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HomeMy WebLinkAbout11-10-10 (2) 1505610101 EX (m-to) REV-1500 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes County Code Year File Number PO BOX 28o6oi INHERITANCE TAX RETURN a ' ~ ~ / / ~/ Harrisburo PA i'7128-o60t RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYV 191-18-8103 11 /03/2009 11 /01 /1923 Decedent's Last Name Suffix Decedent's First Name MI ROHRER JR HARRY H (If Applicable) Entsr Surviving Spouso's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST 8E FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 4. Limited Estate O 4a. Future Interest Compromise (date of death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death between 12.31.91 and 1.1.95) O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax Retum Requlrad _ ~ 8 Total Number of Safe Deposit Boxes 1V O tt. Election t der Sec. ~3(A) (Attach St~ ~ CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAx INFORMATION Name Daytime Tele EVAN ROHRER (717) 571 First line of address 120 BRINDLE RD Second line of address City or Post Office MECHANICSBURG State ZIP Code PA 17055 viLO Lao~aaoi fI~ ~ O ~~ ~ LLS US 7b DATE FILED ~', r .`7 ~ ' _'Ia :..3 C'=? O _"~ i .I - -t-x rn ~r7 Correspondent's e-mail address: Vnder penalties of perjury, I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowletlge entl belief, It is true, c»rred and wmplate. Declaration o1 preparer other then the personal representative Is based on all information of which preparer has any knowledge. SIGNA OF PERSO,tyREySPQNS~L~OR FILIN~/9F~TURN ~., ~tlT a ~~ ~ 7 OFPREPARER 1505610101 USE ORIGINAL FORM ONL Side 1 1505610101 J ~~ 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: 191-18-8103 RECAPITULATION 1. Real Estate (Schedule A) ............................ . ................ 1. 158,000.00 2. Stocks and bonds (Schedule e) ........................ ...... ..... 2. 135,692.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Properly (Schedule E).... ... 5. 16,102.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule O) O Separate 8ilfing Requested..... ... 7. 465,906.00 8. Total Gross Assets (total Lines 1 through 7) .... . ..................... .. 8. 775,700.00 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 31,430.00 10. Debts of Decedent, Mortgage Liabilities, and liens (Schedule I) ........... .. . 10. 4,688.00 11. Total Deductions (total Lines 9 and 10) ............................ . ... 11 36,118.00 12. Net Value of Estate (Line 8 minus Line 11) ..................... ..... ... 12 739,582.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . ............ 13. 14. Net Value SubJect to Tax (Line 12 minus Line 13) . . . . ......... ....... ... 14. 739,582.00 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0-~ 16. 33,281.00 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 1g, 19. TAX DUE ...................................................... ... 19. 33,281.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 150561D105 1505610105 J " REV-1500 EX Page 3 File Number oeceaent"s complete Aaaress: HARRY H ROHRER JR 524 W ELMWOOD AVE clrY MECHANICSBURG /- G`~- srarEPA ZtP17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. CreditslPayments A. Prior Paymenls _ ...............__.....,....,.....,,..............,...........,,.........._ .._ B. Discount Total Credits (A + B) (2) 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2, Line 20 to request a refund, (4) 5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. 