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Home My WebLink About02-0935 PETITION FOR PROBATE and GRANT OF LETTERS Estate of JMt Q (Y'l. l..':JbrancL No. 21-02-935 also known as To: Register of Wills for the Deceased. County of in the Social Security No. d..D:;;l.. ;An. 47 36 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of ag,e or older an the executt1 X in the last will of the above decedent, dated :5 I ~ Cj I q L\- and codicil(s) dated named , 19_ (state relevant circumstances, e.g. renunciation, death of executor, etc.) h Decendent was domiciled at death in Ll.f'YLbU Ia.n J.-. I~t family or principal residencc;..at :..... -,} uu..., ; 0. 1l:.;;>..LI ~. ,C..I(.i.15<fY) (list street, number and muncipality) DeCende$t,.thelli,17 ; y~e, td ~U-"+ at ,Q.{nO 1m 'if (( d ,.1 7~:.L Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent 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 situated as follows: ~I. ,~o $ }D,Oilil,- $ $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamentary; administration c.La.; administration d.b.D.c.La.) theron. . . Ii l f\,/",,,-J ^.. . :-g~ ....J.A..x.....uJ-JL.J......IL.--' .- ." ~~ '0 s ~bO I-'UlL <:,rvue f(d... g:g G o.nJ...nJ..r:, fQ J7 ;,;). y 30:: .~ ~o ;; c '" Vi OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1- S8 COUNTY OF CUMBERLAND J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed {~.' XLLii.tun. before me this . 11 th day of rr . ~. 2002 ~J2:,::'..~ (f JtL./;, l/fr, ;u..-:::;:; ~A.lU~eg' er /?q,.s- ~ too 00' " " ~ ~ ~ ~o. 21-02-935 Estate of JOYCE M LYBRAND , Deceased DECREE OF PROBATE A~D GRANT OF LETTERS AND NOW OCTOBER 17 'I" 2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, lT IS DECREED that the instrument(s) dated MARCH 29, 1994 described therein be admitted to probate and filed of record as the last will of JOYCE M LYBRAND and Letters TESTAMENT ARY are hereby granted to Jo Weidner FEES Probate, Letters, Etc. ......... $ 40.00 ~.PP1~~yificates( ).......... $~ Renunciation ................ $ JCP $ 5.00 TOTAL _ $ 66.00 Filed ... .~q~~!l.~~. P.'. .~09~............. AITORNEY (Sup. Ct. LD. No.) ADDRESS PHONE ., I: I i ~ H105. 112 REV. 8/88 (FEE FOR THIS CERTIFICATE $200) WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HE.ALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH CERT. NO. T 5240590 ~~~ /(~\-'" Of pr-;,'"", 1/'~O;C---~4'.r;;\ }~~! -~- '\,<:;<., I~~' - -~ "?~ $'~' ", ~~ '.z~ ~~i _.ft-;.. .1~5;~ \. *\", -' - . ..~,,-~, *1 ~ &2:\ -~--," - /~i ~\.~~' ~~l ','i'.>9>~ /,,\."i',,' ---'- ',fffNf~\" ."" "'~"o"~",,,"illlfl!,l st 28 2002 aateolls~lIeotTh;sCertilicatwll Name of Decedent Joyce Martine Lybrand ~ cst Middle i~a~t Sex Female Social Security No. 10-30-1926 202-20-4731 Date of Death August 27, 200 Date of Birth Birthplace 260 Pine Grove Road, Cumberland County, Carlisle, Pennsylvania Place of Death White Dickison Township P s Ivania FacilitvName County City, Borough or T()"~ship Marital Status . Occupation Widowed Decedent's Mailing Address ],0 Ann Weidner Laborer Armed Forces? (Yes or NOro 251 Pine Grove Road, Gardners, PA 17324 Race NCW'ber Street Citvv fawn tB Informant Name and Address 'of Funeral Establishment' Funeral Director M. Lee Dugan Dugan Funeral Home, Inc., Bendersville, PA 17306 Part I: Immediate Cause . End stage COPO. Interval Bet en Onset and ath (a) (b) (c) Part II: (d) Other Significant Conditions Atrial fibrill Ii n. Manner of Death Natural g Homicide C Accident Pending Investigation 0 Suicide C Could not be Determined 0 Describe how injury occurred: Name and Title of Certfier . David A. (M.D., D.O., C ner, M.E.) Address 303 N. Baltimore Avenue. Mt. Honv Springs. P A 17065 This is to certify that the information here given is correctly copied from an original certifi e of death duly filed with me as Local Registrar. The original certificate will be forwarded to e State Vital Records Office for permanent fili g. lla'r ReG91<lc(lby Local Hec)'strilr 01-010 0",,;"10 August 28, 2002 Streell1rJd"8S'" Cjtv8orCllJ_Qll.Tcwn>llc' LAW OFFICES OF STEPHEN J. HOGG 491 ~, ~WTH~R ~TRm WILL OF JOYCE M. LYBRAND I, JOYCE M. LYBRAND, of Gardners, Cumberland County, Pennsylvania, declare this to be my last will and hereby revoke all prior wills and codicils. 1. I direct that all my just debts, funeral expenses, gravemarker and administrative expenses shall be paid from my residuary estate as soon as practicable after my death. 2. I direct that all inheritance, estate, transfer, succession and death taxes of any kind whatsoever which may be payable by reason of my death shall be paid out of my residuary estate. 3. I direct that my entire estate be distributed as follows: A. I leave my entire estate of whatever nature and wherever situate equally to my children, Cheryl Groft, Norman Lybrand, Jr., Vernon Lybrand, George Lybrand, Clair Lybrand, Jeff Lybrand, Greg Lybrand, Cofer Lybrand, Wendy Garland and Jo Weidner should they survive me. B. I direct that Greg Lybrand shall be able to reside in my real estate at 251 pine Grove Road, Gardners, Cumberland County, Pennsylvania until it is sold. C. Should any of my children predecease me, I direct that their share shall pass to their heirs. 4. I appoint Jo Weidner as Executrix of this my last Will. If she should predecease me or cease to act in such capacity, I name Jeff Lybrand to so serve. 5. The Executrix of this will shall have the power to distribute my estate in kind or in cash, or partly in either. 6. I direct that no Executrix acting under this will shall be required to enter bond in any jurisdiption. IN WITNESS WHEREOF, I have hereunto set my hand this :J.. "i' day of 0 Vl-vL , 1994. II LAW OFFICES OF STEPHEN J. HOGG 401 E. LOUTHER STREET CARLISLE, PA 17013 The preceding instrument consisting of this and one other page was on the day and date hereof signed, published and declared by JOYCE M. LYBRAND, as and for her last Will, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. ~fu"--',- C\.