HomeMy WebLinkAbout08-10-101505610148
REV-1500 Ex (°'-'°'
OFFlCULL USE ONLY
PA Department of Revenue County Code Year t File Number
Buroau of Individual Taxes INHERITANCE TAX RETURN
Poeoxzaosot 21 09 0491
Herrlsburg, PA 17128-°601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
225-10-0122 05202009 02021919
Decedent's Last Name Suffix Decedent's First Name M I
TABOR NANCY S
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffuc Spouse's First Name M I
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
® 1. Original Return
^ 4. Limited Estate
® 6. Decedent Died Testate
(Attach Copy of Will)
^ 9. Litigation Proceeds Received
^ 2. Supplemental Retum
^ 4a. Future Interest Compromise (date of
death after 12-12-62)
^ 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
^ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
prlorto 12-13-82)
^ 5. Federal Estate Tax Return Required
B. Total Number of Safe Deposit Boxes
^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DAVID M• WATTS, JR•, ESQ- 717-237-5344
First line of address
100 PINE STREET
Second line of address
PO BOX 1166
City or Post Office State ZIP Code
HARRISBURG PA 171081166
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Correspondent's e-mail address: D W A T T S o"1 M W N• C O M
Ind nalties of perjury, 1 declaro that I have examined this rotum, induding accompanying schedules and statements, and ro the beat of my knowledge and belief,
is true, co t end cpmplete. Dadaretion of propargr other than the peroonal roprosentative is based on dl Intonnation ofwhieh preparor has any knaYVladge.
CHED
Pfb BOX 1166
1505610148
REGISTER OF WILLS USE ONLY
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DATE
HARRISBURG, PA 17108-1166
Side 1
9M4847 4.000 15 0 5 61014 8
^ 3. Remainder Retum (date of death
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_J 1505610148
1500 EX(°'-'°'
REV
- OFFlCL4L USE ONLY
PA Dopartrnent of Revenue
Buroau of IndhAdual Taxes
PO BOX 290601
INHERITANCE TAX RETURN County Coda Year Fila Number
21 09 0491
Narrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW
225-10-0122 05202009 02021919
Decedent's Last Name Suffix Decedent's First Name M I
TABOR NANCY S
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffoc Spouse's First Name M I
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
® 1. Original Return
^ 4. Limited F~tate
® 8. Decedent Died Testate
(Attach Copy of Wiil)
^
g. Litigation Proceeds Received
^ 2. Supplemental Return
^ 4a. Future Interest Compromise (date of
death after 12-12-82)
^ 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
^ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
^ 3. Remainder Retum (date of death
prior to 12-13-82)
^ 5. Federal Estate Tax Return Required
Q_ 8. Total Number of Safe Deposit Boxes
^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST 8E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DAVID M• WATTS, JR•, ESQ- 717-237x.,5344 ,~,
First line of address
100 PINE STREET
Second line of address
PO BOX 1166
City or Post Office
HARRISBURG
REGIS7~ 1"i~MLL3 lIS!$NLY
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State ZIP Code
PA 171081166
Correspondents e•rrrog address: D W A T T S a1 M W N• C O M
Under panaltiea of perjury, 1 dsclaro that I have examined this realm, InGuding axompanyMp schedules and statements, end to the best d my knowledge end belief,
it is true, corroct and wmplete. DeGarotion of proparor othcy than the personal ropresantetive is based on all intorma9on of which proparer has any knowledge.
TTACHED
BOX 1166
HARRISBURG, PA 17108-1166
Side 1
1505610148 9M49474.000 15D5610148
1505610248
REV-1500 EX
Decedent's Social Security Number
225-1D-0122
oecedenraName: TABOR NA>11.CY.. _.._____ S
RECAPITULATION
1. Real Estate (Schedule A) ............................ 1 2 7 2, O D 0.0 0
2. stocks and Bonds (schedule B) . 2. 7 5 6 , 0 3 9 • 3 D
3. Cloaely Held Corporation, Partnership or Sole~Proprietorship (Schedule C) , 3, D , D D
4. Mortgages and Notes Receivable (Schedule D) 4. D • D D
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) g, 18 2 , 5 ], D . 12
s. Jointly Owned Property (Sdiedule F) ~ Separate Billing Requested g, D . D D
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested .. .. 7. 4 , 16 3 • 8 3
8. Total Gross Assets (total lines 1 through 7) s. 1, 214 , 713.2 5
9. Funeral Expenses and AdminisVative Costs (Schedule H), , g, 31 , 6 6 9 • 5 8
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) , , , , , , , , , 10. 1 D , 6 6 8.6 7
11. Total Deductbna (total Lines 9 and 10), 11, 42 , 338.25
12. Net Velue of Estate (Line 8 minus Line 11) i 2. 1,17 2 , 3 7 5 • D 0
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) , , 13, D • D D
14. Net Vslus SubJaet to Tax (Line 12 minus Line 13) , 14. 1 , 17 2 , 3 7 5 • D D
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 911 s
(a>(1.z> x .o - D • 00 15. 0.00
18. Amount of Line 14 We
o 4~
t li
t
x
l
ra
.
a
nea
e
1,172, 374.99 1s. 52, 756.87
17. Amount of Line 14 taxable
at sibling rateX .12 D • DD 17. D , DD
1 B. Amount of Line 14 taxable
at collateral rate X .15 D• D D 18. D• D D
19. TAX DUE ... .. .. .. ... ..... .... 19. 52,756.87
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT X^
Side 2
L 1505610248 1505610248
9M4649 4.000
J
REV-1500 EX Pepe 3 FlN Number
Decedent's Com late Address: 21 0 9 0 4 91
DECEDENT'S NAME
Y
srREErADDRESs
G7Y STATE ZIP
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments 51, U 0 0.0 0
s. Miscount 2 , 6 3 7.8 4
3. Interest
(1> 52,756.87
Tatei Credita (A + B) (z> 5 3 , 6 3 7.8 4
(3) (] • 0 ~
4. If Llne 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Paga 2, Line 20 to roquest a refund. (4)
880•
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • ~ 0
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:
a. retain the use or income of the property transferred; ........... ^
b. retain the right to designate who shell use the properly transferred or its income::::::::::
c. retain a reversionary interest; ar ........... .
.
d. receive the promise for Iffe of either payments, benefits or care?
2. If death occurred after Dec. 12, 1982, did decedent transfer properly within one year of death
without receiving adequate consideration? ..............................
"
" ^
or payable-upon-death bank account or security at his ar her death? .
in trust for
3. Did decedent own an
4. Did decedent own an individual retirement account, annuity, or other non-probate property, which O
contains a beneficiary designation? .......... .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Far dates of death on or after Juty 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or far the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
Far dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or Tor the use of the surviving spouse is 0 percent
[72 P.S. §9118 (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 era still applicable even if the surviving spouse is the only beneficary.
Far dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent [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 benefiaaries is 4.5 percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)J. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
9M4877 2.000
REV-1502 EX+ (01-10)
Pennsylvania
OEPAR7NENr OF REVENUE
ItJ£PoTANCE TAX RETURN
SCHEDULE A
REAL ESTATE
ESTATE OF: FILE NUMBER:
NANCY 3 TABOR 21 09 0491
All real property owrard solety w as a bnarlt In common must bs reporbd at fair market valor. Feir market value is defined as the prim at which property
would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, bdh hating reas«lable knowledge of the releveM facia.
Real properly thN b Jdrltlyowned wNh right of survlvorahip must be disclmed on Schedub F.
owasss 2.00o If more space is needed, use addfional sheets of paper of the same size.
REV-1503 EX ~ (8-88)
COMMONWEALTH OF PENNSYLVANIA
INHERIT T~ ER~rRN
SCHEDULE B
STOCKS 8~ BONDS
NANCY S, TEA QR 21 09 0491
All property Jointy-owned with rf®ht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
PAJMBER DESCwaTwN OF DEATH
1. THE FOLLOWING ASSETS WERE HELD IN A LEGACY TREASURY
DIRECT ACCOUNT; SEE ATTACHED VALUATION:
50,000 Par
United States Treasury Nt Mat: 08/15/2011 5~ Otc
CUSIP: 912827782
Interest accrued to 5/20/2009
2 200,000 Par
United States Trees Nts Mat: 08/31/2011 4.625
Government/Agency (Dealer Quotations)
CUSIP: 912628F34
Interest accrued to 5/20/2009
3 50,000 Par
United States Trees Nta Mat: 11/30/2011 4.5~
Government/Agency (Dealer Quotations)
CUSIP: 912628GA2
Interest accrued to 5/20/2009
4 50,000 Par
United States Trees Nts Mat: 08/15/2014 4.25
Government/Agency (Dealer Quotations)
CUSIP: 912826CT5
Interest accrued to 5/20/2009
5 50,000 Par
United States Trees Nts Mat: 08/15/2017 4.75$
Government/Agency (Dealer Quotations)
CUSIP: 912828HA1
Interest accrued to 5/20/2009
6 30,000 Par
United States Trees Nts Mat: 05/15/2018 3.875
Government/Agency (Dealer Quotations)
CUSIP: 912828HZ6
Interest accrued to 5/20/2009
Total from continuation schedules .
54,578.13
649.17
216,375.00
2,036.01
54,250.00
1,057.01
55,281.25
551.80
56,453.13
616.71
31,781.25
15.79
282,394.05
TOTAL (Also enter on line 2, Recapftulation) I S 756 , 039.30
3W4898 1.800 (If more space is needed, insert addkional sheets OT the same size)
Estate of: NANCY S. TABOR 21 09 0491
Schedule 8 (Page 2)
Item Valua at Date
No. Description of Death
7 20,000 Par
United States Tress Nts Mat: 02/15/2019 2.75$
Government/Agency (Dealer Quotations)
CUSIP: 912828Im1 19,243.75
Interest accrued to 5/20/2009 142.82
8 150,000 Par
United States Treasury Bd Mat: 08/15/2026 6.75 Otc
CUSIP: 912810EX2 200,601.75
Interest accrued to 5/20/2009 2,629.14
9 50,000 Par
United Staten Treasury Bd Mat: 06/15/2028 5.5~ Otc
CUSIP: 912810E'E3 59,062.50
Interest accrued to 5/20/2009 714.09
Total (Carry forward to main schedule) 282,394.05
REV-0508 EX + (688)
SCHEDULE E
cAATAONyvFALTH OF PENNSYLVANIA BANK DEPOSITS
& MISC.
CASH
INHER~IT~AA M T ER~EtNRN ,
,
PERSONAL PROPERTY
ESTATE OF FILE NUM~R
NANCY S. TABOR 21 09 0491
InGUde the proceeds d Iltipalion and the date the pioceeda wale received by the estate.
AN d owned with fhe M of survWorohip must be dlscbsW on ScMduls F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION ~ ~`TM
1 PNC Bank Checking Account No. 51-4022-3698 163,165.35
See attached bank letter
Interest accrued to 5/20/2009 5.63
2 Miscellaneous Deposit (7/20/09) 113.32
3 U.S. Treasury - 2009 Income Tax Refund 8,635.00
4 2004 Buick Century 7,612.50
Valued per Kelly Blue Book at private party value
(average between excellent and good condition)
5 State Farm - Automobile Insurance Refund 476.32
6 Personal Property - Specifically devised to Lindsey
Smith Tabor, including jewelry, mink jacket, and a
painting 2,500.00
Value estimated by Executors
7 Miscellaneous Personal Property - 0.00
The Decedent specifically devised her paintings to
various individuals. Please note that these paintings
were painted by the decedent and had nominal value (more
sentimental value). We therefore are reporting this at
$0.00.
