other describe M research did X did not reveal an rior sales or transfers of the sub' t ro a for the three ears rior to the effective date of this a sisal. Prior Sale/Transfer: Date 10/2811988 Price 29 000 Sources Courthouse Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) No prior transfers of the subject within the past 36 months nor were there an rior transfers of the tom ambles within 12 months of their sale date. Offerings, options and conUaCts as of the effective date of the appraisal NIA NeighborhoodCharacterisUcs One-UnitHousing.Trentls One-Unit Housing Presentl.andUse% Location Urban X Suburban Rural Pro a Values Increasin X Stable Declinin PRICE AGE One-Unit 40 % Built-U Over 75% X 25-75% Under 25% DemandlSu Shorts e X In Balance Over Su S 000 s 2-4 Unit 0 % Growth Ra id X Stable Slow Marketin Time Under 3 mths X 3-6 mths Over 6 mihs 140 Low New MuIG-Farm 0 % Neighborhood Boundaries The sub'ect is bounded on the north b Enola Rd on the east b 250 Hi h 100 Commercial 0 % • Limekiln Rd on the south b Ritner H and on the west b Grahams Woods Rd. 175 Pred. 30 other Vac 60 % Neighborhood Description The subiect is located in an area of mixed residential and agricultural use, which is common to Western ~~ Cumberland Coun It is within reasonable drivin distance to ammenities such as schools sho in and em to ment. Market Conditions (including support for the above conclusions) See Attached Addendum Dimensions 290.75x150 Area 1 Acre mll Sha a Rectan ular view O en county,( S ecific Zonin Classification R Zonin Descri bon Rural Residential Zonin Com liance X L al Le al Nonconformin Grandfathered Use No Zonin Ille al describe Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? X Yes No If No, describe. Utilities Public Other describe Public Other describe Off-sitelm rovements-T a Public Private Electric' X 200 Am water X Well sweet Macadam ;X Gas Sanita Sewer X Se tic Alle None sire Comments Private water and sanitary systems are common to the area and have no adverse affect upon marketabili GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIPTION materials INTERIOR raterials Units X One One w/ACC. unit Concrete Slab Crawl S ace Foundation Walls COnC BIk/AV Floors Cr tNin I/AV # of Stories 1 X Full Basement Partial Basement Exterior Walls BrICk/Av Walls D all/Av T e X Det Alt S-DetlEnd Unft Basement Area 1704 , ft Roof Surface Com OSh Ie/Av TrimlFinish WOOd/Av X Existin Pro osed Under ConsL Basement Finish 0 % cutters & Downs outs Aluminum/Av Bath Floor Vin 11Av Desi n S le 1 Sto X Outside En /Exit Sum Pum Window T e Wood Frame/Av Bath Wainscot D all/Av Year Built 1995 Srorm sash/Insulated Y@S/AV Car Stora a Norie Effective A e rs 5-10 Screens Yes/Av X Drivewa # of Cars 3 Attic None Heatin FWA HW X Radiant Amenities WoodSrove s # Drivewa surface Macadam Dro Stair Stairs Other Fuel Elect Fire laces # Fence X tiara e # of Cars 3 Floor X Scuttle Coolin Central Air Conditionin X PatiolDeck X Porch Car ort # of Cars Finished Heated Individual Other Pool Other X AtL X DeL Built-in A liances X Refri eraror X Ran a/Oven Dishwasher Dis oral Microwave WasherlD er Other describe ~ Finished area above rade contains: 6 Rooms 3 Bedrooms 1 Bath s 1 704 S uare Feet of Gross Livin Area Above Grade Additional Features Front covered porch. Rear patio. One car attached garage with a two car detached metal garage with store e area to the rear. Comments on the Improvements Improvements are in average condition with no physical or functional inadequacies noted ~par~ ......~.. ~ ~ . _~ -... ~..~-aw„. ,,,~,~,,,,•,,,r,r„y,,,••~wr~won~.