&> l . Q\~ 'i . 8oJ)~ 911/,X LAW OFFICES OF STEPHEN J. HOGG 401 E. LOUTHER STREET CARLISLE, PA 17013 ACKNOWLEDGEMENT Commonwealth of Pennsylvania ss County of Cumberland I, JOYCE M. LYBRAND, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and as my free and voluntary act for the purposes therein expressed. me by JOYCE M. LYBRAND, of ~,..~ , 1994. .....ll8IIIPldC ~J.I~i=lCO'J1IY My~ElqliI'eSJune19, lf1il7 --Ar IDAVIT Commonwealth of Pennsylvania ss County of Cumberland We, \j'id')fl./ k,BClb"~if ~~jI,)t\\lt.LLt;:JL , the witnesses whos~ names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. ~~~,~b~ 4,. Sworn to or affirmed and subsc~ibed to me by witnesses, this ~~ day of ' ~\'-x<\ <l. ~ , , ~SaaI ~J.f!loo,~~ "~~~~~ter JZ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Date of Death: Jo f11 . LL brancL ~-),1-0';l. Name of Decedent: Will No. AI- 6;), -0 5S Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of -t!j,e IhlfnS' Court Rules w served on or mailed to the following beneficiaries of the above-captioned estate on i> C; J... Name Address ^ (hv~~ iC 0(,';;;.' C\H.{'~ VJ<i) LL (j GVDft tilJ'dancL. I) lClk3 St \\xu..~I(NL 1 c\ 111~ .+toll \fun. , j. ).<..j.. rl2 ~Q,~\..r\LC-lLC.l ClL'-I..+l..(u\A.~lU1.. fc. . . . 11~'''' \?> Colu-n "ill 113 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature \'fl () o ri ('() ;.( f:j tf Name ~f (\ nil -\ ) i.1iLn.P-Ju Address ~ 5 1\lu cL Lfec, Telephone ( Capacity: l Personal Representative _Counsel for personal representative 'I i:teOrjL. ~Oil:~~-- . :'60 ,'3,\'\.LU J-tOl) KJ .MU(LtDU."S. : la:-, . \ 1 ~:l'i ,~- . I; ;1 -~-- ~\JCll\ Lj b'lL,~C~- , _~ ~'~f rCLIDl~ ,____. ;' \.tL ~J73d-l.j ~------~-, -tt . .. nn, .....----- __~____~~r L~~~cu~ _,__~_____u----rJu LL -K.v~___, ~j I). n i3fu~_.L fCl.....~~ ;1/ -'-~---i0- ---l-,:~'\ ,-- -,-- . -~ ---w-n~~=;ybru...tb___,________ =,~-=~--t~~ ~-r~~~:~=_== -_ .... Ii 1 (" bb~ucL. , \ ;?\Il~~~j?~_.~=--.-.~="=-=---==-_=' . ...j 'l.l..cW---pQ.. i]~;),'''L__ '___'___ I .--j , , JRD/June 30, 1992/17858 In Re: Estate of JOYCE M LYBRAND Late of DICKINSON TOWNSHIP ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Estate No.: 21-02-935 NO. 21-2002-935 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: JO WEIDNER Counsel for Personal Representative: Date of Grant of Original Letters: 10-17-2002 Date of Delinquency Notice: 01-27-2003 The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Register of Wills on JANUARY 27, 2003, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 02-06-2003 ~~~~:r~ Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled for ~ttAd.J I~ 2t13 at !': ),j In Courtroom No.3. If the Certification of Notice is filed prior to the earing date, the hearing will automatically be cancelled. Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 WEIDNER JO 260 PINE GROVE ROAD GARDNERS, PA 17324 RE: Estate of LYBRAAID JOYCE M File Number: 2002-00935 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: 8/27/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge Glenda Farner Strasbaugh Register of Wills & ~ One Courthouse Square Clerk of the Orphans' Court Carlisle, Pa. 17013 Marjorie A. Wevodau First Deputy (717) 240-6345 FAX (717) 240-7797 Kirk S. Sohonage, Esquire Solicitor OFFICES OF of till anl of ~ountp of December 6, 2004 Jo Weidner 260 Pine Grove Road Gardners, PA 17324 IN P-~: Estate ofJoyce M. Lybrand Dear Jo Weidner: It has come to my attention as solicitor for the Office of the Register of Wills and Clerk of the Orphans' Court in and for Cumberland County, Pennsylvania, that the above estate has failed to file a report of the status of administration as required by Pennsylvania Orphans' Court Rule 6.12. Subsection (f) of Rule 6.12 requires that the Register of Wills notify the Court in the event the personal representative or counsel fails to file this notice after (10) days written notice thereof. You have already received written notice of this delinquency by the Register. Kindly accept this letter as written notification that unless the required 6.12 Status Report is filed with the Register of Wills Office within ten (10) days of your receipt of this correspondence, I will be compelled to file a Motion for Sanctions for Failure to Comply with Orphans' Court Rule 6.12. If required to do so, I will request that the Court grant counsel fees and court cost to be assessed against the offending party. Sincerely,/' ///¢' Kirk S. Sohonage Solicitor JRD/June 30, 1992/17858 SIP 0 1 2004 In Re: Estate ofJoyce M. Lybrand · ORPHANS' COURT DIVISION Late of Dickinson Township · COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY Estate No.: 2002-0935 · PENNSYLVANIA · NO. 21-2002-0935 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Jo Weidner Counsel for Personal Representative: None Date of Decedent's Death: 08/27/2002 Date of Delinquency Notice: 09/10/04 The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 09/10/04 ' &i Glenda Farrier Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Estate File A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically be cancelled. / Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/27/2005 WEIDNER JO 260 PINE GROVE ROAD GARDNERS, PA 17324 RE: Estate of LYBRAND JOYCE M File Number: 2002-00935 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 is due by: 8/27/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~_ ~_~,f~.J ~ / I GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge eX REV-1500 EX + (6-00) '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 2 0 9 3 5 CQuNiy'Co5E -YEAR- - - NuMBER- - DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) I- Z W C W o W C DATE OF BIRTH (MM-DD-Year) SOCIAL SECURITY NUMBER 2 02- 2 0 - 4 7 3 0 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w .... :..:: ~U) o~:..:: wQ.o J:OO o~...l ~ID c( 08/27/2002 10/30/1926 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 