3W46AD 1.000
(If moro apace is needed, insert additional sheets d the creme size)
182,510.12
REV-1510 EX + (0&09)
Pennsylvania
L7EPARTMENf OF REVENUE
SCHEDULE G
INTER-VIVOS TRANSFERS AND
MISC. NON-PROBATE PROPERTY
NANCY 3. TABOR 21 09 0491
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM
NUMBE DESCRIPTION OF PROPERTY
NCUDETIENNEOFTIE7RNbFEREE,TEIRREUTONMPTOOECFDEMMD
TEalEOFTRMbF92ATfX51A00PVOFT!£OEEpFORRFALEBTRTE
DATE OF DEATH
VALUE OF ASSET
%OFDECDS
kJTEREST
EXCLUSION
napuf:AS~e
TAXABLE
VALUE
1~ Net Cash Gift to Ben Tabor, Jr.
made in March 2009 7,163.83 100.0000 3,000.00 4,163.83
Mr. Tabor received $37,000 in
March 2009 and deposited to his
personal account to use to pay
the decedent's medical and
other maintanence expenses.
She was in poor health at the
time and this method allowed
Mr. Tabor to more easily pay
his mother's expenses. From
March 2009 until the decedent's
death, the expenses paid from
these funds attributable to the
decedent were $29,836.17.
Additional supporting
documentation to support these
expenses is available if
needed. The amount of tie gift
reported is the balance
remaining of the funds received
by Mr. Tabor at decedent's
death.
TOTAL (Also enter on line 7, Retmpkulatlon) E Q ,163.83
If more apace is ruieded, use eddilionel sheets d paper d the asma size.
9W18AF 2.000
REV-1511 EX~ (1008) SCHEDULE H
Pennsylvania
OEPMIbENT OF REVENUE FUNERAL EXPENSES AND
NYIERRANCE Tax RETURN ADMINISTRATIVE COSTS
RESOENroECEOENr
ESTATE OF FILE NUMBER
NANCY 3. TABOR 21 09 0491
Decedent's debts must be reported on Schedule I.
ITEM
LIMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~, Parthemore Funeral Home 2,829.54
Total from continuation schedules .
B. ADMINISTRATNE COSTS:
t . Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
Citv
Year(s) Commission Paid:
State ZIP
z. AttomeyFees: McNees Wallace & Nurick -estimated
3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation.)
Claimant Benjamin L. Tabor, Jr.
Street Address 1602 Kathryn Street
City New Cumberland State PA ZIP 17070
Relationship of Claimant to Decedent SON
4. Probate Fees:
5. Acwuntant Fees:
8. Tax Retum Preparer Fees:
7.
1 Bureau of Public Debt
Transaction Fees related to sale of bonds after
death
Total from continuation schedules .
2,400.00
19,500.00
3,500.00
892.00
405.00
2,143.04
31,669.58
ewaea~ z.ooo If more space is needed, use additional sheets of paper of the same size.
Estate of: NANCY S. TABOR 21 09 0491
Schedule H Part 7 (Page 2)
2 Central Penn Business Journal
Legal Advertising 109.00
3 Clauser Real Estate Appraisals
Real Estate Appraisal 350.00
4 Cumberland County Register of Willa
Filing fee re inheritance tax return and inventory 30.00
5 Cumberland Law Journal
Legal Advertising 75.00
6 McNees Wallace & Nurick LLC
Reserve for closing coats re duplicating, postage,
etc. 250.00
7 McNees Wallace 6 Nurick LLC
Coats Advanced as follows:
Duplicating $88.40
Toll Calls 3.00
Travel Exp. 24.20
Courier Svs. 12.04
Postage 44.31
Bond Values 13.95 165.90
PA American Water
Water Charges 127.41
9 PNC Bank
Early Closure Fee 25.00
10 PP&L
Electric Service 407.73
11 T. Robert Gruver
Lawn Maintenance 3ervicas 583.00
Total (Carry forward to main schedule) 2,143.04
REV-1512 EX ~ (12.08)
Pennsylvania
SCHEDULE I
DEPAHrMEMOF REVENUE DEBTS OF DECEDENT,
rx1EPoTANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF PILE NUMBER
NANCY $. TABOR 21 09 0491
Report debts Incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALVE AT DATE
NUMBER DESCRIPTION OF DEATH
~• American Medical Equipment
Balance due 39.61
2 Associated Cardiologists
Balance Due 48.70
3 Bureau of Public Debt
Annual Fee for decedent's treasury account 100.00
4 Csmp Hill Emergency Physicians
Balance Due 37.96
5 Griswold Special Care
Caregivers 126.00
6 Holy Spirit Hospital
Balance Due 483.57
7 Home Infusion Solutions - York
Balance Due 101.00
8 Internists of PA
Balance Due 79.25
9 McNees Wallace & Nurick LLC
Estate Planning Services; Invoice issued prior to death 972.47
10 Ortho Surgeons
Balance due 24.81
11 OSL DBA Orth Institute of PA
Balance Due 7.46
12 PA Department of Revenue
Tax Due re 2009 Income Tax Return 10.00
13 PA Gastronologists
Balance Due 48.21
14 Quantum Imaging
Balance Due 14.82
15 Susie Sunday
Caregivers 235.00
Total from continuation schedules 8,339.81
8W48AH 2.000 If more space is needed, insert additional sheets of the same size.
Estate of: NANCY S. TABOR
Schedule I (Page 2)
Item
No. Description
16 T. Robert Gruver
Lawn Maintenance Services
17 U.S. Treasury
Estimated Tax Payment (2009 taxes)
18 U.S. Treasury
Tax Due re 2008 Form 1040
19 West Shore Anestesia
Balance due
20 West Shore EMS
Balance Due
21 09 0491
Amount
1,503.61
5,000.00
1,499.15
7.73
329.32
Total (Carry forward to main schedule) 8,339.81
REV-1513 EX+ (01-10)
Pennsylvania
DEPARTAENr OF REVENUE
INHERRANCE TAX RETURN
RESIDENTDECEDENT
SCHEDULE J
BENEFICIARIES
FILE NUMBER:
NAN Y 3. TABOR 21 09 0491
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [Indude outright spousal dialribu5ons end trenatars under
Sec. 9118 (a) (1.2).]
1. Lindsey 3. Tabor
118 Wickham Square
Boone, NC 28607
Personal Property - Specifically
devised to Lindsey Smith Tabor,
including jewelry, mink jacket, and
a painting
Inventory Value: 2,500.00 Granddaughter 2,500.00
EMER DOLLAR AMOlNJTS FOR DISTRIBIlT10NS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE.
[[ NOIaTAXABLEDISTRIBUTIONS
A. SPOUSAL DISTRIBl1110NS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
t.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LII~ 13 OF REV-1500 COVER SHEET. S 0.00
9W48A1 2.000 If more space is nestled, use etltlitional sheets OT paper Of the same size.
Estate of: NANCY S. TABOR
Schedule J Part 1 (Page 2)
Item
No. Description
2 Benjamin L. Tabor, Jr.
1602 Kathryn Street
New Cumberland, PA 17070
Net Cash Gift to Ben Tabor, Jr. made
in March 2009
Inventory Value: 4,163.83
One Half of Residue: 582,855.58
3 John M. Tabor
1500 James St Road
Syracuse, NY 13203
Son
Relation
21 09 0491
Amount
567,019.41
One Half of Residue: 582,855.58 Son 582,855.58
ESTATE OF
NANCY S: TABOR
PA NO. 21-09-0491
COPY OF
DECEDENT'S WILL
v REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
No . 2009- 00491 PA No . 21- 09- 0491
Estate Of: NANCYS TABOR
(FrsL Mldd/e, Lestl
a/k/a : NANCY SM/TH TABOR
Late Of : NEW CUMBERLAND BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 225-10-0122
WHEREAS, on the 8th day of June 2009 an instrument dated
April 20th 2009 was admitted to probate as the last will of
NANCY S TABOR
rFleL Middle, Lend
a/k/a NANCY SMITH TABOR
late of NEW CUMBERLAND BOROUGH, CUMBERLAND County,
who died on the 20th day of May 2009 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUN~ERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
BENJAM/N L TABOR JR and JOHN M TABOR
who have duly qualified as EXECUTOR(R/X)
and have agreed to administer the estate according to law, all of which
fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VAN/A.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 8th day of June 2009.
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
NANCY S. TABOR
I, NANCY S. TABOR, of New Cumberland, Cumberland County, Pennsylvania, make
-~
this Will, hereby revoking all my former Wills and Codicils. c~ ~'
.-~ , ,
~ ~ -:~
.'T ~_
ARTICLE ONE -~ ~' - -~
TANGIBLE PERSONAL PROPERTY ~,
§ 1.1 I desire that my granddaughter, Lindsey Smith Tabor, receive alf of my jewelry, ~ ' °"`-
ca
costume jewelry and fine jewelry, including but not limited to my cameo ring; my jade ring, my
star sapphire ring; and my diamond earrings (on her wedding day). The rest of the jewelry can
be given to Lindsey at her father's discretion, John Malcolm Tabor being her father:
§ 1.2 From the bulk of my paintings, the following recipients may select one painting,
selection to be made in the following order.
Benjamin L. Tabor, III
Benjamin L. Tabor, Jr:
John Malcolm Tabor
LindseySmith Tabor
Saul Cizek (John D. Cizek) -Nephew
William P. Cizek-Nephew
Deborah Smith Tabor
JoAnn Sieber Hackman
Jessie Crowder Tabor
The remainder of my paintings may be sold, given to charities or disposed of as my Executors
see fit.
§ 1.3 I desire that my mink jacket be given to my granddaughter, Lindsey Smith Tabor.
§ 1.4 The remainder of my clothing may be disposed of as my Executors see fit. Any
and all ladies in my family who can make use of any article of clothing should be given first
choice. I would prefer that it be given to members of the family. Any remaining articles of
clothing shall be given to a charity.
§ 1.5 I bequeath all my remaining tangible personal property, including by way of
illustration but not byway of limitation, my household furniture and furnishings, paintings,
books, automobiles, jewelry and personal effects, exclusive of any such property used in a
trade or business, in accordance with the terms of a signed and dated memorandum I may
prepare. If no such memorandum is received or located by my Executor within sixty (60) days
after being appointed as such, after a reasonable search for such memorandum, my Executor
shall be held harmless for distributing such assets as hereafter provided. I bequeath any such
property not disposed of by such memorandum, or all of such property if no such memorandum
is so received or located, to Benjamin L. Tabor, Jr., and John M. Tabor (together, "My
Children"), living at my death, to be divided among them in as nearly equal shares as they
agree. In the event of irreconcilable disagreement among My Children, they shall take alternate
turns selecting individual items with my oldest Child making the first selection. Any items not so
selected shall be sold and the proceeds shall pass as a part of my residuary estate.
§ 1.6 To the extent practicable in the Executor's sole discretion, I bequeath any
policies of insurance on such property to the beneficiary entitled to such property.
§ 1.7 I direct that the expenses of storing, packing, shipping, insuring and delivering
any such properly to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
ARTICLE TWO
RESIDUE
§ 2.1 I devise and bequeath all the rest, residue and remainder of my estate to My
Children then living at my death, per stirpes, subject, however, to being held in continued trust
-2-
in accordance with the provisions of Article Three hereof in the case of any beneficiary who is
less than thirty (30) years of age.
§ 2.2 My son, Benjamin L. Tabor, Jr., shall have the first option to purchase my
residence located at 1602 Kathryn Street, New Cumberland, PA 17070 from my estate, at such
value as is determined to be its fair market value for the purposes of the Pennsylvania
inheritance tax.
ARTICLE THREE
TRUST FOR BENEFICIARY UNDER THIRTY YEARS OF AGE
§ 3.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to
receive a mandatory distribution of property from my estate or from any trust created by this
Will and is under thirty (30) years of age, I devise and bequeath such property to my Trustee,
herein named, or I direct that such property be held by my Trustee in continued trust, as the
case may be, for the benefit of such beneficiary, in trust, in accordance with the following
provisions of this Article Three.
§ 3.1.1 While each such beneficiary is under eighteen (18) years of
age, the Trustee shall hold, manage, invest and reinvest the trust property, shall
collect the income thereof and shall apply to or for the benefit of such beneficiary
so much of the net income and, if the net income is insufficient, so much of the
principal of the trust property as the Trustee shall from time to time deem
necessary or proper for such beneficiary's health, maintenance, support and
complete education, including preparatory, college and graduate education, and
professional, vocational or technical training. The Trustee shall annually
accumulate any net income not so distributed and add the same to the principal
of the trust property.
