HomeMy WebLinkAbout03-0001PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
also known as
EARL F. DELLINGER
, deceased.
Social Security No. 162-22-7014
No. 21-03- O !
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executor named in the Last Will of the above
decedent dated February 8, 1998 , and codicils dated none The Executor
named none died . Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 307 James Road, South Middleton Township
Decedent, then 73 years of age, died November 27 ,2002, at his residence
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
307 James Road, South Middleton Township, Carlisle, Cumberland County
$30,000.00
$
$
$124,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
Earl A. Dellinqer ,,7
307 James Road
Carlisle, PA 17013
717-243-6398
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
ss
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 2 day of
January, 2003.
nna M. Otto, ~st- I~eputy ~e~iste;
21-2003-0001
LAST WILL AND TESTAMENT
OF
EARL F. DELLINGER
I, EARL F. DELLINGER, Social Security Number 162-22-7014, of the
State of Pennsylvania, declare that this is my LAST WILL AND TESTAMENT
and I revoke all other wills and codicils previously made by me.
FIRST: I appoint my son, EARL A. DELLINGER as my Personal
Representative concerning this Will. If my son, EARL A. DELLINGER is
unable or fails to serve, I then appoint my daughter, LINDA S.
DOUGHERTY to serve as my Personal Representative.
a. I request that my Personal Representative be permitted to
serve without bond or surety thereon and without the intervention of
any court, except as required by law. I direct that my Personal
Representative act in unsupervised administration so as to administer
my estate with a minimum of court supervision. If it becomes necessary
to have ancillary administration of my estate in any jurisdiction where
my Personal Representative is unable or does not desire to qualify as
ancillary legal representative, I appoint as such ancillary legal
representative such individual or corporation as my Personal
Representative shall designate, in writing.
b. I direct my Personal Representative to pay the expenses
of my last illness, the expenses of a funeral appropriate to my station
in life and custom of living (including a suitable monument or marker
for my grave), and written charitable pledges which I have made. I
grant my Personal Representative the power to extend or renew any debt
for such time as my Personal Representative shall deem appropriate.
c. Ail estate, inheritance, succession and other death taxes
with respect to all property passing under this my Will shall be paid
from and borne by the principal of my residuary estate, without regard
to reimbursement, as if such taxes were administration expenses. My
Personal Representative may pay such taxes at any time deemed
advisable, whether or not then due and payable.
d. My Personal Representative is requested to settle my
estate as soon after my death as may be practicable, and to pay or
deliver every legacy or bequest to my beneficiaries without waiting any
time that may be believed to be customary in probate matters.
PAGE 1
e. I have served in the Armed Forces of the United States.
Therefore, I direct my Personal Representative to consult with a Legal
Assistance Attorney at the nearest military installation and with the
Department of Veterans Affairs and the Social Security Administration
to ascertain if there are any benefits to which my family members are
entitled by virtue of my military service.
SECOND: I give, devise and bequeath, absolutely and forever, all
of my estate and property of which I may be seized or possessed, or to
which I may be entitled, at the time of my death, wherever situated or
of whatever nature, be it real, personal, or mixed, to EARL A.
DELLINGER, LINDA S. DOUGHERTY, APRIL L. DELLINGER in shares of
substantially equal value to be divided as they may agree.
a. If any of my children shall not survive me, then the
share of that deceased child shall go to the descendants of that child,
who are to take per stirpes and not per capita. If any of my children
shall not survive me and shall not be survived by any descendants, then
the share of that deceased child shall be distributed to my surviving
children and the descendants of any of my other children who fail to
survive me, in the manner set forth above.
b. If they are unable to agree, the division among my
children and the descendants of any of my children who fail to survive
me shall be made by my Personal Representative, in that person's sole
and absolute discretion. I empower my Personal Representative to sell
any or all of such property, if such property is not distributed in
kind hereunder, and to distribute the proceeds among my said children
in substantially equal shares. Any determination of my Personal
Representative as to what should pass or be sold under this paragraph
and to whom it should pass or be delivered or at what price it should
be sold shall be conclusive.
THIRD: If any beneficiary to any share of my estate which is not
subject to the provisions of any trust which may be created by this
will is at the time of distribution of his or her share, a minor under
the laws of his or her domicile, I direct that the minor's share be
converted into qualifying property and delivered to the minor's
Guardian as Custodian for the minor under the Uniform Gifts to Minors
Act or the Uniform Transfers to Minors Act as may then be in effect in
either the state in which the beneficiary or the Custodian resides, or
any other state of competent jurisdiction.
a. The Uniform Gifts to Minors Act or The Uniform Transfers
to Minors Act, as may then be in effect in the state concerned, is
hereby incorporated by reference. The property affected by the Act
shall be managed, held, and distributed in accordance with the
provisions of the Act.
PAGE 2
OF 5 PAGES
b. The financial custodian will serve without bond or surety
and without intervention of any court, except as required by law.
c. The receipt by the Custodian, for the minor, of any
principal or income transferred pursuant to this paragraph shall be a
full acquittance and discharge of my Personal Representative or
Trustee, as applicable, from liability with respect to such transfer
and from further accountability for the principal or income so
transferred.
FOURTH: Except as otherwise provided in this Will, I have
intentionally failed to provide for any other relatives or other
persons, whether claiming to be an heir of mine or not. Insofar as I
have failed to provide in this Will for any of my issue now living or
later born or adopted, such failure is intentional and not occasioned
by accident or mistake.
FIFTH: Any beneficiary who fails to survive until one hundred
twenty (120) hours after my death shall be deemed to have predeceased
me, and the gift to that beneficiary shall be disposed of accordingly.
SIXTH: Definitions:
a. The term "children" as used in this Will includes adopted
and afterborn persons. The term "children" as used in this Will shall
not include step-children, the natural born or adopted children of a
person's spouse who are not the natural born or adopted children of the
person. A relationship by or through legal adoption shall be treated
the same as a relationship by or through blood for purpose of
succession to property under this Will.
b. The term "descendants" as used in this Will means the
immediate and remote lawful, lineal descendants by blood or adoption of
the person referred to who are in being at the time they must be
ascertained in order to give effect to the reference to them.
c. The term "Personal Representative" as used in this Will
means Executor, Executrix, Independent Executor, or any other title of
like import which is used to describe such a fiduciary.
d. The term "per stirpes" as used in this Will means that
whenever a distribution is to be made to the descendants of any person,
the property to be distributed shall be divided into as many shares as
there are (1) living children of the person, and (2) deceased children,
who left descendants who are then living, of the person. Each living
child (if any) shall take one share and the share of each deceased
child shall be divided among his then living descendants in the same
manner.
PAGE 3
SEVENTH: In addition to any powers granted by the laws of the
state in which this Will is probated, I hereby authorize and empower
the fiduciaries named in this Will, to the extent of the discretion
herein granted, to sell, exchange, convey, transfer, assign, mortgage,
pledge, lease or rent the whole or any part of my real or personal
estate, to invest, reinvest, or retain investments of my estate, to
perform all acts and to execute all documents which my fiduciaries may
deem necessary or proper in regard to my property. If any of my
fiduciaries elect to receive compensation for services, such
compensation will be that allowed by law.
EIGHTH: If any part of this Will shall be invalid, illegal, or
inoperative for any reason, it is my intention that the remaining
parts, so far as possible and reasonable, shall be effective and fully
operative. My Personal Representative may seek and obtain court
instructions for the purpose of carrying out as nearly as may be
possible the intention of this Will as shown by the terms hereof,
including any terms held invalid, illegal, or inoperative.
IN WITNESS WHEREOF, I have at Carlisle Barracks, Pennsylvania,
on February 8, 1998, set my hand and seal to this my LAST WILL AND
TESTAMENT, consisting of 5 typewritten pages, each page bearing my
handwritten signature.
EARL F. DELLINGER
(SEAL)
PAGE 4
The foregoing instrument was, at Carlisle Barracks, Pennsylvania,
on February 8, 1998, signed, sealed, published and declared by EARL F.
DELLINGER, the testator, to be his LAST WILL AND TESTAMENT in the
presence of all of us at one time, and at the same time we, at his
request and in his presence and in the presence of each other, have
hereunto subscribed our names as attesting witnesses, and we do so
verily believe that the said testator is of sound and disposing mind
and memory at the date hereof.
