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HomeMy WebLinkAbout03-0205PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as GUY L. SHULTZ Deceases Social Security No. 186-30-.6674 No. 21-03-205 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respecffu!ly represents that: Your petitioner(s) is(are~ l 8 years of age or older and the Executrix named in the last will of the above decedent, dated November 2, 2000, and codicil(s) dated [none]. Decedent was domiciled at death ia Cumberland County, Pennsylvania, with his last family or principal residence at 3 Persimmon Drive, Boiling Springs, South Middleton Township, Pennsylvania. Decedent, then 85 years of age, died February 23, 2003, at 3 Persimmon Drive, Boiling Springs, South Middleton Township, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ unestimated $ $ unestimated WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. Verna H. Shultz 3 Persimmon Drive Boiling Springs, PA 17007 (717) 258-3312 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner w~li well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 5th day of I~REH , ~. Vema H. Shultz No. 21-03-205 Estate of Guy L. Shultz, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, IqARCH 6 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated November 2, 2000 described therein be admitted to probate and filed of record as the last will of Guy L. Shultz and Letters Testamentary are hereby granted to Vema H. Shultz. Will Book # Page FEES Probate, Letters, Etc. $ 865.00 ~__opr~ ~c$.. ~tific ate s ( ) $ Renunciation $ ~- ~' ~''' JCP $ 10. O0 TOTAL $ 914.00 Filed YiARCH 6, 2003 Ivo V.Otto III, Esquire (27763) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 F AFILES~DATAFILE\ESTATES\5540-8 Petition ttr his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be. forwarded to the State Vital Records Of'rice for permanent .filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9041545 No. ~ [):itc NAME OF DECEDENT [F',r~ MiDdle. ka~aj ,. Guy L. Shultz AGE (kas~ 8,~y) I UNO~FI 1 YEAR 85 ~. ~ ~rl~d Veter~ari~er ~ 3 Person Dri~ ,,. ~iling Springs, PA 17007 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH I'. I" 186 -- 30 --6674 ,. 2/23/2003 I ~ I,. I?. PA ]k. ~ "~ ~ "~ ~ ~) ~  C~. ~. ~ OF DEATH [F~:~ NAME (11 ~ ~U'ml~. ~ ~r~ a~ ~) ~ ~gi~ ~ HIS~N~ ORIGrN? ~E -~ ~en, ~ ~e. e~c. · ' i~ II. ~tO. '"~ ,. Married ,,. Verna Hoffman ,T~.~ ~~ South Middleton ,,. Harry A. Shult Z MOT"ER'$ NAME{F,~. ~, Lizzie B. Myers ~, Verna H. Shultz ~. 3 Pers~lnon Dr~ve; ~i~g Sprigs, PA 17007 ~'~ ~ ~l,,,.2/2~2003 ~,.~st Harris~rg ~Cr~ 1,. Harrisb~g, PA 17109 ~~~/~~~ I,~.FD 012633 L 1~9 Brothers F~eral H~, ~rlisle, PA 17013 1,,. ,. I,,. ,. . DOb. F \FILES\DA TAFI LE\W ILLS~5540-h,wil12 rev LAST WILL AND TESTAMENT I, GUY L. SHULTZ, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable at~er my decease and as part of the administration of my estate. ITEM TWO If my spouse, VERNA H. SHULTZ, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said spouse, VERNA H. SHULTZ, absolutely. If my said spouse, VERNA H. SHULTZ, does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, unto my Trustee to be held or distributed by such Trustee under ITEM FOUR, C, hereof. ITEM THR~E In the event my said spouse, VERNA H. SHULTZ, shall disclaim all or any portion of any devise or bequest made to my spouse under the foregoing ITEM TWO, then the amount otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust established under ITEM FOUR hereof, my said spouse, VERNA H. SHULTZ, shall not be deemed to have predeceased me by virtue of my spouse's exercise of the right to disclaim set forth herein. ITEM FOUR RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received und'er ITEMS TWO and THREE hereof, if any, for the following purposes: A. My Trustee shall pay the net income, at least quarter-annually, to my spouse, VERNA H. SHULTZ, for life. In addition, my Trustee in my Trustee's sole discretion, may invade the principal of the Trust for the proper and adequate support of my said spouse, VERNA H. SHULTZ. Page 1 of 8 Pages G.L.S. B. My Trustee shall further pay to my spouse, VERNA H. SHULTZ, annually, such sum from the principal of the Trust as my spouse may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. C. Upon the death of my spouse, VERNA H. SHULTZ, my Trustee shall divide the trust estate into as many shares as I have daughters then living, including either of my daughters who have predeceased the last to die of my spouse and me but who leaves issue surviving. The share of any daughter who has predeceased the last to die of my spouse and me but who leaves issue surviving shall be further divided into separate trusts, per stirpes, for each of such issue. The Trustee shall hold each of such shares for the following purposes: 1. With respect to any such share held for the benefit of either of my daughters, the Trustee shall pay the net income of such share to or for the benefit of such daughter in at least quarterly installments. Further, the Trustee shall be at liberty to invade the principal of such share to provide for the health, education, maintenance and support of such daughter, keeping in mind the other resources available to such beneficiary for such purposes. Upon the death of such daughter, the Trustee shall divide such share into as many shares as such daughter has issue then living, per stirpes. The Trustee shall hold each such share as set forth in paragraph C, 2, of this ITEM FOUR. If such daughter shall die without issue, such share shall be added to the other shares created under paragraph C of this ITEM FOUR for the benefit of my other daughter or her issue, per stirpes. 2. With respect to any such share held hereunder for the benefit of any of my grandchildren or more remote issue, until the 'beneficiary of such share shall attain the age of thirty (30) years, Trustee shall pay so much of the principal and income of the trust as is necessary, in Trustee's sole discretion; for the health, education, maintenance and support of the beneficiary thereof, keeping in mind the other resources available to such beneficiary for such purposes. Upon such beneficiary's attaining the age of thirty (30) years, the Trustee shall pay the net income of such share to or for the benefit of such beneficiary in at least quarterly installments. Further, the Trustee shall be at liberty to invade the principal of such Page 2 of 8 Pages share to provide for the health, education, maintenance and support of such beneficiary, keeping in mind any other resources available to such beneficiary for such purposes. Upon such beneficiary's attaining the age of forty (40) years, all accumulated income, if any, and principal of such share shall be distributed outfight to such beneficiary. ITEM FIVE POWERS OF EXECUTRIX AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix and Trustee and her successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution. A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, Page 3 of 8 Pages or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in its absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of the fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following Page 4 of 8 Pages ways as he, she or they may deem best: Directly to such beneficiary; To a legally appointed guardian of such beneficiary for the benefit of such (2) beneficiary; (3) beneficiary; (4) To a person having custody of such beneficiary for the benefit of such By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my Executrix and Trustee or her successors consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of 'any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM SEV.EN APPOINTMENT OF EXECUTRIX AND TRUSTEE I nominate, constitute and appoint my spouse, VERNA H. SHULTZ, as Executrix of my estate. In the event that my said spouse, VERNA H. SHULTZ, shall predecease me or fail to act as Executrix, then I appoint my daughter, NANCY MILLER, as Executrix of my estate. In the event Page 5 of 8 Pages ~G'L'S'~+ that both my spouse, VERNA H. SHULTZ, and my daughter, NANCY MILLER, shall predecease me or fail to act as Executrix, then I appoint my daughter, JUDY HUNT, as Executrix of my estate. I hereby appoint my spouse, VERNA H. SHULTZ, as Trustee of any trust created hereunder. In the event that my spouse shall fail or be unwilling to continue to act as Trustee, then I appoint MANUFACTURERS AND TRADERS TRUST COMPANY as Trustee of any trust created hereunder. A majority of all income beneficiaries of the trust or trusts created under this Will may from time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to any one or more of the beneficiaries hereunder within the meaning of Internal Revenue Code §672(c) or successor provisions. When the removed corporate trustee has received written notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part of such removal and substitution. The removed corporate trustee shall not be relieved of liability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries and successor corporate trustee have otherwise accepted an account stated in lieu of a formal accounting. As used in this paragraph, the term "reasonable cause" includes, but is not limited to: (1) poor investment performance, (2) the removal of all current income beneficiaries from the state in which the corporate trustee is licensed to conduct business as a corporate trustee, (3) inattention to the reasonable needs of the beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high tumover of account officers assigned to any trust under this Will. Page 6 of 8 Pages ITEM EIGHT WAIVER OF BOND I direct that my Executrix and Trustee and her successors shall not be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~ day of ~ , 2000. d~fL. Shultz d~' (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as wimesses thereto, in the presence of the said Testator and of each other. Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) · SS. COUNTY OF CUMBERLAND ) We, Guy L. Shultz, Ivo V. Otto III, and Flarcia Y. Compton , the Testator and the witnesses, respectively, whose names are signed to the 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 the Testator has signed willingly, and that the Testator 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 a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Witfaess ' Subscribed, sworn to and acknowledged before me by Guy L. Shultz, the Testator, and subscribed and sworn to before me by Ivo V. Otto III and lVlarcia Y. Comp. eon , the witnesses, this o~n)'day of ~ ,.2000.. No'o~ Public NOTARIAL SEAL CORRINE L. MYERS, Not~ Public Carlisle Boro, CumberlandCounly _My.C,~om,_..mis?