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03-0204
Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Donald g. Lehew NO. ~ ] ~ "'se~ q also known as , Deceased Social Security No. 235-46-7690 Petitioner(s), who is/are 18 years of age or older, apply(ice) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ors [] Decedent, dated ]/2.5/2002 and codicil(s) dated none named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper seamh has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 1240 Mountain Road, Upper Mifflin Township, Cumberland County, Newville? PA (list street, number and municipality) Decedent, then 75 years of age, died February 11 ,2003 , at 1240 Mountain Road, Newville, PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ J1 , . Total ..................................................................................................................... $ ii/vi ~J ~,~ ~.~ ~ Real Estate situated as follows: 1240 Mountain Road, Newville, PA 17241 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or pdnted name and residence Susan K. Sti11,1549 Monrad Avenue? Severn~ MD 21144 Margaret E. Babbit[~490 North Patuxent Rd? No. 22, Odenton? MD "w-'/ ¢- 7 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal re.~resentative(s) of the Decedent, Petitioner(s) will well and truly administer the estate accordin~l to law. / Sworn to and affirmed and subscribed . Susan K. Still "~ before me this 5th day of ~, c~g ¢') ~ March 2003 % 1 \(~ 1_~ ~/ ~ ~)~_/-/-r / ./] -~'.-[ '~ =,t Marg~et~-X~Babbit' Donna H Otto, lst Deputy /f~ ~' ,/~)_ . -- DECREE OF REGISTER Estate of Donald L. Lehqw Deceased No. 21-2003-204 also known as Social Security No: 235-46-7690 Date of Death: 2/11/2003 AND NOW, March 6th, 200~ , , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary I~ of Administration (c.ta., d.b.n.c.t.; pendente lite; durante absentia; durante minodtate) are hereby granted to ~usan K. Still and Margaret E. Babbitt in the above estate and that the instrument(s), if any, dated Janu~-¥ 25th, 2002 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ 18.00 Short Certificate(s) ...... .1..0. ..... $ 30.00 Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages( 11 ) .............. $ 33.00 Codicil ................................. $ JCPFee ................................. $ 10.00 Inventory & Tax Forms ............. $ Other ...................................... $ RW-7A Donna M. Otto,lst ~e~Wills Attorney: HAMILTON C. DAVIS I.D. No: 10264 Address: P.O. BOX 40 SHIPPENSBURG PA 17257 TOTAL ............................. $ 91.00 Telephone: 532-5713 DATE FILED: Mo.-ch 6th, 2003 MAILED LE/WERS TO ATI~)RNEY HAMILTON C. DAVIS ON 3/6/03 his is to certify that the information here given is correctly copied from an original certificate of death dui,/filed with me as Local Registrar. The original certificate will be. forwarded to the State Vital Records Office for permanent fiiing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~'L~.], J ~ , ,, Local Registrar ~=~ .~5~ FEB 1 9 2003 P 0 4 5 3 [ No. ~ Date H105.144 Rev. 1/~1 ACK INK NAME OF DECEDENT (FirM, M~klM, Last) Donald "£ i UNDER 1 YEAR 75 Cumberland Upper Mifflin Construction 1240 Mountain Rd. RES,DE,CE Newburg, PA 17240 ~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH (Coroner) L Lehew s~x SOCIAL SECURITY NUMeER DATE O~ DEATH (M~lh. Day. Year) ,. Male 3. 235-46-7690 4. February 11, 2003 Ravenswoo~ HOSPITAL: OTHER; ~HEWSNA"E(F~.~.[~ Delbert Lehew ,,. Iva Nesselrode MD 21144 ,~WVllle, PA 1~ Inc 15 Big Spring Ave p,~, ~ ~u~ ~mh. ~. Day. ~r) ~ CASE .EFE R.ED ~ MEDICAL EXAMINE~E~ 11=00 P. Fobruary 16, 2003 ~,~ .~ ,~~ ,. Chronic Obstructive Pulmonar Disease L I Black Lun~ 6375 Basehore Road/Suits Mechanicsburg, Pa. 17050 ~_~d. atax~. /~ 2ao3 Itl my opinion, death occurl'ed at the time, date, end pi .... mi due to th ...... (s) and ,t,. I,,~.ebruary 18, 2003 (Ilea ,/} T~ ol' Pri., MT~hae ~L ,~r~orrT~' Cororler 21-2003-204 LAW OFFICES OF ZULLINGER- DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw@earthlink.net Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 davislaw~supemet.com March 6, 2003 Register of Wills Attention: Sue Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Donald L. Lehew Dear Sue: Please letter this letter verify the correct address for Donald L. Lehew is 1240 Mountain Road, Newburg, PA 17240, not Newville, PA as incorrectly stated on the Petition. Please correct the address accordingly. We apologize for any inconvenience this may have caused. If you should have any questions, please do not hesitate to contact me. Sincerely yours, Hamilton C. Davis for Zullinger - Davis Professional Corporation UCD/njk LAST WILL AND TESTAMENT I, DONALD L. LEHEW, of, Upper Mifflin Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke any Will or Codicil previously made by me. ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations) and my funeral expenses (including my gravemarker and expenses of my last illness) shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I am presently married to HAZEL P. LEHEW, and I have two children, SUSAN K. STILL and MARGARET E. BABBITT. ITEM III: If my wife, HAZEL P. LEHEW, survives me, I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate, whether passing under this Will or otherwise, unto my Trustee hereinafter named, IN TRUST, for the primary benefit of my wife, HAZEL P. LEHEW, and for the following uses and purposes and subject to the terms and conditions hereinafter set forth. A. In providing for the establishment of this Trust for the benefit of my wife, HAZEL P. LEHEW, I am aware of the special circumstances and incapacities and infirmities affecting her which may cause or will cause her to need special and skilled care and/or services and to be eligible for various local, state and federal benefits and ~)~~ entitlements, as well as possible assistance provided by various private agencies and organizations. The primary purpose of this Trust is to assure that HAZEL achieves her maximum potential and leads as full, independent and normal a life as is possible. To that end, it is my wish that the Trustees view themselves not only as Trustees in the traditional sense, but also as protector, guardian and advocate for my wife. B. The Trustees within their complete and unfettered discretion, shall apply the income and principal of the Trust in furtherance of the purposes of the Trust as set forth in subparagraph A above and generally to enhance the life of my wife, HAZEL, if living, but only to the extent not provided for by insurance or by Federal, State, local or any other assistance programs of any nature whatsoever, including Supplemental Security Income benefits under the Federal Income Maintenance Program as then existing. The Trustees shall provide Trust payments of such an amount as not to preclude payment of the maximum amounts of any Federal, State, local or other assistance programs, as noted above. The income and principal of the Trust may therefore be used as judged necessary and appropriate as a supplement to, but not to supplant, such Federal, State, local or other assistance, and to the extent the income of this Trust is not used, the Trustees may accumulate the income and add it to the principal of the Trust. While the Trust for my wife, HAZEL, remains in existence, the Trustees may also expend such amounts of income and principal therefrom as they, in their sole discretion, may deem necessary for the health, maintenance, education and support of my children, SUSAN and MARGARET, but only if the Trustees determine that such beneficiary does not have sufficient funds otherwise available. Nevertheless, this Trust is for the primary benefit of my wife, HAZEL, and her present and future needs shall be considered first. C. The Trustees are empowered to collect and expend on behalf of my wife, HAZEL, all governmental financial assistance benefits to which she is otherwise entitled; provided that such funds shall not be co-mingled with the other funds of this Trust. D. In the exercise of the Trustees' discretion to expend income and principal for HAZEL, the Trustees are directed that consideration should be given to any Letters of Instruction which I may, from time to time, direct to the Trustees. Such Letters of Instruction, if any, shall be interpreted based upon the express purposes stated herein, and shall not be interpreted to expand the powers and limitations of the Trustees hereof. E. In the exercise of discretion with respect to income and principal distributions for HAZEL, if any, the Trustees shall bear in mind my express desire to preserve, to the greatest extent possible, this Trust's assets for eventual distribution to my descendants rather than my wife, HAZEL, whether outright or in Trust. The foregoing sentence is in no way intended to limit the sole and absolute discretion of the Trustees with respect to such distributions or to give any remainderman any right to challenge any distribution made by the Trustees in the proper exercise of such discretion. Rather, this sentence is intended to aid the Trustees and any Court or administrative agency in properly interpreting my intent in establishing this Trust, namely, that the needs of my wife, HAZEL, be provided for only to the extent that governmental benefits and entitlements and other resources are either unavailable, inadequate, or have been exhausted. F. If any governmental agency determines that this Trust is an "available resource" to be utilized and exhausted to pay for services for HAZEL otherwise provided by public funding, then the Trustees may, at their complete discretion, elect to terminate this Trust, in which case the Trust assets may be distributed to my remainder beneficiaries in accordance with subparagraph J below. G. During the life of my wife, HAZEL P. LEHEW, no portion of this Trust either principal or income, shall be subject to anticipation, pledge, assignment or obligation of my wife nor be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference fi.om the creditors of my wife or of her estate or of anyone who may be obligated for her support, including any government or governmental agency or private agency which has provided benefits or services to my wife. H. During the life of my wife, HAZEL P. LEHEW, subject to the considerations as stated above, my Trustee may expend upon my wife so much of the income or principal of the Trust as Trustee shall determine. Trustee shall have sole and absolute discretion in determining whether such expenditure for my wife are to be made. It is my desire that the Trustee