PAGE 5
COMMONWEALTH OF PENNSYLVANIA
CUMBERLAND COUNTY
ACKNOWLEDGMENT
I, EARL F. DELLINGER, 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.
EARL F. DELLINGER
(SEAL)
AFFIDAVIT /
/ ~
We, 3L..~ ~. bJ,'5~- , /J~,~ ~. ~Q/J , and
~A ~L ~A~~, ~[[d~ , the witnesses, sign our names to this
instrument, being duly qualified according to law, do depose and say
that we were present and saw the testator sign and execute the
instrument as his Last Will; that the testator signed willingly and
executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
the testator signed the will as a witness; and that to the best of our
knowledge the testator was at that time 18 or more years of age, of
sound mind and under no constraint or undue influence.
Witness witness
Subscribed, sworn to and acknowledged before me by EARL F.
DELLINGER, the testator, and subscribed and sworn to before me by
jQ,~¥ ~, ~Ji3~ , /~30~,~. , and
~/d ~J. ~4~qL(d~. , the witnesses, on February 8, 1998.
NOT~Y PUBLIC My Co~ission Expires:~
M ' Notarial Seal
Ro~lin Juarbe, Nota~ Public
Harrisburg, Dauphin County
y Commission Expires Sept. 18, 2000
~aember. PennsvIvania Association of Notaries
EARL F. DELLINGER
Office of the Post Jud[ e Advocate
Carlisle Barracks, PA 17013-5009
CBKS (SJA Form 1038
I ',EV-Sep 97
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
EARL F. DELLINGER
November 27, 2002
21-03-0001
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on January_ 16, 2003 .
Name Address
Earl A. Dellinger
April L. Devore
Linda S. Dougherty
307 James Road, Carlisle, PA 17013
329 Greenspring Road, Newville, PA 17241
345 Kerrsville Road, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
Date: 01 / 16/03
Capacity:
Signature ~
IRWIN, McK IG~ & HUGHES
Name Roger B. Irwin~ Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
X
__ Personal Representative
__ Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD O02231
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 162-22-7014
FILE NUMBER: 2103-0001
DECEDENT NAME: DELLINGER EARL F
DATE OF PAYMENT: 02/27/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/27/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 ,t, 16,012.15
TOTAL AMOUNT PAID:
$16,012.15
REMARKS: ROGER BIRWIN ESQUIRE
SEAL
CHECK# 19530
INITIALS: VZ
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Dellin~er Earl F.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
11/27/2002 06/10/1929
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
21. Original Return ~ 247! Supplemental Return
4. Limited Estate . Future Interest Compromise (date of death after 12-12-82)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
'---] 9. Litigation Proceeds Received [---] 10. SpousaI Poverty Credit
(date of death between 12-31-91 and 1 - 1-95)
NAME
Roger B. Irwin Esq.
FIRM NAME (If Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
717/249-2353
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
'--'] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
14.
OFFICIAL USE ONLY
FILE NUMBER
21-03-0001
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
162- 22 - 7014
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF Wit, $
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
r--] Election to tax under Sec. 9113(A)
1
1.
(Attach Sch O)
COMPLETE MAILING ADDRESS '
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
OFFICIAL USEONLY
124,000.'00
None
None
None
25,367.26
32,200.73
206,478.75
13,493.56
None
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(6) 388,046.74
(11)
(la)
(13)
13,493.56
374,553.18
(14) 374,553.18
(15) 0.00
SEE INSTRUCTIONS ON REVERSE SIDE 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
16. Amount of Line 14 taxable at lineal rate 374,553.18 X .0 45
17. Amount of Line 14 taxable at sibling rate X .12
18. Amount of Line 14 taxable at collateral rate X ,15
19, Tax Due
(16) 16,854.89
(17) O. O0
(16) O. O0
(19) 16,854.89
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address: r ,
STREET ADDRESS
307 James Road
CITY
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
842.74
Interest/Penalty if applicable D. Interest
E. Penalty
STATE IZIP
PA 17013
(1) 16,854.89
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to reeluest a refund (4)
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................... [] []
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ........... ' ........
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ........................ · ........
3, Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? ..............................................
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 (3UESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
842.74
0.00
0.00
16,012.15
0.00
16,012.15
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Earl A. Dellinger DATE
~ ~. Q.../L__307 James Road
N&i-f~ i~-;-~l- --iY~i~ ...........................
SIGNATURE OF PREPARER OTHER THAN REPRESENT~I~IVE IRWIN McY,-NIGI-TI' & I-TUGFJgS DATE
~, 60 West ?om£ret Street ...........................
surviving spouse is 3% [72 P.S. 9116 (a)(1.1) (i)].
For dates of death on or after January 1, 199,5, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.,5%, 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 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-I,~00 EX (Rev. 6-00)
REV- 150:> EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Earl F. Dellin~er SS# 162-22-7014
SCHEDULE A
REAL ESTATE
11/27/2002
FILENUMBER
21-03-0001
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable
knowledge of the relevant facts. Real property which is jointly-owned with ri~]ht of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
307 James Road, Carlisle, South Middleton Twp., Cumb Co.
appraisal attached
TOTAL (Also enter on line 1, Recapitulation)
VALUE AT DATE
OF DEATH
124,000.00
$ 124,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97)
REV- 1508 EX + (1-97)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Earl F. Dellin~er SS~/ 162-22-7014 11/27/2002 21-03-0001
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
M&T Bank, checking account
Miscellaneous personal property - appraisal attached
3,105.26
22,262.00
TOTAL (Also enter on line 5, Recapitulation) $ 2.5,367.26
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV- 1509 EX + (1-97)
SCHEDULE F
COMMONWEALTH OF PEN NSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Earl F. Dellin~er SS~ 162-22-7014 11/27/2002 21-03-0001
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
A. Earl A. Dellinger son
B. Linda S. Dougherty
307 James Road
Carlisle, PA 17013
345 Kerrsville Road
Carlisle, PA 17013
Daughter
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank
account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attachdeedf°rl°lntly-heldrealestate' VALUE OF ASSET INTEREST 3ECEDENT'S INTERES
1 A 10/29/98 Eaton Vance Group of Funds 11,899.66 50.007~ 5,949.83
2 A 03/26/94 Members First Federal 396.48 50.007~ 198.24
Credit Union, savings
f/53397-00
3 A 03/26/94 Members First Federal 4,004.96 50.007~ 2,002.48
Credit Union, life savings
~ (account opened 02/01/02
with funds from previous
acct)
4 A 03/26/94 Members First Federal 35,621.77 50.00% 17,810.88
Credit Union, investment
savings
5 B 03/19/88 SalomonSmitbBarney, account 9,221.58 50.00% 4,610.79
f/724- 03998-11- 008
6 A 06/12/89 Waypoint Bank, checking 3,257.01 50.00% 1,628.51
account f/90590829
TOTAL (Also enter on line 6, Recapitulation) $ 32,200.73
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97)
REV-I$10 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Earl F. Dellin~er SS# 162-22-7014 11/27/2002 21-03-0001
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFERE~THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (~F APPLICABLE)
1 Fidelity & Guaranty Life, 11,476.49 11,476.49
Annuity #3078480
2 Fidelity & Guaranty Life, 22,442.61 22,442.61
annuity #1787117
3 Fidelity & Guaranty Life, 22,769.28 22,769.28
annuity #3038835
4 Fidelity & Guaranty Life, 12,574.94 12,574.94
annuity #1787116
5 Fidelity & Guaranty Life, 15,903.31 15,903.31
annuity #1709221
6 Lincoln Benefit Life Co., 14,724.34 14,724.34
annuity #LBCA020261
7 Lincoln Benefit Life Co., 8,000.00 8,000.00
annuity #LCBA048310
8 Lincoln Benfit Life Co., 20,194.92 20,194.92
annuity #LBF1016925
9 Lincoln Benefit Life Co., 18,672.94 18,672.94
annuity #LBF1068075
10 Lincoln Benefit Life Co., 9,062.02 9,062.02
annuity #LBF1039712
11 Lincoln Benefit & Life Co., 30,854.43 30,854.43
annuity #LBF1093429
12 Putman Investments IRA 4,235.83 4,235.83
plan
13 Sun Life Financial, policy 15,567.64 15,567.64
#KA00782017-01
TOTAL(Alsoenteronline7, Recapitulation) $ 206,478.75
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97)
REV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Earl F. Dellin~er
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
162-22-7014
Debts of decedent must be reported on Schedule I.