__.n E~pi,res May 27, 2003 Page 8 of 8 Pages LAST WILL AND TESTAMENT OF GuY L. SHULTZ MARTSON DEARDORFF WILLIAMS Tg OTTO ATTO~NEYS & COUNS~t. LO~S aT Law TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 F:\FILES\DATAFILE\ESTATES\5540-8.notice.cert Name of Decedent: Date of Death: File No. To the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Guy L. Shultz February 23, 2003 21-03-0205 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about February 5, 2003. Mrs. Vema H. Shultz 3 Persimmon Drive Boiling Springs, PA 17007 Ms. Nancy S. Miller 564 Hillcrest Drive Carlisle, PA 17013 Ms. Judy S. Hunt 15 Cedar Hill Drive Asheville, NC 28803 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: April 24, 2003 Signature Name MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative F:\FILES\DATAFILE\ESTATES\5540-8. notice.cert.2 AMENDED CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: File No. To the Register: Guy L. Shultz Febmary23,2003 21-03-0205 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about April 24, 2003. Mrs. Vema H. Shultz 3 Persimmon Drive Boiling Springs, PA 17007 Ms. Nancy S. Miller 564 Hillcrest Drive Carlisle, PA 17013 Ms. Judy S. Hunt 15 Cedar Hill Drive Asheville, NC 28803 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: April24,2003 Signature Name Ivo V. Otto m, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative 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 003267 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 186-30-6674 FILE NUMBER: 2103-0205 DECEDENT NAME: SHULTZ GUY L DATE OF PAYMENT: 11/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $36,195.17 REMARKS: TOTAL AMOUNT PAID: $36,195.17 SEAL CHECK# 104 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS F:\FILES\DATAFILE\ESTATES\5540-8.disclaimcr ESTATE OF GUY L. SHULTZ, DECEASED NO. 21-03-0205 DISCLAIMER I, VERNA H. SHULTZ, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby disclaim and renounce any interest to which I may be entitled under Item Two of the Last Will and Testament of Guy L. Shultz and under applicable law to the following assets: Assets registered in name of Guy L. Shultz: 50 sh, common, At Home Corporation 100 sh, common, AOL Time Warner 200 sh, common, Bell Atlantic (now Verizon) 200 sh, common, Cable and Wireless PLC Accrued Div. on Cable and Wireless 50 sh, common, Cisco Systems 99 sh, common, Dominion Resources, Inc. 200 sh, common, DTE Energy 1000 sh, common, D& P Selected Income Inc 546 sh, common, Energy East Corporation 301 sh, common, Exelon Corp. (form Phila Elec) Accrued Div. on Exelon 400 sh, common, Hershey Foods Corporation 400 sh, common, Linear Technology Corporation 266 sh, common, M&T Bank Corporation 6 sh, common, WorldCom, Inc.-MCI Group 50 sh, common, Worldcom, Inc. GA New NQB 100 sh, common, WorldCom, Inc. 200 sh, common, McDonald's Corporation 100 sh, common, Oracle Corporation 16316 sh, common, Altria Inc. (formerly Philip Morris Companies Inc.) 100 sh, common, UST Inc. Total: One-half interest in assets registered in names Shultz, as tenants in common: 4300 ah, common, General Electric Company 200 sh, common, The B.F. Goodrich Company 2670 sh, common, M&T Bank Corporation 875 sh, common, Student Loan Marketing Assn 4000 sh, common, UST Inc. 335 sh, common, NAIC Growth Fd., Inc. Total one-half interest: Cash Date of Death Value 045919107 00184A105 077853109 126830207 17275R102 25746U109 250847100 264324104 29266M109 30161N101 0.0045 0.00 10.4825 1,048.25 35.4050 7,081.00 3.0525 610.50 15.15 14.48425 724.21 55.8250 5,526.68 42.1300 8,426.00 9.9075 9,907.50 19.6275 10,716.62 50.2675 15,130.52 427866108 535678106 138.46 64.9200 25,968.00 30.0825 12,033.00 55261F104 78.5675 20,898.95 98157D304 0.1715 1.03 55268B106 0.1390 6.95 98155K102 0.139 13.90 580135101 13.4200 2,684.00 68389X105 12.1425 1,214.25 718154107 37.4075 610,340.77 902911106 28.3175 2,831.75 of Guy L. Shultz and Vema H. 369604103 23.6905 101,869.15 382388106 16.3075 3,261.50 55261F104 78.5675 209,755.22 863871505 107.3950 93,970.63 902911106 28.3175 113,270.00 628921108 9.3200 3,122.20 [525248.70] 735,317.49 262,624.37 19.83 Total Disclaimed Assets: 997,961.69 IN WITNESS WHEREOF, intending to be legally bound hereby and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal this (¢/~Z- day of November, 2003. Verna H. Shultz ~ tS~ COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) On this, the ~/sF day of November, 2003, before me, a notary public, personally appeared Verna H. Shultz, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. Notary Public NOTARIAL SEAL CORRINE L. MYERS, NOTARY PUBLIC I CARLISLE BORO, COUNTY OF CUMBERLAND ! MY COMMISSION EXPIRES MAY 27, 2007 ii OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT r FILE NUMBER 21 03 0205 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER SHULTZ, Guy L. 186-30-6674 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 02/23/2003 09/21/1917 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE iNITIAL) SOCIAL SECURITY NUMBER SHULTZ, Verna H. 174- 05 - 0525 [] 1. Original Return [] 2. Supplemental Retum [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Wilt) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ] 3. Remainder Retum (date of death pdor to 12-13-82) [] 5. Federal Estate Tax Return Required I 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) ,~AME Ivo V. Otto III, Esquire :IRM NAME (If applicable) Martson Deardorff Williams & Otto 'ELEPHONENUMBER 717/243-3341 COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. 13. 14. 330,500.00 1,220,715.81 None None 414.36 None 2,220.48 7,040.43 292.30 Net Value of Estate (Line 8 minus Line 11) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFFiCIAl_ USE ONLY (8) 1,553,850.65 7,332.73 1,546,517.92 1,546,517.92 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 7 4 2,1 8 0.7 6 or transfers under Sec. 9116(a)(1.2) x .00 (15) 0.00 36,195.17 16.Amount of Line 14 taxable at lineal rate 804,337.16 x .045 (16) 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .1 5 (18) 19. Tax Due (19) 36,195.17 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Addres STREET ADDRESS 3 Persimmon Drive CITY Boiling Springs STATE PA Z~P 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 36,195.17 0.00 0.00 36,195.17 36,195.17 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [] [] b. retain the dght to designate who shall use the property transferred or its income; .................................... [] c. retain a reversionary interest; or .................................................................................................................. d. receive the premise 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 decadent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. preparer other than the personal representative is based on all infocm, ation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Verna H. Shultz . t9 '~'/~ ~//. dJ'~ 1 Alliance Drive, Apt. 202 Carlisle, PA 17013 SIGNATURE OF PERSON RESP01'~SI~LE FOI~ILING RETORN ..,P~ADDRESS DATE DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Ten East High Street /!/02//03 Carlisle, PA 17013 For dates of death on or after July 1, 1994 and before January 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. {}9116 (a) (1.1) (i)]. 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 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child 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 transfers 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. SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03 - 0205 All real prope .r~y owned solely or as a tenant in common must be reported at fair market value. Fair market va ue s def ned as the price at which propert~ would be exchanged between a willing buyer and a willing seller, neither being compe ed 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 VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 115,000.00 2 One-half interest in property containing 67acres and being improved with a one-story cottage situate in West Pennsboro Township, Cumberland County, PA, Parcel No. 46-08-0581-012; being described in Deed dated November 14, 1983 and recorded in Cumberland County, PA, Deed Book "L", Volume 30, Page 690, and being conveyed to Guy L. Shultz and Verna H. Shultz, husband and wife, as tenants in common. Value per appraisal attached. One-half interest in property containmg119.33 acres and being improved with a farm house, barn and other outbuildings situate in West Pennsboro Township, Cumberland County, PA, Parcel No. 46-07-0475-002A; being described in Deed dated November 14, 1983 and recorded in Cumberland County, PA, Deed Book "L", Volume 30, Page 678, and being conveyed to Guy L. Shultz and Vema H. Shultz, husband and wife, as tenants in common. Value per appraisal attached. One-half interest in unimproved property containing .29 acres situate in Borough of Carlisle, Cumberland County, PA, Parcel No. 04-23-0600-015; being described in Deed dated November 14, 1983 and recorded in Cumberland County, PA, Deed Book "L", Volume 30, Page 684, and being conveyed to Guy L. Shultz and Verna H. Shultz, husband and wife, as tenants in common. Value per appraisal attached. 189,000.00 26,500.00 TOTAL (Also enter on Line 1, Recapitulation) 330,500.00 SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03 - 0205 All propertyjointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE O; NUMBER DESCRIPTION UNIT VALUE DEATH 1 One-half(I/2) interest in stocks registered to Guy L. Shlutz and Vema H. Shultz as 485,344.86 tenants in common. See attached valuation report (File I.D. 5540-8.common). 2 Stocks listed in the name of Guy L. Shultz. See attached valuation report (File I.D. 735,317.49 5540.8.gls) 3 One-half (1/2) interest in 891 Contingent Value Obligations, Progress Energy, Inc. .12 53.46 TOTAL (Also enter on line 2, Recapitulation) 1,220,715.81 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03 - 0205 Include the j~roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH United Church of Christ Homes, retired Time, Inc., refund of People subscription 362.41 51.95 TOTAL (Also enter on Line 5, Recapitulation) 414.36 COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DI::CEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF SHULTZ, Guy L. FILE NUMBER 21 -03- 0205 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 ' 'es. ITEM DESCRIPTION OF PROPERTY N UMBER Include the name of the transferee, their relationship to decedent and the date of transfer. DATE OF DEATH % OF Attach a copy of the deed for real estate, VALUE OF ASSET DECD'S 0FEXCLUSIONAPPLICABLE) TAXABLE VALUE INTEREST 1 M&T Bank IRA account # 35004200222525, opened 2,220.48 100% 2,220.48 04/1999; beneficiary: Vema H. Shultz, spouse TOTAL (Also enter on line 7, Recapitulation) 2,220.48 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H RJNERN. EXPENSES & AJ3MINISIRATNE COSTS ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03- 0205 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 FUNERAL EXPENSES: Ewing Brothers Funeral Home, Carlisle, Pa Georges' Flowers Otterbein United Methodist Women, funeral luncheon James R. Gingrich Memorials, inscription ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, short certificates Certified mailings for stock certificates 3,827.40 76.85 300.00 90.00 914.00 138.00 136.23 Total of Continuation Schedule(s) 1,557.95 TOTAL (Also enter on line 9, Recapitulation) 7,040.43 $ch~lu~ H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 03-0205 3 F&M Trust, fee 5.00 EVP, stock valuation reports Cumberland Law Journal, advertising Letters Testamemary The Sentinel, advertising Letters Testamentary M&T Bank, service fees S. W. Barrett R.E. & Appraisal Services, appraisal fees Register of Wills, filing fee, inheritance tax return 189.10 75.00 91.85 12.00 1,175.00 10.