§ 3.1.2 After such beneficiary attains twenty-one (21) years of age,
the Trustee shall continue to hold, manage, invest and reinvest the trust
property, shall collect the income thereof and shall distribute the net income in
quarter-annual installments, or more frequently if the Trustee deems it advisable,
to or for the benefit of such beneficiary.
-3-
§ 3.1.3 In addition to the foregoing, after such beneficiary attains
twenty-one (21) years of age, the Trustee may distribute to or for the benefit of
such beneficiary so much of the principal of the trust property as the Trustee
shall from time to time deem necessary or proper for such beneficiary's health,
maintenance, support and complete education, including preparatory, college
and graduate education, and professional, vocational or technical training, and to
assist such beneficiary with his or her reasonable wedding expenses, in the
purchase of a principal residence and in the establishment of a profession or of a
business considered a good risk by the Trustee, taking into account other
available funds, including such beneficiary's assets.
§ 3.1.4 At any time after such beneficiary attains thirty (30) years of
age, such beneficiary may withdraw any or all of the principal of his or her trust.
§ 3.1.5 If such beneficiary dies before the complete termination of his
or her trust, the Trustee shall distribute the property then held in trust for such
beneficiary to such persons or entities (including the beneficiary's estate), in
such amounts and upon such trusts, terms and conditions as the beneficiary by
his or her last Will may appoint by specific reference to this general power of
appointment. Any property not so appointed shall be divided into shares and
distributed to the beneficiary's issue then living, per stirpes, or, if none, to the
issue then living of the parent of such beneficiary who was a descendent of
mine, per stirpes, or if none, to my issue then living, per stirpes, and in all
circumstances subject to being held in continued trust in accordance with the
provisions of this Article Three.
ARTICLE FOUR
APPOINTMENT OF FIDUCIARIES
§ 4.1 I appoint Benjamin L. Tabor, Jr., and John M. Tabor, as Executors of this Will.
If either is unable or unwilling to act or continue to act, for any reason whatsoever, then the
other shall serve alone. All references herein to the "Executor" shall mean my originally
appointed Executors or my successor Executors, as the case may be.
§ 4.2 I appoint Benjamin L. Tabor, Jr., and John M. Tabor as Trustee of any trust
created by this Will. If either one of them is unable or unwilling to act or continue to act, for any.
reason whatsoever, the vacancy shall not be filled and the other then serving Co-Trustee shall
act or continue to act as sole Trustee.
-4-
§ 4.3 Any Trustee serving hereunder may resign at any time, for any reason
whatsoever, without court approval. If at any time there is a complete vacancy in the office of
Trustee, then the then income beneficiaries of all trusts hereunder (or their natural or legal
guardians) by majority vote shall immediately appoint a substitute individual and/or corporate
Trustee(s), as the case may be, to succeed to that position.
§ 4.4 The individual(s) serving as Trustee shall have the right to appoint a corporate
Co-Trustee.
§ 4.5 If at any time hereunder there is no individual serving as trustee of any trust
created hereunder, the corporate Trustee shall serve as sole Trustee.
§ 4.6 The individual(s) serving as Trustee from time to time may by unanimous vote
remove any then serving corporate Trustee; provided that such individual Trustee(s) shall
immediately appoint a substitute corporate Trustee to that position. If at any time hereunder
there is no individual serving as Trustee of any trust created hereunder, the then income
beneficiaries of all trusts hereunder (or their natural or legal guardians) by unanimous vote shall
have the right to remove any corporate Trustee for any reason whatsoever; provided that the
then income beneficiaries of all trusts hereunder (or their natural or legal guardians) shall by
majority vote immediately appoint a substitute corporate Trustee to succeed to that position.
§ 4.7 Any corporate Trustee(s) shall not be related or subordinate to the parties
appointing it within the meaning of § 672(c) of the Internal Revenue Code.
§ 4.8 Any corporate Trustee shall be a financial institution with fiduciary powers.
§ 4.9 All references herein to the "Trustee" shall mean the originally appointed Trustee
or the successor Trustee(s), as the case may be.
§ 4.10 I appoint the then serving Trustee as Guardian of the estates of any minor
beneficiaries under this Will, including the proceeds of any life insurance on my life payable to
-5-
such minors and any other property, rights or claims with respect to which I am entitled to
appoint a guardian and have not otherwise specifically done so. The Guardian shall have full
authority to use such assets, both principal and income, in any manner the Guardian shall
deem advisable for the best interests of the minor, including preparatory, college and graduate
education, and professional, vocational or technical training, without securing a court order.
ARTICLE FIVE
POWERS OF FIDUCIARIES
§ 5.1 No fiduciary under this Will shall be required to give bond or other security for the
faithful performance of the fiduciary's duties.
§ 5.2 Any such fiduciary shall have, without restriction or qualification, all powers given
by law, including without limitation those under the Pennsylvania Probate, Estates and
Fiduciaries Code, in addition to the following powers:
§ 5.2.1 To invest in, accept and retain any real or personal property,
including stock of a corporate fiduciary or its holding company, without restriction
to legal investments.
§ 5.2.2 To sell, exchange, partition or lease for any period of time any
real or personal property and to give options therefor for cash or credit, with or
without security.
§ 5.2.3 To borrow money from any person including any fiduciary
acting hereunder, and to mortgage or pledge any real or personal property.
§ 5.2.4 To hold shares of stock or other securities in nominee
registration form, including that of a clearing corporation or depository, or in book
entry form or unregistered or in such other form as will pass by delivery.
§ 5.2.5 To engage in litigation and compromise, arbitrate or abandon
claims.
§'5.2.6 To make distributions in cash, or in kind at current values, or
partly in each, allocating specific assets to particular distributees on a non-pro
rata basis, and for such purposes to make reasonable determinations of current
values.
-6-
§ 5.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the .
payment of such taxes, without obligation to adjust the distributive share of
income or principal of any person affected thereby.
§ 5.2.8 To determine the apportionment of receipts and expenses,
including extraordinary cash dividends, stock dividends, capital-gain dividends of
regulated investment companies and proceeds and expenses of the sale of
unproductive real estate, between income and principal, such apportionment to
be made so as to balance fairly the interests of any income beneficiary and the
remaindermen.
§ 5.2.9 To disclaim any interest I may have in any estate if the
Executor deems such disclaimer to be in the best interests of my estate and the
beneficiaries thereof.
§ 5.2.10 To merge any trust created hereunder with any other trust or
trusts created by me under will or deed, if the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or
persons, and if such merger shall not cause any adverse income, estate or
generation skipping transfer tax consequence.
§ 5.2.11 To terminate any trust created herein, the principal of which is
or becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the
then remaining trust property to the beneficiary then entitled to the income of the
trust property or, if there is more than one beneficiary, to the beneficiaries then
entitled to the income of the trust property, in proportion to their respective
interests therein or, if such interests are not defined, in equal shares to such
beneficiaries. The receipts and releases of the distributees will terminate
absolutely the right of all persons who might otherwise have a future interest in
the trust, whether vested or contingent, without notice to them and without the
necessity of filing an account in any court.
§ 5.2.12 To make any election available under the tax laws, including
the power to make an election to qualify any trust created hereunder as a
Qualified Subchapter S Trust ("ASST") or an Electing Small Business Trust
("ESBT").
§ 5.2.13 With respect to any trust hereunder that holds shares of stock
in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S
Corporation stock"), to segregate such S Corporation stock from the other
assets of any such S Corporation trust, to hold such stock in a separate trust
under similar terms and conditions, and to take such actions and make such
-7-
elections as may be reasonable necessary to qualify any such separate trust as
a permitted S Corporation shareholder under § 1361(c)(2) of the Internal
Revenue Code.
ARTICLE SIX
PROVISION FOR TAXES
§ 6.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or with
respect to any property subject to any such tax, and any penalties thereon, shall be paid by the
Executor out of the principal of that portion of my estate disposed of by Article Twp of this Will,
and all interest with respect to any such taxes shall be paid by the Executor out of the income
or principal or partly out of the income and partly out of the principal of such portion of my
estate, in the absolute discretion of the Executor. My Executor shall not make apportionment
among or seek reimbursement from the beneficiaries, recipients or owners of such property for
any such taxes, penalties or interest. Notwithstanding any provision of this Article Six to the
contrary, the Executor shall not pay any such taxes, penalties or interest attributable to any
property included in my estate solely because of a power of appointment thereover that I
possess but have not exercised or any qualified terminable interest property.
ARTICLE SEVEN
PROVISION FOR DEBTS AND EXPENSES
§ 7.1 I direct that any of my legally enforceable debts, any expenses of my last illness,
funeral and burial, and any of the administrative expenses of my estate shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
-8-
ARTICLE EIGHT
MISCELLANEOUS PROVISIONS
8.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Revenue Code of 1986, as amended from time to time, or the corresponding provision of
subsequent law.
§ 8.2 If any person and I die under such circumstances that it is impossible to
determine which of us survived, it shall be conclusively presumed and this Will shall be
construed as if such person had predeceased me.
§ 8.3 Whenever a discretionary distribution of net income or principal is permitted
pursuant to any trust created by this Wili, if such distribution may be made in whole or in part to
a person who is then a trustee of such trust, such person may not participate in any way in the
decision whether to make such distribution. No trustee who is under a legal obligation to
support a beneficiary of a trust created hereunder shall participate in the exercise of any
discretion granted to the trustees of that trust to distribute net income or principal in discharge
of that legal obligation. Furthermore, no trustee shall enter into any reciprocal arrangement
with any other trustee for the purpose of indirectly exercising a power prohibited hereunder.
§ 8.4 Whenever a fiduciary is directed to distribute property to or for the benefit of
any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or
otherwise suffers from an illness or mental or physical disability that would make distribution
directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion
exercised in good faith), the fiduciary may distribute such property to the person who has
custody of such beneficiary, may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary, whether then serving or selected
and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers
-9-
to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty-
five (25) years of age, may distribute such property to the guardian of such beneficiary's estate,
may distribute such property directly to such beneficiary's estate, or may distribute such
property directly to such beneficiary (except if any of the conditions hereinbefore described in
(b) apply), without liability on the part of the fiduciary to see to the application of such property.
This provision shall not in any way operate to suspend such beneficiary's absolute ownership of
such property or to prevent the absolute vesting thereof in such beneficiary.
§ 8.5 Except as otherwise may be provided in this Will, during the continuance of
any of the trusts created under the provisions of this Will, and thereafter until the property is
distributed to and received by any beneficiary hereunder, the principal sums thus held in trust
for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any
contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made,
contracted, incurred or committed, but shall be absolutely free.from the same, and such
beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums
or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the
income.
§ 8.6 An individual fiduciary shall receive compensation in accordance with the law
of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A
corporate fiduciary shall be compensated by agreement with the individual fiduciary, or, in the
absence of such agreement, in accordance with its fee schedule as in effect at the time of
payment. I authorize a corporate fiduciary to charge additional fees for services it provides to
my estate or a trust hereunder that are not comprised within its duties as a fiduciary, for
example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder
invests, or a fee for providing an appraisal, or a fee for providing corporate finance or
-10-
investment banking services. I also recognize that a corporate fiduciary may charge separately
for some services comprised within its duties as a fiduciary, for example a separate fee for
investing cash balances or preparing tax returns. Such separate charges shall not be treated
as improper or excessive merely because they are added on to a basic fee in calculating total
compensation for service as a fiduciary.
§ 8.7 Notwithstanding any other provision of this Will, but only to the extent that any
trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the
expiration of twenty-one (21) years after the death of the last survivor of my issue living at my
death, the trusts created hereunder shall forthwith terminate and the trust property shall be
distributed to the beneficiary then entitled to the income of the trust property or, if there is more
than one beneficiary, to the beneficiaries then entitled to the income of the trust property in
proportion to their respective interests therein or, if such interests are not defined, in equal
shares to such beneficiaries.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 15th day of
April , 2009.