11/27/2002
FILENUMBER
21-03-0001
ITEM
NUMBER
1
2
3
4
5
DESCRIPTION
FUNERAL EXPENSES:
Thank-you cards/posta§e
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exempti°n: (if decedent's address i![~.it~&sa~_a"_a~ claimant's' attach explanati°n)Claimant ~/~i. ~'~ A..
Street Address _ 307 ,34',6~5
City (' _~l/t~-~ State ~ Zip 17 3L
Relationship of Claimant to Decedent
Probate Fees
Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal
estate notice publication
Register of Wills filing fee
Roy D. Cottshall Auctioneer - appraisal fee
S.W. Barrett Real Estate - appraisal fee
The Sentinel - Legal - estate notice publication
TOTAL (Aisc enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
32.71
9,200.00
3,500.00
269.00
75.00
25.00
50.00
250.00
91.85
$ 13,493.56
Copyright (c) 1996 form software only cPsystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
F.~¥ATE OF
Earl F. Dellin~er SS# 162-22-7014
SCHEDULE J
BENEFICIARIES
11/27/2002
NUMBER
L
3
I1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [l~lude outright spousal distributions, and
transfers under S~. 9116(~1.Z)]
Earl A. Dellinger
307 James Road
Carlisle, PA 17013
April L. Devore
329 Greenspring Road
Newville, PA 17241
Linda S. Dougherty
345 Kerrsville Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Daughter
Daughter
FILE NUMBER
21-03-0001
AMOUNT OR SHARE
OF ESTATE
1/3 remainder
1/3 remainder
1/3 remainder
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) ZO00 form software only The Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00)
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
LAST WILL AND TESTAMENT
OF
EARL F. DELLINGER
I, EARL F. DELLINGER, Social Security Number 162-22-7014, of the
State of Pennsylvania, declare that this is my LAST WILL AND TESTA/~ENT
and I revoke all other wills and codicils previousl'y made by me.
FIRST: I appoint my son, EARL A. DELLINGER as my Personal
Representative concerning this Will. If my son, EARL A. DELLINGER is
unable or fails to serve, I then appoint my daughter, LINDA S.
DOUGHERTY to serve as my Personal Representative.
a. I request that my Personal Representative be permitted to
serve without bond or surety thereon and without the intervention of
any court, except as required by law. I direct that my Personal
Representative act in unsupervised administration so as .to administer
my estate with a minimum of court supervision. If it becomes necessary
to have ancillary administration of my estate in any jurisdiction where
my Personal Representative is unable or does not desire to qualify as
ancillary legal representative, I appoint as such ancillary legal
representative such individual or corporation as my Personal
Representative shall designate, in writing.
b. I direct my Personal Representative to pay the expenses
of my last illness, the expenses of a funeral appropriate to my station
in life and custom of living (including a suitable monument or marker
for my grave), and written charitable pledges which I have made. I
grant my Personal Representative the power to extend or renew any debt
for such time as my Personal Representative shall deem appropriate.
c. Ail estate, inheritance, succession and other death taxes
with respect to all property passing under this my Will shall be paid
from and borne by the principal of my residuary estate, without regard
to reimbursement, as if such taxes were administration expenses. My
Personal Representative may pay such taxes at any time deemed
advisable, whether or not then due and payable.
d. My Personal Representative is requested to settle my
estate as soon after my death as may be practicable, and to pay or
deliver every legacy or bequest to my beneficiaries without waiting any
time that may be believed to be customary in probate matters.
PAGE 1
OF 5 PAGES
e. I have served in the Armed Forces of the United States.
Therefore, I direct my Personal Representative to consult with a Legal
Assistance Attorney at the nearest military installation and with the
Department of Veterans Affairs and the Social Security Administration
to ascertain if there are any benefits to which my family members are
entitled by virtue of my military service.
SECOND: I give, devise and bequeath, absolutely and forever, all
of my estate and property of which I may be seized or possessed, or to
which I may be entitled, at the time of my death, wherever situated or
of whatever nature, be it'real, personal, or mixed, to EARL A.
DELLINGER, LINDA S. DOUGHERTY, APRIL L. DELLINGER in. shares of
substantially equal value to be divided as they may agree.
a. If any of my children shall not survive me, then the
share of that deceased child shall go to the descendants of that child,
who are to take per stirpes and not per capita. If any of my children
shall not survive me and shall not be survived by any descendants, then
the share of that deceased child shall be distributed to my surviving
children and the descendants of any of my other children who fail to
survive me, in the.manner set forth above.
b. ~ If they are unable to agree, the division among my
children and the descendants of any of my children who fail to survive
me shall be made by my Personal Representative, in that person's sole
and.absolute discretion. I empower my Personal Representative to sell
any or all of such property, if such property is not distributed in
kind hereunder, and to distribute the proceeds among my said children
in substantially equal shares. Any determination of my Personal
Representative as to what should pass or be sold under this paragraph
and to whom it should pass or be delivered or at what price it should
be sold shall be conclusive.
THIRD: If any beneficiary to any share of my estate which is not
subject to the provisions of any trust which may be created by this
will is at the time of distribution of his or her share, a minor under
the laws of his or her domicile, I direct that the minor's share be
converted into qualifying property and delivered to the minor's
Guardian as Custodian for the minor under the Uniform Gifts to Minors
Act or the Uniform Transfers to Minors Act as may then be in effect in
either the state in which the beneficiary or the Custodian resides, or
any other state of competent jurisdiction.
a. The Uniform Gifts to Minors Act or The Uniform Transfers
to Minors Act, as may then be in effect in the state concerned, is
hereby incorporated by reference. The property affected by the Act
shall be managed, held, and distributed in accordance with the
provisions of the Act.
PAGE 2
b. The financial custodian will serve without bond or surety
and without intervention of any court, except as required by law.
c. The receipt by the Custodian, for the minor, of any
principal or income transferred pursuant to this paragraph shall be a
full acquittance and discharge of my Personal Representative or
Trustee, as applicable, from liability with respect to such transfer
and from further accountability for the principal or income so
transferred.
FOURTH: Except as otherwise provided in this Will, I have
intentionally failed to provide for any other relatives or other
persons, whether claiming to be an heir of mine or not. Insofar as I
have failed to provide in this Will for any of my issue now living or
later born or adopted, such failure is intentional and not occasioned
by accident or mistake.
FIFTH: Any beneficiary who fails to survive Until one hundred
twenty (120) hours after my death shall be deemed to have predeceased
me, and the gift to that beneficiary shall be disposed of accordingly.
SIXTH: Definitions:
a. The term "children" as used in this Will includes adopted
and afterborn persons. The term "children" as used in this Will shall
not include step-children, the natural born or adopted~children of a'
person's spouse who are not the natural born or adopted children of the
person. A relationship by or through legal adoption shall be treated
the same as a relationship by or through blood for purpose of
succession to property under this Will.
b. The term "descendants" as used in this Will means the
immediate and remote lawful, lineal descendants by blood or adoption of
the person referred to who are in being at the time they must be
ascertained in order to give effect to the reference to them.
c. The term "Personal Representative" as used in this Will
means Executor, Executrix, Independent Executor, or any other title of
like import which is used to describe such a fiduciary.
d. The term "per stirpes" as used in this Will means that
whenever a distribution is to be made to the descendants of any person,
the property to be distributed shall be divided into as many shares as
there are (1) living children of the person, and (2) deceased children,
who left descendants who are then living, of the person. Each living
child (if any) shall take one share and the share of each deceased
child shall be divided among his then living descendants in the same
manner.
SEVENTH: In addition to any powers granted by the laws of the
state in which this Will is probated, I hereby authorize and empower
the fiduciaries named in this Will, to the extent of the discretion
herein granted, to sell, exchange, convey, transfer, assign, mortgage,
pledge, lease or rent the whole or any part of my real or personal
estate, to invest, reinvest, or retain investments of my estate, to
perform all acts and to execute all documents which my fiduciaries may
deem necessary or proper in regard to my property. If any of my
fiduciaries elect to receive compensation for services, such
compensation will be that allowed by law.
EIGHTH: If any part of this Will shall be invalid, illegal, or
inoperative for any reason, it is my intention that the remaining
parts, so far as possible and reasonable, shall be effective and fully
operative. My Personal Representative may seek and obtain court
instructions for the purpose of carrying out as nearly as may be
possible the intention of this Will as shown by the terms hereof,
including any terms held invalid, illegal, or inoperative.