~umsmmiauuemisxmca.inc, airignaHeurvea. Page l Ot 2 (gPAR"') General Purpose Appraisal Report ]712005 GPAR1006 OS Oa11200e pencral~~~-pu:r.:iPpr;,r;;,lry~i,rt - ADDENDUM Client: Irwin ~ McKnight File No.: 10-0026 _ Property Address: 2463 Ritner Highway Case No City: Carlisle State: PA Zip: 17015 Neighborhood Market Conditions List/Sale ratio approximately 95°~. I have considered relevant competitive listings and/or contract offerings in the performance of this appraisal and in the trending information reported in this section. If a trend is indicated, I have attached an addendum providing relevant competitive listing/contractoffenng data. Local multi-list data indicates stable market in the past calendar year with no appreciation in the subjects market area, with an average marketing time of 90-180 days. Economic trends and lending rates have remained favorable. Sales concessions are occuring more frequently; however, there is no known prevelance of unusual seller financing concessions or buydowns. There are new homes under construction in surrounding developements, as well as resales available in the neighborhood. ~I Haaenaum rage i of i Summary ,~ Residential Appraisal Report File No. 10-0026 FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 2463 Ritner Highway Address Carlisle 17015 180 Kerrsville Road Carlisle 17015 145 Limekiln Road Carlisle 17015 593 Grahams Woods Road Carlisle 17015 Proxim to subject 2.21 miles NW 1.60 miles N 5.59 miles NNW sale Price $ NIA $ 177 000 $ 175 000 $ 173 000 Sale PricelGross Liv. Area $ 0.00 . n $ 131.70 . ft $ 120.19 . tt s 97.80 . n. oatasources CPMLS CPMLS 10176955 CPMLS 10176710 CPMLS 10180458' verification sources Courthouse Courthouse Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION .(- sA ustRlera DESCRIPTION +(•)SAduStmerN DESCRIPTION +(•)EAdjustrnert sale or Financing Concessions N/A None, FHA DOM 107 $8,000 CI. Csts FHA DOM 20 $8,300 CI. Csts FHA DOM 52 Date of salefTime N/A 09/11/2009 04126/2009 08/25/2009 Location Suburban Suburban Suburban Suburban LeaseholdlFee Sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le site 1 Ac/Av 1.03 Ac/Av 1.46 AclAv -3 450 2 Ac/Av -7 500 View O en coon Residential Residential O n count Desi n s le 1 Sto 1 Sto 1 Sto 1 Sto ual' of Construction Avera a Avera a Avera a Avers e ~ Actual A e 15 Years 21 Years 36 Years 25 Years condition Avera a Av /Good -5% -8 850 Avera a Avera e - Above Grade Tow edrms sorts raw edrRls seas Taal gams. Baths row a emus • Room Count 6 3 1 6 3 2 -4 000 7 3 1.5 -2 000 6 3 2 -4 000 Gross Livin Area 20.00 1 704 . n 1 344 s . n 7 200 1 456 s . ft 4 960 1 769 , tt -1 300 Basement&Finished ~ Rooms Below Grade Full Bsmt Unfinished Crawl Space 5,000 Full Bsmt Unfinished Full Bsmt Unfinished Functional Utili Avera a Avera a Avera a Avera e - Heatin ICoolin EBB/None EBB/CA -4 000 HP/CA -4 000 HWBB/None Ener Efficient Items T ical T ical T ical T ical tiara elCar ort 1 CarAtG/2CDtG 2 Car tiara e 5 000 2CAtG/1CDetG 1CAtG/1CDetG 5 000 PorchlPatio/Deck PorchlPatio Porches -1 000 PorchlDeck/Pto -2 000 Porch 2 000 None None None None Net Ad"ustment otal + X - S 650 + X - $ 6 490 + X - $ 5 800 Adjusted Sale Price Net Adj. -0.4% Net Adj. -3.7% Net Adj. -3.4% otcom arables GrossAd'. 19.8% S 176 350 GrossAd~. 9.4% $ 168 510 GrossAd'. 11.4% $ 167 200 summa of Sales Com orison A roach O inion of value ran a is $167 000 to $176 000. Su lus acres a ad'ustment is made at $7 500 er acre. No ad-ustments for closin costs since the sold at or below list rice. Lack of suitable com arables within the sub'ects immediate vicini re wired an ex ended search area. These are the best sales com arables known to be available. COST APPROACH TO VALUE Site Value Comments A review of vacant land sales within the sub-ects market revealed one suitable sale of 1.13 acres at a rice of $31 298. O inion of value ran a for the sub'ect site - $30 000. ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ........................................ _ $ 30 000 Source of cost data Dwellin S . Ft (~ $ ............ _ $ 0 .• ual" ratio from cost service Effective date of cost data S . FL @ S ............ _ $ 0 Comments on Cost A roach rocs livin area calculations, de reciation, etc. - Cost A roach deemed a oor indicator of value. Estimated tiara elCar ort s . Ft (~ $ ............ _ $ 0 • Remainin Economic Life - 40-45 ears. Total Estimate of Cost-New ............ = S 0 Less Ph sical Functional External De reciation = g 0 De reciated Cost of Im rovementS ................................ _ $ 0 "As-is" Value of Site Im rovements ................................ _ $ INDICATED VALUE BY COST APPROACH ...................... _ $ N/A INCOME APPROACH TO VALUE Estimated Month Market Rent 3 N/A X Gross Rent MuIU tier N/A = S N/A Indicated Value b Income A roach • Summary of Income Approach (including support for market rent and GRM) N/A Indicated Value b Sales Com orison A roach S 170 000 CostA roach rf develo ed S NIA Income A roach if develo ed S N/A The Market Data Anal is su orts m o inion of value for the sub'ect. The Cost A roach was not deemed an a ro riate indicator of value and therefore was not included herein. The Income A roach was also deemed ins ro riate for this • anal is. This appraisal is made X "as is," subject to completion per plans and specfications 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 ^ subject to the followings • The roe has been a raised in current condition. This is for the clients use onl . • Based on the scope of work, assumptions, limiting conditions and appraiser's certification, my (our) opinion of the defined value of the real property that is the subject of this report is S 170,000 as of 02/03/2010 , which is the effective date of this appraislal. nw penrral purpose . ppr;u~;;rl report "mry nu wnnuc, ow.rav.o,c, Pape z of z r sus roan l,opyrrpm v tw>[wu qU U1V190r10f ISO OB11LS 5lM[lS, InG, NI Rp116 RPSINM. (pPARTM) Gereral Purpose Appraisal Report 111z0p6 S.W. Barrett Real Estate 8 Appraisal Services GPARIOW asaerr2ooa File No. 10-0026 Scope of Work, Assumptions and Limiting Conditions Scope of work is defined in the Uniform Standards of Professional Appraisal Practice as " the type and extent of research and anatyses in an assignment" In short, scope of work is simply what the appraiser did and did not do during the course of the assignment tt includes, but is not limited to: the extenttowhich the property is identified and inspected, the type and extent of data researched, the type and extent of anatyses applied to arrive at opinions or conclusions. The scope of this appraisal and ensuing discussion in this reportare specific tothe needs of the client, other identified intended users and to the intended use of the report. This reportwas prepared for the sole and exclusive use of the clientand other identified intended users for the identified intended use and its use by any other parties is prohibited. The appraiser is not responsible for unauthorized use of the report The appraiser's certification appearing in this appraisal report is subject to the following conditions and in such other specific conditions as are setforth by the appraiser in the report All extraordinary assumptions and hypothetical conditions are stated in the report and might have affected the assignment results. 1. The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or title thereto, nor does the appraiser render any opinion as to the title, which is assumed to be good and marketable. The property is appraised as though under responsible ownership. 2. Any sketch in this report may show approximate dimensions and is included only to assist the reader in visualizing the property. The appraiser has made no survey of the prrlperry. 