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HomeMy WebLinkAbout01-03-11 (2) 15~561U145 REV-1500 ~``°'-'°' pennsylvenia OFFICIAL USE ONLY PA Department of Revenue cerurrwENroFnev~r+ue County Code Year ' File Number Bureau of Individual Taxes INHERITANCE TAX RETURN 2 ~ c7 ~ o o I Zv ~ ~~ x~soao1712a-oeol RESIDENT DECEDENT ~ 2~-os-oo~30 ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 196-12-0495 01252009 08011924 '~ I Decedents Last Name Suffix Decedent's First Name '~ MI Wirt Ruth ' nfo atl Bel J (If Applicable) Enter Surviving Spouses 1 rm on ow Spouse's Last Name Suffix Spouse's First Name ', MI Spouse's Social Security Number FILL INAPPROPRIATE BOXES BELOW ® 1. Original Retum 0 4. Limited Estate ® 8. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received ~I i i THIS RETURN MUST BE FILED IN DUPLICATE YV11fH THE REGISTER OF WILLS 2. Supplemental Retum 4a. Future Interest Compromise (data of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 0 10. Spousal Poverty Credft (date of death between 12-31-91 and 1-1-95) 3. Remainded, R~m (date of death prior to 12-!13 2)i 5. Federal Estab,Ta~ic Retum Required Ii 0 8. Total Numbber I $afe Deposit Boxes 11. Election to fait gtnder Sec. 9113(A) (Attach Soli. O~I CORRESPONDENT - THtS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION Name Daytime Teteph~ Stephen D. Tiley 717-243- First line of address Frey and Tiley Second line of address 5 South Hanover Stree City or Post Office Carlisle State ZIP Code PA 17013 ~... ~ ---~r"-----i' ~ ~ - BE DIRECTED T0: e~ ~, MANLY '~ _ 1 -c7 - rv ,._•.I,., •... ~ ~.:~ a I~ .'I) '; ;: 7 r`r'~ i c~::3 ,~ ? '-x-i n r~i ~orresponaenL s e-man aaaress• V V 1 1 ~i Y V L L ~..r Y l- 1 1 V S Under penaitles of perjury, I declare that I have examined Utz return, including acxompanying ides and statements, and to the t of y e and belief, it is true oxrect and , Dedaraljori rer other than the I ntatf+re b based on all iMormation of which re rer has a SIGNATUR P S IBL (LING RETURN ~TE X l ADDRESS William J. Wirt, Jr., 6 Westminster Drive, Carlisle, PA 17b1 , SIGNATURE OF EPA R OTHEFj,THA.N REPtRESENTATIVE TE ~ ~J ~`~ ~~ `~ ADDRESS Ste hen Carlisle PA 1701 Tile 5 South Hanover Street D , , . PLEASE USE ORIGINAL FORM ONLY Side 1 15D561D145 150567,0145 ~'''I J 1505610245 REV-1500 EX Decedent's 6o~ial Security Number oecedenrs Nao,e: Ruth J W i r l 19 6 -12 - 4 4 9 5 RECAPITULATION 1. Real Estate (Schedule A) ......................................... .. 1. NONE ~I~ 2. Stocks and Bonds (Schedule B) .................................... .. 2. ~ 14 5 0. 9 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. NONE 4. Mortgages and Notes Receivable (Schedule D) ........................ .. 4. ' I 0 . 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) .... .. 5. ' 15 0 . 0 0 6. Joint Owned Property (Schedule F) OSeparate Billing Requested ...... ry .. 6. ~, 21084.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ...... .. 7 NONE ~ 8. Total Gross Assets (total Lines 1 through 7) ......................... .. 8. 2 2 6 8 4 . 9 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. ~ 7 0 5 4. 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule q ............ . 10. NONE 11. Total Deductions (total Lines 9 and 10) .............................. . 11. '~ 7 0 5 4 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ........................:.. .. 12. ', 15 6 3 O . 9 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 'i an election to tax has not been made (Schedule J) ...................... . 13. I 0 . 0 0 14. Net Value Subiect to Tax (Line 12 minus Line 131 ...................... . 14. 1 15 6 3 O . 9 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 15. 0.0 0 16. Amount of Line 14 taxable i at linealratex.o 45 15630.90 1s. '' 703.39 17. Amount of Line 14 taxable at sibling rate X • 12 17. ! 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. I 0. 0 0 19. TAX DUE ...................................................... II, . 19. 7 0 3. 3 9 2p. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~I Side 2 1505610245 1505610214 L_ ' J __r ~. __ REV-1500 EX Page 3 Decedent's Complete Address: FNe Number 21-09-00130 196-12-0495 DECEDENTS NAME Ruth J Wirl STREET ADDRESS 29 Walnut Street CITY Boilin S rin s STATE PA SIP 17007 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest (1) ~ , 703.39 Total Credits (A + B) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII in box on Page 2, Llne 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) (4) (5) 0.00 T` 34.87 '~ 0.00 73x.26 Make check payable to: REGISTER OF WILLS, AGENT _ - _ __ _ ,, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AI~P~tIOPRIATE BLOCKS 1. Did decedent make a transfer and: (SEE SCHEDULE "D") a No a. retain the use or income of the properky transferred : ............................................................................. b. retain the right to designate who shall use the property transferred or its income : ............................... a c. retain a reversionary interest; or ............................................................................................................. 0 d. receive the promise for life of either payments, benefits or care? .......................................................... 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................: 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? ...', 4. Did decedent own an individual retirement account, annuity or other non-probate property, which ~~I' ']] contains a beneficiary designation? ...........................................................................................................„ L.1J 0 !F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT ASS PART OF THE RETURN. ,~ .,y ,,,.- ~~ . ,:.~ ., , -~ ;; ..., ~,,.~ , ; ~£ ;, ~: ~. : , Fri?,. . r. f' ,. ~,; t ~"_ . ,,.. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or Igor t~~ use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving s~oUse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirem nts for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. ~, For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the ~s0 of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(x)(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 percent, i3xc~pjt as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x1(1)]• • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §91 ~ 6( )tf 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 blopd r adoption. RE~~'~EX;`&~' ULE B SC H E D ' c cT ^ / c p A D OCKS BO S COMMONWEALTH OF PENNSYLVANIA J I « I V INHERRANCETAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMB. R Ruth J Wirl 21-09-0010 'i All property Jointly-owned with right of survivorship must be disclosed on Schedule . ITEM ~ VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 55 Shares MetLife common stock. See Exhibit "A" , Mean Price Friday, January 23, 2009 = $25.37 Mean Price Monday, January 26, 2009 = $27.39 Average of Monday and Friday = $26.38 j i $26.38 X 55 shares , i I i I ~, I i i ~' $1,450.90 TOTAL Rlso enter on line 2 Reca itul Itio 1 451 (If more space is needed, insect additional sheets of the same size) R~'-'~°'E"+(&98' SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES ~ NOTES ~, INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth J Wirl 21-09-00130' All property jointly-owned with right of survivonship must be disclosed on Schedu a f# . ; ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Bond and Mortgage given by William J. Wirl, Jr., and Cynthia S. Wirl on October 22, 200. See copy of Mortgage recorded to Cumberland County Mortgage Book 1842, Page 0040', attached as Exhibit "B" See copy of letter from Stephen D. Tiley to PA Dept. of Revenue dated February 26, 200, and its enGosed copy of life estate deed recorded to Cumberland County Deed Book 259, Page 4997, and its enclosed copy of the October 22, 2003 Bond from William J. Wirl, Jr. an Cynthia S. Wirl to Ruth J. 1Nirl, all coNectively attached hereto as Exhibit "C" '~, Value of Bond and Mortgage at date of death II $0.00 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. CDMMONwEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ~ ' ESTATE OF ', 'FILE NUMBER Ruth J Wirl 21-09-00130 Include the proceeds of litigation and the date the proceeds were received by the VALUE 1 Personal property at former residence, 29 Walnut Street, Boiling Springs, PA 17007 See Exhibit "E" 150 TOTAL (Also enter on line 5, Recapitulation) IS I ; 150 (If more space is needed, insert additional sheets of the same size) ~_ _ I I ~i REV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULEF JOINTLY-OWNED PROPERTY ESTATE OF: F LE NUMBER: Ruth J Wirl 1-09-00130 If an asset became jointly owned within one year of the decedent's date of death, it must be repo' qn Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Robert J. Wirl 72 Nut Grove Road, Pine Grove, PA 17963 o h B. ~, C. ICI JOfNTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY 96 OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR 51MILAR DATE OF DEATH ', D C DENT VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET! I REST DECEDENTS INTEREST M&T BankChecking Account No. 9835681058 ° 1. A. 5/5/04 See Exhibit "D" 52~ 000% 260 ' M&T Bank Savings Accountt No. 15004202120553 41 64' 0;00% 824 20 2. A. 5, 5110 " " , , See Exhibit D 0 I 0 ~~ 0 0 ~~i I 0 ' I 0 ~~ 0 0 0 I~ ' I ~ 0 ~ i 0 0 0 0 TOTAL (Also enter on Line 6, Recapitulation) I ~ , 21.084 .00 If more space is needed, use additional sheets of paper of the same size. i REV-1511 EX + (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF F#IL~ DUMBER Ruth J Wirl 21-09-00130 Decedent's debts must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 'i ' 1. ~ Ronan Funeral Home 4,281 Finleyville Cemetery Company -Opening & Closing of Grave ' 200 B. 1 2. 3. 4. 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP ~~ Year(s) Commission Paid: Attorney Fees: Frey and Tiley 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: Accountant Fees: Tax Return Preparer Fees: Register of Wills -Short Certificate TOTAL (Also enter on Line 9, Re If more space is needed, use additional sheets of paper of the same size. 0 $2,500.00 I ZIP •- I I '~, ~~-- $ ~ 69 4 REV-1513 EX+ (01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERrrANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: I F'FILE NUMBER: Ruth J W irl 1-09-00130 RELATIONSHIP TO DECEDE T AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s~ OP ESTATE I TAXABLE DISTRIBUTIONS pnclude outright spousal distributions and transfers under Sec. 9118 (a) (1.2).] 1' Janet L. Jones daughter 1V4 residuary 18204 Shurman Rd., Strongsville, OH 44136 2. William J. Wirl, Jr., son 1~4 residuary 855 York Road, Carlisle, PA 17015 3. Robert J. Wirl 72 Nut Grove Road, Pine Grove, PA 17963 son 1~4 residuary 4 Joan P, Kuskil I~ 24 Overlook Street, South Park, PA 15129 daughter , 1M residuary ~I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 16 OF REV-1500 COVER ~HE II Ti, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: ~~ 1. IC B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: , I i ~~ 1. Yahoveh's Philadelphia Truth Congregation '~ P.O. Box 547 Longanville, GA 30052 ' L ]#se -From House TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I ~ 0 If mwe space is needed, use additional sheets of paper of the same size. r ~,~- ~ ~ u -_ __ ~ C~ ~ 7 "~ `'~ ~ t ~ fi ,~ ~~~ ~~ ~ ~~~ ,~' ~ I ~ t~' ~- I ~ ~` L,...I~ ~ I / r C ~ 1 -~ ~',~' ~1 -~ --' G/r~ ~~ ~~ ~ G~d~~ '. ~~ .~ ~ ~ ~ ~~ ~ ~~~ ~ ~~~ ~ ~ a~ y~ ~, ~ ~j 0 ~~ 4 ~ 1~ J ~~ ~~~ 0 ~ ~~- ~- ~.--- Vii, ?~ _ ~ ~~ 1l ~, ~;, ~~ ~ I .