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SHULTZ, Guy L. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03 - 0205 Include unreimbursed medical expenses. ITEM NUMBER Thomwald Home, balance on account Pharmerica, balance on account West Shore EMS-BLS, account payable DESCRIPTION AMOUNT 25.15 149.40 117.75 TOTAL (Also enter on Line 10, Recapitulation) 292.30 REV-1513 EX+ (9-00) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03 - 0205 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Not Ll~t Trustee/~ I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Vema H. Shultz, Trustee, present value for benefit ofVerna H. Shultz Spouse 193,624.53 2 Vema H. Shultz, Trustee, remainder interest for benefit of children and Issue 804,337.16 grandchildren of decedent 3 Vema H. Shultz Spouse Entire Residue 1 Alliance Drive, BT Apt. 202 Carlisle, PA 17013 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET REV-1647 EX+ (94)0) ~ COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03- 0205 This schedule is appropriate only for Estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the futura interest and attach a copy to the tax return []Will []Trust []Other 02 I. Beneficiaries AGE TO NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1. VernaH. Shultz Spouse 03/11/1917 86 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal dg_b_ht. [] Unlimited right of withdrawal [] Limited right of withdrawal III. IV. Explanation of Compromise Offer: Date-of-death value of Disclaimer Trust Under Will: Age of Life Tenant at nearest birthday Federal Section 7520 rate for February 2003 Spousal Principal Withdrawal Rate Total Interest Rate and Withdrawal Remainder Factor Present value of spousal interest Remainder interest $997,961.69 86 4.00% 0.00% 4.00% 80.598% see footnote (1) $193,624.53 $804,337.16 footnote (1) Interpolated from Federal Table S Single Life Remainder Factor - Life Interest Holder Age 86 and 4.0% Rate; Internal Revenue Service Temp. Reg Sec. 20.2031-7T Summary of Compromise Offer: 1. Amount of Future Interest: 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) 3. Value of Line I passing to spouse at appropriate tax rate CheckOne [] 6% [] 3% [] 0% (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate [] s% [] 4.5% (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) 0.00 193,624.53 804,337.16 997,961.69 997,961.69 Ct SCHEDULEO ;=~ ;CTE)N UNDERSEC. 9113(A) (sP(xJs D rR BUnONS) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SHULTZ, Guy L. 21 - 03 - 0205 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Disc]a~-ner Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. ] DESCRIPTION Assets set forth in Disclaimer of Vema H. Shultz, attached hereto VALUE 997,961.69 Part A Total 997,961.69 Part B: Enterthedescdptionandvalueofallinterestsincludedin PartA~rwhichthe Se~on9113(A)electionto taxisbeing made. DESCRIPTION All assets set forth in attached Disclaimer VALUE 997,961.69 Part B Total 997,961.69 (If more space is needed, insert additional sheets of the same size) EXHIBIT A NUMBER c;. W. BARRETT REAL ESTATE & APPRAISAL SERVICF~ File No. 03-0283 APPRAISAL OF LOCATED AT: 2097 Ritner Highway Newville, PA ~7241 FOR: MDW&O, Denlinger, Esquire Ten East High Street Carlisle, PA 17013 BORROWER: SHULTZ, Guy L., Estate AS OF: February 23, 2003 BY: Start A. Skowronek Certified Residential Appraiser 124-126 NORTH HANOVER STREET, CARLISLE, PA ~7013 717-243-6646 AND FAX 717~243-8627 $. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 03-0283 09/1112003 MDW&O, Denlinger, Esquire Ten East High Street Carlisle, PA '170'13 File Number: 03-0283 In accordance with your request, I have personally inspected and appraised the real property at: 2097 Ritner Highway Newville, PA '17241 The purpose of this appraisal is to estimate the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the estimated market value of the property as of February23, 2003 is: $230,000 Two Hundred Thirty Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, Start A. Skowronek Certified Residential Appraiser 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 Property Description SUMMARY APPRAISAL REPORT FORM RESIDENTIAL APPRAISAL REPOL File No. 03-0283 PmpertyAddress 2097 Ritner Highway City Newville State PA ZipCode 17241 Legal Description Deed Book L-30, page 690 County Cumberland Assessor's Parcel No. 46-08-0581-012 Tax Year 03/04 R.E. Taxes $ 1,683.00 Special Assessments $ N/A Borrower SHULTZ, Guy L., Estate Current Owner Shultz Guy/Verna Occupant: [] Owner [] Tenant [] Vacant Propertyrightaap~raised ~ FeeSimple ~J Leasehold Project Type [] PUD [] Condominium (HUD/VA only) HOA$ N/A /Mo. Neighborhood or Project Name West Pennsboro Township Map Reference 08-0581 Census Tract 0128.00 Sale Price $ N/A Date of Sale N/A Description and $ amounl of loan charges/concessions to be paid by seller N/A Lender/Clienl MDW&O, Denlinger, Esquire Address Ten East High Street, Carlislet PA 17013 I Appraiser Stun A. Skowronek Address 126 North Hanover Street, Carlisle, PA 17013 ILocation [] Urban [] Suburban [] Rural Predominant Single family housJng Presentlanduse% I Land use change Built up [~ Over 75% [~ 25-75% [] Under 25% occupancy ~P(0RI00)CE A(~)E i One family 60% i [~ Not likely [~ Likely Growth rate [] Rapid [] Stable [] Slow [] Owner 95 80 Low ~ 2-4 family 0% I [] In p ..... s Property values [] Increasing [] Stable ~{ Declining [] Tenant ............... 550 High ~,~:~.J Multi-famiy 0% To: Residential Demand/supply [] Shodage [] In ba~anca Overa~pply [] Vacant(0-5%) ?:i~!!i!ii[?: Predomin~iit Commercial 5% Marketing time [] Under3mos. [] 3-6mos. [] Over6mos. [] vacant(over5%) 155 35 ~Vacant ) 35% Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: Subject is bounded on the north by Enola Rd~ on the east by route 233~ on the south by Walnut Bottom Rd and on the west by route 696. Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): There are no adverse factors to affect marketability of subject. Diverse stable employment and all supporting amenities are within easy driving distance. SMSA 3240 Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demandlsupp[y, and marketing time - - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): Property sales records and MLS statistics show a steady~ moderate increase in property values over the past year. Average marketing time of 80-100 days shows a good balance of supply and demand. Few sales and financing concessions are needed in the neighborhood. Project Information for PaDs (If applicable) - - Is the developerlbui[der in control of the Home Owners' Association (HOA)? [] YES [] NO Approximate total number of units in the subject project N/A Approximate total number of units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions See legal description/tax map Sitearea 67 Acres MIL Corner Lot [] Yes [] No Specific zoning classification and description Agriculture Zoning compliance [] Legal [] Leg=In .... ~orrning(Grandfathemduse) C.~lllegel [] Nozoning heat & best use as improved: [] Present use [] Other use (explain) PuNic Other ~ Off-site Improvements Type Public Private Electricity [] Street Asphalt [] [] Gas [] Curb/gutter None [] [] Water [] Well Sidewalk None [] [] Sanitary ..... [] Septic Street]ights None [] [] Storm sewer [] Alley None [] ~] Topography Rolling Size Larger than normal Shape Irregular Drainage uate View Landscaping Typical Driveway Surface Stone Apparent easements None/~ )arent FNMA Special Flood Hazard Area FNMA Zone A,X Map Date 3/4/88 FNMA Map No. 421590 Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): common for area and have no adverse affect on marketability. There are no adverse easements~ encroachments or other adverse conditions. Small stream runs throu ~rovements appear to be built above flood )lain. EXTERIOR OESCRIPTION FOUNDATION BASEMENT INSULATION Foundation Block Slab None N'ea Sq. Ft. 500 Roof -- ExteriorWal~s Brick/Vin, Cra~S~ Partial % Finished 0% Ceiling __ Roof Surface Rubber Basement Partial Ceiling Unfinished Walls Gutters & Dwnspts. None Sump Pump None Walls Block Floor WindowType Wood Frame Dampness ** Roor Concrete None __ Storm/Screens None Settlement None Obs. OutsideEnfry ur~n~wn Manufactured House No Infestation None Obs. GENERAL DESCRIPTION No. of Units One No. of Stories One Type (DeL/Att.) Detached Design (Style) Existing/Proposed Existin Age (Yrs.) 55 Yrs mil 20-25 864 Finished area above grade contains: 4 Rooms; Materials/Condition HEATING Floors Carpet/Vinyl Type FH___~A Walls Drywall/Panel Fuel Oil Trim/Finish Wood Cond~ionAveraqe Bath Floor Vinyl COOLING Bath Wainscol Panel I Central None Doors Hollow Core ~ Other N/A Average Condition ~ CondifionN/A 2 Bedrooml KITCHEN EQUIP. -- Refrigerator [] -- Range/Oven [] Dispose/ [] Dishwasher [] -- Fan/Hood [~ Microwave [] Washer/Dryer ~ A'n'lC None Stairs Drop Stair Scuttle Floor Heated Finished I Bath(s); AMENITIES [] Fireplace(s) #Two [] Patio Lower Lvl [] Deck Wood [] Porch [] Fence [] Pool CAR STORAGE: None ~ Garage Attached Detached Built-in Carport # of cars Additional features (special energy efficient items, etc.): TWO frame sheds; 2nd FP in basement area; vaulted ceilings/fans. Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc.: insulation, house appears to be weather tight. ** Basement takes on water durinq heavy rains per tenant - may be due to slope of ground and lack of Butters/downspouts. Improvements are in average condition with no functional inadequacies apparent. Adverse environmental condilions (such as, but not limited to, hazardous wastes, toxic substances, otc.) present in the improvements, on the site, or in the [mmediale vicinity of the subject property: No adverse environmental conditions are apparent/disclosed. SUMMARY APPRAISAL REPORT Valuation Section L ,:ORM RESIDENTIAL APPRAISAL REPOA, Fi~oNo. 03-0283 ESTiMATED SITE VALUE ........................... = $ 187,000 Comments on Cost Approach (such as, source of cost estimate, ESTIMATED REPRODUCTION COST-NEWOF IMPROVEMENTS: sits value, square foot calculation and for HUD, VA and FmHA, the Dwelling 864 Sq. Ft. @ S 55.00 = $ 47,520 estimated remaining ec0nomiclife of the property): Bsmt. 500 Sq. Fi. @ $ 10.00 = 5~000 Cost new from Marshall Swift Valuation Service ~ WelllSepticlFPslPatiolDeck = 20,000 Handbook and local cost analysis. Land value from ~ Garage~arport .0 Sq. Ft. @ $__ = 0 Market Data Comparison. Depreciation based on age life ~ 'oral Estimated Cost New ................ = $ 72,520 observed condition and Market Data Analysis. Less Physical Functional External Est. Remaining Econ. Life: 30 Estimated Remaining Economic Life is 35-40 years Depredatbn $25,000 $0 $0 = $ 25,000 Depreciated Value of Improvements ................... = $ 47,520 'As- s' Va ue of S te Improvements ................... = $ 5,000 INDICATED VALUE BY COST APPROACH ........... = $ 239,500 ITEM I SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 2097 Ritner Highway 100 Carlisle Road 231 Ridge Road 60 Hanna Road Address Newville Newville Newville Newburg Pr0ximityto Subject ~i~i~ii~i~iii~ iiiiiiii~iii~ii 3.3 MI N 5.5 MI W 9.4 MI W :::::::::::::::::.,.::: :::::::::::::¥::::::¥:::::::¥: $ 315,000 ........................................ · " ........... Price/GrossLiv. Ama $ 0.00 ~ $ 165.73 ~ ti!::~!!!~!~i[i::~::~i!::~::~::~!!!!i::!ii~!i!!!i!iii!,.'.'::ili:: $ 128.57 0 ~!i~i!::i::!:=!::~i!~::!!!::!::!i!i~!ii::!i!i~i~i~!~;'.:~i!::;ii!~i~ $ 153.66 [~ :::::::~ ................. Data and/or Prior Apprl. AppDatalCourthse Crthse Records MLS/Courthouse Verification Sources Deed/Crths. Rec. VALUEADJUS'IMENTS DESCRIPTiON DESCRIPTION I t(-)$AdJustmenl DESCRIPTION I *(-)$Adjustrnent DESCRIPTION Sales or Financing ~!~i~!ii!i!~!~:i..':~!~!~!~!~!~i~.~!~::i~iii::~::ii None, Conv ', Unknown None, Cash Concessions iiiii~/::iii[i~![?:i[i[i[i[!~i!~iii/i[iii[~i[iiiii~[ii[ii~iiil DOM 17 : Unknown DOM 51 Date of Sale/Time ii~'~i!iiiiiiiii~ii~iliiiiiiiiiiiiiiii:!i:~i~ii!i::i:!ili!i 10/30/2002 : 04/09/2001 : 04/2001 Location Suburban Suburban ; Suburban ; Average ; Leesehdd/FeeSi-rl:le Fee Simple Fee Simple Fee Simple , Fee Simple Site 67 Ac/Avg 62.5 Ac/Avg ', 11,250 56.27 Ac/Avg ', 26,825 62 Ac/Avg 12~500 View Resid/Cntrysd Residential ; Open Country ; Open Country Des pn and Appeal Cotta~e/Avg 2 Story/Avg 2 Story/Avg 2 Story/AvEI Qualb/of ~ion Average Avera.qe Avera.qe : Average Age 55 Yrs 82 Yrs ,; 82 Yrs ,; 100 Yrs., Condition Average, , Avg/Good(-10%)., , i -36,990 Av.q/Good(-10%), , :: -31,500 Av~/Good(-10%), i -31,500  Above Grade m0talI edrm$ ', ea{hs Total; e~rms ; Battls ' Total '~ ed~rns I Bulbs Tot'alI edrms ', nslhs RoomCount 20 41 21 1.00 7[ 41 1.50i -1,500 81 31 2.00 i -3,000 71 41 2.00; -3,000 Gross Living Area 864 Sq. Ft. 2~232 Sq. Ft. i -27,400 2,450 Sq. Ft. ', -31,700 2~050 Sq. FI. i -23,720  Besemant&Finished Partial Bsmt/ Full Bsmt/ : Full Bsmt/ ,, Full Bsmtl ,, Rooms Below Grade Unfinished Unfinished , Unfinished , Unfinished Functional Utility Average Avera,cle Average Average Heating/Cooling FHA/None HotWtr/None : HotWtr/None : HW/None Energy Ef6cient items Typical Typical ; Typical ; Typical ; Garage/Carport None 2 Car Garage -5,000 None , None Porch, Patio, Deck, Patio/Deck/ Porch/ ', 1,000 Porch " 5,000 Porches 3,000 Fireplace(s), etc. 2 FP's I Fireplace I ~ Fence, Pool, etc. None Outbuildings , -50,000 Outbuildings i -50~000 Outbuildings ', -50~000 Net Adj. (total) [!::ii?:ii~!!!iiiii[iiiiiii~i~iiiiii!:ili~i:ii:?i [] + X~- i $ 108,640 [] + [~' i $ 84,375 F___] + [~]- i $ 92,720 Adjusted Sales Price :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: i':'~'::::::[:::::: ~i'"':'"'!'""~'"~[!~ of Comparable ~i~i~i~..'.'~ii!~!!i~;.':i~l~i~ii~i~i~$ili~::~::~ ~!!/.~i.!i.ii! $ 261,260 i~i!i~i~}!~l~i !ii $ 230,625 i~i~i::::i~!~.~::l~li $ 222,280 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): Indicated range of value is $220,000 to $261,000. Acreage adjustments are made at $2,500/acre. Lack of suitable comparables within the subjects immediate vicinity required an expanded search area. These are the best sales comparables known to be available. ITEM SUBJECT COMPARABLE NO. I COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and Data 11/14/83 Source for pfior sales !$1 00 None Nlone None within yearofappraisal Courthouse Courthouse Courthouse Courthouse Analysis of any current agreement of sale. option, or listing of the su bjecl property a nd analysis of any prior sales of subject and comparahles within one year of the date of appraisal: No prior sales within the past 36 months. Comparables have not transferred within the past 12 months. iNDICATED VALUE BY SALES COMPARISON APPROACH ..................................................... $ 230~000 INDICATED VALUE BY INCOME APPROACH (If Applicable) Estimated Market Rent $ N/A /Mo. x Gross Rent Multiplier N/A = $ NIA mhieappraisalisrr~de [] 'asis' [] subject to the repairs, alterations, inspectio ...... difionsiistedbeiow [] subjecl to corrlfletion per plans and specifications. ConditionsofAppraisal: The property has been appraised in current condition. This appraisal is for client only~ nontransferable. See attached addendum. Final Reconciliation: Cost and Market Analysis consistently supports the estimated market value. GRM analysis was found inappropriate for this analysis. Greatest wei.qht is applied to the Market Data Analysis. Supporting file information substantiates these estimates. The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the ceflit'~cation, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form439/Fannie Mae Form 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OFTHIS REPORT, AS OF 02/23/2003  (WHICH IS THE DATE OF INSPECTION AND TH, E EFFECTIVE DATE OF THIS REPORT) TO E~E?_...~.~230,000 ~ ...~.~.. . Name Stun A. Skowronek Name Steven W. Barrett~ SRPA~ SPA Inspect Property Date Repod Signed 10/15/2003 Date Report Signed 10/15/2003 State Certification # RL-001572-L State PA State Certification # GA-000298-L Stale PA Or State License # State Or State License # RB-026921-A State PA ~,.~,~. M.~ ~m 70 ~-93 Certified Residential Appraiser PAGE 2 OF 2 Steven W. Barrett R.E. Appr. Svc. Certified General Appraiser Fe~nieMaeFo~m 1004 FLOORPLAN Borrower: Guy/Verna SHULTZ File No.: 03-0283 Property Address: 2097 Ritner Highway City: Newville Case No.: State: PA Zip: 17241 Lender: MDW&O, Denlin.qer, Esquire Bedroom Living Room 14.0' 36.0' Bedroom Kitchen Sketch by Apex IV WindowsTM AREA CALCULATIONS:SUMMARY Code Description Size TOtals GLA1 First Floor 86~.0000 8~4.0000 P/P Deck 280.0000 9.80.0000 TOTAL LIVABLE (rounded) 864 First Floor 24.00 x 36.00 864.0000 I Area Total (rounded) 864 124-126 NORTH HANOVER STREET, CARLISLE, PA 170'13 7'17-243-6646 AND FAX 7'17-243-8627 File No.: 03-0283 Car State: PA Zip: 17241 Borrower: Guy/Verna SHULTZ Property Address:2097 Ritner High' City: Newville Lender: MDW&O~ Denlinger~ Esquire FRONT VIEW OF SUBJECT PROPERTY Appraised Date:August 31, 2000 REAR VIEW OF SUBJECT PROPERTY STREETSCENE File No.: 03-0283 Ca,~ : Borrower: SHULTZ, Guy L, Estate Property Address: 2097 Ritner High, City: Newville State: PA Zip: 17241 Lender: MDW&O~ Denlinger~ Esquire COMPARABLE SALE 100 Carlisle Road Newville Sale Date: 10/3012002 Sale Price: $ 369,900 COMPARABLE SALE #2 231 Ridge Road Newville Sale Date: 04/0912001 Sale Price: $ 315,000 COMPARABLE SALE #3 60 Hanna Road Newburg Sale Date: 04/2001 Sale Price: $ 315,000 LOCATION MAP Borrower: Guy/Verna SHULTZ File No.: 03-0283 Property Address: 2097 Ritner Highway City: Newville Case No.: State: PA Zip: 17241 Lender: MDW&O~ Denlin,qer~ Esquire Prepared by StevenW. BarreE RE. Appr, Svc 717-243-6646 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 File No. 03-0283 ********* QUALIFICATIONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection ofthe subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. __1. The subject is located in a rural area and is less than 25% built-up. x 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. x 3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. x 4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. 5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. __6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. x 7. The subject property is serviced by private well and/or septic systems which is common for the area. x 8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. 9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. __10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. __tl. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. 12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _x_13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _x_14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that individual rating. All comparables used are the best available. _x_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All comparables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables used are the best available. _x_17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same marketing area. All comparables used are the best available. __18. The electrical system was not connected during inspection. 19. The water service was not connected during inspection. __20. The heating system was shut down during inspection. __21. Roofing.__Plumbing Electrical Heating certification(s) is/are suggested. __22. Inground swimming pool guidelines. , out buildings are included ,not included according to lender's __acres were considered for this valuation. Remaining __23. According to lender's guidelines a maximum of acreage was given no vaJue. File No. 03-0283 ********* QUALIFICATIONS ********* __24. The subject property is located on a private road. __25. Wood infestation inspection is suggested. __x26. Last recorded deed transfer: Date_Il/14/83 , Consideration: $__1.00__ __27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. __28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales, _x_30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. File No, 03-0283 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative tinancing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPPJ~ISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, wilt not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any 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 report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, otc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements 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 distribute the appraisal report (including conclusions about the property value, (he appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) withoul having to obtain the appraiser's prior written consent. The appraiser's writlen consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 ~-§3 Page I of 2 Fannie Mae Form 10048 6-93 File No. 03-0283 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report, if I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 2097 Ritner Highway, Newville, PA 17241 APPRAISER: Name: Stan A. Skowronek Date Signed: 10/15/2003 State Certification #: RL-OO1572-L or State License #: State: PA Expiration Date of Certification or License: June 30 2005 Certified Residential Appraiser SUPERVISORY APPRAISER (only if required) Name: Steven W. 