~~ ~~~~ (SEAL)
NANCY S. TABOR
-11-
Signed, sealed, published and declared by the above named NANCY S. TABOR, as
and for her Last Will, in the presence of us and each of us, who, at her request and in her
presence and in the presence of each other, have hereunto subscribed our names as witnesses
thereto the day and year last above written.
NW Residing at ~~5~' Jl-~tA ~ ~ ~'~ ~~
~~ c~1..~i.R ~~~~~ Residing at }-.~ a~J~~, ~„a ~ 1"~
-12-
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF ('.t,t-18~~~A~nID
We, NANCY S. TABOR, the testatrix, ~kurd /Y~, f,~~~rrs,JR• and
f Y~ F}RC~ ~ ~u..~ ~m ~~e ,the witnesses, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her Last Will; that the testatrix signed
willingly and executed it as her free and voluntary act for the purposes therein expressed; that
each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness
and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of
age or older, of sound mind and under no constraint or undue influence.
WITNESS:
TESTATRIX:
NANCY S. TABOR
WITNESS:
Subscribed, sworn to and acknowledged before me by NANCY S. TABOR, the testatrix,
and subscribed and sworn to before me by ~A.IIr~ M. wA,-rs t 1R. and
(~ A-(Ze.~ r~ C~ t SMA2 ,the witnesses, this (5'~'` day of ~2r~ ,
2009.
_ `~
Not blic
COMMOhriN6Al.7'FIOPP~NNSYWANIA (SEAL)
NotariN Seal
Card A Koppentmver, Notary PubOc
City of Herrfaburp, Dauphin County
My Commission Exphea March Y8, 2072
-13-
ESTATE OF
NANCY S. TABOR
PA NO. 21-09-0491
OFFICIAL RECEIPT
- 3 MONTH
PAYMENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPT. 280801
HARRISBURG, PA 77128-0801
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX~11-961
NO. CD 01 1641
MCNEES WALLACE & NURICK LLC
PO BOX 1166
100 PINE STREET
HARRISBURG, PA 1 71 08-1 1 66
fold
ESTATE INFORMATION: ssN: 225-1o-oi22
FILE NUMBER: 2109-0491
DECEDENT NAME: TABOR NANCY S
DATE OF PAYMENT: 08/19/2009
POSTMARK DATE: 08/18/2009
COUNTY: CUMBERLAND
DATE OF DEATH: 05/20/2009
REMARKS:
CHECK#1203
SEAL
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 551,000.00
TOTAL AMOUNT PAID:
INITIALS: CJ
RECEIVED BY:
551,000.00
GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
ESTATE OF
NANCY S. TABOR
PA NO. 21-09-0491
INHERITANCE TAX
EXTENSION
APPROVAL
Eshelman, Linda
From: RV, Inheritance Tax Extension [RA-InheritanceTaxExt@state.pa.us]
Sent: Friday, February 19, 2010 12:30 PM
To: Eshelman, Linda
Cc: 'GFARNER@CCPA.NET'
Subject: NANCY S TABOR EST
r ; pennsylvan~a
CtEPlkRThlIrIVT ~~ ~~vl~r~u~
The following message is being sent from an unmonitored account. Please do not reply.
Re: Estate of NANCY S TABOR
File Number 2109-0491
Dear Sir or Madam:
This is in response to your request for an extension of time to file the Inheritance Tax Return for the above
estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return
is extended for an additional period of six months. This extension will avoid the imposition of a penalty for
failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining
unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 08/20/2010. Because Section 2136 (d) of the
1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that
would exceed the maximum time permitted.
We now offer you the option to request your extension request via a-mail. Please use the following e-
mail address: RA-InheritanceTaxExt~state.pa.us. Please contact me with any questions or concerns at
717-787-8327.
Sincerely,
Claudia Maffei, Supervisor
Document Processing Unit
Inheritance Tax Division
Please do not reply to this email. This mailbox is not monitored and you will not receive a response. For assistance, visit us on the web at
www.revenue.state.pa.us or call us at 717-787-8327
The information transmitted is intended only for the person or entity to whom it is addressed and may contain confidential and/or privileged material. Any
use of this information other than by the intended recipient is prohibited. If you receive this message in error, please send a reply a-mail to the sender
and delete the material from any and all computers.
ESTATE OF
NANCY S. TABOR
PA NO. 21-09-0491
REAL ESTATE
APPRAISAL
APPRAISAL OF REAL PROPERTY
LOCATED AT:
1 Boz Kathryn st
Deed Book 00'1114 Paga 00036
New Cumberlarxl, PA 17070.1164
FOR:
AS OF:
6115/09
BY:
Dennis L. Stover
PA Certified Residential Real Estale Appraiser
Certification Numher RL 136906
Clauser Real Estate Appreisab
PO Box 777
Camp Hill, PA 17001-0777 •~ • •
Fam GA1 -'WinTOTAL• appraisal software by a la made, inc. -1-800ALANgDE
Re: Property: 1602 Kathryn St
New Cumberland, PA 17070-1164
Bortower:
File No.:
In accordance with your request, we have appraised the above referenced property. The report of that appraisal is
attached. -
The purpose of this appaisal is to estimate the market value of the property described in this appreisal report, as
Improved, in unencumbered fee simple title of ownership.
This report is based on a physkal analysis of the ske and improvements, a locatbnal anaysis of the neighbortaod and
city, and an economb analysis of the market for propertbs such as the subject. The appreisal was devabped and the
report was prepared fn accordance with the Unkorm Standards of Professbnal Appraisal Practice.
The value conclusbns reported are as of the effective date stated in the body of the report and contingent upon the
ceAificetbn and limiting condkbns attached.
It has been a pleasure to assist you. Please do not baskets to contact me or any of my slafl it we can be of addkional
service to you.
Sincerely,
J l~. L..~.~~
Dennis L. Stover
PA State Certified Residential Real Estate Appraiser
Certification Number RL 138906
Owner Tho Estate of Na S. Tabor . 9-0612 R-1
Pro Address 1802 Kath St
C New Cumberland C Cumberland State PA D Code 17070-1164
CNerA McNees Wallace 8 Nurick LLC
TABLE OF CONTENTS
Cover Pape ............................................................................................................ ........................................................................................................... t
Caller d Transmdtal .............................................................................................. ........................................................................................................... 2
Summary d Salved FeaNres ..........................................~....,....................,.........:... .........................:..,......:....................................................................... 3
USPAP Idartlflratlar .............................................................................................. ...........................:.:..:::........................................................................ 4
GP Residarrtlal ....................................................................................................... ........................................................................................................... 5
Sub)ecl Phdos ....................................................................................................... ........................................................................................................... 6
Subjad PMtos kdedor ........................................................................................... ........................................................................................................... 9
Sub)ect Photos kdedd ........................................................................................... ........................................................................................................... 10
Subject Photos Meda ........................................................................................... ........................................................................................................... 11
8ullding Sketch jPage -1) ...................................................................................... ........................................................................................................... 12
Comparable Plrolos 1-3 .......................................................................................... ........................................................................................................... 13
Locatlon Map .......................................................................................................... ........................................................................................................... 14
AppralSal Addendum -Special CondPoons .............................................................. ........................................................................................................... 15
Statemera d LlrMtinp CondMOra ........................................................................... ........................................................................................................... i6
Ebctronlc SlgnaNrre CompBance ........................................................................... ........................................................................................................... 16
Cartdlwd ............................................................................................................... ........................................................................................................... 19
Farm TOCNP- WinTOTAL' appraisal software by a b erode, Inc. -1.80aALAMO~
SUMMARY OF SALIENT FEATURES
Sub)ect Address 1602 Kathryn St
Legal Descdpdon Deed Book 001114 Page 00036
City New Cumberand
County Cumberland
State PA
DpCode 17070.1164
Census Tract 42041-0107.00
Map Reference 25420
Sale Price E NA
Date of Sale NA
Owner The Estate of Nancy S. Tabor
CNem McNees Wallace & Nuick, LLC
Site (Square Feet) 1,976
Price per Square Foot S
Lacatbn Suburban
Age 23
CoMfdon Avg
Total Rooms B
Bedrooms 2
Baths 2
Appraiser Dennis L. Stover
Date of Appraised Value 6/15109
FNaI Estimate of Value S 272,000
Fonn SSD -1NkrTOTAL• appraisal software by a W mode, Inc. -1 •BOaALAhgDE
GEORGE CLAUSER
APPRAISAL AND REPORT IDENTIFICATION
This Appnissl Report Is Wta of the fdlowinp types:
^ SeH CoMalned (A written report prepared under Standards Rule 2-2(a) , pereuant to the Scope of Work, as disclosed elsewhere In this report.)
®Summary (A written report prepared under Standards Rule 2-2(b) , pereuant to the Scope of Work, as tlisclCSed elsewhere in this report.)
^ Restricted Use (A written report preparetl under Standards Rule 2-2(c) , pereuant to the Scope o1 Work, as disclosed elsewhere in this report,
resMCffitl to the sffiffid inffinded use by the specified client or inffinded user.)
Comments on Standards Rule 2-S
I certdy that, b the best of my knowledge and DeYef:
• The alalBmBma al fact calcined in tNS report are tra and correct.
• The reported anayaa, opinbns, ant conclusions are fmited ony by the repotted assumptlons and Ilmding conemans and are my personal, Impartlal, and talrWSed professional
anayses, opidans, and cottcknsitnis.
• I have ro (or the speclfbd) present or prospectlve Imerest m tits properly tlnt Is the sub)ect d tits report and no (a tie spailied) personal interest with respect ffi tie parties
IrnoNed.
1 have m bias wiffi respect to the property that Ls the subject of tills report or the partly ImaNed whh 1NS assipnmem.
MY engagemed In tttls assignmem was not cantlngem upon devNoping or reporting prodetarrtdned resuts.
fAy comperisatbn tar completlrq tms assgnmem Is rat comingem upon tiu devebpram or repomng of a predetemtred vahre or direction in value that lavers tl>e cause
d the cllem, tle amoum d tie value aplnbn, tie adalnmem of a stipulated resuts, or the acurrsnce of a subsegam evem directy relate0 to the IntenOed use d tits appraisal.
MY anayses, opinbm and conclusiore were developed and tits report has ban prepared, In conformity wdh the UntlCrm StaMards of Prdessbml Appraisal Practke.
1 have made a personal inspection of the property that is the subject of iNS report.
• No one proNded sipndicant real property appraisal assistance to the person signing iNS cerdffcadon. (ti drere are artxptbm, tle name d ach IndNidud providing sigdikant
real property appraisal assistance Is stated elsewhere in tds report.)
Comments on Appraisal and Report Identification
Note any USPAP related Issues requlrinp disclosure and any State mandated requirements:
SCOPE OF WORK
The sco of work for this a sisal is defined b the com ffi of this a raisel ass nmeM and there I uirements of this a sisal
form includ the definhbn of market value a statement of assum lions and limiti cond'dions and certifications. The a raiser tees at a
minimum: 1 erformed a com late visual ins ctbn of the interior and e>denor areas of the sub's ro 2 ins acted the rte hborhood
3 ins acted each of the com reble sales from at least the street 4 researched verified aril aria date from reliable ublic and/or
rNate sources ant 5 has re rted hb aria is o inions and conclusions in this a raiser re ort
The a relsal Is Dared on the information athered b the a raiser from ublic records other identified sources ins action of the su ~ect
r and rte' hbo and selection of com rable sales wtrdn the sub~ea market area. The od finals urce of the com rabies is
shown in the Data source sectbn of the market rid ab whh the source of coMumation d avails b. Theo ' final source re resented first.
The so a e d reliabb. When coMicC iMormatbn was rovbed the source deemed most reliable tees been used.
Data believed to be unreteble was not included in there ort ran used as a beats for the valuation concluebn.