00 1. Original Return o 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of Wdl) o 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (da<eofdealhaftBr12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trusl) o 10. Spousal Poverty Credit (da<eofdeath be<ween 12-31-91 and 1-1-95) o 3. Remainder Return '(da<eofdeath prior to 12-13-82) o 5. Federal Estate Tax Retum Required ~ 8. Total Number of Safe Deposit Boxes o 11. Election to tax und$r Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRECTED TO: NAME COMPLETE MAILING ADDRESS William A. Duncan Es uire Duncan & Hartman, P.C. FIRM NAME (If Applicable) Duncan & Hartman P.C. One Irvine Row TELEPHONE NUMBER 717-249-7780 Carlisle PA 17013 25,000.00 .... z w o z o Q. U) W ~ ~ o o z o t= c:( ....I ~ I- Q: c:( o w ex: 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) x .000 (15) X .045 (16) X .12 (17) X .15 (18) (19) z o t= ~ ~ Q. :E o o >< ~ 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT () OFFICIAL USE ONLY r...., = c~ C.rl .....~J ~J rn 8 ':0 , r~-'l "''''j ::J en) r'l "n (~~ j'-rl 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7 . Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debls of Decedent Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 508.32 .C0 CO ) (-.) ;'1 14. 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 See. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate (8) 25,508.32 17. Amount of Line 14 taxable at sibling rate 13,820.90 26,642.13 (11) (12) (13) 40,463.03 -14,954.71 18. Amount of Line 14 taxable at collateral rate (14) -14,954.71 19. Tax Due 0.00 0.00 Decedent's Complete Address: STREET ADDRESS 251 Pine Grove Road CITY Gardners STATE PA ZIP 17324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 0.1 Total Credits (A + 8 + 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. Check box on Page 1 Line 20 to requesta refund (4) 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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT O.C O.C 0.0 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; ........................................................................... 0 IXJ b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IXJ c. retain a reversionary interest; or ...................................................................................................... 0 IXJ d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IXJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......... ....... ...... ........ ..... .............. ......... .... ......... ......... .............. 0 IXJ 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 IXJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 IXJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 'os ADDRESS ADDRESS Wi jam A. Duncan, Esquire One Irvine Row, Carlisle r PA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed I " [72 P.S. 99116 (a) (1.1) (i)). 3 of the surviving spouse is 3% For dates of death on or after January 1, 1995, the tax rate imposed on the net value of trans' The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requ the surviving spouse is the only beneficiary. -. v e.. LPO. 00 'PC\ L../.o 00 ~ PD dO 00 lis 0% [72 P.S. 99116 (a) (1.1) (ii)l. 3 tax return are still applicable even if For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years 01 ~ _ ~--t or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal bE ).S. 99116(1.2) [72 P.S. 99116(a)(1 n. The tax rate imoosed on the net value of transfers to or for the use of the decedent's siblinos is 12% f72 P.S. &91161 a\11.3\1. A siblina is defined. under Section 9102. as an f a natural p~rent, an adoptive parent, REV-1502 EX + (6-98) .'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lybrand Jovce M. 21 02 0935 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 properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real Drooertv which is iointlv-owned with riaht of survivorshin must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION 251 Pine Grove Road, Gardners, PA 17324 Dickinson Township, Cumberland County (See attached appraisal.) VALUE AT DATE OF DEATH 25,000.00 TOTAL (Also enter on line 1. Recaoitulationl S ')1;. nnn nn REV-15G8 EX + (6-98) , "w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lybrand. Jovce M. SCHEDULE E CASH, BANK DEPOSITS, & MISC, PERSONAL PROPERTY FILE NUMBER 21 02 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0935 ITEM NUMBER 1. DESCRIPTION PNC savings account #51-3032-6706. See attached. VALUE AT DATE OF DEATH 33.68 2. PNC checking account #51-4039-9087. See attached. 474.64 TOTAL (Also enter on line 5, Recapitulation) $ 508.32 REV-1511 EX + (12-99) . ',w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lybrand. Joyce M. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 02 0935 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Dugan Funeral Home, funeral services. 7,605.90 2. Cemetery charge, grave opening. 900.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attomey Fees Duncan & Hartman, P.C. 1,275.00 3. Family Exemption: (If decedenfs address is not the same as daimanfs, attach explanation) 3,500.00 Claimant Cofer Lybrand Street Address 251 Pine Grove Road City Gardners State P A Zip 17324 Relationship of Claimant to Decedent son 4. Probate Fees Costs to date - $115 215.00 In Reserve - $100 5. Accountanfs Fees 6. Tax Retum Prepare(s Fees 7. Attorney Yengst, consultation 50.00 8. S.R. Sneeringer Appraisal Services 275.00 TOTAL (Also enter on line 9, Recapitulation) $ 13820.90 RE}/-1512 EX t (6-98) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lvbrand. Jovce M. FILE NUMBER 21 02 0935 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Individualized Bank Card Services account #5329090011082363 See attached statement 2. Mellon Bank installment loan no. 0611.152-1048107. See attached letter. VALUE AT DATE OF DEATH 4,857.11 21,785.02 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 