33,281.00 0.00 _ 248.94 33,529.94 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 :...................................... ...... ^ Q c. retain a reversionary interest; or ................................................................................................................... ....... ^ d. receive the promise for life of either payments, benefits or care? ........................................_...................... ...... ^ Q 2. If death occurred after Dec. 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? .................................................................................................................. ...... n ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. wiR: b'e`~{° `l4~`."Z`i4 ~.~ a ... ,. For dates of death on or after Juiy 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. for dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's ilneal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent (72 P.S. §9116(a}(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. RFV•1502. EX+ (].t.•U81 Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY H ROHRER JR 21-09-1151 All real property owned aololy or as a tenant in common must be reported at fair market value, Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property Chet is jointly-owned with right of survivorship must be disclosed on 9ehedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common, VALUE AT DATE NUMBER DESCRIPTION OF DEATH SINGLE DWELLING 524 W ELMWOOD AVE CUMBERLAND COUNTY, MECH PA 17050 MARK HECKMAN REAL ESTATE APPRAISERS 0412012010 158,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I; 158,000.00 If more space is needed, insert additional sheets of the same size. • REV•1503 EX+ (6.9e) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS 8c BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY H ROHRER JR 21-09-1511 All property jointly~owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~ MERRILL LYNCH PO BOX 1528 PENNINGTON NJ 08534 ACCT 50067W69 1. BLSCK ROCK HI INCOME FUND A 1500 SH @4.20 6,300.00 2. BLACKROCK WORLD INC FUND A 1376 SH @6.13 8,435,00 3. BLACKROCK GLOBAL ALLOCATION FUND A 1339 SH @17.43 23,339.00 4. BLACKROCK LARGE CAP VALUE FUND A 737 SH @12.71 9,367,00 2. AMERITRADE 1005 N AMERICA PL BELLEVUE PA 68005 ACCT # 907219310 1. DFA INVT DIMENSIONS US CORE EOUITY 2 3566 SH @8350 30,311.00 2. DFA INVT DIMENSIONS GROUP INT'L CORE EQUITY 1321 SH @9,81 12,959.00 3. DFA INVT DIMENSIONS ROUP 2 YEAR GLOBAL PORT 959 SH @ 10.27 9,849.00 4. DFA INVT DIMENSIONS EMERGING MKTS CORE EQUITY 288 SH @ 16.52 4,758.00 5. DFA INVT DIMENSIONS GROUP INFLATION PROT SECS 392SH @ 10.931 4,285.00 6. DFA INVT DIMENSIONS GROUP REAL ESTATE PT 151 SH @ 15.53 2, 350.00 7. FDIC INSURED DEPOSIT IDA 1,909.00 3. AMERITRADE 1005 N AMERICA PL BELLEVUE PA 68005 ACCT # 885-008425 1. CASH 1, 590.00 2. ALCATEL LUCENT 175 SH @ 3.65 638.00 3. LSI CORP 49 SH @ 5.00 245.00 4. JP MORGAN ACCT # 7000309447 1. IBERDOLA SA 156 SH ~ 36.08 5,628.00 5. PPL 220 SH @ 29.24 6,433.00 6. EMERSON ELECTRIC 80 SH @ 38.97 3,118.00 7. MET LIFE 120 SH @ 33.46 4,015.00 8. 1980 SERIES EE SAVINGS BOND L 2810893 163.00 TOTAL (Also enter on line 2, Recapitulation) i 135,692.00 (If more space is needed, insert additional sheets of the same size) REV-1608 EX+ (8-98) scH~ou« ~ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY H ROHRER JR 21-09-1151 Include the proceeds of INigation and the date the proceeds were received by the estate. All property jolndy~ovmed with right of survivonhlp must be disclosed on Schedule F. ITEM VALUE AT 1. M&T BANK CHECKING ACCOUNT # 72462795 HARRY H ROHRRER 4,708.00 2. 