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HomeMy WebLinkAbout03-0185PETITION FOR PROBATE and GRANT OF LETTERS Estate of William C. Keller No. also known as William Croll Keller To: Deceased. Social Security No. 172-01-3590' Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ors in the last will of the above decedent, dated December 8 and codicil(s) dated in the named ,19 97 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in. Cumberland h is last family or principal residence at 226 North 27th Camp Hill County, Pennsylvania, with S~ree~ (list street, number and muncipality) Decendent, then 95.~ years of age, died February 22, 2003 ,~1:9 , at Harrisburg Hospital 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 $ 250. 000 situated as follows: 226 North 27th St. ~ Camp Hill 25,000 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. PNC Bank~ N.A. ' William L. K'~er _P.O.-,B~x ~30&, Camo H~_ll PA 17001 2125 Chestnue St., Camp Hill, Richard H.' Keller 148 Lloyd Ave.~ P~ttmhurgh PA 15218 PA 17011 OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ; SS The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petkioner(s) will well and truly administer the estate according to law. Sworn to or affirmed~zand subscribed -~'~-~_~ before me this ~ D _,day of [ ~ '-~-7;,,~ -- ' - ' -~ --,'- ~ '~ '- ~'~."/.-- ~/O.u~gtst~'r I No. Estate Of William C. Keller , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~ ~ ,,l~'o~O~..z~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated December 8, 1997 described therein be admitted to probate and filed of record as the last will of William C. Keller, a/k/a William Croll Keller ; and Letters are hereby granted to PNC Bank, N.A., William L. Keller and Richard H. Keller FEES Pr b ~ Letters, Etc .......... $ Short ~'~e~tificates( ) .......... (~ation ................ $ s_/.gF'. ~ TOTAL Filed ,~'~0~: .-~..,.. ~ ............. ~. TTORN~Y (Sup. Ct. I.D. No.)( Bridget: M, Whit:ley (33580) P.O. Box 11963, Harrisburg, PA 17108 ADDRESS 717-255-8027 PHONE his is to certify that the information here given is correctly copied from at~ .',,'iginal certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to thc Sta~c Vital Records ()fflcc (m' permanent 6iing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ /~.~, ...... ., ....... · '" ~ l.ocal Registrar P 8Sl 4343 ~-~..~,~ FEB ~ 5 2003 ~o. ~ Da:~. .43 Rev 2]87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEDENT (F,r~. Mid~le. k~} STATE FILE NUMBER I ' I I~ ' ' ., I · / · · I - ' d~k~li~;~Ua~) Nat. ~nk ~ ~ E~lma~l~a~ ~ D~c~(~) 226 ~h 27~ Strut ,,. ~ Hill, Pa 17011 ,,. Wi I1 imm L. Keller [,,. ~rtha ~ysor · m. Will~ L. Keller ],~ 2125 ~estnut Strut ~ Hi] ] ~ Pa 17011 ~..,~ =-- o,~. I ' I I manner al stated ........................................ . ............... [] ~ IOATE OF INJURY TIME OF INJURY (Mon~. Oay. Yea~) INJURY AT WORK? SIGNATURE AND TITLE O~C.ERTIFIER __ LAST WILL AND TESTAMENT OF WILLIAM C. KELLER I, WILLIAM C. KELLER, of the Borough of Camp Hill, Cumber- land County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare the following to be my Last Will and Testament, hereby revoking and making void all Wills, Codicils and testamentary dispositions by me at any time heretofore made. This Will shall be interpreted in conjunction with my Revocable Trust dated December ~ , 1997. FIRST: I authorize my Co-Executors hereinafter named to pay expenses of administration as well as all death, inheritance and estate taxes that become due and owing at my death. SECOND:' I give my tangible personal property, including any automobile or automobiles, together with all insurance coverages thereon, to my surviving children in equal shares. I am con- fident that my surviving children will honor any written instructions that I may choose to leave relative to said tangible personal property. THIRD: Should I own the residence known as 226 North 27th Street, Camp Hill, at the time of my death, I recommend that my Co-Executors sell it, hopefully, within one (1) year of my death, but direct my Co-Executors to deduct from the sale proceeds a sum that they estimate will reasonably cover death taxes and adminis- tration fees relative thereto. The sale proceeds, as so reduced, shall be distributed to my issue outright, per stirpes, subject only to minority protections hereinafter set forth. -1- FOURTH: I give all the rest, residue and remainder of my estate, real, personal and mixed, to my Co-Trustees under my Revocable Trust dated December , 1997, or if that cannot be effective for whatever reason, to my issue, per stirpes. In default of issue, I give my entire estate to The Greater Harris- burg Foundation without restriction as to use. FIFTH: I name as my Co-Executors and Co-Trustees my son, William L. Keller, my son, Richard H. Keller, and PNC Bank, N.A., and direct that they serve without bond in any jurisdiction in which called upon to act. In the event that my son, William L. Keller, is unable or unwilling to serve, I name my son, Richard H. Keller, and PNC Bank, N.A., as Co-Executors and Co- Trustees. In the event that my son, Richard H. Keller, is unable or unwilling to serve, I name my son, William L. Keller, and PNC Bank, N.A., as Co-Executors and Co-Trustees. Should neither son be able and willing to serve, I direct that PNC Bank, N.A., serve alone. In naming my sons William and Richard as Co-Executors and Co-Trustees, I am not giving them the power to outvote PNC Bank, N.A. However, at any time, a majority of my surviving children shall have the power to substitute a corporate fiduciary for PNC Bank, N.A., provided that said substitute corporate fiduciary is administrating no less than $250,000,000 of trust assets and has offices in Central Pennsylvania. SIXTH: I give to any Executor or Executors and to any Trustee or Trustees named in this Will or any Codicil hereto all of the powers now applicable by law to fiduciaries in the Common- -2- wealth of Pennsylvania and in particular, through the Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the comple- tion of the distribution of my estate, and until the termination of all trusts created hereunder and until the completion of the distribution of the assets of such trusts, including the power to hold and to invest in any corporate fiduciary's stock, notes, certificates of deposit, and common funds, and the power to register securities in the name of a nominee. SEVENTH: If any beneficiary under this Last Will and Testa- ment is a minor, which I define as an individual under twenty-one (21) years of age, I direct that his or her interest be held in trust by PNC Bank, N.A., hereinafter called Trustee, until such beneficiary reaches twenty-one (21) years of age. My Trustee shall apply such amounts of income and principal as it, in its sole discretion, deems proper for the support, education and welfare of such beneficiary, and may accumulate any unexpended balance of income to the extent permitted by law. Such amounts may be applied directly or may be paid to the beneficiary or to the person with whom such beneficiary resides or who has the care and control of such beneficiary, without the intervention of a guardian. My Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of my Trustee. Should the share of a beneficiary, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become -3- impractical for any other reason, my Trustee, in its sole discre- tion, may pay such share, absolutely, to the beneficiary, or may deposit such share in the beneficiary's name in a savings account in a savings institution of its choosing, payable to the benefi- ciary at majority, which I define as twenty-one (21) years. EIGHTH: The words "issue," "children" and "grandchildren" whenever used in this Last Will and Testament shall include adopted children. No adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ~4~ day of December, 1997. WILLIAM Cl KELLER SIGNED, SEALED, PUBLISHED, and DECLARED by WILLIAM C. KELLER, as and for his Last Will and Testament, on the day and year last above written, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: -4- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : WE, WILLIAM C. KELLER, and HEATH L. ALLEN , , and ELEANOR M. ALLEN , the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. Witness - ' -- - Witness Subscribed, sworn to, and acknowledged before me by WILLIAM C. KELLER, the Testator, and subscribed and sworn to before me by HEATH L. ALLEN , , and ET.~A~R M_ ALT.~' , witnesses, this 8th day of December, 1997. NOTARIAL SEAL :~,:KAIHRYN C. HOLLINGER. NOlary Public City of Harrisburg. Dauphin County Notary ~blic -5- LAST WILL AND TESTAMENT OF WILLIAM C. KELLER KEEFER, WOOD, ALLEN & RAHAL 210 WALNUT STREET MAILING ADDRESS - P. O. BOX 11963 HARRISBURG. Pa. 17108-1963 Heath L. Allen CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: William C. Keller Date of Death: February 22, 2003 Admin. No.: 21-03-0185 To the Register: I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on March 14, 2003: Richard Hastings Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218 Christian E. Keller, 1152 Washington Street, Gloucester, MA 01930 William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 Mary Keller, P.O. Box 22, Siasconset, MA 02564 Elizabeth F. Keller, P.O. Box 437, Camp Hill, PA 17011 William C. Keller Trust Agreement, dated December 8, 1997, cio PNC Bank, Trustee, P.O. Box 308, Camp Hill, PA 17001-0308 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: March 14, 2003 Bridget rv~. Whitley, Esq:' Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 Capacity: Counsel for Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: Richard Hastings Keller 148 Lloyd Avenue Pittsburgh, PA 14218 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22"a day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: March 14, 2003 '-'~k"~_,~_(_~,.~\'~.~4N~"~'-~ [2 ~t~x~ Bridget 1V~. Whitley, Esc~. - ,"~ Keefer Wood Allen & Rahal, L P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: Christian E. Keller 1152 Washington Street Gloucester, MA 01930 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22nd day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: March 14, 2003 ~-'~~~'\~.~'\~/7(~ Bridget 1~. Whitley, Esq. (x~ Keefer Wood Allen & Rahal, LE1~ P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: William L. Keller 2125 Chestnut Street Camp Hill, PA 17011-5454 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22"d day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: March 14, 2003 ~(~ \'~'~. ~"~\~,~4[~k ~3,3~ '~ridget 1~. Whitley, Esq. (~ Keefer Wood Allen & Rahal, LLP -- P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: Mary Keller P.O. Box 22 Siasconset, MA 02564 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22nd day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: March 14, 2003 ?_r~ ~ ~~.~.., ~ ' Bridget M~. Whitley,'E~q.-- ' Keefer Wood Allen &. Rahal, LLP- P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: Elizabeth F. Keller P.O. Box 437 Camp Hill, PA 17011 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22na day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. te~ , ~ ~,' , . Date: March 14, 2003 Bridget M~itley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, H~sburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property xvill be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of William C. Keller, deceased, TO: William C. Keller Trust Agreement, dated December 8, 1997 c/o PNC Bank, Trustee P.O. Box 308 Camp Hill, PA 17001-0308 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, William C. Keller, died on the 22nd day of February, 2003, in Harrisburg Hospital, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are PNC Bank, N.A., P.O. Box 308, Camp Hill, PA 17001-0308, (717) 730-2265; William L. Keller, 2125 Chestnut Street, Camp Hill, PA 17011-5454 (717) 975-0100; and Richard H. Keller, 148 Lloyd Avenue, Pittsburgh, PA 14218, (412) 241-1454. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: March 14, 2003 ~ x,,t~x~,,xx2~ Bridget M.4 Whitley, Esq. Keefer Wood Allen & Rahal, LLP" P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 244-8027 Capacity: Counsel to Personal Representatives PNCADv SORS PO Box 308 C~mp Hill PA 17011 Tel: 717 730-2265 May 20, 2003 Register of Wills Cumberland County South Hanover Street Carlisle, PA 17013 Re: William C. Keller Estate Date of Death 2~22~2003 File No #21-03-0185 Dear Register of Wills: On behalf of the Corporate Co-Executor of the above-referenced Estate, I enclose a check in the amount of $32,300.00 for payment on account of Pennsylvania Inheritance Tax. This payment will yield a 5% discount in the amount of $1,700.00 for a total credit towards the Pennsylvania Inheritance Tax in the amount of $34,000.00. Please send us the usual customary receipt at your earliest convenience. Sincerely, ~n~ Estate Administrator Assistant Vice President Enclosure: LJl_/jmh A member of The PNC Financial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002595 LINDA J LUNDBERG TRUST DEPT PNC BANK OF PA NA 4242 CARLISLE PIKE CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 172-01-3590 FILE NUMBER: 2103-01 85 DECEDENT NAME: KELLER WILLIAM C DATE OF PAYMENT: 05/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/22/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $32,300.00 TOTAL AMOUNT PAID: $32,300.00 REMARKS: LINDAJ LUNDBERG TRUSTDEPT PNC BANK OF PA NA SEAL CHECK# 424022 INITIALS' JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS PNCADVlSORS PO Box 308 Camp Hill Pa 17001-0308 (717) 730-2265 November 20, 2003 Register Of Wills Cumberland County Courthouse South Hanover St Carlisle, PA 17013 Re: William C. Keller Estate Date of Death 2/22/2003 File #: 21-03-0185 Dear Register Of Wills: On behalf of the Corporate Executor of the above-referenced Estate, I enclose a check in the amount of $3,036.40 balance due on account of Pennsylvania Inheritance Tax along with two original completed copies of the tax return. I have also enclosed the final inventory and copy of the 706 that was filed along with a check in the amount of $37.00 for filing fees. Please send us the usual customary receipt at your earliest convenience. Thank you for your assistance. Sincerely, Linda J. Lundberg Estate Administrator Assistant Vice President Enclosures: LJL/jmh A member of The PNC Financial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 PNC ADVISORS WILLIAM C KELLER DECEASED ,077191~ 'A INHERITANCE TAX 3036. P REGISTER OF MILLS AGENT CUMBERLAND COUNTY COURT HOUSE S HANOVER ST CARLISLE PA 17013 430411 FORM432-1002 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0O3253 PNC BANK P O BOX 3O8 CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 172-01-3590 FILE NUMBER: 2103-01 85 DECEDENT NAME: KELLER WILLIAM C DATE OF PAYMENT: 11/20/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/22/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,036.40 TOTAL AMOUNT PAID: $3,036.40 REMARKS: PNC BANK SEAL CHECK# 430411 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFF~.IALUSE ONLY FILE NUMBER 21 COUNTY CODE -- 03 0185 YEAR NUMBER DECEDEN'FS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ KELLER, WILLIAM C 172-01-3590 Z ILl DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE "' 02/22/2003 07/08/1907 REGISTER OF WILLS III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER u.I ~ oo o. < I X J 1. Odginal Return [~4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) ~-~9. Litigation Proceeds Received [~] 2. Supplemental Return r--] 3. Remainder Return (date of death prior to 12-13-82) ---] 4a. Futura Interest Compromise (date of death after 12-12-82) ~--] 5. Federal Estate Tax Return Required ~-]7. Decedent Maintained a Living Trust (Attach copy of Trust) 1 8. Total Number of Safe Deposit Boxes [--~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [--] 11. Election to tax under Sec. 9113(A)(Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: i- z Z 0 X NAME LiNDA J. LUNDBEI~O, AVP FI RM NAM E (If Applicable) PNC BANK, NA TELEPHONE NUMBER 717-730-2265 COMPLETE MAILING ADDRESS 4242 CARLISLE PIKE PO BOX 308 CAMP HILL, PA 17001 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 (Schedule E) (5) 6. Jointly Ov,'ned Property (Schedu!e F) (6) ~] Separate Billing Requested 7.Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 0, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) I 1. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 300,000.00' 1,438.83 0.00 0.00 67,418.14 0.00 521,732.23 (8) OFFICIAL USE ONLY 890,589.20 64,257.46 3,300.62 (11) 67,558.08 823,031.12 0.00 823,031.12 (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (aX1.2) 16, Amount of Line 14 taxable at lineal rate 1 7. Amount of Line 14 taxable at sibling rate 1 8. Amount of Line 14 taxable at collateral rate 19. Tax Due 0.00 x.00__ (15) 823,031.12 x.045 (16) 0.00 x .12 (17) 0.00 x .15 (18) (19) 20. 0.00 37,036.40 0.00 0.00 37,036.40 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W46Z-5 1.000 Decedenrs ~;ompJete Address: S'IP, EET ADDRESS 226 N. 27TH STREET CITY CAMP HILL Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 32,300.00 1,700.00 0.00 0.00 Interest/Penalty if applicable D. Interest E. Penalty ISTATE (4) ZIP 17011 37,036.40 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 34,000.00 0.00 3,036.40 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 request a 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. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 3,036.40 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; ....................... E~] ~] b. retain the right to designate who shall use the property transferred or its income; ......... ~ ~ c. retain a reversionary interest; or ................................ E~ ~ d. receive the promise for life of either payments, benefits or care? ................. ~ [-~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [~] ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ r-~ r~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer ether than the personal representative is based on all information of which preparer has any know~edge. ADDRESS4242 CARLISLE PIKE PQ~BOX 308 ' CAMP HILL, PA 17001 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS For dates of death on or after July 1, 1994 and before Jan uary 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S.§ 9916 ia) (1.1) ii)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 ia) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfera to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2W4646 1.000 Estate off WILLIAM C KELLER WILLIAM L KELLER 2125 CHESTNUT STREET CAMP HILL, PA 17011 CO-EXECUTOR RICHARD H KELLER 148 LLOYD AVENUE PITTSBURGH, PA 15218 172-01-3590 REV-1502EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER KELLER, WILLIAM C 21-03-0185 Ail mai property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. 300,000.00 HOUSE AND REAL ESTATE LOCATED AT 226 NORTH 27TH STREET, CAMP HILL, CUMBERLAND COUNTY, PENNSYLVANIA. SEE SETTLEMENT SHEET ATTACHED. TOTAL (Also enter on line 1, Recapitulation) $ 3 0 0,0 0 0.0 0 2w4695 2.000 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (1-97) ' COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS&BONDS ESTATE OF KELLER, WILLIAM C FILENUMBER 21-03-0185 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 67 SHS MONY GROUP INC CUSIP= 615337102 NYSE VALUE AT DATE OF DEATH 1,438.83 TOTAL (Also enter on line 2, Recapitulation) $ 1. a. 3 8.83 2w4696 3.000 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER KELLHR, WILLIAM C 21-03-0185 Include the )roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivomhip must be disclosed on Schedule F. ITEM NUMBER 2 PNC BANK, NA CHECKING ACCOUNT #5000999427 2W46AD 2.000 DESCRIPTION CLOSING BALANCE ACCRUED INTEREST LESS: OUTSTANDING CHECKS MELLON BANK A/C 112-103-0181 $3,569.69 .26 $3,569.95 (1,129.58) $2,440.37 CLOSING BALANCE $7,369.24 ACCRUED INTEREST .41 $7,369.65 LESS= OUTSTANDING CHECKS (5,274.97) $2,094.68 PENSION PAYMENT ASPCA REFUND DUE TO CANCELLATION OF SUBSCRIPTION ATaT CONSUMER LEASE SERVICES REFUND DUE TO RETURN OF LEASED TELEPHONE AND HANDSET CRAIG LAHAR DMD REFUND DUE TO REIMBURSEMENT FROM MEDICAL INSUPJtNCE HIGHMARK REFUND DUE TO CANCELLATION OF MEDICAL INSURANCE HOMELAND CENTER REFUND DUE TO OVERPAYMENT OF NT/RSING CARE HOMELAND RESIDENTS FUND REFUND OF BALANCE IN RESIDENTS FUND Total £rom continuation pages .... TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 2,440.37 2,094.68 512.75 25.00 8.54 55.00 222.64 971.20 15.27 61,072.69 67,418.14 Estate of: KELLER, WILLIAM C Schedule E -- Cash, Bank Deposits & Misc. Personal Property Page 2 21-03-0185 Item Value at No. Description Date of Death 10 MELLON BANK 1.5% CO-TRUSTEE TERMINATION FEE FROM HELEN KELLER T/W 11 MELLON BANK 1.5% CO-TRUSTEE TERMINATION FEE FROM JOHN P KELLER T/W 12 TIME INC SHARED SERVICES REFUND DUE TO CANCELLATION OF TIME MAGAZINE SUBSCRIPTION 13 TRAVELLERS INSURANCE RFUND DUE TO CANCELLATION OF HOME OWNERS POLICY 14 TRAVELLERS INSURANCE REFUND DUE TO CANCELLATION OF AUTOMOBILE INSURANCE POLICY 15 PERSONAL PROPERTY SEE APPRAISAL ATTACHED APPRAISED VALUE AMOUNT RECEIVED AT SALE LOSS BASED ON APPRAISAL VALUE $34,386.00 $ 677.00 1,826.00 (1,149.00) $33,237.00 7,794.45 18,498.47 27.11 131.00 39.66 33,237.00 16 1989 FORD ESCORT LX HATCHBACK 4D 4-CYL. 1.9 LITER ENGINE AUTOMATIC TRANSMISSION FRONT WHEEL DRIVE 53,380 MILES AIR CONDITIONING, AM/FM STEREO WITH CASSETTE FAIR CONDITION 17 COINS 18 3 ~OLD RINGS 800.00 475.00 70.00 TOTAL. (Carry forward to main schedule) ...... 61,072.69 REV-1510 EX + (1-97) COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOSTRANSFERS & MISC. NON-PROBATEPROPERTY ESTATE OF FILE NUMBER KELLER, WILLIAM C 21-03-0185 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ~SCRIP~ON OF PROPER~ % OF ITEM I~LUDE ME NAME OF ME TRANSFEREE, THEIR RE~TiONSHIP TO DATE OF DEATH DECD'S EXCLUSION DE~ ND ME DA~ OF TRANSFER. A~ACH A COPY OF THE TAXABLE VALUE NUMBEF ~ED FA REAL ESTATE. VALUE OF ASSET IN'REST (F A°PLIC~LE) 1. 4500 SHS ALLIED IRISH BKS 119,756.25 100.00 0.00 119,756.25 PLC SPON A DR ORD CUSIP: 019228402 NYSE DATE OF DEATH VALUE: $26.61255/SH 2 1600 SHS BANK NEW YORK INC 36,588.00 100.00 0.00 36,588.00 CUSIP: 064057102 NYSE DATE OF DEATH VALUE: $22.e675/SH 3 1000 SHS DO PONT E I DE 37,552.50 100.00 0.00 37,552.50 NEMOURS & CO CUSIP: 263534109 NYSE DATE OF DEATH VALUE: $37.2025/SH $37,202.50 ACCRUED DIVIDEND $0.3500/SH 350.00 EX: 02/12/03 REC: 02/15/03 PAY: 03/14/03 .......... $37,552.50 4 400 SHS DUKE ENERGY CORP 5,669.00 100.00 0.00 5,669.00 CUSIP: 264399106 NYSE DATE OF DEATH VALUE: $13.8975/SH $5,559.00 ACCRUED DIVIDEND $0.2750/SH 110.00 EX: 02/12/03 aEC: 02/14/03 PAY: 03/17/03 ......... $5,669.00 Total from continuation pages .... 322,166.48 TOTAL(Alsoenteronline7. R~apitulation) $ 521,732.23 (If more space is needed, insert additional sheets of same size.) 2W46AF 2.000 Estate of: KELLER, WILLIAM C Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property £tem No. Description Date of death % of Decd's Exclusion Value of asset Interest (If applicable) Page 2 21-03-0185 Taxable Value 5 200 SHS FPL GROUP INC CUSIP: 302571104 NYSE DATE OF DEATH VALUE: $57.S000/SH 6 100 SHS INTEI~NATIONAL BUSINESS MACH CUSIP: 459200101 NYSE DATE OF DEATH VALUE: $79.1775/SH $7,917.75 ACCRUED DIVIDEND $0.1500/SH 15.00 EX: 02/06/03 REC: 02/10/03 PAY: 03/10/03 ......... $7,932.75 11,500.00 100.00 0.00 7,932.75 100.00 0.00 11,500.00 7,932.75 1600 SHS JOHNSON & JOHNSON CUSIP: 478160104 NYSE DATE OF DEATH VALUE: $52.9400/SH $84,704.00 ACCRUED DIVIDEND $0.2050/SH 328.00 EX: 2/13/03 REC: 2/18/03 PAY: 3/11/03 .......... $85,032.00 85,032.00 100.00 0.00 85,032.00 1600 SHS MCCORMICK & CO INC COM NON VTG CUSIP: 579780206 NYSE DATE OF DEATH VALUE: $22.5650/SH 36,104.00 100.00 0.00 36,104.00 Estate of: £tem No. KELLER, WILLIAM Schedule 0 -- Description C Inter-vivos Transfers Date of death % Value of asset Misc. Non-probate Property of Decd's Exclusion Interest (If appllcable) Page 3 21-03-0185 Taxable Value 10 11 1000 PNC FINL SVCS OROUP INC CUSIP: 693475105 NYSE DATE OF DEATH VALUE: $21.4750/SH 641 SHS PENNSYLVANIA ST BK CAMP HILL CUSIP: 709142103 NASDAQ DATE OF DEATH VALUE: $10.2611/SH 1500 SHS PHILADELPHIA SBN CORP COM PAR $O.5O CUSIP: 718009608 NYSE DATE OF DEATH VALUE: $20.7700/SH $31,155.00 ACCRUED DIVIDEND $0.1400/SH EX: 02/12/03 REC: 02/14/03 PAY: 03/01/03 210.00 $31,365.00 44,422.50 100.00 0.00 6,577.37 31,365.00 100.00 0.00 100.00 0.00 44,422.50 6,577.37 31,365.00 12 13 14 500 SHS TYCO INTL LTD NEW CUSIP: 902124106 NYSE DATE OF DEATH VALUE: $14.5825/SH 500 SHS VERIZON COMMUNICATIONS CUSIP: 92343V104 NYSE DATE OF DEATH VALUE: $35.4050/SH 300 SHS WEYERHAEUSER CO SEE DETAILS NEXT PAGE 7,291.25 17,702.50 15,246.00 100.00 0.00 100.00 0.00 100.00 0.00 7,291.25 17,702.50 15,246.00 Estate of: KELLER, WILLIAM C Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property £tem No. Description Date of death % of Decdts Exclusion Value of asset Interest (If applicable) Page 4 21-03-0185 Taxable Value 300 SHS WEYERHAEUSER CO CUSIP: 962166109 NYSE DATE OF DEATH VALUE: $50.4200/SH $15,126.00 ACCRUED DIVIDEND $0.4000/SH 120.00 EX: 01/29/03 REC: 01/31/03 PAY: 03/03/03 .......... $15,246.00 15 2316.58 SHS BLACKROCK FDS LOW DURATN INS CUSIP: 091928283 NASDAQ DATE OF DEATH VALUE: $10.2400/SH $23,721.78 ACCRUED DIVIDEND $0.0205/SH 47.49 $23,769.27 23,769.27 100.00 0.00 23,769.27 16 3000 SHS BLACKROCK FDS MANAGED INSTL CUSIP: 091928606 NASDAQ DATE OF DEATH VALUE: $10.7700/SH $32,310.00 ACCRUED DIVIDEND $0.0339/SH 101.81 $32,411.81 32,411.81 100.00 0.00 32,411.81 17 PRINCIPAL CASH INVESTED SEE DETAILS ON NEXT PAGE 2,812.03 100.00 0.00 2,812.03 Estate of: KELLER, WILLIAM C Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Item No. Description Date of death % of Decd's Exclusion Value of asset Interest (If applicable) Page 5 21-03-0185 Taxable Value PRINCIPAL CASH INVESTED CASH BALANCE $ 2,810.21 ACCRUED INTEREST 1.82 $2,812.03 TOTAL. (Carry forward to main schedule) ...... 322,166.48 REV-1511 EX + (1-97) ' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER KELLER, WILLIAM C 21-03-0185 Debts of decedent must be reported on Schedule I. ITEM NUMBER 5. 6. 7. 8 Tota DESCRIPTION FUNERAL EXPENSES: MYERS-HARNER FUNEP. AL HOME INC BALANCE DUE ON FUNEP~AL SERVICE OPENING VAULT ROMBERGER MEMORIALS INSCRIPTION ON MEMORIAL FUNERAL LUNCHEON ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) See Schedule &ttached Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Name: HEATH L. ALLEN, ESQUIRE Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees DEATH CERTIFICATES LEGAL ADVERTISING CA~LISLE SENTINEL CUMBERLAND LAW JOURNAL L G CONNOR REAL ESTATE -SEE DETAILS ON from continuation pages .... $ 108.95 75.00 $ 183.95 NEXT PG TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 1,046.68 700.00 767.00 366.95 12,818.00 8,000.00 0.00 322.00 0.00 0.00 6.00 183.95 275.00 39,771.88 64,257.46 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: KELLER, WILLIAM C Schedule H, Part A -- Funeral Expenses Item No. Description CLOTHING FOR BURIAL MISCELLANEOUS FUNERAL EXPENSES Page 2 21-03-0185 Amount 58.00 50.00 TOTAL. (Carry forward to main schedule) ...... 108.00 Estate of: KELLER, Item No. WILLIAM C Schedule H, Part B -- Administrative Costs Description 10 11 12 13 L G CONNOR REAL ESTATE FEE FOR REAL ESTATE APPRAISAL CLAUDE C WOLFE & ASSOCIATES FEE FOR APPRAISAL OF PERSONAL PROPERTY AND AUCTIONEER COMMISSION & EXPENSES COPENHAVER COIN EXCHANGE APPRAISAL OF COINS AND PAPER MONEY ROSE MAREI~S ANTIQUES APPRAISAL OF 3 ~OLD RINGS COST TO MAINTAIN AUTOMOBILE DETAILING a CLEANING INSURANCE $ 185.50 61.50 $ 247.00 Page 2 21-03-0185 Amount 812.55 37.50 20.00 247.00 14 EXPENSES RELATED TO MAINTAINING REAL ESTATE: HOME MAINTENANCE HOUSE CLEANING HOME OWNERS INSURANCE LAWN CARE AND SNOW REMOVAL REAL ESTATE TAXES UTILITIES $12,531.98 532.45 776.00 2,185.00 3,382.99 1,499.12 $20,907.54 20,907.54 15 COST INCURRED WITH SALE OF REAL ESTATE SEE DETAILS NEXT PAGE 17,639.29 TOTAL. (Carry forward to main schedule) ...... 39,663.88 Estate of: KELLER, WILLIAM C Schedule H, Part B -- Administrative Costs Item No. Description 15 COST INCURRED WITH SALE OF REAL ESTATE NOTARY FEE REAL ESTATE COMMISSIONS REAL ESTATE TAXES REIMBUREED BY BUYER SEWER $54.00 LESS: SEWER REIMBURSED BY BUYER TRANSACTION FEE TRANSFER TAX (22.89) $ 8.00 16,500.00 (1,999.82) 31.11 100.00 3,000.00 $17,639.29 Page 3 21-03-0185 Amount TOTAL. (Carry forward to main schedule) ...... 0.00 state of: KELLER, WILLIAM C Schedule H, Part B -- Personal representatives, Commissions Item No. Description Name: PNC BANK, NA Social security nl]mher: 22-1146430 Address: 4242 CARLISLE PIKE PO BOX 308 CAMP HILL, PA 17001 Year(s) commissions paid: Page 2 21-03-0185 Amount 12,818.00 TOTAL. (Carry forward to main schedule) ...... 12,818.00 REV-1512 EX + (¥97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGELIABILITIES,& LIENS ESTATEOF FILENUMBER KELLER, WILLIAM C 21-03-0185 Include ITEM NUMBER lO 11 12 13 14 unreimbursed medical expenses. DESCRIPTION 2003 BOROUGH OF CAMP HILL PERSONAL TAXES PA DEPARTMENT OF REVENUE BALANCE ON INDIVIDUAL STATE INCOME TAX FOR 2002 UNITED STATES TREASURY BALANCE OF INDIVIDUAL FEDERAL INCOME TAX FOR 2002 WILDEMAN & OBHOCK CPA FEE RO PREPARATION OF 2002 PERSONAL INCOME TAX RETURNS COMMUNITY LIFETEAM INC TRANSPORT TO HARRISBUR~ HOSPITAL CONNER-RICH ASSOCIATES PROFESSIONAL SERVICES RENDERED ON 1/7/03 LESS MEDICAL INSURANCE ADJUSTMENTS MOBILE X-RAY IMA~IN~ INC PROFESSIONAL SERVICES RENDERED RHOADS PHARMACY PERSCRIPTIONS 2/2/03 - 2/12/03 BOROUGH OF CAMP HILL FINAL LIFTIME SEWER BILL COMCAST CABLE FINAL LIFETIME CABLE BILL JAMES C LUTZ SNOW REMOVAL 2/7/03 - 2/22/03 MA~Y ENSMIN~ER WEEKLY HOUSE CLEANIN~ PENNSYLVANIA AMERICAN WATER CO FINAL LIFETIME WATER BILL PPL ELECTRIC UTILITIES FINAL LIFETIME ELECTRIC BILL Total from continuation pages .... TOTAL (Also enter on line 10, Recapitulation) $ AMOUNT 4.90 384.00 1,535.00 435.00 53.86 29.10 15.99 305.20 66.00 11.93 220.00 30.00 31.98 66.26 111.40 3,300.62 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) Estate of: KELLER, WILLIAM C Schedule I -- Debts of Decedent, Mortgage Liabilities & Liens Page 2 21-03-0185 Item Value at No. Description Date of Death 15 UGI UTILITIES INC 35.20 FINAL LIFETIME GAS BILL 16 UNITED COMMUNICATIONS GROUP 53.43 FINAL LIFETIME LONG DISTANCE TELEPHONE BILL 17 VERIZON 22.77 FINAL LIFETIME LOCAL TELEPHONE BILL TOTAL. (Carry forward to main schedule) ...... 111.40 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF KELLER WILLIAM C FILE NUMBER 21-03-0185 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutrights~usaldi~ributions, andtransfen underSec. 9116(a)(l.2)] KELLER, WILLIAM L 2125 CHESTNUT STREET CAMP HILL, PA 17011 KELLER, RICHARD H 148 LLOYD AVENUE PITTSBUI~GH, PA 15218 KELLER, MARY PO BOX 22 SIASCONSET, MA 02564 KELLER, ELIZABETH F PO BOX 437 W~ST FALMOUTH, MA 02574 KELLER, CHRISTIAN E 1152 WASHINGTON STREET GLOUCHESTER, MA 01930 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SON SON DAUGHTER DAUGHTER SON AMOUNT OR SHARE OF ESTATE 47,481.50 47,481.50 47,481.50 47,481.50 47,481.50 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 o 0 0 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) Page 2 Estate of= KELLER, WILLIAM C 21-03-0185 Schedule J Part I -- Beneficiaries Item No. Name and Address of Person(s) receiving property Relationship Amount or Share of Estate WILLIAM C. KELLER T/A DTD 12/8/97 PNC BANK, TRUSTEE PO BOX 308 CAMP HILL, PA 17011 585,623.62 WILLIAM C. KELLER 172-001-3590 FORM REV- 1500 APPENDIX FORM REV-1500 LAST WILL AND TESTAMENT OF WILLIAM C. KELLER COPY OF FORM 706 SCHEDULE A SETTLEMENT STATEMENT FOR 226 N. 27TM STREET, CAMP HILL, PA APPRAISAL OF REAL PROPERTY FOR 226 N. 27TM STREET, CAMP HILL, PA SCHEDULE F APPRAISAL OF PERSONAL PROPERTY SCHEDULE G THE WILLIAM C. KELLER REVOCABLE TRUST ~[~k_S'l' ~T.T. AND 'I']~ST~u~{~I~'~NT OF WILY.~ri~.{ C. K]UT.T.~-TR I, WILLIAM C. KELLER, of the Borough of Camp Hi!l, Cumber- land County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare the following to be my Last Will and Testament, hereby revoking and making ~oid all Wills, Codicils and testamentary dispositions by me at any time heretofore made.' This Will shall be interpreted in conjunction with my Revocable Trust dated December ~ , 1997.' F~: I authorize my Co-Executors hereinafter named to pay expenses of administration as well as all death, inheritance and estate taxes that become due and owing at my death. ~:' I give my tangible personal property, including any automobile or automobiles, together with all insurance coverages thereon, to my surviving children in equal shares. I am con- fident that my surviving children will honor any written instructions that I may choose to leave relative to said tangible personal property. ~: Should I own the residence known as 226 North 27th Street, Camp Hill, at the time of my death, I recommend that my Co-Executors sell it, hopefully, within one (1) year of my death, but direct my CO-Executors to deduct from the sale proceeds a sum that they'estimate will reasonably cover death taxes and adminis- tration fees relative thereto. The sale proceeds, as so reduced, shall be distributed to my issue 0utright,. per stirpes, Subject only to minority protections hereinafter set forth. --1-- FOU~= I give all the rest, residue and remainder of my estate, real, personal and mixed, to my Co-Trustees under my Revocable Trust dated December , 1997, or ~f that Cannot be effective for whatever reason, to my issue, per stirpes. In default of issue, I give my entire estate to The Greater.Harris- burg Foundation without restriction as to use. ~= I name as my Co-Executors and Co-Trustees my son, William L. Keller, my son, Richard H. Keller, and PNC Bank, N.A., and direct that they serve without bond in any jurisdiction in which called upon to act. In the event that my son, William L. Keller, is unable or unwilling to serve, I name my son, Richard H. Keller, and PNC Bank, N.A., as Co-Executors and Co- Trustees. In the event that my son, Richard H. Keller, is unable or unwilling to serve, I name my son, William L. Keller, and PNC Bank, N.A., as Co-Executors and Co-Trustees. Should neither son be able and willing to serve, I direct that PNC Bank, N.A., serve alone. In naming my sons William and Richard as Co-Executors and Co-Trustees, I am not giving them the power to outvote PNC Bank, N.A. However, at any time, a majority of my surviving children shall have the power to substitute a corporate fiduciary for PNC Bank, N.A., provided that said substitute corporate fiduciary is administrating no less than $250,000,000 of trust assets and has offices in Central PennSylvania. ~J~= I give to any Executor or Executors and to any Trustee or Trustees named in this Will or any Codicil hereto all of the powers now applicable by law to fiduciaries in the Common- wealth of Pennsylvania and in particular, through ~he Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the comple- tion of the distribution of my estate, and until the termination of all trusts created hereunder and until the completion of the' distribution of the assets of such trusts, including thepower to hold and to invest in any corporate fiduciary~s stock, notes, certificates of deposit, and common funds, and the power to register securities in the name of a nominee. ~: If any beneficiary under this Last Will and Testa- ment is a minor, which I define as an individual under twenty-one (21) years of age, I direct that his or her interest be held in trust by PNC Bank, N.A., hereinafter called Trustee, until such beneficiary reaches twenty-one (21) years of age. My Trustee shall apply such amounts of income and principal as it, in its sole discretion, deems proper for the support, education and welfare of such beneficiary, and may accumulate any unexpended balance of income to the extent permitted by law. Such amounts may be applied directly or may be paid to the beneficiary or to the person with whom such beneficiary resides or who has the care and control of such beneficiary,' without the intervention of a guardian. My Trustee shall notbe obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of my Trustee. Should the share of a beneficiary, in the sole opinion of my Trustee, be Or become too small to warrant continuing such fUnd in trust, or should its. administration be or become impractical for any ~ther reason, my Trustee,'in its. sole discre- tion, may pay such share, absolutely, to. the beneficiary, or may deposit such share in the beneficiaryts name in a savings account in a savings institution of its choosing, payable to the benefi- ciary at majority, which I define as twenty~one (21)years. E/~4~I~: The words "issue,~ -children" and -grandchildren" whenever used in this Last Wil.1 and Testament shall include adopted children. No adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ~4~ day of December, 1997. WILLIAM C[ KET.T.F~R SIGNED, SEALED, PUBLISHED, and DECLARED by WILLIAM C. KELLER, as and for his Last Will and Testament, on the day and year last above written, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: COMMONWEALTH OF PENNSYLVANIA .: : SS. COUNTY OF Dt. TXTN : WE, WILLIAM C. KELLER, and' HEATH L. ALLEN Testator and the witnesses, respectively, whose names are to the attached or foregoing instrument, being first duly signed SWO L~I, do hereby declare to the undersigned authority that' the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it-as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, tn the presence and hearing of the Testator, signed the will as witness and to .the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. _ KELLER Testator · WILLIAM C. , Witness ' -- Subscribed, sworn to, KELLER, the Testator, _~.ATH L. of December, 1997.' Witness and acknowledged before' me by WILLIAM C. and subscribed and sworn to before me by , , and 8th day , Witnesses, thts ~ ~'~ ~lv,~ r*~, ~.:av~.-u~u,~ '11' , .r , [ B. TYPE OF LO~: '.1. DEP~ENT OF HOUS~G & U~ ~L~ ] I.~,, ~ 2.~Fm~ 3. ~C~. UNINS. 4. ~VA 5. ~CONV. INS. [ 6. FI~ NUMBER: I 7. LO~ NUMBER: SE~LEMENT STATEMENT [ P'~ 8. ~ IN8 ~ NUMBER: . NO~: ~is ~ is ~mi~ ~ ~ ~ e ~ offal ~ ~ ~s ~ ~ aM by ~ ~ ~e~ am ~. ~s ma~ ~ ~ ~ ~ ~ ~; ~y ~ ~ ~ ~ ~al pu~s a~ am ~t In~ In ~e ~tals, AND ADDRESS OF BG'~tCrd/ER: :HARLES D.A. WILSON ~ Hen' 8treat lant~burg, PA 17102 PROPg-~/~' LOCATION: N. 27th Sb'eet Hill, PA 17011 ;umberland County Iorough of Camp Hill E. NAME AND ADDRESS OF SSI. I. ER: ES'rATE OF WILLIAM C. KELLER H. ~,-i It. EMENT AGENT: 25-1722090 Capital Region Lend Tranafer, Inc. PLACE OF SETTLEMENT 3310 Market Street Camp Hill, PA 17011 F. NAME AND ADDRESS OF LENDER: I I. SE'n'L.EMENT DATE: October 15, 2003 J. SUMM-a-RY OF BORROWER'S TRANSACTION ~0. GROSS AMOUNT DUE FROM BORROWER: .11. Contrac~ Sales Price 02. ee~O~l Property 03. Sotltament Char~ to Bofl~wor {LJfle 1400) 04. Adjustments For Items Paid By Seller ln advance 06. City Taxes to 07. GountyTaxea 10/15/03 to 01/0t/O4 08. School Taxaa 10/15/03 to 07/0t/O4 1~805.16 39. Sewer'10/15/03 to 01/0t/04 22.89 10. Trash 20. GROS~ AMOUNT DUE FROM BORROWER 307,045.96 NL AMOUNTS PAID BY OR IN BEHALF OF BORROWER: )1. Deposit or earnest money )2. Principal Amount of New Loan(s) )3. Existing loan(s) taken sul~ent to ~4. ]8. 39. ~ Adjustments For Items Unpa~ By Seller ~1. ~axes to !2. School Taxes to ~3. Sewer 14. Trash I5. 5~000.00 K. SUMMARY OF SELLER'S TRANSACTION 400. GROSS AMOUNT DUE TO $I;LL;:R: 401. C~,,~uct Salaa Pvic~ J aoo,0oo.0 402, ~,-,~; ~ 403. 404. 405. Adjusbnents For ~ Paid By Sel~er in advance 406. C~ Taxe~ to I 407. CountyTaxaa 10/t5/03 to 01/01/04 ] 194.66 408. School Taxes 10/15/03 to 07/01/04 I 1~805.16 409. Sew~ 10/15/03 to 01/01/04 22.89 410. Trash 411. 412. 420. GRO~S AMOUNT DUE TO SELLER 302,022.71 500. REDUCTIONS IN AMOUNT DUE TO 501. ~ Depoait (See Instructions) 502. Se~e~ni Charges ~ ~11~ (U~ ~. Pa~ff of fl~t M~gage 507. disb. aa s 508. 509. .~_~_.~Adjustmeflts For Items ~ Sailer ~axe$ to 512. School Taxes to 513. Sewer . 514. Trash 19,662.0(~ 16, 17. ~8. 19. ?0. TOTAL PAID BY/FOR BORROWER 5,000.00 ~0. CASH AT SETTLEMENT FROM/TO BORROWER:_ ~1. C~oss Amount Due From Bonower (Une 120) { 307,045.96 ( 515. 516. 517. 518. 519. 520. TOTAL REDUCTTON AMOUNT DUE SELLER 800. CASH AT ~e: I I LEMENT TO/FROM $1:t t FR: BO1. C~oss Amount Due To Seller (Uae 420} 19,662.00 ~2. Less Amount Paid By/For Bonower (Uae 2201 5,000.00 602. Less Reduclions Due Seller (Une 520~ ~3. CASH ( X FROM ) (TO) BORROWER ~02,045.96 603. CASH ( X TO) (FROM) SELLER 'he undersigned hereby acknowledge receipt of a completed copy of page~ 1&2 of this statement & any attachments mferrad to herein. CHARLES D.A. WILSON --' 302,022.7i ( 19.662.0( 282,360.71 6 r~ t t= OF WILLIAM C~,F. LLER ?00. TOTAL. COMMISSION Baned on Price Division of Commlsslon.(llne 700~ as Follows: 701. $ 7,525.00 to ERA NRT, INC. L. SET" =.MENT CHARGES $ 300r00L ~ 5.5000 % 16~500.00 702. $ 8,975.00 to HOWARD HANNA DETWEILER REALTY ?03. C~;,,,;.~,,, Paid at PAID FROM FUNDS AT 125.00 FROM SELLER'S FLINO~ AT 16,500.00 ?04. T~&F,~,,~ Fee to Howard Hanna Detweller/ERA NRT, inc. 100.00 ~. ~-~ PAYABLE IN GONNE~-~H WITH LOAN 801. Loan O~g;r,~ Fee % to Loan D;i~,~nt % to 803. App,--.,;i~{ Fee to 805. L~-,~,~S ;,ml/~,~ Fee to ~06. ~;v,~ Ins. App. Fee to 807. Aa~.-,,,F~,~ Fee to ~00. I/=.~ REQUIREr' BY LEN[.~ TO BE PAID IN ADVANCE 901. ;,~,~t F;-,.,,~ to ~ $ ~3. H~G In~.,,~ ~;um ~ ~,~ ~ 1000. RESERVES DEPO~.,-u WITH LENDER i 1002. M~l~it~ Inl~r~.~ O $ per 11o03. c~7 Tax~ O $ per 11004. Counb/Taxes ~ $ per t005. Sc,L,o~; Tixei {~ $ per ~ lOO6. G S per ~ t007. (~ $ per 1008. A~.i,~,~a~ Adjustment ~ $ per 1100. TITLE CHARGES 1101. S~,,~,[ or Closing Fee 1102. A~s~-act or Tilte Search to 1103. '~Be Exam;naa;on to 1104. Title Insurance Binder to 1105. Doc~iT, ei~ PreF, a~a:;on to 1106. NotaryFees to Unda Mc~eth 1107. Attorney's Fees to (includes above item numbers: 1108. TIt~e Insurpnce to t".~,_-.':,~.: I~+-_~.'-:~, Land Transfer, Inc. (In~_~_e! above item numbers: 109. Lender's Coverage $ 110. Ovmer's Coverage $ 300,000.00 111. 100,300,8.1 Capital Region Land T,~..=;=r, Inc. 112. Deed Prepara§on Kccfcr. Wood, Allen & Rahal poc 113. Overnight Capital Region Land T~a.=;u~, Inc. 1,858.75 1114. C&p~[a; Region Land Tr&n~,;~,~, Inc. 1115. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Reco~di,,g Fees: Deed $ 39.50; Mortgage $ ; Re!~s $ I 1202. City/Count7 Tax/S~-,ps; Deed 3,000.00; Mortgage I 39.50 1203. State Tax/Stamps: Deed 3,000.00; Mo.~-~.e 3,000.00 3,000.00 1204. Re(~,~d M~-_-~e Assign~e,~{ 1205. R~:,~ ~ of Deeds 1300. ADDITIONAL $~-I I LEMENT CHARGES 1301. Survey to 1302. Pest In~.[~._~on to 1304. Wire Fee Capital Region Land Tra~s;=f Inc. 1305. Sc;vet (July - De,~.~ber 2003) to Camp Hill Borough 1400. TOTAL SETTLEMENT CHARGES {Enter on Line,, 103, SecUon J and 502, Sactlop KI 5,023.25 Ca'~'tal R~ion Land Transfer, inc. 54.00 Settlement Agent 19,662.0~ APPRAISAL OF REAL PROPERTY LOCATED AT: 226 North 27th Street Camp Hill Borough, Cumberland County Camp Hill, PA 17011 FOR: PNC Bank P.O. Box 308, Camp Hill, PA 17001-0308 ATTN: Lincla Lundberg AS OF: February 22, 2003; Date of Death of William C. Keller BY: Pamela M. Reitenbach PA State Certified General Appraiser and Karen Darney PA State Certified General Appraiser L. C. Connor Real Estate Appraisers, Ltd PNC ADVISORS HAR 2 7 2003 Form GA1 -- "TOTAL for Windows'~ apprasaJ so{tware by a la mode, inc, -- 1-800-ALAMODE March 25, 2003 No. 03-517 L. G. Connor Real Estate Appraisers, LTD 2159 Market Street Camp Hill, PA 17011 PNC Bank ATTN: Linda Lundberg P. O. Box 308 Camp Hill, PA 17001-0308 RE: Estate of William C. Keller 226 North 27th Street Borough of Camp Hill, Cumberland County Camp Hill, PA 17011 Dear Ms. Lundberg: Pursuant to your request, we have prepared a COMPLETE APPRAISAL, SUMMARY REPORT of the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost, and income data for similar properties. This appraisal has been made with particular attention paid to applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The opinion of value conclusion stated herein is of the date of death of William C. Keller on February 22, 2003; as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. The purpose of this report is to determine an opinion of the estimated retrospective market value of the subject property for estate settlement purposes. The date of inspection was March 19, 2003. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Respectfully, pKaAres~a?ea r~eertYified General A~Ser Form DCVR -- "TOTAL fo~ W'mdows' appraisal software by a la mode. Inc. -- 1-800-ALAMODE SUMMARY OF SALIENT FEATURES Subject Address LegaJ Oesmiption Comty State T-4) Code Census Tract Map Reference 226 North 27th Street Deed Book 16S, Page 150 and Deed Book 16S, PAge 153 Camp Hill Cumberland PA 17011 3240-0104 Plan Book 1, Page 21, part of Lot ~5, Lot #6 and Lot #7, Section D Sale Pdce Oate of Sale SNA Bon*ower / Client Lender PNC Bank NA Size (Square Feet) Price per Square Foot Loc~o~ Age Condition Total Rooms Bedrooms 3,442 $ Average 58 +/- Years Average 9 5 4 Appraiser Date of Appraised Value Pamela M. Reltenbach, PA State Certifierl General Appraiser February 22, 2003; Date of Death of William C. Keller Final EsUmate of Value 255,000 Form SSO -- 'TOTAL for Windows' appraisal software by a la mode, inc. -- 1-800-ALAMODE ~euo. UNIFORM RESF 'ITIAL APPRAISAL REPORT ri. No. 03-5t T, ,aro o ~ L.~;ufl~ PNC ~nk ~ P.O. ~ ~, C~ Hill, PA 17~1~3~ De ...... ~ ' To ~: ~ ~fls ~am, ;-]~3~.~3-e~. ~,e~. I~w.~ssll ~sso~ ' N.igh~ ~ ~ c~: ~ ~~ ~n~ nm i~ ~ ~ e~ ~lgh~ map In ~e a~n~a of this New Cu~,~=dind, and the Naval Supply Deoot in Me~ha-~,_,rg. ss well as the ~_.~:?_~;,,~ ~it &h~[i ama. ~,"e~Jy price in~--~-_~= and MLS a stable demand for the ama. (See A~.~r~a) Market ~;,..,,;ii;0i,s in the s~."ojic~ ~,]~,i~;4 ~.:t,i~-~ supp~ for the above conclusions mated to ~e bend of pmpety values, demand/supiW, and marketing ame -- such as data on compeflt~e propof~es for see in the nnig~, dasorll~lon of the pfev~ce of sefl and f~ concess~ns, etc.): ,t county tax records and the ML8 sendce show prices et~_Ne. The MLS service ind;¢..ab=.- that the typical ~,,'u.er[v sells in 3-6 ,...,,~ ev;4:.-b~ f,u,,, a variety of sources with cc.]vi~[k, nal iOirra being 5.25% to 5.75%, 95% mortgage, up to 3 r~; ;,,;.,,,at;~. ~ PUOi (ff applicable).. Is the dev~/'~ulider in ,~,~,,~ of the Home Owners' Associab3n (HOA)? ~--Yes ,~ No NA Approximate total number of units In the subject pro~ect IdA Approximate total number of units for sain in Um subject ~lect NA Dimefisions P~e_~e see encbsc-d legal ~,ac,i~[;on ~,ib~,i. the ed~--_,,~a of this report Topoglll~ Generally level Site area .43 Acre; per Cumberland County Tax A_~__~e~__=ment Comer Lot [] Yes [] No Size Typical for Area Specific zoning classification and bescdpUon R-l, Single Family Shape ..Rectangu ar Zoning compliance [] Legal ~__J Legal noncc~mming (Grandfathered use) [] Iliegat [] No zoning 0ralnnge Appears Adequate ? Other use (~!) View Typical Street Utilities Public Other Type Public Private Landscaping Typical for Area Electricity ~ Street Macadam [~ E~ D.Itveway Sudace Macadam Gas I Curb/gutter ~ [] ~ Apparent easements Standard Utility Water ~ -I Sidewatk Concrete ~-~ [] FEMA Special Rood Hazard Naa Yes X No Sanitary sewer ~ / Street lights ~ [] [] FEMA Zone C Map Date 12-11-1981 Storm sewer ~: / Alley Rear [~3 ~ FEMA Map No. 420357 0001B Comments {appa,-~,t adverse eas~,'~en~, ~,-.;r~,~,ii,~,b, sp~c;~ assessments, slide areas, Iflegal or legal nonconforming zoning use, etc.): Standard easements for electric, telephone, etc. There are no known or ar rn~arent adverse ~&~ei~ti, ei~a~.;.i.=i~ti or conditions noted. .N.o. of Units One IFnunda~ ,Concr. teB,o~ IS~ No IA.a Sq R 1 345 Roo~ ~o of Stories Two Exle~r Walls Brick/Fro ' ' ' ' -- .' - _----- I ~CrawlSpace Partial ]%Rnlshed ~ Ceiling type (Dat./Att.) ~Roof Sulface _Shingle IBasemant Partial /Calling Unflnrrile Walls ~ Des=n (Style) 2_ S.t~y I eu~ers & Dw,s~. ~Jum,nur,~Avg ISump Pump Yes /W~s ~ck hour ~ ExJsling/Proposed Existing JWindow Type ~Dsmpneas See Addenda /Ruer ~ None -- ~ Age (Yrs.} 58 +/- IStorm/Screens ~$ettlement Due to age /Outside Entry ~ Unknown ~ EffectJveAQe(Yrs. 25+/- IMannfanturedHouse NA Infestation SseAddenda ~ -- I~1ROOMs I Foyer I LMm] Dinfna K,~ch~, I Den FemilyRm. I Rec Rm. IB~um.= f/Baths Laundry Oter NeaSq Ft. Basement I I I I r I i i i i I t 345 [] ~evel ~ ~ 1 ~ ~ ~ I I 2 I 1'846 DLevel 2 4 2 x 1 '596 ma Rnishod area above qrsde coii~i.= 9 Rooms 5 Bedr ' ': ; eom(s); 4 Bal (s); 3 442 $q I KITCHEN EQUIP. ATTIC ~ENITIES INTERIOR Ma[c,i~s/Coodition Floors Wdl AsphlCrptlVinl A v Walls Plaster/Avg Trim/Finish Wood/Avq Bath Floor , Asphalt/Cer/Vin/A Bath Wainscot Ceramic Tile/Avg Doors Wood/Avg HEATING Type FHA Fuel Oil Condition Avg COOUNG Central Yes Other Refrigerator [] Range/Oven [] Disposal [] Dishwasher [] Fan/Hood [] Microwave [] None Drop Stair Scuttle Ruer Heated [] ~ephce(s) #..Two [] Pa~o Rear [] Deck [] Porch Screened [] Fence r~ Pool Condition Avg Washer/Or/er ~1 Rnished features (specie; energy efficient items, etc.): See Addenda Built-in Storage Condition of the improve,,e,~, depreciat;bn (physical, functional, and external), repairs needed, quality of consb~cfion, remodeling/additions, etc.: are Feet of Gross Livinq Area CAR STORAGE: None Garage # of cars Attached Detached Built-In Carport 2 Car Ddveway 4+ Car See Addenda Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property.: There are no known or apparent adverse environmental conditions that would negatively imoact on the Pred,~ie Mac Form 70 6/93 PAG~ 1 OF 2 Fannie Mae F(m'n 1004 6/93 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE UNIFORM b.~,~IDENTIAL APPRAISAL REPORT F#.No. ESTIMATED SITE VALUE =$ ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: Dwelling 3,442 Sq. FL @$ .~. $ 1,345 Sq. FL @$ __ = Garage/Ca'port 372 Sq. FL @$ __ ,. Total Es6matsd Coat New . = $ Less Physical ~ .... External Depreciation I I =$ Depreciated Value of Improvements ...... =$ "As-is" Value of Site Improvements ....... =$ INDICATEDVALU£BYCOSTAPPROACll :::: :.::: ........... ~ ri'EM I SUBJECT 226 North 27th Street 844 Kiehl Drive _Ad~i'~s! Cam Hill PA ~ Proxim' to Sul/ect 1.17 miles _S~es_P,ce IL~NA_ Data and/or I Inspection NILS; Ext. & Int. Inspection Ventication Source I C. H. Records Crt House Records & App. Files VALUE ADJUSTMENTS I DESCRIPTION DESC~iPiluN Sales or Financing Conventional DOM 1-04-2002 LocaUon Lease~ld/1:ee Simple View Oesian and A~Deal Above Grade Room Count 8asii~int & ~.-~,hed Rooms Below Grade Porch, PaUo, Deck, F~ePlace(sl. etc, Average Fee Simple .43 Acre Average 2 Story Brick,'Fra~e 58 +/- Years Averse= Total Bdnns Baths g 5 4 3,442 Sq. FI Partial Unfinished Avera~3e FHA & CA Average Ca~or~ / x 2 Scr. Por/Patio Fireplace/x 2 Adjusted Sales Price COMPARABLE NO. 1 Average Fee Simple .47 Acm Inferior 2 Story Brick/Vinyl 29 Years ~ -2,00C Total ! Bdrms; Ba~s 8 4 ; 2.5 ; +3,500 2,658 Sq. Ft. i +7,80~ Equal tec/Offl.5 Bath -5,000 Average FHA & CA Average I Ga,,~/x 2 -2,000 Frt. Stoop/Porch Fireplane/x 2 . Cent. VerJWt Bar: -1,000 Shed RComments on Coat Approach (such as, source of coat eslimate, site value, square toot ~ and for HUD, VA and FmHA, ee estimated remaining ionnomJc ~fe of the property): The Cost Approach genersllv will result in an excellent eetimate to value if the b,_,!!d!ng is new or masonebly new, and the improvements reflect the highest and beat uae of the lend. However, when items of physical deterioration end obsolescence must be estimated, an area of judgement is involved which is aub~ect to error. The Cost Approach was not utilized due to the age of the subject property. the amount of deferred maintenance. C~A~LE NO. 2 304 N. 27th Street 0.12 miles Int. & Ext Inspection; Grantor Crt House Recordi & App. Files DESCRIPTION~ Conventional None 4-__25-2002 Average : Fee Simple : Average 1 3/4 Story Brick/Frame 48 +1- Years : Total iBdrm$, Baths 6 : 3 ; 2 2.077 S~. Equal Unfiniih~ +5,000 +13,700 Average Hot Water & CA Average Garage/x 2 -2,000 Scr. Porch : +100 Fireplace : +1,500 Security Sy~ter~ : -1,000 COMPARABLE NO. 3 3 Graystone Manor Drive 1.30 miles MLS; Ext Inspection; Agent Court House Records DESCRIPTION Conventional None 1149 DOM 7-24-2002 Average Fee Simple .61 Acre Average 2 Story Stone/Alum 52 +/- Years Infedor +20,000 Total Bdrms Baths 9 5 3.5 3,175 Sq. Ft. Equal Rec/W bar (man) Avera~u H P/Steam & CA +1,000 .... +~,7_o_o -1,000 Garage/x 2 -2,000 Patio +500 Fireplacelx 3 -1,500 Comments on Sales Comparison (including the subject property's compaUbl~ to the fletghboffmod, etc.): Recent sales of homes similar in size to the subject were limited. The four aele~ and one pending aele se!e~_,ad_ ware co~c.:.~..red to be the best ay=il=hie A~fiHe_fqlents were made to reflect substantial dh,"erehces between the c~i~parsble properties and the subject. The =,d!,_,_~tments that were made rer, ac~ the typical actions of .buyers and '-.~!!~;a in the marke~,;ace. Cornpamh~e_~ gross living ama square fnnmne was ob.'.-_-;~ed from Cumberland County Tax Asses~.r. eht Records. (See Adds.Gal) .... " ITEM I SlJ&ECT COMPARABLE ~.1 I ILon C~,~,'%",ADLE ~.2 Date, Pdce and Data I ~l~ne ~ource, for prim sales i~ne · i~ne I Crt Has Records Court [ Court Court COMPARABLE NO. 3 within vanr of anoralsal House Records H~_,_ae Records House Rec~[d~. Analysis of any current agrae,~ent of sale, opGon, or listing d subject prope~ and analysis of any Ixlor sales d subject and comparables within one year of the date of apprasal: Other prior sales of the comparable properties occurred more than i year ago. The _~-_hj;ect i8 currently not under an agreement for sale. (See Addenda) ' INDICATED VALUE BY SALES COMPARISCH/u;P~OACH $ 255,000 INDICATED VALUE BYINCOME APPROACH (if ATn~.~_h~el EsUmated Mater Rent ~ /Mo. x Gross Rent =,~_-.'ier = ~ This appraisal is made [X:] "as is" LJ subject to the [,l~ia, a'ie~a~'r,;t, inspact~ns or c~ listed below I I subject to compl~on par plans & specifications. Conditions ct Ap~'alsal: . .No warranty of the appraised is given or Implied. No Iiebitity le assumed for the structural or mechanical ele~ir~[~. of the property. Final Reco,,,;;;~u.; Due to the lack of quality and quantity of rental data, the Income Approach was consic~ ~i~i~,~,topriete and not ,_,ti!L-ed. Greatest weight was given to the Sales Comparison Approach es It r~ .f!e__,~_- the typical ~_~o~& of buyers and _'~-_~:-="s in the merke~!a_,~. Coel~ A~,p~u&ch not utilized due to age of the aublect orooerb/and the amount of deferr~:l maln~ninca. *' DeSe of Dee!h, The purpose of ~s apFaisal is to asUmate the mmt~t value of the mai property that b the subject of I~e report, baled on the Iix)va conditions IM the certification, contingent and Iimi~ng conditions, and market value definition that are stated in the attached Freddie Mac Form 439/PNMA form 1004B (Revised June 1993 I (WE) ESllMATE THE MARKET VALUE, AR BERNEO, OF THE REAL PROPERTY TI~T IS THE SUBJECT OF THIS REPORT, AS OF February 22, 2003*:___ i(~ICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $] 255,000 APP.~ER~ ('-'",. ~. ~ SUPERVISORY ~.P~LM,~ER (ONLY IF. REQU~RraD): p . -- --. -- _ ...... "~ Did Did Not · Name amele Re~tenbach, .Certified General Appraiser Name Karen Darney, Certified General Appr~i./~r · Date Re~ort Sioned March 25, 2003 Date R~off Sioned March 25, 2003 ~_ Inspect Property · State Certifical~on ~ GA001804 Slate PA State Celtitication ~ GA-OO1260-L 10r Stale License # ~tate Or State License # State PA State Freddie Mac Form 70 6/93 PAGE 2 0F 2 Fannie Mae Form 1004 6-93 Form UA2 -- 'TOTAL for Windows' appraisal software by a la mode, inc. -- 1-800-ALAMODE . 6orrow__e.r/Cllent NA t ~riand Slate PA File No. 03-517 MAP REFERENCE. COnt'd: Per the enclosed legal de~cripfions, the aubject ~ is kJenti~ed ~,s Iha nort~'~ro thirty-five (35) feet of Lot #5. Lot #6. end Lot #7. Section D, as recorded In Plan Book 1, P~ge 21, NEIGHBORHOOD COMMENTS. Cont'd: The subject property Is located In the Borough of Camp Hill which Is an older sstabiished neighborhood. Properties within the Borough are In demand due to Ifs convenient location and good m:~hool aystem. Most pmpertise within the neighborhood appear to be well maintained, which should have a postitve influence on marketability. COMMENT~ - CONDITION OF IMPROVEMENT: Cont'~J: The first floor of the home has foyer;, living room with fireplace end built-in book shelves; library with built-in bookcases and recessed lighting; dining room; kitchen; bedroom and two full bathrooma. Second floor of the home contains four bedrooms, -iaundry room and two full bethroome. Partial unfinished basement. One of the rooms In the basement Is semi-finished with a tile ceiling. It is our opinion that the tile ceiling would add little value to the property and therefore was given no consideration within this analysis. The second fireplace is located within the semi-finished room and considered to thave minimal value. The subject's basement has been water proofed; it is assumed that the basement Is dry and does not continue to have a water problem. In the event it is determined that the home continues to have a water problem, we reserve the Hght to review and or revise this report and the conclusion of value stated within. Many of the rooms within the home have wood floors (foyer, living room, library, dining room, and two of the second floor bedrooms) which need sanded/refinished. The remainder of the homes floor coverings (asphaff tile, vinyl and carpeting) are worn and dated, and should be replaced. The majority of the homes walls are wall papered which is wom and dated and needs removed/replaced. The subject's kitchen and baths ara all dated and should be modernized fo Increase market appeal. The second floor exterior wood trim needs scraped and painted. Wood gate leading Into courtyard b rotten and needs replaced. According to Mr. Keller the home has a mice and termite problem, and that there Is minimal repair rmeded to kitchen floor joist. Your appraisers are not experts in structural matters. It Is recommended that a professional Inspec~on be made. This appraisal valuaUon is based on the assumption that no major structural problems exist. The home is being treated by Ehdich Pest Control on a murine basis to co~Tect this problem. For appraisal purposes, it Is assumed that the termite and mice problem will be resolved. In the event the problem can not be easily corrected; or the cost fo cure exceeds $1,000; we reserve the right to review and or revise this report and conclusion of value stated within. Based on maintenance, condition and comparison neighborhoods, the esUmatad effecUve age is below the actual age. Physical depreciation is present due to the age of the subject, and because of the deferred maintenance as noted above. No Economic or Functional obsolescence noted. COMMENTS - ADVERSE ENVIRONMENTAL CONDITIONS; Cont'd: The property is of the age where lead based paint may be present. The market does not penalize the property, but the client should be advised of It's possible existence, it is assumed that it Is not present. If the client has a concem then a qualified expert in these areas should be contacted. SALES COMPARISON APPROACH~ Cont'd Sale #1 - Adjusted for age. Appraiser inspected the intehor/extertor of this property and considered it's condition as similar to that of the subject. Sale #2. Located on the subject's street. Appraiser inspected the Interior/exterior of this properly and Considered it's condition as similar to that of the subject.the subject. Sale ~ - According to the listing agent the hoe was in similar condition as the subject, however, Ifs (asbestos) roof had to be removed at a estimated cost of $20,000. Sake #4 - adjusted for superior view of Harrisburg and the Susquehanna River. Home was somewhat dated, however had a newer kitchen and bathrooms. Comparable #5 was under contract as of the date of death. Sale settled February 28, 2003. Property is similar in size but was superior In condiUon. Property is located on Poplar Church Road which has higher traffic influences. The weighted average was also considered to indicated the value of the subject. EsUmated indicated value is determined by using the Gross Adjustment of sale price for each comparable (comp) as a measure of the relative quality of the comp. A lower adjustment indicates a better comp, and visa versa. The ratio of gross dollar adjustment to sale price for each of the comps is used to calculate the weight each comp should have in a weighted average calculaUon. As with any method, this technique is not perfect. However, it does a good Job of giving more weight to the most similar comps, while at the same time minimizing values near the extremes of the indicated value range. The Indicated weighted average is $256,200; which supports the conclusion of value stated within. The subject has a market value range of $250,000 to $260,000. Some adjustments exceeded recommended guidelines but were considered necessary to reflect an accurate value. FINAL RECONClLIATION~ Cont'd: The market value conclusion stated herein is as of the date of death of William C. Keller on February 22, 2003; as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. SPECIAL LIMITING CONDITIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. The Form TADD -- 'TOTAL for Windows' appraisal software by a la mode, Inc. -- 1-800-ALAMODE Sur ~mental Addendum Bon'ower/Client NA Prooedv Add,ess 226 North 27th Street City Camp Hill ~nly Cumberland $t~t~ PA ~ppCode 17011 Lender PNC Bank borrower has the right to have the home inspected by a pmfesslorml home inspector. When performing the inspection of this property, the appraiser visually observed arees that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or visibility, The inspection is not technically exhaustive. The inspection does not offer warranties or guarantees of any kind. The appraiser ia not a home or environmental inspector. The appraiser provides an opinion of value. The appreisel does not guarantee that the property la free of defects or environmental problems. The appraiser pertorms an Inspection of visible and accessible areas only. Mold may be present in areas the appraiser cannot see. A professional home inspection or environmental inspection is recommended. If the property is sold, this appraisal is subject to satisfactory inspection reports Including, but not limited to: wood infestation. radon, building inspections, etc. SUPPLEMENTAL CERTIFICATIONS: This appraisal was prepared by Pamela M. Reitenbech; and reviewed by Karen Damey; for Ihe exclusive use of PNC Bank (client). The purpose of this appraisal is to provide an opinion of the estimated retmapectlva market value of the subject as of th date of death of William C. Keller on February 22, 2003; for estate setUement purposes. The information and opinions contained in this appreisel set forth the appraiser's best judgement in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. Ms. Damey and Ms. Reltonbach accept no responsibility for damages suffered by any third party, as a result of reliance on or decisions mede or actions taken based on this report. In our opinion the reasonable exposure time linked to the value opinion Is 90 to 180 days. We further certify that, to the best of our knowledge and belief'. - This appraisal is a COMPLETE APPRAISAL-SUMMARY APPRAISAL REPORT, - The statements of tact in this report are true and correct. - The reported analyses, opinions, and conclu~iorm am lirrdtad only by the reported essumptiona and limiting conditions, and are our personal, impartial, and unbiased professional analyses, opinions and conclusions. - We have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. - We have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - Our engagement in this assignment was not contingent upon developing or relx)dlng prodetarmlned results. - Our 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 Um client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - Our analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Practice. - No one provided significant professional assistance to the persona signing this report. - This appralsel has been mede In conformity with the requirements of the Cede of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. - The use of this report ia subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. - Karen Damey and Pamela M. Reitenbach personally inspected the interior and exterior of the subject property. Pamela M. Reitenbach prepared this report. Karen Damey reviewed the report and concurred with the conclusions contained in this report. pK~r~ntatDea ~.eertYilied Ge n e tel App~s er Pamela M. Reitenbach PA State Certified General Appraiser Form TADD -- 'TOTAL for Wlnd0ws' appraisal software by m Ia mode, inc. -- 1-800-ALAMODE DEFINITION OF MARKET VALUE: The most probable IXlCa which a propmy should bthg in a compe~a and open ros~ un~- all condi~s requisite to a fair sale, the buyer and sder, each acting pnMengy, knoMadgerd~ and assemk~ the pike iii not affected by undue sUmulus. Impticlt in 1his dctt~on is h consummaUon of a sale as of I Ipec~ad dl~ alld file pa~klg of IIUe btm1 lder to Ix~ raider condlth~s whereby: (1) buyer and sailer ere typically moUvateq; (2) bout ~ are well ~ of ~ advl~, end gash a~thg in what he e(x~ hll oam bust klts~at; (3) I reeammbta time is altowed for exposure in the open rnadmt: (4) payment is made in terms Of oneh in U.S. do~ of in tsmm Of flfemofal enmlgements nompar~ thereto; m~f (5) the Ixlce the sale. * Adjustments to the compara~ must be made for special or orea~ve financing or ~des conoeestons. No adjustments are necessa~ for those costs which we nommity paid by esitem as a resoft Of fl~ or law in a market area; these costs are readily Ider~le since ~e seller pays those costs in tdrto~y dl sides baft~. Spe~ or oreadve finmlcklg adjustments can be made to the compm'abie properly by cortlp~ to flnanothg trams offered by I thkd party instit~ lender that is not already involved in the property or bar~. ~ adjustment shoofd not be cak~ on a mechanical doifer' fof do,ir coef of the financing or concesalon appra~er'e judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND UMITINU CONDITIONS: The aplxaiew'e ce~ic~ion that appears in the appraisal rapmt is subject to the toilowlng conditio~s: 1. The appraiser will not be responsible for matters of a legal nakJre that affect al~ler the properly being appralsad or the lYde to it. The appraiser assumes that the 6tie is good and marketable and, there~x'e, will not render any oplnkms about the title. The pcopmty is ap~xatsad mi the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appndsal rapmt to show approximate dimensions Of the Im~emeots ami the sketch is included onty to assist the reader of the repofl in visuaJizthg the propady and understanding the appraisw'a dstemlinatlon Of Its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or o~er data sources) end has noted in the appraisal report whether the subject site is located in an identified Special Flood HazalTI Area. Because the appraiser is not a surveyor, he or she makes no guarantees, ex.ess of impliad, regarding this datemlinadon. 4 The appraiser will not give testimony of appear in court because he of she made an appraisal of the property in question, urdess specific arrengemants to do so have been made beforehand. 5. The appraiser has esUmatnd the value of the land in the cost approach at its highest and best use and the impmvemants at their conthbutofy value. These separate vakJahoos of the land and improvements must not be used in coflJunchon with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal repoff, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (lnoluding the presence of hazardous wastes, to~c substances, etc.) that would make the property more or less valuable, and has assumed that there are no such condiUons and makes no guarantees or wan'anlies, eapress or implied, regarding the condition of the prope~. The appraiser will not be responsible for any such condi6ons that do exist or for any engineadng or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmentsJ assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed In the appraisal report from sources that he or she considers to be reliable end believes them to be b'ue and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties 8. The appraiser will not disclose the contents of the aplxaJsal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9 The appraiser has based his or her appraisal report and vahJatJofl conclusion for an appraisal that is subject to satisfaotory completion, repairs, or alteratious on the assumpUon that compleiton of the improvemeflts will be performed in a workmanlike manner. 10 The appraiser must provide his or her prior written consent before the lender/client specified In the appraisal report can dist~bute the appraisal report (including conclusions about the property value, the appraiser's identify and professional design~ons, and references to any professional appraisal organizations or the firm with which the al)praiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professionaJ appraisal organizaUons; any state or federally approved financial instituUon; or any depadmant, agency, or instrumental~ of the United States or any state or the District of Columbia; except that the lender/client may dist~bute the properly description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the potilic through adverUsing, ~blic relatJous, news, sales, or other media Freddie Mac Form 439 6-93 Pnge 1of2 Fannie Mae R~Tn 1004B 6-93 Pamela Reitenbach Form ACR ~ "TOTAL for Windows' appraisal software by a ia mode, inc. ~ 1-800-ALAMODE APPRAISER'S CERTIFICATION: 1he Aiqval~ cdks and agrees 1. I have resesrched the subjant nwlhat aha and have ~ a mk'i'mm~ o~ has recant .#s of ixepm'des most almilar and proxtmste to the subj~ ~p~ for conaldoratJon in the sales comparison ~Wals and have made a claim' adjustment when appropriate to reifect the manY. et reac~on to those items of significant valiaUon. If a stg~ item k a comp~ Ixope~/is ~ to, or more favor~ than, Ute lubjeof propelly, I have made a negative adjus~)ent to reduce the adjusted sales price of the compaable and, if a significant item in a corn~e pmpmy is infedor to, minss favor, s than ~ sublest Ixoperty, I have made a positive adjustment to inore~se the adjusted sales price of the comparable. 2. ~havetakenintoon~sideraIfonb`~actmsthati~v~animpaofonvaioeMmyd~veiopmantoftheesIfrnateof madmt value in the apix-alsal report. Ihavenot knowingly withheld any significant intorn~ flora the aplxaisal repmt and I believe, to the best of my knowledge, thst ail statements and intmmedon in the appraisal report are b'ue and cOi'TeCt. 3. I stated in the al~ rapmt only my own pmonal, unbiased, and pmtessional analysis, opinions, and comluslons, which are subject only to the co~ngent and limiting conditions specified in this form. 4. I have no presant or pronpectlve interest in the property that is the subjant to this repmt, ami I have no present or prospantive pm'sonal interest or hies with respect to the par~clpants in the ba~saofion, I did not base, slU~er padlally or completaly, my analysis and/or the esUmate of market vaJue in the agprasal report on the race, cofor, religion, sex. handicap, familial status, or national origin of either the pmspecifve owners or occupants of the subject property or of the present owners or occupants of the praises in the vtcifdty of the subject pmpe~. 5. I have no present or contampiated futwe Intmest th the suhlect pmlwty, and neahor my cun'ent or future amptoymant nor my compans~on tar performing this appraisal is contingent on the adpralsed value of the pmporty. 6. I wes not required to report a predetelmthad Yaks or dkanifon k vaif,le Ihat favorT the cause of the cifant or ally related palty, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in Ordm' to receive my comp~ ami/or employment for pedorming the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific veluation, or the need to approve a specific mortgage loan. 7. I perfmmed ~is appraisal in cordmmity with the Unifonm Standards of Pr(desalonal Apprabal Pmc~ce that were adOlhad and promulgated by the Appraisal Standards B~r..d. of The Appraisal Foundation and that were in place as of the effec~ve date of ~ appraisal, with the ~ of the daparmre provision of those Standards, which does not apply, i acknowledge that an estimate of a reasonable ~me for exposure ia the open rna~ is a condifkm in the defini~on of market value and the estimate I devetoped is consistent with the marketing Ifme noted ia the nalg~ aes~on of this repmt, unless I have otherwise stated in the reconciliation section, 8. I have f)e~sonaJy inspected the Kedor and extedor arees of the subject propofly arid the e~tedor of d properties leted es compambios in the appraisal report. I further cedify that I have noted any apparant or known adverse condifJons in the subject improvemante, on h subject site. or on any site ~ the immediate vicin~ of the subject property of which I am aware and have made adjusthmas for these advers, condiaons in my analysis of the pmpee/value to the extent that i had mad(et evidence to support them. I have also commented about the effect of the adve~e candies on th~ malketability of the subject propmly, 9. I. persondy prepared all conduskms and opinions abaci the real estate that were set froth in Ute aplx'alsal report, ff I reifed on significant professional assistam:e from any individual or annuals in the pedlxman~ of Ihs appra~ or the praga~ of the aPlxaisal report, I have named such individual(s) and disclosed the specific tasks pedmmed by them in the recorlcNatkm section of INs aplxaisal repml. I cefifly b'mt any individual so named is qualified to pedorm the tasks. I have not authmized anyone to make a change to any item in the repro1; tharstore, if an uaauthartzed change is made to the appraisal report, I will take no responsibility for If. SUPERVISORY APPRAISER'S CERTIFICATION: If a supmviso~ appmlsm signed the appraisal repm'L he or she cerUfies and agrees that:, I directly supemise the appraiser who prepared the appraisal report, have reviewed the ap~atsal repmt, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's cedifioaifons numbered 4 Ihmugh 7 above, and am taldng furl rmsponsibiilty tm' the aporalsai and the appraisal report. ADDRESS OF PROPERTY APPIL~ISED: 226 North 27th ~ ~ Hill, PA 17011 APPRAISER: Name: PamPa ~. Reitenba~--15'~ Certified General Appraiser Date S~gned: March 25, 2009 State Ceftifioaifon #: GA001804 or State License #: State: PA Expiration Date of Cerifficaifon or License: June 3Otb, 2003 SUPERVISOII/Y APPRAISER (only If required): Name: Karen Damey, ~'A Certified General ~'.ppraiser Dm SI0ned: Mlrc, h 25. 2003 8tste Ce~tinaifon #: GA-001260-L or State Ucanse #: State: PA Exp~ Date of Ceftlfl~n or Ucense: June 30th, 2003 L~ Did ~ DM Nof Inspect Properly Freddie Mac Fom~ 439 6`93 Page 2 of 2 Fannie Mae FonTt 1004B 6-93 From ACR -- "TOTAL for Windows' aporalsal software by a is mode, inc. -- 1-800-ALAMODE [ess ~ Noflh 27iA ~et L~"atlon Map Form MAP.LOC -- 'TOTAL for Windows" appraisal soltware by a la mode, inc. -- 1-800-ALAMODE '--t~E~ WTr.T. IAM R. PAGE and MARY E. PAGEs his wife, of Camp Hill, Cumberland County, Pennsylvanias parties of the first part, and WILLIAM C. KELLE~ and ESTHER ANNE KELLER, his wife, of Harrisburg, Dauphin County, Pennsyl~nia, parties of the p.r,, lil' taae ofi&esamOf Three Thousand ($3,000.00) Dollars, law~nl moneyl of the United 8tare# of ,~merlca, well and trniy paid b~ the said pa~io~( the sevoad pa~ to the s~d p~ io~ the firfl ~rt, ag a~ beige the se~i~g ~ dellv~ of ghe~ ~e~tt, the reveipt whereof is h~eb~ ~k~dged, ~VO ~a~ted. bargained, sold, aliened, ~feoffed~ rele~ed, oonve~ed, a~ vonfirmed and b$ these pre~ent~ do ~ant, barg~u, ~g~, ~ien, ~fvoff, rele~e, eo~$, and confirm ~n~ tke said part io S of the sevo~ part ~0 ~ heirs a~ ~slg~, ~[[ t~ follow~ described lot and ~r~ of lo~ as se~ forth in a plan of lots laid out by H. N. Bo~ ~ ~he Borough of Camp Hill, Co~y of C~berland and S~e of Pennsylvania, said plan bein~ re- corded ~ ~ Recorder,s 0ffiee of C~ber!and Co~ in Plan Book 1, Page' 21, and berg mo~e parti~larly bonded and described as follows, ~o wi~: BEG~G at a point on ~he wes~ side ~f North ~wen~y-seventh S~ree~ (formerly.Jefferson Street). said,,p mentioned ~t being at the dividing l~e between Lots No~. 7 and ~, Section D , on the he~e~befo~e plan of lo~s; T~2~NC~ ~ a ~esterly d~ection alon~ said dividing l~e, one h~dred fo~y (1~0) feet ~o a fifte~ (18) fee~ w~e alley; T~NCE ~ a southerly d~ection along said fifte~· (1~) feet wide alley s~y-five (6S) feet ~o a po~; THENCE ~ an easterly d~ection at right an~les ~o said fifte~ (15) wide alley one ~dred forty (lA0) feet to No, th ~enty-seventh Street; T~NCE ~ a northerly direction along s~id No~h ~wen~-seventh S~ree~, s~y-five (6S) fee~ ~o the p~ce of BEGIN~ING. BEING Lot No. 7, Section "D", and the northerly 'twenty (20) feet of Lot No. 6~ Section "D", in the hereinbefore mentioned plan of lots. BEING the same P~e~alses which Albert P. Crawfo~d and Ma~tha D. C~awford, his wife~ by deed dated Sept~ber 8~ 1947~ and recorded in the Reco~derts Office of Dumberland County in Deed Book "P", Vol. 14, Page 537~ g~anted and conve2ed unto William R. Page and Mary E. Page, his wife. ~ O~ i~ t~e ~ear o[ our Kord · ~-~tve ). ~~ JO~ F. PA~E and ~ S. PAGE, his w~e~ of Mec~nlcs. b~g~ C~erland Co~ty~ P~nsylV~a~ ~ties of the f~s.~ pa~t~ and W~U C. ~ and ESTER ~ ~~ h~s w~e~ of ~b~g~ Dauph~ Co~t~ P~nnsylvan&a~ parties offhe,,~o! ~hree ~hou~and (~5,000.00) Dollars, lawful mo~e~ of the Uuited 8tares of dmerica, well and gr~l~l paid b~ the t~ pa~ ~e~ the part to the ta~ p~ ~ the fir,t ~, at a~ bef~e the *e~i~ ~ ~li~ of ~ete ~et~tt, the.receipt ~hereof b hereb~ ~k~ed~ed, ~ ~ V~ ~anted, barg~d, ~old, ~iened, ~feoffed, rele~ed, come, ed, and ~m~irmed a~ b~ these pretest do ~ra~t, barges, ~n, enfeoff, relate, ~e~, and wnfirm ~ ~ t~d ~fl ~Ofl o[ t~ ~e~ ~ ~ho ~ ~[[ t~t certe~ piece o~ parcel of ~end sit, ted ~ the Borough Ca~ Hill, Co~ty of C~be~land: and State of P~nsylvanla, bonded and described as foll~s, to wi~: BEGINNING et e po~t on the western l~e of No~th Twenty-seventh S~eet, seld po~t berg two h~ed twenty (2~0) ~eet ~ a no~the~ly direct/on ~om Log~ Street; T~CE ~ a westerly direction ~d at right an~les to North ~enty- seventh Btree~ one h~d~ed ~o~y ~140) ~eet to e po~t on the eastern side of e ~teen (15) ~oot wide alley; ~NCE ~ e northerly direction along the easte~ side of said ~lfteen (18) ~oot wt~e alley s~ty-~lve (6~) ~eet to a polnt; T~NCE ~ en easterly direction end at ~i~h~ angles ~o No~h ~ent. sev~th 8t~ee~ one h~d~ed fort Y- of No~h Twenty-seventh 5treeS;y (1~0) ~eet to the western l~e THENCE ~ e southerly d~ec~ion elon~ ~he western 1~e of North Twenty- seventh~Bt~eet s~ty-~tve (68~ fee~ ~o the p~ce o~ B~NI~. BErG ~he n~the~n th~y-flve (~5) ~eet ~f Lo~ No. 5, Section "D", and ~ southern th~tz (~0) ~eet of ~t No. 6, Section "D", of a Plan Plan Book BEING the same p~emises which No~a L. S~nglev, single w~n, by deed dated May of O~berland Oo~ty ~ Deed Book "C", Vol. 13, Page ~2, g~anted and conveyed ~to' Jo~ F. Page a~ Ellen S. ~ge, his W~ee L~L~.~.F.~P N C Bank Building Sketch (Page - 1) ~ [PA ~l~ode 17011 57.0' Bedroom Bath Bath Bedroom Bedroom Laundry ~.~! Bedroom 16.0' 41.0' Screened , Dining Porch Library Bath ~ Room Kitchen z2.u' ~i 9.7' 16.3' a~ Bath ~ 2 Car ~; Carport Bedroom ~- ~ 19.7' 7.0' 16.3' Co*T..ertts: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code De~cripflon Size Net Totals Breakdown SubtotaLs (3Z~t r~=l~ r~oo= 1846.42 1046.42 F~=lt FLOOr ~ hconcl rloo; 1596.00 1596.00 16.0 x 22.0 352,00 ~ C&=l~Or t 371.59 3'/1.58 12.0 x 41.0 492.00 O1'~ 8tor&ge 106. ?S 106. ?S 5.8 x 25.0 143.75 ?.$ x 26.1 200.00 15.3 · 19.'/ 299.92 ~e~ond 29.0 x 5?.0 1596.00 TOTAL LIVABLE (rounded) 3442 7 Calculations Total (round( !d) 3442 Fo~m SKT.BidSid -- "TOTAL Im Wkxtows" appmlsaJ software by a la mode, inc. -- 1-800-ALAMODE r CL. ' DE C. WOLFE & ASSf';IATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 RECEIVED PNCADVISORS APR 2 3 ZOO3 Appraisal for the Estate of WUiiam C. Keller 226 North 27m Street, Camp Hill, PA 17011 Apfill0,2003 Stool Plank bottom chair - broken Globe 3-Drawer chest Misc. toys Blue pitcher Oriental rug - worn/holes Inside/outside thermometer Framed watercolor of boats Flashlight Pair of framed silhouettes ,2 Framed prints Large oval gilt framed mirror - broken 9'x 31" Oriental runner Jar print Goose print - Oriental Framed snow capped mountain scene Canterbury print Small Canterbury print 57"x 3 T' Oriental rug - worn Nantucket print Framed flag - watercolor Misc. Dominoes Game board ENTRY 2.00 45.00 10.00 40.00 10.00 5.00 50.00' 2.00 20.00 1.00 85.00 60.00 40.00 100.00 30.00 30.00 50.00 60.00 25.00 10.00 125.00 15.00 30.00 5.00 CL 'qDE C. WOLFE & ASS :IATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 2 of 13 LIVING ROOM Brass bucket Brass bed warmer Copper tea pot and cast iron stand Bellows Fireplace screen and tools 10" Toby mug - chipped Large oil painting of gentleman Brass eandleholders Cow figurine Beatrix Potter "Little Pig Robinson" 4" Beswick Misc. books on shelves Framed shoreline watercolor Misc. figurines on book shelves broken/chipped Brass ash receiver ,Half-moon shaped card table - poor condition Queen Anne style chair - worn Drop leaf coffee table Sofa - worn Mahogany/leather inlaid drum table Drexel cabinet Pair of black colored & gold trimmed table lamps Pair of framed family pictures Framed "City" scene watercolor Large Banjo clock Acrosonie spinet piano 2 Wing back chairs - poor condition Gate leg, single drop leaf table (match in dining room) Silver based mantle lamp Green table lamp "Boats in Bay" watercolor 30.00 200.00 60.00 2.00 5.00 125.00 20.00 10.00 10.00 25.00' 40.00 10.00 8.00 30.00 45.00 35.00 75.00 5.00 75.00 5.00 20.00 250.00 20.00 400.00 350.00 100.00 175.00 65.00 5.00 45.00 CL ' DE C. WOLFE & ASSf' IATES AUCTIONEERS & APPRAISERS FAMILY 0 WNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 3 of 13 LIVING ROOM - continued "Downtown" scene watercolor Brass candleholder "Sailboat" watercolor Wooden tea caddy 3 Wooden boat miniatures Angel figurines Crystal table lamp Baker inlaid drop leaf table Queen Anne side chair Oriental carpet 13' 10"x 122" - worn/holes ENCLOSED FRONT PORCH 7-Piece wicker furniture set Metal settee ,Metal table with tile top Deacons bench - fair condition Decorator mirror LIBRARY Misc. books Lyre motif table with hinged top(piano missing) Telephone Sharp TV and stand Mitsubishi VCR Seth Thomas glass enclosed clock Leather chair and ottoman - worn Wooden magazine rack Sofa - worn End table - worn 50.00 70:00 5.00 250.00 75.00 3.00 10.00 450.00 65.00 100.00' 80.00 2.00 1.00 250.00 3.00 350.00 125.00 2.00 175.00 25.00 165.00 20.00 10.00 1.00 15.00 CL IDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761.2763 Keller appraisal Page 4 of 13 LIBRARY - continued Oriental motif table lamp Portable telephone Trash can Baker desk with Cabriole legs - poor condition Wooden box Blue & white pitcher - Fumivals Quail 1913 Desk light Hi-Fi system & 33 1/3 albums Desk chair Framed Harrisburg, PA picture - poor condition Lord's Prayer picture Framed 36 star American flag - worn silk Elizabeth Keller "Nantucket Roads" Barometer BATE[ 2. l'x 4.5' Oriental rug - Abbas Royal - Belgium Framed W. Finden print Framed Bermuda print Misc. Christmas decorations - broken Basket container Oval deep well flame with mirror Framed "Building" print Framed building print 10 g"x 10 ½" DINING ROOM Large oil painting of gentleman Pair of nickel-silver candlesticks 13 pieces of misc. sterling silver flatware(top drawer of buffet) Ruby 1863 Gettysburg glass 2 Small daguerreotypes 10.00 12.00 1.00 50.00 20.00 30.00 12.00 5.00 1.00 150.00' 20.00 55.00 30.00 6.00 50.00 25.00 10.00 1.00 1.00 50.00 5.00 20.00 300.00 5.00 130.00 18.00 20.00 CL.a DE C. WOLFE & ASSf'qATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 5 of 13 DINING ROOM- continued Misc. commemorative medals & pins Small ruby glass Misc. sterling silver pieces in buffet Pair of 8'x 8" children pictures Pair of brass candlesticks "Eagle Bowl" 10" - chipped Buffet - inlaid Tall clock - Peter Shutz Piano in case - 30"w x 30"h x 1T'd 57 Misc. white with gold trim china dinnerware pieces 50.00 6.00 175.00 60.00 60.00 25.00 550.00 8,000.00 275.00 350.00' 25 Pieces Limoges blue ribbon laced w/wide gold band cups & saucers 60.00 18 Pieces Limoges blue ribbon laced w/narrow gold band 2 handled cups/saucers 35.00 12 Pieces Austrian Imperial Crown china 8 ½" plates 80.00 12 Pieces Limoges GOA 8 ~" plates 80.00 Misc. cups with one lid 1.00 Flat front china cabinet Round front china cabinet Misc. linens 5 Enoch Wood & Sons 3 ~A" flow blue butter plates J. Heath decorator plate 4-Piece Oriental motif tea/coffee set - chips Copper Lustre pitcher - 6 ½" 23-Piece white with orchid colored grapes motif dinnerware Black transfer 3-piece small tureen- no mark Misc. clear glass butter pat plates Rich & Fisher 8 piece misc. "Bird" motif'glassware 3 Wood flow blue platters - 15" Aquaduct, 12" & 10" ship motif Wood 9" flow blue vegetable bowl 300.00 400.00 10.00 100.00 20.00 80.00 125.00 30.00 65.00 10.00 15.00 500.00 95.00 CL 'IDE C. WOLFE & ASS"'CIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET * CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 6 of 13 DINING ROOM- continued Framed S. Hall "Ship" print 2 Glass decanters - chips Drop leaf table - fair condition - (matches gate leg tables in LR & DR) Gate leg, single drop leaf table (matches table in living room) Oil painting of lady- poor condition Royal Danish sterling silver flatware - 61 pieces 58-Pieces misc. sterling silver flatware Ruby and clear vase Table and 10 Mahogany chairs - mismatched - fair condition 11 'x 14'6" Oriental carpet - worn KITCHEN Samsung microwave Misc. everyday dishes ,Misc. crystal Partial svc/10 Copeland Spode "Centurion" dinnerware 12 Wedgwood "Mercersburg Academy" plates Misc. plates Misc. glassware Black transfer "Adams" Columbus W.A.&S. 19 ~" platter- chip Misc. decorator plates Child's Noritake tea set - 1 cup Hoover upright vacuum cleaner Misc. cast iron eookware Misc. small appliances Table and assorted chairs Kenmore refrigerator - old 75.00 5.00 250.00 175.00 50.00 610.00 580.00 25.00 395.00 400.0~ 10.00 12.00 5.00 250.00 60.00 7.00 25.00 125.00 50.00 30.00 5.00 10.00 10.00 15.00 15.00 CL.6 DE C. WOLFE & ASS( "IATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 7 of 13 KIT~N- continued Magnavox 13" TV Light green colored stool German decorator bowl German stein - no mark Jackpot Bank - toy - missing parts Trash can Two pictures of jars Fruit picture White German bowl Fostoria "American" compote Fostoria "American" square cake plate Pair of Mediterranean style vases Cherub pitcher - reproduction Plato bust - chipped ,Chippendale mirror - broken Misc. hand tools Misc. contents of kitchen FIRST FLOOR BEDROOM Gruen Verithin - 17jewel gold filled pocket watch Chest top jewelry box with mirror - poor condition Framed picture of George Washington Pair of alabaster table lamps 6-Drawer chest Double bed "Family Secrets" print in gilt frame Cherry drop leaf table Wedgwood "Churchill" ash tray Black desk lamp 30.00 4.00 85.00 35.00 5.00 1.00 5.00 5.00 10.00 15.00' 125.00 30.00 10.00 10.00 5.00 3.00 50.00 45.00 30.00 15.00 '25.00 135.00 125.00 40.00 300.00 12.00 3.00 CL ' JDE C. WOLFE & AS ' CIATES AUCTIONEERS & APPRAISERS FAMILY 0 WNED SINCE / 912 2009 LINCOLN STREET * CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 8 of' 13 FIRST FLOOR BEDROOM-continued Diploma 3 Misc. pictures Rocking chair - poor condition Rug - poor condition 2 Framed watercolors - water scenes BASEMENT Marble top 3-drawer chest - fair condition Wooden step ladder 2 Work benches - poor condition Porcelain top table Marble top cabinet - poor condition Fostoria "American" punch and small bowl Misc. contents of basement LANDING Christian Winters- Eaffon tall clock- 1700's 2 flamed watercolors Mill painting SECOND FLOOR BALLWAY Framed 1880 print of gentleman Framed S. J. Woolf- Teddy Roosevelt print Misc. books Gilt framed painting of gentleman Misc. bed linens Framed "Skyline" watercolor Framed Chaloner '90 print Tall clock case 35.00 10.00 1.00 1.00 40.00 135.00 3.00 5.0O' 5.00 30.00 45.00 15.00 7,500.00 20.00 15.00 40.00 30.00 1.00 75.00 10.00 20.00 20.00 350.00 CL'UDE C. WOLFE & ASf CIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE/9/?. 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 9 of 13 Singer sewing machine Ironing board Sunbeam steam iron Stool Straight chair LAUNDRY ROOM' 4-Drawer chest Whirlpool washer - old Whirlpool dryer - old 2-Drawer needle cabinet Assorted old buttons Misc. fans Viewmaster & assorted views Fire extinguisher Misc. contents of laundry room YELLOW BEDROOM Trash can 5-Drawer chest 6-Pieces black transfer ware - no marks 2 Flow blue '*Lady of The Lake" bowls 3 Flow blue Staffordshire 9" plates 2 Flow blue "City of Albany" Burslem, England 10" bowls 4 Flow blue "Landing of General Lafayette" Staffo~e 10 ½" plates Rocking chair- broken Desk Rush seated chair - poor condition Table lamp Wall mirror Coverlet (no green) Coverlet - Joseph Smith - 1842 - stained and torn Seascape watercolor 10.00 1.00 1.00 1.00 2.00 10.00 20.00 10.00 65.00 10.00' 35.00 15.00 5.00 15.00 1.00 40.00 350.00 30.00 90.00 60.00 160.00 30.00 40.00 5.00 1.00 75.00 200.00 175.00 20.00 CL, 'qDE C. WOLFE & ASSr .iATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 10 of 13 YELLOW BEDROOM- continued Floral picture Charcoal of Cbxistian Single bed Luggage rack Rocking chair Upholstered chair with ottoman Small coverlet with hole Books Ship painting - copy by C. K. Keller - 1927 Misc. frames with family pictures 4-Drawer dresser - mirror missing Chippendale mirror Plank bottom chair - poor condition Large painting of lake - fair condition ,Serpentine Mahogany slant top secretary desk - ball & claw feet Rugs Misc. contents of bedroom MASTER BEDROOM 3 Piece Monitor bedroom suite - king bed 'Large quilt for king size bed Upholstered chair 2 Plank bottom chairs Table lamps Oval mirror - poor condition Trash can Basket Thermos Sony Watchman AM/FM/TV - 5" screen 1.00 2.00 10.00 1.00 30.00 5.00 50.00 5.00 50.00 s.00' 65.00 125.00 12.00 50.00 250.00 1.00 25.00 295.00 50.00 2.00 20.00 6.00 4.00 1.00 2.00 1.00 30.00 CL. ' DE C. WOLFE & ASS(" :IATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Keller appraisal Page 11 of 13 MASTER BEDROOM - continued Hair dryer Blue colored stand Mahogany stand 2 Charcoals of young lady Yellow chair Misc. contents of bedroom NORTHWEST BEDROOM Luggage rack Stool Green leather chair - poor condition Jug lamp Maple dresser - poor condition Jewelry box ,Desk chair Aqua colored chair Books Round pedestal table Double bed French 3-drawer stand - poor condition Pair of green colored table lamps Rug Misc. contents of bedroom NORTI~AST BEDROOM Maple dresser and night stand Acorn post single bed - split headboard Trunk Misc. pictures Wall shelf 1.00 1.00 3.00 4.00 1.00 15.00 1.00 1.00' 2.00 5.00 10.00 2.00 2.00 1.00 5.00 70.00 30.00 6.00 4.00 1.00 15.00 60.00 50.00 1.00 20.00 10.00 CL, '?DE C. WOLFE & ASS'*CIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761.2763 Keller appraisal Page 12 of 13 NORTHEAST BEDROOM- continued 2 Microscopes Books Kerosene type lamp Old desk 4-Drawer legal size file cabinet Brass table lamp - poor condition Small parts cabinet Gold filled locke~ Wooden jewelry box - broken Santa Claus light Uncle Sam bank Child's rocking chair RCA TV - old Rug - worn ,Lead soldiers Misc. contents of bedroom ATTIC Misc. old pictures and fi.ames Trunk Pine trunk 'Christmas decorations Misc. books Luggage Trunk Dolls Misc. contents of attic 10.00 5.00 4.00 1.00 35.00 1.00 1.00 10.00 2.00 2.00' 12.00 10.00 1.00 1.00 30.00 20.00 30.00 15.00 25.00 10.00 5.00 1.00 5.00 30.00 15.00 CL.' JDE C. WOLFE & AS " CIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA. 17011 717-761-2763 Keller appraisal Page 13 of 13 2 Wheelchairs Aluminum step ladder Old table with drawer French inlaid table - broken Black rocking chair Bicycle Lawn roller Leaf picker Help aids Creeper 2 Paddles B&D edger - old Electric weed whacker Trestles ,Garden tools Aluminum canoe - 15' GARAGE 50.00 10.00 110.00 20.00 30.00 50.00 10.00 10.00. 3.00 3.00' 2.00 5.00 2.00 2.00 3.00 150.00 APPRAISAL TOTAL $ 34,386.00 Tiffs Fair Market Value appraisal is true and correct to the best of my ability as an 'auctioneer and appraiser with 35 years experience. Member: Certified Appraisers Guild of America CLAUDE C. WOLFE & ASSOCA1TES W. K. "Dusty" Chapman, CAGA THIS AGREEMENT, made this ~day of December, 1997, between WILLIAM C. KELLER, of the Borough of Camp Hill, Cumberland County, Pennsylvania (the "settlor,,), and WILLIAM ~. KELLER~ RICHARD H. KE?.?.~R, and PNC BANK, N.A. (the "Trustee")., WI TNES SETH : ARTICLE Z Descr~ptlon, of Property Transferred. The Settlor has paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement does hereby'pay over, assign, grant, convey, transfer and deliver unto the Trustee the property described in Schedule A, annexed hereto and made a part hereof. This proper- ty, and any other property that may be received or which has been received by the Trustee hereunder, as invested and reinvested (hereinafter referred to as the "Trust Estate"), shall be held, administered and distributed by the Trustee as hereinafter set forth. ARTICLE. II Settlor's Riahts to Amend. Chanae or Revoke the Trust, ~. The Settlor may, by signed instrument(s) delivered to the Trustee during, the Settlor's lifetime: (1) withdraw property. from this Trust in any. amount and at any time upon giving reason- able notice in writing to the Trustee; (2) add other property to ~e Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; (4) amend this Trust Agreement in · any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties or responsibili- ties of the Trustee shall not be enlarged without the.Trustee~s consent nor without satisfactory adjustment of the Trustee~s compensation. ARTICLE III Provis~on~ for Settlor Durln~ Lifetime.. The Trustee shall hold, manage, invest and reinvest the Trust Estate (if any requires such management and investment) and shall collect the income, if any, therefrom and shall dispose of the net income and principal as follows: A. During the lifetime of the Settlor, the Trustee shall pay to or apply for the benefit of the Settlor all the net income from this Trust. B. During the lifetime of the Settlor, the Trustee may pay to or apply for the benefit of the Settlor such sums from the principal of this Trust as in its sole discretion shall be necessary or advisable from time to time for the med~ical care, comfortable maintenance, welfare and benefit of the Settlor, taking into consideration to the extent the Trustee deems advis- ab'le, any other income or resources of the Settlor known to the Trustee. - ARTICLE I~ "Discretionary_ Provisions fo? Trustee to Deal with Settlor,~ Estate and Make Pa_vment of Debts and Taxes. After the Settl0r's death, the Trustee, if in its discretion it deems it advisable may pay all or any part of the Settlor~s funeral expenses, legally enforceable claims against the Settlor or the Settlor~s estate, reasonable expenses of administration of the settlOrts estate, any allowances by court order to those dependent upon.the Settlor, any estate, inheritance, succession, death or similar.' taxes payable by reason of the Settlorts death, together'with any interest thereon or other additions thereto, withoUt reimburse- ment from the Settlor~s executor or administrator, from any beneficiary of insurance upon the Settlor~s life, or from any other person. All such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable in the Settlor~s estate for federal estate tax purpos- es and any interest so paid shall be charged generally against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the executor or adminis- trator of the Settlor~s estate. Written statements by the executor or administrator of such sums due and payable by the estate shall be sufficient evidence of their amount "and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. The Trustee shall pay over to the e~ecutor of the Settlor~s estate all obligations of. the United States Government held hereunder, if any, that may be redeemed at par in payment of federal estate taxes. illness or other cause, it shal~ be retained by the separate trust for that beneficiary and thereafter: 1. As much of the income and principal of /U~TICLE V Prov~on~ U~on Death of Settlor. Upon the death of the Settlor= A. Following the payment of the Settlor~s final expenses 'and death taxes, the Trustee'shall sell within what the Trustee deems to be a reasonable period any real estate owned by' the Trust(which shall include any rea! estate which may be added from the Settlor~s probate estate), and shall divide the Trust Estate (which shall include any other property which may be added from the Settlor~s probate estate) into equal separate shares so as to provide one (1) share for each then living child of the Settlor~ and one (1) share for each deceased child of the Settlor who shall leave issue then living. The share for a living child of the Settlor shall be distributed outright to such child. The share for a deceased child of the Settlor who shall leave issue then living shall be distributed per stirpes to such issue, subject only to the continuing trust protection provided below for underage beneficiaries. B. If any share of the Trust Estate is Payable to a minor or to a person who is, in the opinion of the Trustee, disabled by Trustee in a that trust as tk'e Trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall~be applied for his or her benefit~ 2. Any income not so distributed shalI be added to principal; and 3. 'When the minor attains the age of twentyhone (21)' years or whe~ the disabled person becomes, in the opinion of the Trustee, free of disability, the then-remaining princi~ pal shall be paid to him or her~ If the beneficiary dies . before that time, the then-remaining principal shall be paid to his or her'estate. 4. Any funds to be applied under this provision may be applied directly by the Trustee or may be paid to a parent or guardian of the beneficiary, to a custodian under any Uniform Transfers to Minors Act, or to any person or organi- zation taking care of the beneficiary, and the Trustee shall have no further responsibility for any funds so paid. The word "minor" shall mean a person who has not reached the age of twenty-one (21) years. A~TICLE VI Outright Final Distribution if Settlor and Issu~ Decease, i. If at the time of the Settlor's death, or at any later time prior to final distribution hereunder, the Settlor and all of the Set- tlor's issue are deceased and no"other disposition of the proper- ty is directed by this Trust, then and in that event only, the then remaining property of this Trust shall be paid over and distributed free of Trust to The Greater Harrisburg Foundation, without restriction as to use. ARTICLE VII Trustee Powers. In addition to the powers hereinbefore provided andthose given by law, the Trustee, and any additional or successor Trustee, without any order of court and 'in its sole .'discretion, may= A. Hold and retain the property now or hereafter Compris- ing a part of the Trust Estate, for such length of time as in its sole discretion it may deem wise, or sell any part thereof, without liability of any kind by reason of such retention or sale and invest and reinvest, alter, vary and change investments from time to time, in such manner and in such property, real, personal or otherwise, including any common or diversified trust funds maintained by, or stock of, any bank or trust company or any holding company or affiliate thereof, as the Trustee may deem prudent, without being confined to what are known as legal investments under the laws of any state or jurisdiction~ B. Repair, alter, improve or lease, for any period of time (even for more than five (5) years) any property and give options for leases~ C. Make distribution hereunder either in cash or in kind or partly in each, and cause any'share to be composed of property different in kind from any other shares, without regard to the basis of such propertY'; '- D. Purchase investments at a premium; E. Vote in person, or by proxy, all stocks or other " securities held; -6- F. Exercise any rights or warrants to subscribe for stocks or bonds or other allotments received by reason of securities held, or sell them for such prices as it may deem best'; G. Deposit, surrender or exchange stocks or pay any assessments in connection with any reorganization or merger or similar proceedings as it may deem best; H. Exercise any option, right or privilege granted in any insurance policy;·-' I. Sell any real or personal property at public or private sale to any person or entity, or give options therefor for cash or credit, without liability on the part of the purchaser to see to the application of the purchase money; provided, however, that no sale hereunder shall be made at a price less than that which the Trustee acting in good faith shall consider to represent adequate and full consideration; J. Borrow money from any source, including the Trustee, mortgage or pledge any property and purchase assets from the Set- tlor's estate at fair market value and loan money tO any person or entity or to said estate; provided, however, that appropriate interest and'collateral shall be required for such loans; K. After the death of th~ Settlor, to merge any trust created hereunder with any other trust or trusts Created by the Settlor under will or'trUst, if the terms of such trusts are then substantially similarand held for the primary benefit of the same person; L. Compromise claims; -7- M. Register seCurities in the name .of a nominee in such manner that title shall pass by delivery; N. Employ attorneys, investment counsel, accountants and agents in connection with the discharge of its duties,' and determine and pay to them reasonable compensation; 0.. Pool the assets of all trusts created hereunder or any of them for investment purposes, allocating to each trust an undivided interest.in all of'the assets so held; P. Add to the principal of any trust created hereunder any property received from any person by Deed, Will or in any other manner; Q. In the exercise of its discretion with respect to the use of principal for any beneficiary, the Trustee may take into account other property and income available to such beneficiary; in so doing, the Trustee may conclusively rely on written repre- sentations made to it by such beneficiary, and the judgment of the Trustee as to the amount of principal so used and the extent to which other resources are considered shall be conclusive as to al/ parties in interest; R. Exercise all power, authority and discretion given by this Trust Agreement after termination of any trust created herein until the same is fully distributed; S. Accept property or not, in the Trustee,s sole discre- tion, by bequest or lifetime transfer from any person, estate or trust, subject to the payment of, or liability for, state and/or federal gift, estate, transfer, succession, inheritance or other -8- C. Trustee Re~ignatiQn. Any Trustee acting hereunder may resign at any time without court approval, to become effective upon delivery to the Settlor, i~ living, or to each of the' Settlor's then-living children if the Settlor is deceased, of a written instrument signed by the resigning Trustee.. D.. Trustee Succession. AnY corporate successor to'the trust business of PNC Bank shall succeed to the capacity of its predecessor without conveyance or transfer. If PNC Bank, or its corporate successor, shall be unable or unwilling to serve as the Trustee, the successor or substitute Trustee shall be some qualified person or individual, including an attorney, accoun- tant, bank with trust powers, or trust company, to be designated by the court having jurisdiction over the administration of this Trust. E. Trustee Fee~. For its services as Trustee, the Settlor's corporate Trustee shall receive an amount determined by its standard' fee schedule in effect at the time of the perfor- mance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. F. Bon~. The Trustee sha'll serve without bond in any jurisdiction in which called upOn to'act. ~ G. Limitations 'on Trusteeu. No person who at any time is acting as the Trustee hereunder shall have any power or obliga- tion to participate in any discretionary authority which the~ Settlor has given to the Trustee to pay principal or income to -10- such person, or for his or her benefit or in relief of his or her legal obligations. H. ~. Whenever the word the ".Trustee"or any modifying or substituted pronoun therefor is used in this Trust, 'such words and respective pronouns shall include both the singu- lar and the plural, the masculine, feminine and neuter g~nder thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shal! have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein~' ARTICLE IX Simultaneous Death Provision PresUming Beneficiary Pred~ ceases Settlor. If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first, then it shall be conclu- sively presumed for the purposes of this Trust that the benefi- ciary predeceased the Settlor. .. ARTICLE X Governlna ?.~w and Situs. The original situs of this Trust shall be C~mberland County, Penn'Sylvania' and questions pertain- ing to the validity, construction and administration of any trust hereunder shall be'determined in accordance with the laws of the commonwealth, of Pennsylvania, unless the situs of this Trust shall be changed, as described ~ove, in which case the law of .... -11- such new situs may be' applied by designation in 'the instrument changing the situs of the TrUst. ARTICLE X~ Spendthrift Provision. Except as otherwise provided herein, 'all payments of principal an4 income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of the Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. ARTICLE Perpetuities Savinas Clause. Notwithstanding anything herein to the contrary, the trUsts created hereunder shall terminate not later than twenty-one (21) years after the death of the last survivor of the Settlor's issue living on the date of the Settlor's death, when the Trustee shall distribu%e each remaining trust hereunder to the beneficiary or beneficiaries of the current income thereof, and if there is more than one benefi- ciary, in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. ARTICLE XIII Discretion in Trustee to Terminate Smsll Trust and Di~trib ute to Income Beneficiary. If at any time any trust created" hereunder has a fair market value as determined by the Trustee of -12- Twenty-five Thousand '($25,000) or less, the Trustee, in its absolute discretion, if it determines that it is uneconomical to continue such trust, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or to the legal representative of such person(s). If there is more than' one income beneficiary, the Trustee shal! make such distribution to such income beneficiaries in the proportion in which they are beneficiaries, or if no proportion is designated, in equal shares to such beneficiaries. xrv Definition of Children. For the purposes of this Trust Agreement, "children. means the natural born descendants in the first degree of the parent designated; and "issue,, and "descen- dants'' mean the natural born descendants in any degree of the ancestor designated. Provided, however, that if.a person has been adopted~ that person shall be considered a child of such adopting parent and such adopted child and his or h~r issue shall be considered as issue of the adopting parent or parents and of anyone who is by birth or adoption an ancestor of the adopting parent or either of the adoptin~ parents. And further provided, however, no.ad0pted person sba11 benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twentY-one (21) ye;;rs. The terms "child,- "children," "issue,. ,,descendant#.and "descendants- or those" terms preceded by the terms "living,,' or "then living" shall include the natural born descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. IN WITNESS WHEREOF, the Settlor and the Trustee have hereun- to set their hands and seals on the day and year written above~ WITNESS = "Settlor,, WILLIAM L. KELLER HICklARD 'H. KET.T,~.R (SEAL) PNC BANK, N.A. ,.z ' ~e~..~r Vice President "Co-Trustees- NotagM Seal ' 1' Anne M. Kulin. Notary Publ~ I Swissvaie Bom. Allegheny County I ! My CommisSion Exoires April 30. 200 Mem~r, Pennsylvania Associ,"~on of No~arle. --14- COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND : SS. On this, the 8th day of December ,1997~ before me, .the undersigned officer, personally appeared WILLIAM C. KE?.?.~R,. known to me (or satisfactorily proVen) to be the person .whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS wHEREOF, I hereunder set my hand and official seal. Notary P~lic U ~I-"'- NOTARIAL SEAL J.~.KATHRYN C. HOLUNGER Notary Public ~ Cily of Harrisbur~ Dauohin Court COMMONWEALTH OF PENNSYLVANIA : : SS. .the undersigned officer, personally appeared WILLIAM L. KELLER,. known to me (or satisfactorily proven) to be the person' whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public COMMONWEALTH OF PENNSYLVANIA : . ..the unders~ed officer, personal~F]appearedf~ ~~ H. ~~, ~o~ to me (or satisfactorily proven) to be ~e person whose name is s~scr/bed to ~e wi~in [nst~ent, and ac~owledged ~at he exerted ~e s~e for ~e pu~oses ~ere[n contained. IN WI~SS ~OF, I here~der set my hand and official seal. Notary Public Notarial Seal Anne M. Kulin, Notary Public Swissva~e Bom_. Allegheny County My Commission I~xpires April 30, ;~001 Member, Pennsylvm~a COMMONWEALTH OF PENNSYLV~IA = : SS. COUNTY OF CUMBERLAND : On this, the 8th day of December. , 1997.,' before me, .the undersigned officer, personally appeared JAMES H. BEST, who acknowledged himself to be Senior Vice President of PNC' BANK, N.A., a corporation, and that he, as such officer, being auth°- rized to do so, executed the foregoing instrument for the pur- poses therein contained by signing the name of the corporation by himself as Senior Vice President. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 'Notary Public BCm~DDL~& SEE ATTACHED ~CCOUNT 27-27-001-3119206 CASH EQUIVALENTS HONEY HhRKET FUNDS .BLACKROCK HONEY HhRKET SERVICE CLASS FD 008 TOTAL HONEY HARKET FUNDS TOTAL CASH EQUIVALENTS i N U E ['i 1' H I;. N T D E.T A I L OS OF 02/06/98 KELLER. VILLi'AH C CO -TR T/A PAR VALUE FEDERAL CARRYINg /SHARES TAX COST VALUE CUSIP NO, -994023810 12.862,960 12.862,96 645.230 645.23 12,862,96 645,23 12,862,96 645,23 12.862.96 645.23 12,862,96 645.23 12.862,96 645.23 HARKET UNIT PRICE 1.000 1.000 NUNICIP~L BONDS CflNP HILL PO SCtl DIST CALLABLE 3/1/98 05,150X bUS 03/01/2002 " · FAIRUiEN TUP PO AUTH 9UR REV flHBflC HUN! OOVT OTD $.0Z DUE 11/1/06 CALLABLE 5/1/90 LA~R~NCE CNTY PA NEM PUB HBO flUTfl SER 61 03,125Z DUE 11/01/1999 F'iilLADELPitiA PO NE~ HS8 AUTH 3,875X DUE 04/01/2000 TOTAL NUNICIPAL BOND8 CUSIP NO, - 1338978A5 10.000.000 10.000.00 CUSIP NO. - 306005CF4 10.000.000 10.016.17 CUSIP NO, - 519840DU3 5.000.000 5,000,00 CUSIP HO, - 7178290R9 lO.O00.O00 1.00 10,017.80 10.015,00 4,866,40 1,00 24,900.20 100.071 100.129 98,938 99;994 PAGE 001 ESTIHATED YIELD HARKET Z OF ANNUAL AT VALUE NflRKET INCONE NflRKET 12,862.96 1,73 645.23 INCONE 12,862.96 1,73 645,23 INCOHE 12,862.96 1.73 645;23 INCOME 10,007.10 1.34 10,012.90 1,34 4,946,90 ,66 32,98 32,98 32,98 515,00 500,00 156,2~ 387,50 9,999.40 1,34 34,.966~30 4.68 5,11 ~.11 5.14 4,99 .3,87 4,45 ACCOUNT 27'27-001-3119206 ', ~:~.. /.' BONDS CORPORATE BONDS BALTIMORE GAS ELEC CO I~T REF HT8 06o125Z DUE 07/01/2003. * : TOTAL CORPORATE BONDS .TOTAL BONDS · PREFERRED STOCK SF'~INT CORP F'FD 1,500X SER CONU $1.25 TO $1,50 PAR UAI. UE /SHARES. I N V £ S T N E N T D E T h I L AG OF 02/06/98 KELLER, WILLIAM C CO -TR T/A. FEDERAL CARRYING TAX COST UALUE CUSIP NO, - 0591~5C84 10,000,000 10,034,55 10,034,55 35,051.72 CUgZP MOo - 852061308 200.000 271105018 : ' ' PUBLIC SERUICE' ELECFRIC & 068 CO CUSIP NO, - 744567603 PFD 5,05Z' ... TOTAL 271~o5o18 TOTAL PREFERRED STOCK OPEN END MUTUAL FUND8 INCOME-BOND9 ALLIANCE SIIORT TERH MULTi flKT TR INC CL D FD J68 TOTAL INCOHE-BOND8 OPEN END Hu'ruAL FONDS 1.00 100..000 5,397.00 5,397.00 5,398.00 CUSIp NO. - 018774208 1,085.0~0 10,003.70 10,003.70 10,003,70 TOTAL 9,951.10 9,951.10 34,851.30 · 35,000,00 8,359.40 '8,359~40 43,359,40 8,224.30 8,224.30 8,224.30 MARKET UNIT PRICE 100.423 180,000 86,000. 7.570 HflRKET UflLUE 10,042.30 10,042.30 45,008.60 36,000,00 .8,600.00 8,600.00 44,600.00 8,213,45 8,213.45 8,213.45 Z OF HARKET 1,35 1,35 6,03 4,84 5.?9 1.10 1,~0 · 1.10 ESTIMATED ANNUAL · 002' YIELD AT HARKCT ~ 612.50 ~ ~. 612.50 6.0~ 2,171,25 4.82 300.00 505.00. 505,00 805.00 563.12 563.12 563.12 5.87 ' 5,87 6.05 6,S5 AS OF 02/06/98 KELLER~ YILLIflN C CO -TR T~fl PAR UALUE /SHARE8 · ' FEDERAL CARRYZN8 TAX COST CONHON STOCK8 VALUE CONSUNER CYCLICALS RITE AID CORP CUSIP NO. - 767754104 1,000.000 : 9.991,38 TOTAL COHGUNER CYCLICAL8 9,991o38 CONSUHER NONCYCLiCAL8 HC CORMICK S.CO INC NON-VOTING· CUSIp NO, - 579780206 800,000 1,628,00 CUSIP NO. - 713448108 I00o000 3,626.75 cUSIP NO. - 948849104 400,000 8,418,28 PEPSICO INC YEI8 HflRKET8 /NC HEALTH CARE JOHNSON I JOHNSON tOTAL .CONSUNER NONCYCL~CALS MALLINCKRODT INC NEY TOTAL IIEhLTH CARE FINANCIAL ALLIED IRISrl BKS p I. C SPONSORED ADR REPSTG ORD 13,673,03 CUEIp NO. - 478160104 800,000 4,968.05 'CUSIp NO. - ~61232109 700.000 3,768.70 8,736.7~ CUSIP NO. - 0192284~2 2,500.000 1.00 CUSIP NO. - 0640~7102 1,000.000 5.094,80 CUSIP NO. - 693475105 1~000.000 4,362.50 BANK ~EU YORK CO ZNC PNC BANK CORP 29,062.50 29,062.50 22,100.00 3~626,75 14~050.00 ;9,776.75' 53,100.00 26,600.00 79,700.00 144,062.50 57~688.00 58,000.00 HARKET UNIT PRIC[ 31,438 29,625 35.375 34.688 69,750 36,375 66.750 56.938 55.438 MARKET VALUE 31,438,00 31;438,00 23,.700,00 3,537,50 13,875.20 41,112,70 55,B00.00 25,462.50 81;262,50 166,875,00 56;938.00 55~438.00 Z OF I~RKET 4.22 4.22 3,18 ,47 1.86 5;51 7.50 3.42 10~92 22.45 7.66 7.45 EBTIHATED ANNUAL INCONE 430,00 ~430.00 : 512.00 '50.00 384.00 '946.00. 704.00 462~00 1,166.00 3,667,50 1,040.00 1,~60.00 F'ASE 003 . YIELD HflRKET 1.36 1.36 2.16 1.41 2,76 ,2~30 1.26 2.19 2.81 .PAR UALUE * /SIIARES · .DUPONT E Z DE.NEHDUR8 ~ CO REYNOLDS HETflLS CO MEYERItAEU~ER CO CUSIP'NO. , 709140107 529.000 : NAT REgOURCS~BASIC HATERIALG i N U E' 8 T N E: N T D E T h ~' L A8 OF ' 02/0.6/98 KELLER, UILLIAH C CO -TR T/~ FEDERAL CARRYING TAX COST VhL. UE 3,00 9,461'30 CUSIP HO. - 263534109 1,200,000. '13,391.79 CUSIP HO. - 761763101 200,000 3,00 ..:'.~OThL .NAT RESOURCfl/DASiC IMTERIALS- · '... .~ TEcHNoLooY, AMP INc "*" '" INTERNATIONAL BUSZNE88 CORP· · · TOTAL TECHNOLOGy UTILiTiES PHILADELPII~A SUBURBAN CORP ". PAR 60.50 '. TOTAL UTILITIES TELECGHHUNZCATIONS ATIT CORP CUSIP NO, - 962166104 300,4)00 3.00 13,397,79 *'CUSIP NO. - 031897101 100.000 3,708.00 CUSIP. NO. - 459200101 ..' 50,000 4,844,63 8,552.63 CUSIP NO. - 718009608 6,877,00 266;627,50 73*050,00 12,262.59 14,625,00 99p937,59. 3*708.00 4,844063 8,552.63 1,000.0~0 3,404.28 25,672.25 · 3,404.28 25,672.25 CUSIP NO. - 001957109 300.000 7,076.53 17,362.50 NARKET UNIT PRICE 13,000 60.750 64,000 50.938 42.188 98.000 22.438 63.813 HARKET Z OF VALUE NARKET 6,877.00 ,92 286;128.00 38.40 72t900.00 12,800.00 15~281,.40 100,981.40 4,218,90 9,80 1,72 2,05 13.57 4,900,00 ,65 9,11e oo 1 21 22,438.00 3..01.' 22,.438,00 3.01 19~143,90 2.57 ESrZHATED ANNUAL 'INCOHE 004 - YIELD AT HARKET o00 6~267.5o : 1,51'2.00 2GO,O0 480.00 2,272.00 108.00 ,00 2 '2.07 2.18 3.14 2.24 2.55 40.00' 148.00 650,00', 2.89 650.00 2.89 396~00 ,2.06 · · CONNON BTOCKO TELECOHNUNICATZONg , .OTE CORP '. TOTAL TELECOHNUNICflTIONG TOTAL CONHON BTOCK5 COLLECTIVE FUND9 - FIXED PNC PA TAX FREE !NCONE*~UND . TOTAL COLLECTIUE FUND8 - FIXED PRINCXPAL ZNUE~THENTB XNCOHE ]NVEBTHENT8" ?OTAL INVE~TNENT8 .. pAR VALUE /8IIhRE9 J NVEB THENT DE Tfl I L Ag OF 02/06/98 KELLER~ UILLIflH C CO -TR FEDERAL CARRYING HflRKET TAX COOT VALUE UNiT PRICE CUOZp NO. - 362320103 300.000 :: 10p385.94 I7~462o47 84,679,63 CUgip NO, - 9926000~6 240°000 24~072,48 24~872.48 173,513.72 15~225,00 32,587,50 581,916.72 24~863.91 · 24~B63.91 706t078,59 64~,23 .~06~723,B~ 54.063 I03o266 EBTiHATED HARKET ~ DF ANNUAL UALUE NARKE*r ZNCONE 16p218.90 35v362.80 4.75 607~842.20 81.67 24~783.B4 '3.33 24,783,84 3.33 743,3~1.05 100.00 645.23 ~NCONE 743.956.28. 564,00 960.00 12p839,~0 1,380.27 .1,380.27 18,416.69 32,98 1B~449.67 PAGE 00~ · YIELD HARKE~ 3.47 5,56 5.56 ~.~7 '5,11 2,47 f !:"A " ' ;./:',., CCOUNT · ~i' "' T~'~ '.' -'~" PRINCIPAL CASH CASH EOUZU~LENTg HONEY HARKET FUNDS BOND8 . .' * HUNZCZP~L BONDB* CORPORATE DOND~ TOTAL DOND~ **. PRE~ERRED 271105018 TOTAL' PRF=ERREO'OTOCK OPEN END HUTUhL FUHD9 INCO,E-~OH~O Co~.OH STOCKS '" CONSUHERCYCLZCALe CONSUHER NONCYCLICALO HEALTH CARE FINANCIAL ' :NAT RE~OU~CO/~AOIC"HATER~ : ' 'TTECHNOLOOY .... . .. UTILJTIE6 TELECOHHUNZCAT~ON8 TOTAL COHHON OTOCKO COLLECTIVE FUND8 - FIXED PRINCIPAL A86ETO INCOHE CASH ZNCOHE TOTAL ABBETO .. OF 1NVEBTHENTO A8 OF 02/06/98 KELLER~ UILLI~N C CO -TR CARRY;NO HARKET. MALUE ~ MALUE ..~ · 00 .00 · . ..00 ,00 12,862,96 1.82 12e862,96 1,73 24~900,20 3.52 34,966.30 4,70 9,951,10 1,40 10~042,30 1,35 34,851,30 4,93 45,009,60 6,03 35~000,00 4,95 36p000.00 4.84'. Bp359,40 1.18 2~600,00 1,15 43p359,40 6,14 44'600'00 5*99 8~224.30 1,16 29~062,50 4,11 39~776.75 5,63' ' 79,700,00' 11,28. 266;627,50 37,76 99;937,59 14,15 8;552.63 1.21 25~672.25 3.63 32~587,50 4,61 581~916,72 82,41 24~863.91 3,52 .706,078,59.100,00 ,00 645.23 706~723,8~ 8*213.45 1.10 31,438,00 4.22 41,112.70 5,53 81,262,50 10,93 286~128,00 38,49 JOOt9B~,40 13,58 9,118,80' 1.22 22~438.00 3.01 35~362,80 4.75 607~842,20 81.67 24~783,84 3,33 743p311,05 1~0,00 ,00 645,23 743p956,28 EOTIHhTED INCOHE 657.55 1,55B.75 612.50 2,171.25 300.00 505.00 eos.oo 563,12 430,00 946,00 1,166,00 6f267,50 2e272,00 148,00 650,00 960,00 12~B39,50 1;380,27 18,416,69 YIELD AT HARKET 5,11 "'"4,45 6,09 4,B2 .83 5.87 1,80 6,85 1,36 2,30 1.43 2,19. 2.24 1,62 2,89 2.71 2.11 5'.56 2.47 PflGE *O01, ESTATE OF WILLIAM C KELLER DECEASED (DIED Z/ZZ/03) LATE OF THE BOROUGH OF CAHP HILL CUMBERLAND COUNTY PA WILL NO 21-03-0185 INVENTORY PNCBAN( COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : LINDA J LUNDBERG ASSISTANT VICE PRESIDENT OF PNC BANK, NATIONAL ASSOCIATION, ONE OF THE EXECUTORS OF THE ESTATE OF WILLIAM C KELLER DECEASED HAVING BEEN DULY AFFIRMED ACCORDING TO LAW DID DEPOSE AND SAY THAT THE ITEMS APPEARING IN THE FOLLOWING INVENTORY ARE PERSONAL ASSETS WHEREVER SITUATE AND REAL ESTATE IF ANY IN THE COMMONWEALTH OF PENNSYLVANIA OF SAID DECEDENT THAT THE VALUATION PLACED OPPOSITE EACH ITEM OF SAID INVENTORY REPRESENTS ITS FAIR VALUE AS OF THE DATE OF THE DECEDENT~S DEATH AND THAT THE DECEDENT OWNED NO REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA EXCEPT THAT WHICH APPEARS IN A MEMORANDUM AT THE END OF THIS INVENTORY AFFIRMED AND SUBSCRIBED BEFORE ME : - ! - TRSN01 (10/02) COMMONWEALTH OF PENNSYLVANIA : COUNTY O : PN CBA'i WILLIAM L KELLER ONE OF THE EXECUTORS OF THE ESTATE OF WILLIAM C KELLER DECEASED HAVING BEEN DULY AFFIRMED ACCORDING TO LAW DID DEPOSE AND SAY THAT THE ITEMS APPEARING IN THE FOLLOWING INVENTORY ARE PERSONAL ASSETS WHEREVER SITUATE AND REAL ESTATE IF ANY IN THE COMMONWEALTH OF PENNSYLVANIA OF SAID DECEDENT THAT THE VALUATION PLACED OPPOSITE EACH ITEM OF SAID INVENTORY REPRESENTS ITS FAIR VALUE AS OF THE DATE OF THE DECEDENT~S DEATH AND THAT THE DECEDENT OWNED NO REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA EXCEPT THAT WHICH APPEARS IN A MEMORANDUM AT THE END OF THIS INVENTORY AFFIRMED AND SUBSCRIBED BEFORE ME : T HIS~.~DAY OF /~ 20 ~,~ : - 2 - TRSNO1 (10102) ..c ^DVmSO.S PNCBAN<, WILLIAM C KELLER REAL ESTATE 226 NORTH 27TH STREET CAMP HILL CUMBERLAND COUNTY PA COMMON STOCKS 67 SHS HONY GROUP [NC COMMON ~ 21.q751 MISCELLANEOUS (1) LOT OF MISCELLANEOUS CO[NS JEWELRY PERSONAL PROPERTY I989 FORD ESCORT LX HATCHBACK CASH ASPCA SUBSCRIPT[ON REFUND PNC BANK NATIONAL ASSOCIATION CHECKING ACCOUNT #5000999q27 DATE OF DEATH BALANCE 5,569.69 INTEREST TO 02/22/05 .26 MELLON BANK CHECKZNG ACCOUNT #112-105-0181 DATE OF DEATH BALANCE 7,569.2~ INTEREST TO 02/22/05 .~1 PENSION PAYMENT TIME INC SHARED SERVICES SUBSCRIPTION REFUND HOMELAND CENTER REFUND DUE TO OVERPAYMENT OF NURSING CARE HOMELAND RESIDENTS FUND REFUND OF BALANCE IN RESIDENTS FUND CRAIG LAMAR DMD REFUND OF OVERPAYMENT FOR PROFESSIONAL SERVICES AT&T CONSUMER LEASE SERVICES REFUND DUE TO RETURN OF EQUIPMENT TRAVELERS INSURANCE COMPANY REFUND DUE TO CANCELLATION OF HOMEOWNER'S INSURANCE 771912 500,000.00 1,q38.83 q62.90 70.00 5q,586.00 878.25 25.00 3,569.95 7,569.65 512.75 27.11 971.20 15.27 55.00 8.5q 151.00 3' -- TRSN02 (10/02) .NC ^~V,SO.O~ PNCBAN~ WILLIAM C KELLER CONTINUED: CASH HIGHMARK REFUND DUE TO CANCELLATION OF MEDICAL INSURANCE MELLON BANK JOHN P KELLER TRUST CO-TRUSTEES COMPENSATION MELLON BANK HELEN KELLER TRUST CO-TRUSTEES COMPENSATION TOTAL INVENTORY 771912 222.6q 18,498.q7 7,79q.q5 376,q$7.01 4 TRSN02 (I0/02) BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 LINDA J LUNDBERG PNC BANK NA PO BOX 508 CAHP HILL PA 17001 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER C~UNTY ACN REV-gis5 EX AFP [01-~5) 01-19-200q KELLER WILLIAM C OZ-ZZ-ZO0$ 21 05-0185 CUMBERLAND 201 Amoun~ Rem/~ed HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your account, subm/~: ~he upper POr~:ion of *hLs form wi~:h your ~:ax payment:. CUT ALONG THIS LZNE ~ RETAIN LOWER PORTION FOR YOUR FILES ~1 REV-483 EX AFP (01-03) -- NOTICE OF BETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF KELLER WILLIAM C FILE NO.ZZ 05-0185 ACM 201 DATE 01-19-200q ESTATE TAX DETERHZNATZON 1. Credit For Sta~e Death Taxes as Verified Z. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 35~336.~0 7~791.85 Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 ~. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYHENT RECEIPT NUMBER DATE DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 35z336.qO .00 .00 .00 .00 .00 ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. (ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR ZNSTRUCTZONS.) NOTICE: pAYHENT: To fulfill the requirements of Section ZI~O (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91~0). Detach the top portion of this Hotice and submit eith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGZSTER OF NICLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-L$15). Applications are available at the Office of the Register of Hills, any of the ZS Revenue District Offices or from the Department's Z~-hour ansHaring service for fores ordering: OBJECTIONS: ADHXN- XSTRATXVE CORRECTXONS: I-BOO-$6Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-BOO-~7-$OZO (TT only). AnY party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice bY: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-LOZ1, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. PENALTY: INTEREST: OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravia~ Unit, Dept. ZB060I, Harrisburg, PA 171Z8-0601, Phone (717) 787-650S. See page 5 of the booklet .'Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-5-9L, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (183 months from the date of death. Taxes ~hich became delinquent before January 1, 19BZ bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016~. AL1 taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 ara: Interest Daily Interest emily Interest Daily Yea.__~ Rate Factor Yaa__.r Rata . Factor Yea.._.r Rate .. Factor 198Z ZOZ .O00S~B 1987 9X .OOOZfi7 1999 7X .00019Z 1983 16Z .OOO~3B 1988-1991 llZ .000301 2000 8Z .OOOZ19 LeB~ llZ .000301 1992 9X .000247 ZOO1 9X .O00Z~7 1965 13Z .000356 1993-199~ 72 .O0019Z ZOOZ 6Z .00016~ 1986 IOZ .OOOZ7~ 1995-1998 92 .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on 'the Notice, additional interest must be calculated. PURPOSE OF NOTICE= PAYMENT: To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of NiLZs printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS) AGENT. REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: A refund of a tax credit may be requested by completing an #Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the 13 Revenue District Offices or from the Department's Zq-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the assessment of tax as sho~n on this notice may object ~ithin sixty (60) days of receipt of this Notice by: --~rittan protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-1021, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravia~ Unit, Dept. 2BO60L, Harrisburg, PA 17118-0601, Phone (717) 787-6505. See page S of the booklet "Instructions far Inheritance Tax Return for a Resident Decedent" (REV-1SOZ) for an explanation of administratively correctable errors. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (lB) months from the date of death. Taxes which became delinquent before January L, 1981 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. A11 taxes ~hich became delinquent on or after January 1, 1981 ~111 bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for L981 through Z003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.~r Rate Factor Yea~ Rate Factor 1982 LOX .000548 1987 91 .O00Zq7 1999 71 .000191 1983 16Z .00043B 1988-1991 11Z .000301 ZOO0 81 .000219 1984 11Z .000301 1991 91 .O00Zq7 2001 9Z .000147 1985 132 .000356 1993-1994 71 .OOOlgZ ZOOZ 62 .000164 1986 102 .000274 1995-1998 92 .000147 2003 5X .000137 --Interest is calculated as follaas: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If paylent is lade after the interest computation data sho~n on 'the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES /NHERTTANCE TAX DZVZSZON DEPT. 280601 HARRZSBURG, PA 17128-0601 LINDA J LUNDBERG PNC BANK NA PO BOX 308 CAMP HILL COHNONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLO#ANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX DATE Ol-19-ZOOq ESTATE OF KELLER DATE OF DEATH 02-22-2003 FZLE NUMBER 21 03-0185 COUNTY CUMBERLAND ACN 101 REV-164? EX AFP (Ol-0S) WILLIAM C Amount Remi'l:'l'edl PA 1700! HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA I70I$ CUT ALONG THZS LZNE ~ · RETAZN LOWER PORTZON FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOH~-~ ................. DZSALLOHANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF KELLER H~LLIAN C FZLE NO. 21 03-0185 ACN 101 DATE 01-19-200~ TAX RETURN HAS: (X) ACCEPTED AS FZLED ( ) CHANGED RES~VATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERS; APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) B. Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Tote/ Deductions 300/000.00 I rq38.83 · OiO .00 67~418.2~ .OD 521/732.23 (8) 6q,257.~6 3,300.6Z (11) 12. 13. 1~. NOTE: ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rate 17. Amount of Line 1fi. at Sibling rate 16. Amount of Line 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDZTS: PAYMENT J RECEZPT DATE NUMBER 0S-21-2003 CD002595 11-20-2003 CD003253 NOTE: To insure proper credit to your account, submit thm upper port/on of this form with your tax payment. 890,589.20 &7.55B.§8 823,031.12 (1.6) .00 X 00 : .00 (16) 823,031.12 X 0q5= 37,036.q0 (17) .00 x 12 = .00 (lB) .00 X 15 = .00 (19)= 37,036.q0 AMOUNT pATD 32,300.00 3,036.40 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 1,700.00 .00 37,036 .qO .00 .00 .00 ( 'rF TOTAL DUE 'rS LESS THAN $Z, NO PAYMENT ZS REIIU'rRED. IF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SXDE OF TH'rS FORM FOR XNSTRUCTZONS."?*-*<**( DISCOUNT (+) ZNTEREST/PEN PAZD (-) ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. Net Value of Tax Return (12) Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (15) . O0 Nat Value of Estate Subject to Tax (lq) 823,031.12 Zf an assessment was issued previously, lines lq, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. RESERVATION: Estates of decedents dying on or before December II, 198Z -- if any future interest in the estate is transferred in possession or anjoyment to Class B (collateral) beneficiaries of tha decedent after the expiration of any estate for life or for years, tho CommenHealth hereby axpresslY reserves the right to appraisa and assess transfer Inheritance Taxes at the la~ful Class B (collateral) rate on any such future interast. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 9140}. PAYHENT: Detach the top portion of this Notice and submit ~ith your payment to tha Register of Hills printed on the reverse side. --Hake check or money order payable to: RESISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, ~hich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the special 24-hour ansHaring service for forms ordering= 1-800-56Z-2050~ services for taxpayers Hith special hearing and ! or speaking needs: 1-BOO-~47-50ZO (TT only). OBJECTIONS: Any party in interest not satisfied Hith the appraisement, allowance, or disalloHance of deductions, or assessment of tax (including discount or interest) as shoHn on this Notice must object Hithin sixty (60) days of receipt of this Notice by: --Hritten protest to the PA Department of Revenue, Board of Appeals, Depto ZBIOZ1, Harrisburg, PA 171ZB-lOZl, OR --election to have the mattar determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIH- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessaent should be addressed in Hriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment RevieH Unitj Dept. ZB0601, Harrisburg, PA 171Z8-060! Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid Hithin three ($) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allo~sd. PENALTY: Tha 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day altar the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you Hould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning Hith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ~hich became dalinquent before January l, 19BI bear interest at the rate of six (BI) percent per annum calculated at a daily rate of .00016~. All taxes Hhich became dalinquant on and after January 1, 198Z Hill bear interest at a rata Hhich Hill vary from calendar year to calendar year Hith that rate announced by the PA Department of Revenue. The applicable intarest rates for 19BI through ZOO5 ars: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea__r Rate Factor Year Rate Factor 198Z ZOZ .0005~8 1987 9Z .0002q7 1999 7Z .O0019Z 1985 16Z .000458 1988-1991 11X .000301 2000 82 .000219 1984 XiX .000301 199Z 9Z .000Z47 ZOO1 9Z .O00Z~7 1985 13Z .000356 1993-1994 7Z .OOO19Z ZOOZ 6X .000164 19B6 lOZ .O0027~ 1995-1996 9Z .000247 ZOO3 5X .000137 --Interest is calculated as folloHs: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes dalinquent Hill reflect an interest calculation to fifteen [15) days beyond the date of the assessment. If payment is made altar the interest computation date shoan on the Notice, additional interest must be calculated. 1N RE: ESTATE OF WILLIAM C. KELLER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DWISION : NO. 2003-00185 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT, made this \q.x-~ day of .~'~x3--'x,x ,2004, WITNESSETH: THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: 1. William C. Keller (the "Decedent") died testate on February 22, 2003, and PNC Bank, N.A., William L. Keller, and Richard H. Keller duly qualified as Executors (the "Executors") of the Decedent's probate estate (the "Estate"). 2. The Decedent was survived by five adult children, namely Richard H. Keller, Christian E. Keller, William L. Keller, Mary Keller, and Elizabeth F. Keller (hereinafter, the "Beneficiaries"). The Decedent did not have any predeceased children. 3. Item FOURTH of the Decedent's Last Will and Testament, da~ Becer~er (the "Will") provides as follows: FOURTH: I g~ve all the rest, residue and remainder ofmy.~ate, re~l, personal and mixed, to my Co-Trustees under my Revocable Trust;dated December ~ , 1997, or if that cannot be effective for whatever rea~)n, to,my issue, per stirpes. In default of issue, I give my entire estate to Th~eate~(2 Harrisburg Foundation without restriction as to use. 4. The shares of the Beneficiaries in the Revocable Trust dated December 1997 (the "Trust") are identical to their shares as contingent beneficiaries under Item FOURTH of the Will. The Executors are also the sole Trustees of the Trust. 5. The Beneficiaries desire the Executors to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania -1- CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, CHRISTIAN E. KELLER, a Beneficiary of the Estate of William C. Keller, deceased, hereby consents to the Estate Settlement Agreement, a copy of which has been provided to him. The undersigned also acknowledges receipt of the distribution more particularly described in the Schedule of Proposed Distribution. COMMONWEALTH OF MASSACHUSETTS : : SS. COUNTY OF NO"-~(~ 114 : On this, the day of I,4 ,2004, before me, the undersigned officer, personally ap-'~-ared CHRISTIAN E. KELLER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrtunent, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary PulSlic -5- CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, MARY KELLER, a Beneficiary of the Estate of William C. Keller, deceased, hereby consents to the Estate Settlement Agreement, a copy of which has been provided to her. The undersigned also acknowledges receipt of the distribution more particularly described in the Schedule of Proposed Distribution. COMMONWEALTH OF MASSACHUSETTS : SS. COUNTYOF J,.J&m ~k~ ~ Onthis, the ](~}'dayof ~..xlC/. ,2004, beforeme, the undersigned officer, personally a~p~-d MARY KELLER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand agd. official seal. -6- CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, ELIZABETH KELLER, a beneficiary of the Estate of William C. Keller, deceased, hereby consents to the Estate Settlement Agreement, a copy of which has been provided to her. The undersigned also acknowledges receipt of the disn4bution more particularly described in the Schedule of Proposed Distribution. ELIZABETH KELLER COMMONWEALTH OF MASSACHUSETTS · :SS. COUNTY OF : Onthis, the 2-2.'t0dayof ..3u].~;,k..~ ,2004, beforeme, the undersigned officer, personally appeared, ELIZABET~ KELLER, known to me (or satisfactOrily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. -7- CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, WILLIAM L. KELLER, a Beneficiary of the Estate of William C. Keller, deceased, hereby consents to the Estate Settlement Agreement, a copy of which has been provided to him. The undersigned also acknowledges receipt of the distribution more particularly described in the Schedule of Proposed Distribution. WILLIAM L. KELLER'~- COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF ~.u~' ~ : On this, the ~O~ day of · } ~ ,2004, before me, the undersigned officer, personally appeared WILLIAM L. KELLER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. -8- PNCBATxK ' COURT OF COHHON PLEAS OF CUHBERLAND COUNTY PA ORPHANS~ COURT DIVISION ESTATE OF WILLIAH C KELLER DECEASED LATE OF THE BOROUGH OF CAMP HILL FIRST AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION WILLIAM L KELLER AND RICHARD H KELLER EXECUTORS DATE OF DEATH FEBRUARY 22 2003 WILL NO. LETTERS GRANTED MARCH 3 2003 FIRST COMPLETE ADVERTISEMENT OF GRANT OF LETTERS MARCH 28 2003 ACCOUNTING MARCH S 2003 TO JUNE Z5 ZOOq Z1-05-0185 PURPOSE OF ACCOUNT: THE EXECUTORS OFFER THIS ACCOUNT TO ACQUAINT INTERESTED PARTIES WITH THE TRANSACTIONS THAT HAVE OCCURRED DURING THEIR ADMINISTRATION OF THE ESTATE. IT IS IMPORTANT THAT THE ACCOUNT BE CAREFULLY EXAMINED. REQUESTS FOR ADDITIONAL INFORMATION OR QUESTIONS OR OBJECTIONS CAN BE DISCUSSED WITH: ~Nc B~NK NATIONAL ASSOCIATION ~/0 LINDA J LUNDBERG ASSISTANT VICE PRESIDENT P.O. BOX 308 CAMP HILL, PA TELEPHONE (717) 730-2265 BRIDGET M WHITLEY ESQUIRE KEEFER WOOD ALLEN & RAHAL LLP 210 WALNUT STREET P.O. BOX 11965 HARRISBURG PA I7108-1963 TELEPHONE (717) 255-8027 - 1 - EXHIBIT A PROPOSED SCHEDULE OF DISTRIBUTION WILLIAM C. KELLER ESTATE Balance Remaining per First and Final Account The Executors' proposes to distribute the balance in accordance to decedent's Last Will and Testament in the following manner: In Satisfaction of Item Third: To: William L. Keller One-fifth residue - Cash To: Richard H. Keller One-fifth residue - Cash To: Mary Keller One-fifth residue - Cash To: Elizabeth F. Keller One-fifth residue - Cash To: Christian E. Keller One-fifth residue - Cash Total $ 53.678.17 $10,735.64 $10,735.64 $10,735.63 $10,735.63 $10,735.63 $53.678.17 EXHIBIT B PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.1~ FORM YEARLY UNTIL COMPLETION - STATUS REPORT UNDER RuLE'6.12 Name of D6cedent: wr~x~ c. KELLI~R Date of Death: ra'oruaxy 22, 200'] Estate No.: 21.03-0185 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes xx No Date: If the answer is No, state when the personal representative reasonably believes that the admifiistration will be complete: (date) If the answer to No. 1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No xx B. The separate Orphans' Court No. (if any) for the personal representati~,e's account is: (Not Applicable in Dauphin County) C. Did the personal representative state an account informally to the parties in interest? Yes xx No D. Copies of receipts~ releases, joinders and approvals of formal or informal .~. accounts may be filed with the Clerk of the Orphans' Court and may be attached PNC BANK, N.A., Signat~t. Vice Pres. &"'~'rust Officer Linda J. Lundberg Name (Please type or print) PO Box 30B {:asp Rill PA 17001-0308 Address (MAH:rmt/AM3) 717-730-2265 Telephone No. Capacity: xx Personal Representative Counsel for Persona/Representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX D/VTSZON DEPT. Z80601 HARRXSBURG, PA 17128-0601 LINDA J LUNDBERG PNC BANK NA PO BOX $08 CAHP HILL PA 17001 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE 07-05-2004 ESTATE OF KELLER DATE OF DEATH 0Z-22-2003 FILE NUMBER 21 03-0185 COUNTY CUMBERLAND ACN 202 I Amoun~ Rmmittmd REV-75& EX AFP (01-02) WILLIAM C HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG TH'rS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV-736 EX AFP (01-02) ~x NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ## ESTATE OF KELLER WILLIAM C FILE N0.21 03-0185 ACN 202 DATE 07-05-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Ver/fied 15,583.70 Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) Total Inheritance Tax Assessed Pennsylvania Estate Tax Due 35,336.40 .00 35;336.40 .00 Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due .00 .00 TAX CREDITS PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) PURPOSE OF NOT[CE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on tho reverse side. -- Hake check or money order payable to: REGISTER OF NILES, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of the E3 Revenue District Offices or from the Department's Afl-hour answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-~7-30Z0 (TT only). Any party in interest not satisfied with the assessment of tax as shown on this notice may object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171lB-lOll, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Duraau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-iS01) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the toter of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~. All taxes ahich became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2:00~, are: Interest Daily Interest Daily Year Rate Factor Yaa~ Rate Factor 198Z ZOZ .0005¢8 1988-1991 llZ .000301 1983 16Z .000~38 1992 92 .00020,.7 198~ llZ .000301 1993-199~ 72 .000192 1985 13Z .000356 1995-1998 9X . O00Z~7 1986 IOZ .000 Z7~. 1999 7Z .000192 1987 92 .000 Z~,7 2000 82 .000Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID Interest Daily Yea~ Rate Factor ZOOX 9Z .O00Z~7 ZOOZ 6Z .00016~ 2003 5Z .000137 ZOOfi ~Z .000110 X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.