26642.13 RO":"""'>,,* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Lvbr:lnct .lov~p. M. 21 n? 0935 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Cheryl Groft Daughter One-tehth Residue 578 Hammond Avenue Hanover, PA 17351 2. Wendy Garland Daughter One-tenth Residue 11 Colony Court Hanover, PA 17351 3. Jo A. Weidner Daughter One-tenth Residue 260 Pine Grove Road Gardners, PA 17324 4. Jeffrey L. Lybrand Son One-tehth Residue 936 Pine Road Carlisle, PA 17013 5. Cofer E. Lybrand Son One-tenth Residue 251 Pine Grove Road Gardners, PA 17324 6. Norman D. Lybrand, Jr. Son One-tenth Residue 13 Yates Street Mount Holly Springs, PA 17324 7. Vernon D. Lybrand Son One-tenth Residue 258 Pine Grove Road Gardners, PA 17324 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If morA ~n::lr.P. i~ nAAciArl in~Art ::lrlrlition::ll ~hAAt~ of thA ~::lmA ~i7A \ , . . , Continuation of REV-1500 Inheritance Tax Return Resident Decedent Lybrand,JoyceM. Decedent's Name Page 1 21 02 0935 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8. George W. Lybrand Son One-tenth Residue 80 Sheet Iron Roof Road Gardners, PA 17324 9. Clair L. Lybrand Daughter One-tenth Residue 199 Leper Road Gardners, PA 17324 10. Gregory A. Lybrand Son One-tenth Residue 256 Pine Grove Road Carlisle, PA 17324 , , . , WILL OF JOYCE M. LYBRAND I, JOYCE M. LYBRAND, of Gardners, Cumberland County, Pennsylvania, declare this to be my last will and hereby revoke all prior wills and codicils. 1. I direct that all my just debts, funeral expenses, gravemarker and administrative expenses shall be paid from my residuary estate as soon as practicable after my death. 2. I direct that all inheritance, estate, transfer, succession and death taxes of any kind whatsoever which may be payable by reason of my death shall be paid out of my residuary estate. 3. I direct that my entire estate be distributed :'lS fo11o'FS: A. I leave my entire estate of whatever nature and wherever situate equally to my children, Cheryl Groft, Norman Lybrand, Jr., Vernon Lybrand, George Lybrand, Clair Lybrand, Jeff Lybrand, Greg Lybrand, Cofer Lybrand, Wendy Garland and Jo Weidner should they survive me. B. I direct that Greg Lybrand shall be able to reside in my real estate at 251 pine Grove Road, Gardners, Cumberland County, Pennsylvania until it is sold. C. Should any of my children predecease me, I direct that their share shall pass to their heirs. 4. I appoint Jo Weidner as Executrix of this my last will. If she should predecease me or cease to act in such capacity, I name Jeff Lybrand to so serve. 5. The Executrix of this will shall have the power to distribute my estate in kind or in cash, or partly in either. 6. I direct that no Executrix actinq under this Will shall be required to enter bond in any jurisdiction. LAW OFFICES OF IN WITNESS WHEREOF, I have hereunto set my hand this ;). 9' day of )]1 a..L('fj , 1994. J~~~L7l'FA~:;J/7 ~~-d {J" - 'EPHENJ. HOGG 1 E, LOUTHER STREET CARLISLE, PA 17013 n \j'(~-1I "'- f\ " ( , " .AW OFFICES OF HEN J. HOGG _OUTHER STREET LISLE, PA 17013 \ I The preceding instrument consisting of this and one other page was on the day and date hereof signed, published and declared by JOYCE M. LYBRAND, as and for her last Will, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. 'i;. -, ~ ~CLr~, 'W'~L0J- ~\2 '-i. &b~v " ~. '~ /l ;1;/1) ';1,7 I. ~.I 11/ ., . ' .....-17 . ~c...," ! f .. // v \ I ~ I ' I 'r ACKNOWLEDGEMENT ] Commonwealth of Pennsy~vania ss County of Cumberland I, JOYCE M. LYBRAND, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and as my free and voluntary act for the purposes therein expressed. ; ~~ " < a I OFFICES OF Commonwealth of Pennsylvania ss County of Cumberland v' k'..... I Q t:l b "I f R- ~ We, I LI)'=.. \J h.., 1-> and 1\fJret.rv t\ . \<-'SLU;:;,{L , the witnesses whos~ names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness; and that to the best of our knowledge the testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. ~~ '-t ';\3Rb ~ ~ (\ -i" (). L Sworn to or affirmed me by witnesses I this -:z q, r-- ~aJSooJ--==-' K ~J.~,~Puo1ic ~Col"~~_~!Jnly .......",...Kl--.,.ntfjuUIl<J ,'9. 199i' 7 ~.-......-/ ~8EdPtd:= ~J.~Co'.r.tY 0ri;le~c~June19, 1007 My Com"..,.,..-.'-"t"'- __ I DAVIT EN]. HOGG UTHER STREET iLE, PA 17013 I . . I APPRAISAL OF REAL PROPERTY LOCATED AT: 251 Pine Grove Rd. Deed Book: T16 Page:358 Gardners, Pa. 17324 FOR: JoAnne Weidner, Executrix 260 Pine Grove Rd., Gardners, Pa. 17324 AS OF: October 31, 2002 BY: s. R. Sneeringer Appraisal Services Form GA3 - "TOTAL for Windows" appraisal sottware by a la mode, inc. - 1-800-ALAMOOE II Borrower nla ~ File No. 2055 - 54-02 , . . , Pronertv Address 251 Pine Grove Rd~ Citv Gardners Countv Cumberland State Pa. Zio Code 17324 Lender JoAnne Weidner, Executrix APPRAISAL AND REPORT I DENT.FICATION This appraisal conforms to one of the following definitions: 0 Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Departure Rule,) ~ Limited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resulting from invoking the Departure Rule,) This report is one of the following types: C Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or Limited Appraisal performed under STANDARD 1,) , , Summary (A written report prepared under Standards Rule 2-2(b) of a Complete or Limited Appraisal performed under STANDARD 1,) L_i tSJ Restricted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1 for client use only.) Comments on Standards Rule 2-3 I certify tha~ to the best of my knowledge and belief: o The statements of fact contained in this report are true and correct. o The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions, D I have no (or the specified) present or prospective interest in the property that is the subject of this report, and no (or the specified) personal interest with respect to the parties involved. D I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment D My engagement in this assignment was not contingent upon developing or reporting predetermined resuns, o My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated resuit, or the occurrence of a subsequent event directly reiated to the intended use of this appraisal. o My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. D I have (or have not) made a personal inspection of the property that is the subject of this report. o No one provided significant real property appraisal assistance to the person signing this certification, (If there are exceptions, the name of each individual providing significant real property appraisal assistance must be stated,) Comments on Appraisal and Report Identification Note any departures from Standards Rules 1-3, 1-4, plus any USPAP-related issues requiring disclosure: This valuation is for the exclusive use of the owner (as clientl onlv. APPRAISER: " SUPERVISORY APPRAISER (only if required): j' /' Signature: _ .';-t--hlLC./1-("'-:1~. Signature: Name: ",;-' L- S. R. Sneerin~er Appraisai Service Name: Date Signed: 6 November 2002 Date Signed: State Certification #: GA-1308-L State Certification #: or Sfate License #: or State License #: State: Pa State: Pa Expiration Date of Certification or License: 6/30/03 Expiration Date of Certification or License: o Did o Did Not inspect Property Appraisai Services (717) 259-6966 Form 103 - "TOTAL for Windows" appraisal software by a ia mode, inc. - 1.600-ALAMOOE 1 ' , . . I APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum 01 three recent sales 01 properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. It a significant item in a comparabie property is superior to, or more favorable than, the subject property, , have made a negative adjustment to reduce the adiusted sales price of the comparable and, if a slgniHcant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sale s price of the comparable. 2. i have taken into consideration the factors that have an impact on value in my development 01 the estimate of market vaiue in the appraisai report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that alt statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this 10rm. 4. I have no present or prospective interest in the property that is the subject to this report, and , 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, famil lal status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject propertY. 5. I have no present or contemplated future interest in the subject property, and neither my current or 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 related party, the amount of the value estimate, the attainment of a specific result, or the occurrence 01 a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation an d that were in place as of the effective date of this appraisal, with the exception of the departlJre provision of those Standards, which does not apply. f acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market vaiue 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. B. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables In the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity oj the sublect prOjlerty 01 which I am aware and have made adjustments for these adverse conditions In my analysis of the property value to the extent that I had market evidence to support them. f have also commented about the effect of the adverse conditions on the marketability of the subject propertY. 9. I personally prepared all conclusions and opinions about the real estate that were set torth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specilic tasks performed by them in the reconciliation secbon of this appraisal report. I certify that any Individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, it an unauthorized change is made to the apprail;al report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraise(s certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 251 Pine Grove Rd, Gardners, Pa. 17324 APPRAISER: SUPERVISORY APPRAISER (only if required): /~ Signature: ----::0/......,.. , r-"'_ Name: S. R. Sneerin sr A raisal Services Date Signed: 6 November 2002 State Certification #: GA-1308-L or State License #: State: Pa Expiration Date of Certitication or License: 6/30/03 Signature: Name: Date Signed: State Certification #: or State License #: State: Pa Expiration Date of Certification or License: 6/30/2001 o Did o Did Not inspect Property Page 2 of 2 Fannie Mae Form 10048 6-93 Freddie Mac Form 439 6-93 Form ACR - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-BOO-ALAMODE V It'S ction UNIFORM RESIDENTIAL APPRAISAL REPORT File o. 2055 - 54-02 I . ' 1 a ua Ion e ESTIMATED SITE VALUE ~ $ - 8,000 Comments on Cost Approach (such as, source of cost estimate, site value, ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: square foot calculation and for HUD, VA and FmHA, the estimated remaining Dwelling 824 Sq, Ft. @$ 28.25 = $ 23,278 economic life of the property): Sq. Ft. @$ = eIi1EJ_9ost Approach (for reolacement costs\ was calculated usina - Porches rear storaae attached = 1,000 the Marshall & Swift Residential Cost Handbook and costs from Garage/Carport _ Sq. Ft. @$ = local contractors. . - Total Estimated Cost New = $ _ 24,278 _ Less Physical Functional External Depreciation 8,0921 I =$ 8,092 Depreciated Value of Improvements =$ 16186 Estimated Remaininn Economic Life: 55 Yrs. "As-is" Value of Site Improvements septic =$ 1000 INDICATED VALUE BY COST APPROACH ..... -$ 25,186 ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 251 Pine Grove Rd. 140 Old State Rd. 1170 Centerville Rd. 960 Myerstown Rd. Address Gardners Pa Gardners Pa. Newville, Pa. Gardners Pa. Proximitv to Subiect 1-2 miles 4-6 miles 3-4 miles Sales Price $ n/a Pii, "'I~ 47.995 '<,'i.':,':I. ?