1998 OLDSMOBILE SEDAN 600.00 3. 1994 CHEV S-1D PU TRUCK 3,000.00 4. CINDY FENTON AUCTIONEER, 803 DELVILLE RD DUNCANNON PA 17020 HOUSEHOLD ITEMS 6,553.00 ~ 5. LONG TERM CARE INSURANCE REFUND 891.00 6. UNUSED TRAVELERS CHECKS 150.00 7. REFUND THE TEACHING CO RETURNED TAPES 200.00 TOTAL (Also enter on line 5, Recapitulation) S I 16,102.00 (If more apace is needed, insert additional sheets of the same size) REV-t510 EX+ (08-09) • pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVO5 TRANSFERS AND rNHERI7ANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF NUMBER HARRY H ROHRER JR 21-09-1151 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV 1500 is yes. REM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NMLE OF THE TRANSFEREE, THEIR RELATIONSHIP TO OECEOENr AND rNEOArEOFTwwsFER.ArracNACOFTaFTNEOEEOR71tREALESrATE. DATE OF DEATH VALUE OF ASSET ^!o OF DECD'S INTEREST EXCLUSION tFAPxiwLt TAXABLE VALUE 1• TD AMERITRADE IRA ACCOUT # 759178841 FOR HARRY H ROHRER 57,417.00 100 57,417.0( 2 TD AMERITRADE ROLLOVER IRA ACCT #885030525 HARRY ROHRER 161,788.00 100 161,788.0( 3 VANGUARD VOYAGER ROLLOVER IRA HARRY H ROHRER ACCOUNT #09903662274 HIGH YIELD CORPORATE FUND 18,798.00 100 18,798.0( PRIME MONEY MARKET FUND 36,917.00 100 36,917.0( GROWTH EQUITY FUND 7,992.00 100 7,992.0( INTERNATIONAL GROWTH INV FUND 18,456.00 100 18,456.0( MID-CAP INDEX FUND 15,808.00 100 15,808.0( 4 MONUMENTAL LIFE ANNUITY #ADV201392 90,264.00 100 90,264.0( 4333 EDGEWOOD RD NE CEDAR RAPIDS IOWA 52406 5 CHARLES SCHWAB TRUST ACCT #7577-8250 58,466.00 100 58,4G6.0( TOTAL (Also enter on Line 7, Recapitulation) ~ I 465,906.00 IF more space is needed, use additional sheets of paper of the same size. qq 1 ~ ~ V + ~ \~, a ~ 7( A w ~~~JJJ o C V r y Q Y Q .~ V ~1 ~~ ,~ vA w ~ ~~ a o0 °a ~' O c z €= V V A 4 Q Y e a u ~ G7 ~ e yq Y F7 o a aV+ X51 w A y O Y A~ E z" b hQ ~ O 01 O b N a Op O N v .~i N O n OhO t ~~ 1 O p p p ~ j O~ 01 a y ~ ~ p p p N ~ y 00 1~^ 00 O~ M OMO T ~ ~ R ~ N ~ ~ M M O h ~D h •~ p T y ~ ~ 1 ~ . ~v~{{ ~n~{{ N V! f~A y Vf a ~ Q H M H K A Vi H H H f H H M h N 00 er ~p p rn V ~O 0 0 0 0 vl 07 [~ O P h N ~l ~O vl N r'1 r1 O ~O 40 N T O ' fA h^ Vl h~ CO eF N 1+ Q M N O 00 ~ N if vl M ~+ h er p~ Q~ Op y M H N N H H 4A 49 fH fA H H H ffl H H o O N O M vt t'l ~ ~'t o p .o M m o h p h^ ~O M 1~ h ~/1 O M N 00 M O O+ S .~ H Oi [V V1 00 10 O ~ fh 00 V1 M .~+ M Oy .-~ opp o M9 ~' W W M~ h i.~f H H t~i f.~A I.~H N H f . W a a h a U y U a h `O N m h ~~F~U W V GUr,~~~t~n~y~~ N rn k U O F .~ F U ~ ~ O ~ O ~ U ~ O a [-~ o ~ a Ca ~ ym vaiU ywa~ ~~~ ~o F~~- ~ v o ~~. ~~ ~ ~UaUp~°~„ oC x~ ~ ~- U ~~~~a~r~~q ~~t-- ~ x~o~v~~aa~a°0.~ O Q U~p.,000Oz ~ ~a~U~oao~mcomAw~ y~ N ~ w.. S S v' O O~~ M O O O^$ h M ~ a '~' N^~ ...i ^ r r .-. N e M Q e A 0 O F (~ V ~\ t) n ,~ U M z x F ~ d ~ w a ~~ ~ r 1~J n V a .o A C Y c z w y ~ ~ ~ a as y r t~ ~C~pp~ O~ m oo ~o v ~o vi ~o v~ ~ ~ ~N~yy OO 1~ l~ M N pNp h t~•f N b t~.1 b~ h O v~1 0aQ F! OO~~ 00 t~ 'n t~ N ~ v~ C< N R M H H ~~pp tt++~~o ~+o~o;r ~ H K H K h H 1/~ C C y N w A~ h g ~ v h r a V ~ ~} ~ H b O ~ a O~ N oM0 n h~ H T .C. H H N H i9 H H ~ O s r n&] Q 'iy7 O .M-+ M N 0~ 0 O O+ ~ ~ -~ T .7 r .~. N yy ~~ p p v ~ h f~/~ H H N H N H o~ ~a ~ A~ .~ oa h O e ~~W3~~~~ ~i a e z" a pN~~ O~ a a W x e U U .a F 0 ~U I~ L4 ~ O °~ ~ ~" ~a ~m~"xa~° a oaw~ h aW~~~ga e p,~wE~i ~~CS~a~sr wok om~'~aa 0 ¢ ,,..