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JO sJellOp 'S'FI u] qse3 Jo SLUJal U! apeuJ s! luauJ,{ed (t~) '.la~peuJ uado aqi u! aJnsodxa JOt paMolle s! auJ!l alqeuoseaJ e (~) '.lsaJa:iu! lseq UMO e!q sJap!suoo aq leqM U! Bu!:ioe qoea pue 'pas!Ape IlaM JO pauJJOjU! IlaM aJe sa!pad q:ioq (~) '.pale^!:iouJ ,{Ilea!d,{1 aJe JallaS pue Ja,{nq (L) :,{qaJaqM suo!l!puo3 Japun Ja,{nq ol JallaS LuoJi el:ii1 Ia §u!ssed aql pue aiep pay!oads e Ia se ales e~o uo!leuduJnsuoo aqi s! uo!l!uyap s!q:i u! l!3!lduJI 'snlnuJ!lS anpun ,(q palaaJJe 1au s! ao!Jd alii §u!tunsse pue ,{IqeaBpaIMOU)t ',{lluapnJd §u!loe qoea 'JallaS pue Ja,{nq aql 'ales J!eI e ol al!s!nbeJ suo!:i!puo3 lie Japun la)tJeuJ uado pue a^!l!ladtuoo e u! §uiJq plnoqs ,{1JadoJd e qo!qM ao!Jd alqeqoJd lSOLU aqI ::ln'l~'A I=I~IJ:IVIN _-lO NOI.LINI:Ii30 ~g~O'£O 'ON el!:I File No, 03-0282 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, t have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal, t did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individuaJ or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTYAPPRAISED: 76 Bears Road, Nev, rville, PA 17241 APPRAISER: Name: Stan A. Skowronek Date Signed: 10/15/2003 State Certification #: RL-O01572-L or State License #: State: PA Expiration Date of Certification or License: June 30, 2005 Certified Residential Appraiser SUPERVISORY APPRAISER (only if required) Name: Steven W. Barrett SR~PA, SPA Date Signed: 10/1512003 State Certification #: GA.-OO0298-L or State License #: RB-026921-A State: PA Expiration Date of Certification or License: June 30, 2005 [~] Did [] Did Not Inspect Property Certified General Appraiser Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 NUMBER S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 03-0279 APPRAISAL OF LOCATED AT: Garland Drive/Holly Pike Carlisle, PA, 17013 FOR: MDW&O, Ivo V. Otto, III Esquire Ten East High Street Carlisle, PA 17013 BORROWER: SHULTZ, Guy L., Estate AS OF: February 23, 2003 BY: Stan/~ Skowronek Certified Residential Appraiser 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 03-027g 10/1512003 MDW&O, Ivo V. Otto, III Esquire Ten East High Street Carlisle, PA 17013 File Number: 03-0279 In accordance with your request, I have personally inspected and appraised the real property at: Garland Drive/Holly Pike Carlisle, PA, 17013 The purpose of this appraisal is to estimate the market value of the subject property, as vacant. The property rights appraised are the fee simple interest in the site. In my opinion, the estimated market value of the property as of February23, 2003 is: $53,000 Fifty-Three Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, Stan A. Skowronek Certified Residential Appraiser 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No. 03-0279 Property Address Garland Drive/Holly Pike City Carlisle County Cumberland Census Tract 0124.00 State PA Zip Code 17013 Map Reference 23-0600 J Property Rights Appraised IH FeeSimpIe HOA S/Mo. N/A J L._J Leashold J [] Condominium (HUD/VA Ir-] PUD Source L~ Rural NEIGHBORHOOD ANALYSIS [] Under 25% Employment Stability [] Slow Convenience to Employment [] Increasing [] Stable [] Declining Convenience tO Shopping [] Shortage ~ In Balance [] Over Supply Convenience to Schools [~ Under 3 Mos. {XJ 3-6 Mos. ~'~ Over 6 Mos. Adequacy of Public Transportation ./1 LAND USE CHANGE I PREDOMINANT SINC4..EFAMILYHOUStNG Recreation Facilities Not Likely [] I OCCUPANCY I PRICE AGE ~ Adequacy of Facilities Likely [~ IOwner ~l ${000) (yrs) I PropertyCompatibi[[ty 71%1 [n process LJ ITenant LJl 120 Low __New ~ Protection from Detrimental Cond. 15~ To: ~ Vacant (0-5%) [] I 250 High 501 Police & Fire Protection 0%I /Vacant(over5%) [] Predominant / General Appearance of Properties 3%I / 160- 301 Appeal to Market Legal DescriptionDeed Book L-30, page 684, Tax ID # 04-23-0600-0'15 Owner/Occupant Shultz, Guy/Veins Sale Price $ N/A Date of Sale N/A Loan charges/concessions to be paid by seller $ N/A R.E. Taxes $ 388.00 Tax Year 03~04 Lender/Client MDW&O~ Ivo V. Otto, III Esquire i Ten East Hi,qh Street~ Carlisle. PA 170'13 LOCATION L_[ Urban ~.~ Suburban BUILT UP [~ Over 75% ~=~ 25-75% GROW'FH RATE Rapid ~ Stable PROPERTY VALUES DEMAND/SUPPLY MARKETING TIME PRESENT LAND USE % Single Family 2-4 Family Multi-Family Commercial Industrial Vacant LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount $ Mortgage Type Discount Points and Other Concessions Paid by Seller $ Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTSSUbject site is located in an established neighborhood. Shopping and other amenities are within a short driving distance. MSA3240 DimensionsSee legal description SiteArea .29 Acre mil Comer Lot Yes Zoning Classification Residential Zoning ComplianceYes HIGHEST & BEST USE: Present Use Present Use Other Use N/A I UTILITIES Public Other SITE IMPROVEMENTS Type Electddty [] Street Macadam Gas [] Curb/Gutter Concrete Water ~ Sidewalk Concrete Sanitary Sewer Street Lights None Storm Sewer ~-~ Alley None Public Private Topography Basically Level Size Typical for area Shape Irregular Drainage Appears adequate View Residential/Commercial Landscaping N/A Driveway N/A Apparent Eaceroents None Apparent FEMA Flood Hazard Yes* No X FEMA* Map/Zone 425382 0004 B/Zone C Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.):There are no apparent adverse easements~ encroachments or other adverse conditions. The undersigned has recited three recent sales of properties most ,imiliar and proximate ID subject ang has considered these in the market analysis. The descriplion includes a dollar adjustment, reflecting market reaction to those items el significant variation between the subject and comparable properties. If a significant Uem in the comparable property is superior to. or more favorable Ihan. the subject property, a minus (-) adjustment is made. thus reducing Ihe indicated value of subject; il a significant item in the comparable is interior to. or less favorable than. lhe subject property, a plus (+) adjustment is made. thus increasing /he indicated value of the subject. ITEM SUBJECT Address Proximity to Subject Sales Price Price/ GarlandHolly N/A COMPARABLE NO. I I COUPARABLE NO. 2 04-22-0479-087 104-22-0479-094 Wellington Drive, Carlisle I Wellington Drive, Carlisle $ ~2!5001 $ 59 900 Data Source VALUE ADJUSTMENTS Sales or Financing Concessions Date of Sale/Time Location SiteNiew Access Inspection DESCRIPTION N/A Suburban · 24 Ac/Avg Average Crthse Records Crthse Records DESCRIPTION DESCRIPTION I +(->$ ^djustm~.t Unknown : Unknown Unknown Unknown 08~22~2003 Superior(-5%) .33 Ac/Avg Average 06120/2003 -2,625 Superior(-5%) .33 Ac/Avg Average -2,995 COMPARABLE NO. 3 04-21-0322-382 W. South Street, Carlisle 0.89 MI NNW Crthse Records DESCRIPTION Unknown Unknown 01 ~22~2003 Superior(-5%) i -2,750 .32 Ac/Avg Average ' 49,875 Net; 25!0 $ 56t90{ Net: 52t250 tarison: Indicated range of value is $50t000 to $57,000. Location adiustment reflects the subject being located Net Adj. (total) 2,99.~ Indicated Value of Subiect Comments of Sales Corn on the corner of Garland Drive and Holly Pike~ with Holly Pike being a heavily trafficked area. These are the best sales comparsbles known to be available· Comments and Conditions of Appraisal:Property has been appraised in "as is" condition. No improvements were considered in value reported. Appraiser assumes all necessary permits for future buildinq on site are available. Final Reconciliation:The sales comparison approach is the best indicator of value. I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF02/23/2003 to be $ 53,000 I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct; that I (we) personally inspected the subject proper1 and inspected all comparable sales cited in this report; and that I (we) have no undisclosed i~t.e~, present or,~"~"S'T~'~ive therein. Stan A. Skowronek (if applicable) Steven W. Barrett~ GA-000298-L inspect Property Pr°prieta~yLand F~m04/8~ Certified Residential Appraiser ~,o~.,~C,,o~... ~o~3~s7~7~,,~.~ Certified General Appraiser Steven W. Barrett R.E. Appr. Svc. File No.: 03-0279 Case' ' Borrower: SHULTZ, Guy L.~ Estate ' Property Address: Garland Drive/He"' mike City: Carlisle _ Lender: MDW&O~ Ivo V. Otto~ III Esquire State: PA Zip: 17013 FRONT VIEW OF SUBJECT PROPERTY Appraised Date: February 23, 2003 REAR VIEW OF SUBJECT PROPERTY STREET SCENE Borrower: SHULTZ~ Guy L., Estate Property Address: Garland Drive/Holly Pike LOCATION MAP File No.: 03-0279 Case No.: City: Carlisle State: PA Zip: 17013 Lender: MDW&O, Ivo V. Otto, III Esquire PEh?v NAo Prepared by: Steven W. Barrett R.E Appr. Svc 717-243-6646 [Sca. lc: ¢.00 miles 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 File No. 03-0279 ......... QUALIFICATIONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. 1. The subject is located in a rural area and is less than 25% built-up. x 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. 3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. 4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. 5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. 6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. 7. The subject property is serviced by private well and/or septic systems which is common for the area. 8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. 9. Repair items were noted in the comments section of the report. These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. 10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. __11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. __12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. __13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. __14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that individual rating. All comparables used are the best available. __15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All comparables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables used are the best available. _x_17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same marketing area. All comparables used are the best available. __18. The electrical system was not connected during inspection. __19. The water service was not connected during inspection. __20. The heating system was shut down during inspection. __21. Roofing Plumbing.