APPRAISER:
Name: Demis L. Stover
Date Signed: June 28.2009
Stale Certdkadon #: RL 138906
a State Licence #:
SUte: PA
E~iretbn Date of CerttlEatlon a Lkeme: 6/30/2011
Ettecdre Date d Appraisal:
SUPERVISORY APPRAISER tonry If roqulrsd-:
Signebae:
Name:
Data Signed:
State Certifkation #:
a State Lkense #:
State:
E~iredon Data of Certdkalbn a Lkeree:
Supervisory Appraiser inspection of Subject Progeny:
^ Did Not ^ Eateda-any from street ^ Infanta artd Ezlena
Form IDO6 -'WInTOTAL' appraisal software by a W made, inc. - t-BII4ALAMOOE
GEORGE CLAUSER
RESIDENTIAL APPRAISAL SUMMARY REPORT Summary Rapprt
ce. w.• aru~~ o_~
rasa: 1602 Kath St G : New Cu berlard State: PA D Cade: 17070-1164
C :Cumberland L al Descd ibl1: Deed Book 001114 Pa 00036
ASSeSbOr's Parcel #: 26-23-0541-291
Tax Year: OB-09 R.E. Tams: E 3 405 S lal Assessmafs: S NA Barowa 8 a ebb
Cunaltl OWllar d Record: Tha Estate of Nanc S. Tabor Occu d: Owner Tenant Vacad Mandadaed Halal
T PUD Candomldwn Co atlva Otller desulbe HOA: E NA mall
Model kw Name: New Cumberland Boro h Me Relerence: 25420 Census Trad: 42041-0107.00
The d die sisal is k daveb an nbn d: Market Value as defined or dher of vabe descdbe
TNS re reflects de idbwi vakla h not Current, see comments : Curtad Na on Oak Is the Ettectlve Dak Rdros a Pros ve
Dachas den to tide a Isal: Saba Co dson roach Cost roach Income roach Sea Raconclliatlan Commends and Sc d Wo
Pro RI s Ised: Fee SI k Leasehold Leased Fee Otller describe
kdended Ube: The Intended use W this aDDrebal report is for the GIeM to evaluate the property that is the subietx of this appraisal to estabash a
fetr market value.
Irdaided USer s name or The Intended user of this a reisal re rt b the Giant and ro other users are Intended.
Clem: McNees Wallace 8 Nurbk LLC Address: 100 Pine St. POBOx 1168 Hanisb PA 17108-1166
Isar. Dennis L. Stover Address: P. O. Box 777 Cam Hill PA 17001-0777
Lacatbn: Urban Suburban Rural PredomknM One-UnN Fbusing prpeM Land Ibe Change In Land Use
Buie up: ^ Ova 75% ®25-75% ^ Ihber 25% OccupenOP PRICE AC# One-Urdt 85 % ^ Not Llkey
Growth tale: ^ Rapid ®Skbk ^ Slow ®Owrier E(000) yre) 2-4 UNt 5 % ^ Likey " ®In Process'
Propary vaktes: ^ bcr9asirp ®Skbk ^ Decidng ^ Tenant 70 Low 0 Mudi-UNt 5 % ' To: vacant land to
DemanNsuppy: ^ Slbrkge ®b Babnce ^ Ova Sappy ®Vacard (0-5%) 850 Hi h 150 Canm'I 5 % residential development
Marken tlnle: Under 3 Mos. 3.6 Mos. Ova 6 Mos. Vacard >5% 165 Prod 25 %
Madrd lure BouMarbs, Descdpgon, and Market Condftians (includirp support to the above charactedsdcs and trends): The subiact neighbortaod Is bouMed
by the . Stopping, schools, end churches are kxxled within 5-10 minutes of the property. Full service shopping is available al the Camp HIII
and Capaal City malls, approldmateN 10-15 minutes. Public school students adend the West Shore Sclwol DisMCt. EmpbvmeM centers are
krcated in Harrisburg. Camp Hill, York, and Mechanicsburg. Market conditions h the subiecl neklhborhood are considered modereteN active
with knv mortgage interest rates being the primary cataNst. Sales in recent weeks have been modereteN active. Typical finendro for
residential properties includes 80°/x to 90% ban, i-3 points, 5.5-0.5% moAgege interest rates for up l0 30 nears.
prrerrebrq: See Attached Deed Site Area: .28 Acres
,. ZorYrig CbssHication: R 1A Descdptbn: Residential
ZoN C once: L al I rorkodonN randfadlered I al No zani
Are GCBRs a cabb? Yes No Unknown Have the documads bean reWewed? Yes No Ground Rem a Ikabla E /
" ' , Highest 8 Best Use as Improved: Presem use, Or Otlla use (e~laln)
Adual Use as d EtteclNe Date: Residential Use as appraised in this repod: Residential
Sumrrery d Highest & Best Use: The hktnast and bast use of the subject is the present use.
UBBtbe Public Other Provida/Descdption pN-afEalmprovements Type Pubic Privak Topapraphy A
Electrlciry ® ^ PPL Street Macadam ® ^ Size A
Gas ^ ^ NA Curb/Guder Concrete ®... ^ Shape Retie ular
Water ® ^ Public Sidawatic None ?=^`:. ,^ Drakiage A
Sadlary Sewn ® ^ Public Ebed LIgMs Yes !' ® ^ VieW A
Storm Sara Yes None
l)tlm sik ebrtknts: kiskle Lot Comer Ld Cul de Sac U road WNlles Otlla describe
FEMA 'I Flbod Hazard Area Yes No FEMA Food lone X fEMA Ma # 42041 C02 E FEMA Ma Date 3/16/2009
SHe COrmlenLS: There are ro apparent easements, encroachments, special assessmerns slide areas or illegal or letzel roncoMOrminp uses
krwwn.
d GenerM Dacrbtlon Exbrbr Deacrlptbn Foundaton BWnrad None HsatNg
" # of Units One ^ Au.UnB Foundation Concrete Bbck Slab 0 Area Sq. Ft. 1 896 Type FWA
# of Storks 1 Fxlabr Walls vi Crawl Space 0 % Flnisbed 99^~ Fuel Eledrk
Typo ®Od. ^ AD. ^ ROd Sutace Shi b 8asemanl 100% Cling 5us/O en
Design (Sryb) Ranch Gultas & DwrspLs. Aluminum Sump Puna ^ Walls D Il/Bkrck Codkrg
®Eldstilq ^ Proposed Und.Core. Window Type Casement Dampness ^ No Evide fba CeremiGCon Central CA
Adual Ape (Yrs.) 23 SkmVSaeens E>osti Setllemad No Evidence ONside Entry NA Otlar
Effective a re. 15 Irdastadon No Evidence
biarlorMeedpibn AppMnen Adk NOre Amenabe GrSYaege None
Fbas Ceremic/Ca t Reldgereta ^ Stafrs ^ Flreplace(s) # 1 Waodslova(s) # Garage # dears ( a Tot.)
Wass D II RangeHNen ® Drop Stair ^ Patio Atbch. 2
TdMRrYsh Wood Disposal ^ ScuNe ® Deck Dekch.
Bath Fba Ceramic Tile/Ca t
Olahwasher ®
Doorway ^
Perch _
88: In
Badt Wainscot Fibe lass
Farv}bod ®
Fl0or ^
fence _
Caryort
Doss wood
Microwave ^
Heated ^
Pool _
Driveway 2
Washer er Rnlshed Surtace Macadam
Fdshed area above de coruars: 8 Rooms 2 Be drooms 2 Baths 1 978 S uare Feet d Gross LWI Area Above Grade
AddPoorel Isolates: lhvellinp appears to be well mai ntained wah g ood Musekeepiro.
Describe the condition of tie properly (Inckldinp physkal, functioml and eMemal obsolescaice): Sublect is a Ranch style dwelliro in averepe condRion wkh a
tyro car garepe PhvsicaP Depreciation due to age and condition Functionel~ None ExbmeP No adverse bcatbnal features noted This
report Is NOT a Mme inspection and the appraiser only performed a visual inspec0onof accessible area and that the aopretsel carrot be
retied upon to disclose condabns and/or defects In the property.
~WpNx~ cwt y x r. rnuw, rc. imc corm rrer oe npmwcex umpueo xanew N'rllan pemwsrea, IgwBYdf, 8 e moa8. 8x. ne8t N BWIOMIaae a4 G80NBa.
DENTIAL Form GPRES2 -'WIriTOTAL• appraisal sollware by a la mode, Inc. -1-800-ALAMOOE 3/20W
RESIDENTIAL APPRAISAL SUMMARY REPORT summary Report
FlY ee• g-fMt~R-1
tAy rosarch did rib rat reel arty prbr sales a hansters of the subject propeAy for the thae years prior to the elfactive date of this appraisal.
Data Sou s : Cumberland Co T axAasesameM Offke
1st Riar SuD S~r/Tramter Anaysis of salNtraKSter Nstory and/or arty curroM agreemerd of sakllstinp:
Dab: Not in the last
Rice: th a re.
Source S : CCTAO
2nd Ria Sub' SaleJTransfa
Dab:
Price:
SOarCe 6
SALES CONPARBON APPROACH TO VAL UE R The Sobs Co azison ch was rot dev fa this a sisal.
Ii:ATURE SU&IECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3
Address 1802 Kathryn St 93 Carol St. 103 Oakwood Or. 228 Winding Way
New Cumber land PA 17070-11 New Cumberland Wormle bu Cam Hill
Pratd t0 Sub d ! " . i" i"=s 0.29 miles NW 2.12 miles NW 1.73 miles sW
Sale Price E N "~ E 290 000 ~~~ . ~" l 4't rs' E 280 000 i~ ° r~ ~ ,~ +~-`~ E 260 000
SalePdcelGLA S / .it. E 144.49 /S.ft. ~'~, "°„ '~ E 114.94/ .h. E 177.301 .h. ~ "~,r~-eeti.~
D7Y Source S Ins ion CPML Courtfxxrsa Realtor CPML Courthouse Realtor CPML Courttouse Reaaw
VaMkatlan BWfC 5 NA Realtor Realtor Realtor
VALUE ADJUSIMEMS DESCRPTN)N DESORPTION + - E Atl st. DESORPTION + - E Ad' st. DESCRPTh)N + - E Ad' st.
Saks a flnarcarlp NA Conventional Conventional Cash
Carcesslans NA None Krwwn None Krown None Krx)wn
Oats of Sab/Ome NA 9119/08 MT 1 12/2/08 MT 214 7/10/08 Mi 35
Ms ised Fee Sim b Fee Sim d Fee Sim le Fee Sim le
Lacalbn Suburban Suburban Suburban Suburban
She .28 Acres .94 Acres -5 000 .58 Acres -2 500 .26 Acres
Vlew A E ual E ual E ual
Oesi S b Ranch Ranch Rarxh Ranch
of Consiruglon q q A A
e 23 50 +5 000 43 +5 000 41 +5 000
Condltlon A E I E ual E ual
Above Grade TWI Bdrms Bahl TWI Bdrme BaNS Taal Bdrme Bathe Tale BGna BaMB
Roan Court 6 2 2 7 4 2 8 3 2.5 -3 000 6 3 2
Oroes LiW Area 1 976 s .h. 2007 .h. X20 2 436 s .R. -9 200 1 410 S .tt. +11 320
8a9ema11 & Fldshed Full Pert Finished Full Pert Finished Full Unfirdahed FWI Part Flnished
Roams Bebw Grade RRIStore a FRIDenlStor -2 000 Stor Mach +2 000 FR/BR/Stor -2 000
Wncdotlal U81 A A A A
Ilatl C EHP/CA GHWlCA OFINAICA EHP/CA
Eflkbld hems Insulation Insulation Insulation Insulation
Gars C 2 Car Attached 2 Car Attached 2 Car Attached 2 Cer Attached
PIXCNPatlalDeck NA ScmPchlPatb -2 000 Pwch/Patio -2 000 PoroNPatio -2 000
Rre ce 1 FP 2 FP -2 000 1 FP 1 FP
S
Nel
A
d SbnBrd slat ~; r •'~``~ + - E -6 820 + S -9 700 + $ 12 320
y
y
Adjaacd Sob Rlae it ~ ~ 1~" hl ~~ , flJl
d C tiles .~. ~ ,: ~ ,•. p~ ~ <'~ ° 4' ;' " ' E ~
283 380 i fir' - _ E k' y
270 300 ` ~" ~- ~~ 0. ~ ~~ S 262 320
Summary of Sales Catpadson Approach Sorbs used were all reasonably similar ante dwellkws b the same neighborhood end subject to
reasonabN similar amenities. Adlustments were basod on market eMrectbn anNor judgment. The indicated value range on the above grid
extends from 3262.320 to 3283,380. The Indicated market value is estimated to be leas than the up per end of the value range and at
X272,000, with greatest weigh on Sales 1 & 2.