~~ ~ a. 9<UUyUy~Q wa~aa~~'W~ a~~mmacaa~~w e+~ OD N~ M W M W~ _N 0 Q F h y W aA F O ~eacrlotion Svmbn! Ouenti~ Prlca McNcet Valtiw Cash aril Money Market Funds (Sweep) SCHWAB MONEY MARKET FUND SWMXX L 759.7800 $ 1 $ 759.78 InYeSim@nt3 - (SHARES MSC( AUS IDX FD EWA L 191 $ 21.9300 $ 4,188.63 AUSTRALIA INDEX FUND (SHARES MSC( EMRG MKT FD EEM L 88 37.5700 3,681.86 EMERGING MARKETS INDX FD (SHARES MSC( PAC EX JAPN EPP L 101 39.5900 3,998.59 PACIFIC EXJAPAN INDEX FUND (SHARES TR GOHEN 8 STEER ICF L 93 48.2400 4 300.32 REALTY MAJORS INDEX FD , (SHARES TR DJ US FINL IYG L 72 52.5300 3 782.18 US FINANCIAL SVC INDX FD , (SHARES TR S&P LATH AMER ILF L 93 43.0700 4 005.51 S&P LATIN AMERICA 40 IDX , MARKET VECTORS ETF TRUST MOO L 95 38.1400 3 623.30 AGRIBUSINESS , MARKET VECTORS ETF TRUST GDX L 84 42.3700 3 559 08 GOLD MINERS FUND , . SECTOR SPDR ENGY SELECT XLE L 69 55.2500 3,812.25 SHARES OF BENEFICIAL INT SECTOR SPDR INDL SELECT XLI L 149 25.2900 3 768.21 SHARES OF BENEFICIAL INT , SECTOR SPDR MATERIALS FD XLB L 125 29.3400 667 3 50 SHARES OF BENEFICIAL INT . , SPDR S&P HOMEBUILDERS XHB L 267 13.7900 3 681 93 ETF , . SPDR S6P OIL & GAS EXPL XOP L 103 38.4500 3 980 35 PRODUCTION ETF , . SPDR S3P RETAIL ETF XRT L 116 33.7600 3 916 16 VANGUARD EMERGING MARKET VWO L 100 37.6000 , . 3,780.00 Total Account Value ; 68,q~.~ Traneectlon D@tail _.._ ... ._ ..,. _ ___,_.. _. _ _ _ _...., Settle Trade Date Date T nRacUon DBSCriMinrr O .nom/ M~ Pricy Total Cash 8 Money Market Fund(s) Activity 10/13 10/13 Advisor Fee ' MGMTFEE TO ADVISOR $ (285.00) Please see "Footnotes for Your Account" section loran explanation o/ thpe~pfo{o~tnohte~,~ccodes and symbgopls~yo~n gthis statementg. ~prg ~ 'sN""'~+t~Pro Ivid«s~T~Me wm ed ~e1j t~o'r' 1(rouaccou"iit~SCatwab~ ~Ex"~ ~ notMtis a~amar~to IrnaYtrnentand Cirlditlone imeatmern advisors or retirement plan~~~ar~ ~ ~.` ~~~ c~ pp~~~'~a Tam's REV•1511 Ex+ (10-U9) ~ '' pennsylvania SCHEDULE H DEPARTMENT OF RFVF.NUE FUNERAL EXPENSES AND INNERRANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY H ROHRER JR 21-09-1511 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' MALPEZZI FUNERAL HOME 8 MARKET PLAZA WAY MECHANICSBURG PA 17050 4,227.00 FLOWERS GARDE BOUQUET 106 W SIMPSON ST MECHANICSBURG PA 17055 68.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) ..EVAN, W ROHRER Street Address 120 BRINDLE RD City MECHANICSBURG,,,,,,,,,,,,,,_ State Pi4_ ZIP 17055 _ .......... Year(s) Commission Paid: 2010 Z. Attorney Fees: 20,149.00 3~ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 4,755.00 Claimant __ _ ._ __ Street Address City ...... ........... ___ Stdte Z1P Relationship of Claimant to Decedent _.,, _. a. Probate Fees: 469.00 5• Accountant Fees: a, Tax Return Preparer Fees: 300.00 ~• US TREASURY 49.00 US POSTAL SERVICE 103.00 HOUSE APPRAISAL MARK HECKMAN 1309 BRIDGE ST NEW CUMB PA 17070 400.00 JOHN MUTZABAUGH JUNK REMOVAL 900.00 SAFETY DEPOSIT BOX KEY 10.00 TOTAL (Also enter on Line 9, Recapitulation) ~ 31,430.00 if more space is needed, use additional sheets of paper of the same size • REv-15i2 EX+ (12-0e) ~ pennsytvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY H ROHRER JR 21-09-1511 Report debts Incurred by the decedent prior tD death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 • 2009 TAX PREPARATION HER BLOCK 430.00 2. PA DEPT OF REVENUE 2009 TAX LIABILITY 398.00 3. PREMIER EYE CARE 15.00 4. WEST SHORE EMS 50.00 5. VA MEDICAL PRESCRIPTION 34.00 6. PINNACLE HEALTH 68.00 7. ANDERSON WINDOW - REMAINDER OF CONTRACT 2, 315.00 8. UTILITIES -WATER, ELECTRIC, SEWER AND TRASH 855.00 9. KOHL'S ACCT # 0294941463 182.00 10. CHASE CARD SERVICES ACCT #4366161039067350 340.00 TOTAL (Also enter on Line 10, Recapitulation) I # 4,688.00 !f more space is needed, insert additional sheets Df the same size. pennsylvania SCHEDULE ] OF.PANiMF.NT OF'REVENUE INHERRANCE TAX RENRN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: HARRY H ROHRER JR RELATIONSHIP TO DECEDENT AMOUNT NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do.Not Llst Trustee(s) OF E I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).j 1. EVAN W ROHRER 120 BRINDLE RD MECHANICSBURG PA 17055 SON 2. ALAN H ROHRER 128 WATERLAND WAY FREDERICK MD 21702 SON REV-1513 EX+ (Ol-SO) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL O15TRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX 15 NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. FILE NUMBER: 21-09-1511 50 .50 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I j If more space is needed, use addltionai sheets of paper of the same size. Mark Heckman Real Estate Appraisers ~ www•w wuw~ ~ • ~ www ~ •w ~ • we+www~ v aronsaotlon VPalr'VRlalr~C~eYCn~rht.,llr t"evie.~r+r..Rr~e-vstr Fx.flo. 5z4WElm E8TIMATtbBiTEVAtAIE . . . . . . . . . . . . . .............. = f ESTNdATtD1 REPRODl1CTI0N COST-NEW OF aIPROVEMENTB: Dwetiip 1.909 Sq. R. ia= = i 0 . 1 sq. R. Qf = 0 Commwnts on Cost Approach (such ss, worts of cost estimate, sMe valor, tquaro foot alcuktion and for HUD, VA and FmHA, the eetterted remeinkp atmriomk Ifs of the property): in vi of th a im rovem F/P = cannot be considered an aa.u to Indicator of vat e. OragaiCrpat 498 Sq. R. ®f = 0 Tohl Eettmetsd Coat New ................ = S 0 Less Phyebel I Funalarl I Eidernel Eat. RemeNilig Econ. LYs: 30 lkpaciMlon = ; 0 Deprateted value of imprevsmerpa ...... . ............ = i 0 •Aeie• value of sRs Improvements ................... = i TED VALVE GG$T Af'r H ........... = 0 ITEM SUBJECT COMPARABLE N0.1 COMPARABLE N0.2 COIe+ARABLE N0.3 524 W Elmwood Avenue Addles k~btt 205 Linda Drive Mechanf r 1218 Mitchell Drive tw 413 Berkshire Road Medtartksbu to ? 0.91 miles WNW 0.98 miles NW 2.41 miles SE 8aln Pdoe WA : " ' 185 000 122 500 "' 168500 PMoeK?rneeUr.Aree 0.00 106.91 61.25 W 117.01 DMa artdlar vertlM:atbn Scotts VALIEAOIIJSO~BrnS InspeCtiOrt AssesR LS DESCRIPTION Assessment ReooMs & MLS Assesarnent Records 8 MLS DESCRIPTION .. s Assessment Records & MLS AssessrT-eM Records ai< MLS DEStxtIPTlOtI , • e Assessment Records 8 MLS Assessment Records 8 MLS DESCR~TI0t1 • - s Saks ar Flnn<iq CaioesNar 1!~tA .: ` FHA ' Seller Assist ~ -4 960 Cash None Known FHA ; Seller Assist ~ -3 300 -Date of SakRilne °14/ 8/2010 ; 1/22/2010 7/1 ; Locrlbn Av SutxlrbeNAv SutwrbaNA Su rbart/Av ' lswlnlfFee Fee Sim a Fee Sim e ~ Fee Slm le ~ Fee Sim e Ske .42 Acre .22 Acre ; +5 000 .18 Acre ; +5 000 .26 Acre ; +4 Avers Avers Averse v ' and 2 St /Avers 2 SI /Avers 2 St /Fair ~ +10000 2 Avers ' afOxehioaon Avers Good ; -10000 Averse o0d ; -1 43 Years 46 Years 41 Years 42 Years ' Fair to Av ~ -1 000 F it ~ +1 000 Good ~ -10 Above QredB TaW ' Bdau ' 9•er TaYI ' abet ' Bab ; TaW ' Bd,s ' &er ; TaW ' Bdn~r ' ease ; Room Count 7~ 31 1.50 7~ 3~ 1.50' 8~ 4~ 2.00' -4,000 7~ 3• 1. ' Grose Area 1909 .FL 1568 .FT. ~ 10500 2000 .R. ~ -2 700 1440 .R. ~ 14100 BaarnwtaFtoYnd RoomeBeiowQrede Full Basement nflnish Crswlspace ; +6,000 WA ~ Full Basement ; Unfinished ~ FuN, E>~ Wlkout ; -3,000 Unfinished Fundbrad Av Avers ~ Avers ~ Avers ' Rad Elec NO CA Gas F CA ; -3 000 EBB No CA ; Oil HW No CA ; EtiidentNelrie . Wlrtdows cal for +5 000 T for +5 000 R .Windows ' 1 Att. GarB 1 Att. Gana ~ None ~ +4 000 1 Ca R ~ +2 000 Pack, Patb, Deck e etc. Stoop 1 Fl ace Sand Porr;Pt ; -3,000 None ~ +2 Patio 1 -2,000 None +2 000 Patio ~ -2,000 1 Fl ace Fence etc. None None ~ n Link ~ +2 000 None Other None None ; None ; None ; Nat . P ' ' ' + - ' f 3460 + _ 29 300 + _ ~ 8200 Adjuled Sake Pdoe ,! `:israre: 36.