__Electrical Heating certification(s) is/are suggested. __22. Inground swimming pool , out buildings, are included ,not included according to lender's guidelines. __23. According to lender's guidelines a maximum of acres were considered for this valuation. Remaining acreage was given no value. File NO. 03-0279 *********QUALIFICATIONS ********* __24. The subject property is located on a private road. __25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date__Il/15/83 , Consideration: $__$1.00 __27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. __28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. File No. 03-0279 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with.the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPPJ~ISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any 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 report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements 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 distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property 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 public through advertising, public relations, news, sales, or other media. Vacant Land Page 1 of 2 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: File No. 03-0279 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and Limiting Conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property, 6~ I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: Garland Drive/Holly Pike, Carlisle, PA, 17013 APPRAISER: Signature: Name: Start A. Skowronek Date Signed: 10/1512003 State Certification #; RL-001572-L or State License #: State: PA Expiration Date of Certification or License: June 30, 2005 Certified Residential Appraiser SUPERVISORY APPRAISER (only if required) Signature: Name: Steven W. Barrett, GA-000298-L Date Signed: 10/15/2003 State Certification #: GA-000298-L or State License#: State: PA Expiration Date of Certification or License: June 30, 2005 ~ Did [] Did Not Inspect Property Certified General Appraiser Vacant Land Page 2 of 2 EXHIBIT B NUMBER Date of Death: 02/23/2003 Valuation Date: 02/23/2003 Processing Date: 10/28/2003 Shares Security or Par Description Estate Valuation High/Ask Low/Bid Estate of: Guy L. Shultz Report Type: Date of Death Number of Securities: 28 File ID: 5540-8.common Mean and/or Div and Int Security Adjustments Accruals Value 1) 559 2) 600 3) 800 4) 400 5) 1040 6) 434 7) 40 8) 9) lO) ANADARKO PETE CORP (032511107) NYSE 02/21/2003 46.00000 02/24/2003 47.24000 44.40000 H/L 45 91000 H/L ASHLAND iNC (044204105) NYSE 02/21/2003 27.95000 27 05000 H/L 02/24/2003 27.92000 27 67000 H/L Div: 0.275 Ex: 02/20/2003 Rec: 02/24/2003 Pay: 03/15/2003 + BELLSOUTH CORP (079860102) NYSE 02/21/2003 21.95000 20.35000 H/L 02/24/2003 21.63000 21.14000 H/L BRISTOL MYERS SQUIBB CO (110122108) NYSE 02/21/2003 23.49000 22.50000 H/L 02/24/2003 23.25000 22.76000 H/L J P MORGAN CHASE & CO (46625H100) NYSE 02/21/2003 23.10000 02/24/2003 22.89000 22 15000 H/L 22 19000 H/L DUKE ENERGY CORP (264399106) NYSE 02/21/2003 14.00000 13 69000 H/L 02/24/2003 14.15000 13 75000 H/L Div: 0.275 Ex: 02/12/2003 Rec: 02/14/2003 Pay: 03/17/2003 ENPRO INDS INC (29355X107) NYSE 02/21/2003 4.18000 3.99000 H/L 02/24/2003 4.11000 4.07000 H/L 200 EXELON CORP (30161N101) NYSE 02/21/2003 50.78000 49.75000 H/L 02/24/2003 50.59000 49.95000 H/L Div: 0.46 Ex: 02/12/2003 Rec: 02/15/2003 Pay: 03/10/2003 1600 EXXON MOBIL CORP (30231G102) NYSE 02/21/2003 34.28000 33.53900 H/L 02/24/2003 34.40000 33.82000 H/L Div: 0.23 Ex: 02/06/2003 Rec: 02/10/2003 Pay: 03/10/2003 1600 FORTUNE BRANDS INC (349631101) NYSE 02/21/2003 43.85000 42.66000 H/L 02/24/2003 43.67000 42.57000 H/L Div: 0.27 Ex: 02/10/2003 Rec: 02/12/2003 Pay: 03/03/2003 1600 GALLAHER GROUP PLC (363595109) NYSE 02/21/2003 40.79000 39.84000 H/L 02/24/2003 40.15000 39.16000 H/L 45.887500 27.647500 0.275000 27.922500 21.267500 23.000000 22.582500 13.897500 4.087500 50.267500 34.009750 43.187500 39.985000 119.35 92.00 368.00 432.00 25,651.11 16,753.50 17,014.00 9,200.00 23,485.80 6,031.52 163.50 10,053.50 54,415.60 69,100.00 63,976.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: 02/23/2003 Valuation Date: 02/23/2003 Processin9 Date: 10/28/2003 Shares Security or Par Description High/Ask Low/Bid Estate of: Guy L. Shultz Report Type: Date of Death Number of Securities: 28 File ID: 5540-8.common Mean and/or Div and Int Security Adjustments Accruals Value 12) 4300 GENERAL ELEC CO (369604103) NYSE 02/21/2003 02/24/2003 24.01000 23.13200 H/L 24.20000 23.42000 H/L 13) 200 GOODRICH CORP (382388106) NYSE 02/21/2003 02/24/2003 16.67000 16.03000 H/L 16.45000 16.08000 H/L 14) 757 MBNA CORP (55262L100) NYSE 02/21/2003 02/24/2003 14.50000 14.10000 H/L 14.38000 13.94000 H/L 15) 2670 M & T BK CORP (55261F104) NYSE 02/21/2003 02/24/2003 79.45000 78.15000 H/L 79.05000 77.62000 H/L 16) 739 MERCK & CO INC (589331107) NYSE 02/21/2003 02/24/2003 54.40000 52.90000 H/L 53.50000 52.00000 H/L 17) 335 NAIC GROWTH FD INC (628921108) Midwest 02/19/2003 02/24/2003 9.51000 9.40000 H/L 9.29000 9.26000 H/L 18) 1135 PROGRESS ENERGY INC (743263105) NYSE 02/21/2003 02/24/2003 40.68000 39.93000 H/L 39.94000 38.70000 H/L 23.690500 101,869.15 16.307500 3,261.50 14.230000 10,772.11 78.567500 209,775.22 53.200000 39,314.80 9.320000 3,122.20 39.812500 45,187.19 20) 100 PACTIV CORP (695257105) NYSE o2/21/2oo3 02/24/2003 21) 25 22) 875 20.51000 19.94000 H/L 20.40000 19.94000 H/L 23) 608 QUALCOMM INC (747525103) NASDAQ 02/21/2003 35.53000 34.26000 H/L 02/24/2003 35.64000 34.70000 H/L SLM CORP (863871505) COM NYSE 02/21/2003 108.31000 106.40000 H/L 02/24/2003 108.33000 106.54000 H/L TRUST CO NJ JERSEY CITY NEW (898304100) NASDAQ 02/21/2003 28.00000 27.30000 H/L 02/24/2003 27.94000 26.80000 H/L Div: 0.16 Ex: 02/12/2003 Rec: 02/14/2003 Pay: 03/03/2003 20.197500 2,019.75 35.032500 875.81 107.395000 93,970.63 27.510000 16,726.08 97.28 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: Valuation Date: Processing Date: Shares or Par 24) 372 25) 4000 26) 124 27) 200 28) 5O 02/23/2003 02/23/2003 lO/28/2oo3 Security Description UNION PAC CORP (907818108) NYSE 02/21/2003 02/24/2003 UST INC (902911106) NYSE 02/21/2003 02/24/2003 VIACOM INC (925524308 CL B NYSE 02/21/2003 02/24/2003 WACHOVIA CORP 2ND NEW (929903102) NYSE 02/21/2003 02/24/2003 YAHOO INC (984332106) NASDAQ 02/21/2003 02/24/2003 High/Ask Low/Bid 56.86000 56.21000 55.20000 H/L 55.00000 H/L 28.70000 28.45000 28.00000 H/L 28.12000 H/L 39.08000 38.30000 37.47000 H/L 36.88000 H/L 36.26000 35.97000 35.15000 H/L 35.06000 H/L 19.90000 19.96000 19.21000 H/L 19.52000 H/L Estate of: Guy L. Shultz Report Type: Date of Death Number of Securities: 28 File ID: 5540-8.common Mean and/or Div and Int Security Adjustments Accruals Value 55.817500 20,764.11 28.317500 113,270.00 37.932500 4,703.63 35.610000 7,122.00 19.647500 982.38 Total Value: Total Accrual: Total: $970,689.72 $1,108.63 $969,581.09 Page 3 This report was produced with EstateVal a product of Estate Valuations & Pricin~ Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, NUMBER Date of Death: 02/23/2003 Valuation Date: 02/23/2003 Processing Date: 10/28/2003 Estate Valuation Shares Security or Par Description High/Ask Low/Bid Estate of: Guy L. Shultz Account: 5540.8 Report Type: Date of Death Number of Securities: 20 File ID: 5540.8.GLS Mean and/or Div and Int Security Adjustments Accruals Value 1) 2) 50 AT HOME CORP (045919107) OTC 06/03/2002 0.00500 0.00400 H/L Last price available on 06/03/2002 100 AOL TIME WARNER INC (00184A105) NYSE 02/21/2003 10.79000 10.40000 H/L 02/24/2003 10.70000 10.04000 H/L 3) 200 4) S) 10) VERIZON COMM/INICATIONS (077853109) NYSE 02/21/2003 36.25000 34.78000 H/L 02/24/2003 35.65000 34.94000 H/L 200 CABLE & WIRELESS PUB LTD CO (126830207) SPONSORED ADR NYSE 02/21/2003 3.11000 3.03000 H/L 02/24/2003 3.07000 3.00000 H/L Div: 0.07573 Ex: 01/29/2003 Rec: 01/31/2003 Pay: 03/13/2003 50 CISCO SYS INC (17275R102) NASDAQ 02/21/2003 14.70700 14.13000 H/L 02/24/2003 14.78000 14.32000 H/L 6) 99 7) 200 11) 8) 1000 9) 546 DOMINION RES INC VA NEW (25746U109) NYSE 02/21/2003 56.52000 55.28000 H/L 02/24/2003 56.14000 55.36000 H/L DTE ENERGY CO (250847100) NYSE 02/21/2003 42.75000 41.96000 H/L 02/24/2003 42.20000 41.61000 H/L DNP SELECT INCOME FD (264324104) NYSE 02/21/2003 10.00000 9.82000 H/L 02/24/2003 10.00000 9.81000 H/L ENERGY EAST CORP (29266M109) NYSE 02/21/2003 19.99000 19.45000 H/L 02/24/2003 19.85000 19.22000 H/L 301 EXELON CORP (30161N101) NYSE 02/21/2003 50.78000 49.75000 H/L 02/24/2003 50.59000 49.95000 H/L Div: 0.46 Ex: 02/12/2003 Rec: 02/15/2003 Pay: 03/10/2003 400 HERSHEY FOODS CORP (427866108) NYSE 02/21/2003 65.00000 64.36000 H/L 02/24/2003 64.95000 64.06000 H/L Div: 0.3275 Ex: 02/21/2003 Rec: 02/25/2003 Pay: 03/14/2003 + 0.004500 N/A 10.482500 1,048.25 35.405000 7,081.00 3.052500 610.50 15.15 14.484250 724.21 55.825000 5,526.68 42.130000 8,426.00 9.907500 9,907.50 19.627500 10,716.62 50.267500 15,130.52 64.592500 0.327500 64.920000 138.46 25,968.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: 02/23/2003 Valuation Date: 02/23/2003 Processing Date: 10/28/2003 Shares Security or Par Description 12) 400 LINEAR TECHNOLOGY CORP (535678106) NASDAQ 02/21/2003 02/24/2003 13) 266 M & T BK CORP (55261F104) NYSE 02/21/2003 02/24/2003 14) 6 WORLDCOM INC GA NEW (98157D304) MCI GROUP COM NQB 02/21/2003 02/24/2003 15) 5o WORLDCOM INC GA NEW (55268B106) NQB 02/21/2003 02/24/2003 16) 100 WORLDCOM INC GA NEW (98155K102) NQB 02/21/2003 02/24/2003 17) 200 MCDONALDS CORP (580135101) NYSE 02/21/2003 02/24/2003 18) 100 ORACLE CORP (68389X105) NASDAQ 02/21/2003 02/24/2003 19) 16316 ALTRIA GROUP INC (718154107) NYSE 02/21/2003 02/24/2003 20) 100 UST INC (902911106) NYSE 02/21/2003 02/24/2003 High/Ask 30.70000 30.61000 79.45000 79.05000 13.69000 13.61000 12.44000 12.45000 37.73000 37.52000 28.70000 28.45000 Low/Bid 29.52000 H/L 29.50000 H/L 78.15000 H/L 77.62000 H/L 0.17500 Bid 0.16800 Bid 0.13900 Bid 0.1390O Bid 0.13900 Bid 0.13900 Bid 13.22000 H/L 13.16000 H/L 11.87000 H/L 11.81000 H/L 37.18000 H/L 37.20000 H/L 28.00000 H/L 28.12000 H/L Estate of: Guy L. Shultz Account: 5540.8 Report Type: Date of Death Number of Securities: 20 File ID: 5540.8.GLS Mean and/or Div and Int Security Adjustments Accruals Value 30.082500 12,033.00 78.567500 20,898.95 0.171500 1.03 0.139000 6.95 0.139000 13.90 13.420000 2,684.00 12.142500 1,214.25 37.407500 610,340.77 28.317500 2,831.75 Total Value: Total Accrual: Total: $735,317.49 $153.61 $735,163.88 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, EXHIBIT Ma i Bt Manufacturers and Traders Trust Company, i100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767 March 26, 2003 RE: Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concern: GUY L SHULTZ 2~23/2003 Identified below is the account infmTnation requested. I. M&T Bank accounts in which the decedent's name appears: Account Account Number Type CHK 437727  OPENED 9/67 35004200222525 OPENED 4/99 Account Title GUY L SHULTZ VERNA H SHULTZ (~UY L SHULTZ Opening Branch 4319 4319 D.O.D. Balances (Includes Accr. Int.) $79,083.60 Accrued Interest $.87 $25.20 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description A Safe Deposit Box titled in the Decedent's name existed at our HIGH STREET CARLISLE OFFICE. The Safe Deposit Box Number is 2115. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thahk you. Sincerely, M&T BANK CORPORATION Authorized Signature BUREAU OF ZNDZVZDUAL TAXES ZNHERTTANCE TAX DZVTSTON DEPT. 28060! HARRISBUR(~, PA 1712:8-0601 CONNONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-I;~I? EX AFP ($1-05) ZV0 V OTTO 11! ESQ HARTSON ETAL 10 E HZGH ST CARLZSLE PA 17015 DATE 01-27-2004 ESTATE OF SHULTZ DATE OF DEATH 02-2:5-2005 FZLE NUNBER 21 0:5-0205 COUNTY CUHBERLAND ACN 101 Aeount ReeAtted~ I GUY HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 1701:5 CUT ALONG THZS LZNE B~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWA-N'(~I;-~-~ ................. DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF SHULTZ GUY L FZLE NO. 21 0:5-0205 ACN 101 DATE 01-27-2004 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: 0RZGZNAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds {Schedule B} $. Closely Held Stock/Partnership Znterest (Schedule C} ~. Nortgages/Notes Receivable [Schedule D) E. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expanses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Nortgaga LiabAlitAas/Liens (Schedule Z) (10) 11. Total DeductAons 12. Nat Value of Tax Return (1) :5:501500.00 (a) l1220~715.81 ($) . O0 .0'0 414. $6 .00 Z ~ ZZ0.4;8 7,040.4:5 292. $~0 (11) (12) NOTE: To insure proper credAt to your account, submit the upper portion of this fore with your tax payment. CharAtable/Govarneental Bequests; Non-elected 9115 Trusts (Schedule J) (15} Net Value of Estate Subject to Tax (lq) Zf an assessment was issued previously, lines 1~, 15 and/or 16, 17, 1,55:5,850.65 7.~2.7~ 1,546,517.92 .0O 1,546,517.92 1:5. NOTE: re~lect ~igures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amount of Line lr, at Spousal rata (15) 742,180.76 X O0 = 16. Amount of LAne lq taxable at LAneal/Class A rats (l&) 804,$:57.16 X 045 = 17. Amount of Line Zq st Sibling rata (17) . O0 X 12 : 18. Amount of Line 1~ taxable at Collateral/Class B rate (18). . O0 X 15 = 19. Principal Tax Due (19)= TAX CREDZTS: PAYMENT RECEZPT DZSCOUNT DATE NUNBER ZNTEREST/PEN PAZD (-) ANOUNT PAZD 11-21-200:5 CD00:5267 . O0 :56,195.17 18 and 19 will ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. .0O :56,195.17 .00 .00 :56,195.17 TOTAL TAX CREDZT :56,195.17 BALANCE OF TAXDUEII .oo ZNTEREST AND PEN. :l 00 TOTAL DUE I 00 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR}, YOU NAY BE A REFUND. SEE REVERSE SIDE OF THZS FORN FOR ZNSTRUCTIONS.} RESERVATION: Estates of decedents dying on or before December II, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of thm decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laafu! Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfi11 the requirements of Section 2140 of the Inheritance and Estate Tax Actj Act 25 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of NilXs, any of the Z3 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assmssmant Reviaa Unit, Dept. lB0601, Harrisburgj PA 171ZB-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-15Ol) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SZ) discount of the tax paid is allowed. The 15g tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid before January 18, 1996, the first day after the and of the tax amnesty period. This nan-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from tho date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and 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 2003 are: Interest Daily Interest Daily Intarest Daily Year Rate Factor Yaa.~r Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000Z47 1999 7Z .OOO19Z 1983 16Z .000438 1988-1991 llZ .000301 2000 8Z .OOOZZ9 1984 llZ .000301 1992 92 .000247 ZOOl 92 .000Z47 1985 13Z .000356 1993-1994 7Z .O0019Z 2002 6Z .000164 1986 XOZ .000Z74 1995-1998 9Z .000247 2003 5X .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ,ill 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 bm calculated. EXHIBIT 0 F:\FILES\DATAFILE\ESTATES\5540-8.dis¢Iaimt ESTATE OF GUY L. SHULTZ, DECEASED NO. 21-03-0205 DISCLAIMER I, VERNA H. SHULTZ, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby disclaim and renounce any interest to which I may be entitled under Item Two of the Last Will and Testament of Guy L. Shultz and under applicable law to the following assets: Assets registered in name of Guy L. Shultz: 50 sh, common, At Home Corporation 100 sh, common, AOL Time Warner 200 sh, common, Bell Atlantic (now Verizon) 200 sh, common, Cable and Wireless PLC Accrued Div. on Cable and Wireless 50 sh, common, Cisco Systems 99 sh, common, Dominion Resources, Inc. 200 sh, common, DTE Energy 1000 sh, common, D& P Selected Income Inc 546 sh, common, Energy East Corporation 301 sh, common, Exelon Corp. (form Phila Bec) Accrued Div. on Exelon 400 sh, common, Hershey Foods Corporation 400 sh, common, Linear Technology Corporation 266 sh, common, M&T Bank Corporation 6 sh, common, WorldCom, Inc.-MCI Group 50 sh, common, Worldcom, Inc. GA New NQB 100 sh, common, WorldCom, Inc. 200 sh, common, McDonald's Corporation 100 sh, common, Oracle Corporation 16316 sh, common, Altria Inc. (formerly Philip Morris Companies Inc.) 100 sh, common, UST Inc. Total: One-half interest in assets registered in names Shultz, as tenants in common: 4300 sh, common, General Electric Company 200 sh, common, The B.F. Goodrich Company 2670 sh, common, M&T Bank Corporation 875 sh, common, Student Loan Marketing Assn 4000 sh, common, UST Inc. 335 sh, common, NAIC Growth Fd., Inc. Total one-half interest: Cash Date of Death Value 045919107 0.0045 0.00 00184A105 10.4825 1,048.25 077853109 35.4050 7,081.00 126830207 3.0525 610.50 15.15 17275R102 14.48425 724.21 25746U109 55.8250 5,526.68 250847100 42.1300 8,426.00 264324104 9.9075 9,907.50 29266M109 19.6275 10,716.62 30161N101 50.2675 15,130.52 138.46 427866108 64.9200 25,968.00 535678106 30.0825 12,033.00 55261F104 78.5675 20,898.95 98157D304 0.1715 1.03 55268B106 0.1390 6.95 98155K102 0.139 13.90 580135101 13.4200 2,684.00 68389X105 12.1425 1,214.25 718154107 37.4075 610,340.77 902911106 28.3175 2,831.75 of Guy L. Shultz and Vema H. 369604103 23.6905 101,869.15 382388106 16.3075 3,261.50 55261F104 78.5675 209,755.22 863871505 107.3950 93,970.63 902911106 28.3175 113,270.00 628921108 9.3200 3,122.20 [525248.70] 735,317.49 262,624.37 19.83 Total Disclaimed Assets: 997,961.69 IN WITNESS WHEREOF, intending to be legally bound hereby and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal this :;-/';F' day of November, 2003. Verna H. Shultz COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) On this, the ::~2.-,? day of November, 2003, before me, a notary public, personally appeared Verna H. Shultz, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. Notary Public ,' NOTARIAL SEAL GORRINE L. MYERS, NOTARY PUBLIC CARLISLE BORO, COUNTY OF CUMBERLAND MY COMMISSION EXPIRES MAY 27,, 2007 ~' 'FIL~S,D^ rAamW~LLS~55,*O-I, win: ORIGINAL RETAINED BY: LAW OFFICES ,, ~O~SS~O~AL CO~O~ TEN EAST HIGH STREET [7 t 7) 243-33A~ LAST WILL ~ TEST~ENT I, GUY L. SHULTZ, of South Middleton Township, Cumberland County, Pe~sylvania, being of sound and disposing mind and memo~, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all foyer Wills or Codicils by me made. ITEM O~ I direct that all my legally enforceable debts, hneral expenses, testamenta~ expenses and all inhehtance taxes shall be paid to the extent possible ~om the assets held or passing under ITEM FO~ hereof as soon as practicable after my decease and ~ pa~ of the administration of my estate. ITEM TWO If my spouse, VE~A H. S~LTZ, is living t~y (30) days a~er my demh, then I give, devise and bequeath all of my estate, both real and personal prope~y, unto my said spouse, VE~A H. S~LTZ, absolutely. If my said spouse, VE~A H. S~TZ, does not so su~ive me, then I give, devise and bequeath all of my estate, both real and personal prope~y, unto my Trustee to be held or distributed by such Trustee under ITEM FO~, C, hereof. ITEM THeE In the event my said spouse, VE~A H. S~TZ, shall disclaim all or any potion of any devise or bequest made to my spouse under the foregoing ITEM TWO, then the amount othe~ise payable shall be held by my Trustee under ITEM FO~ hereof. For pu~oses of the Trust established under ITEM FO~ hereof, my said spouse, VE~A H. SHULTZ, shall not be deemed to have predeceased me by vi~ue of my spouse's exercise of the right to disclaim set forth herein. ITEM FO~ ~SIDU~Y A~ DISCLAIMER TRUST My Trustee shall hold the assets received under ITEMS TWO and THeE hereof, if any, for the following pu¢oses: A. My Trustee shall pay the net income, at least qua~er-a~ually, to my spouse, VE~A H. SHULTZ, for life. In addition, my Trustee in my Tmstee's sole discretion, may invade the principal of the Trust for the proper and adequate suppo~ of my said spouse, VERNA H. SHULTZ. Page 1 of 8 Pages G.L.S. B. My Trustee shall further pay to my spouse, VERNA H. SHULTZ, annually, such sum from the principal of the Trust as my spouse may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. C. Upon the death of my spouse, VERNA H. SHULTZ, my Trustee shall divide the trust estate into as many shares as I have daughters then living, including either of my daughters who have predeceased the last to die of my spouse and me but who leaves issue surviving. The share of any daughter who has predeceased the last to die of my spouse and me but who leaves issue surviving shall be further divided into separate trusts, per stirpes, for each of such issue. The Trustee shall hold each of such shares for the following purposes: 1. With respect to any such share held for the benefit of either of my daughters, the Trustee shall pay the net income of such share to or for the benefit of such daughter in at least quarterly installments. Further, the Trustee shall be at liberty to invade the principal of such share to provide for the health, education, maintenance and support of such daughter, keeping in mind the other resources available to such beneficiary for such purposes. Upon the death of such daughter, the Trustee shall divide such share into as many shares as such daughter has issue then living, per stirpes. The Trustee shall hold each such share as set forth in paragraph C, 2, of this ITEM FOUR. If such daughter shall die without issue, such share shall be added to the other shares created under paragraph C of this ITEM FOUR for the benefit of my other daughter or her issue, per stirpes. 