AtRer an extensive search of avellable data bases. all three comparable sales used wero deemed "BEST AVAILABLE"
Ytdlesled Value Saba Coln dt E 272 000
cWPMnw cw~ u/ i a nwe, cn;. in" ~urm mq w rsplwYCw YMIIWIfu unowi "ruYrl Yernra4m,110"9YBr, i B naW. R. mu910B ama.aoaeo ore RBaeO.
' RE I [}E NTIAL Farm GPRES2 -'WInTOTAL' appraisal sdtware by a la mode, Inc. -1-800-ALAMOOE az2oo7
RESIDENTIAL APPRAISAL SUMMARY REPORT Summary Report
Rte Mo.: 9.0812 R-1
COST APPROAfUI TO VALUE The Cost oath was not dtty fa tlds ralsal.
Provide uqe biomudbn for atlar q the folbwl cost f res and cdcubtlons.
Support for the opnbn of sqe value (sumrery q comparable land sales a otha methods for esdmatlnp site vabe): MarkeUCCTAO
ESTIMATED REPRODUC710N OR REPLACEMENT COST NEW OPIMON OF81TE VALUE ....................................................._......--- =5 50 000
Source Ol cost data: NA DWELLNG - .Ft. S =5
ratl Iran cost service: NA Ettecdve date of cost data: NA .FL S _..... =5
CornmeMS on Cost Approach (gross IMng area caculatlons, deprecigbn, etc.): S .FL S =5
NA S .FL Z ....... =S
.Ft. S =S
..... =S
Gera Ca Ft. S =S
Total Estlmate of Cost-New ....... =S
Less sical fanctlonal Exlemal
reciadon =S
edged Cost q I ovemems ............................................. =S
°AS-Ia^ value of she I vertaNS ........................................._.. =5
=a
=a
Estlmabd Remeirr Ecalomk Lqe q r Bred : Years INDICATFA VALUE BY COST APPROACH ---........._ ....................... =S
INCOIE APPROACH TO YALUE he Income tech was not devdo for 1NS retool.
Esdmaretl Market Rem S A X Gross Ren! Nugi Ile NA = S Indcatad VakN Name A h
Summary q Income Approach (ncluldng support for madu;t reed and GRM):
PROJECT INFORMATION FOR PUDa N icabb The Sub' is rt q a Planned UNt Deveb mard.
L I Name q Ro'
Descdbe common elements and recreational faUlgies:
Irtdiuted Valor . Salsa h f 272 000 Coq !7f develo - .'-.."' :' Income torch (q ) t
fl~ ReconcWatlon InsuftkbM market data was aveibbb to process the Income Approach. The Sales Comparison Approadr is deemed most
reliable and phren ereetest weiaM.
This appraisal Is made "as Is", subject b compbtion per glare and spedtlratlore on the basis q a Hypodetlral CoMldon tlrat tlMt improvemertls have peen
competed, ^ subject to the fotlowhq repairs or ageradore on tle bests of a HypoYletlal CaldPoon that iM repairs a ageratbre have been completed, ^ subjeG to
the fobwinp required Irepection based on the Etlraadirery Assumptlon that the condition or deficiency does not require operation or repair: H properly b sold
subieG to satisfactory terrnge and radon certificatbns with appreiaed value based on Gear test resuhs
This Is also sub' to otlter tltellral Conditlors anWor 6draordire Assu dons ass pled in ttb agached addenda.
Rued on the of inepetdlon of the aub)eL1 property, as Intgtatted below, dgkled Scope of Wok, Sbbment d Aswmptbu and Litttltlng Conditlone,
and Appraba's atbnt, my (our) Opinion of ero Markq VNue (a other apeciRad vegre type), a dennad hneht, of the rat property that b 1M mb)eet
d fhb report b: S 272,000 uof: 5/20/09 , whkh b the elhctlw tlMe of ihb apprafW
M hdkaUd above, thin Opnbn of Vque b subjeq to Hypodretlcal Conditlata and/or EtthaoNinary Auumptbu Included In this report Su atteehed addenda.
A true and conplete copy q Ws report coaalre 19 popes, Including exNbgs which are coreidered an irdegnl pad q the roporl. Ttls appraisal repot may rot be
propay undersbod wiYlout reference b tM Infamatlon comalned in tle complete report
Attached Eddbils:
® Scope G Work ®Limiling CondJCertlficadore ^ Nanadve Addendum ®Phobgraph Addenda ®Sketch Addendum
® Map Adtlada ^ Additlorel Sales ^ Cost Addendum ^ Fbod Addendum ^ Menuf. House Addendum
H cal CanNdore 6aaordire Assu dons
Client GontaG: Linde M. Eshelman Clem Name: McNees Wallace & Nurick. LLC
E-MaN: bshelma mwn.com Address: 100 Pine St. PO Box 1168 Harriabu PA 17108-1166
APPRAISER SUPERVISORY APPRAISER (H roquired)
r'
y~
~i or CO-APPRAISER (If applicable)
Appralsa Name: Dennis L. Salver Co-Appraisar Name::.;
Corrparry: Clouser Reel Estate Appraisals ` Comparry: ~ '
Plane: (7171737-7300 Fax: (7171730-0922 Wane: Fax:
E-Mail: dstovermax~comcast.net E-Mail:
Dab of Repod (Sgretaeg June 29.2009 Dab of Repot (Sipnadre):
Liceroae a CeNdcatlon e; RL 138906 State: PA Lberee or Certdlcatlon ~: State:
DeUgredon: _
Desipretlon:
Expiration Oab of Liceree or CeNtlcatlon: 6/30/2011 F~Iratlen Data of License or Cerddcadon:
IrepecYOn of SubjecT. ®Inteda 8 Edda ^ Fxbda Only ^ None Irepectbn q Subject: ^ kdador 8 Exbda ^ Fxbda I)tlry ^ None
Dale of Ins n: 6/15/09 Date q Ins coon:
__"..~.._ _". -• • _.._--• ......-...........i ...w.....~ ................~,.,....,,,,n, .,.w, w,,,,w.w„ n,r,rv.m, a e n,we...:. nww w .:xu.,oulw u,u uw~w.
Fam GPRES2 -'WInTOTAL' appraisal software by a la mode, Inc. -1-a01}ALAMODE 3/2007
Subject Photo Page
The Estate o1 Na S. Tabor
Pro Address 1802 Kat St
C New Cumberland Cou CumberlaM State PA D Code 17070.1164
Chad McNees Wallace & Nurkk LLC
8uhjsct Front
1602 Kathryn St
Saks Prica NA
Gross LWirp Area 1.976
Total Rooms 6
Total Bedrooms 2
Total Batfaooms 2
Location Suburban
View Avg
She 28 Acres
Oualny Avg
Age 23
Subject Rear
Subject Street
Form PICPIX.SR -'WInTOTAL• appraisal software by a la made, inc. -1-80o-ALAMODE
Subject Interior Photo Page
Owner The Eefate of N S. Tabor
Address 1602 Kath St
C New Cumberland Cou Cumberland State PA D Code 17070.1164
CYad McNees Wallace 8 Nurk;k LLC
Subject Interior
1602 Kathryn St
Saks Price NA
Gross LlNrtp Area 1,976
Trial Raarts 6
TotalBedrobrte 2
Total fiatlsooms 2
Lacatlon Suburban
VIEW Avg
Site .28 Acres
Ouallry Avg
Ape 23
Subject Interior
Subject Interior
Forth PICPIX.SI -'WInTOTAL• appraisal software by a b roods, Inc. -1-800-ALAAa00E
Subject Interior Photo Page
Oamer The Estate of Nanc S. Tabor
Adtlress 1602 Keth St
C New Cumberland C Cumberland State PA D Cade 17070.1164
Ctlad aAcNees Wallace & Nurk:k LLC
Subject Interior
1802 Kathryn St
Saba Pots NA
Gross LINnp Area 1,976
Total Roams 6
Total Bedrooms 2
Total BatMOOms 2
Lotatlon Suburban
View Avg
Silo .28 Acres
Oualiry Avg
Age 23
Subject Interior
Subject Interior
Fam PICPIX.SI - •WInTOTAL• appraisal sollware by a b mode, Inc. -1-800-AIAMOOE
Subject Interior Photo Page
Owner The Estate of Na S. Tabor
R Address 1802 Kat St
C New Cumberland Cou Cum nand State PA D Code 17070.1184
CYaA McNees Wallace 8 Nurick LLC -
Subject Interior
1802 Kathryn St
Sales Price NA
OrossLlNnpArea 1,976
Taal Rooms 6
Taal Bedrooms 2
TaalBaruooms 2
Lceadon Suburban
View Avg
Sih .28 Acres
OuaHry Avg
Ape 23
Subject Interior
Subject Interior
Form PICPIX.SI -'WMTOTAL~ appraisal sollware by a W mode, Inc. -1.800•ALAMODE
Building Sketch
ON118f The Estate of Na S. Tabor
Addross 1602 Ka St
C New Cumberland Cou Cumberland State PA L Cade 17070.1164
Chad McNees Wallace 8 Nurick LLC
1602 KATHRYN ST.
FIRST FLOOR BASEMENT
~ '
'
-
20.00
20.00
0
g g $ sue
y
eIINROOM
y
26.00• v
~ 20.U0'
26.00' ~ 20.00'
20.00'
DINHG KITCHEN 9TUOq O N
BEDROOM gAN AREA 24.00, N
S 24
00' N REC ROOM 24.00'
LMNO RODM . CJ
~ MASTER p
8 p
8 o
8
BEDROOM MASTER 4CAA OARA3E N
BATH N N N 9TORAOE
FOYER
44.00'
44.00' 24.00'
NOT E%ACT ANO NOT TO SCALE
~MAe~M'
(i0111RNN118:
5
AREA CALCULATIONS SUMMARY
coa oa9edpiaR NM SIS
Wt 7oW
OL711 riz.t rlooz 1976.00 1976.00
a811T aB9~nt 1976.00
81ab -2a0.00 1696.00
mMt ncuenw OBZaq. aeo.oo asD.Do
Net ENABLE Area (Rounded) 1976
LIVING ARF~1 BREAKDOWN
arBBkdown eWMaWs
ri:Bt rlooz
la,OD s x0.00 280.00
3x.00 s aa.00 1a0a.00
1x.00 2a.00 zae.oo
3 ttems (Rounded) 1976
Fonn SKT.BIdSkI -'WNtTOTAI' appraisal software by a b mode, inc. -1-BOIFALAMODE
Comparable Photo Page
timer The Estate of Nanc S. Tabor
ross 1602 Ka St
New Cumberland Cou Cumberland State PA L Cade 17070.1164
Clad McNses WaNace 8 Nurick LLC
Comparable 1
93 cars sr.
Prox. b Subject 0.29 mllea NW
Sale Pdce 290,000
Cxoss Living Arm 2,007
Total Roans 7
Tohal Bedrooms 4
Total BaNrooms 2
Lacatlon Suburban
View Equal
Site .94 Acres
lluawty Avg
Age 50
Comparable 2
103 Oakwood Dr.
Prox b Subject 2.12 miles NW
Sale Pdce 280,000
Cxoss LINnp Area 2,436
Total Roans 8
Tobl Bedrooms 3
TWI Bathooms 2.5
Locaton Suburban
View Equal
Sde 58 Acres
Quality Avg
Ape a3
Comparable S
228 Winding Way
' Prox. to Subject 1.73 miles SW
Sale Pdce 250,000
Gross LIWng Area 1,410
Total Roams 8
Total Bedrooms 3
Total BaNraoms 2
Location Suburban
View Equal
She .26 Acres
Duakly Avg
Aga 41
Form PICPIX.CR -'WInTOTAL• appraisal sollware by a W mode, inc. -1-804ALAMODE
Location Msp
Owner The Estate of Na S. Tabor
Pro Address 1602 Ka St
C New Cumberland Cau Cumberland State PA L Code 17070-1164
CYad McNees Wallace 8 Nurk:k LLC
a to RtOdB Ir1C.
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Special Conditions cu°p~ s>_ne,~ a_,
The Estate of Nenc S. Tabor
Add 1602 Kath St
New Cumberland ou Cumberland State PA D Code 17070.1164
McNeesWadace 8 Nurkk LLC
SPECIAL CONDITIONS ADDENDUM
The folkxving checked Rams ere apatite special cordiliore that were identified by the appraiser during the inspedion d the
subjed property, the Iraanpareble salsa, and their neighbortaoda end bcatbna.
1. The subject is keeled in a rural area and is less than 25% buiR-up. The condtion is
typical and common for the area and DOES NOT afled the market value.
_X_ 2. Commeroial uses are bcated wthin the subjed's neighborhood. These uses are typcal
of similar neighborhoods end DO NOT stied the market value.
_X_ 3. Industrial uses are boated within the subject's rtelghbortaod. The presence of
industrial uses, a typical for the neighborhood and DOES NOT afled the market value.
_X_ 4. Vacant and underdevebped land uses are located within the subject's neighborhood.
These uses are typical for the area and DO NOT affect the market value.
_X_ 5. The predominant value in the neighborhootl is less than that of the market value of the
subject property. This conditbn is due to the superior qualities of the subjed
property as descdbed in this report. Thin condition DOES NOT affect the market value.
_ 6. The subjed property is krcated in a F. I. A. klentified Fkad Zone.
_ 7. Dampness is noted in the basement of the subject. Standing or running water was rat
prosent on basement }bor.
_X 8. The subject is okbr than five(5) years old. All mechanical systems. including the
heating, eledrical and plumbing system appears upon a visual anterior inspedbn to
be In vrorkirg order, No warranties are impked in this statement.
_ 9. The ebctrical system was rat conneded during inaped'an.
_ 10. The water service was not conneded during inspedbn.
_ 11. The heating system was shut down during insped'an.
_ 12. Well and septk are common to the area.
13. Repair items were noted in the comments sedan of the report. These comments on
repair items are for descriptive purposes only and are not required repairs. The
repair Rems are cosmetic in nature and DO NOT afled the market value.
14. Subject is new construd'an and was 90% completed on date of inspedbn. Compliance
and completion inspections suggested prior to settlement.
_X_ 15. Shoukf property be sold, termkeend radon certifxretbns are suggested, wRh appraised
value based on clear resuss.
_ 16. The land value exceeds 30°k of total value due to the hgh demand for vacant lard in
this neighborhood. This condtion is considered common and lypkal for the
neighborttood and GOES NOT afled the market value.
17. The lend value exceeds 30% of total value. This Ls due to the large s¢e of the site.
this oondRbn is considered to be typical and common and DOES NOT afled there market
value.
18. Individual adjustments were required that exceed 10%. These adjustments were required
due to the lack W more similar comparebles on that individual retirg. All three
comparebles ere the BEST AVAILABLE.
19. Total adjustments exceed 15%. This is due to the ladle of comparables on that individual
rating. All three comparables are the BEST AVAILABLE.
_X_ 20.One or more comparable sales are older than six(6) months okt. ARhough there are
comparable properties in the subjed area, none have sold recently, therefore, sales
in excess d six (6) months okl had to be used.
_X_ 21. One or more of the comparables used were In excess of one(1) mile from the subject
property. Altftough there are comparables In the Immediate area, none~have sold
recenty. Therefore, k was necessary to use tomparebb sabs outside of the
immediate area. All comparebkA used are krcated In similar neghborhoods arxi wthin
the same marketirg area. All three comparables used were the BEST AVAILABLE.
_ 22. Roofing certiFaetion is suggested.
_ 23. Plumbing certfricatbn is suggested.
_ 24. Eledrical certif~caaon s suggested.
_ 25. Heating certifaation is suggested.
_ 26. Fbod Hazard Insurarxxi is suggested.
_ 27. Seller is paying part or all of cbsing cost. This DOES NOT effect the market value.
X_ 28. All comparabki sales ere closed sales.
_X_ 29. The subjed property has rot transferred in the past three years..
_X_ 30. This appraisal a a Summary Report with complete Sate retained in appraisal file.
Form SUP -'INMTOTAL• appraisal software by a la mode, inc. -1-804ALAMODE
DEFINITION OF MARI~T VALUE: The most prababb price wMCh 8 property sfxwld,:brkp in ,a compadtlva and open market under aN conddons
requklk to a tab sob, de buys and srdbr, each atdinp prpderdy, krewbdpeaby and assumkrg JEe price to not ade;tad by undue stlmdus. hnplcd In rids
de8dtbn k the carstrmnatlon d a sob as d a spacidad dale and the passirp of ride from seler to buys ands condlUorrs wlereby: (1) buys and seda are
tygcaA' motNakd; (2) both partles are wd kdomred a wet advised, and each acting in what ha coreidars his own best inlaest (3) a rwsorebb tlrre k albwad
fa agwsure in de open rrerket; (4) paymad k made in terms of cash In U.S. dbdars a in tams of firencial amarganaMs cargarebb derdo; and (5) de price
represems tle narrel coreidaatlon for die propey sob uredeaed by special or creative linancinp or sobs coneesslore• granted by aryore associated wdh
tte sob.
•Adjushrerda ro the carparebbs moat be made fm spacial or creative financing or sobs concesslore. No adjustments are necessary
for fleas COak Wldch 8re rprmalry paid by aelbra 8a 8 reaad of ttadtlon Or bW in a market area; these cosk are readly Iderddabb
since the aster pays these cosk in virtualy al sales hareactlans. Special or creatve financing adjustmads can be made to the
compar~b property by compadsora to financing tams olfaed by a lNrd parry imtlNdael finder that is not akeady Irnahed in the
properly or ttansactlon. Ary adjusttravd should not be cabubkd on a mecharYCal dollar for dokr cost of lire financing a concessbn
but die dolar amourd d arty adjusdreM slauld approxlmab de market's reaction to die firenclrg a concasslore based on de
appralsa's judgemam.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTDIOENT AND LIMITING CONDRIONt6: The appraisa's ceddicedan det appears In the apprekal report is subject b the fobwing
coMidora;:
i. The appralsa wit rat be resporsibb for mattes of a legal nature drat adect edna qre property being appraised or the ride to h. The apprasa assumes Ihat
the tltle is good and marketable and, deretore, wit not rends arty oplnbns aboN the tide. The property Is appraised on die basis M it being under raspawlble
owrership.
2. The appraise has provided a sketch in de appraisal report tc show appradrrete dmensbre of the inprovements and the sketch is incbded onty to assist
the reader of de report Nr vkuadzkq the propery and urMerstandrp the appraisers detenniretton of ds site. .
3. The apprelse has ®rMned iM avaflabb ibod maps that, are provNled by the t"edeal Emergent~r: Niatiagrarera Agency (or other dale sources) and has noted
in the appraisal report x4etler the subject sik is located in an IderRdled Special Fbod Hazard Area. Because tle appraise Is rat a surveys, he a she makes
no guararibes, excess or impdcd, regaNirq rids detenMretlan.
4. The appreise will not give tesdmorry or appear In court because he or she made an appraisal d der property In question, uMass specdic ananpements to do
so have been made beforehand.
5. The appralsa has estlmakd tle vakce of the lend In the cost approach at ds highest and best use ant die improvements at tlelr crxrblbutory v~ue. These
separate valretlore of tlx; land and improvemads must rqt be used In conjunction with arty odvx appraisal and are Imatid d they are so used.
6. The appralsa has noted b the appraisal report arty adverse conddons (such as, needed repairs, depreclatlon, the presence of hazardous wastes, toxic
subsknces, ec.) observed during the irepectbn d de subject property or that he or she became aware d rkrirp de remral researoh kwaNed In pertormlrp
de appraisal. UNess oderwlse stated in the appraisal report, tte appreke has no knowledge d ary Ndden a unapparent condltlora of rib property or
adverse ernirnmxsdal coMitlore (irx:bdfnp tle presence of hazardous wastes, talc substarxws, etc.) tlet would make tle property more or less vafrebb, and
has assumed mat there are m such conditlons and makes ro guarantees a wamardbs, express a Impled, regardrp the condPoon of de property. The
appraise wit not be resporeibb for arty such condltlons that do edst a for any egineakq or testlnp that mbM ba requked to discove whelha such
coMmons exist. Because the appralsa k rot an expert in Ile tlekl of ernlrarrnadal hazards, the appraisal report must not be coreldered as an
erniraxrerdal assessnere of the property.
7. The appraise abTained the irdommtlon, estlmates, and apiNOre that were egxessed in the appraisal report from sources that he or she cerelders b be
relabb and befbves them to be true and comep. The appralsa does not assume responslblary fa the accuracy of such dams drat was fundshed by otler
parries.
8. The appreise wll not dscbse the wnlents of tle appraisal report except as provided fa in de UrYform SkndaNS of Professional Appraisal Radice.
9. The appraises has based his a he apprasal repot and vafuatlon cencluslon for an appraisal drat is subject to satlstactory compbtbn, repairs, or
albretlons on tle asstmgdon that carplelion of tle improvements will be perfumed In a workmanMke manner..
10. The appralsa must provide his or her prior wrtden corwent betas tie lends/cdent specgitl~tl iri•tte appralsa) report can dsbibute the appraisal regal
(inchdlrg conchrsbre about tle property vaUe, the appraiser's idendry and profassiorel desgredore, and reteraices to arty prdesslorel appraisal
orpadzatbrs a de ikm with wNCh the apprasa k associaed) to arryane Oder tlran the barowe; de mortgagce or ds successors ant assigre; the morpaga
inwrer, consunams; professional appraisal orgardtatlore; arty stale or tederey approved firecelal InstaWbn; or arty deparkrerd, agency, a irrsirumenlalry
of the lkdted Skks s arty shots a tle Ok4ict d CubmWa; except that de lender/dent may dsbibule de property descdpdon sactlon of the report ordy to dale
colectlon or reportlng sevba(s) wltlaN having to obtain the appraiser's prior wrtden coreere. The appaise's wrttkn consem and approval must also
be obkined betas de appraisal can be corneyed by arryane b de pubic dvough advertlsing, public relatlore, news, saps, or other media.
Freddie Mac Form 439 693 Papa i d 2 Famb Mae Form 10048 693
GEORGE CLAUSER
Form ACR -'WInTOTAL' appraisal sollwaro by a b mode, inc. -1.3(16A1AM00E
APPRAISER'S CERTIFICATION: The Apprelse certnies and agrees drat
1. 1 have researched tta subject market area and lave selected a mirYnwrm of ttree recent sales of propetles most similar and prodmab to the subject property
to comldeatbn Nr dre sobs crrnpadaon areysis and have made a doNar adjustmad when approprla0e to rAbct da rtarket reacdon to those Iona o1 sgndkan
vadatlon. N a sgnNican Item b a wmpareWB Droperly is supefa to, a mare favarebb than, the subject Droperly, I have made a rapatlve adpatmed b reduce
da adjusted cabs prke of tla caryarabh and, n a siNniiran dam In a comparable propery is IrAedor to, or less favorebb than da sfbJect property, I have made
a positlve adjustmmd b k¢rwse tla adjusted sales prbe of da comparable.
2. I have aken kNO comldaratlon the tactas dot nave an Impact an vabe In my devebpmed d tla esdmate of market value In the appraisal report. I have not
knowlnpy wNhhdd arty sgrdlpn Intomatlon from tla appraisal repel and I beNeve, b the bast of my knowledge, dot aN sta~ents and irdomatlen in tla
appraisal report era true and cared.
3. I stabd In the appraisal report aNy my own personal, unbiased, and professional amysis, opinbm, and corrdusiom, wNch are subject only to the contlngerd
and IlmPong cadnbm specified kr 1Ms fem.
4, I have no present a prospedwe irdeesi in tla property dot is tla subject to tlNS repel, and I foul` m presnd or praspectlve pesorel irorest a bias wIN
respect to tla partlcipards in da iramactlm. I dW not base, etlhar partlaty or canpbtey, my areysis and/or tla estlmate of market vabe In da appraisal report
on tln rata, cola, relgbn, sex, hanncap, tamlNn sinus, ar retlorel odgin of dltar the prospecdve owners a acupams n the subject property a of tla prawn
owners a occrgards of the propertbs In tla dcbNy of the subjxt property.
5. I have no presen a cordemplatad drbre If~ren in the subject propeAy, and reitlar my carted a futlue enpbynan mr my compensatlon for partaminp tliis
appraisal is cartlnpem on da appraised vaka of tla property.
6. I was not required to report a predetemlrad vabe a directlon b vabe dot favors iha cause of the ctlem a arty related parry, tla amoun n the vaNa eskrreb,
the adalaram of a specnic resuN, ar da occumerrca of a subsequen even in ado to receive my compematlen anNor empbymad for perforMng the appraisal. I
did not base tla appraisal repot on a requenad minimum vabadan, a specific vaNatbn, a the reed b approve a specific malg~e ban.
7. I pertomad dNs apprnsal in codorMry wnh the Unnam Standards of Rotessbrel Appraisal Praclbe that wee adopted and promugated by the Appraisal
SlandaNS Board al The Appraisal Fouidetlon and that wee in place as of tta edectlve date n this appraisal, with da eaepdon of the depardue prwlsbn of (hose
Sundards, which does not apply. I ackrawladga that an estlmab n a reasonable tlme for exposure In the open market is a condltlon In tla denrYtlon n markn vaka
and da estlmne I drvebped Is camisbn wnh tla marketing tlme rated in tla neipMertaod sectlon of tlas report unless I have otlrewise stabd In tla
rewncigatlon sectlon.
B. I have persorey impacted tla Imedar and ededor areas of tla subject properly and the aderbr of aN properties Nsted as canparabbs kr tlta appnlsal repel.
I furtlfar certlly tlat I have noted arty appererA a krawn adverse conditlars In tla subject knprovemeds, on tla subjat sib, a an arty sla wMYn da Inara0iate
vldrNty of the subject property of wNCh I am aware and have made adjmdrens fa tlasa adverse coMitlom in my areysis of da propery vaWe to tla edam tlat
I had madrn evidence to support them I have also conaraned abod tla edect of the adverse condNbns on tla markelablNry n the subjea properly.
9. I persoreNy prepared aN concfUSbm and apidom ahoN the real estne tlret wee set forth In tla appraisal rBpOrt. d I retied on sgNflcaa professlarel
assisbnce from arty Individual or Individuals In the pertamarae of the appraisal or da preparatlon of da aDPralsal report, I nave named such Individual(s) and
discbsed IhB speCNic tasks pertomad by tlam in the reconciNatbn section of this apprelsn report. I certdy flat arty Individual so named Is quaNlbd to perform
tla tasks. 1 have not autlarfzed arryaa b make a change b arty item In tla report; darelore, n an ureuthorhed change is made to the appraisal report I will take
no responsWNdy fa n.
SUPERVISORY APPRAISER'S CERTIFICATION: n a supedsory appraise signed the apprnsal report he ar afa certnies and agrees that
I direcly supervise the apprelsa who prepared the appraisal report, have reviewed tta appraisal repot, agree wnh tla atatemeds and wnrAuslom of tla appraise,
agree b tb bound by the appraisal s ceAnicatlons numbered 4ltrorgh 7 above, and am takhrp tut respomlblliry to tlta apprelan and da appraisal repot.
ADDIIESS OF PROPERTY APPRAISED: teo2 Kathryn St New Cumberland PA t 7070-t t64
APPRAI8ER:
Sgreture: ~ ~ ` .-
Name: Dennis L. Stover
Oak Signed: June 29 2009
State Certlfbatlon #: RL 138908
a State Liceme #:
State: PA
Erpiratlon OaM of Certnbatbn a Liceme: 6/30/201 t
SUPERVISORY APPRAISER (only N required):
Sgrebre:
Name:
Date Sgrad:
State Cerdfbatlon #:
a Stne Lbeae #:
State:
F~iratbn Date at Certnbadon a Liceme:
^ Did ^ Did Not Impact Property
Freddie Mac Form 439 6-93 Page 2 a12 Faaae Mae Form 10048 693
lam ACR -'WInTOTAL• appraisal soMxaie by a la mode, inc.-- t-B06ALAfr1fH1E
Sl..n'•..~o Cmm~lianr_se . clan" O-rxt~ R_t
The Estate o1 Na S. Tabor '
1802 Kefh St
New Cumberland Cou Cumberland Stat PA D ode 17070-1184
McNees Wallace & Nurick LLC
ELECTRONIC SIGNATURE COMPLIANCE
WlMotal and Project 2000 are fully ASB (Appraisal Standards Board) compliant in their security. The signatures on this
report have rot been altered In arty way end the digital signatures ere to be considered as original.
Form SUP - MflnTOTAL' appraisal soilware by a b mode, Inc. -1-BOo-ALAMODE
Cetrtificate
Owner The Estate of Na S. Tabor
Pra Address 1(102 St
C New Cumberland Cou CumberlaM State PA L Code 17070-11(34
Cgerd McNees Wagace 8 Nurick LLC
Cogngrtanvrelq#th of Peansyivaai~
Dep~ll-"tigaclat^ QtSxatt
Buq~eao of Prefes>~ss! alliC€3~cil{uktiogwE AtY~it•+;
Pll B+ax~bg4'ilYrrs~rft PrS "qf~5-76a9
s;:
Cerliffrate Type
CertMged itara3do~q /Ippraiser
L S7pvER Gerigigcate
825 ADEtlA q{t IVaenber
~.PA 17067
RL138936
Cwm!iuw.wc• of fre.KCr~ie~k ay! (k<u{rlrami Atlb~n
08 0589527
C'etyfffeerte Statas
AcNtie
taki•it'e:sdgcatiam (lagC
'Itl2~2Q03
Fxpiratler Plate
0613W~011
~t4K
form MAP.PLAT -'WInTOTAL' appraisal software by a la mode, inc. - 1-804ALAfdODE
ESTATE OF
NANCY S. TABOR
PA NO. 21-09-0491
TREASURY DIRECT
-ASSET
VALUATIONS
Estate Valuation
Treasury Direct Account
Date of Death: 05/20/2009 Estate of: Nancy 5. Tabor Estate
Valuation Date: 05/20/2009 Account: 28278-0001
Processing Date: 06/16/2009 Report Type: Date of Death
Number of Securities: 9
File ID: Tabor
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/bid Adjustments Accruals Value
1) 50000 UNITED STATES TREASURY NT (9128277B2)
OTC
DTD: 08/15/2001 Mat: 08/15/2011 SB
05/20/2009 109.18750 109.12500 A/B
109.156250 59,576.13
Int: 02/15/2009 to 05/20/2009 699.17
2) 200000 UNITED STATES TREAS NTS (912628FS9)
Government/Agency (Dealer Quotations)
DTD: 08/31/2006 Mat: 08/31/2011 9.6258
05/20/2009 108.21875 108.15625 A/B
108.187500 216,375.00
Int: 02/28/2009 to 05/20/2009 2,036.01
3) 50000 UNITED STATES TREAS NTS (912828GA2)
Government/Agency (Dealer Quotations)
DTD: 11/30/2006 Mat: 11/30/2011 9.SB
05/20/2009 108.53125 108.96875 A/B
108.500000 54,250.00
Int: 11/30/2008 to 05/20/2009 1,057.01
9) 50000 UNITED STATES TREAS NTS (912628CT5)
Government/Agency (Dealer Quotations)
DTD: 06/15/2009 Mat: 08/15/2019 9.258
05/20/2009 110.59375 110.53125 A/B
110.562500 55,261.25
Int: 02/15/2009 to 05/20/2009 551.80
51 50000 UNITED STATES TREAS NTS (912828HA1)
Government/Agency (Dealer Quotations)
DTD: 08/15/2007 Mat: 08/15/2017 4.758
05/20/2009 112.93750 112.67500 A/8
112.906250 56,953.13
Int: 02/15/2009 to 05/20/2009 616.71
6) 30000 UNITED STATES TREAS NTS (912828HZ6)
Government/Agency (Dealer Quotations)
DTD: 05/15/2008 Mat: 05/15/2016 3.8758
05/20/2009 105.96875 105.90625 A/B
105.937500 31,761.25
Int: 05/15/2009 to 05/20/2009 15.79
7) 20000 UNITED STATES TREAS NTS (912828KD1)
Government/Agency (Dealer Quotations)
DTD: 02/15/2009 Mat: 02/15/2019 2.75
05/20/2009 96.25000 96.18750 A/B
96.218750 19,243.75
Int: 02/15/2009 to 05/20/2009 142.82
8) 150000 UNITED STATES TREASURY 8D (912810EX2)
OTC
DTD: 08/15/1996 Mat: 08/15/2026 6.758
05/20/2009 133.76600 133.70300 A/B
133.739500 200,601.75
Int: 02/15/2009 to 05/20/2009 2,629.14
9) 50000 UNITED STATES TREASURY BD (912810FE3)
OTC
DTD: 06/15/1998 Mat: 06/15/2026 5.58
05/20/2009 118.15600 118.09900 A/B
118.125000 59,062.50
Int: 02/15/2009 to 05/20/2009 719.09
Total Value: 5797,626.76
Total Accrual: $8,912.54
Total: $756,039.30
Page 1
This report was produced with EstateVal, a product of Estate Valuations b Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1)
ESTATE OF
NANCY S. TABOR
PA NO. 21-09-0491
PNC BANK -
ACCOUNT
INFORMATION
Jul, 6. 2009 13:21PM PNC BANK 412-705-2747 No. 5803 P, 1/1
~~
kTMka>~r
July 6, 2009
Linda Eshelman
Mcktues Wallace 8c Nurick LLC
100 Pine St
P O Box 1166
Harrisburg, PA 17106-1166
RE: Nancy S Tabor
SSN: 225-10-0122
DOD: OS-20-2009
Dear Ms. Eshelman:
In response to your request for Date of Death (DOD) balances fox the custoxuor noted above, our
records show the following:
Checking Aceonnt .
Accouat # 5140223b98 Established: 12-06-1983
NANCY S TABOR
DOD.balance: $163,165.35 + 5.63 accnied intexest
Interest paid O1-O1-2009 thru OS-20-2009 $ 73.91 YTD
Please note that this office provides date of death balances far deposit accounts (IltAs, CDs, Checking and
Savings). We do not process any tnancial tramsacitons or provide sta#eme~s. if you aeod assistance with
any of these items, please ca111-888-PNC-BANK (1-888-762-2265) or stop by yow local PNC Bank branch
office.
Sincerely,
National Financial Services Center
PNC Batilc, N.Q. .
Member FDIC
Page 1 of 1
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100 Pine Street • PO Box 1166 • Harrisburg, PA 17108-1166
Tel: 717.232.8000 • Fax: 717.237.5300
August 9, 2010
Cumberland County Register of Wills VIA CERTIFIED MAIL
One Courthouse Square
Carlisle, PA 17013
RE: Estate of Nancy S. Tabor
Pennsylvania Inheritance Tax Return and Inventory
Our File: 28278-0001
Ladies and Gentlemen:
Linda M. Eshelman, Pa. C.P.
Estate Paralegal
Direct Dial: 717.237.5210
Direct Fax: 717.260.1640
leshelman~mwn.com
Enclosed for filing for the above-referenced Estate are the following documents:
• Pennsylvania Inheritance Tax Return (two originals) -The return shows an overpayment
due the estate of $880.97;
• Inventory; and
• Check for the $30 filing fee.
Please date-stamp the enclosed copies and return them to us in the stamped envelope provided.
urs truly,
~l
Linda M. Eshelman, Pa. C.P.
Estate Paralegal
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I'IARRISBUR6, PA • LANCASTER, PA • STATE COLLEGE, PA • HAZLETON, PA • COLUMBUS, ON • WASHINGTON, fit;