<i ODD .il:l$ 52 000 Price/Gross Livino Area $ <tJR 41.66 cP 21.40 cP $ 61.90 cPl!' Data and/or Valuation & MLS system, Observation MLS system, Observation MLS system, Observation Verification Source Observation and Public records and Public records Aaent and Public records VALUE AOJUSTMENTS DESCRIPTION DESCRIPTION : +(-\$ Adiust. DESCRIPTION : + ( -1$ Adjust. DESCRIPTION : + ( -1$ Adjust. Sales or Financing Conv. Conv. Conv. Concessions None KnDwn : NDne Knawn None KnDwn Date of SalefTime 10-10-2001 : 6-7-2002 6-14-2002 : Location Suburban /n Suburban la Suburban In : Suburban In ; LeaseholdlFee Simole Fee Simnle Fee Simole : Fee Simnte Fee Simple Site 2614 .06 acre/n .39 acre 10 -5 ODD 1.1 acre In -5 ODD .30 acres la -5 ODD View Residential/a Residential 10. Residential la Residential la Desinn and Aooeal Rancher la Rancher In Rancher la Rancher la Qualitv of Construction Aluminum la Aluminum la WODd la +1000 Stone la -10 ODD Aoe 92 Yrs. 60+ Yrs. -5 000 100+ Yrs. 100+ Yrs. Condition Good Good Good GODd Above Grade Total: Bdrms: Baths Total: Bdrms : Baths Total : Bdrms ; Baths; Total : Bdrms : Baths: Room Count 5 : 2 1 6 : 3 : 1.5 -1,000 5 2 1 : 4 2 : 1 Gross Livino Area 824 Sn. Ft 1 152 Sn. Ft. : -3 300 1 168 So. Ft : -3400 840 So. Ft. : - - Basement & Finished Crawl space Full cancrete -2,500 Crawl space Full;earth -2,000 - Rooms Below Grade nla o % finished : nla o % finished : Functional Utilitv Averaoe GODd : -3 000 A veraae : GDDd : -3000 Heatino/Coolino o FHA/None EL BB/None : Gravitv/none : Soace heaterlNo : +1 ODD - Enerov Efficient Items Windows' Doors Windows;Doors : Windows' Doors : WindDws' Doars GaraoelCaroort NDne Carnort -2000 None : None : - Porch, Patio, Deck, Cov.Ft;EncRear Cov Ft Porch ; CovFtPDrch Cov.Ft. Parch Firenlacefst etc. None None : NDne Nane Fence Pool etc. nla nla : nla : nla : : : : Net Adi. (totall + $ 21800~ 7400~~ 19 ODD Adjusted Sales Price of Comoarable $ 26195 $ 17,600 $ 33,000 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): The Sub ect's tvne reSidential structure IS tvnical for the rural recreational areas of Adams and Cumberland CD unties. Thev are scattered throunhout the farms and orchards in the mountains of the counties. The orice and the location annears to be the aooeal fDr these orooerties. All camnarable are located on tvoical IDts for their areas. The sub'ect and comoarable nrDnerties blend well with their surroundina environments. The adiustments ta the comoarable are considered well within the accentable ranae with cDnsideration aiven the diversitv and the tvoe Df cDnstructiDn which is usuallv self dane. Ad'ustment cDnsideratiDn was 0 iven to exterior utilitv and IDts size. See reconciliatiDn section. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date, Price and Data Not listed Nat sotd within Not sold within Not sold within Source, for prior sales or said in last year of last year Df last year Df within vear of aooraisal I cast vear. c1Dsinn. clasina. closina. Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisai: Sub'ect is an estate settlement for a refinance. INDICATED VALUE BY SALES COMPARISON APPROACH .. $ 25 DOO INDICATED VALUE BY INCOME APPROACH (jf Aoolicable\ Estimated Market Rent $ nla /Mo. x Gross Rent Multioiier n/a =$ Not lI<ed This appraisal is made o "as is' [:><;J subject to the repairs, alterations, Inspections or conditions listed beiow 0 subject to completion per plans & specifications. Conditions of Appr~sal: Emohasis was olaced on the Market Data ADD roach ta value which reflects buvers in the Market Piace. The Cost Aooroach tends to suooort this estimate of value. This value is based on the acauisitiDn of riaht-of way and shared well aareement. Final Reconciliation: The limited Market Data Annroach oroves to be the most reliable. The Cost Annroach is niven little cDnsideratiDn. The Income Approach was not apoiicable. Value consideration was oiven to the oresent cDndition Df the interior and exteriDr of the Subiect. The size and the IDcatiDn of the site was niven laroe consideration, and the absent of water and a wDrkina conventiDnal sentic svstem - The purpose of this appraisal is to estimate the market value of the real property that Is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Fonm 439/FNMA form 1004B (Revised June 93 ) _ I (WE) ESTIMATE THE MARKET VALUE, AS DEFiNED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF OctDber 31 2002 (WHICH is THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 25,000 APPRAIS~ /' '. SUPERVISORY APPRAISER (ONLY IF REQUIRED): Sjan~ture ,- ~-I'?i.1.(,~1--'. ."'J.-";;> ( Sionature o Did o Did Not Name S. R. Sneerin~er Appraisal Services Name Inspect Property Date Report Sioned 6 November 2002 Date Renort Sinned State Certification # GA-1308-L State Pa State Certification # State Pa Or State License # State Or State License # State Freddie Mac Form 70 6/93 PAGE 2 OF 2 Form UA2 - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-800-ALAMOOE Fannie Mae Form 1004 6-93 , . 4. I .ha.ve no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or complete!y, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familia! status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for pertorming this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for pertorming the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I pertormed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those 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 of market value and the estimate I developed is consistent with the marketing time note d in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. . . 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as com parables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the sUbject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. ~ I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks pertormed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 251 Pine Grove Rd., Gardners, Pa. 17324 APPRAISER: SUPERVISORY APPRAISER (only if reqUired): /'/" Signature: ____;;t;.::I!t.