-IN WITNESS WHEREOF, I have at Carlisle Barracks, Pennsylvania,
on February 8, 1998, set my hand and seal to this my LAST WILL AND
TESTAMENT, consisting of 5 typeWritten pages, each page bearing my
handwritten signature.
EARL F. DELLINGER
(SEAL)
PAGE 4
The foregoing instrument was, at Carlisle Barracks, Pennsylvania,
on February 8, 1998, signed, sealed, published and declared by EARL F.
DELLINGER, the testator, to be his LAST WILL AND TESTAMENT in the
presence of all of us at one time, and at the same time we, at his
request and in his presence and in the presence of each other, have
hereunto subscribed our names as attesting witnesses, and we do so
verily believe that the said testator is of sound and disposing mind
and memory at the date hereof.
PAGE 5
COMMONWEALTH OF PENNSYLVANIA
CUMBERLAND COUNTY
ACKNOWLEDGMENT
I, EARL F. DELLINGER, 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.
EARL F. DELL~GER
AFFIDAVIT
/
PA ~VL ~. ~%~'[~ ,-the witnesses, sign our names to this
instrument, being duly qualified according to law, do depose and say
that we were present and saw the testator sign and execute the
instrument as'his Last Will; that the testator signed willingly and
executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
the testator signed the will as a witness; and that to the best of .our
knowledge the testator was at that time 18 or more years of age, of
sound mind and under no constraint or undue influence.
~itness ~r~tness ~itne~
Subscribed, sworn to and acknowledged before me by EARL F.
DELLINGER, the testator, and subscribed and sworn to before me by
I /:3, /:c,,// and
O~P~/L ~ t.t.'~%&~C;~ , the witnesses, on February 8, 1998.
NOTARY PUBLIC My Co~ission Expires: ~
' ' Notadal Seal
Ro~lin Juarbe. Nota~ Public
Harrisburg, Dauphin County
ly Commission Expires Sept 18, 2000
~er. Pennsylvania AssociatiOn Of Notates
S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES
Fi~e No, 02-1003
APPRAISAL OF
· LOCATED AT:
307 James Road
Carlisle, PA 17013
FOR:
Irwin, McKnight & Hughes
60 West Pomf~et Street -
Carlisle, PA 17013
BORROWER:
DELLINGER, Earl F./Estate
AS OF:
12112/2002
BY:
Stan A. Skowronek
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
S. W. BARRETT REAL ESTATE &' APPRAISAL SERVICES
File No. 02-1003
12'11812002
irwin, McKnight & Hughes
60 West Pomfret Street
Carlisle, PA 17013
File Number: 02-1003
In accordance with your request, I have personally inspected and appraised the real property at:
307 James Road
Carlisle, PA 17013
The purpose of this appraisal is to estimate the market 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 estimated market value of the property as of December 12, 2002 is:
$!24,000
One Hundred Twenty-Four Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final estimate of value, descriptive photographs, limiting conditions and appropriate certifications,
Respectfully submitted,
Stan A. Skowronek
Certified Residential Appraiser
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
SUMMARY APPRAISAL REPORT
,t~on UNIFORM RESIDENTIAL APPRAISAL REPORT FUe No. 02-1003
, Address 307 James Road Cdy Carlisle State PA ZipCode 17013
County Cumberland
Assesscr's Parcel No 40-22-0489-165 Tax Year 02/03 RE. Taxes $ .ecial Assessments $ N/A
Borrower DELLINGER. Earl Estate Currenl Owner Earl & Bott' Occu Owner
: X Fee Simole HOA$ N/A
Name South Miodleton Township Map Reference 22-0489 Census Tract 0125.00
Sale Price $ N/A Date of Sale N/A Description and $ amount of loan charges/concessions to be paid by seller N/A
Lender/Client Irwin has Address 80 West Pomfret Street~ Carlisle, PA 17013
Stan A. Skowronek Address 126 North Hanover Street~ Carlisle, PA 17013
Location ~ Urban [] Suburban ~] Rural Predominant Single family housing j P ..... t land use % J Land .... hange
Builtup ~ 0ve, 75% X~ 25-75'* E~ Under25% .... pancy I,~B ~,~I Onefamily 72%1 ~ Notlikely ~ Likety
Growth rate ~ Rapid ~ Stable [] Slow ' ~ Owner 95 l ' 90 Law New 24 family ~ ~] In p .....
Property values _~jI ...... lng E-~ Stable [~ Declining ~ T .... t I'---~ Hiqh ---~i~lt~famly ~0~To: Residential
De~nd,supp,y ~ Sho*age ~ ,n~a~ ~ O...,p,y ~ Va~n,(O~%) F~='*re~um~naot lc ..... ,a, 1----~%I
v .......... i ~ : ~' ~ Vacant , 10%1
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: Subject is bounded on the north by N. Middleton Rd, on the east by York Rd, on the south
Hillcrest Dr and on the west by Longs Gap Rd.
Factors that affect the marketability of the pr0perlies in the neighborhood (proximity to employment and amenilies, employment stability, appeal to market, etc.):
There are no adverse factors to affect marketability of subiect. Diverse stable employment and all supporting amenities are
distance. SMSA 3240
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of properly values, demand/supply, and marketing time
- - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, otc):
, sales records and MLS statistics show a steady, moderate increase in property values over the past year. Average
marketing time of S0-100 days shows a .qood balance of supply and demand. Few sales and financinq concessions are
needed in the neiqhborhood.
tProject Information for PUDs (If applicable) - - Is the develeperlbuilder in control of the Home Owners' Association (HCA)? E~ YES ~ NO
Approximate total number of units in the subject project N/A Approximate total number of unils for sale in the subject project N/A
Describe common elements and recreational facilities: NIA
Dimensions See legal description Topography Level to sloping
Site area .86 Acre mil Corner Lot ~] Yes [] No Size. Larger than normal
Specific zoning classification and description Village District Shape Irregular
Zoning compliance [] Legal ~ Legalnonconfarrnmg(Grar,dfathefeduse) [] Illegal [] No zoning Drainage Appears adequate
Highest & best use as improved' ~ Presort us ! ~ Other use(explain'~ View Residential
Utilities Public Other Off-site Improvements Type Public PrivateI Landscaping Average
Electricity ~ 200 amp Street Macadam [] ' J~ i Driveway Surface Macadam
Gas [] Curb/gutter None [] []I Apparent easements None ApEarent
Water E~ Well Sidewalk None [] E] FEMA Special Flood Hazard Area --~1 Yes [] No
Samtarysewer [] Septic Streetlights None E} E~ FEMAZ0ne X Map Date 01115/96
Stormsewer (~] Alley None J~] [] FEMAMapNo. 420371 O010 C
Comments (apparent adverse easements, encroachments, special assessments, slide area~, illegal or legal nonconformihg zoning, use, etc.): On site water
and sanitary system are common for area and have no adverse affect on marketability. There are no adverse easements,
encroachments or other adverse conditions.
IGENERAL DESCR,PTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT / INSULATION
No of Units 1 Foundation Conc. Block Slab None Area Sq. FI. 720 ] Roof []
No. of Stories 2 Exterior Walls AlumlBrk Ca, Spare None % Finished 0% Ceding * ~[]
Type (Del/Att.) ~e~ached Roof Surface Asphalt Basement Full Ceiling Unfinished Walls
Design(Slyle) ~-- Gutters & Dwnspts. Aluminum SumpPump None Walls Conc. BIk ~ Floor
Existing/Proposed Existing WindawType Double hun( Dampness None Obs. Floor Concrete [ None _
Age (Yrs.) 39 Storm/Screens Thermal Settlement None Obs. Outside Entry Yes ~ []
Effective Age (Yrs3 ~ Manufactured House No Infestation None Obs. Walkout I
'R Face-or Unk
[]~Bj~j Level 1ROOMS ..... tIIt Foyer I Living1 areaDining Kitchen1 Den Family. Rm. Rec. Rm I Bedrooms. 4' I # Bathsl Laundry Other I Area SclFh720
JJLevel 2 ' ' 780
0
. Finished area above grade contains: 6 Roorr~; Bedroom Bath(s}; 1~500 Square Feet of Gross Liv/n~ Area
~]FI .... Hardwood/Vinyl Type HP Refrigerator [] None [] Fireplace(s)#1 L~ None []
i Walls Drywall Fuel Electric Range/Oven Stairs [] Patio -- [] Garage # of cars
· Trim/Finish Wood ConditionAv.q Disposal Drop Slair [] Deck [] Attached
· Bath Floor Vinyl COOLING Dishwasher C~ scuttle [] Porch Covered ~ Detached
· Bath Wainscot CerTile/DW Central Yes~ Pan/Hood [] Floor ~ Fence [] Built-In
· Doors Hollow Core Other None~ Microwave [] Heated El Pool Carpod 2
I~Avera.qe Condition ConditionAv.q Washer/Dryer [~ Finished ~'3 ,L~ Driveway 2/Mac
Additional features (special energy efficient items etc.): Front covered porch.