2. With respect to any such share held hereunder for the benefit of any of my grandchildren or more remote issue, until the beneficiary of such share shall attain the age of thirty (30) years, Trustee shall pay so much of the principal and income of the trust as is necessary, in Trustee's sole discretion, for the health, education, maintenance and support of the beneficiary thereof, keeping in mind the other resources available to such beneficiary for such purposes. Upon such beneficiary's attaining the age of thirty (30) years, the Trustee shall pay the net income of such share to or for the benefit of such beneficiary in at least quarterly installments. Further, the Trustee shall be at liberty to invade the principal o£such Page 2 of 8 Pages share to provide for the health, education, maintenance and support of such beneficiary, keeping in mind any other resources available to such beneficiary for such purposes. Upon such beneficiary's attaining the age of forty (40) years, all accumulated income, if any, and principal of such share shall be distributed outright to such beneficiary. ITEM FIVE POWERS OF EXECUTRIX AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix and Trustee and her successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution. A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, Page 3 of 8 Pages or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in its absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase fi-om the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of the fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts ma5' be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following Page 4 of 8 Pages ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my Executrix and Trustee or her successors consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or sequestrations under process of law. torts of any beneficiary, or to attachments, executions or ITEM SEVEN APPOINTMENT OF EXECUTRIX AND TRUSTEE I nominate, constitute and appoint my spouse, VERNA H. SHULTZ, as Executrix of my estate. In the event that my said spouse, VERNA H. SHULTZ, shall predecease me or fail to act as Executrix, then I appoint my daughter, NANCY MILLER, as Executrix of my estate. In the event Page 5 or-8 Pages G.L.S. ~ that both my spouse, VERNA H. SHULTZ, and my daughter, NANCY MILLER, shall predecease me or fail to act as Executrix, then I appoint my daughter, JUDY HUNT, as Executrix of my estate. I hereby appoint my spouse, VERNA H. SHULTZ, as Trustee of any trust created hereunder. In the event that my spouse shall fail or be unwilling to continue to act as Trustee, then I appoint MANUFACTURERS AND TRADERS TRUST COMPANY as Trustee of any trust created hereunder. A majority of all income beneficiaries of the trust or trusts created under this Will may from time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to any one or more of the beneficiaries hereunder within the meaning of Internal Revenue Code §672(c) or successor provisions: When the removed corporate trustee has received written notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part of such removal and substitution. The removed corporate trustee shall not be relieved of liability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries and successor corporate trustee have otherwise accepted an account stated in lieu of a formal accounting. As used in this paragraph, the term "reasonable cause" includes, but is not limited to: (1) poor investment perfom~ance, (2) the removal of all current income beneficiaries from the state in which the corporate trustee is licensed to conduct business as a corporate trustee, (3) inattention to the reasonable needs of the beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high turnover of account officers assigned to any trust under this Will. Page 6 of 8 Pages G.L.S~ ITEM EIGHT WAIVER OF BOND I direct that my Executrix and Trustee and her successors shall not be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~Q~ day of ~ , 2000. GulL. Shultz ~ (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. Page 7 of 8 ['ages COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND ) We, Guy L. Shultz, Ivo V. Otto III, and lVlarcia Y. Compton , the Testator and the witnesses, respectively, whose names are signed to the 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 the Testator has signed willingly, and that the Testator executed it as his flee 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 a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness ? f. Witaess .,.' Subscribed, sworn to and acknowledged before me by Guy L. Shultz, the Testator, and subscribed and sworn to before me by Ivo V. Otto III and Harcia Y. Compton , the witnesses, this ~ ~l'day of c'~b¥~'~"/g°~ , 2000. No'~"f~ Public L.,, NOTARIAL SEAL CORRINE L. MYERS, Not, m7 Public Cadisle Boro, CumbedandCounty ~C2~!.s. si:~_og__E~ires Ma~/27, 2003 Page 8 of 8 Pages BUREAU OF TNDTVTDUAL TAXES TNHERZTANCE TAX DTVTSTON DEPT. Z80601 HARRTSBURG, PA 171Z&-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-d~8S EX AFP (07.-03) IVO V OTTO III ESQ MARTSON ETAL 10 E HIGH ST CARLISLE PA 17015 DATE 01-Z7-ZOOq ESTATE OF SHULTZ DATE OF DEATH OZ-Z$-ZO0$ FTLE NUMBER 21 05-0205 *COUNTY CUMBERLAND ACM 201 Amoun~ Rem*i tted GUY L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submLt the upper portLon of thLs fore wLth your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV-483 EX AFP (01-03) ~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ua ESTATE OF SHULTZ GUY L FTLE N0.21 05-0205 ACN 201 DATE 01-27-200q ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified Z. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) q. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: $6~195.17 .00 7~qZO.O0 36~195.17 .00 PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CRED/T BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ~XF PAXD AFTER THXS DATE, SEE REVERSE SXDE (XF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hilts, any of the Z3 Revenue District Offices or from the Department*s Z4-hour answering service for fores ordering: 1-800-36Z-ZOSO) services for taxpayers with special hearing and / er speaking needs= 1-800-447-30Z0 (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 17128-1021) --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, Dureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an expIanation 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 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. 1981 ZOZ . 000548 1987 91 . 000247 1999 71 . 000191 1983 161 .000438 1988-1991 117. .O0030X ZOOO 81 .000119 1984 XIZ . 000301 1991 91 . 000147 ZOOi 9X o 000147 1985 132 .000356 1993-1994 72 .000192 ZOOZ 61 .000164 1986 101 .000274 1995-1998 92 .000247 2003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID 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. Interest Daily Interest Daily Interest Daily Yea.__r Rate Factor Yea~ Rate Factor Yea~ Rate Factor 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 (18) months from the date of death. 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 .000164. Al! taxes which became delinquent on or after January I, 198Z ail! 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 198Z through 2003 are: BUREAU OF ZNDZVTDUAL TAXES TNHERZTANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-060! ZVO V OTTO 11! ESQ HARTSON ETAL 10 E HIGH ST CARLISLE PA 17015 CONHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERHZNATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN Amoun~ Rmml tted 07-05-Z00q SHULTZ OZ-Z$-ZO0$ 21 05-0Z05 CUMBERLAND 20Z GUY L HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF MILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insurB proper credit to your account, submit the upper port/on of this form w/th your tax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES ~ REV-736 EX AFP (01-02) .- NOT~CE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF SHULTZ GUY L F~LE N0.21 03-0205 ACN 202 DATE 07-05-200q ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verified 19,293.00 Z. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 36,195.17 .00 Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) ~. Total Inheritance Tax Assessed 36~195.17 5. Pennsylvania Estate Tax Due .00 .00 .00 6. Amount of Pennsylvania Estate Tax Previous/y Assessed Based on Federa! Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: PAYHENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) ~ZF PAID AFTER THIS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL INTEREST. AMOUNT PAID TOTAL TAX CREDZT J I BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE (IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR ZNSTRUCTZONS.) .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NXLLS, 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-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Zq-hour answering service for farms ordering: 1-800-362-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-qqT-30Z0 (TT only}. OBJECTIONS: 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. ZBlOgl, Harrisburg, PA 171ZB-lOZ1, --electing to have the matter determined et audit of the personal representative, OR --appeal to the Orphans' Court AONIN- ISTRATIVE CORRECTIONS: 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 Review Unit, Dept. Z80601, Harrisburg, PA 17126-0601, 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. The 15X tax amnesty non-participation penalty is computed on the total cf 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. 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, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .00016¢. All taxes which 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 The applicable lntersst rates for 198Z through ZOOq are: Oepartaent of Revenue. Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea~ Rate Factor 1982 ZOZ .000546 1988-1991 11g .000501 gOOZ 9Z .000Z¢7 1983 16Z .000¢38 199Z 9X .000247 2002 6X .00016¢ 198¢ 11X .000501 1993-1994 7X .00019Z 2003 5X .0001~7 1985 13Z .000356 1995-1998 9X .000Z¢7 ZO0¢ CZ .000110 1986 ZOZ .000Z7¢ 1999 7Z .00019Z 1987 9Z .000247 ZOO0 8Z .000Z19 calculated as follows: --Interest is INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 RE: Estate of SHULTZ GUY L File Number: 2003-00205 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: GUY L. SHULTZ Date of Death: February 23,2003 File No.: 21-03-0205 Social Security No.: 186-30-6674 Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state thefollowing: a. Did the personal representative file a final account with the Court? Yes No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cl k of the Orphans' Court and may be attached to this report. .~ Signature: Name: Address: Ivo V. Otto III, Esquire MARTS ON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal representative Date: January 3 I, 2005 F:\FILES\OA T AHLEIESTATES\5S40.8.srcp ('7 I ( ~.' '.' uR