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HomeMy WebLinkAbout07-20-10' 1505610140 REV-1500 ~` ~°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO Box 280601 INHERITANCE TAX RETURN 2 1 1 0 0 3 8? Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death tueADDYYYY Date of Birth MMDDYYYY 1 7 4 0 5 3 5 4? 0 4 0 5 2 0 1 0 0 1 2 4 1 9 2 0 Decedent's Last Name Suffix Decedent's First Name MI L A Y N E L S O N H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Return (date of death prior to 12-13-82} 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) 0 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) CORRESPON[?ENT -THIS SECTION ~lST BE CEIMPt.ETED. ALL GORRESPO!!©ENCE A[?1D CONFIDENTIAL TAX ~tFt7RMATIUN SIIUULD BE DIKED I to I v: ~~ Daytime Telephone Number h..,a r~ __,r W I L L I A M A- D U N C A N ? 1 7 ~~ 9 7~7 8-~fl ~~-~ REGISTE>g.~~..lis USE~i~ILY ~: , , t ~.~ ~ ~-,~ ;~.,~ r ,~ i -, t ~~ r. ..~ First line of address ~ -~ C''~ ~ ~e 1 I R V I N E R O W `~`,~ ~ ~~ ~: a~~ Second line of address ~}T ``~ ~ City or Post Office C A R L I S L E State ZIP Code L -DATE FILED P A 1 7 0 1 3 CornespondenYs e-mail address: B I L L D U N C A N a P A• N E T 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 complete. Declaration of preparer other than the persona{ representative is based on ail information of which preparer has any knowledge. SIGNATURE F PERSOI~RESPONS~~E FOR FILING RETURN ~ ~DAT~E 549 N- BEDFORD STREET CARLISLE ~~l' ~ PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE (DATE ADDRESS PLEASE. USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 ~ ~ J 1505610240 REV-1500 EX Decedent's Soaal Security Number Decedents Name: NELSON H• LAY 1 7 4 0 5 3 5 4 7 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 3 9 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ...................................... 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2 0 4 5 6 5. 9 6 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ S Billi t R epara ng e equested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 2 4 3 5 6 5. 9 6 9. Funeral Expenses and Administrative Costs (Schedule H) ................ .. 9. 9 8 7 6 . 5 0 10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 9 9 ( ) ... ........ 10. .. 1 2 0 1 . 5 2 11. Total Deductions (total Lines 9 and 10) ..................... ........ .. 11. 1 1 0 7 8 . 0 2 12. Net Value of Estate (Line 8 minus Line 11) .................. ........ .. 12. 2 3 2 4 8 ? . 9 4 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 3 2 4 8 7. 9 4 TAX CALCULATION -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 .0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 3 2 4 8 7. 9 4 16. 1 0 4 6 1. 9 6 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1 g, 0. 0 0 19. TAX DUE ............................................. ....... .. 19. 1 0 4 6 1• 9 6 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 REV-15o0 EX Page 3 File Nwnber Decedent's Complete Address: 21 10 0 3 8 7 DECEDENTS NAME NELSON H- LAY STREETADDRESS 159 N• EAST STREET CITY _ ~ STATE ZIP CARLISLE PA 17013 Tax Payments and Credits ~ • Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 9, 000.00 473.40 (1) Total Credits (A + B) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Ftll 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. (3) (4) (5) Make check payable to: REGISTER OF WILLS, AGENT 10, 461.96 9,473.40 0.00 988.56 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' ................................................................................................ ^ 0 d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 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~ieath bank account or security at his or her death? ......... ^ X^ 4. Did decedent own an indivi~al retirement account, annuity or otf>er non-probe 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 Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use ofthe surviving spouse is 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 21 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 0 percent 172 P.S. §9116(x)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal benefiaaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's sib~ngs is 12 percent [72 P.S. §9116(x)(1.3)]. A sibling is defined, uridE Section 9102, as ~ individual who has at least one parent in common with the deoeden#, whether by blood or adoption. REV-1502 EX+ (01-10) Pennsylvania SCHEDULE A DEPARTN~NT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HELSt?N H • LAY 21 10 0387 All real property maned solely or ~ 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 corm to buy or sell, both having rea~a~e a rr€~~~~ ,art the r elegy gar rt ¢~~~ Real property that is jointly-owned with right of survivorship must be disdo~sed on Sdhrdule F. Attadt a Dopy of the sr ~ the property has been sold. ITEM tndude a copy ~ the deed showing wt's interest if owned as tenant in VALUE AT DATE NUMBER ~ ~~ DESCRIPTION ].• 159 N- EAST STREET 39,000.00 CARLISLE, PA 17013 [SEE ATTACHES APPRAISAL] TOTAL (Also enter on Line 1, Rec~itulaation.) I t 3 9, 0 0 0. 0 0 REV-4508 EX + (6-98) COMMONWEALTH OF PENNSYLVANW INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDl~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER NELSON H• LAY 21 10 0387 Include the prooeeds of Ntigation and the date the proceeds were n3oeived by the estate. AM -oMn~ed with right of survivorsh~ must be disclosed on Schedule F. ITEM NU~ABER DESCRIPTION VALUE AT DATE OF DEATH ~. PROCEEDS FROM SOVEREIGN BANK ACCT• ~ 1671014995 38,939.96 [SEE DOD LETTER ATTACHED] 2• PROCEEDS FROM SOVEREIGN BANK ACCT• ~ 1675204356 59,723.29 [SEE DOD LETTER ATTACHED] 3• PROCEEDS FROM METRO BANK ACCTOUNT 399.82 [SEE DOD LETTER ATTACHED] 4• PROCEEDS FROM M8T BANK ACCT• ~ 617008 38,939.96 [SEE DOD LETTER ATTACHED] 5- PROCEEDS FROM M8T C•D- ~ 31003913121924 53,562.35 [SEE DOD LETTER ATTACHED] 6- 200? FORD EDGE SPORT UTILITY VEHICLE 4D 12,875•DD [SEE KELLEY BLUE BOOK VALUATION ATTACHED] 7• HOFFMAN-ROTH REFUND 100.00 8• ~CENTURYLINK REFUND I 25.58 TOTAL (Also enter on line 5, Recapitulation) I S ~ f14 , ~ 4, ~ _ 9 ~ REV-1.511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADt~IN1STRATIVE COSTS ESTATE OF FILE NUMBER NELSON H• LAY 21 10 038? DecederrCs debts must be reported on Schedule I. #TEM NUMBER DESCR#PTtON AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-RQTH FUNERAL NOME 1,121.37 2- SENTINEL - THANK YOU NOTICE 122.80 3• CLOTHING FOR FUNERAL 28.50 4• FUNERAL LUNCHEON 344.35 B. 1 ADMINISTRATIVE COSTS: Persort~ Representative Commissi~s: Name(s) of Personal Represer-lative(s) Sheet Address Year(s) Cornmissiort Paad: 2. AtlomeyFees: DUNCAN 8 HARTMAN, PC ?, 306.9? 3, Fam'ly Exerr~ion: (tf deoeder~Cs ad~ess is rat tl-e same as da+rr+ard's, attaci- exptanation.) Ctai<r~nt s~tAd~s ~;~ ~e zIP Relatia~sttip of C b Decedent 4. Probate Fees: REGISTER OF DILLS 385.59 5. t Fees: 6. Tax Retorn PreQarer Fees: 7. CUMBERLAND LAW JOURNAL - LEGAL NOTICE 75.00 8- THE SENTINEL - LEGAL AD 176.92 9• REGISTER OF WILLS - FILING FEE 15.00 10• HELD IN RESERVE 3QQ•OQ State ZiP I TOTA! (Also enh3r on Line 9, Rec~itul~ion) S 9 , 8 7 6.50 REV-1512 E)(+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER NELSON H• LAY 21 10 0387 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. BOROUGH OF CARLISLE - WATER & SEWER 65.94 2- CENTURYLINK - PHONE BILL 25.47 3- PPL - ELECTRIC BILL 16.98 4• UGI - GAS BILL 10?-00 5• PPL - ELECTRIC BILL 16.98 ~, 6• DIVERSIFIED APPRAISAL SERVICES - HOUSE APPRAISAL 325.00 7- PPL - ELECTRIC BILL 11.85 8• DELUXE CHECK FEE 21.75 9• UGI - GAS BILL 107.00 10• NCO FINANCIAL SYSTEMS, INC- - CARL- REG• MED• CTR• 250.00 11- MASLAND ASSOCIATES 8.86 12- UGI - GAS BILL 67.00 13• PPL - ELECTRIC BILL 6.33 14- PPL - ELECTRIC BILL 43.89 15- UGI - GAS BILL 127.47 TOTAL (Also enter on Line 10, Recapitulation) I S 1, 2 01 • 5 2 ff more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) Pennsylvania ~ SCHEDULE J DEPARTN~NT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: ESTATE OF: NELSO N H• LAY 21 10 0387 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 pnc~de ought spousal distributions and transfers under Sec. 91 6 (a) (1.2).] 1. NATHAN STONER - SPECIFIC BEQUEST Lineal 5,000.00 54? N• BEDFORD STREET CARLISLE, PA 17013 2. CASSANDRA BRISENO - SPECIFIC BEQUEST Lineal 5,000.00 130 E• NORTH STREET CARLISLE, PA 17013 3. BRYON MURPHY - SPECIFIC BEQUEST Lineal 5,000.00 1502 BRIDGE ST•, APT• B NEW CUMBERLAND, PA 17070 1. VIVIAN Y- STONER Lineal 549 N• BEDFORD ST- 50~ REMAINDER CARLISLE, PA 17013 SHARE 5- SHERYL A- MURPHY Lineal 4802 LANCER COURT, APT• D 50~ REMAINDER HARRISBURG, PA 17109 SHARE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS 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. s it mnra snap? is nParlr?n i isF± arinitinnai shar?ts of narwr of the same si~P ... ~ o _ ~ t NELSON H. LAY NELSON H. LAY, of 159 N. East Street, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon after my death as practically and conveniently may be done. SECOND. I direct that my remains be interred within my family's burial plot located in Westminister Cemetery side by side my beloved wife, Gladys Viola Lay. THIRD. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable for the purchase, erection and inscription of a suitable marker for my grave. FOURTH. I give and bequeath the sum of Five Thousand ($5,000.00) Dollars unto my grandchildren, Nathan Stoner, Cassandra Briseno, Zachery Murphy and Brian Murphy. FIFTH. I give, devise and bequeath any and all tangible personal property owned by me at the time of my death unto my children, Sheryl A. Murphy and Vivian Y. Stoner, in equal shares, per stirpes. SIXTH. I give, devise and bequeath any and all real estate owned by me at the time of my death, unto my children, Sheryl A. Murphy and Vivian Y. Stoner, in equal shares, per stirpes. SEVENTH. I give, devise and bequeath all the rest, residue and remainder of my estate unto my children, Sheryl A. Murphy and Vivian Y. Stoner, in equal shares, per stirpes. EIGHTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. NINTH. I hereby nominate, constitute and appoint my daughter, Vivian Y. Stoner as Executrix of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of Vivian Y. Stoner, I nominate, constitute and appoint my daughter, Sheryl A. Murphy as Executrix of this my Last Will and Testament. I hereby relieve my Executrix from the necessity of posting security in connection with her duties, as such, in any jurisdiction in which she may be called upon to act insofar as I am able by law to do so. In addition to the powers conferred by law, I authorize my Executrix, in her duties, as such, in any jurisdiction in which she may be called upon to act insofar as I am able by law to do so. In addition to the powers conferred by law, I authorize my Executrix, in her absolute discretion, to retain in the form received, and to sell either at public or private sale any real or personal property owned by me at the time of my death. TENTH. I have made, or may from time to time make, a written memorandum expressing my desire to give certain items of personal property to specific persons. I urge my Executrix and beneficiaries to respect these wishes. Such a memorandum, if made, shall be stored in conjunction with this Will. IN WITNESS WHEREOF, I have hereunto set my h d and seal to this, my Last Will and Testament, consistin of two t ewritten a es this ~ -- a,~da of March, 20 g yp P B ~ y ~~ ~. ~, ~~ ~- LS~N H. LAY Signed, sealed published and declared by the above named Testator Nelson H. Lay as and for his Last Will and Testament, in the presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. // ''7 ~/9 / ~~ s" ~( ~'~,, 1 i ~! COMMONWEALTH OF PENNSYL MANIA COUNTY OF CUMBERLAND ss I, Nelson H. Lay, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and. executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~..~ ~-~~ LS~N H. LAY , Sworn or affirmed to and acknowledged before , by Nelson H. Lay this ~~~. Y of March, 200 ~ t COUNTY OF CUMBERLAND NOTARIAL SEAL Cynthia L. Darr, Notary Public South Middleton Twp., Col.anty of Cumberland My Commis~ian F x~sr~:~ A4aq. 14, 2004 :SS. We, and the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Nelson H. Lay sign and execute the instrument as his Last Will; that he signed willingly and that he executed as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; and that to the best of our knowledge, the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. .r ~c~` :, ~ ~ ~ Sworn or affirmed to and subscribed before me by and witnesses, thi ~~day of March, ,..- Not Public _ _~,_...._ - --r1O ~ ,2{"7~,~..._c_,aL .._..~.._ i ~,y~(tii:i~] L. '~'1~ ~ J;7t.Uy r~i,1f.)~IC ti~~utt~ ~~if~ieton Two, r:,,;;~nCy ~~i ~~.~{ ~er1~~~n~ COMMONWEALTH OF PENNSYL MANIA APPRAISAL OF REAL PROPERTY LOCATED AT: 159 N. East Street Deed Book 13E Page 552 Carlisle, PA 17013 FOR: Estate of Nelson H. Lay As oF: April 5, 2010 BY: Susan B. Burkholder State Certified Residential Appraiser, RL-000659-L This appraisal was completed to establish value. Summary Format Form GAt - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE Diversrfied Appraisal Services RESIDENTIAL APPRAISAL SUMMARY REPORT ~uaNo.: 051710E Property Address: --159 N. East Street --_---------_-- -__ _~~~ Carlisle-_--_,----__ State_PA -_- --_ZiQCode: 17013.--. _ - . --_ Courrty_ Cumberland ___ _- -_` -----_ ----_le~al Desorption: _ Deed_Book_13E_Pa_g__e 552 ----------- _ __ _ Assessor's Parcel #: 02-21-0318-147 Tax Year. 2010 _ _ _ fl E Taxes S 928 72 Serial Assessments 3 n a Borrowers apphcacable) _ _ Ciur~t Ownar of Record Nelson H Ear--- - ---- Occupant: _ _~ Owner I _ ,' Tenant ; Vacant_ 1 ;Manufactured Hous_ in~ _ - Project TYE~ _ __. ~__ i l_Condomirrium _ ~ i-Coc~eraffve - ' -Other ~iescrit~---- ---- - ------ HOA: 3 --- -- !-i lei dear _[__; r monlh_ Market Area blame: Carlisle M Reference: 02-12-0318-147 Census Traci 120 ` The~urpose of this ap~xaisal is to de __ an 'nlon of: __ V Market Value has definetiij, or___ i ottrer type of value (describe~_ -_- - -- - -~-- -- -, --___ - This_re~ort reflects the followin~_ral~d rat Current, see comments): ! Current__~hthe_Ins~ec-tbn Date is the Effective Date) i?~ Retrosos~ective--- i I Prospective Ap~xoaches deveb~ed for this a~raisal_ ~ Sales Comparison Approach_ I ' Cost_ A - ch !!i_ krcarne Approach _~ Rec~ciNatlon Comments and Scc~e of Wes- -- ?ro~~ Ri~hts_Appraised- ___ ~ _f-ee Si_m Ike ; j Leasehold _ I l Leased Fee _ ;`'_Other_~describel- - ----------- __----- Intended Use: The intend use is to establish value for inheritance tax. ----- Intended User(sZ tbY Warne or typej_ __ Estate of_Nelson H l.ay--- ---- _ Chent: Estate of Nelson H. La~_______ Address: 159 N. East Street, Carlisle, PA 17013 iser: Susan B. Burkholder RL-000659-L Address: 35 E. H ' h Street Ste 101 Carlisle PA 17013 Location: ; ~ Urban Suburban ,Rural tittmt Wre-UNt Flowkp Present L.md the CRgngt Nt t.and Use Built up: i !Over 75% x 25-75% ! ; lJnder 25% P~9 PRICE AGE On e-Unit 60 % ~ Not Likey _ Growth rats: 'Rapid ~ Stable i _ i Sbw ~ Owner $(000) (yrs) 2-4 Uttlt --- -- 10 % ! !Likely * j 1 In Process Property values: I !Increasing x Stable f ; Destining ; ;Tenant 35 Low New Multi-l)nit -----15 % * To: _ Ikmand/supply: I Sfarlage ~ In Balance ~ Over Suppty ~ Vacant (0-5%) -- ---15 ~ 200 H h 250 Comm't - _ ____ ____ M time. ', Under 3 Mos. ~ 3-6 Mos. ; _) Over 6 Mos. [_ ~ Vacant > 5% 90 Pled 100 % Market Area Boutrdaries, Description, and Market Coriditlons (inchr~ng support for the above characteristics and trends): The :~ut~ nie~hborhood is bordered _ by Nigh Str+eet~ Hanover Street Elm Street and Spring Garden Street___ _ ____ _ __ ._ . --- _ - - L _ - --- ---- ~ _ -- -- - - -- --- - --_ - - -_ _- ----- - - _--- ------ -------__ Dimenskx-s: 20' X 37' Site Area: .02 acre Zoning Classification: Town Center Residential Description: Exis_ U'~g use is_permitted - Z ~` L (.' L aihered j ! (_ No Toni Are CC&Rs ? I I Yes j ,' No PG Unlaawn Have tfre documents been reviewed? (, ;Yes [ __, No Graeb Rerrt rf a icable S / Highest 8 Best Use as improved: x Present use, a I ;Other use (explain) _. - -_ --- __ -- Actual Use as of Effectve Date: Si le famil Use as _~1____~L- __ _-- - -- __- appraised in this report Sirr le fairies - _- l- -- _ _ _____ Summary Of Highest & Best Use: Continued_use as si~fami~dvvelli~ - ___--_----__ ~ __--_-__ ___--------_--i__--__-__-_-- Utllftles Public Other Provider/Description t)fF-stle Improvements Type Public Private Topography Level Electricity ' ~ _ _ _ -___-.____-_-__ Street Macadam-_-__-_ __-- ~ ! I Size T -cal for the area ~- Gas h ~ ~ _ _-- - _ ~ GxWGirtter Concrete .-__-_ _ __- L?4 1 I __-- --____--- - ---_ S hope Rectna~ular Water x ' ~ _ _--- - --- ___ Sidewalk Concrete ---- - - _ -- --- -- adeguate ~~ Appears ~ Sar>itary Sewer ~ ~ -- - __- - - --- __-_ - Street Lights Pole -----_ --- ~ i _ _- .- -- View Ave rage Storm Sewer ~ i None i ~ 1 _ ._ ----------_--- -- __.__ - Other site elements: _ ~ Insi~ Lot '- !Comer Lot 1 1 Cul de Sac ; I U Utllitles { _; Other describe ' _ FEMA S 'I Fkad Hazard Area ( j Yes _ ~ No FfMA Fkad Zone X FEMA M # 42O41CO233A FEMA M Date 3-16-09 Site Comments: The site_cons~red to be typical for an in-town bt__ The site was_QuWic-sidewalks_and curbing, - ____ __ _ ___ ___ _ ______ ____ __ _ _ "'' Getreraf DeaarErtlori # of Units 1 _ _.. ! I Acc.Unit - - Extrior DaeaipUoe PoundaUon Stone _-_-- ForxwleUori Siab None ___- Bsaerrrerit ~ None Area Sq. Ft. 352 ---__ --- HsrMy Type Gravi~ # of Stories 2 Exterior Walls Comteshingles Crawl Space None % Firristred 0 ____ - Fuel Gas T ~ : DeL ~ : Att ~(,' Semi art YPe Roof Surface Rubber/Shin_g_kes Basement Full _____`_ Ce~g Unfinished _ 'g (StYte) Semi-attaches! ____ _ Gutters 6 Dwnspts. Alum ____ _ Sump Pump i W~Is Unfi nished Cooling ` - ~ Existing , Proposed i ' tJnd.Cons. Window Type Dbhhing_____ __ Dampness I ! _ _ Floc Unfinished Central Actual Age (Yrs.) - - _ -- _ _-- StomVScreens Storm _ Settlement None Outside Errtry No tffFrer Effective A rs. tnfestatlon None Interior Deaxiptlon Appllanop Attlc,. ;None Amenltlee Car Storage I 'None Floors Ca Linoleum _ _-_rpet/_ - -_- R ' eingerator , Stairs Flreplace(s)# _~ ____.--- Waadstove(s)#_ Garage #afcars ( Tot.) Walls Plaster Range/Oven ; Drop Stan ; --- __-- Patio Attach. TriMFinish Wood _ _ Disposal ! Scuttle j{,' Deck Detach. Bath Floor Lrnoteum Bath Wainscot Pl t - - Distwsasher F H ' Doorway ' ' Porch Front - Blt.-In --- -. as er atV ood Floor Peirce Carport Doors Wood Microwave ! Heated ' -- -- Pool Driveway Washer ~ Flrushed ~ ~ Surtace Rr>istred area above rode contains: 5 Rooms 2 Bedrooms 1 Baths 800 oars feet of Gross Li ' Area Above Grade Additional features: Electric u sled in 1985. ... Describe the conditlori of the property (including physical, functkxral and external obsolescence): The interior of the home in considered to be in-fair condition_ _ _-..._-..-. ~ _ ' KE51 DENTIAL ~""'.~._ `~", ". ° ~~~." "N ~"°„~", ~ ~°"`"""~" ~.'"~""°'""°"""'~' ~".~°". "°"~°`~ a it RIOOE, NIC. r11USr DS ~ as CfEdlfBd. Farm GPRES2 -`TOTAL for VVxidows' appraise! software by a la mode, inc. -1-800-ALAMODE ~2~7 R ESIDENTIAL APPRAISAL SUMMARY REPORT Fll.llla: os1710L My research ; ;did ...did rat reveal any prior sales or transfers of the subject property fa the itrcee years prior to the effective date of this appraisal. Data Sources : Assessment records _ 1st Prig Subject Sale/Transfer _ Analysis of sale/ttartsfer history and/or arty cumerlt agreemertt of saki/lisdng: No current listir~ or cument a~n3ement of Date: ---- - sale ispendir ~-- --- -- -------------_-- --. _ _ - --- -- _ - Pnce: Title last.transferred on Deed-Book 13E Pale 552. _ ___-,_ SOWCe 5 : - 2nd Prior S Sale/Transfer --- Date: ___ _ _ _ __ -_. _ _ __ - -_-__ _ Price: _ _ - _ _ -- - Source s : - SALESCOMPARISONAPPROACH TOVALUE M ~ The Sales Com 'son ch was not de for this 'sal. FEATURE SUBJECT COMPARABLE SALE ~ 1 COMPARABLE SALE ~ 2 COMPARABLE SALE ~ 3 Address 159 N. East Street 513 N. Fitt Street 9 E. South Street 524 N. Bedford Street CartisleL PA_17013 Carlisle Carlisle Carlisle Pro>am~ to Sub' ny _ _ ~- _ 0.47 miles 0.45 miles ___ - ___ i_ -___ 0.24 miles _ --- Sale Price.. ---- _____ _ - -- S -. _ _---- --- ---- - _ S 40 000 S 55 500 S 50 000 sale Pnce~GLn--- - - _ _ s---- -_ _-_ isgn _ 4717 / _ .tt. s s~ S 4L79 / -it. 52.85 / .tt. S Data Sources! ___ - _- - -- ---_____ __. Courthouse _ - Courthouse -^` Courthouse Verificatlon Source~s~_-,. __ _.- -- -- ___ MLS - "__ _ ------ - MLS ----- __- M LS VALUE ADJUSTMENTS DESCRIPTION _ DESCR~TION _ +~ $ Ad trst_ _ _D_ESCRIPTION _ ' _ _+_~ ~ S Adjust. _ ___ -- DESCRIPTION___ _ ±~~5 Asst. Sales or Financing None None known None known Concessions __ Conventional Cash Conventional Date of Sale/Thrte __ -- As of 4-5-10 -, ___ _ 1,29-10 _.--- -- - - - - ----- - - 8-26-09 ---. 45-10 R~_Appraised_____- Fee Simple.,. ..- FeeSrm ___-_ _!_-,__ - FeeSimple__^ -- - --- -_-.-_.___ ~ - ------ FeeSimp~e--__._ - -- --- -- - - - Location _. _ . _ Ayera_g_e --_---- - -_ _- Similar_^_ ___-- ----- Similar - Similar --- --- Site .02- acre -- _- _ - - --- .02 acre _~- -- --_- _-_,-- _ - .02 acre ------- _ - -_-^ -~_ - .04 acre _-----___-- - 40~ View Average ___ _ . _. Similar - Similar ----- _------ Similar - - -- Oes~n ~St~rlt~ __ _- ` Semi-attached Attached +1 000 Semi-attached l- _ Semi-attached Oualfty of Constnictlon-- .. _ COmp_shingle _ -__ v~l -__ - _.-- -2 000 ----L-- Brick _ ,_ _ _ -- -5 000 ___.._J_~- . Vinyl siding.-._._ _ _-~~ -` Awe _ ___ -_ ____ 140 Years____ ____ 11~eaB-.- _-- ----._- 117~ears_____- -- --____ _ -- 140 wears ", Conditlon Average _ _ _ Similar ____ -_ Similar __ Su rior `_ ____5~00~ Above Grade Total Bdmis Baths --- - - ___ _ Tofal Bdnns Baths Total Bdrms Baths - Total Bdrrns Baths Room Count 5 2 1 5 2 ~ _- - -- - 5 3~ 1 ~ _ -_ . _ 5 J - 2 ~ 1.b -- - --~~~ Gross Livia Ar~__ _- __- --_-800 sgtt. ___-__ _848 .it. -_-_ -__-- ----- x,328 sq.tt. -10600 --__--`-- 946 sy.ft. -2 90A Basement $ Flashed Full bsmt Full bsmt Full bsmt Full bsmt Rooms Below Grade None None None None Functional tnHity _ _. __ Ave-a9e __ _. _ ___ - Similar__.___.- _-- -----. ---___._ Similar Similar --- ----- Heati Cook - !?i~ _ ~_ _- __- Gravity Gas---_ __-- Gravity Gas _-__-- -- - -___-- _ ..-----__ _-- Fha Oil --- ----- --- __ --_ __ - - Fha Gas _-- - ------ Energy EfftcfeM items None . None None i _ _---__ _-- None -----__--- Gara~e/Carport ____ _. None _ -- _-_ -- None-- _-_-- _-- ___ - None ___-- ___-- --__.-- _ _ 1~'a, r garac~e_- ---=3 Oa PorctyPatio/Deck - _ _ -- - _ -_ - Porch --- _------_ _ - - Porch --- -- ----- -- --- - - ----- Porch ---_----- -- --- -- --- -- - - Porch patio ____ ---- _ 1. _ -1 OOt) ---- --,._.._ Net Ad1ustment~Tota1~ ~ + ~ - S _ __- _ - 1 L--DDD I ~ + Ixl - S_ __ __ 15L600 ^_ I~+ ~4 - s ---- 15 30~ Adjusted Sad Price 2.5 NI! 28:1, iwtr 30.8. of Com rat>les t91~oM 7.S S 39 000 QIq~R 1 S 39 900 l3ro~t 30.6 S 34 700 Summary of Sales Comparison Approach Sale number_1 wasgrven the most consideration-since this home is similar in room count size and _ - __ _ -- -- -------------1--- condition. - _ _ - -_ _ _-___ _ _ - hldiCalF3ed Vtlrue Saks ~ - - - - - ,. S 39 000 _j_.._ .,,,.,.... - ~- - - K t51 Ut N T IAL -".~..•_ --••• Y~ • •• ••~• «•••. •••~..•m ..w~ w.q•vw~w w•nuunau ww~un wnua~,ian~urti nu11E110f, 8li! RIOOE, 81C f~113[ oe 8C1010MIIBOQEO 8(10 creanea. Form GPRES2 -`TOTAL for Wmdows• appraisal software by a la mode, inc. -1-800-ALANtODE 312007 M~TSank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 May 12, 2010 Duncan & Hartmen, PC William A Duncan One Irvine Row Carlisle, PA 17013 Re: Estate of: Nelson H Lay Social Security: 174-OS-3547 Date of Death: Aril 5, 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 Certificate of Deposit Account Number 31003913121924 Ownership (Names oj~ Nelson H Lay Opening Date 03/03/06 closed 0427/10 Balance on Date of Death $ 53562.35 Accrued Interest $ 722.56 Total .......................................................................................................... $ 54284.91 2. Type of Account Checking Account Accoiuit Number 617008 Ownership (Names o, fl Nelson H Lay Opening Date 0329/82 closed 0427/10 Balance on Date of Death $ 38939.96 Accrued Interest $ 1.58 Total $ 38941.54 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 Stonehedge branch call# ~ i ~-2ao-452x. S inc;erely, N rissa Sears. Adjustment Services 'METRO BANK 3801 Paxton Street Harrisburg • PA ~ 17111 mymetrobank.com 888.937.0004 May 20, 2010 Duncan & Hartman PC 1 Irvine Row Carlisle PA 17013 RE: Estate of: Nelson H. Lay Tax Identification Number: 174-OS-3547 Date of Death: April 5, 2010 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual fisted above. We are able to provide the following: Account Type: Checking Account Number: 538014861 Date Opened: 10/23/2007 Primary Owner: Nelson H. Lay Date of Death Balance: $399.82 Please feet free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, ~~ Diana Reynolds Metro Bank Research Associate/Deposit Services Page: 1 Document Name: untitled STFD 1 THE TRANSACTION STMT FORMAT 10/04/27 10.53.44 STMT CO 96 OP EBRN MS 50852 ACTION COMPLETE ACTION COID PROD CODE DDA ACCT 617008 SHORT NAME LAY NELSON H CURR CODE PAGE 2 SEARCH FROM 110/03!01 THRU 110/04/26 ACTN POST EFFECTIVE CHECK NUMBER TRAN AMOUNT D/C BALANCE TRACE ID DESCRIPTION * 03/26 4.50 C 38,202.50 I-GEN110032600000998 INTEf~EST PAYMENT * 03/26 24.00 D 38,178.50 I-GEN110032600000999 MONTHLY SERVICE CHARGE * 03/26 24.00 C 38,202.50 I-GEN110032600001000 SERVICE CHG WAIVE- RELATIONSHIP PRICING * 03/29 65.33 D 38,137.17 427384500071062 WEIS MARKETS #95 SH CARLISLE * 03/29 17.80 D 38,119.37 427384500071062 SUBWAY 00263699CARLISLE * 04/01 101.66 C 36,221.03 010089000771363 CARLISLE CORPORA PENS PMTS * 04/01 20.37 D 38,200.66 010090002710916 PPL EU ELEC SVC * 04/02 739.30 C 38,939.96 010089001022558 US TREASURY 303 SOC SEC PF: 1-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM 11-CUTO -STSM Date: 4/27/2010 Time: 10:54:12 AM -., - x ~. ~ ~ _ .. .~ .~I~~ ~~ . ~ 1~N E ~~i~STEa i~E~~~~11t~ E >i.. ___. tl~tae~ ~d~; ,f r ~ . , ,...~ ~,..,.,,,,,~, . ~~'~. i ~ • w *~.+.~.~.. 2C10~~ Ford Edge SE Sport Ultiliity 4D Co~~diitior~ Vallue '''~~ ~~ E:xcellfeni: $15,125 (Selected ) good ~~ 14, X75 ~~ ~;a~ir ~,~z~a~75 Vehicle Highlights Mileage: 38,000 Engine: V6 3.5 Liter Transmission: Automatic Drivetrain: 2WD Selected Equipment Standard Stability Control Air Conditioning Power Steering Power Windows Power Daor Locks Tilt Wheel Cruise Control AP~1/FM Stereo Dual Front Air Bags Front Side Air Ba~~ ABS (4-Wheel) Traction Control Alloy Wheels Uptiona# Single Compact Disc Blue Book Trade-In Value Kelley Blue Book Trade-In Value is the amount consumers can expect to receive from a dealer for atrade-in vehicle, assuming an accurate appraisal of the vehicle's condition, mileage and features. This value will likely be less than the Private Party Value because the reselling dealer incurs the cost of safety inspections, reconditioning and other costs of doing business. ~., ," Send t:o Primer 1 'M/ '~~ ~~.. ~~ a [Zr I __ .., ._~.~ v ~ ~~:' A CQNSUMERS DfGEST BEST BUY AWARD WINNER 2010 GMC ACADIA s x ~ ess~ sur` ,, ; i ."- •. t ,~ $ ~ i~ ~I . ,..~:#ii:... ~ ~. i r LEARN MOfiE - i ~ LOCATE DEALER - Flr~t Buv s.d i~ a re~jsMrr+i Mad~nrwk ar ronsuinat Oiyr~t Ca~nxed~..+t'ssr+ A.LC. ~.~•e ~-a~. i~~+yr Vehicle Condition Ratings Close Window ~ Excellent (Selected) $15,125 ~ Looks new, is in excellent mechanical condition and needs no reconditioning. • Never had any paint or body work and is free of rust. htt~~:~'u~i~~T.kbb.com.~kbb ~_-sedCj~rs~Prican~Report.as~px?~''earld=2U47&~4Zilea~e--38000&ti'e;~iicle~Cla.., 5,f``171~`2(}1Q • ?can :i°Ic~ h~str~ -~na:~ w~~l ~~a:s a S~~nog and safety inspe;ct~or + nginE co~rf-~art; iEm is c:fear~ with no fluid ic~aks and is free :~f any near r visil~l ~ dc>~ec tc, ~ ompl~~te a -pct /eririable ser/i ~e re~ord~ . Less th~j~a S% ~f ~~ill ~_~se~ v~.~hu:~es fall into this category. .~ ~.~,~ ~ F=ree of ar:y major defects. ~ Clean title history, the paints, body, and interior have only rriror (ii any; blemishes, 3nc there are no rnajor mechanical problems. ~ Little or no rust on this vehicle. ~ Tires match and have substantial tread wear left. a~ A "good" vehic~e will need s~orne reconditioning to b~~ sald at retail. Most consumer- owned vehicles fall into this category. iFair $12,875 • Some mechanical or cosmetic defects and needs serviciing but is still in reasonable running condition. • Clean title history, the paint, body and/or interior need work perforrned by a professional. • Tires may need to be replaced. • There may be some repairable rust damage. PO~Q t` N / ~A • Severe mechanical and/or cosmetic defects and is in poor running condition. • May have problems that cannot be readily fixed such as a damaged frame or arusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiatf~d mileage. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies greatly. A vehicle in poor ~~ondition may require an independent appraisal to determine its value. * Pennsylvania 5/17/2010 ~~~~ _~~.~ (;> htl~ >:;'; ~~~~~;=.kbb.com,~~'kbb, [. sedCars~`Pricin~Report_aspx?Y ea~rld=2007&~Viilea~e=38000&V'ehielr~+:sla... 5,`:! 7r'2O11Q