Condition of the improvemen s, deprec at on (physical functional, and external), repairs needed, quality of con0truction remodeling/additions, etc.: Improve
ments are in averaqe condition with no phvsical or functional inade_quacies appa_rent. '
Adverse environmental c0nditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, en the site, or in the
immediate vicinity of the subject property: No adverse environmental conditions are apparent/disclosed.
SUMMARY APPRAISAL REPORT
UNIFORM RESIDENTIAL APPRAISAL REPORT P~,e No 02-1003
I ESTIMATEO SITE VALUE ...................... = $ 25,000 Commerlla on Coal Approach (such as. source of cost eslimate.
ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD. VA and FmHA. the
Dwelling 1,500 Sq FI. @ $ 60.00 = $ 90~000 estimated remaining economic life of the property):
i Bsmt. 720 . Sq. Et. @ $ 12.00 = 8~640 Cost new from Marshall Swift Valuation Service
.Well se tic orch 12,500 Handbook and local cost analysis. Land value from
~ Ga'agetCarpon 420 Sq. FI. @ $ 8.00 = 3,360 Market Data Comparison. Depreciation based on age life
~ Total Estimated Cost New = $ 114,500 observed condition and Market Data Analysis.
~ Less Physical Functional J External Esi. Remaining Econ. Life: -15 Estimated Remaining Economic Life is 40-45 years
j Depredat,~n $10~000 J S0 I$0 = $ 10,000
Depreciated Value of Improvemenls .................. = $ 104~500
"As-is" Value of Site Improvements .................. = $ 3~000
INDICATED VALUE BY COST APPROACH .......... = $ 132 500.
ITEM I SUBJECT COMPARABLE NO 1 COMPARABLE NO 2 COMPARABLE NO.
:307 James Road 1882 Mary Lane 116 Susan Lane 670 Hillcrest Drive
Address Carlisle Car s e Carlisle Carlisle
Proxim~tyto Subiect 3.15 MI NW 3.32 MI NNW 0.92 MI S
: Sales Price $ N/A $ 134,900 $ 125~500 $ 130,000
Pnce/GrosaLiv. Area $ 0.00 ~ $ 74.94 ¢ $ 95.08 ¢ :.i i i: i!i iiii $ 73.78 ¢
Data and/or Inspection MLS/Courthouse Records MLSlCourthouse Records AppData/Courthse
Verification Sources Cou rthse Rec
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I * (.i ~ Ad~u~r. en~ DESCRIPTION I * (') $ Adiuslmer~ DESCRIPTION
Sales or Financing ~A: !:. :: it:!:. :::.!; :. None, FHA None, FHA None, FHA
Concessions !1:4:: ................... ' ................... DOM 57 : DOM 147 DOM 75
Date of Sale/Time 05/30/2002 · -; 05/30/2002 : 10/15/20Q2 :
LocaIion Suburban Superior(-5%),: -6,745 Superior{-5%) ,; -6,275 Superior(-5%) ,: -6,500
Lease~dd~FeeSi'qo~e Fee Simple Fee Simple Fee Simple Fee Simple
Site .86 AclAvg .26 Ac/Avg ', 2~000 .42 Ac/Avg 1~500 .39 Ac/Avg ; 1,500
View Residential I Residential i Residential i Residential
Desitin and Appeal 2 StorylAvg ' 2 Story/Avg , 2 Story/Avg Split-level/Avg
Ouali~yofC~nstrud~ Avg/B[k/Alum ' Avg/Alum 2~000 Avg/BrickNin : ! Avg/Brk/Alum
A~e 39 Yrs 32 Yrs ,: 30 Yrs ,: 127 Yrs
.z Cond~ion Avera,cje' Average : Ave, rage, : I Average, :
~ Room Counl 201 6: 4: 2.00 ', 81 4: 2.50 i -1,000 6: 3: 1.50; 1,000 I 8:41 1.50i 1,000
-~G .... LivingArea 1,500SqFt I 1,800SqR : -6,t)00 ' 1,3~0Sq. Ft. ! 3,600J I~-~-~S-~.I -5,240
~ Basement&Fi;rushed Full Bsmt/ Full Bsmt/ : Full Bsmt/ ; -2,000 Full Bsmtl
'~' Rooms Below Grade Unfinished Unfinished Family Room ' Unfinished
~ Functional Utility Average Average Average : Average
.~ Heating/Coolin~] HPICA EBB/None ~, 4,000 EBB/None 4~000 EBB/None ; 4~000-
11~EnergyEff'mientltems Typical Typical ; Typical ; Typical
~r Garage/Carport 2 Car Carport 2 Car Garage i,. -2~500 2 Car Garage I -2~500 I Car Garage...
~ Porch, Patio, Deck, Porch/ PorchlDecklFncl: -2,000 Deck/ Porch/Deck/ : -1,000
P~'eplace(s), elc. 1 Fireplace 1 Fireplace ', 1 Fireplace i 1 Fireplace
Fence Pool. etc. None None ; None None ',
Net Adj.(total) [] + ~ - iS 10;2451 ~ * ~ . iS 675 [~ ~ ~ - i $ 6,24_0_
of Comparable iii :: ; : :.i:iF. : :.i :. :.:: :N~ ;::L76% !::?ti $ 124,655~!Nat::;~;$%il ! $ 124,825 ~i;!i:~ii::ii!~i8%; i $ 123,760
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): Indicated range of value is $123~000 to
$125,000. Excess acreage adjustments are made at $3~000/acre. Location adjustment reflects the close proximity of
interstate 81 to the subject while the comparables are located in developements further away from the interstate. These are
the best sales comparables known to be available.
ITEM I SUBJECT COMPARABLE NO 1 COMPARABLE NO. 2 t COMPARABLE NO.
3
Date. Price and DataI None
Source for pnor sales None ' None
w~hi~ year of appraisal Unknown Courthouse Courthouse Courthouse
Analysis of any current agreement of sale. option, or listing of the subject properly and analysis of any poor sales of subjed and comparab~es within one year of the date of apl~aisal:
No prior sales within the past twelve months.
INDICATED VALUE BY SALES COMPARISON APPROACH .................................................... $ __ 124 0~p_00
· INDICATED VALUE BY INCOME APPROACH (IfAppiisable) Estimated Market Rent $ N/A /Mo. x Gross Rent Mullip~iar N/A = $ N/A
This appraisal is made [~ 'asia' ~ subject to the repairs, a~erations, inspecfionscxcondit~nsl~tedbelow [] subject to compJetbn pe~ plans and spec~icatkms
CondifiensofApp~aisal: The property has been appraised in current condition. Thi~ appraisal is for client only~ nontransferable. See
attached addendum.
Final Reconc~iation: Cost and Market Analysis consistently supports the_estimated market value. GRM analysis was found
inappropriate for this analysis. Greatest weight is applied to the Market Data Analysis. Supporting file information
substantiates these estimates.
The purpose of this appraisal is to estimate the market value of the real propedy that is the subject' of this report, based on the above conditions and the ced~tion cont~gent
and lirnihng conditions, and market value definition thai are stated in the attached Freddie Mac Fo~m 4391Fannie Mae Fc~m I O04B (Revised 6/93 ).
I {WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OFTHIS REPORT, AS OF 12/12/2002
(WHICHISTHEDATEOFINSPECTIONANDTHEEFFECTIVEDATEOFTHiSREPORT)TOBE$ 124,000~-_~ .
iAPPR At S F.~I;~--~ ~ ~"-~ L}-'L k.' . ~,.~..~/'"' ". (L-"~ /' ~ ! S U PER V~O~'~' AP P RAI~S E~ _A_~ ...L.. ~) NCL~IFIFRE~.~.~UI ED)'.