~""... e~ Name: S. R. SneerinQer ApPraisal-Services Date Signed: 6 November 2002 State Certification #: GA-1308-L or State License #: State: Pa Expiration Date of Certification or License: 6/30/03 Signature: Name: Date Signed: State Certification #: or State License #: State: Pa Expiration Date of Certification or License: 6/30/2001 o Did o Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 Form ACR - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE IIDfft,m~~~~t~';iMf~~~~l~~ita~~~.&rgf~.~~lJiBiEiglB~1~~~tJlt'1j}kl~~3\Xft~~f~i~!1;~45f'~~!F~~I~~lli'~~~RrJ{TI~2~~t3:(3&?rL:5~~;:~:g; S~villgs Account Statement PNC bank' For the period 09/21/2002 to 10/23/2002 L JOYCE M LYBRAND DECD 251 PINE GROVE RD GARDNERS PA 17324-8946 Primary account number: 51-3032-6706 Page 1 of 1 Number of enclosures: 0 1!' For 24-hour customer service or current rates: Call1-888-PNC-BANK Moving? Please contact us at 1-888-PNC-BANK 1'83 Write to: Customer Service . PO Box 609 Pittsburgh PA 15230-9738 a. Visit us at www.pncbank.com ~ ~ TOO terminal: 1-800-531-1648 For hearing impaired clients only Savings Account Summary Account number: 51-3032-6706 Account Link @ number: 0202204730 Joyce M Lybrand Decd Balance Summary Please see the Activity Detail section for additional information. Beginning balance Deposits and other additions .02 Checks and other deductions 33.68 33.70 Average monthly balance 31.63 Endi ng balance Charges and fees .00 .00 Transaction Summary Checks paid/ withdrawals Bank card/POS Account Information transactions assistance call s 1 o 0 Total ATM transactions PNC Bank MAC Other MAC ATM ATM transactions transactions o o 0 As of 10/23, a total of $.13 in interest was earned this year. Interest Summary Annual Percentage Yield Earned (APYE) 0.70% Number of days in interest period 31 Average collected balance for APYE 33.68 Teller transactions Other ATM transactions Interest Earned thi s period .02 1 o Activity Detail Deposits and Other Additions Date Amount Description 10/22 .02 Interest Payment There was 1 Deposit or Other Addition totaling $.02. Date 10/22 10/22 Description There were 2 Other Deductions totaling $33.70. Other Deductions Amount .00 Outstanding Item Close 33.70 Withdrawal Reference No. 029756056 Daily Balance Detail Date 09/21 Balance .00 Balance 33.68 Date 10/22 FORM953R Il~t~re.st Checking Account Statement P0:C'P,;lllk . For the period 09/21/2002 to 10/23/2002 K JOYCE LYBRAND DECO 251 PINE GROVE RD GARDNERS PA 17324-8946 '.;; "".~"..~;i~~_I.:",~ Pl\JCBAN( Primary account number: 51-4039-9087 Page 1 of 2 Number of enclosures: 0 'tt For 24-hour customer service or current rates: Call1-888-PNC-BANK Moving? Please contact us at 1-888-PNC-BANK I2!s:I Write to: Customer Service PO Box 609 Pittsburgh PA 15230-9738 Q Visit us at www.pncbank.com Iil TDD terminal: 1-800-531-1648 FaT hearing impaired clients only Now You Can Shop Online with Peace of Mind -- Introducing Verified by Visa@ !! - Ensure that only you can use your PNC Bank Check Card to make purchases online at participating merchants. Password protect your check card by enrolling today at www.pncbank.com/verificd.It.sfast.lt.s easy. And it's free! Interest Checking Account Summary Account number: 51-4039-9087 Account Link @ number: 0202204730 Balance Summary Beginning balance Deposits and other additions Checks and oth er deductions 474.72 Ending balance 474.64 .08 Average monthly balance Charges and fees 430.69 Transaction Summary Checks paidl withdrawals Bank cardlPOS Account Information Teller transactions assistance calls transactions 0 0 PNC Bank MAC Other MAC A TM Other ATM ATM transactions transactions transactions 0 0 0 Number of days Average collected I nterest Earned in interest period balance for APYE thi s period 31 458.47 .08 Withholding I nterest earned Withholding this period year-to-date year-to-date .02 1.-13 .05 1 Total ATM transactions o Inter-cst Summary Annual Percentage Yield Earned (APYE) 0.21% Activity Detail Deposits and Other Additions Date Amount Description 10/22 .08 Intel"est Payment Online and Electronic Banking Deductions Date Amount Description 10/07 4.00 Direct Payment - Oct Dues Priority 50 Plus 019072100000 Online and Electronic Banking Deductions continued on next page Joyce Lybrand Decd Please see the Activity Detail section for additional information. .00 .00 As of 10/23,;:1 total of $1.43 ir! interest war, earned this year. There was 1 Deposit or Other Addition totaling $.08. There were 2 Online or Electronic Banking Deductions totaling $67.00. FORM953R 'Re~i'~wing Your Statement PI..ase review this statement carefully and reconcile it with your recarels. Call the telephone number on the upper right side of the fmt page of this statement if: you have ;I11Y questiollS regarding your account(s); your nallle or address is incorrect; you have a business account and your tax identifICation number is missing or incorrect; you have any questions regarding interest paid to an interest-bearing account. Balancing Your Account Update Your Account Register Compare: Check Off: The activity detail section of your statement to your account register. All items in your account register that also appear on your statement. Remember to begin with the ending date of your last statement. (An asterisk [*] will appear in the Checks section if there is a gap in the listing of consecutive check numbers.) Any deposits or additions including interest payments and ATM or electronic deposits listed on the statement that are not already entered. Any account deductions including fees and ATM or electronic deductions that are not already entered. Add to Your Account Register Balance: Subtract From Your Account Register Balance: Update Your Statement Information Step 1: Date of Deposit Amount Add together deposits and other additions listed in your account register but 1I0t on your statement. Step 2: Add