provide such resources and experiences as will contribute to and make my wife's life as pleasant, comfortable and happy as is feasible. My Trustee shall consult regularly with my children to ascertain my wife's needs and desires and may follow their recommendations in making payments and expenditures in my wife's behalf. Nothing herein shall preclude the Trustee fi.om purchasing those services and items which promote my wife's happiness, welfare and development, including, but not limited to, vacation and recreation trips away fi.om places of residence, expenses for traveling companions if requested or necessary, entertainment expenses, supplemental medical and dental expenses, social services expenses, transportation costs, private room, telephone and television services, a mechanical bed, an electric wheelchair, personal care services, and the like. It is my intention that this Trust be a Supplemental Needs Trust (and not a Support Trust) for the supplemental and special needs of my wife. I. During the life of my wife, HAZEL P. LEHEW, all payments from this Trust which go to her direct benefit shall be direct payments to the person or entities supplying goods or services to her at the request of the Trustee. J. Upon the death of my wife, HAZEL P. LEHEW, or upon my death if my wife shall predecease me, this Trust shall terminate and all principal and any accumulated and undistributed income shall be distributed in equal shares unto my children, SUSAN K. STILL and MARGARET E. BABBITT, provided, however, that should either of children be deceased at the time of the death of my wife, HAZEL P. LEHEW, if I shall predecease her or upon my death, if my wife shall predecease me, her share shall be distributed to her issue, per stirpes, living on such date, and in default of such then living issue, his share shall be added to the shares for my other children or the then living issue of any deceased child. K. If any portion of this Trust shall become distributable to a beneficiary who has not attained the age of twenty-one (21) years, the Trustee may in its sole absolute discretion either pay over such Principal and any accrued or undistributed income therefrom at any time to the guardian(s) of the property of such beneficiary, or to a custodian for such beneficiary under the Pa. Uniform Transfers for Minors Act, which custodian may be my 5 Executor or be selected by my Executor, retain the same for such beneficiary, IN SEPARATE TRUST, until he or she attains the age of twenty-one (21) years. In case of such retention, the Trustee may use or apply so much of the net income and Principal as it deems necessary or advisable from time to time for support, health and medical care, and education (including college education, both undergraduate and graduate) of such beneficiary, or may make payment for these purposes, without further obligation or responsibility to see to the proper expenditure thereof, directly to such beneficiary or to such beneficiary's parent or to any person taking care of such beneficiary. Any Principal or income not so applied shall be distributed to such beneficiary absolutely when he or she attains the age of twenty-one (21) years. If he or she dies before attaining age twenty-one (21), such share shall be distributed to his or her personal representative, discharged of trust. L. The provisions I have made for my wife, HAZEL P. LEHEW, under my Will are part of an overall plan which I believe provides much more financial security for her than would the outright statutory share available to her under the right of election contained in section 2203(a) of the Pennsylvania Probate Estates and Fiduciaries Code (herein "PEF CODE") while minimizing overall death taxes and assuring the maximum ultimate distribution of my assets to my children or other intended beneficiaries. The girls for the benefit of my wife under my Will and any Trust are thus conditioned upon my wife accepting those gi~s as they are therein provided. Accordingly, should my wife elect against my will under section 2203(a) of the PEF Code and regardless of whether the operation of PEF Code Section 2204 causes her interest under my Will or any Trusts to be considered disclaimed, I direct that: 1. My wife shall have no interest in any gift under my Will or any Trust (including any powers of appointment contained therein) and my Will and any Trust shall be interpreted as if my wife had died immediately prior to my death. 2. My wife shall not act as a fiduciary under my Will or any Trust. 3. The operation of any Tax Payment Clause of this Will or any Trust shall be construed so that the statutory share to which my wife shall be entitled on account of her election shall bear a proportionate portion of the overall death tax burden of my estate. ITEM III: Should my wife, HAZEL P. LEHEW, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate of every nature and wherever situate in equal shares to such of my children, SUSAN K. STILL and MARGARET E. BABBITT, as shall survive me by thirty (30) days. Should either of my children predecease me or die on or before the thirtieth (30th) day following my death but leaving descendants who so survive me, such descendants shall receive, per stirpes, the share that my child would have received had he so survived me. ITEM IV: If any property passes outfight (either under this Will or otherwise) to a minor (which shall be defined as anyone under twenty-one (21) years of age) and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, I decline to appoint a guardian but instead authorize my Executor to distribute such property to a Custodian selected by my Executor (and my Executor may act as such Custodian) as Custodian for the minor under the 7 Pennsylvania Uniform Transfers to Minors Act. Provided, however, that this appointment shall not supersede the right of any fiduciary to distribute a share where possible to the minor or to another for the minor's benefit. ITEM V: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expenses of the administration of my estate. ITEM VI: I appoint my daughters, SUSAN K. STILL and MARGARET E. BABBITT, co- Executrices, of this my Last Will. ITEM VII: I appoint my daughters, SUSAN K. STILL and MARGARET E. BABBITT, co- Trustees of any trusts created by this my Last Will. ITEM VIII: Any fiduciary under this Will shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. To sell at public or private sale, to exchange or to lease for any period of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. E. My Fiduciaries shall have all of the powers contained in Chapter 72 of the Pennsylvania Probate, Estates and Fiduciaries Code 20 PA. CS § 7201 and following. F. To compromise any claim or controversy. G. To distribute in cash or in kind or partly in each. H. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. I. If there is no corporate fiduciary acting hereunder, my fiduciary may designate a corporation (regardless of where organized or headquartered) with fiduciary powers to act as agent or custodian hereunder, may delegate to it such duties as may be appropriate (including investment recommendation duties), may pay to it reasonable compensation for its services, and may discharge it with or without cause. J. To treat the entire trust estate as a common fund for the purpose of investment, notwithstanding any provision herein for division thereof into shares or separate trusts. K. Should the principal of any trust herein provided for be or become so small that, in the Trustee's discretion, establishment or continuance of trust is inadvisable, my Trustee or my personal representative may make immediate distribution of the then remaining principal and any accumulated or undistributed income outfight to the person or persons then entitled to income and in the proportions they are then entitled to such income. If any such person is then a minor, distribution may be made to that person's guardian, or to a person selected by the trustee to be custodian for such person until the age of twenty-one (21) years under the Pennsylvania Uniform Transfers to Minors Act. L. If there are co-fiduciaries serving hereunder, they may delegate any and all management duties and responsibilities to one of them. My co-fiduciaries may, for example, designate one of them to maintain a bank account or accounts, and in that instance the signature of only that fiduciary shall be required to open and maintain such account, to deposit funds to such account and to write checks on such account. Other than as specified herein, the authority of my co-fiduciaries shall be exercisable jointly and severally. M. The individual fiduciaries shall have jointly and severally all the powers given to the fiduciaries, except that no individual fiduciary shall participate in the exercise of any discretion to determine the propriety or amounts of payments of income or principal to himself or herself or to any person to whom he or she is legally obligated, or possess any of the incidents of ownership with respect to any policy of insurance on his or her life, and the remaining fiduciaries alone shall exercise that discretion and possess those incidents of ownership. ITEM IX: I direct that my Executor, Trustee or Custodian or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM X: My individual fiduciary shall be entitled to reasonable compensation for his or her services rendered from time to time and to reimbursement of out of pocket expenses. ITEM XI: The interests of the beneficiaries hereunder shall not be subject to anticipation or to l0 voluntary or involuntary alienation. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and Testament, written (12) sheets of paper, dated this _~~day of on twelve 2002. DONALD L. LEH/W~ (SEAL) The preceding instrument, consisting of this and eleven (11) other typewritten pages, each identified by the signature or initials of the Testator, was on the day and date thereof signed, published and declared by the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto· residing at COMMONWEALTH OF PENNSYLVANIA · · SS. COUNTY OF CUMBERLAND · I, DONALD L. LEHEW, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my flee and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged Te..q~stator, this _~da~ of ~-~_ ~ a~y I , 2002. ' v- 'Not~ublic ' COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Notadal Seal Hamilton C. Davis, Notary Public Shippensburg Boro, Cumberland Coun My Commission Expires Sept. 27, Member, Pennsylvania Association ot Notaries / We, .~P~,~:o~. _~- .~__'_5~'_ .~_ and 5~.a~ ~'-'..