3. The appraiser is not required to give testimony or appear in court because of having made the appraisal with reference to the property in question, unless arrangements hav(a been previously made thereto. 4. Neither all, nor any part of the content of this report, copy or other media thereof (including conclusions as to the property value, the identity of the appraiser, professional designations, or the firm with which the appraiser is connected), shall be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be conveyed by anyone to the public through advertising, public relations, news, sales, or other media, without the written consent of the appraiser. 5. The appraiser will not disclose the contents of this appraisal report unless required by applicable law ar as specfied in the Un'rform Standards of Professional Appraisal Practice. 6. Information, estimates, and opinions furnished to the appraiser, and contained in the report, were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy of such items furnished to the appraiser is assumed by the appraiser. 7. The appraiser assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes no responsibility for such conditions, or for engineering ar testing, which might be required to discover such factors. This appraisal is not an environmental assessment of the pr~gperry and should not be considered as such. 8. The appraiser specializes in the valuation of real property and is not a home inspector, building contractor, structural engineer, or similar expert, unless otherwise noted. The appraiser did not conduct the intensive type of field observations of the kind intended to seek and discover properly defects. The viewing of the property and any improvements is for purposes of developing an opinion of the defined value of the property, given the intended use of this assignment Statements regarding condition are based on surface observations only. The appraiser claims no special expertise regarding issues including, but not limited to: foundation seWement, basement moisture problems, wood destroying (or other) insects, pest infestation, radon gas, lead based paint, mold or environmental issues. Unless othewise indicated, mechanical systems were not activated or tested. This appraisal report should not be used to disclose the condition of the property as it relates to the presence/absence of defects. The client is invited and encouraged to employ qualfied experts to inspect and address areas of concern, tf negative conditions are discovered, the opinion of value may be affected. Unless otherwise noted, the appraiser assumes the components that constitute the subject property improvement(s) are tundamentalty sound arrd in working order. Any viewing of the property by the appraiser was limited to readily observable areas. Unless otherwise noted, attics and crawl space areas were not accessed. The appraiser did not move furniture, floor coverings or other items that may restrict the viewing of the property. 9. Appraisals involving hypothetical conditions related to completion of new construction, repairs or alteration are based on the assumption that such completion, alteration or repairs will be competently performed. 