+4%" (>reex 38:1 gb ! Grate: 28.'7°"6 . '` of ,Net: 2.1°6 " 161 550 Net; 23.996 S 151 800 ~ 160300 Comment on Saks Comparkon (Mduding the subjed property's compatibilRy to the neighborhood, eta ): A ITEM ECT COMPARABLE N0.1 COI~ARABLE N0.2 COMPARABLE N0.9 Dab, Price and Dar 8aroefaprioraeks w~hti None within the past 3 years. R None within Ute prior year Of above sale date. Coup Records 2/03/2009 $1.00 Co Records None within the prior year of above sale date. Coun Records Anslysk of any sated apssmat oral., option, a tbfrg of a» abject properly ad asiysk or erry Pior.d.. otaq.ct.aa aonpat~b. wui, one yardardsle dappnYrt Alx~rdi to the records the act has tort transferred wittUn the three . A to the Inform in the n has not oared for sale wNhin the three INO1cA'rtg•D VALt1E tav tiALt~ COY~ARaON AltaROACN ........ ............. . f v rrINCOMfzAFFteoACH reatt»xduarklt: .............. A~.xoro«tlnt~ _ ThN appraYd Y made `as w X abject b the repels, ateratlone, tlepeWone a oxldlbnt tared Debw ettb}xt tosompMbrt per grans end apevwcetlora CmdNoadAmoleat Sari Attached Addandtun_ .The purpaee of dde epprebel is to estimate the rrrsrirat vakre of the real properly Chid M the > of thY repot, based on the alwve rbndUolle and the oedMpMior4 aontlrperd end IrrtlMq rwrrdBorre, and rrrerket vekre deltndiar diet are stated h Urealhdrd Frerlde Mac Fenn43WFarrie Mae Fanrr 10016 (Raried ~, IfYYEIEBTIMATETHEMARKETVALt~,A3DEFNNlD.OFTHEREALrRO~QtTYTHATISTHE3lS.lECTOFTFi6Hf6•OR~.ASOF M8Rd122.2010 (Mp6CH IS 7ME DATE OF IN6PECTIDN AND THE EFFECTNE DATE GF THlti REppR'n ~ BE! 156 000 _ Ar aklPBS 0 R p ,~~jf'~~~1: . Slgllaturei~~~ nature ~..ri' ~jpG~~'~.+~~I QDid Nd Rat~eme efts Souders. PA Cert. Resid. R.E. raiser Nerre AAtIFk W. HeCkmBn PA Cert. General R.E. Impsq property Date React Sinned 04JOt312010 Date Report Skrnd 04/Ot3J2010 Stab CerrlAretbn ~ RL139741 State PA ~~ ~ e ~ ~. ps r,.aa.ucrwmm eas Marls Heckman Reel Estate Appraisers w.r,wrramrmr ea '~ ~~ N C"7~L.7. ' .~ Last tiVill and Tes•tai`nent of `=~ "' 'r' `' ~, I-L~.RRY I-I. ROHRER ~~ ~'`~ ~- _~';~:~ I, HARRY H. ROHRER, having my legal residence at 53=1 West Elm~~ oovenu~,; r.- ~lechaniesburg, Cumberland County, PA, do declare this to be my Last Will anc'f`'I'estamen~ -., revoking all my previous wills and codicils. ' WiTIVESSETH: FIRST: I declare that I am married to JOANNA W. ROHRER and that all references to my spouse are to her. I further declare that the following children are bom to me, ALAN H. ROHRER and EVAN W. ROHRER, and that all references to my chtldren are to these. SECOND: I appoint my wife, JOANNA W. ROHRER, or in the event she is unable or umvilling to serve my sons, ALAN H. ROHRER and EVAN W. ROHRER, or the survivor of them, to be my Personal Representative(s). A. No bond or undertaking shall be required of any Personal Representative nominated in my will. B. My Personal Representative(s) shall have full authority to administer my estate under the laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Independent Administration of Estate Act. .~ THIRD: I give all of my property of whatever nature and kind and wherever located to my revocable living trust, of which I am a Settlor, known as the HARRY H. ROHRER and JOANNA W. ROHRER REVOCABLE LNING TRUST dated March 24, 2004. A. If my revocable living trust is not in effect for any 'reason, I give all of my property to my Personal Representative under this will as Trustee who shall hold, administer and distribute my property as a testamentary trust the provisions of which are identical to those of my revocable living trust on the date of execution of my Will. FOURTH: The term "death taxes," as used in my Will, shall mean all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death including penalties and interest. A. Pursuant to the ternts of my revocable living mist, all death taxes whether or not attributable to property inventoried in my probate estate shall be paid by the Trustee from that trust. However, if that trust does not exist at the time of my death or if the assets of that trust are insufficient to pay the death takes in full, [direct my Personal Representative to pay any death taxes that cannot be paid by the Trustee from the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this Will. B. Notwithstanding any other provision in my tn~st, all death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons recei~•ing such property. FIFTH: If any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this Will including any codicils thereto, then the right of that person or entity to take any interest in my estate shall cease and that person or entity shall be deemed to have predeceased me. SIXTH: Should any of the provisions of my Will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this Will and all invalid provisions shall be wholly disregarded in interpreting this Will. SEVENTH: This Will shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I signed this, my last Will and Testament consisting of two (2) pages plus the acknowledgement, affidavits and certification on March 24, 2004. HARRY H~ HRER The foregoing Will was, on the day and year written above, published and declared by HARRY H. ROHRERin our presence to be his Will. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses. We declare that at the time of our attestation of this Will, HARRY H. ROHRER was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or constraint. 2 SS Acknowledement COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN I, HARRY H. ROHRER, 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 free and voluntary act for the purposes therein expressed. ~~ _/r HARRY . ROHRER, Testator Swom to or affirmed and acknowledged before me by HARRY H. ROHRER the Testator, on March 24, 2004. 3 Self-Proving Affidavit COMMONWEALTH OF PENNSYLVAN[A: COUNTY OF DAUPHIN [/We, the witness(es) whose name(s) is(are) signed to the attached or foregoing instrument, being duty qualified according to law, do depose and say that I was (we were) present and saw HARRY H. ROHRER, 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 my (our) knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and acknowledged before me by ~- and ,the witnesses, on March 4, 2004. 4 Attorney Certification & Affidavit COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN On March 24, ?004, before me the undersigned officer, personally appeared ROBERT P. GRUBB, Esq. (Pennsylvania Supreme Court ID No. 76057), known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania and certified that: 1. He was personally present when the foregoing acknowledgment and affidavit were signed by the Testator and witness(es); and 2. He was one of the witnesses whose names are signed to the attached or foregoing instrument, and that being duty qualified according to law, did depose and say that he w was present and saw HARRY H. ROHRER, 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 his knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. In witness whereof, I hereunto set my hand and official seal ~! ~,~~~ ^~~~ S