~ , ! !r ~~ __ __ _ __ r "'~ LAST WILL AND TESTAMi=NT OF i RUTH J. WIRL I I, Ruth J: Wirl, of South Middleton Township, (29 Walnut Street, Boiling Sp~ing~, PA 1700T),Cumberiand County, Pennsylvania, being of sound and disposing mindl, memory and understanding, do hereby make, publish and declare this as and for ~,y Last Wili and Testament, hereby revoking and making void. any and all Wills and Codicils heretofore made. FIRST I direct the payment of my just debts and funeral expenses as soon after my~ death as may be convenient. I direct that all federal and Pennsylvania estate taxes, Pennsylvania inhe ' 'n taxes, and generation-skipping transfer tax payable as a result of my death, not li it to taxes attributable to property passing under this Will, shall be paid by my Execu r from my residuary estate, inGuding any part of my residuary estate that otherwise qualifies for a deduction for federal estate tax purposes. I direct my Executor not t~ seek reimbursement for any tax so paid from any beneficiary under this Will, heir o mine, or other transferee of property included in my gross estate. SECOND I declare that I am the widow of William J. Wirl, who died on Apri126, 1998, in Allegheny County, Pittsburgh, Pennsylvania and that we had four(4) children, to wi~: Janet C. Jones, Joann P. Kuskil, William J. Wirl, Jr., and Robert J. Wirt. I have no '. deceased children nor any other children living by my husband or otherwise. THIRD All the rest, residue and remainderof my estate, real, personal and mixed, ~'nd wheresoever the same may be situate, I give, devise and bequeath, in equal share, per stirpes and not per capita, unto such of my children as shall survive me by nin ty (90) days, but should any of them fail to o survive me then the share such deceas child of mine would have received shall pass to such of his or her issue as shall su iw me by a period of ninety (90) days, per stirpes, and if there be no such issue the s me shall lapse and be added to the remaining shave or shares FOURTH Any and all payment or payments of any sum or sums, whether in cash or inl kin and whether for principal or income, .payable to any said child or children, shall be rnad upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free frorjt control by the. creditors of any such beneficiary. All shares of principal and income'. herein given shall be free from anticipation, assignment, pledge or obligations of a~'y beneficiary, and shall not be subject to any execution or attachments. last Wil! and Testament ojRuth J. Wbl PagIe (ol FIFTH I hereby nominate, constitute and appoint my said son William J. Wirt, Jr., ajs ~I Executor of this my Last Will and Testament. In the event of the renunciation, dea h, resignation or inability to, act for any reason whatsoever of my said husband, I no ina constitute and appoint my daughter-in-law, Cynthia S. Wirt, as Executrix of this my La Will and Testament. I further direct that no bond or other security shall be requir of any Executor or Executrix appointed in-thisWill for the performance of his, her or i s duties in any jurisdiction in which he, she or it may be called upon to act. -The to s Executoror Executrix may be used interchangeably in this Wiil and shall refer to a~y Executor or Executrix appointed In this will, or any other Administrator appointed b~ a court of competent jurisdiction. SIXTH Irt addition to; and not in limitation of, the powers confened by law or by oth provisions of this Wili, my Executor shall have the following powers, each of which be exercised from time to time by my Executor in his sole discretion: (a) To retain in the form received, and to sell either at public or private s. to distribute in kind, arty real or personal property. (b) To manage both real and personal property. (c) To invest and reinvest in ali farms of property, notwithstanding the fa any or ali of the investments made are of a character or size which b this expressed authority would not be considered proper for an Exec (d) To exercise any option or rights arising from the ownership of investr (e) To compromise claims without court approval and without the consei any beneficiary. IN WITNESS WHEREOF, 1 have hereunto set my hand and seal to this my Will and Testament, :written on three (3j pages (including notary page); this day of October, 2003. ~1~ ® I _ .~liC-- (SEAL) Ruth J. ri of Signed, sealed, published, and deGared by Ruth J. Wirl the Testatrix above named, as and #or her Last Will and Testament, in our presence, who; In her prese~ce, at her request, and in the presence of each other, have hereunto subscribed our na e as attesting witnesses. U ~' ~ `~ ~~ -~ Lair Will and Tearament ojRarh j. Wu•1 Page ~'~ of 3t~"~ 1 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND ) We, Ruth.J. Wirl ,the Testatrix in, end Stephen D.. They and R~ert d. Frey ,the witnesses; t0 the Last Will and Testament, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: a. that I, the Testatrix, do hereby acknowledge that I signed and executed ~~ the instrument as my Last Wiit and Testament, that 1 signed it willingly a~td', as my free and voluntary act for the purposes therein expressed; and b. that we, the witnesses, were present and saw the Testatrix sign and. execute the instrument as her Last Witl and Testament, that she signed ~t willingly and executed it as her free and voluntary act for the purposes !, therein expressed; that each of us in the hearing and sight of the Te~tat~ix` signed ttf Last Will and Testament as a witness and that to the best~of our knowledge the Testatrix was at that time eighteen {18) or more year of age, of sound mind and under no constraint or undue influence. ', R h J. Wir! af/ ' ~' Subscribed, swum to and acknow edged before me by the TestaMx and the witnesses above-named, this -2z day of October, 2003. J N3 Notary blic . warm ~a ~ 9oIto1K111OS ~RYPUBLiC ''.. ,11YCOI~pw ~a~dMAwD~W., PA I Larr Wi!! and Testainenr ofRatk J. Wir! ~ Page 3 0,~3 (NYSE) U.S. Dollar Date Price High Low Volume 2 Munch (t~+y) ___. 183/09 26.63 27.39 23,35 8,102,500 / ~ _ 3S ~v ~_ ' ~ ~ No Splits ~ _ ` ~ ~~ ~~ts Get another quote any day after 1/2/1970 1 m~ ,, 2mo mo rno 1Y yr_ ~r 1/2/1970 Symtwl: ~ Date: :.1/231,2009„ oo~rr-A~ ii i~~'~.4i-ri~,r ~A~f~i Quotes delayed at Least 15 minutes. MaAcet data provided by Interactive Data. Tema & Conditions. Powered and implemented by Interactive Data Manafled Solutions. (NYSE) U.S. Dollar Date Price High Low Volume 1R8/09 26.72 28.98 25.79 9,102,800 No Splits ~ '~ ~' 3 5 Get another quote any day after 1R/1970 1RN970 Symbol: Date: x/26/2009 2 hAarxh (Gaily) __ _ _ 3'S .. ~ .. u~ I~~~ 11 ms 2mo mo §mQ ~ ,~yr ,~ ~t•,4' ~"' J7 y~A~y Quotas delayed at least 15 minutes. Market data provided by lr~teractlve Data. Terms & Conditions. Powered and implemented by Interactive Data Mana9ad_Solutions. ~, `~~ ......~.,.i i'. ZlEGL'tR ~'i::~;;?F;i;CR J~ DEE~?S tti;~Eli_ANES Gt~UNiY~~ 03 OCT 22 PPl 3 09 M4RT~A~E MADE TAE ,~~~y of October in the year of our Lord two thousand three (2003), BETWEEN WILLIAM J. WIItL, JR., and CYNTHIA S. WIRL husband and wife, of South 'i Middleton Township (855 York Road, Carlisle, PA 17013), Cumberland County, Pennsylvania, ~ hereinafter referred to as Mortgagors, AND RUTH J. WIRL, of South Middleton Township (29 Walnut Street, Boiling Springs, PA 17007}, Cumberland County, Pennsylvania, hereinafter referred to as Mortgagee; WHEREAS, the said Mortgagor, by bond of even date, stands bound unto the Mortgagee in a certain princi sum, conditioned for the payment of--Siacty Seven Thousand Five Hundred-- (S67,SOA.00) Mars and all additional moneys advanced by the Mortgagee, without interest, and without monthly payments, due and payable in equal shares to the sibltngs of William J. Wirl, Jr., upon the death of Ruth J. Wirl, all as provided in the Bond accompanying this Mortgage. NOW THEREFORE, the said Mortgagor, inconsideration of the sums advanced by or to be advanced by the Mortgagee, the receipt whereof is hereby acknowledged, and for securing payment and performance of said recited Bond as aforesaid, does hereby grant, bargain, sell and convey unto the said Mortgagee, its successors and assigns, ALL THAT CERTAIN tract of land situate on the West side of Walnut Street, in the Village of Boiling Springs, South Middleton Township. County of Cumberland and State of Pennsylvania, bounded and described as follows: ', BEGINNING at a point in the center of Walnut Street; thence in a westwazdly direction along land, now or formerly of Frank B. Beavers, a distance of one hundred and fourteen and two- ', tenths (114.2) feet to the eastern side of an alley twelve (12) feet in width; thence in a northwardly direction along the eastern side of said alley, a distance of ninety-five (95) feet to a point in line of land now or formerly of E. Hays Shughart and Nellie M. Shughart, his wife; thence in an eastwazdly direction along land now or formerly of said E. Hays Shughart and Nellie M. Shughart, ', !, his wife, a distance of one hundred and fourteen and two-tenths (114.2). feet to a point in the center of Walnut Street; thence southwazdly along, the center of said Walnut Street, a distance of ninety- five (95) feet to a point, the Place of BEGINNII~IG. BEING improved with a single fritne bungalow and garage known as and numbered 29 Walnut Street, Boiling Springs, Pa. 17007. BLIND the same premises which Violet R. Lilley, widow by deed dated November 6, 2002 li and recorded November 8, 2002 in the Office of the Recorder of Deeds in and for Cumberland County, at Cazlisle, Pennsylvania, in Deed Book 254, Page 2404,. granted and conveyed to William J. Wirl, Jr., and Cynthia $. Wirl, husband and wife, Grantors herein. '~, BEING the same premises which William J. Wirl, Jr. and Cynthia S. Wirl, husband and wife, by deed immediately following the execution of this mortgage, intend to convey a life estate to Ruth J. Wirl, Mortgagor herein. TOGETHER with all the buildings, improvements, and appurtenances whatsoever thereunto belonging, and the reversions aad remainders, rents, issues and profits thereof and also together with all heating, plumbing, cooking and lighting fixtures ad equipment, and all screens, storm windows, storm doors, awning, and shades, now or hereafter attached to or instalicd in or used in connection with the real estate above described. AloRgsga - fir! Page 1 of 2 BK 1842PG0040 ~, ~~ ~. `~~, -,:4 TO HAVE AND TO HOLD the same unto and for the use of the Mortgagee, .. successors or assigns forever. PROVIDED, however, that if the Mortgagor shall pay and perform according to the conditions hereof and said Bond, everything to be paid and performed as aforesaid, then the estate hereby conveyed and granted shall become null and void. Notwithstanding the provision in the Bond and this Mortgage for payments to the siblings of William J. Wirl, Jr., this Mortgage maybe satisfied at any time by Ruth J. Wirl while she is living, or by the Estate of Ruth J. Wirl after her passing, without the consent or joinder of any of the siblings of William J. Wirl, Jr., and without receipts, accounting, or other evidence of any payments to the siblings of William J. Wirl, Jr. BY THE EXECUTION and delivery of this Mortgage and of the Bond secured hereby, the parties hereto agree that there are adopted and included herein, for any and all purposes, as an integral part thereof, by reference, the same as if set forth verbatim herein, all the gtneral provision, covenants, conditions, and obligations contained in the Stipulations of General Mortgage Provisions attached hereto. All specific provisions of this Mortgage and its accompanying Bond shall superceed any inconsistent General Provision. PROVIDED, HOWEVER, that if the Mortgagor shall pay all of the aforesaid indebtedness, and other amounts which may be owing hereunder or under the accompanying Bond, and shall fully perform all the covenants, conditions and agreements set forth or incorporated herein and in said Bond, then. this Mortgage shall be void and released at the expense of the Mortgagor, and the estate hereby granted and conveyed shall be void. WITNESS the due execution hereof the day and year first above written. i~ .(SEAL) J. R. (SEAL) ~~ C S. WIRL Commonwealth of Pennsylvania } ss. County of Cumberland On taus, the ~?`-~y of October, 2003, before me, the undersigned o,~cer, personally appeared WILLIAM J. W1RL, JR., and CYNTHIA S. WIRL, husband and wife, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. WHEREOF, I hereunto set my hand and official seal. ''''°'~~1 ~ D: `''7 "'~ ~`' ~ .~>ftyQt`1p11C1t'S • ~'~~fSEAL) '-'ji' ~'r: 4 Y~`K~ 'i' t\ i t16TA1MM.fi11L '.~ir•'••.:1&Yt,..~ ~,.,i',~: NDI~IA1-t~Y~tJC O ,_... ~ G't•I~i~0110.C{at#~~IOCOIMrY,M }?Q R Y4 0~5 waorwaaeM a~rrr.~a aRS~ I do hereby certify that the precise residence and complete post office address of the within named Mortgagee is 29 Walnut Street, Boiling Springs, PA 17007. `~ Ci~ St hen . Tiley, Esquire Attorney for Mortgagee Mortgage - Mlhi 61(I 84~G004~ Psge 2 of Z Signsd, Seals aad Delirsred in tlu Prsssncs of i J STIPULATION OF GENERAL MORTGAGE PROVISIONS TIiE`FOLLOWING general provisioru, covenants, conditions and obligations shall be an integral part of any tnort• gage hereafter recorded in any County in Pennsylvania in favor of the undersigned, herein termed the A4ortRat;ec, when such sttbsegtteatly recorded mortgage exprt~sly protnda [or ilu incorporation of the tolbwing general provisinux, covenants, conditions and obligations as an integral part ilureof by reference to il»s recorded stipulation. ADDITIONAL ADVANCES. Tlu Aortgage and the lien iltereaf shall be security not only for the original inclebt- ednes: evidenced by the accompanying Bond, but also for any other stuns iltat may be loaned or advanced by the A[ort- gagee Oo the Mortgagor at any time or times hereafter. PAYMENT OF TAXES, INSURANCE PRE>vfIUA•1S AND OTHER CIIARCES. From time to, time, until site debt and intcrmt are fully paid, Mortgagor shall pay and discharge, when and as the same shall become due and payable, all taxes, assessments, sewer and water rents, and all outer charges and claims assessed or levied by any lawful authority upon any part cf the mortgaged premises; pay all ground rents racrrwd From the mortgaged prtxrtises and pay and discharge all nurhanics' liens which may be filed against said premises and which shall or might have priority in lien or payment to the debt secured hereby; pay and discharge any tax which may be levied by any duly constituted authority upon A[ortsgee on account of or measured by ilte amount of debt due hereunder or under ilte accompanying Rnnd; provide, tenew and keep alive such politics o[ hazard and liability ittsuranct: as Afortgagtx may from time to time squire upon the buildings and improvements now or hereafter erected upon the mortgaged pcetnises, with loss payable clauses in favor of Aiortgagec as its intcrtxt may aplxar. MAINTENANCE AND REPAIR OF AtORTCACED PREMISES. 1\[ortgagor shall maintain all buildings and improvtnrtents subject to this Aortgage in good and wbstantial repair as determined by Mortgagee Aortgagee shall have the right to enter upon the mortgaged prcm'ucs at any reasonable hour for the purpbsc of ittsltccting the orrJtr, condition and repair of the building oc buildings erected thereon, and to mdke any needed repairs. NON-PAYMENT OF TAXES, INSURANCE, OTHER CHARCF.S, AND COST OF REPAIRS. In site event Mort- ~~ gagor neglects or refuses to pay the taxes, insurance premiums or other charges abovr mentioned, within 30 dada after the same become due and payabtc, or fails to main4~in the buildings and hnproventents as aforesaid, then the Afort- ', gagee, may, at iq option but without any obligation to do w, advance the sums required and add any amounu so ad- vanced to the principal debt secured hereby, and collect the same as a part o[ the principal debt. ~'TItANSFER OR ENCUMBRANCE OF MORTGAGED PREMISES. Mortgagee agrees not to transfer title to the mortgaged prctniees unless the Mortgagee consents in writing to such transfer. A tratuier to the survivor or devisees or heirs of the Aortgagor or a sale by his petaonal representatives in the event of ilte Aiortgagor's deailt shall not come widtin the prohibition of ilu foregoing acntcncc. Aortgagor also covenants and agrees not to create nor permit to accrue, upon all or any part of ilte mortgaged premisef, any debt, lien or charge which would be prior to, or an a par- ity with, the lien of this Mortgstgc. REAIOVAL OR ALTERATION OF IAdPROVET\IENTS, Mortgagor agrees not to remove, dunoliah or make any subsgntial alteratiotu to any hnproverncnts now or hereafter incased on ilte mortgaged pretniscs unless ilte Aortgagee consents in writing thereto. ASSIGNMENT OF RENTS. mortgagor assigns and transfers unto A4ortgagce any and alt rents from the mortgaged prerrtises, and authorizes the Atortgagec at any time there is a default under the Mortgage or accompanying-Mond, m take possession of, rent, repair, and operate said prctniscs and, after deduetittg all costs of collection ,operation, repairs and administration, to apply the balance of the rents received on account of ilu obligation of the Aortgagor. A[ort- gagee shay have full power to lease or renew bases upon such terms anti conditions as to Adortgagce may uem proper or desirable. ACCELERATION OF AfATURITY AND FORECLt~SURE PROCEEDTNGS UPON DEFAULT. Incase default be made by the Aortgagor in ilu payment of any installmrnt of principal, intcrat, or outer sums payable under the terms of thu Mortgage or the accompanying Rond, and the total arrcarages are equivclant to hvo contracted monthly inataliment payments, or in the event of a breach by the Alt+rtgagor of any of du other obligations, covenanq, condi- tions and agreements set forth in this Aortgage nr in ilte accompanying Bond, then and in etch cast: flu entire unpaid balantx of ilte ~indebtedtttxs inchulinR advances anti at) other sums paid by the Aortgagee in arcorclance with the tcrrtts •Mortgagor agrees not to transfer title, legs! or equitable, unless Mortgagee consents its welting to such transfer. Tlils provision is for preventlag Agreements of Sale for purposes outer titan passing legal title wittiln 180 days of signing said A~ ~e~ pf,Sft~r 0 0 `. of this A{ortgage or il~e accompanying Mond, together witL unpaid intertxt thereon, s~LLa11, at the option of the Mortga- gee, and wiil~out notice, become immediately due and payablq and foreclosure proeecepings may be brought forthwith on the )\Tartgngc or jud6munt may be confessed on the accompanying Bond and prosxulcd to judgment, execution and talc for the collection of il~e wmq together with costa of suit and an attorney's mmission for wllection of five per centum o[ U-e total indebtedness or two fiundrexl dollars, ahichcvcr is the larger ount. Mortgagor hcmby foci c~•cr waives and rclclsea all ermn in sail proceedings, wuirca stay of execution, the Iri t of inquisition and extension of tune of payment, agrees to condemnation o[ any property levied upon by virtue of any amch execution, and waives all exemptions from icvy and sale o[ any property that now is or hereafter may be excm~ted by law• SUCCESSOR INTEREST'S. The ohligatio~u, covenants, conditions and agnxmcnb epnitained in this Mortgage and the accompanying Dond shall be binding upon, and the benefits duscof shall inures t¢, il~e respective parties hereto and -heir rtxpecGve personal npreaentatives, heirs, succeason and assiitns. W q 'i~ H ~ H a ~ . pG O '~ T Certi~~,t:)I SI to be recorded >atEaoltnso in the OiRee for Rtxording of need. in and for Tl; Gu11tL- ~; j and Cowry P~ in Mortgage Book No. Page •t' : • -,~ ±• ~'..,; ~,~,.~ ~~ lYIT1dESS my hand and seal of office tWa day . . i1P. r'r~g ~., 8 4 2 PG OU~'_____ .~~ - ~~ ` ~rdt~ .~ FREY & TtLEY ATTORNEYS-AT LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 ROBERT M. FREY OF COUNSEL STEPHEN D. TILEY ROBERT G. FREY February 26, 2009 PA Dept of Revenue Individual Taxes . Inheritance Tax Division P.O. Box 280601 `Harrisburg, PA 17128-0601 Attn.: Elizabeth Re: Estate of Ruth J. Wirt, Deceased 21-2009-0130 Dear Elizabeth: 1~ElEPHONE (717) 243-5838 ~PICSIMILE (717) 243-8441 I thank you for forwarding this letter of inquiry on to the appropri~t~ party for review. Enclosed please find a copy of a deed dated October 22, 2003 fro William J. Wirl, Jr., et ux. to Ruth J. Wirl. As you can see, William Wirl ~n phis wife gave to his mother a life estate in the property known as 29 Walnut Meet. William and his wife had owned this property for roughly one year prior ~o tfnis conveyance of a life estate. Ruth 11Virl never had file to the. property, oth r khan the life estate that she acquired by this deed. I do not believe, therefor, ~t the decedent made a conveyance and retained a life estate which is report~b e, or taxable, for inheritance tax purposes. l am wrifing because, at the same time, Ruth Wirl made a~n unus~a loan to her son and daughter-in-law. Ms. Wirl worried that, because her son Iw ~ in the building trade, he could experience financial difficulty and she woul~ I sIe her life estate. in 29 Walnut Street because there was apre-existing mortga~e t~ a bank. She desired to payoff that mortgage. She further desired to take ~a ~w mortgage so that she could ensure that there would be no other superior editor that could somehow divest her interest. However, she was a woman of w limited means, and it took virtually all of her funds to satisfy the prior molt age. EXH18lT "C" ' Pa Dept Of Rtvenut Atds.: Elizabeth Re: Estate of Ruth J. Wirl, Deceased 21-2009-0130 February 26, 2009 Page 2 . Frei atnd Tiley Aitortceys At-Law This created a somewhat conflicting problem since she had four childr~n~~and wanted to treat all of them equally upon her death. Such fears were not necessarily well founded as UVill'sam Wirl's din racial position was in no way precarious, but Ruth Wiri was elder{y and, haw g seen the ups and downs of the business cycle, was fearful and desired assu~,ra ¢:es that the home could not be taken by a bank. This fear is one of the revs ns why she also desired some title interest, and we settled on a life estate. Ruth Wirl paid off Biil Wirl's prior mortgage and took a new mart a ~ in the amount of $67,500,. dated October 22, 2003, and recorded on that a in Cumberland County Book 1842, Page 0040, That mortgage secured ai B nd of the same date, a copy of which is enclosed. This Bond provides that it is l satisfied in full upon William's payment of $22,500 to each of his siblings, ithin sac months of Ruth Wirl's death. William Wirl is arranging financing and e` anticipate that these payments will be completed, within six months of ~ h Wiri's . death. In my opinion, therefore, this mortgage should be listed on Sch~cf f~ "D" on the inheritance tax return, but at a zero value. I ask for a preliminary review by your office to determine whether of not you are in accord with my conclusions as set forth in this letter. I appre~i ~ your assistance in this regard. Should you have any questions, please feel it to contact me. SDT/tl Ends. Sincerely yours, ~.~'? ~ ~I Stephen D. Tiley ~U t18C[' "C" ~~ ~'/ ~3 OCT 22 Pfd 3 10 Tax Parcel No. 40-29-2484025 MADb THE c~z"~ay of p~~d w inYhe year of our Lord two thousand three (2003). - BETWEEN WILLIAM,J. WIRI•, JR., and CYNTHIA S WQtL, husband and wife, of South Middleton Township (855 York Road, Carlisle, PA 17013), Cumberland County, Pennsylvania, parties of the fnst part, Grantors, and RUTH J. WIRL, widow, of South Middleton Township (29 Walnut Street, Boiling Springs, PA 17007), Cumberland County, Pennsylvania, party of the second part, Grantee: WTfNESSETH, that inconsideration of One ---($1.00) Dollar, in hand paid the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey to the said Grantee, for the term of her natural k; fe only, ALL THAT CERTAIN tract of land situate on the West side of Walnut Street, in the Village of Boiling Springs, South Middleton Township. County of Cumberland and State of Pennsylvania, bounded and described as follows: BEGINNIIVG at, a point in the center of Walnut Street; thence in a westwardly direction along land, now or formerly of Frank B. Beavers, a distance of one hundred and fourteen and two-tepths {114.2) feet to the eastern side of an alley twelve (12) feet in width; thence in a northwardly direction along the eastern side of said alley, a distance of ninety-five (95) feet to a point in line of land now or formerly of E. Hays Shughart and Nellie M. Shughart, his wife; thence in an eastwardly direction along land now or formerly of said E. Hays, Shughart and Nellie M. Shughart, his wife, a distance of one hundred and fourteen and two-tenths (114.2) fat to a point in the center of Walnut Street; thence southwardly along the center of said Walnut Street, a distance of ninety-five (95) feet to a point, the Place of BEGINNING. BEING improved with a single frame bungalow and garage known as and numbered 29 Walnut Street, Boiling Springs, Pa. 17007. BEING the same premises which Violet R I.illcy, widow by deed dated November 6, 2002 and recorded November 8, 2002 in the Office of rho Recorder of Deeds in and for Cumberland County, ai Carlisle, Pennsylvania, in Deed Book 254, Page 2404, granted and conveyed to William J. Wir1,1r., and Cynthia S. Wirl, husband and wife, Grantors herein. 8003 ~Jr9 FAC!'¢~~d"t ~{~''~' PROVIDED HOWEVER, that the within life estate in Ruth J.Wirl shall terminate in the event that she should. become unable to physically reside in the premises as her principal residence, and, in any event, shall terminate automatically in the event that she should fail to physically reside in the premises for a period of 6 months or longer. THE WITHIN conveyance is exempt from all realty transfer tax as a transfer between son and daughter-in-law and mother/mother-in-law, pursuant to 72 P.S.§8102- c.3(6). AND the said Grantors do hereby covenant and agree that they wilt warrant SPECIALLYthe property hereby eonvryed. IN WTlNESS WHEREOF, said Grantors have hereunto set their hands and seats this day and year fast above written. Signed, Sealed, and Delivered in the Presence of /A Commonwealth of Pennsylvania }'ss. County of Cumberland ..-J-~ 11 5EAL) illiam J. Wirl, Jr. .~c~~~~(SEAL) Cynthi , . Wirl On this, the ~'r =day ~~ ~' 2003 before me, the undersigned ajficer, personally appeared WILLIAM J. WIRL, JR., and CYNTHIA S. WIRL, husband and wife, brown to ~me (or satisfactorily proven) to 6e the persons whose names arc subscribed to the within instrument, and acbrowledged that thry tzecuted the same for the purposes therein contained. rn- wTINESS WHEREOF,1 hereunto set my hand and o,,~cial seal. ~ ~ ~~ 7 7 SEAL) tr~~.aw. sntwrransr, raTNnrn~ c+aaatta~orraa+wntatooour~er,rat w ca~Nrarr iosara ~tMt tisar 1 do hereby certify that the precise residence and complete post o,~ce address of the within named Grantee is 29 Walnut Street, Baiting Springs, PA 17007. St phen D. Tiley, Fsquire, n.ts. . ='~` Attorney for Grantee ~ °, ±. ._~ eccY ?59 sac: ~~,~ . ~ . . ~• i L; •cedS ,HIB~"T "C~' 1VIORTGAGE BOND WITNESSETH THAT WILLIAM J. WIItL, JR., and CYNTHIA S. WI~tI~,, husband and wife, of South Middleton Township (855 York Road, Carlisle, Pa 17013), Cu$nbllerland County, Pennsylvania, hereinafter referred to as OBLIGQR c}r ~iBLIGORS, are held and firmly bound unto RUTH J. WIRL of South Middleton Township (~9 V~alnut Street, Boiling Springs, PA 17007), Cumberland County, Pennsylvania, hereinafter referred q as in the sum of an amount consisting of two times the amount stipulated below paid to the Obligee (or the persons described in this Bond) in lawful money of the United Stags America, to be paid to the said Obligee (or the persons described in this Bond), its hens, success r$, or assigns, to which payment well and truly to be maw, the said Obligor does bind his Ih ' ,executors, administrators, and assigns and every one of them, jointly and severally, firmly b use presents. And. so conditioned that anything herein provided to the contrary notwithstandin , ;is expressly understood and agreed that the Obligation of this Bond shall cover, as well, any fu advances that maybe made by the Obligee to the Obligor, at any time or times hereafter, provi at no time may the total balance due by Obligor to Obligee (or the persons described in this o d~ hereunder, whether the same represents in whole or m part, the initial advance or any ', advance or advances, exceed the sum an amount consisting of two times the amount stipulated w to be paid to the Obligee (or the persons described in this Bond). And the said Obligor does lie }~y empower the Prothonotary or any .attorney of any Court of record within the Commonwealth ~,of nnsylvania or elsewhere to appear for him and with or without a declaration filed, confess judgt~e t jagainst him in favor of the Obligee, its hens, successors, or assigns, as of any. term, for the n ~ sum above mentioned, which sum shall include and cover all payments required to be made b}~ ~ Obligor- in . and by .the terms and conditions of this bond as hereinafter set forth, including al 'attorney's commission for collection of five (S~o) per,centum of the total of all such payments ~r $200.00, whichever is larger, together with costs of suit; and does hereby waive stay of ex 'bn or other process on such judgment, and holding inquisition on any real estate levied on by ~,of any writ sued out on such judgment is hereby dispensed with and waived and condemn n agreed to, which real estate may be sold under a writ or writs of Execution or other la and all exemptions of personal property from levy and sale on any execution under any la1uv ~w in force or hereafter passed, is hereby waived, and further Obligor hereby waives all erro~, dj~fects, and imperfections in entering the said judgment or in any writ, or proceeding thereon r reto or in anywise touching or concerning the same, and for the confession and entry of such ju ~rnent, this shall be sufficient warrant and authority. THE CONDITION OF THIS BOND is such that if the above bo deli'' Obligors, WII..LIAM J. WIRL, JR., and CYNTHIA S. WIRL, husband and wife, their irs~ executors, administrators, or assigns shall pay a total of Siarty Seven Thousand Five H dyed --- $G7,500.00)---Dollars, by paying Twenty Two Thousand---$22,500.00---Dollars to eiach of the three siblings of Williarrr J. Wirl, Jr., within six (6) months of the date of death ~f Obligee herein (RUTH J. WIRL), and shall further comply with all of the other terms and coridi 'ins of this Bond, without any fraud or delay, then this Bond shall be void. ~ ~, Mortgage Bond - ~rl ~'~~ P-1. of 3 `~ V ' L ~~ '~ TffiS BOND is intended to secure an obligation to redistribute the principal of this Bond, to wit: ($67,500.00) among the three (3) siblings of William J. Wirl, Jr., at the death of the Obligee, aad is expressly made without interest, neither to be paid, nor tq be accrued. ' FURTHERMORE, in the event that any of the said siblings of William J irl, Jr. should: fail to survive the Obligee, Ruth J. Wirl, that in such event the $22,500.00 due the, d .eased sibling shall instead be distributed to the living issue of said deceased sibling, per stirpes aid not per capita. In the event that one of the siblings bf. William J. Wirl, Jr. should not survive Ru ,J. Wirl, and should not be survived by any living- issue at the time of the death of Ruth ~. irl, then the $22,500.00 due the said deceased sibling shall be divided equally between Wild J. Wirl, Jr., himself, and his surviving siblings, or a share, per stirpes, to any other predece ed siblings who shall have living issue at the date of death of Ruth J. Wul. ~ DUE ON TRANSFER: SHOULD THE LEGAL OR EQUITABLE TO THE REAL ESTATE WHICH IS THE SECURITY FOR THIS DEBT BE SOLD ONVEYED BY OBLIGORS, OR EITHER. OF THEM, TIN THE UNPAID PRINCIl'AI-IB CE OF SAID DEBT TOGETHER WITH ACCRUED INTEREST T'HEREONI I~A.L.L BE IlVIlViEDIATELY DUE AND PAYABLE, A~'JY'THING HfFRETN CONTAIl'~E TO THE CONTRARY NOTWITHSTANDING; PROVIDED HOWEVER, THAT THIS' P GRAPH SHALL NOT BE APPLICABLE TO ANY TRANSFER TO E;TI'I~R WILL . WIRL JR. ALONE OR CYNTbIIA S. WJRL A3,ONE, NOR SHALL THIS CLAUSE PET G TO "DUE ON TRANSFER" APPLY TO ANY TRANSFER TO THE ISSUE O J. WIRL, JR., OR SOME OF THE ISSUE OF WILLIAM J. WIRL, JR., IN THE E OF THE DEATH OF WILLIAM J. WIRL, JR. IT IS AGREED, between the parties that the Obligee, Ruth J. Wirl, shall ply .real estate taxes and hazard insurance on the property which is given as security for this obli~g oo, as she is the life estate holder gursuant to a Deed to be entered into contemporaneously herewli . PROVIDID, however, and it is hereby expressly agreed that if at any time lei under the terms of this Bond, or if the title (both legal and equitable) to the mortga~ec transferred to anyooe other than the survivor of the Obligor, or his hens or devise; prior written consent of the Obligee, or in case of any default under the tenm~ 1 accompanying Mortgage, and such default in any one of these respects exist for a (30) days; then and in such case the unpaid balance of the loan including additional a~ at the option of the Obligee, become due and payable immediately, and payment 'ion balance of the loan, and -additional advances, and other payments herein agreed to lie Obligor, .may be enforced and recovered at once, anything herein contained t~ notwithstanding; a writ or writs of Execution. or other lawful writ -may be is, t judgment obtained upon this obligation by virtue of the warrant of attorney herein complaint in an action of mortgage foreclosure may be filed upon the accompanying) ] grasecuted to judgment and execution and sale to recover the unpaid balance f additional advances made by the Obligee as herein or otherwise legally provided, all , .remaining unpaid, together with aU fees, cost, and expenses of collecting the sarr~$, attorney's commission of five per centum, or $200.00 whichever is larger, arh; contained to the contrary notwithstanding; and as a concurrent and cumulative reme~~ the benefit of the Obligee, its successors or assigns, the said Obligor does hereby) empower any attorney of any Court of Record to appear for him in any court!, jurisdiction, to confess judgment against him in favor of the Obligee, its successors o~ amicable action of ejectment for possession of the property secured by the Mortgage this Bond, and described therein. Mortgage Bond - ~rl ~~~ salt be made premises be without the ;#eof or the i~d of thirty v~nces shall, said unpaid made by the he contrary .~ upon the Mined, or a o~tgage and ' loan, all t thereon i eluding an g herein r option for thorize and in an P ge 2 of 3 I It is further expressly understood and agreed that the remedies of this Obligation and the accompanying Mortgage for the enforcement of the payment of the principal su#n $rdreby secured, and for the performance of the covenants, condition and agreements, matters an things herein contained, are cumulative and concurrent and may be pursued singly, or successi~ei , or together at the sole discretion of the Obligee, and may be exercised as often as occasion therdfo~ shall occur. 1F PHIS INSTRUMENT . is executed by more than one person', Obligor the authorizations, responsibilities, liabilities, and waivers of each shall be joint and s~v ral. Whenever used, the singular number shall include the plural, the plural the singular, the use o~ gender shall include. all genders, and the words "Obligor" and "Obligee" wherever use, sh include their hens, executors, administrators, successors, vendees, or a~s~si~gns. j WITNESS Obligor's hand and seal this a„~~ 'd'ay of October, 2003 i Signed, Sealed and Delivered ~ J In the Presence of - 1 ~/ '• (SEAL) m J. W' ,1r., Obli r (SEAL) i . Wirl, Obligor .~ ~ (SEAL) . Wirl, bligee I! i I Mortgage Bond - wr1 P~~e 3 of 3 ~, i I ,~ ~. Q ~~s~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-l2 Phone',(88 )302-4349 Fax ',(30934-2955 May 1~4, 2 Frey & Titey Attorneys At Law '~ 5 South Hanover Street ', j Carlisle; Pennsylvania 17013 I~~ Re: Estate of Ruth J. Wirl Social Security: 173-12-5437 ~~ Date of Death: Jartuary 25. 2009 Dear Sir or Madam: Per your inquiry dated May 11, 2009, please be advised that at the time of death, the above-named dt had on deposit with this bank the following: ', 1. Type ofAccowit CheckbrgAccount i Account Number t 9835681058 Ownership (Names ofJ Ruth J Fi'irl* * RobertJWirl Opening Date S/S/04 ~ Balance on Date of Death $ 520.25 I'i Accrued Interest $ 0.00 ~~, Total -_~__-. $ 520.25 ---------~------------_----- 2. Type ofAccount Savings Account L Account Number 15004202120553 Ownership (Names of} Ruth J Wirl Robert J l7i'irl* I Opening Date - S/S104 ' '~ ~I Balance on Date ofDeath $ 41,632.54 ~! Accrr~ed Interest $ 14.83 ~~ --- ----- - ---------~'-~ --- Total $ 41,647.37 , Please be advised, there was no safe deposit box found for the above decedent. * If upon file inibrmation above, you believe there are additional accounts not referenced, please provide us with an n i~nmber and/or name of any possible joint aooount holder. Far any additional inlormation on file above ts, inclnding ownership and any changes, cbaures and/or reimbursement of innds, etc., pkae contact our ,Springs OtTice # 717 241-7790. ~ Sincerely, ~~~,Q~ ~ Tracic Hare B~ "~~~ Adjustment Services ', RUTH WIRL 29 WALNUT STREET FURNISHINGS: {1j DAY BED W/MATTRESS -FOLDING (1}STEEL BREAD RACK - fi0" F/PLANTS (1) LOVE SEAT -CLOTH (1j SOFA -CLOTH (1) RECLINER CHAIR- CLOTH (2) N STANDS -1/111, l/PLANTS (3j LAMP STANDS (4) LAMPS -BEDROOM, LIViNGR00M {2) TWIN BEDS W/MATTRESSES (1) MAPLE DRESSER- PAINTED (1) PINE DRESSER -PAINTED (1) PATIO DINETTE - 4 CHAIRS/FORMICA TOP (1) DESK W/CHAIR (FLAKE BOARD (2j SETS OF 48" HT. METAL SHELVING (2} WALL PRINTS -SCENIC of ~~'~ ~' ~~~ ~ ~~ ~'~R "E"