10. Unless the intended use of this appraisal specifically includes issues of property insurance coverage, this appraisal should not be used for such purposes. Reproduction or Replacement cost figures used in the cost approach are for valuation purposes only, given the intended use of the assignment The Definition of Value used in this assignment is unlikely to be consistent with the definition of Insurable Value for property insurance coverage/use. 11. The ACI General Purpose Appraisal Report (GPARTM') is not intended for use in transactions that require a Fannie Mae 10041Freddie Mac 70 fonm, also known as the Uniform Residential Appraisal Report (URAR). Additional Comments Related To Scope Of Work, Assumptions and Limiting Conditions None ~~~l,',,, P,adutt0 asap Ad sMrw,e, 800.231.8727 Mnvw.adweb.mm TMs larm CopydgM 02005-200! AG OMSian x1150 Cldms Semces, inc, Ap Ri8b6 Reserved. qF • •" ~ (gPAli ") (i8nM87 PIlp0.5a Apf)121521 ROpOR 1712005 GPARUM_OS OE112008 general purposeoppraisalreport File No. 10-0026 Appraiser's Certification The appraiser(s) certifies that, to the best of the appraiser's knowledge and belief: 1. The statements of fact contained in this report are true and correct 2. The reported anayses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are the appraiser's personal, impartial, and unbiasr~d professional analyses, opinions, and conclusions. 3. Unless otherwise stated, the appraiser has no present or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties involved. 4. The appraiser has no bias with respect to the property that is the subject of this report or to the parries involved widt this assignment 5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. The appraiser's compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. The appraiser's anayses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Flractice. 8. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subject of this report 9. Unless noted below, no one provided significant real property appraisal assistance to the appraiser signing this certification. Signficant real property appraisal assistance provided by: Additional Certifications: None Definition of Value: X^ Market Value ^ Other Value: Source of Definition: USPAP The most probable price in terms of money which a property should bring in competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the priice is not affected by undue stimulus. ADDRESS OF THE PROPERTY APPRAISED: 2463 Ritner Highway Carlisle, PA 17015 EFFECTNE DATE OF THE APPRAISAL: February 3, 2010 APPRAISED VALUE OF THE SUBJECT PROPERTY $ 172,000 APPRAISER Signature: `.~'r„~ ~ , ~; r SUPERVISORY APPRAISER ~`~ Signature: ~ ~~_ _ Name: Steven W. Barrett, SRPA, SRA, ASA state Certification # GA000298L or license # RB026921 A _ state: PA _ Expiration Date of Certification or License: June 30, 2011 _ Date of signature: 02/2212010 Date of Property Viewing: NIA _ Degree of property viewing: ^ Interior and Exterior ^ Exterior Onry X^ Did not personally view Name: Stan A. Skowronek State Certification # RL-00157Z-L or License # or Other (describe): State #: state: PA Expiration Date of Certification or License: June 30, 2011 Date of Signature and Report 02/22/2010 Date of Property Viewing: 0210312010 Degree of property viewing: X^ Interior and Exterior ^ Exterior Only ^ Did not personally view ~Tl iTi~~ a3~ ACI solnvue Pare 71ds lOrm CApyrlght 02005-2008 Ad Divition M ISO ddms Services, Inc., AN RlBhls Reserved. f~AAG~Y\ r wnl o,.men enrre~c-~~ ou„r,n tanme Doncrupvseoppraisalrepor[ S.W. Barrett Real Estate ~ Appraisal Services GPARU81 OS 08112008 ` FLOORPLAN Client: Irwin & McKnight File No.: 10-0026 Property Address: 2463 Ritner Highway Case No.: Ci :Carlisle State: PA Zi :17015 Sketch by Apex IV WindowsTM' AREA CALCULATIONS SUMMARY Code Description Size Totals Gi•ni First Floor 1704.00 1704.00 P/P Covered Porch 144.00 Patio 84.00 228.00 GAR One Car Garage 364.00 364.00 I I I i I TAL LIVABLE __ ounded) I i 4 i 1 { f 1704 LIVING AREA BREAKDOWN t Breakdown Subtotals First Floor ~. 24.0 x 32.0 768.00 26.0 x 36.0 93',6.00 L' ~' 1' a i f.~ ~?I iJ F,~ ~~ Areas Total (rounded) __t , ~...