;Signature . '-."~Z;~', t; 9L~.~ Signature ~''~ ~-- ~ ...~ Bid b~Did Not!
i Name Stun A. Skowronek Name Steven W. Barrett, SRPA~ SRA Inspect Property
Date Re orl S* ned 12/18/2002 Da__te Report Signed 12/18/2002
State Certification # RL-O01572-L State PA Sta~le Certification # GA-000298-L Slale PA
Or State License # State Or State License # RB-O26921-A State PA
Appraiser
PAGE 2 OF 2 Certified General Appraiser ra.~,~u~rCm ~c~ ~.~
Steven W. Barrett R.E. Appr. Svc.
SKETCH/AREA TABLE ADDENDUM
Case No File No 02-1003
Pr0 p~ ~ r~ - ~-{~ames-~l
~i-~C~ll-~i~ .............. ~-u-~y--'C~erland ---S~e- ~, ........... ~Zi~--~70~-3
B-orro~-~gLIN--~eR~ E~rl F.~Esta~- ......... · ........................ -.
Lender/Client Irwin, McKnight & Hughes L/C Address 60 West Pomfret Street, Carlisle, PA 17013
~carPort
Kitchen
Dining
,o 'I Bath i
/ m
Bedroom ~ Bedroom
Comments:
G~A1 First Floor 720.0000
GLA2 Second Floor 780.0000
iP/P Porch 90.0000
~GAR Two Car Carport 420.0000
TOTAL LIVABLE (rounded)
720.0000
780.0000
90.0000
420.0000
15O0
AREA BREAKD{
Scale: I = 12
24.00x 30.00
Second Floor
26.00 x 30.00
2 Areas Total (rounded)
720.0000
780.0000
1500
APEX SOFTWARE 800-856-9958 Apx810O-w Apex~l
Borrower: DELLINGER, Earl F./Estate File No.: 02-1003
Property Address: 307 James Road Case No.:
City: Carlisle State: PA
Zip: 17013
Lender: Irwin~ McKnight & Hughes
FRONT VIEW OF
SUBJECT FRO PERTY' ......
Appraised Date: December 12, 2002
REAR VIEW OF
SUBJECT PROPERTY
STREETSCENE
Borrower: DELLINGER, Earl F.IEstate
Property Address: 307 James Road
_City: Carlisle
Lender: Irwin~ McKnight & Hughes
File No.: 02-1003
Case
State: PA
Zip: 17013
COMPARABLE SALE #1
1882 Mary Lane
Carlisle
Sale Date: 0513012002
Sale Price: $134,900
COMPARABLE SALE #2
116 Susan Lane
Carlisle
Sale Date: 05/3012002
Sale Price: $125~500
COMPARABLE SALE #3
670 Hillcrest Drive
Carlisle
Sate Date: 1011512002
Sale Price: $130,000
LOCATION MAP
Borrower: DELLINGER~ Earl F./Estate ' File No,: 02-1003
Property Address: 307 James Road Case No.:
City: Carlisle State: PA
Zip: 17013
Lender: Irwin~ McKni~ht & Hughes
CL Ei~S ON
\
\
\
\
ETAK IHC
Courtesy of E~arre~ Real Es~a~e & Appraisal 717-243-66~16
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
File No. 02-1003
*** ......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.
The subject is located in a rural area and is less than 25% built-up.
x 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.
x 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 {o 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(6) months. Although there are comparable properties in the
subject's area, nor~e 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's
guidelines.
__23. According to lender's guidelines a maximum of acres were considered for this valuation. Remaining
acreage was given no value.
File No, 02-1003
***** ....QUALIFICATIONS .........
__24. The subject property is located on a private road.
__25. Wood infestation inspection is suggested.
_x_26. Last recorded deed transfer: Date__Unknown , Consideration: $.
~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 affe~;t market value or future marketability in
the Appraisal Report.
CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING
INSPECTION.
File No. 02-1003
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from
seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment
is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal
consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the
sale.
*Adjustments to the comparables must be made for special or creative financi.ng or sales concessions. No adjustments are necessary for
those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the
seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property
by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any
adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any
adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment.
STATEMENT OF LIMITING CONDITIONS AND APPI:~AISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The
appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title, The property is appraised
on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is
included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data
sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area, Because the
appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination.
4. The apprai{er will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific
arrangements to do so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must. not be used in conjunction with any other appraisal and
are invalid if they are so used,
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous
wastes, toxic substances, etc. ) observed during the inspection of the subiect property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden
or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
substances, otc, ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no
guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such
conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the
appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessrnent
of the property,
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such
items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional
Appraisal Practice,
9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion,
repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner.
10. The appr;isar must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the
appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to
any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the
mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally
approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia;
except that the lender/client may distribute !he property description section of the report only to data collection or reporting service(s)
without having to obtain the appraiser's prior written consent. The appraiser'~ written consent and approval must also be obtained before
the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 1004B 6-93
File No. 02-1003
APPRAISERS CERTIFICATION: The Appraiser certifies and ~grees that:
1, I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate
to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the
market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than,
the subject property, I have made a negative adjustment to reduce the adjusted sal(~s price of the comparable and, if a significant item in a
comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted
sales price of the comparable~
2. I have taken into consideration the factors that have an impact on value in my development of the estimate o~' market value in the
appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my
knowledge, that ali statements and information in the appraisal report are true and correct.
3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject
only to the contingent and limiting conditions specified in this form,
4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal
interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the
estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the
prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the
subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or futur~ employment nor my
compensation for performing this appraisal is contingent on the appraised value of the property.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party,
the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my
compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a
specific valuation, or the need to approve a specific mortgage loan.
7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal,
with the exception of the departure provision of those Standa[ds, which does not apply. I acknowledge that an estimate of a reasonable
time for exposure in the open market is a condition in the definition of market value and the estimate t developed is consistent with the
marketing time noted in the neighborhood section ~f !his report, ur~less I have otherwise stated in the reconciliation section.
8. I have personally inspected the interior and exterior areas of'the subject property and the exterior of all properties listed as comparables
in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the
subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these
adverse conditions in my analysis of the property value to the-extent that I had market evidence to support them. I have also commented
about the effect of the adverse conditions on the marketability of the subject property.
9. I personalty prepared all conclusions and opinions about the real estate that were set forth in the appraisal, report. If I relied on
significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal
report, I have named such individual(s) and disclosed the spe'cific tasks performed by them in the reconciliation section of this appraisal
report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in
the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies
and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the
statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking
full responsibility for the appraisal and the appraisal report.
ADDRESS OF PROPERTY APPRAISED: 307 James Road, Carlisle~ PA 17013
APPRAISER:
Name: Start A, Skowronek
Date Signed: 1211812002
State Certification #: RL-001572-L
or State License #:
State: PA
Expiration Date of Certificatiorl or License: June 30~ 2003
Certified Residential Appraiser
SUPERVISORY APPRAISER (only if required)
Signature: '~"~--,..._
Name: Steven W. Barrett, SRPA, SRA
Date Signed: 12/18/2002
State Certification #: GA-000298-L
or State License #: RB-026921-A
State: PA
Expiration Date of Certification or License: June 30, 2003
[] Did [] Did Not Inspect Property
Certified General Appraiser
Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93
Fideli~v &
Guarahty Life
Fidelity & Guaranty Life Insurance Company Service Center
201 Brookfield Parkway, Suite 301, Greenville, SC 29607-5773 · PO Box 19040, Greenville, SC 29602-9040
Tel: 1-800-638-2255 · www. fglife.com
January 20, 2003
Roger Irwin
c/o Irwin McKnight and Hughes
60 West Pomfret Street
Carlisle PA 17013 3222
Re: Estate of Earl F Dellinger
Dear Roger Irwin:
Per your request, the following is the requested accbunt information for Earl F Dellinger as of
November 27, 2002.