~"! / , the witness whose names are signed to the attached'or foregoing ins~eht~ b~i'ng duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn to or affirmed and sub_scribed to before me b~j~ ;~ ~,~ ~ ~:~ ,~ff4 and 5~,,/,~, /,. 5~'/// -' ,witnesses, this.l~f~day of ~"a~~ , 2002. /'" N~ry-P~blic Notarial Seal Hamilton C. Davis, Notary Public Shippensburg Boro, Cumberland County My Commission Expires Sept. 27, 2004 Member Pennsylvania Association of Notaries 12 CERTIFICATION OF NOTICE tINDER RULE 5.6(a) Name of Decedent: Donald L. Lehew Date of Death: February 11, 2003 Will No.: 2003-00204 PA No. 21-03-0204 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on June 13, 2003: Sallie Susan K. Still, Margaret E. Babbit, Address 1549 Monrad Avenue, Severn, MD 21144 490 N. Patuxent Road, Odenotn, MD 21113 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Name: Hamilton C. Davis, Esq. Address: P.O. Box 40 Telephone: Capacity: __ Shippensburg, PA 17257 717-532-5713 X personal representative counsel for personal representative LAW OFFICES OF ZULLINGER- DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw~supemet.com Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 davislaw~supemet.com November 10, 2003 Register of Wills Cumberland County One Courthouse Square Carlisle, PA 17013 RE: Estate of Donald L. Lehew Est. No. 21 03 0204 Dear Sir or Madam: Enclosed herewith please find an inheritance tax return, filed in duplicate, and payment in the amount of Two Thousand One Hundred Forty-Nine and 64/100 ($2,149.64), as payment for the above estate. A check for filing fee in the amount of $15.00 is also enclosed If there are any questions or concems, please contact me at the Shippensburg office. Thank you. t Sincerely, Hamilton C. Davis for Zullinger - Davis Professional Corporation HCD/njk Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 2806O 1 HARRISBURG, PA 17128-06Ol REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT IFILE NUMBER 21 O3 0204 COUNTY CODE YEAR NUMBER I DECEDENT'S NAME ~LAST, FIRST, AND MIDDLE INITIALi SOCIAL SECURITY NUMBER I Lehe~v, Donald L. 23][-46-7690¢:J i DATE OF DEATH (MM-OD-YEAR) j OATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ![02/'11/2003 . 11/04/1927 REGISTER OF WILLS i(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER N/A, fiji] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received ] 3. Remainder Retum (date of death prior to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 10. Spousal Poverty Credit (date of deat~ between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) I THIS S ME ECTION MUST BE COMPLETED~ ALL CORRESPONDENCE AND CONFIDENTIAL TAx INFORMATION SHOULD BE DIREC?ED TO:i : i ~! i ~ Hamilton C. Davis z Z IIRM NAME (If applicable) Zullinger - Davis, PC TELEPHONE NUMBER 717/532-5713 10. 11. 12. 13. 14. COMPLETE MAILING ADDRESS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) 58,000.00 None None 2,626.77 None None 8,714.55 4,142.35 Net Value of Estate (Line 8 minus Line 11 ) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) ,3¢'P h..;iAL US~. CNL'( 60,626.77 (11) 12,856.90 (12) 47,769.87 (13) (14) 47,769.87 16.Amount of Line 14 taxable at lineal rate x .00 (15) 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 47,769.87 x .045 (16) 2,149.64 20. [] Copyright 2000 formsoft~vare only The Lackner Group, Inc. x .12 (17) x .15 (18) (19) 2,149.64 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: ISTREET ADDRESS 1240 Mountain Road CITY Newburg ISTATE ZIP ~ PA i 17240 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 2,149.64 0.00 0.00 2,149.64 2,149.64 (58) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [] [] · b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest; or .................................................. ; .............................................................. d. receive the promise for life of either payments, benefits or care ............................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying scbedules and statements, and to the best of my knowledge and belief, it is true, correct and comolete. Declaration of preparer other than the personaJ representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE · Sevem, MD 21144 I~I'GNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ,/%Margaret E..llat~itt ..~ ~ rs~ I ~ 490 North Patuxent Road, No 22 ~_ ~ ~.~~-~"~~ Od~nton,, MD 21113 SIG~TURE ~R~PAffER O~ER THAN REPRESENTATIVE ADDRESS D~TE Ha~t~vis -- ~ ~ -- ~ 20 East Burd S~eet, Suite fi ,~ . - ' ~ P.O. Box 40 T~~'~ Shippcnsburg, PA 1'/257 For dates of dea~ on or after July 1, 1994 and before Janua~ 1, 1995, ~e ~x rate imposed on the net value of transfers to or for ~e use of the sullying spouse is 3% ~2 P.S. ~9116 (~) (1.1) (i)]. For dates of dea~ on or after Janua~ 1, 1995, ~e tax rate impos~ en the net value of transfers to or for ~e use of the su~iving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemm a transfer to a ~u~iving ~pou~e ~om ~x, and the ~tuto~ requirements for disclosure of assets and ~ing a ~x ream are s~ll appli~ble even if ~e sullying spouse is ~e only beneficial. For dates of dea~ on or after July 1, 2000: The ~x ~te impos~ on ~e net value of ~ansfe~ from a deceased child ~en~-one years of age or younger at dea~ to or for the use of a natural parent, an adop~ve parent, or a stepparent of ~e child is 0% [72 P.S. ~9116 (a) (1.2)]. The ~x rate imposed on ~e net value of ~ansfers to or for ~e use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9~ 16 (a) The ~x rate imposed on ~e net value of transfers ~ or for ~e use of ~e decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined, under SecUon 9102, as an individual who has at least one parent in mmmon with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE COMMONWF--a~TH OF PENNSYLVANIA INHERITANCE -~X RE?JRN RESIDENT DECEDENT ESTATE OF Lehew, Donald L. j FILE NUMBER ~ 21 - 03 - 0204 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a w ng seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH I 1240-1242 Mountain Road, Newburg, PA 17240 (See attached appraisal) 58,000.00 TOTAL (Also enter on Line 1, Recapitulation) 58,000.00 SCHEDULEE CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY COMMONWEALTH OF PENNSYLVANI~ INHERITANCE TAX RE ~JRN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Lehew, Donald L. ! 21 - 03 - 0204 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 2 3 4 Orrstown Bank Checking Account No. Accrued Interest on 1 Black Lung Settlement 1990 Ford F150 Long Bed Truck (See attached report) TOTAL (Also enter on Line 5, Recapitulation) 197.00 0.17 534.60 1,895.00 2,626.77 CO&IMON~_ALTH OF PENNSYLVANIA INHERITANC~= TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMBI~llVE COSTS , FILE NUMBER ESTATE OF Lehew, Donald L. I 21 - 03 - 0204 Debts of decedent must be reported on Schedule I. ITEM r I DESCRIPTION AMOUNT NUMBERI A. FUNERAL EXPENSES: 1 Hardesty Funeral Hom~e, P.A. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Hamilton C. Davis, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Legal Advertising - Cumberland County Legal Journal Legal Advertising - The News Chronicle Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 2,366.00 3,500.00 91.00 75.00 99.00 2,583.55 8,714.55 8chedul~ H Adminbstraltve Costs c~n~inued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES IDENT DECEDENT ESTATE OF l_ehew, Donald [. i FILE NUMBER I 21 - 03 - 0204 Ausherman Brothers Appraisal 2003 County and Township Real Estate Taxes 2003-2004 School Real Estate Taxes Reserve for Contingencies 250.00 213.09 1,120.46 1,000.00 Page 2 of Schedule H COMMONW~LTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lehew, Donald L. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03 - 0204 Include unreimbursed medical expenses. ITEM NUMBER 4 5 6 9 10 11 12 DESCRIPTION Kough's Oil Service Home Depot - Renovations required to make premises habitable for rental during administration of the estate. Paxtents Flooring - Renovations required to make premise habitable for rental during administration of the estate. Juniata Mutual Insurance Company Margaret Babbitt - Renovations required to make premise habitable for rental during administration of the estate. GPS - Mobile Modular - Renovations required to make premise habitable for rental during administration of the estate. Lowe's - R~quired to make premise habitable for rental during administration of the estate. Martin's Used Appliances - Renovations required to make premise habitable for rental during administration of the estate. Agway Adams Electric ' Waste Management State Farm Insurance TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 172.36 300.00 2,004.86 123.00 168.87 85.44 399.91 25.00 173.72 260.34 258.23 170.62 4,142.35 R'EV-1515 EX+ (9-00) =.~ COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lehew, Donald L. SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 03 - 0204 NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Susan K. Still 1549 Monrad Avenue Severn, MD 21144 Margaret E. Babbitt 490 North Patuxent Road, No. 20 Odenton, MD 21113 RELATIONSHIP TO DECEDENT Do N~t Li~t Daughter Daughter Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET AMOUNT OR SHARE OF ESTATE 1/2 Residue 1/2 Residue Ausherman Bros. Real Estate Inc. UNIFORM RESIDENTIAL APPRAISAL REPORT File No. Address !240- 1242 Mountain Road Cumberland County Oeed Book 26L Psqe 721 ~,ssesscr's Parcel No. 44-06-0041-037 City Newburg State Pa Zip Code 172,40 CounP/Cumberland Tax Year 2002 R.F_ Taxes $ 9C0.00 Space Assessments $ 0.00 Jorrower Estate of Donald Lehew Current Owner Estate of Donald Lehew Occuoant: /~ Owner -- Trent - '/aoant . "ieignoornooo or Project Nsme Fee Bimole Leasehold NIA Oate of Safe N/A A~raisal for Valuation Purposes Project T,toe PUD Oondcminium !HUOiVA oniv~ HOA$ NiA Map Reference 44-06-0041-037 Oensus 'tact 0!27.'30 Descni~tion and ~; amount at loan ohO-qBe/Concessions ~o ~e pad by seller None Address MO. David J Cotetta Address 229 North Second Street. ChamOersburcJ, Pa 17201 Location ~ UrOan ~ SuOurban .~:~'~ Rural Predominant PRIcESingle family housingAGE . Presentland use % : Land use change_ ~uitt uo ~ Over 75~/o _ 25-75% ~ Under 25% occupancy S(O00) tyre) [ Onefammly 20 ~ Not iikPy ~ Likely Gro~nr~te ~' Rapid ~ Staole :=~ Slow ~ Owner 95 45 Low new 2-4famiiy ~ ~ In process Prope~/values ~ Increasing ~ Stable __ Declining Tenant 150 Hiqn 100- Mu;ti.family ~ To: Demand/supply ~ Shortage ~ In balance ~ Over su~¢ly ~ V~cant '0 5% Predom nAnt Commercial Ma~etinq time ~ Under 3 mos. ~ 3-6 mos. Over 8 mos. --' Vac.(over 5%) 85 65 : Vacant 80 Not~: Race and lh~ racial :~mpo~itlon of the neighborhood a~e not a~p~aiI~l factors. Neighborhood boundaries and characteris~cs: Bounded by Per~ County to the no~h, Three Square Hollow Road to the west, PA Route 233 to the east and Pa Route 641 to tnb south. Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeat to market, etc.): No adverse factors affecting the marketability of the subject property were observed. The sub commercial shopping and grocery and schools within a thirty minute drivinq distance Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time -- such as data on competitive properties for sale Jn the neighborhood, description at the prove;once of sales and financing concessions, etc.): .interest rates remain at favorable levels with an ample availability of lending money from financial institutions; home sales remain stead Project Information for PUD$ (If applicable)-- Is the developer/builder in control of the Home Owners' Association (HOA)? ~ Yes [__ No Approximate total number of un,ts in the subject project N/A Approximate total number of units for sale in the subject project NIA Describe common elements and recreational facilities: N/A Dimensions Irregular in shape Site area 1 96 acres Corner Lot ~ Yes X No Specific zoning classifi_~cation and description None currently exists Zoning compliance .~ Legal ~ Legal nonconfcr~mJng (Grandfathered use) ~ illegal X No zoning Present use ! Other use {explain) Utilities Public Other Off-sitelmprovementa Type Pubtic Pdvate Electricity ~ Street Asphalt Gas _~_ Propane I Curb/gutter None ~ _~ Water i On site well ~ Sidewalk N--~ne Sanitary sewer ~__ Septic ]~ Street !ignts None -- Storm sewer -- None i Alley None Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): easements or encroachments were observed. Topography above street qrade Size 1.96 acres Shape Irregular Drainage Appears adequate View Average Landscaping Average Driveway Surface Stone. Apparent easements None Apparent FNMA Special Flood Hazard Area ~ Yes ~ No FNMA Zone X Map Date 11/26/1982 FNMA Map No. 42158900106 No adverse GENERAL DESCRIPTION i EXq'ERIOR DESCRIPTION FOUNDATION BASEMENT No. of Units I i Foundation Block piers S ab None IArea Sq Ft No. of Blades 1 ! Exterior Walls alum r Craw,Space None j % Finished Type (Del./Att.) Det !Roof Sudace Asph. Shgl. iBasement None iCeiling Design (Style) Manuf. ranch j Gutters & Ownspts. Alumn Sump Pump None iWalls Existing/Proposed Exist. WindowType sgl Hung. !Dampness None Evid. Floor Age{Yrs.) 76 Storm/Screens Storm jSe~ement None Evid. JOutside Entry 25 Yes hnfestation None Evid I Kitchen ; Den Level 1 ~ 1 area Level 2 i INSULATION Root __ Ceiling Avg Walls Avq inane __ Unknown 1 ; I i 3 i 1 i i 938 Finished area above contains: Rooms: 3 Bedroom(e); 1 Bath(s): 938 Square Feet at Gross Livin INTERIOR Materials/Condition HEATING KITCHEN E~UIP. i ATTIC i AMENITIES ! CAR STORAGE: 2 car. gar. ' --inane .~ iFireplace(s)# None ~ iNane ~ Roars lin Iww/fair. IType FHA~ Refrigerator __ ' Wails merlitel/fair Fuel Elec__ Range/Oven ~ I Stairs ~ !Patio None I Garage -- # of cars Td~Finish Wood/avg Condition Avg. Dispos~ ~ Drop Stair )~ ~Deck Deck ~ I AEached N/A Bath Floor [in/avg iCOOLING None Dishwasher I ScuEe ,-% [Porch None ~ ~ Detached 2 car 8a~Wainscot ,berfass/av, iCenffal ,o ~FaWHood ~ [F~oor ~ ;Fence None ~) Built-In N/A Doors hollocorelavq ~Other N/A ,Microwave ~ ~Heated ~ ~Pool None --ICarpo~ None ~Cond~ion N/A ;Washer/O~er -- refinished i Driveway Stone Additional features (special energy efficient items, etc.): thermo, wdws CondiMon of the improvements, depreciation (physical, functional, and external), repairs needed, quality al construction, remodeling/additions, etc.: Appraiser obsolescence as the rear of the dwelling has no spoutincl or gutters to direct rainwater away form the foundation. Refer to the attached addenda. Adverse any ranmanta[ conditions (such as, but not limited to. hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the suolect properly.: None known to the appraiser at this time Freddie Mac Form 70 6/93 PAGE 1 OF 2 Fannie Mae Form 1004 6/93 Form UA2 -- 'TOTAL for Windows" appraisal software Dy a la mode, inc. -- 1-800-ALAMOOE UNIFORM RESIDENTIAL APPRAISAL REPORT Fi;,No. ]STIMATED SiTE VALUE = S EST!MATED REPRODUCTION COST-NEW-OF ',MPROVEMENTS: Owe~lin¢ 938 Sq. Ft. ~J 4500 = S 42.210 Sq. Ft. ~S O.OO = = 2,000 '.'.arage~Carport 720 Sq. Ft. ~S I,4.00 = !0.080 Total Es[treated Cost New = S 54290 Less Physical Functional External 2,epreclation 22 623, = S gecreclated Value of Imorovements = S 'As-[s"VaiueofSitelmprovements . =$ INDICATED VALUE ElY COST APPROACH . =S ITEM I SUBJECT COMPARABLE NO I AGdrDss Sales Price Pnce/Gross Living Area Verrfication Source 1240- 1242 Mountain Road Newburg N/A Inspection VALUE ADJUSTME~'~T$ Sales or Financing Soncessions Date of SalelTime Location Leasehold/Fee Simple Site View Des/on and Appeal Quality of Construction Age OESCRIPTION 431 Mountain Road Ne,,vville 4 44 miles MLS/Inspection DESCDPTlON Cony. None ~:~ ,~. 12-4-2002 Avg ~vg. Fee Simple Fee Simple 1.96 acres 205 ac Average Average Manuf. ranch ManuRanch/Avg. metal/Avg viny./Avg. 26+ 10 Condition fair Total Bdrms. Baths 5 3 : 1 None NIA 938 Sq. R Avg FHA/none +(-)$ AdNet Above Grade Room Count Gross Livinq Area ~asement & Finished Rooms Below Grade Functional Ut/lib/ Heatinq/Ccoling Eneroy Efficient items Garaoe/Carnort Porch, PaUo, Deck, Fireolace{sl, otc. ;once, Pool, etc. Kitchen · Net Ad/. (total) I Adjusted Sales Pnce I of Comoarable Average -2,500 Total Bdrms Baths ~ 5 3 2 : -2,000 1,244 Sq. Ft. -3,060 None N/A FHA/None w/sd Therm Wdw. None deck None 25.000 22,623 3!,667 12.000 88.687 Comments on Cos~ Approach (such as, source of cost estimate, site value square foot calculation ~nd for ,uUO. VA and FmHA. ~'~e ~.stin'ated remaining economic !ifa of ~e pro~erty/: Cost Approach figures were derived from Marshall & Swift valuation services with a local factor 2 car. gar deck None +2,000 applied. It must be noted that this approach does not render a m_Lg_hly reliable estimate of value and ~uyer_s_ and sellers do not utilize this me~hod as a determinant of value. CCMPARABLE NO 2 COMPARABLE NC. 3 1066 Centervilte Road 372 Old M/il Road Newville Carlisle 7.56 miles 781 miles 53.26 % MLS/Courthouse MLS/Inspection DESCRIPTION Cony. None 11-8-2002 Avg Fee Simple 2.12 ac Average. ManuRanch/Avg Aim../Avg. 25+ Average -2,500 TotalBdrms Baths -2,020 5 : 2 1 1,140 Sq. Ft. None Average : HP/C-AC , -2,000 sw/sd Cony None DESCRLPTION ~(-i$ Adiust, 8-28-2002 Ay9 Fee Simple ac +2,500 AY9 ManuRanch/Avg Alum/Avg 20 Total Bdrms Baths 5. 3 . 1.5 1.256 Sq Fl. None N/A -2,500 -1,000 -3,200 FHA/C-Ac -2,000 sw/sd 3 Car det -2.000 decks None ,None +2,000 Deck , None iShed None 'Shed shed !Std. Kit. Std Kit. Std. Kit. Std. Kit 8,200 4,520 5,560 68~191 57,480 58.800 Comments on Sales Companson (including the subject propertys compabbility to the neighborhood, etc.): All three sales exceed one mile from the subject property, however, all three sales would appeal to the same market as the subject property. All three sales exceed one mile, however, this is · not atypical in rural areas. It must be noted that there is also a 2,080 two- story dwelling located on the subject property site, however, due to ~the poor condition, lack of overall maintenance, including a floor that, upon entry, was d scovered to have fa en into the basement, (refer to the attached photographic addenda), the dwelling is deemed to be uninhabitable at the present time and of no contributing value. ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and 0ara None No Previous No Previous Sale No Previous Sale Source, for prior sales STEB/C-House STEB/C-House STEB/C-House within year of appraisal Analysis of any current a reement bt sate, option, ar Iisdng o! subject prcper~ and analysis of any prior sales of subject and comparables within one year of the date of appraisal: The subject property has not been sold or transferred in the past three years. INDICATED VALUE BY SALES COMPARISON APPROACH ......................... $ 58,000 INDICATED VALUE BY INCOME APPROACH df Applicable) Estimated Market Rent $ /Mo. x Gross Rent Multiplier = S N/A This appraisal is made ~ "as is" ~_ subject to the repairs, alterations, iospections or con¢itions listed below subject to completion per plans & specifications. Conditions of Appraisal: Refer to the attached addenda for the limiting conditions of this report. Final Reconcilia'don: Most weight is given to the Sales Comparison Approach, which is a reflection of what buyers and sellers are doing in the ~roach. The purpose of this APPRAISER~ Name David J. Coil Oata Report'S~ned ,,,,~prit 15, 2003 State Certification # RL-003677 r State License # Freddie Mac Form 70 6/93 estimate the market value of the real prope~j that is the subject o this report, based on the above conditions and the certification, contingent inition that are stated in the attached Freddie Mac Form 439/FNMA form 10048 (Revised 6-93 ). OF THE REAL PROPERTY THAT IS TIlE SUBJECT OF THIS REPORT, AB OF February 11, 2003 EPORT) TO SE $~ 58,000 SUPERVISORY AI~RAISER (ONLY IF REQUIRED): Signature..-.-~ _~ Did .~ Did Not Name ,.~J. ohn D Ausherman SPA Inspect Property Date Report Siqned Aprrl 15, 2003 State Pa State Certification # GA-000148 L State Pa State Or State License # State PAGE 2 OF 2 Fannie Mae Form 1004 6-93 Form UA2 -- "TOTAL for Windows" appraisal software by a la mede, inc. -- t-8OO.ALAMODE Building Sketch (Page - 1) J Bcr~,#er~Client --sTate of Dot, aid Lenew Pro~e~ :d~r~ ~24C- ~,242 Mountair~ ,~oac C~¢ ',~ewCur~ Cou~ Cumcer!a~d SI~ ~a ~ 3cee '7243 : J h£i ~a Form skq'.BIdSId -- "TOTAL ,'or Wi~'~d~ws" a~praJsal soitw~e by a ia mode, inc. -- 1-8~-ALAMOOE Location Map Estate ~f C;onald Lehew 1240- !242 Mountain Road ?,le'A'b ur~ Form . --~ - ' ' ~Pp ' ' a~e by a ~a mode, nc, -- 1-SCC.ALAUOOE MAP LOC q'O ~AL for W'mdows raisal scfftw . MULTI-PURPOSE SUPPLEMENTAL ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS ~,usherman 8rcs. Real ~state 'nc I~orrower/CIient Estate of Donald Lehew =rooe~Address 1240- !242 Mountain Road Cib/ Newt:3urq Counh/ Cumberland _~r~er Appraisal for Valuation Purposes State Pa Zic Code 17240 This Multi. Purpose SuPd~emental AddenDum for Fsderaily Related Transactions was designed to provide the sppralser #ith a convenient way to comely ',wth :~e ,;urr,,nt appraisal standards and re~uicements of the FeDeral 9epos,t :nsurance Corooration (FDIC), he Off ce o he Comptro er of Currenc7 (OCC. The Offt,;e of Thn~ Supervision iDTSL the Resolution Trust Corporation iRTC) and the Federal Reserve This Multi-Purpose Supplemental Addendum is for use with any appraisal. Only those statements which have been checked by the appraiser apply to the property being appraised. Z PURPOSE & FUNCTION OF APPRAISAL The purpose of the appraisal is to estimate the market vaue of the subject prope~ as defined herein. The function ortho appraisal is [o assist !he above-named Lender in evaluating the subject property for lending purposes. This is a Federally reiated transaction. Z EXTENT OF APPRAISAL PROCESS ~ The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subiect market area. The original source el the comparables is shown in the Data Source section of the ma'ket grid along with the source of confirmation, if available. The original source is presented first. The sources and data are cpnsidered reliable. When conflicting information was provided, the source deemed most reliabte bas been used. Oata believed to be unraliaPle was noi' included Jn the report nor used as a basis for the value conclusion. ~ The Reproduction Cost is based on Marshall & Swift Valuation Services supplemented by the appraiser's ~owledge of the local market. ~ Physical depreciation is based on the estimated effective age of ~e subject property. Functional and/or external depreciaUon, if present, is specifically addressed in the appraisal report ar other addenda. In estimating the site value, the appraiser has relied on personal knowledge of the local market. This knowledge is based on prior and/or current analysis of site sales and/or abstraction of site values from sales of improved proper+Joe. ~ The subject property is located in an area of primarily owner-occupied single family residences and the Income Approach is not considered to be meaningful. Far this reason, the income Approach was not used. '__ The Estimated Market Renl and Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge cf the subject market area. The rental knowledge is based on prior and/or current rental rate surveys of residential properties. The Grass Rent MulUplier is based on. pdor and/or current analysis of prices and market rates for residential properties. ~ For income producing properties, actual rents, vacancies and e~penses have been reported and analyzed. They have been used to project future rents, vacancies and expenses. ~ SUBJECT PROPERTY OFFERING INFORMATION According to MLS the subject property: ~ has not been offered tar sale in the past 30 days. ~ is currentJv offered fdr sale for $ ~ was offered )'or sale within the past 30 days for $ ~ Offering information was considered in the final reconciliation of value. L_ Offering information was not considered in the final reconciliation of value. ~ Offering information was not available. The reasons for unavailabilit7 and the steps taken by the appraiser are explained later in this addendum. ~ SALES HISTORY OF SUBJECT PROPERTY According to STEB the subject property: .~ has not transferred in the past twelve months. !,~' has not transferr~ in the past thirty-six months. -~ has transferred in the past twelve months. ~ has transferred in the past thirty.six months. ~ All prior sales which have occurred in the past twelve months are listed below and reconciled to the apprised value, either in the body el the report or in the addenda. Date Sale~ Price Document # Seller Buyer FEMA FLOOD HAZARD DATA Subject property is not located in a FEMA Speciai ~Jood Hazard Area. Subject property is located in a FEMA Special Flood Hazard Area. rZone FEMA Map/Panel # Map Date Nome of Community X 4215890010 B 11/26/1982 Ne',wille Tr~e community d~es not ~articip~ ff in ~he Na~onal Flood ~nsurance Program. The communit7 does aart, iczoate in ~e National Flood Insurance Program. It is covered by a regular program. __ It is covered by an emer_nency program Page f ct 2 Form MPA -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE ~ CURRENT SALES CONTRACT ,~ The subject pro~erty ~s ,currently not under co~,trac~. _. The contract and/or escrow Jnstr~ctJcns were not :~vailacie for rev,ow. The unavailability gl ',he contract is ~x~la~ned later in the ~ddenda sesdon. The contract ~d,"or escrow ~nst~c~cns '~.~. The fO~lOwin~ summarizes the contract: Contract Onto Amendment Oate Contract PriceSeller ~ The conb, ac~ cndica[ed that personal propoint ~noT nc~ude~ in ~e ~al8 ~ The contract indicated thz[ personal prope~y ~as ~nc~. it cons;sted of Personal prcpert,! was not included ;n the final value estimate Personal property was included in the qnal ~alue estimate. The contract indicated no financing concessions cr other incentives. The contract indicated the following concessions or incentives: Estimated ccntributcry value is $ _ If concessions or incentives exist, the comparabtes 'were checked for similar concessions and appropriate adjustments were made, if appticable, so that the final value conclusion is in compliance wit~ the Market Value defined herein. ~ MARKET OVERVIEW Include an explanation of current market conditions and fronds, 3-6 months is considered a reasonable markebng period for the subject property based on MLS- STEB ADDITIONAL CERTIFICATION The Appraiser certifies and agrees that: (1) The analyses, opinions and conclusions were developed, and this report was prepared, in conformity with the Uniform Standards of Pmlessional Appraisal Practice ("USPAP"), except that the Departure Provision of the USPAP does not apply. (2) Their compensation is not conMngent upon the reporting of predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. (3) This appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. ADDITIONAL (ENVIRONMENTAL) LIMITING CONDITIONS The value estimated is based on the assumption that the property is not negatively affected by the existence of hazardous substances or detrimental environmental conditions unless otherwise stated in this report. The appraiser is not an expert in the identification of hazardous substances or detrimental environmental conditions. The appraiser's routine inspection of and inquiries about the subject property did not develop any information that indicated any apparent significant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report. It is possible that tests and inspections made by a qualified hazardous substance and environmental expert would reveal the existence cf hazardous substances or detrimental environmental condition.s on or around the property that would negatively affect its value. ADDITIONAL COMMENTS Refer to the attached addenda for the limiting conditions of this report. ~ APPRAISER'S/~I'I~NAT, i~RE & L~ENSE/CERTIFICATION Appralser'sSignature ./(j~/ "~ .,~'~/J[ EtfectiveDate Februaw 11,2003 Appr~ser's Name (prin{)~C~lett~ _ Phone ~ State Pa ~ L~nse ~ Ce~dication · ~ OatePrep~ed 4/15/2003 F17 ) 264-6715 T~tD # 25-1552788 C O-SIG NING"J~'PPRAIS ER'S CERTIFICATION ~ The co-signing appraiser has oersonallv inspected the subject property, both inside and out, and has made an exterior inspection of all comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser The co-signing appraiser accepts responsibility for the contents of the report including the value conclusions and the limiting conditions, and confirms that the certifications apply fully to the co-signing appraiser. !__ The co-signing appraiser has not personally insDected the intedor of the subject prope~ and: _ has not inspected the exterior of the subject property and all comparable sales listed in the report. ~ has inspected the exterior of the subject properly and all comparable sales listed in the report. ~ The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report, including the value conclusions and the limiting conditions, and confirms that the certifications apply fully to the co-signing appraiser with the exception of the certr[icadcn regarding physical inspections. The above describes the level cf inspection performed by the co-signing appraiser. i__j The co-signing appraiser's level of inspection, involvement in the appraisal process and certification are covered elsewitere in the addenda section of this appraisal. CO-SIGNING APPRAISER'S SIGNATURE & LICENSE/CERTIFICATION Od-Signing ~ Appraisers Signature . Effective Date 2-11-2003 Date Prepared Co-Signing Appralsar's~ (pont) Jchn D Ausherman SPA Phone #. (717) 264-6715 State PA License ~ Certification # GA-000148 L Tax ID # 25-1552788 4/15/2003 Page 2 of 2 Form MPA -- "TOTAL for Windows' al~pralsal software by a la mode, inc -- 1-800-ALAM0OE Subject Photo Page Esta[e af Donaid Lehew 12.4.O- 1242 Mc~n~ai~ Ro~ C0u~z Cum~erfand ~bJe P~ ~ ~o~e 17240 for v'aiuaden Pumoses Subject Front !242 Mountain Road Sae~ :~ric~ N/A Gross Living ACea 938 Totai Rc6ms 5 T6~ Bedrooms 3 76~i Bathrooms 1 Lzcation Avg '£mw Average Site 1.96 acres (~ualf6, metal/ Av~ Age 26 - Subject Rear Subject Street Form RCPS(.SR -- q'0TAL for ?¢mdows" aCpraJsal sdtwaxe by a la rn~ inc. -- 1-880-ALAMODE PHOTOGRAPH ADDENDUM I 2 story dwelling rear 2 story dwelling floor which has given away :orm GPIC~5 -- 'TOTAL for Windows' aat3raisaI software by a la mode, ~:. -- 1-SCO-ALAUOOE PHOTOGRAPH ADDENDUM r BofrcwerlC:~nt Estate 3f Donald Lehew ~ 1Pro~ Address 1240- 124.2 Moue, rain Road : ~ C~/ Ne~ur~ Coun~, CumOerta~d gt~e ~ Z~8 ?ode ~ 72zC ~ LLerdef Acora:sai Cdr '¢'atuat~on Pu~cses b~ccK shed Form GPICPIX -- 'I'OTAL fo[ Windows' appraisal sCit',va~ by a la mode, inc. -- 1-800-ALA~IOOE DEFINITION OF MARKET VALUE: The most 2rcoabie 2hca which a property should bri,qg in a competitive ~nd open man(el under all cond[tlcns reouisite to a ~air sale, the buyer and seller, each acting pruriency, knowledgeably ~nd assuming the sdc~ is ~ot affected by undue s~mulus Im¢ici~ ~n this definition ~s ~he ~onsumm~d~n of a sale as of a specified date and the passing of t~e from seller ~o buyer under conditicns whersey: (1) buyer and s~l!er are btpicaily mctiw[eo; (2) beth pa~ies ~re well :nformed or well ~dvised and each ~cting ;n what he considers his .~wn ~est ~nterest; (3) ~ reasonable time is altowed for exposure in ~he open marker; (4} payment ;s made ;n terms of cash ~n U.S. dollars ~r fn te~s of fina~cia~ arran~emems comparable ~ere~o; and (5) the pnca ~epresents ~e ~ormal consicera~on for ~,e nrope~ sold ~naffected 2y speciat =r creative financing or sa]es ;sncessions' grained uy anyone associa[ed with Be ~aie. 'Adjustments to the comparablee musI be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable prope~ by comparisons to financing terms offered by a third pa~ institutional lender that is not already involved in the prcpe~ or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cosl of the financing or concession but the dollar amount of any adjustment shoutd approximate the marxet's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subiect to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therelore, will not render any opinions about the btie. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size, 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (ar other data sources) and has noted Jn the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a su~eyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in ccurt because he or she made an appraisal of the ~roperty in question, unless specific arrangerdents to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any ether appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subiect property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent condibons of the property or adverse environmental conditions (including the presence of hazardous wastes, to.dc substances, otc) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warraniies, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or tar any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that ne or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that complebon of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her pnor wdtten consent before the lander/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columdia; except that the lender/client may distribute the property description section of the report only to data collection or reporting sen4ce(s) without having to obtain the appraiser's poor written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Ausherman Bros. Real Estate Inc Form ACR -- "TOTAL for Windows" appraisal sOt'Ware by a la mode, inc. -- 1-800-ALAMOBE Fannie Mae Form 10046 6-93 APPRAISER'S CERTIFICATION: The Appraiser ce~ifies and agrees thai: t. t have researched the subject market area and have selected a minimum of three recent sales at properties most similar and pro:<imate ',o ;he subiec: prope~j for consideration in the sales comparison analysis and have made a doitar adiustment when appropriate to reflect ;he market reaction to those items ~t significant versa,Jun. If a significant tern in a comparable property :s superior to. or more favorable than, the suulect propertT, I have mace a neGahve adiustment to reduce the adjusted sales ~rice of the comparable and, f a significant item in a comparable ~ropem/is inferior to, or ;ess favdranle than the subject proper':y, I have ma~e a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an ;mpact ~n value in my development of the estimate at market value in the appraisal report. J have not knowingly withheld any significant information from the appraisal report and I believe, to the best al my k~owledge, that all statements and information in the appraisal report are true and correct. 3. I stated ~,n the apbraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the conUngent and limiting conditions specified in this form. 4. I have no present or prospective interest in the prope~ that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin cf either the prospective owners or occupants of the subject property or al the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any rotated party, the amount al the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need tc approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adapted and promul{ated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this' appraisal, with the exception of the departure' provision df those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition af market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I ifave personally inspected the interior and exterior areas of the subject property and the exterior of all propedies listed as comparables in the appraisal report. further certify that I have noted any apparent or known adverse conditions in the subject improve.merits, on the subject site, or on any site within the immediate vicinit7 of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value' to the extent that had market evidence to support them. I have also commented about the effect?f the adverse conditions on the marketability of the subiect property. g. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report, if I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation al the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. J have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, f will Iake no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she ce~fies and agrees that: I directly supervise the appraiser who prepanetl t~e appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS Oir~.RO~ API~RAISED: Name: D~vi~rJ. C~etta Date Signe~l 5, 2003 State Certification #: RL-003677 or State License #: State: Pa Expiration 0ate of CerUtication or License: 6/30/2003 1240- 1242 Mountain Road, Newburg, Pa 17240 SUPERVISORY APPRAISER (only If required): Signature: Name~.~-'~"~ D. Ausherman SRA Date'~gned: April 15, 2003 State Certification #: GA-000148 L or State License #: State: PA Expiration Date al Certification or License: June 30, 2003 -- Did ~ Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form t004B ~-93 Form ACR --"TOTAL for Windows" appraisal software by a la mode. inc. -- 1-800-ALAMODE ORRSTOWN BANK TO: Law Offices of Zullinger-Davis 20 East Burd Street, Suite 6 Shippensburg, PA 17257 FROM: ORRSTOWN BANK P.O. BOX 25O SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Donald Lehew DECEASED DATE OF DEATH: February 11, 2003 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: (1) CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED DATE OF DEATH PRINCIPLE & ACCRUEDINTEREST SAVINGS ACCOUNT ACCOUNT NO. TITLE OF AccOUNT 702001247 Donald Lehew DATE OPENED 4/23/02 DATE OF DEATH PRINCIPLE & ACCRUED INTEREST 197.00 .17 (3) CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED DATE OF DEATH PRINCIPLE & ACCRUEDINTEREST Date: 10/29/03 By: Timothea Customer Service Operator P.O. BOX 250 · SHIPPENSBURG, PA 17257 · TEL. (717~ .RRP-R11,4 · Kelley Blue Book Used Car Values Page 1 of 3 Kelley Blue Book ~ ~II*IE I'RU$'I ED RESOURC[ ................................ kbb.com New Car Pricing Build a Caf' :ncentives Quality Ratings; Ownership Cost My Car's Value Used Car Retail: Free Price Quote Buy a Used Car Sell Your Car Motorcycles Financing Insurance Lemon Check Warranties Car Reviews Car Previews Decision Guides Advice Free Newsletter A bout kbb Home Blue Book MARKET WATCH_ I ~d~ress Enter email Blue Book Trade-In Report Pennsylvania · November 5, 2003 1990 Ford F150 Long Bed Engine: V8 5.0 Liter Trans: Automatic Drive: 2 Wheel Drive Mileage: 42,500 Equipment Custom Air Conditioning Buy a New Car Buy a Used Car List Your Car For Sale Online Free Lemon Check Auto Loans from 3.59% APR Insurance Quote Warranty Quote Payment Calculator !. Sell your car on eBay~ Motors. Power Steering AH/FM Stereo Lear TI NEXT Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. The paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. Zn states where rust is a problem, this should be very minimal, and a deduction should be made to correct it. The tires match and have substantial tread wear left. A clean title history is assumed. A "good" vehicle will need some reconditioning to be sold at retail; however major reconditioning should be http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.PA:519243:PA041 &17257:nic.+t'?vqcl'Fnrd. 1 ! 1 · Kelley Blue Book Used Car Values Page 2 of 3 deducted from the value. Most recent model cars owned by consumers fall into this category. Trade-In Value $1,895 Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep in mind that the dealer must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and insurance and standing behind the vehicle for any mechanical or safety problems. C-et the latest Blue Book Get a Private Party Value Get Invoice & IVlSRP on New Cars Copyright © 2003 by Kelley Blue Book Co., All Rights Reserved. Nov-Dec 2003 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v.o3~) http://www~kbb~c~n~kb/ki~d~kw~kc~ur?kbb~PA:5~9243:PA~4~&~7257:nic.+rx~r~F~rr~ ~ ~/q/,tm~ February 27, 2003 Susan Still 1549 Monard Avenue Sevem, MD 21144 Hardesty Funeral Home, P.A. 851 Annapolis Road Gambrills, MD 21054- (410)923-2601 The Funeral Service for Mr. Donald Lewis Lehew We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE ~ERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 3. Automotive Equipment Extra Mileage ................ . ......... 4. Merchandise Selected Cremation Container .... . ................... Urn Cash Advances Death Certificates ............... . ......... Cremation Outside Funeral Home THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED ............... Special Charges Direct Cremation .................... . ..... TOTAL CASH ADVANCES AND SPECIAL CHARGES. . . ..... SUB-TOTAL INITIAL PAYMENT / DISCOUNT / CREDITS TOTAL AMOUNT DUE .... ~, 16. 2003. $200.00 $50.00 $1000.00 $16.00 $300.00 $75.00 $1641.00 $725.00 $725.00 $2366.00 $2168.00 $198.00 .... ~ar~e of one and one half percent (1-1/2%) DONALD L LEHEW 08-02 SUSAM K. STILL MARGARET fi. BABBITt Bank fAmerica. '- LAST WILL .~N'D TESTAMENT ! I, DONALD L. LEHEW, of, Upper Mifflin Township, Cumberland County, PennsylYania, declare this to be my Last Will and Testament and revoke any Will or Codicil previously made by rne. ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations) and my funeral expenses (including my gravemarker and expenses of my last illness) shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I am'presently married to I-La,.ZEL P. LEHEW, and I have two children, SUSAN K. STILL and MARGARET E. BABBITT. ITEM III: If my wife, HAZEL P. LEHEW, survives me, I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate, whether passing under this Will or otherwise, unto my Trustee hereinafter nmned, ~ TRUST, for the primary benefit of my wife, HAZEL P. LEHEW, and for the following uses and purposes and subject to the terms and conditions hereinafter set forth. A. In providing for the establisN:nent of this Trust for the benefit of my wife, HAZEL P. LEHEW, I am aware of the special circumstances and incapacities and infirmities affecting her which may cause or will cause her to need special and skilled care and/or sen,ices and to be eli~ble for various local, state and federal benefits and entitlements, as well as possible assistance provided by various private agencies and organizations. The primary purpose of this Trust is to assure that HAZEL achieves her maximum potential and leads as full, independent and normal a life as is possible. To that end, it is my wish that the Trustees view themselves not only as Trustees in the traditional sense, but also as protector, guardian and advocate for my wife. B. The Trustees within their complete and unfettered discretion, shall apply the income and principal of the Trust in furtherance of the purposes of the Trust as set forth in subparagraph A above and g~nerally to enhance the life of my wife, HAZEL, if living, but only to the extent not provided for by insurance or by Federal, State, local or any other assistance programs of any nature whatsoever, including Supplemental Security Income benefits under the Federal Income Maintenance Program as then existing. The Trustees shall provide Trust payments of such an amount as not to preclude payment of the maximum amounts of any Federal, State, local or other assistance programs, as noted above. The income and principal of the Trust may therefore be used as .judged necessary and appropriate as a supplement to, but not to supplant, such Federal, State, local or other assistance, and to the extent the income of ttzis Trust is not used, the Trustees may accumulate the income and add it to the principal of the Trust. While the Trust for my wife, HAZEL, remains in existence, the Trustees may also expend such amounts of income and principal therefrom as they, in their sole discretion, may deem necessary for the health, maintenance, education and support of my children, SUSAN and M.ad~G.aaRET, but only if the Trustees determine that such beneficiary does not have sufficient funds other~,ise available. Nevertheless, this Trust is for the primary benefit of my wife, HAZEL, and her present and future needs shall be considered first. C. The Trustees are empov,'ered to collect and expend on behalf of my wife, HAZEL, all govermnental financial assistance benefits to which she is otherwise entitled; provided that such funds sha]l not be co-mingled with the other funds of this Trust. D. In the exercise of the Trustees' discretion to expend income and principal for HAZEL, the Trustees are directed that consideration should be given to any Letters of Instruction which I may, from time to time, direct to the Trustees. Such Letters of Instruction, if any, shall be interpreted based upon the express purposes stated herein, and shall not be interpreted to expand the powers and limitations of the Trustees hereof. E. In the exercise of discretion with respect to incon~e and principal distributions for HAZEL, if any, the Trustees shall bear in mind my express desire to presence, to the greatest extent possible, this Trust's assets for eventual distribution to my descendants rather than my wife, HAZEL, whether outright or in Trust. The foregoing sentence is in no way intended to limit the sole and absolute discretion of the Trustees with respect to such distributions or to give any remainderman any right to challenge an>, distribution made by the Trustees in the proper exercise of such discretion. Rather, this sentence is intended to aid the Trustees and ans' Court or administrative agency in properly interpreting m~' intent in establishing this Trust, namely, that the needs of my wife, H.~,ZEL, be provided for only to the extent that goverru~nental benefits and entitlements and other resources are either unavailable, inadequate, or have been exhausted. F. If an)' governmental agency determines that this Trust is an "available resource" to be utiiized and exhausted to pay for services ~br HAZEL otherwise provided by public funding, then the Trustees may, at their complete discretion, elect to terminate this Trust, in which case the Trust assets may be distributed to my remainder beneficiaries in accordance with subpara~aph J below. G. During the life of my wife, HAZEL P. LEHEW, no portion of this Trust either principal or income, shall be subject to anticipation, pledge, assiDament or obligation of/ny wife nor be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference from the creditors of my wife or of her estate or of anyone who may be obligated'for her support, including any government or governmental agency or private agency which has provided benefits or services to my wife. H. During the life of my wife, HAZEL P. LEHEW, subject to the considerations as stated above, my Trustee may expend upon my wife so much of the income or principal of the Trust as Trustee shall determine. Trustee shall have sole and absolute discretion in determining whether such expenditure for my wife are to be made. It is my desire that the Trustee provide such resources and experiences as will contribute to and make my wife's life as pleasant, comfortable and happy as is feasible. My Trustee shall consult reg'u/arly with /ny children to ascertain my wife's needs and desires and may follow their recommendations in making payments and expenditures in my wife's behalf. Nothing herein shall preclude the Trustee from purchasing those services and items which promote my wife's happiness, welfare and development, including, but not limited to, vacation and recreation trips away from places of residence, expenses for traveling companions if requested or necessary, entertainment expenses, supplen~enta] medical and dental expenses, social services expenses, transportation costs, private room, telephone and television sen'ices, a mechan_ical bed, an electric wheelchair, personal care sen, ices, and'ihe like. It is my intention that this Trust be a Supplemental Needs Trust (and not a Support Trust) for the supplemental and special needs of my wife. I. During the life of rny wife, HAZEL P. LEHEW, all payments from this Trust which go to her direct benefit shall be direct payments to the person or entities supplying goods or ser~,ices to her at the request of the Trustee. J. Upon the death of rny wife, HAZEL P. LEHEW, or upon my death if my wife shall predecease me, this Trust shall terminate and all principal and any accumulated and undistributed income shall be distributed in equal shares unto rny children, SUSAN K. STILL and MARGARET E. BABBITT, provided, however, that should either of children be deceased at the time of the death of my wife, HAZEL P. LEHEW, if I shall predecease her or upon my death, if my wife shall predecease me, her share shall be distributed to her issue, per stirpes, living on such date, and in default of such then living issue, his share shall be added to the shares for my other children or the then living issue of any deceased child. K. If any portion of this Trust shall become distributable to a beneficiary' who has not attained the age ofm, ent3.,-one (21) years, the Trustee may in its sole absolute discretion either pay over such Principal and any accrued or undistributed income therefro,.n at any time to the guard/an(s) of the property of such beneficiary., or to a custodian for such beneficiary, under the Pa. Uniform Transfers for Minors Act, which custodian may be my Executor or be selected by my Executor, retain the same for such beneficiary., IN' SEPAl:LATE TRUST, until he or she attains the age of twenty-one (21) years. In case of' such retention, the Trustee may use or apply so much of the net income and Principal as it deems necessary or advisable from time to time for support, health and medical care, and education (including college education, both undergraduate and ~aduate) of such beneficiary, or may make payment for these purposes, without further obligation or responsibility to see to the proper expenditure thereof, directly to such beneficiary or to such beneficiary's parent or to any person taking care of such beneficiary. Any Principal or income not so applied shall be distributed to such beneficiary absolutely when he or she attains the age of twenty-one (21) years. If he or she dies before attaining age twenty-one (21), such share shall be distributed to his or her personal representative, discharged of trust. L. The provisions I have made for my wife, HAZEL P. LEHEW, under my Will are part of an overall plan which I believe provides much more financial security for her than would the outright statutory share available to her under the fight of election contained in section 2203(a) of the Pennsylvania Probate Estates and Fiduciaries Code (herein "PEF CODE") while minimizing overaIl death taxes and assuring the maximum ultimate distribution of my assets to my children or other intended beneficiaries. The gifts for the benefit of my wi£e under my Will and an3, Trust are thus conditioned upon my wife accepting those gifts as they are therein provided. Accordingly, should my wife elect against rny will under section 2203(a) of the PEF Code and regardless of whether the operation of PEF Code Section 2204 causes her interest under my Will or any Trusts to be considered disclaimed, I direct that: 1. My wife shall have no interest in any gift under my \V/Il or an), Trust (including any powers of appointment contained therein) and my Will and any Trust shall be interpreted as if my wife had died i~rnnediately prior to my death. 2. My wife shall not act as a fiduciary under my Will or any Trust. 