•.,w...,,,,~ . ......... . ...... e,{ ~:1 r r' I: 1704 . ... . ~ ... SUBJECT PROPERTY PHOTO ADDENDUM Client: liwin & McKnight File No ~ 10-0026 Property Address: 2463 Ritner Highway Case No Ci :Carlisle State: PA Zi :17015-93713 FRONT VIEW OF SUBJECT PROPERTY Appraised Date: February 3, 2iD10 Appraised Value: $170,000 REAR VIEW OF SUBJECT PROPERTY STREET SCENE Client: Irwin 8 McKnight File No ' 10 0026 Property Address. 2463 Ratner Highway Case No ' _ Ci :Carlisle State: PA Zi :17015-937H COMPARABLE PROPERTY PHOTO ADDENDUM Client: Irwin & McKnight File No.: 10-0026 Property Address: 2463 Ritner Highway Case No.: Ci :Carlisle State: PA Zi :17015-9378 ~~~' i ~. .a. ~ ~ ~ .~_ . i) ~a ~.. .~ ~ ~ _ ~ ~ .. y ~ 1~ .: _, - , ~~ COMPARABLE SALE #1 180 Kerrsville Road Carlisle 17015 Sale Date: 09/11/2009 Sale Price: $177,000 COMPARABLE SALE #2 145 Limekiln Road Carlisle 17015 Sale Date: 04/26/2009 Sale Price: $175,000 COMPARABLE SALE #3 593 Grahams Woods Road Carlisle 17015 Sale Date: 08!25/2009 Sale Price: $173,000 LOCATION MAP Client: Irwin 8 McKni ht File No.: 10-0026 i Pro a Address: 2463 Ritner Hi hwa Case No.: e*~ro• ue Zio' 17015 .r a /~ Neitltel Tfattsameetea FI4od Ftazard CergGcaGCn (TFHC) nor ACI make any representatloas ar wsrremies to afry party concerning the con]ent, accuracy or completeness ailh~ flood report, including any warranty of merchantabtl(ry or tttness for a psfUOUtar purpose, Netlher TFHC nor ACI nor the seller of this flood report steal! have any liability fo any thFd party for any use ar rrdauee of this flood report Client: Irwin & McKnight File No.: 10-0026 Property Address: 2463 Ritner Highway Case No.: Ci :Carlisle State: PA Zi :17015-9378 }o ~. .. SEQ. ~ '.: ~ .. _ : : .: .. ~ -.: ~- _ _ .. _ - f3~' Flaad Infotrmadan Community. 421590 - WEST PETINSBORO, TOWNSHIP OF Property is not in a FEhAA spedal flood hazard area- Map Number. 4215900220E Map Qate: 20090316 PaneL• 0220E FIPS: 42041 Zane: X ~'~'`***** QUALIFICATIONS *'"******* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. 1. The subject is located in a rural area and is less than 25% built-up. 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. 4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. 5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. 6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _x_7. The subject property is serviced by private well and/or septic systems which is common for the area. _x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. 9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that individual rating. All comparables used are the best available. _15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All comparables used are the best available. _x_16. One or more comparable sales are older than six(li) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables used are the best available. _x_17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same marketing area. All comparables used are the best available. _18. The electrical system was not connected during inspection. ,_19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing Plumbing Electrical Heating certification(s) is/are suggested. _22. Inground swimming pool ,out buildings are included ,not included according to lender:a guidelines. _23. According to lenders guidelines a maximum of acres were considered for this valuation. Remaining acreage was given no value. .' File No. 10-0026 ********* QUALIFICATIONS ****''**** _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. x 26. Last recorded deed transfer: Date_10/2817988 .Consideration: $_29,000 _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seller is paying part or all of closing costs. x_29. All comparable sales are verified closed sales. _x 30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. ****'"*"** QUALIFICATIONS ********* Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to comply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates. The law also permits us to share this information with companies that perFonn marketing. When we share nonpublic information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumedcustomer information for any other purpose nor do we permit third parties to vent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, land/or Steven W. Barrett, SRPA, SRA, ASA have completed the requirements under the continuing education program of the Appraisal Institute and the American Society of Appraisers. • s Q NI~rTSank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 j i:a its , ;,~ yF-' ~~ ~ 1 s:~~Vi111V ~: v;cKl~~iG~+-~i AW ~l~rf ~;~, Phone (888)502-4349 Fax (302) 934-2955 March 11, 2010 Irwin & McKnight West Pomfret Professional Building 60 west Pomfret Street Carlisle, PA 17013-3222 Re: Estate of: Helen M Witmer Social Security: 168-26-5304 Date of Death: February 04, 2010 Dear Sir or Madam: Per your inquiry, 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 Savings Account 15004201694278 Helen M Witmer 04/19/00 $16541.21 Account Number Ownership (Names o, f) Opening Date Balance on Date of Death Accrued Interest Total $ 0.36 $16541.57 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 account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc.,, please contact Our High Street Carlisle branch, l West High Street, Carlisle, PA 17013 Call #717-240~~4536. Sinter y, !~~-~ No ssa Sears Adjustment Services r 77' East King Street SF~ippensburg, PA 17257 March 10, 2010 Irwin & McKnight, P.C. Law Offices West Pomfret Professional Building 60 West Pomfret St. Carlisle, PA 17013 3222 Attention: Roger B Irwin Shirley Wescott 'a ~~,'~~''~~~ ~t ~' ~~' Orrstown Bank PO Box 250 ~y~~~ ~ ~: r'~~`~r Shippensburg, Pa 17257 Phone 717.530.2515 ~~~V+JIi~~ z~= iVicitiVl~~; i!. t~~ ! .~(( /l;~ L~ Re: Estate of: Helen M Witmer Date of Death: February 4, 2010 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE TOLL O WING A CCO LINTS WITH ORRSTO WN BANK.• CHECKING A CCO LINT Account # Title of Account Date opened Principal Accrued Interest DOD l3al YTD Int. 106002634 Helen M Witmer 6/10/02 12939.44 .53 $1293!x.97 $1.62 CERTIFICATE OF DEPOSIT Account # Title of Account Date opened Principal Accrued Interest DOD Bal YTD Int. 5060069903 Helen M Witmer 6/10/02 17739.24 15.16 $17754.40 $36.15 Account # Title of Account Date Opened Principal Accrued Interest DOD Bal YTD Int. 5060069956 Helen M Witmer 7/2/02 14352.60 1.21 $14353.81 $73.58 Account # Title of Account Date opened Principal Accrued Interest DOD Bal YTD Int. 4000023082 Helen M Witmer 1/28/08 20000.00 2.47 $20002.47 24.85 David L Witmer y ~,. C 1 O a • ~ Account # Title of Account 4000024079 Helen M Witmer Thomas E Witmer Account # Title of Account 4000024955 Helen M Witmer Michael W Witmer Account # Title of Account 4000025707 Helen M Witmer Patricia Harner Best reg , Shirley Wescott Receptionist • Date opened Principal 3/14/08 20000.00 Date opened Principal 4/8/08 20000.00 Date opened Principal 5/7/08 20000.00 Accrued Interest DOD Bal YTD Int 6.58 $200C-6.58 19.72 Accrued Interest DOD Bal YTD Int 10.69 $20010.69 28.77 Accrued Interest DOD Bal YTD Int 11.10 $20011.10 27.54 ~ , .~ .' COUNZY NATIONAL BANK March 10, 2010 Irwin & McKnight PC Attn: Roger B Irwin 60 W Pomfret St Carlisle PA 17013 RE: Estate of Helen M Witmer Dear Mr. McKnight: The following information is being provided as per your request: ,, . ~~~~~~~~~,~~~~L -a ~ 3 f ~i~VUli\i ~ IUICKi~ll~i~l~~ _i~'hE OF~l~;~[ Acct. Type Account No. Account Accrued Ownership Date Principal on Interest to Opened D.O.D. D.O.D. Certificate of 3990723 $33,718.76 $17.17 Individual 11/16/99 Deposit Certificate of 330739 $34,684.81 $13.68 Individual 12/15/99 Deposit Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at (717)339-512.2. Sincerely, '~ ~ r ~ t .~l I ~ ' Barbara J ~Var f er Adams Cou National Bank Deposit Services Representative II PO Box 3129, GETTYSBURG, PA 17325 ~ PHONe 717.334.3161 I ro~~ Faee 888.334.2262 I www.acnb.com _ ,~ A .. b ~ i~~~ , /~~« 7a~ w~ ~z a~3- ~~ ~l~z~ L°~~~~ ~~ ~~ /~ ~~~ ~ ~~ o~ - ,~ ~d ~ / ~ ~~ ~~ ~ ~ ors J ~ ~~ ~G ~ ~P ~ 6~2 ~ ~~ ~ 7~u~,~~E~j~~~ /o ~ ~ . ~~ uioa~~l~~~c~~- ~ ~ Ge N l~~~~~,~ -Z° t' ~r~~~ ~~~~.,~~ Cow- ~~l~s ~~~~ /~,.~~~ ~~~~ ~~~ ~~~~ ~6 ~ ~~ ~ . ~N~.~ ~~ ,~ 3~~~~~~~-~ ~a~ ~ ~ ~ ~~~v~s~ ~ ~5~ ~3 ,~~• v 7 ~~'~~~~ ~ ~~ ~~~ ~~~~~~ ~~~~, IG~-J ~`~~cv ~~- c+/ ~a~`~ ~ `~' ~~ ~~~BT~ ~~~~~ ~ r .~- ~ y C ~~ r 09 ~ ~~~ ~~~~- ~~r r3 ~D ~ ~`c~ is ~~~~ ~.~~.~ ~~ ~- °-~~ ~ ~ (.gs is j a ~~- 559°00 + ~- 42300+ ~- ___--1 ~ 695 ~ 00 + 2 9 677 ~: o~~ o ~ .~ 1 .. ~. ~~~ ~~ ~ ~ C~~~' / ~~3~Q~~ ~~t~ ~~~~ '~ /~ ~ ~~ ~~ ~d /a ~~Z ~b /o /~ ~~~ ~ Western & Southern Life A member of Western & Southern Financial Group IRWIN AND MCKNIGHT 60 WEST POMFRET ST CARLISLE, PA 17013 Dear Sir or Madam: Annuity Operations PO Box 2918 Cincinnati, OH 45201-2918 toll free 800.926.1702 fax 513.629.1799 March 19, :?010 Thank you for your request for information on the annuity contract. I hopE: the following contract information is helpful to you. Annuitant: HELEN WITMER Owner: HELEN WITMER Western-Southern Life Assurance Company Contract Number: W0020683301 Contract Date: 7-28-2002 Date of Death Value February 4, 2010: $23,517.90 If you have any questions, please call our Annuity Operations Department at 1-800-926-1702. A representative will be happy to help you. Sincerely, ~~ ,~ ;%, fry Megan Howell Annuity Operations Department DC0331-0810 Western-Southern Life Assurance Company r Western & Southern Life A member of Western & Southern Financial Group IRWIN AND MCKNIGHT 60 WEST POMFRET ST CARLISLE PA 17013 Dear Sir Or Madam: Annuity Operations PO Box 2918 Cincinnati, OH 45201-2918 atoll free 800.926.1702 fax 513.629.1799 March 19, 20.10 Thank you for your request for information on the annuity contract. I hope the following contract information is helpful to you. Annuitant: HELEN WITMER Owner: HELEN WITMER Western-Southern Life Assurance Company Contract Number: W0020570185 Contract Date: 4-19-2000 Date of Death as of February 4, 2010: $39,622.73 If you have any questions, please call our Annuity Operations Department at 1-800-926-1702. A representative will be happy to help you. S,,i~cerely, j J `~//'/~' /~ / L' / /'~ Megan Howell Annuity Operations Department DC0331-0810 Western-Southern Life Assurance Company .~ FUNERAL HOME SY CREMATORY, INC. 219 North Hanover Street Carlisle, Pennsylvania 17013 717.243.4511 toll free 1.86b.451.4511 fax 717.243.3723 www.hoffmanroth.com info@hoffmanroth.com March 1 £~, 2010 David Witmer 150 Quigley Road Newburg, PA 17240 Statement of Funeral Expenses for: Helen M. Witmer Date of Death: February 4, 2010 ~ ~ Account Id: 15852-34 PACKAGE: Traditional Funeral Service TRADITIONAL FUNERAL SERVICE PACKAGE $ 4,350.00 Sub Total: $ 4,350.00 MERCHANDISE: Casket: Whitmire 11 $ 2,370.00 Sub Total: $ 2,370.00 TOTAL FUNERAL HOME CHARGES: $ ~-,720.00 CASH ADVANCES: 10 Certified Death Certificates at $ 6.00 each $ 60.00 Newspaper Notice -Sentinel Flowers $ $ 129.78 221.49 Hairdresser ~ $ 40.00 5 Additional Death Certificates $ 30.00 Sub Total: $ 481.27 Total Funeral Expense: $ 7,201.27 Payments made: Total Balance Due: $ 7x201.27 ----------------------------------------------------------------------------------------------------------------------------------------------------- Please return this portion with your Remittance Amount Enclosed Helen M. Witmer Service ID #: 15852-34 SERVING OUR COMMUNITY SINCE 1 907