Policy Issue Date Amount
3078480 -}} 8/9/02 $11,476.49
iiiiiiiit 3/26/02 $22,442.61
5/31/02 $22,769.28'
3/22/02 $12,574.94
10/17/01 $15,903.31
Beneficiary
Earl A Dellinger, son and April L Dellinger, daughter
Earl A Dellinger, son and Linda Daughtery, daughter
Earl A Dellinger, son and Linda Daughtery, daughter
Earl A Dellinger, son
Earl A Dellinger, son
If you have any questions or need additional information, please free to contact one of our Customer
Service Representatives at 1-800-638-2255 extension 2094.
Sincerely,
Annuity Service Center
A member of the Old Mutual plc group of companies. Old Mutual plc is a member firm of the London Stock Exchange.
A member of the Insurance Marketplace Standards Association (IMSA) FGL[ 4811 10-2001
January 29, 2003
LINCOLN BENEFIT LIFE
COMPANY
A Member of Allstate Financial Group
Irwin McKnight & Hughes
West Pomfret Professional Building
Carlisle, PA 17013-3222
Re: Policy Information- LBCA020261, LBCA048310, LBF1016925, LBF1068075,
LBF1039712 & LBF1093429
To Whom It May Concern:
In response to your letter dated January 31, 2002, please find the policy information
you requested.
· LBCA020261:
· LBCA048310:
· LBF1016925:
Owner(s):
Issued:
Value as of 11/27/2002:
Beneficiary Designation(s):
Owner(s):
Issued:
Value as of 11/27/2002:
Beneficiary Designation(s):
Owner{s):
Issued:
Value as of 11/27/2002:
Beneficiary Designation(s):
Earl F Dellinger
10/18/1997
$14,724.34
Earl A Dellinger (son)
April L Dellinger (daughter)
Linda S Daugherty (daughter)
Earl F Dellinger
12/15/2000
$8,000.0O
Earl A Dellinger (son)
April L Dellinger (daughter)
Linda $ Daugherty (daughter)
Earl F Dellinger
02/04/2000
$20,194.92
Earl A De~nger(son)
Lincoln Benefit Life Company
Address: 2940 S 84 St, Lincoln, NE 68506-4142 Phone: 800.525.2799, ext. 88333 Fax: 402.328.6103
LBF1068075:
LBF1039712:
Owner(s):
Issued:
Value as of 11/27/2002:
Beneficiary Designation(s):
Owner{s):
Issued:
Value as of 11/27/2002:
Beneficiary Designation(s):
Earl F Dellinger
09/17/2001
$18,672.94
Earl ADellinger(son)
Earl F Dellinger
12/05/2000
$9,062.02
Earl ADellinger(so~.
April L Dellinger(daughte~
Linda S Daugherty(daughte~
LBF1093429:
Owner(s):
Issued:
Value as of 11/27/2002:
Beneficiary Designati6n(s):
Earl F Dellinger
06/27/2002
$30,854.43
Earl A Dellinger(so~
Please accept our apology for the delay in sencling this information to you. If this letter
does not include all of the information you requested, or ff you have any questions or
concerns, please feel free to contact us at I 800 525-2799, ext. 88333.
Sincerely,
Annuity Processing
Cc: Landis, Troy H
Sun
Life FinancialTM
January 16, 2003
Irwin McKnight & Hughes
Attn: Roger E Irwin
60 West Pomfriet Street
Carlisle, PA 17013-3222
Policy Number: KA00782017-01
Dear Mr. Irwin: ..
We hope the following information will assist you:
Deceased: Earl Dellinger
Date of Death: 11/27/02
Value on the Date of Death: $15,567.64
Date of Issue: 05/08/98
Contract Owner(s): Earl Dellinger
Initial Premium: $15,000.00
You also asked for the date-of-death balance for policy KA00752817-01 and
KA00741849-01. Since both of those policies were transferred to Fidelity & Guaranty
Life Insurance Company you will need to contact them for the date-of-death balance.
This information is not intended for use on any specific form. However, it should provide
the information you need. Also note that a 1099-R tax form showing the gross payment
and taxable amount of this distribution will be sent by Keyport next year.
If you have any questions, please call our office at (800) 367-3653.
Sincerely,
Claims Department
Sun Life Financial PO Box 9133 Wellesley Hills, iVlA 02481
Keyport Lite Insurance Company and Independence Life anti Annuity Company are members of the Sun Life Financial group of companxes.
Manufacturers and Traders Trust Company, 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767
December 30, 2002
RE:
Estate Search
The Estate of:
Date of Death (D.O.D.)
EARL F DELLINGER
11/27/2002
To Whom It May Concern:
Identified below is the account information requested.
1. M&T Bank accounts in which the decedent's name appears:
Account Account Number Account Title Opening Branch D.O.D. Accrued Interest
Type Balances
(Includes Accr.
Int.)
CHK 1076248 EARL F DELLINGER 4344 $3105.26 $.00
OPENED 1/91
2. Loans, Mortgages, or other obligations titled in the decedent's name
Account Number Amount Owed
Account Description
NO Safe Deposit Box titled in the Decedent's name existed at our office.
If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724-
2440 outside of the Buffalo, NY calling area. Thank you.
Sincerely,
M&T BANK CORPORATION
BY:
Authorized Signature
.d r
LOOK FOR US, WE'LL GET YOU THERE.
12/19/2002
IRWIN MCKNIGHT & HUGHES
60 W POMFRET ST
CARLISLE PA 17013
The information which you requested on the account(s) of EARL F DELLINGER
(Social Security Number 162-22-7014) is/are as follows:
Account Number 90590829
Class of Account CHECKING
Date Opened 06/12/89
Principal Balance 3257.01
Accrued Interest
Balance at Date of 3257.01
Death
Account Ownership JTO
Name of Joint EARL A
Owner, if any DELLINGER
Date Ownership 06/12/89
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Ubfl~b
Additional
Information
Requested
Sir)~cerely, ~/
SENIOR SERVICES REP.
P.O. Box 171 I. HARRISBUR6. PENNSYLVANIA 17105-1711
Toll FrEE 1-866-WAYPOINT (I-866-929-7646) · IN YORK AREA 717/815-4~00 · wvvw. wagpointbank.com
Memberslx,
FEDERAL CREDIT UNION
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
REGULAR SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest to Date of Death
Accrued Interest from 1/1/02 to Date of Death
Name of Joint Owner
Date Joint Ownership Created
LIFE SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest to Date of Death
Accrued Interest from 1/1/02 to Date of Death
Name of Joint Owner
Date Joint Ownership Created
INVESTMENT SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest to Date of Death
Accrued Interest from 1/1/02 to Date of Death
Name of Joint Owner
Date Joint Ownership Created
LOAN ACCOUNT:
Account Number/Suffix
Date of Disbursement
Principal Balance at Date of Death
Loan Description
Name of Co-Maker
Collateral Securing Loan
53397 -00
09/05/1978
$395.99
$.49
$396.48
$5.73
Earl A. Dellinger
03/26/1994
53397 -04
02/01/2001 **
$4,000.00
$4.96
$4,004.96
$62.92
Earl A. Dellinger
02/01/2002
53397 -05
04/09/1986
$35,566.59
$55.18
$35,621.77
$540.59
Earl A. Dellinger
03/26/1994
Primary Borrower: Joshua R. Fetter
210672 -02
10/25/2002
$14,330.55
New Vehicle
Earl F. Dellinger
Vehicle:
2002 Ford Focus
Comaker/Contractual Pledge of Shares
**Account opened by transfer of funds from 53397-00
ME"~BERS 1sT FEDF_,J:~AL CREDIT UNION
Denise A. Anders
Insurance Products Supervisor
January 13, 2003
Estate of: EARL F. DELLINGER
Date of Death: November 27, 2002
Social Security Number: 162-22-7014
SALOMON SMITH BARNEY
A member of ot~group"~
717-780-1700 · 800-237-t700
January 29, 2003
RE: Earl R. Dellinger
Account 724-03998-11-008
To Whom It May Concern:
Please be advised that account 724-03998-11-008, titled Earl F.
Dellinger and Linda S. Dellinger (JTWROS) Joint Tenants With Rights Of
Survivorship, was Mr. Dellinger's only account held with Smith Barney and
was opened March 19, 1988.