3. The operation of any Tax Payment Clause of this Will or any Trust shall be construed so that the statutory share to which my wife shall be entitled on account of her election shall bear a proportionate portion of the overall death tax burden of my estate. ITEM III: Should my wife, HAZEL P. LEHEW, predecease me or die on or before the thirtieth day following my death, I dex4se and bequeath the residue of my estate of every nature and wherever situate in equal shares to such of my children, SUSAN K. STILL and MARGARET E. BABBITT, as shall survive me by thirty (30) days. Should either of my children predecease me or die on or before the thirtieth (30th) day following my death but leaving descendants who so survive me, such descendants shall receive, per stirpes, the share that my child would have received had he so sur¥ived me. ITEM IV: If any property passes outr/ght (either under this Will or otherwise) to a m/nor (which shall be defined as anyone under twenty-one (21) years of age) and with respect to which I am authorized to appoint a g-uardian and have not otherwise specifically done so, I decline to appoint a guardian but instead author/ze my Executor to distribute such property, to a Custodian selected by my Executor (and my Executor may act as such Custodian) as Custodian for the minor under the Pennsylvania Unilbrrn Transfers to M/nors Act. Provided, howeYer, that this appointment shall not supersede the right of any fiduciary to distribute a share where possible to the minor or to another for the minor's benefit. ITEM V: I direct that all taxes that may be assessed in consequence of my death, of v,,'hatever nature and by whatever .jurisdiction imposed, shall be paid from my residuary estate as part of the expenses of the administration of my estate. ITEM VI: I appoint my daughters, SUSAN K. STILL and MA_RGARET E. BABBITT, co- Executrices, of this my Last Will. ITEM VII: I appoint my daughters, SUSAN K. STILL and 1VLARGARET E. BABBITT, co- Trustees of any trusts created by this my Last Will. ITEM VIII: Any fiduciary under this Will shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and ail of the assets of my estate, real or personal, without regard to any principle of diversification ofr/sk. B. To invest in all fon~ns of property, including stock, con,non trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of ri sk. C. To sell at public or private sale, to exchange or to lease for any per/od of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time t]~ink proper. E. My Fiduciaries shall have all of the powers contained in Chapter 72 of the Permsylvania Probate, Estates and Fiduciaries Code 20 PA. CS § 7201 and following. F. To compromise m~y claim or controx.'ersy. G. To distribute in cash or in kind or partly in each. H. To hold property in their names without desig'nation of any fiduciary capacity or in the name ora nominee or unregistered. I. If there is no corporate fiduciary acting hereunder, my fiduciary may designate a corporation (regardless of where organized or headquartered) with fiduciary powers to act as agent or custodian hereunder, may delegate to it such duties as may be appropriate (including investment recormnendation duties), may pay to it reasonable compensation for its sen, ices, and may discharge it with or without cause. J. To treat the entire trust estate as a common fund for the purpose of'investment, n0m'ithstanding any provision herein for division thereof into shares or separate trusts. K. Should the principal of any trust herein provided for be or become so small that, in the Trustee's discretion, establishment or continuance of trust is inadvisable, my Trustee or my personal representative may make immediale distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons then entitled to income and in the proportions they are then entitled to such income. If any such person is then a minor, distribution may be made to that person's guardian, or to a person selected by the trustee to be custodian for such person until the age of m'enty-one (21) years under the Pennsylvania Unifonn Transfers to Minors Act. L. If there are co-fiduciaries serving hereunder, they may delegate any and all management duties and responsibilities to one of them. My co-fiduciaries may, for example, designate one of them to maintain a bank account or accounts, and in that instance the signature of only that fiduciary shall be required to open and maintain such account, to deposit funds to such account and to ~te checks on such account. Other than as specified herein, the authority of my co-fiduciaries shall be exercisable jointly and severally. M. The individual fiduciaries shall have jointly and seYerally all the powers given to the. fiduciaries, except that no individual fiduciary shall participate in the exercise of any discretion to determine the propriety or amounts of payments of income or principal to himself or herself or to any person to whom he or she is legally obligated, or possess any of flee incidents of ownership with respect to any policy of insurance on his or her life, and the remaining fiduciaries alone shall exercise that discretion and possess those incidents of ownership. ITEM IX: I direct that my Executor, Trustee or Custodian or their successors shall not be required to ~ve bond for the faithful performance of their duties in any jurisdiction. ITEM X: *,Iy individual fiduciary shall be entitled to reasonable compensation for his or her sen,ices rendered from time to time and to reimbursement of out of pocket expenses. ITEM Xh The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntaO, alienation. Testament, written on twelve IN \VITNESS \VHEREOF, I hereunto set my hand and seal to this my Last Will and (12) sheets of paper, dated this ~q'O~day of .,.L DONALD L. LEHI~W (SEAL) The preceding instrument, consisting of this and eleven (11) other typewritten pages, each identified by the signature or initials of the Testator, was on the day and date thereof signed, published and declared bv the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto. residing at COMMONWCEALTH OF PENNSYLVA_NIA · · SSo COUNTY OF C'UMBER£AND · I, DONALD L. LEHEW, the Testator whose name is sig-ned to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I sig-ned and executed the instrument as my Last Will; and that I signed it willingly and as my 5-ee and voluntary act for the purposes therein expressed. ~ . . c.~_; (SEAL) Sworn to Or affirmed and acknowledged before me by '!)~.7~ ~.;. t ) i. t~. ,:4.t.?=/, the T_~&ator, tNs~vg~:day of .)7%~ t~ ~'.: ,2002. Nota~ Pub~m COMMON\VEALTH OF PEN'NSYLVANIA ' · SS. COUNTY OF CUMBERLAND · No'ada Seal Hamilton C. Davis, Notary Public Shippensburg Bore. Cumberland Court. My Commission Expires Sept. 27, 20~.q Member, Pennsylvania Association et Notarte~ ,~.t-~c~,t~ _~ d ?.,r,' ~,,.~ J~. )/r~ ] ] , the witness whose names are signed to the attached or ~'or~goi~g inst~ment, being duly qualified according to law, do depose and say that w'e were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the heating and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence· Sworn to or affirmed and SUbscribed to before me by~'/-'.~.~.4..'~ ~5,,t ~,~-f and 5 ~ -~.~ ~:'~ 5 .¢>'t I ~ , witnesses, tNs db~day of 2~ ~ ~. ,2002. N~a~ PaNic klotarial Seal ] Ha~tton C. ~avis; Nolan/Public [ Snippenobur9 B~ro, Cumberland County[ My C~mmission Expires Sept. 27, 20041 Member W,enncylvanla Association O~ Notaries 12 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003216 DAVIS HAMILTON C P O BOX 040 SHIPPENSBURG, PA 17257-0040 fold ESTATE INFORMATION: SSN: 235-46-7690 FILE NUMBER: 2103-0204 DECEDENT NAME: LEHEW DONALD L DATE OF PAYMENT: 11/10/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/1 1/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,149.64 TOTAL AMOUNT PAID: $2,149.64 REMARKS' SUSAN K STILL C/O HAMILTON C DAVIS ESQUIRE SEAL CHECK#568 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX DT¥zSZON DEPT. 180601 HARRISBURG) PA 17128-0601 CONNONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX HAHILTON C DAVIS ZULLINGER DAVIS PO BOX 60 SHIPPENSBURG PA 17257 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN RE¥-iS~? EX ~FP (01-o5) 01-05-2006 LEHEN DONALD L 02-11-2005 21 05-0206 CUHBERLAND 101 Aeoun~ Reei~*ed I HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR ESTATE OF LEHEN DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX DONALD L FILE NO. 21 03-0206 ACN 101 DATE 01-05-2006 TAX RETURN HAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) $. Close/y Held Stock/Partnership Interest (Schedule C) ($) 4. Mortgages/Notes Receivable (Schedule D) (4) $. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($) 6. Jointly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Ade. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Deb~s/Nortgege Liabilities/Liens (Schedule 1) (10) 11. Tote/ Deductions 12. Net Value of Tax Re~urn 58z000.00 .00 .00 .0O 2~626.77 .00 .00 (8) 8,716.55 6,162.35 (11) NOTE: To insure proper credit to your account, subeit the upper portion of this for. ~ith your tax Payment. 60,626.77 12.85~.90 67,769.87 1F PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT INTEREST/PEN PAID (-) .O0 ANOUNT PAID 2,169.66 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 2,169.66 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ~ ~ (19)~ 2,169.66 TAX CREDITS: PAYMENT DATE 11-10-2003 / RECEIPT NUNBER CD003216 (12) 13. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 67,769.87 NOTE: Z~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 wi11 reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amount of Line 14 at Spousal rate (15} .00 X O0 = .00 16. Amount of Line 14 taxable at Lineal/Class A ra~e (16) 67,769.87 x 065 = 2,169.66 17. Amount of Line lq et Sibling rate (17) .00 x 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = O0 19. Principal Tax Due ' RESERVATION: Estates of decedents dying on or before December ZZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coeaoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rote an any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NXLLS, AGENT A refund of a tax credit, ohich ems not requested on the Tax Return, may be requested by completing afl "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISlE). Applications ars available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special 2q-hour answering service for fores ordering: 1-800-562-2050; services for taxpayers mith special hearing and / or speaking needs: l-BOO-q~7-5OZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court, Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (GZ) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.~.r Rate Factor Yeast Rate Factor 1982 ZOZ . O00Sq8 1987 9Z .0002q7 1999 77. . OOOlgZ 1983 162 .000~58 1988-1991 llZ .000501 2000 87. .O00Z19 198q I1Z . 000501 1992 9Z . O00Z~7 ZOO1 9Z . O00Z~7 1985 132 .000356 1993-199~ 72 .O0019Z ZOOZ 6Z .O0016q 1986 IOZ . O00Z7q 1995-1998 9Z . OOOZq7 2003 5Z .000157 --Interest is calculated as follows: /NTERBST = BALANCE OF TAX UNPATD X NUHBER OF DAYS DEL/NQUENT X DA/LY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent wilt reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 DAVIS HAMILTON C P 0 BOX 040 SHIPPENSBURG, PA 17257-0040 RE: Estate of LEHEW DONALD L File Number: 2003-00204 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in.the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/11/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: Donald L. Lehew Date of Death: 02/11/2003 Estate No. 2003-00204 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No_ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes~ No_ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' court and may be attached to this report. c5/v /0 ~- . p ~L(1,J ' Hamilton C. Davis, Esquire P.O. Box 40 Shippensburg, P A 17257 (717) 532-5713 -- Date: l"- 1".',.- Capacity: _ Personal Representative XX Counsel for Personal Representative J