together checks and other deductions listed in Yom' account register but not on your statement. Check Number or Deduction Description Amount Total A Step 3: Enter the ending balance recorded on your statement $ Add deposits and other additions not recorded Total A + $ Subtotal= $ Subtract checks and other deductions not recorded Total B - $ The result should equal your account register balance $ Total B Verification of Direct Deposits To verify whether a direct deposit or other transfer to your account has ocmrred, call us at the 24-hour customer service telephone number listed on the upper right side of the first page of this statement. Electronic Funds Transfers In c~ se of errors or questions about your electronic tr~nsfers or if you need more inform~tioll ~bout a transfer, call us at the 24-hour customer service telephone number listed on the upper right side of the first page of tlus stiltement. Or, if you prefer, please \\~.ite us at: Cmtomer Selvire, P.O. Box 609, Pittsburgh, PA 15230-0609. If there is a problem, you mllst conlact us no later than 60 days after the ending date of tlle first st~tement on which the error or problem appeared. You will need to provide the following information: . Your name and account number(s); A description of the error or the transfer you are questioning. Please explain as dearly as you can why you need more information or why you believe an error was made; The dollar amount of the suspected error. We will investigate your complaint and will correct any error promptly. If tile investi!!;ation takes longer than 10 business days, we will credit your account for tile amount you think is in error, so that you will ha"e use of tile nmds during the time it (.."3kes us to complete- our investigativ"n. Member FDIC ~ Equal Housing Lender FORM953A . If . I I. . IhDlvIDUALIZED BANKCARD SERVICES 5329090011082363 Balance $4,857.11 Estate of JOYCE M LYBRAND 251 PINE GROVE RD GARDNERS, P A 17324-8946 To: From: Date: Subject: The Estate of JOYCE M LYBRAND Estate Department October 24, 2002 Account information Please accept our condolences on the loss of JOYCE M LYBRAND. A brief form is attached that will provide us with important information regarding the administration of the estate. Please take a moment to complete this form and return it to us in the postpaid envelope provided, or you may fax it to (302) 458-0644.* We would like to inform you that the above account is closed. Our records indicate that as of 10/24/02, the balance is $4,857.11. If you have any questions, please call1-888-750-7324, Monday through Thursday from 8 a.m. to 9 p.m., Friday, 8 to 5, or Saturday, 8 to noon (Eastern time). Estate of JOYCE M LYBRAND Account Number: 5329090011082363 Date of death Estate Case No. Executor's telephone No. County of death Social Security No. Attorney's name Attorney's address Attorney's telephone No. Executor's name Executor's address *This form does not need to be completed for accounts with no outstanding balance. Source Code: EST1l025 ~ L-.L__ ''-'" '.-0 T'-- .J. ""T .. L-L-'__''-' ~ "....,.'-- I '_' . I J. I J. I '-- ~. , I , I~: IF I 'I . )~_l 1 .,' t.J 1 . ... '.. 1. C @) Mellon Bank Loan Servicing Divi~icm Mellon Bank, N.A. P.O. Box 149 Pittsburgh, P A 15230.0149 APRIL 26, 2005 DUNCAN & HARTMAN~ P.C. A TfORNEYS AT LAW FAX #717.249-7800 Re: Installment Loan No. 0611.152- } 0481 07 The Estate of Joyce Lybra.nd The pa.yoffamount for the above referenced account was $21,785.02 as of 08127/02. The above referenced payoff date is the date of death that Mellon Bank has on record. If this is not correct, please contact the Loan Ser-vicing Division at ]-800-537-5591. Sincerely, ~;sr ??z~&'~ Marg Mc8ure Loan Servicing Division I'C()~A ** TOTAL PAGE.01 ** WACJHrO\TI.A. Reference ID: 1107861 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 January 18, 2005 DUNCAN & HARTMAN ATTORNEYS AT LAW ONE IRVINE ROW CARLISLE, P A 17013 SUBJECT: Verification / Confmnation of Account and Balance Information provided for: Customer: JOYCE M LYBRAND (SSN# 202-20-4730) Date of Death: August 27, 2002 Deposit Account Information Account Type Account Number Date of Death Balance Average Balance* Date Opened Maturity Interest Accrued YTD Date Date Rate Interest Interest Paid Closed UNKNOWN NA IF DECEDENT'S NAME HAS BEEN REMOVED FROM THE ACCOUNT(S), PLEASE PROVIDE A LIST OF ACCOUNT NUMBERS. WE ARE UNABLE TO LOCATE ANY ACCOUNTS WITH THE INFORMATION PROVIDED. * Due to system limitations, we can only provide a twelve month average balance on depository accounts. * Date of death balance does not include accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were ~. .I1} de durin.g th at time peri1eiod. . c' . J-??1c3 "~.A~.d) rt-~/ /,v / / . ~.....--~ Diana McGuire Servicenter Associate Phone: (540)563-7323 ssp; dm 0000000614 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 REV-1547 EX AFP (06-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-26-2005 LYBRAND 08-27-2002 21 02-0935 CUMBERLAND 101 APPEAL DATE: 02-24-2006 ( See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 9Y!_~~~~~_!~!~_~!~~______~___~~!~!~_~~~~~_~~~!!~~_~~~_y~~~_~~~~~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JOYCE M FILE NO. 21 02-0935 ACN 101 f" I... JOYCE M WILLIAM A DUNCAN DUNCAN 8 HARTMAN 1 IRVINE ROW CARLISLE ESQ PA 17013 ESTATE OF LYBRAND DATE 12-26-2005 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets 25,000.00 .00 .00 .00 508.32 .00 .00 (8) ll) (2) (3) (4) (5) (6) (7) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 25,508.32 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 13,820.90 (9) 1l0) 26.642.13 (11) (12) (13) (14) 40.463 03 14,954.71- .00 14,954.71- NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = .00 X 045 = .00 X 12 = .00 X 15 = (19)= .00 .00 .00 .00 .00 I'(C'-C.l.1" I +J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 RK. · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)