Sincerely,
Chad Miller
Registered Sales Assistant to
Robert Beard
Vice President-Investments
Financial Consultant
SALOMON SMITH BARNEY INC. 11 North 3rd Street, 2nd Floor, Harrisburg, PA 17101-1702 FAX 717-233-2090
Date of Death Pricing for
Earl F. Dellinger
November 27,2002
Holding
Earned Income
(Cash)
Shares
Ave. Price
42.50 $1
Total
$42.50
Municipal High Inc. 16.313
Fund (MHF)
$7.30 $119.08
Nuveen Muni. 1000
Fund(NUV)
$9.06 $9060
Total Account Value $9,221.58
THE INFORMATION HEREIN HAS BEEN
OBTAINED FROM SOURCES ¥~,'i ~!!! ;WE
TO BE RELIABLE, BUT DO NOT Cf,:? -.c
ITS ACCURACY OR COM?LETEi,~ ~
PUT NAM INVESTMENTS
January 27, 2003
ROGER B IRWIN
IRWIN MCKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL BUILDING
60 WEST POMFRET ST
CARLISLE PA 17013-3222
Putnam Investor Services
Ih.st Office Box 4120.?
Prr;z,id. nce. Rhode llsland 02940-1203
1-800-225-1581
Account No.: A0D 1162227014BBB4
Account No.: Al21/62227014BBBE.
Account No.: A81 i 162227014BBBK
Registration: Earl F Dellinger &
Earl A Dellinger Jtwros
Account No.' A023162227014BBB F
Registration: Earl F Dellinger
IRA Plan
Retkrence No.: 0381973018
Dear Mr. lrn, in:
Thank you ibr contacting us regarding the above-referenced accm~nts. Please be advised that the
joint accounts were liquidated prior to the date of death. The following table provides the
information requested as of November 27, 2002 for the Individual Retirement Plan.
A023162227014BBBF
285.049
$14.86
$4,235.83
The Individual Retirement Plan was established on July 5, 1994. The joint accounts were
established on December 3, 1992.
To sell or transfer the shares, we require the following documentation:
· A letter of instructions signed by the beneficiary, Earl A. Dellinger.
A signature guarantee is required to prove that the signature is genuine.
· A certified copy of the death certificate. You may submit a copy of this tbrm
provided it shows positive indication of original certification.
· The enclosed Form W-9, completed and signed by the beneficiary.
Roger B. Irwin
Page Two
January 27, 2003
Should you have any questions, you may call us toll-free at 1-800-662-0019.
retirement representatives will be pleased to assist you.
Sincerely,
Janet Sheehy ~
Putnam Investor Services
enc. W-9
One of our
Eaton Vance Group of Funds
P.O. Box 9653
Providence, RI 02904-9653
(800) 262~1122
(508) 871-4971
January 3, 2003
Law Offices
Irwin, McKnight & Hughes
Attn: Roger B. Irwin
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
ACCOUNT #:
REGISTRATION:
REFERENCE #:
· EATON VANCE TAX MANAGED GROWTH FUND 1.1 CLASS A
592-1500063969
EARL F DELLINGER &
EARL A DELLINGER JTWROS
1210612444
Dear Mr. Irwin:
We are writing in regard to your recent correspondence.
Please note that as of the close of business on November 27, 2002, the above referenced account
was valued at $11,899.66. This value is based on a balance of 668.896 shares at the Net Asset
Value price of $17.79 per share.
In addition, the above referenced account was established on October 29, 1998.
If you haVe any further questions or require additional assistance, please contact one of our
Investor Services Associates toll-free at 1-800-262-1122. Our associates are available Monday
through Friday 8 a.m. to 8 p.m., Eastern Time.
Chuck Sargent
Investor Services Associate
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Earl A. Dellinger
being duly sworn according to law, deposes and says that he is the Personal
Representative of the Estate of Earl F. Dellinger
late of South Mi~_le_~pB Town_s.h~p , Cumberland County, Pa., deceased and that the
within is an inventory made by Earl A. Dellinger , the said Personal R~presentative
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn __ and subscribed before me,
Notarial Seal
Jacqueline L. Drawbaugh, Notary Public
Carlisle Boro. Cumberland County
of Death My Commission Expires Aug. 14, 2003 11
Member, P~an~yivania Association ot Notaries M onf h
307 James Road
Carlisle, PA 17013
Address
2002
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
Inventory of the real and personal estate of
EARL F. DELLINGER
deceased
1. 307 James Road, Carlisle, South Middleton Township, Cumberland County. .
2. M&T Bank - Checking Account .........................
3. Miscellaneous Personal Property .......................
124,000 00
3,105 26
22,262 00
TOTAL .................. 149,367
26
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURB, PA 17128-0601
COHMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-1Sq? EX AFP
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE
CUT ALONG THIS LINE ~
PA 17015
DATE 04-14-2005
ESTATE OF DELLINGER
DATE OF DEATH 11-27-2002
FILE NUMBER 21 05-0001
.:~COUNTY', CUMBERLAND
ACN 101
Amoun~ Remi*~ed
EARL
MAKE CHECK PAYABLE AND REMIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETA/N LOWER PORTION FOR YOUR RECORDS ~
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF DELLINGER EARL F FILE NO. 21 05-0001 ACN 101 DATE 04-14-2005
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Es~e~e (ScheduZe A) (1)
2. S~ocks and Bends (Schedule B) (2)
3. Closely Held S~ock/Per~nershLp /n~eres~ (Schedule C) (3)
4. Nor~geges/No~es Receivable (Schedule D)
5. Cash/Bank DeposL~s/NLsc. Personal Proper~y (Schedule E) (5)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEMPTXONS:
9. Funeral Expenses/Adm. Cos~s/flisc. Expenses (Schedule H) (9)
10. Deb~s/Hor~gage Liabilities/Liens (Schedule 1) (10)
11. To~el Deductions
12. Ne~ Value of Tax Re~urn
15.
14.
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e Subjec~ ~o Tax
124zO00.O0
.00
.00
.00
25z$67.Z6
3ZzZ00.75
Z06z478.75
(8)
13,493.56
NOTE: To insure proper
credi~ ~o your account,
submi~ ~he upper portion
of ~his form wi~h your
~ex payment.
NOTE:
$88,046.74
(~5), .00 x 00 = .00
(16}, $74,555.18 x 045= 16,854.89
(17), .00 x 1Z = .00
(28). .00 x 15 = .00
(19)= 16,854.89
ANOUNT PAID
16,012.15
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
ASSESSMENT OF TAX:
15. Amoun~ of Line lq m~ Spousal rm~e
16. Amoun~ of L/ne 14 ~axmble a~ Lineml/CXmss A ra~:e
17. Aeoun~ of Line 14
18. Amoun~ of Line 14 ~exable a~ Colla:~eral/Class B rm~e
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT
DATE NUHBER /NTEREST/PEN PA/D (-)
02-27-200:5 CDOOZZ51 842.74
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/T/ONAL /NTEREST.
16,854.89
.00
.00
.00
( I'F TOTAL DUE 'rs LESS THAN $1, NO PAYHENT 'rS RE~U'rRED.
'rF TOTAL DUE 'rs REFLECTED AS A 'CRED'rT' (CR}, YOU HAY BE DUE
A REFUND. SEE REVERSE S.rDE OF TH'rS FORH FOR 'rNSTRUCT'rONS. )
If an assessment was Lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 wlll
reflect figures that include the total of ALL returns assessed to date.
.00
(11) 13.~e3.56
(12) $74,555.18
(~$) . O0
(z4) :574,553.18
RESERVATION:
Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coeeoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #XLLS, AGENT
A refund of a tax credit, mhich ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office
of the Register cf Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour
answering service for farms ordering: 1-800-562-2050; services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-5010 (TT only).
Any party in interest not satisfied with the appraisement, alloeance, or disalloeancs of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--aritten protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of tho personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sos page 5 of the booklet "Instructions for Inheritance Tax Return for e Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (51) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency, or nine [9) months and one (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable interest rates for 1981 through Z005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Yea..~r Rate Factor
1981 ZOZ .000548 1987 91 .000147 1999 71 .000191
1985 161 .000458 1988-1991 llZ .000501 ZOO0 8X .000119
1984 11Z .000501 1991 91 .O00Zq7 ZOOZ 91 .000147
1985 ISZ .000556 1995-1994 7Z .OOO19Z 200Z 6Z .000164
1986 lOZ .000274 1995-1998 92 ,000Z47 2005 52 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notica, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
No. 21-03-0001
EARL F. DELLINGER
NOVEMBER 27, 2002
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
do
Date: 6/16/03
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
signature ~
IRWIN, McKNIGHT & HUGHES
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative