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Home My WebLink About01-07-11 (2)~, 1505610140 ~' ~ EX 01-10 REV-1500 i OFFICIAL USE ONLY PA Department of Revenue County Code Year t=ile Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 2 1 1 0 0 6 7 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORIMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDWYY 2 0 1 1 8 0 3 5? 0 6 0 4 2 0 1 0 1 2 2 5 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI H E L M A N I D A M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ® 1.Original Retum 4. Limited Estate © 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT -THIS SECTION AAUST Bt GOMPLt I tU. ALL GOKKt51'ONUtNGt ANU Gt7Nt1UtN I IAL 1 AX INitORMAI ION SHOULU 13t UIKtG I tU I U: Name Daytime Telephone Number M A R C U S A M c K N I G H T III ? 1 7 2 4~.~9 2 3 ~~ 3 First line of address 6 0 W E S T Second line of address City or Post Office C A R L I S L E P O M F R E T S T R E E T Correspondent's e-mail address: State ZIP Code 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) e.,.._,~ REGISTER OF LTl9 USE ONLd1f ;' ~ _E ~~ C7 .-~ r ' ~, ~-~ ..:~ ~ ( -...t _ :_ ~ _~ i~ . - ~'.~ ~ DATE FILED ~~- ~ ~~ P A 1 7 0 1 3 Under penakies of perjury, I declare that I have examined this return, including acxompanying schedules and statements, and to the best of my knowledge and belief, it is true, cxrrect and complete. Declaration of preparer other than the personal tative is based II information of which preparer has any knowledge. $bDi'~,TURE Of~PEF#~ON RESPANSt~LE FOR FLING RETURN t n _ DATA ~' ADDRESS ~ - r v 241 EAST. OLD YOR~'.~/~OAD _ CARLISLE PA 17015 ATIVE ~ ./ 11 60 WEST POMFRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedenes Name: I D A M• H E L M A N 2 0 1 1 8 0 3 5 7 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 3 5 2 5 0 0, 0 0 2. Stocks and Bonds (Schedule B) ...................................... 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank De osits and Miscellaneous Personal Pro a p p rty (Schedule E)....... 5. 2 9 1 6 4 4, 7 6 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous P~p~Probate Property (Schedule G) u S Billi t R 1 7 2 2 1 4 epara e ng equested ....... 7. . 1 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 6 6 1 3 6 6. 1 7 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 3 2 2 4 5. 5 6 10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 9 9 ( ) ............. 10. 5 8 8 9. 4 9 11. Total Deductions (total Lines 9 and 10) ............................... 11. 3 8 1 3 5. 0 5 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 6 2 3 2 3 1. 1 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............... ....... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 6 2 3 2 3 1. ], 2 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. D 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 6 2 3 2 3 1. 1 2 1 s. 2 8 0 4 5. 4 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1 g. D. 0 0 19. TAX DUE ............................................... ....... 19. 2 8 0 4 5• 4 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2. -~ 1505610240 1505610240 0 J Continuation of REV-1500 Inheritance Tax Return Resident Decedent If~A M. HELMAN ~ 21 10 0671 Decedent's Name Page 1 File Number Correspondents Name MAR C U S First line of address 6 0 W E S T Second line of address A M c K N I G H T I I I P OM F R E T S T R E E T Daytime Telephone Number 7 1 7 2 4 9 2 3 5.3 City or Post Office C A R L I S L E State ZIP Code P A 1 7 0 1 3 Correspondent's a-mail address: Under penalties of perjury, i dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Dedaratlon of preparer other than the pelsonai repres~af~ve is based on ali informati~ of which preparer has any knowledge. (GNAT OF PERSON ~SPON,~B~.E,FORfiILING RETURN ~ RATE // ADDRESS 14 McCLELLAN DRIVE EAST BERLIN PA 17316-9301 REV-1500 EX Page 3 File Number DeceRlent's Complete Address: 21 10 os71 9ECEDENTS NAME IDA M. HELMAN STREET ADDRESS 751 ADAMS ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 28,045.40 2. CreditslPayments A. Prior Payments 47, 000.00 B. Discount 1,402.27 Total Credits (A + B) (2) 48,402.27 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 20, 356.87 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 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 right to designate who shall use the property transferred or its income; ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 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 "intrust for" orpayable-upon-death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................. X^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 for the use of the surviving spouse 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, undE Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (01-10) Pennsylvania SCHEDULE A ,/' DEPARTMENT OF REVENUE "" REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: IDA M. HELMAN 21 10 0671 All real property owned solely or as a tenant in common must be reported at fair marks value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 1/2 UNDIVIDED ONE-HALF INTEREST AS TENANT IN COMMON IN CERTAIN 352,500.00 IMPROVED REAL ESTATE SITUATED IN DICKINSON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, AS DESCRIBED IN DEED DATED APRIL 29, 1993 WHICH IS RECORDED IN CUMBERLAND COUNTY, PENNSYLVANIA IN DEED BOOK "N", VOLUME 36, PAGE 1139. SEE ATTACHED COPY OF DEED AND APPRAISAL. TOTAL (Also enter on Line 1, Recapitulation.) ~ $ If more space is needed, use additlonal sheets of paper of the same size. REV-1508 EX + (6-98) i~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER IDA M. HELMAN 21 10 0671 Indude the pnxeeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. MORGAN STANLEY SMITH BARNEY -ACCOUNT #: 73H-00327-19 VALUATION ATTACHED VALUE AT DATE OF DEATH 291,644.76 TOTAL (Also enter on line 5, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (08-09) Pennsylvania ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER IDA M. HELMAN 21 10 0671 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY ~NC~~IDETHENaMEOFTHETRANSFEftL~,THEIRRBJ1T10NSFgPTODECEDENTIWD THE DATEDFTRANSFpt. ATTACfIACOPY~TF~D~DFORREALESTATE. DATE OF DEATH VALUE OF ASSET 960E DECD'S INTEREST EXCLUSION pFna~u~ TAXABLE VALUE 1. MORGAN STANLEY SMITH BARNEY 385,899.40 100.00 385,899.40 0.00 ACCOUNT #: 73H-00723-19 HERMAN H. HELMAN TRUST INHERITANCE TAX PAID IN 1993 UNDER THE ESTATE OF HERMAN H. HELMAN (PAID AT 6% RATE) INHERITANCE TAX RETURN ATTACHED 2. MORGAN STANLEY SMITH BARNEY 17,221.41 100.00 17,221.41 ACCOUNT #: 73H-71447-15 BENEFICIARIES: DAVID L. HELMAN & DANIEL R. HELMAN TOTAL Also enter on Line 7, Recapitulation) $ 17,221.41 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) s Pennsylvania ! DEPARTMENT OF REVENUE a INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF ~ FILE NUMBER IDA M. HELMAN 21 10 0671 Decederd's debts must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EWING BROTHERS FUNERAL HOME 399.56 B. 1. State ZIP 2, AttomeyFees: IRWIN & McKNIGHT, P.C. 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State _ ZIP Relationship of Claimant to Decedent 4• Probate Fees: REGISTER OF WILLS 5 ~ Acxountant Fees: 6. Tax Retum PreparerFees: PATRICIA A. ROSENDALE, CPA FIDUCIARY TAX RETURN AND INCOME TAX RETURN 7. SALZMAN HUGHES -PRIOR ATTORNEY FEES 8. REGISTER OF WILLS -FILING FEE 9. CUMBERLAND LAW JOURNAL -ESTATE NOTICE 10. THE SENTINEL -ESTATE NOTICE 11. DIVERSIFIED APPRAISALS -APPRAISAL ON REAL ESTATE 12. CELESTE HELMAN -LAWN CARE 27,105.34 457.50 600.00 2,600.00 30.00 75.00 198.16 500.00 280.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 32.245.56 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Comm'~ssion Paid: If more space is needed, use additional sheets of paper of the same size. REV-1512 FJC+ (12-08) ' Pennsylvania -/ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER IDA M. HELMAN 21 10 0671 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MOFFITT HEART & VASCULAR -MEDICAL 13.78 2. ALEXANDER SPRING REHAB -MEDICAL 76.80 3. FAMILY HOME MEDICAL -MEDICAL 36.03 4. MASLAND ASSOCIATES -MEDICAL 56.77 5. CARLISLE REGIONAL MEDICAL CENTER -MEDICAL 52.70 6. MANORCARE OF CARLISLE -NURSING 2,403.03 7. WEST SHORE EMS -AMBULANCE 3,031.36 8. YELLOW BREECHES EMS -AMBULANCE 219.02 TOTAL (Also enter on Line 10, Recapitulation) u $ 5 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) ' Pennsylvania ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: IDA M. HELMAN 21 10 0671 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I_ TAXABLE DISTRIBUTIONS pndude outrigh~spousj~distribul3ons and transfers under Sec. 91116 a)) (1.2 . 1. DAVID L. HELMAN 241 EAST OLD YORK ROAD CARLISLE, PA 17015 2. DANIEL R. HELMAN 14 McCLELLAN DRIVE EAST BERLIN, PA 17316 II. 1. Lineal Lineal 311,615.56 1/2 REMAINDER 311,615.56 1/2 REMAINDER ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. ,:: `~ ~ r ~ LAST WILL AND TESTAMENT I, IDA M. HELMAN of Dickinson Township, Cumberland County, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ONE. I direct my Co-Executors to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this will, shall be paid by the Executor or Executrix of my estate. TWO. My Co-Executors may, at their discretion, compromise claims, borrow money, retain property for such length of time as he or she may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as he or she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. I authorize and empower my Co-Executors to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My Co-Executors are authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Co-Executors . ,. « a THREE. I give, devise and bequeath all of my estate wherever situate to my sons, DAVID LEROY HELMAN and DANIEL ROBERT HELMAN, in equal shares per stirpes. If either of my sons should predecease me, his share will be distributed equally to his living children. If my sons should predecease me without living children, his share will be distributed to my son who survives me. FOUR. I nominate and appoint DAVID LEROY HELMAN and DANIEL ROBERT HELMAN, to be the Co-Executors of this my Last Will and Testament. FIVE. No person(s) shall benefit hereunder unless such beneficiary shall survive me by thirty (30) days. SIX. No Executor acting hereunder shall be required to post bond or enter security in this or any other jurisdiction. SEVEN. No beneficiary may assign or anticipate his or her interest in any income or principal held or distributable hereunder; and no beneficiary's creditors may attach or otherwise reach any such interest. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 29th day of March, 2002. ~9~~ ~ ~,~~.' IDA M. HELMAN .y . ~ ACKNOWLEDGMENT AND AFFIDAVIT WE, IDA M. HELMAN, I~:AMELA S. CORNMAN and SHARON L. SCHWALM, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~~ ~ t~ IDA M. HELMAN IAA-11~LA S. CORNMAN ~~ ~ ~~~ SHARON L. SCHWALM COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn. to and acknowledged before me by IDA M. HELMAN, the testatrix herein, and subscribed and sworn to before me by KAMELA S. CORNMAN and SHARON L» SCHWALM, witnesses, this 29th day of March, 2002. Notarial seat N Public Martha L. Noel, Notary Publi ~'y Carlisle t3oro, Cumberland Cou My Commission Expires Sept. 18, Memt~er, Pennsylvania Association of Notaries APPRAISAL REPORT 751 ADAMS ROAD CARLISLE, PENNSYLVANIA PREPARED FOR • THE ESTATE OF IDA M. HELMAN BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS .~ .1 .~ .~ _~ LOCATION: 751 Adams Road Carlisle, Pennsylvania TAX PARCEL NfUMBER: 08-10-0630-012 IMPROVEMENTS: Two-story detached single-family dwelling, barn and other farm buildings. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by the estate of Ida M. Helman. No transfers of the property have taken place within the past three years. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property,. an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation ~ of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: June 4, 2010. HIGHEST AND BEST USE: Subdivision into estate sized residential building lots. COST APPROACH: N.A. SALES APPROACH: $705,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $705,000 2 THE VALUATION PROCESS The valuation process is defined in The Appraisal of Real Estate as published by the Appraisal Institute, as "a systematic set of procedures an appraiser follows to provide answers to a client's questions about real property value:' It consists of a series of steps that are appropriate to a specific and particular appraisal assignment that begins with a client engaging a real estate appraiser to develop an opinion of value for a specific properly as of a given effective date and ends when the appraiser communicates and reports the final conclusions and opinions to the client. Definition of the Appraisal Problem: The first step in the appraisal process includes the presentation of the following: 1. Identification of the client, the intended use, and the intended users of the appraisal report. 2. The purpose of the appraisal, including a definition of the value being reported. 3. Determination of the effective date of the appraisal report. 4. Extraordinary assumptions that are applicable to the appraisal assignment. 5. Hypothetical conditions that are applicable to the appraisal assignment. Scope of Work: Scope of work is defined in the Uniform Standards of Professional Practice as being "the type and extent of research and analyses in an assignment " This includes the degree and extent of research and the data that is deemed as necessary to develop a credible opinion of value for the property being appraised. Data Collection and Analysis: The appraiser must gather and analyze market area data, subject property data, and comparable property data that is relative and relevant to the appraisal assignment. Development and Application of Traditional Approaches to Value: The appraiser must consider which of the three traditional approaches to value are applicable, relevant, and necessary for developing a credible opinion of value for the subject properly. These three tradittonal approaches to value include the Cost Approach, Sales Comparison Approach, and Income Capitalization Approach. When two or more of these approaches to value are developed, the appraiser must determine the amount of emphasis and consideration to be given to each of those approaches to value, since one or more may have greater significance in the appraisal of a specific property. Reconciliation of Value Indications and Final Opinion of Value: The final step in the valuation process is the reconciliation of the value indications developed by the appraiser. Reconciliation is the analysis of alternative conclusions to arrive at a final value estimate. Reconciliation is required because different value indications result from the use of multiple approaches to value and within the application of a single approach. ; The final value estimate is not derived simply by applying technical and quantitative 3 ~~ e value conclusion xe~ of ~~~nent, and ~ • ' volves the exerc~ uses .~' it ~ ~g ~ ist~nt with ~ ~ cons .~ .~ 1 1 i ~ 4 APPRAIS AL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF IDA M. HELMAN the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in Dickinson Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a stone at corner of lands now or formerly of T.K. Downs; thence by same, North 50 degrees 5 minutes East, 62 perches to a limestone in the public road called the . ~ Mill Road; thence along the said public road, North 46.5 degrees West, 38.7 perches to a _ limestone in said public road; thence by same, North 24.5 degrees West,10.7 perches to a lunestone in said road, at corner of lands now or formerly of John Clay and Frank Cohick; - 3 thence by lands of the said Frank Cohick, North 89 degrees 35 minutes ' East, 111.4 perches to a limestone; thence by same and lands now or formerly of Myrl Rynard, North 87 degrees 45 ' ? minutes East, 66.6 perches to a limestone; thence by lands of the same, South 35 degrees 92.4 - ~ perches to a sand stone ax a public road; thence by said public road and lands now or formerly of Dale Jones, South 30.25 degrees West, 82.6 perches to a post; thence by lands now or F~ formerly of Dale Jones, South 40.5 degrees East, 53.9 perches to a stake; thence by same, - ~ South 28.75 degrees West, 23.4 perches to a white oak stump at corner of lands now or ~ formerly of P.B. Ahl; thence by.lands of same, and lands now or formerly of Mervin H. Lippert, North 72 degrees 35 minutes West, 184.7 perches to a stone at corner of lands now or formerly of T.K. Downs, the place of beginnixig. Less, however, that certain tract of land containing 139 perches conveyed by J. Raymond Bear, Executor of the Will of Florence Bear, deceased, to Dale F. Jones by deed dated September 30,1950, and entered for record in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book "M", Volume 14, Page 272. Containing 99 acres and 123 perches, more or less. - ' To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of June 4, 2010 .~ . is: SEVEN HUNDRED FIVE THOUSAND DOLLARS .. J $705,000 5 The P~P~Y was appraised as a whole, subject to the contingent and limiting conditions outlined herein. Lary :Foote Pa. Certified General Appraiser GA-000014-L 6 INTENDED USE OF THE APPRAISAL i~ The intended use of this appraisal is to estimate the Market Value of the subject property as of June 4, 2010. Market Value is defined as 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: a. Buyer and seller are typically motivated. b. Both parties are well informed or well advised, and each acting in what he considers his own best interest. c. A reasonable time is allowed for exposure in the open market. d. Payment is made in terms of cash in U.S. dollars or in teens of financial arrangements comparable thereto. e. 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. Source: Office of the Comptroller of the Currency, l2 CFI §34.42(f). HIGHEST AND BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous - ~ use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of - , occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and after seeing the site, neighborhood, and area, it is my opinion that the present use of the subject is its Highest and Best Use. 7 SITE DATA ADDRESS: TOWNSHIP: COUNTY: STATE: LOT SIZE: SEWERS: WATER: LANDSCAPING: 751 Adams Road Dickinson Cumberland Pennsylvania Approximately 98.90 acres. on-site septic system. On-site well. Typical for the area, with a sodded lawn, trees and shrubs. DETRIMENTAL INFLUENCES None. Pride of ownership is evident throughout the neighborhood. DESCRIPTION OF IlVIPROVEMENTS GENERAL DESCRIPTION: Two-story detached single-family dwelling containing approximately 1,556 square feet of gross living area above grade, barn, lean to, one-car garage, two corn cribs, six storage buildings and a silo. CONDITION: Exterior: Average Interior: Average ROOMS: First Floor: Living room, eat-in kitchen, dining room and one-half bathroom. Second Floor: Three bedrooms and a full bathroom. Basement: Full basement. EXTERIOR: Foundation: Stone Walls: Brick, painted. Sash: Wood-framed, single-glazed. Gutters: Aluminum, painted. Roof: Gable, with shingles. Storm units: Combination storm and screen units. 8 1 1 i _. .; _~ ,. 1 I i i ~~ INTERIOR, PRINCIPAL ROOMS: Flooring: Vinyl Walls: Drywall Ceilings: Drywall Trim: Wood, natural finish. KITCHEN: Cabinets: Wood, natural finish. Counters: Formica Wa11s: Drywall, painted. Flooring: Vinyl Sink: Double-bowl, stainless steel. BATHROOM: Flooring: Vinyl Wa11s: ,Painted drywall and ceramic file blocks. Bathtub: Built-in. Lavatory: Vanity Water closet: Two-piece. CONSTRUCTION: Joists: Wood Beams: ~ Wood Columns: Steel Plumbing: Copper and iron. HEATING: Oil-fired forced hot air. COOLING: Central air conditioning. HOT WATER: Electric, 52-gallon. ELECTRIC: Circuit breaker system, 200-ampere. OTHER: Attached to the front of the dwelling is a covered concrete porch. GENERAL CONDITION: All unprovements are considered to be in average condition on the interior and on the exterior, with mechanical systems appearing to be adequate and functioning properly. 9 1 THE APPRAISAL PROCESS r . .Three approaches to value are generally included in an appraisal report. Thex techniques include the cost approach, sales comparison approach, and income approach to value. . The cost approach to value is based on the assumption that the reproduction cost of a building plus land value, tends to set the upper ' 't to value. A key assumption is thax a newly consltructed building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building competed to anew facility. Due to the age of the subject improvements, the cost approach is considered to be inappropriate and has, therefore, not been included in the development of this appraisal re~rt. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per square foot of building area. - , The income approach concerns itself with present worth of the future potential benefits '~ of a property. The initial estimate involves the net income, which a fully informed person is - ~ justified in assuming the property will produce during its remaining useful life. This estimated - ~ net income is then capitalized into a value estimate, based upon the level of risk as compared ~; with that of a similar type and class. Since homes similar to the subject are not typically - ~ 'utilized as income-producing investment properties, the income approach to value is considered : ~ to be inappropriate and has, therefore, not been included in the development of this appraisal report. _; 10 SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: ~~ ~ SALE NO. 1: Location: 1967 Walnut Bottom Road, Carlisle. Date of Sale: Apri15, 2010. Sale Price: $750,000 Land Size: 58.90 acres of level to rolling land. ~ Buildings: 2,268 square foot 2-story stone dwelling and two-car heated garage in ~ ~ good condition, large machinery building in average condition, three 3 storage sheds and a silo in fair condition. Unit Price: $12,733 per acre. _~ i SALE NO. 2: Location: 2007 Walnut Bottom Road, Carlisle. ., Date of Sale: August 31, 2009. 1 Sale Price: $720,000 Land Size: 120.08 acres of level to rolling land. Buildings: 2,274 square foot 2-story aluminum siding dwelling, barn with lean to, j milk house, corn crib, two storage sheds and three silos, all in fair condition. _~ Unit Price: $5,996 per acre. SALE NO. 3: . , Location: 415 East Old York Road, South Middleton Township. Date of Sale: May 4, 2009. Land Size: 90.79 acres of level to rolling land. Buildings: A 2,760 square foot brick dwelling in good condition, a barn, milk house, garage, stable, two corn cribs, and four storage buildings, all in average to good condition. _ Sale Price: $746,000 Unit Price: $8,217 per acre. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable 11 ~- .. '. properly is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is ~. inferior to, or less favorable than, the subject property, a plus. (+) adjustment is made, thus increasing the indicated value of the subject, After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Comparison Approach is $705,000. -a 1.2 r . • t SALES COMPARISON ANALYSIS ~ _ •, 4 _J '' I _j i .~ _1 _~ 3 . _j .~ _i .~ FINAL INDICATED VALUE OF SUBJECT PROPERTY: $705,000 ..~ 13 ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 7S i Adams Road 1967 walmrt Bottom Road 2007 Wahnat Bin Road 415 Bast Old Yak Road Address Carlisle Carlisle Cadisk Carlisle Pmxhrrily to Subject 1.s3 mike 1.95 miles 4.68 miles Sale Price N.A. $7s0,000 $720,000 5746,000 Price /Acre N.A. $12,733 $s,996 58,217 Data Sauce Lrapection Inspectiai and courtlra>,e records Inspection and corat)a~se records Cowdrouse dt exterior iaspa4ion ADIUSTlVIBN'PS DESCRIPTION DESCR~170N $ Adjust. DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. Saks oc Firuaroiag Concessions None None None Date of Sak /Time As of 6.4-10 4-s-10 8 31-09 s.4.O9 Location Average Similar Similar Similar Site /View 98.90 acrses s8.90 acres +200,000 120.08 acres -105,900 90.79 acres +40,600 Design and Appeal 1`rwo~oq- detached Similar Similar Similar Coaatruction Bridc Stone -5,000 Aluminum siding +5,000 Brick Age 143 years 209 years 1 s9 years ~0 y~ Cornlitiar Averse Good -10,000 Fair to average +10,000 Good -10,000 Above Grade Tot. Bed. Bath Tot. Bed. Bath Tot Bed. Bath Tot. Bed. Bath Room Count 6 3 1'/: 8 4 2 -6,000 8 s 1% -4,000 9 5 1 ~4 -6,000 Gross Living Area l,ss6 were fe et 2,268 square fret 21,400 2,274 square fcet 21,500 2,760 square feet 36,100 Basartcet dtFmished Rooms Blow Grade Full basement Partial basement +1,000 Full basement Full basemen Functional U ' ' A Similar Similar S~~ /Cool' Oil FHA w/can. air Oil-fined lug weer +3 000 Oil-fired hot water +3 000 Oil-5red hot w~ +3 000 / ' Ono-car 2-car heated -11000 i-car w/stor. -1000 1wro-c~ -10,000 Pte, Patios Parch, enclosed Two , encl. Poo etc. Covered Covered 'o -1000 -2 000 2,500 Special Energy Typical for~dre Efficient Items Similar Similar Similar Fireplacx, hearth with F' s Nave flue -3,000 F' lace -2 000 None Other (erg. Idtcben Brun, lean-t0, 6 sbor. Foot farm buildings Barn, stable, 7 farm equip., remodeling) bldgs, 2 can cribs, ark a silo, fair-avg. Barn, s farm bldgs., 3 bldgs, avg.-mod cond. csondition +15,000 fair cx~ndition +12000 condition -20 000 Net '. total +161,600 -106,400 -41000 Indicated Value of 3nb' 911,600 613 600 705,000 i CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship:' The parts of this appraisal report are the following approaches to value your appraiser used: -~ Value Indicated by Cost Approach N.A. j Value Indicated by Sales Comparison Approach $705,000 Value Indicated by Income Approach N.A. These approaches are representative of the market value of the subject property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions. -~ The Cost Approach will result in an excellent estimate if all elements are figured .. ~ accurately, because no prudent person will pay more for a properly than the cost to produce a substitute property with equal desirability and utility. Purchasers of the type of dwelling typical of the subject property are more concerned with amenities than with hypothetical _ ~ ~ replacement of the property. Due to the age of the subject improvements, the Cost Approach is considered to be inappropriate and has not been included in this appraisal report. ~j -. ~ The Sales Comparison Approach was based on several recent sales of properties similar _ to that of the subject, all of which are located in the same general area. The adjusted sales ~ prices are most consistent under comparison. This approach is the most reliable because it - ~ reflects the reactions of typical buyers and sellers in the market. The Income Approach is most applicable to income producing properties or properties that are primarily ' ' for income producing purposes. Purchasers of income producing properties are willing to pay no more for a particular property than the net operating income will support. Since the majority of properties similar to the subject are not utilized for income producing purposes, this approach to value has not been included in this appraisal report. Therefore, as a result of this appraisal and analysis, it is this appraiser's considered - ' ~ judgment and opinion that the Market Value of the subject property, as of June 4, 2010, is: SEVEN HUNDRED FIVE THOUSAND DOLLARS $705,000 _; 14 1 UNDERLYIIVG ASSUMPTIONS AND LIIYIITIIYG CONDITIONS SUBJECT TO TffiS APPRAISAL 1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to . the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. 4. I assume that there are no hidden or unapparent conditions of the property, subsoil or slruchu~es which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The information, estimates, and opinions ftn~nished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can be assumed by me. 6. This report is to be used in its entirety and only for the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to r ~ value, the identity of the appraiser or the firm with which he is connected) shall be i - ' reproduced, published, or disseminated to the public through advertising media, public ~ relations media, news media, sales media, or any other public means of communication, without the pnor wntten consent and approval of the appraiser. 8. This appraisal was prepared under the extraordinary assumption that any easements or rights of way of record have no adverse nnpact upon the highest and best use or value herein reported. A title search was not requested nor included in the scope of work for this assignment. - ' 9. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the " ' preparation of this .report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the i sole risk of the .third party. The appraiser accepts no responsibility for damages suffered by any thud party as a result of reliance on or decisions made or actions taken based on this report. 15 _~ J CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported ,assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. I have no present of prospective interest in the property that is the subject of this report, and.no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use . of this appraisal. 7. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. 8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. 9. This appraisal report has been made in conformity with the Uniform Standards of J Professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. 16 co~lusions' ~,nd . ~ the ana1Y~ ~ ~ ` repo. ~~ ~deisl p~ ~ fob in a 1p,1~Tio one ° mate t~ .. ons ~~cern~g ~` app L , goote App C~ Genet G~.-~"0014-L ~~ .~ 17 .; PRIVACY NOTICE Pursuant to the Cn~amm-Leach-Willey Act of 1999, effective July 1, 2001, appraisers, along,with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic -~ personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. ~y way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. ,. a 18 1 LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: 1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers, warehouses, and manufacturing facilities. EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. _ Associate Bachelor of Business Administration, Harrisbwg Area Community College, 1974. Diploma, Carlisle Senior High Schoo1,1965. Certificate, Pennsylvania Realtors Institute, GRI I, GRI II, GRI III. Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104, _ CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential Valuation, American Institute of Real Estate Appraisers. Appraisal Procedures, Appraisal Institute. ~ Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. ~ Report Writing and Valuation Analysis, Appraisal Institute. '~ PROFESSIONAL LICENSES: General Appraiser #GA-000014-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS EARNED: GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. _ ; CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. J PROFESSIONAL ORGANIZATION AFFILIATIONS: National Association of Realtors Appraisal Section. Greater Harrisburg Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. 19 r _~ _; _~ PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank Cumberland Perry Association for Retarded Citizens Carlisle Suburban Authority Members 1~ Federal Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt Bt Company, CPA Smith's Transfer Corporation Carlisle Department of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania Smote Employees Credit Union PNC Mortgage Corporation FPM Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc. Prudential Relocation Services Lender's Choice Market Intelligence, Incorporated United Telephone Employees Federal Credit Union Cumberland County Commissioners Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services, Incorporated Central Pennsylvania Savings Bank Mellon Bank. Provident Home Mortgage Corporation Drovers Bank 20 American Home Bank Trans Union MBtT Mortgage Corporation Cody Financial Mortgage Services Waypoint Bank Northwest Savings Bank Blue Ball National Bank Adams County National Bank Countrywide Home Loans Aarrow Mortgage Various law firms and individuals 1 :: ~.~ ;'i ry a _~ ~~ ~or~TY ~~~ of '~ rgoT 21 22 PHOTOGRAPHS OF THE SUBJECT PROPERTX , J 23 PHOTOGRAPHS OF THE SUBJECT PROPERTY 1 ~ ! t.' _ { -~} t~ex T ~? \` ~ { t ~ ~Y sr~4n y '' r ~, :S ~~ ~ ~ ~ ~~.:. 25 1 V nJ " 't ~ ~ ~ V - ~ i s , - ~y>t ~ ~ • ~ } -~ .r , ji: '+'r r Y ~~ ' ix' si yt `.'li ~~ ~ ?~~ a~ u '~ ci. . hw,rY.wi Lr t .. ~ ~ ~ w l y ~ 1•;i~.~. h:~ ~" c y _~ J _j _~ ' 1 .~ rx* , a ' wr^ F ~'F?':"a z > ~ _ "x' ~~".n ~~, f '~,, a r ti~ L r s .r i~ s .. r. '~}a~..~rf""; ~~~ '~' 4 .l.~ '~~~ ~d r ~~ Y,} ~ ;~ F '7dh~y ~ ' l~ r~ C .~ / j + ~ G "+i A7 41~~~ ~al ri~j ~~~ / ~ ~ `° .~xYi-0~ ' _J _~ 7 .~ _ J i . J 1 .. J PHOTOGRAPHS OF THE SUBJECT PROPERTY ..~ _.~ 26 i +. ~ '7 ~~ ~ ~ { t / ; ~r. .lfl ~•f ;fit \ri . s . , ..Jt ~ ry,.5 s f1JL'7~fi', f ~~ 111 ,~~=~~' ~~~, ~~~~1s~~ ,~, n3 r- ' yam' ~~ti ~ .1 ~, r~ _j r ~~ T i .~ J:i~ ~ 1'~ '~'~'t i1 ~{ ~t-'d~irLltr'-. :f~ t"}F r '7~,r ly .~r '. _ ~ ~ `. i i i 1 rr . j •O .~ 1 F, J~^ - ,i. l :'.4 ,'^~. 1 ~i ~~ ~.~ ."' •<'t±, _ ~ _,~ ~ ROAD SCENES AT THE SUBJECT PROPERTY _i .~ 27 COMPARABLE SALE NO. 1 _; 28 I i 2 COMPARABLE SALE NO. 2 29 Y ~, i 3 ,~-~ - .y ~~ 1 a '~~ ~9 i r t J ~~ ~ 3 r f _ ,, C~~ARA'BI,E S ALE NO. 3 30 J 1 i 1 'I~•., }.: - f fr :~ ~ 11~ Y .... t`, ~ - ' ~ ~ O Sir yr ~ ~~ r ~' lj fs~ 7 .. t, . ~~ .. ` ~ .. ~ ~ "s ~ ~ I Z ' P ~ ° -~. ~~~ ~ ~~ . Pry' w ~ ~ x.485 - ',.~~ - ~ ~ `; ~ ,. I? . •.t 1 tt f t rl 7 ~ Y 7~\ ~~11]] t''~ ~ `\ ~. ~ ~ 5 ;f ~.'~ rr ~ i ~' ~ r `r7 t: ~~ ~i v~ t ter- r } 'r. f' J I ~ :... ' , F ~ { ~~ ' t ~~S:~ry - ~' .. r ..'T ~~ _i ~ ... ' { ~ ~. ~ . ~~ ) Y f j n yr ,~ 3 r r ~ SUBJECT PROPERTY LOCATION MAP 31 t~forganStar~ley Sm{thBarney Ida Helman 751 Adams Rd Carlisle PA 17015-9343 Balances As of 06/04/2010 Prepared by Charles McKain/David Metz 717 258 4363 Acct No. 73H-00327-19 Market Value % Of Assets** Bank Deposits $50,935.86 17.47% CD's 238, 523.75 81.79 Accrued Interest 2,185.15 0.75 Total Accownt Value $291,644.76 100.00°0 ** 9~0 of Assets reflects account balances as a percentage of long position & cash rounded to the neazest hundredth. As a result the total may not equal 100%. Third-party and Morgan Stanley Smith Barney reseazch on certain companies is available to clients of the Rrtn at no cost. Clients can access this research at www.smithbarney.com or contact their Financial Advisor to request a copy of this reseazch be sent to them. Citigroup Investment Research's reseazch ratings are displayed within the Research Rating column in 'Holdings'. Page 1 of 5 ~. r~,.,~+'~ ~ ~ ~.~',~ *** Ida Helman ` CGM IRA Custodian ~~~~~~~~~~ 751 Adams Rd Carlisle PA 17015-9343 Balances As of 06/04/2010 Prepared by Charles McKain/David Metz 71 ? 258 4363 Acct No. 73H-71447-15 Market Value 96 Of Assets** Bank Deposits $3, 833.32 22.26% CD's 13,173.68 76.50 Accrued Interest 214.41 1.25 Total A~cconat Value $17,221.41 100.0096 ** 9~b of Assets reflects account balances as a percentage of long position & cash rounded to the nearest hundredth. As a result the total may not equal 10096. Third-party and Morgan Stanley Smith Barney research on certain companies is available to clients of the firm at no cost. Clients can access this research at www.smithbarney.com or contact their Financial Advisor to request a copy of this research be sent to them. Citigroup Investment Research's research ratings are displayed within the Research Rating column in 'Holdings'. 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WEST SHORE EMS -CARLISLE 205 GRANDVIEW'AVE STE#211 ~~~~ CAMP HILL, PA 17011 +~® Phone #: (800) 367-0512 Fedel'2il Tax ID: 23-23002 EMERGENCY MEDICAL SERVICES PATIENT NAME: IDA HELMAN INSURANCE: PATIENT NUMBER: CALL NUMBER: DATE OF CALL: TIME OF CALL: CALLER: FROM: T0: REASON(S) FOR TRANSPORT 1495 REJ 1009066 NONE 05/19/2010 1009066 IDA HELMAN 241 E OLD YORK RD CARLISLE, PA 17013 INVOICE 241 E OLD YORK RD CARLISLE REGIONAL MEDICAL CTR CHEST PAIN DIAPHORESIS /SWEATING DYSPNEA Pulmonary Edema DESCRIPTION OF CHARGE QUANTITY UNIT PRICE AMOUNT ALS EMERGENCY LEVEL 1 A0999 1.0 879.65 879.65 CPAP PROCEDURE PACK A0422 1.0 98.94 98•~ EKG ELECTRODES (1) A0386 4.0 1.30 5.20 LASIX 100MG A0394 1.0 2.32 2.32 NITROGLYCERIN 0.4MG SPRAY A0999 1.0 1.26 1.26 SALINE LOCK A0394 1.0 27.56 27.56 SYRINGE (1000) A0394 1.0 1'.05 1.05 Total Ch s 1015.98 DESCRIPTION OF PAYMENT RECEIPT PAYMENT DATE AMOUNT Denied by Insurance - HUMANA GOLD CHOICE 06108/2010 0.00 PLEASE PAY THIS AMOUNT -INVOICE DUE UPON RECEIPT ~ ~~~. ~s.~~n ~+uc~+~r ecc _ ~~i nn $1015.98 2213 Forest Hilis Dr. Suite #2 • Harrisburg, PA 17112 • P.O. Box 60550 • Harrisburg, PA 17106 WEST SHORE EMS -CARLISLE '~, 205 GRANDVIEW AVE SUITE 211 . CAMP HELL, PA 17011 ~~ ', ' Phone #, (800) 367-0512 Federal Tax ID. 23-2463002 ~~ EMERGENCY MEDICAL SERVICES PATIENT NAME: IDA HELMAN INSURANCE: 1007497 IDA HELMAN 241 E OLD YORK RD CARLISLE, PA 17013 PATIENT NUMBER: CALL NUMBER: DATE OF CALL: TIME OF CALL: CALLER: FROM: TO: REASON(S) FOR TRANSPORT ~NVo~cE 1495 REJ 1007497 NONE 04/25/2010 03:46 PM 241 E OLD YORK RD CARLISLE REGIONAL MEDICAL CTR DIZZINESS -VERTIGO Nausea /Vomiting Syncope DESCRIPTION OF CHARGE .QUANTITY UNIT PRfCE AMOUNT ALS EMERGENCY LEVEL 1 A0999 1.0 879.65 879.65 EKG ELECTRODES (1) A0396 15.0 1.30 _ 19.50 INF CONTROL GLOVES (PR} A0382 1.0 3.83 3.83 GLUCOSE BLOOD A0394 1.0 7.08 7.08 SALINE LOCK A0394 1.0 27.56 27.56 Total Charges 937.62 DESCRIPTION OF PAYMENT RECEIPT PAYMENT DATE AMOUNT Dented by Insurance - HUMANA GOLD CHOICE 09113/2010 0.00 Total Credits 0.00 PLEASE PAY THIS AMOUNT -1('~i/OICE DUE UPON RECEIPT ~ X937.62 Qcr~ ~orucn r~ucnv rcc _ ~~~ nn ----- ----- ----_..._ . __ T- --- - DETAc:r gLONG NERFORATION AND RETURN STUB WITH PAYMENT 937.62 AMOUNT DUE TIENT NAME: HELMAN, IDA M CALL NUMBER ~ 00749? AMOUNT $ TIENT NUMBER: 1495 BILLING DATE: 10/18/2010 ENCLOSED THIS ACCOUNT IS PAST DUEL Send your payment now or contact VISA our office to make payment arrangements. vls~ AND MASTER CARD ACCEPTED WEST SHORE EMS -CARLISLE 205 GRANDVIEW AVE SUITE 211 CAMP HILL, PA 17011 Ewing Brothers Funeral Home, Inc. ~-__ , 630 South Hanover Street Carlisle, PA 17013- (717)243-2421 June 12, 010 David L. Helman 241 East Old York Rd. Carlisle, PA 17013 The Funeral Service for Ida M. Helman We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES Services of Funeral Director/Staff , $1840.00 Embalming. $875.00 Dressing, Casketing, Cosmo. $290.00 2. FACILITIES AND SERVICES Complete facility usage for services $990.00 3. AUTOMOTIVE EQUIPMENT Vehicle to transfer remains to Funeral Home, $275.00 Hearse (Casket Coach) . ~ $250.00 Limousine , $200.00 Lead car/Clergy $125.00 Utility Vehicle for DC filing, $125.00 FUNERAL HOME SERVICE CHARGES $4970.00 SELECTED MERCHANDISE: Acknowledgement cards , $10.00 Register Book(s) , $40.00 Memorial folders , $75.00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED 55095.00 Cash Advances Clergy/Mass Offering, $100.00 Certified Copies of the Death Certificate , $36.00 Flowers , $159.00 The Sentinel Obit , $104.56 TOTAL CASH ADVANCES AND SPECIAL CHARGES . $399.56 Total Totat Cost , $5494.56 w~ r~~L~.... WEST SHORE EMS -CARLISLE 205 GRANDVIEW AVE STE#211 `~ ~~~ CAAAP HILL, PA 17011 Phone #: (800) 367-0512 Federal Tax ID: 23-2463002 EMERGENCY MEDICAL SERVICES PATIENT NAME: IDA HELMAN PATIENT NUMBER: 1495 REJ CALL NUMBER: 1009923 RJ INSURANCE: DATE OF CALL: 06/01/2010 TIME OF CALL: CALLER: 1009923 PROM: 241 E OLD YORK RD TO: CARLISLE REGIONAL MEDICAL CTR IDA HELMAN 241 E OLD YORK RD REASON(S) CARDIAC ARREST CARLISLE, PA 17013 FOR Respiratory Arrest TRANSPORT INVOICE DESCRIPTION OF CHARGE QUANTITY UNIT PRICE AMOUNT ALS EMERGENCY LEVEL 2 A0999 1.0 948.68 948.68 ATROPINE 1 MG A0394 2.0 5.39 10.78 DOPAMINE VIAL 400MG A0394 1.0 3.92 3.92 EKG ELECTRODES (1) A0396 4.0 1.30 5.20 EPI 1 MG 1:10000 PFS A0394 3.0 7.06 21.18 ET TUBE HOLDER A0422 1.0 8.66 8.66 NEEDLES (ALL) A0899 2.0 1.17 2.34 PATIENT VENTILATION CIRCUIT A0422 1.0 17.29 17.29 PERIPHERAL IV A0394 1.0 38.59 38.59 STATMASTER IV FLOW CONTROL A0394 1.0 13.47 13.47 STYLET A0422 1.0 6.60 6.60 SYRINGE (1000) ~ A0394 1.0 1.05 1.05 Total Charges 1077.76 DESCRIPTION OF PAYMENT RECEIPT PAYMENT DATE AMOUNT Denied by Insurance - HUMANA GOLD CHOICE 07/01/2010 0.00 Total Credits 0.00 PLEASE PAY THIS AMOUNT -INVOICE DUE UPON RECEIPT ~ $1077.76 RFTI IRNF1~ [_HFCK FEE - S31 _~~ 2213 Forest Hills Dr. Suite #2 • Harrisburg, PA 17112 • P.O. Box 60550 • Harrisburg, PA 17106 s 11 Ai~tor~eys at Lazo 354 Alexander Spring Road, Suite 1 Carlisle, PA 17015 Ida M. Heiman Estate David Heiman 241 East OW York Road Carlisle PA 17015 4/29/2010 PAT .Meeting with client re care giver contract and trust Dare iNVace # ~rrzo~o ~sesa 5/13/2010 PAT Prepared documents-caregiver contract and accessory agreernent~revieHred with David and Claudia 6/4/2010 PAT Phone call from client re death of Ida Heiman/phone call to cl'~ent 6/14/2010 TSS Review of files for the new estate administration 6/15/2010 PAT Met with David and Daniel Holman re mother's estatelclient signed representation agreement/prepared letter to Atty McKnight 6/16/2010 JDH Meeting with P. BrowNREV of Trust does/estate issues/RF re same 6/24/2010 PAT Go to Atty McKnight's office to pick up wills 8/15/2010 TSS Initial meeting-with PRB, David L. Holman and Daniel R. Holman/prepare letter to Marcus McKnight For professional services rendered Balance due Hrs/Rate Amount 1.50 375.00 250.00/hr 2.50 625.00 250.00/hr 0.50 125.00 250.00/hr 0.25 37.50 150.00/hr 1.50 375.00 250.00/hr 2.00 700.00 350.00/hr 0.40 100.00 250.OO/hr 1,.75 262.50 150.00/hr 10.40 $2,600.00 $2,600.00 Please include invoice number and remit payment to address listed above. Thank you for your prompt payment If you have any questions concerning your invoice please contact Kandy Coyle at 717-249-6333 • M: t ~r~y i P.O. Box 3268 Shiremaist~ PA 17011 Commercial Acceptance Company December 07, 2010 Accounts Receivable Management Phone: (717) 901-4557 (800) 690-3857 Extension: 221-- 0000000864 ~~I~~liii~l~ll~liilii~i~~illlliill~~llii~~~~~i~~~~~~~~l~li~~~l~l~ IDA HELMAN ~ 241 E OLD YORK RD CARLISLE, PA 17015-9280 Signature Electronic Check Deduction ~'~--~ ~-1 Please send a voided check oR prov/de lnfnrmarior- below: _J IDA M. HELMAN 241 E OLD YORK RD Bank Routing Number Checking Account Number CARLISLE, PA 17013 i . ~• ~~ i REV•tsoo tx+ (t t•qt) FOR DATES OP DEATH AFTER 12131191 CHECK HERE ` ~ ~ :y ~ ~ INHERITANCE TAX RETURN ~ IF A s1~O11SAL • ,~ ~: r , ~D POVERTY CREDIT IS CLAIMED w ~.~...~.,... RESIDENT DECEDENT FILE NUMBER 19p14 - 4zs9 • COMMONWEALTH OF PENNSYLVANIA PTO 6E FI~L.ED IN DUPLICATE DEPARTMENT OF REVENUE Vy1TH REGISTER OF WILLS ~ 1 ~ y OLsS DEPT. 280601 HARRISBURG, PA t7t2e•O60t COUNTY CODE YEAR NUMBER ..........^ : ~ :---i n s a~ ^~ra~~e e~ rn~~ s n i~~~ :.. ~. .~ ars.~rrs:.a: __ z H 6LMa N , 1-~E2w~,q,.N. I-~ . 751 a~ a~.•~S ~o~~ W A ~j V IAL ECURITY NUMBER DA E OF DEATH DA E OF BIRTH ~ ~' ~ ~ s ~ ! ~ ~ ~ ~t7 I -+ p 17 (~ - 12. -' S~6 I2.120~ 93 ~ `f~ll ~ ~ 9I(r Coun ~KtM Et2L ~ 3. Remainder Return W ~, 1. Original Return ^ 2. Supplemental Return Y ~ ~ (for dates of death prior to 12.13.82) =00 ^ 4. Limited Estato ^ 4a.~~ Future Interost Compromise ~ 5. Federal Estate Tax (for dotes of death aher 12-12.82) Return Required Q 8. Total Number of Safa De osit Boxes u ~ m ~ 6. Decedent Died Testate ^ 7. Decedent Maintained a living Trust p Q (Attach copy of Willj (Attach copy of Trust) ALL CQRRESPQNDENCE AND CONPIDENT,IAL TAX.INEORMATION SHOULD BE DIRECTED TOt I AM M L MAI IN ADD ~ z ' I ~- ~ ~ ~ / ~ s Ids . l~ h ,,,,. ~ ,~ ~- w. c ..D p,; ~r, E s~ . O Z NE NUMBE ~ ~ ~ ! V g S 3 ~.- 5 7 13 s F, ~ ~,v~ s~ can ~ ~G • I '1 t S" 7- ~ 37 f j O d W O 1. Real Estate (Schedule Aj (1) Z-~7 Ste' 00 2. Stocks and Bonds (Schedule Bj (2j 13''1 , .x'71. '~~ 3. Closely Held StoddPartnsrship Interest (Schedule Cj (3j ~/O//~ 4. Mortgages and Notes Rsceivablo (Schedulo Dj (4j HD~1/ F 5. Cash, Bank Deposits 8 Miuellaneou: Personal Property( 5j Z 3 G ~ S00• ~® (Sdsedule E) 6. Jointly Owned Property (Schedule F) (6j ~ ' ~ 7. Transfers (Schedule G) (Sdtedule L) (7) ~0~ F 8. Total Gross Assets (total lines 1-7j 9. Funeral Expenses, Administrative Costs, Misalloneous (9j 22J 8 ~~ • q6 Expenses (Schedule Hj liens (Schedule I) 10. Debts Mortgage liabilities (10j I ~a.sa , , 11. Total Deductions (total lines 9 8 10) 12. Net Value of Estate (line 8 minus line 11 j 13. Charitable and Governmental Bequests (Schedule Jj 14. Net Value Subject to Tax (line 12 minus line 13j 1 S. Amount of lino 14 taxable ~at 696 rata (Include values from Schedule K or Schedule M.j 16. Amount of line 14 taxable at 1596 rate (Inducts values From Schedule K or Schedule M.j 17. Principal tax due (Add tax from line 15 and from line 16.j 18. Credits Spousal Poverty Credit Prior Paymonts (15j ( ej 6~S~s~7. ~3 (11 j ~Z, ~ 3 ~.. y'6 (12j 63 2~ 6~t~"• ~.7 (13j /~®1/ ~ x .Ob o 3 ~. 4s'~, ? a~ (16j ~~ ~ x .1 S . ~• 00 Discount Interest (17j 3 ~ , Q ~~e?,a., ~ + + - (18) ~ 19. If line 18 is greater than line 17, enter the difference on line 19. This is the OVERPAYMENT. (19) '' X ~~ .. (20j 3 7 t X15 ~.7~,. 20. If lino 17 is greater than lino 18, enter the difference on lino 20. This is ihs TAX DUE. A. Enter the interest on the balance due on line 20A. (20A j ~" B. Enter the total of lino 20 and 20A on line 20B. This is the BALANCE DUE. (20B) 3 ~~_q,S~. ~~., Make Check Poyctble to: Register of Wills, Agent ~ I^- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH r^ t Under penalties of perjury, I decloro that I have oxominod this return, including accompanying schedules and statements, and to the best aF my knowledge and belief, it is true, correct and complete. 1 declare that all real ostate has been reported at true market valuo. Declaration of prsporer other than the porsonal representative is based on all information of which preparer has any knowledge. IGNA URE F P RSON R SPONSIbLE R FILING RETURN ADDRESS DATE /~ _ 1i9 / _ ~~- ~ - t•t ~ t_ I,~ ~N , E~. , ~5~ ~4 ~t j aria ~, Cyr-/~ s/r, ~A:. , 9// 9~9~ E~RER OTHER THA, R~~ES~N~ VC- ~~ SDDREE ~ -, nv ~ Jx 3.~ ~1 Sh ~~,~~1A S ~1~ ~ ~i~ . DATEQ/ /~ I ~(~ f `' ~~zsy 7 7 1tEV•iS02 Ex+ I~ 2•esl ~. ~. ~~~INHERITANCE TAX RETURN~NI~ RESIDENT DECEDENT SCI~EDULE A REAL ESTATE ESTATE OF FILE NUMBER (Property jointly-owned Muth Right of Survivorship must bo disclosed on Schodulo F~ All real ostato should bo roportod of fair markrt value whkh is defined as the prim at which property would bo oxchan~d botwnn a willino buyer and o willing seller, n~ithor boinp compcllcd to Iwy or :.11, both IiavinR nasonabhl knowlodoo of th• nloyam facts. ITEM NUMBER ~ DESCRIPTION VALUE AT DATE OF DEATH t . On c-h k~ ~n ~ . v • ~ a ~ ; ,,. -~- ~ ~ s '~• v s T~ ~ A..~•}- ;,,~ C~ v~ vim. ,nn ~ ~ c e.`.~ c.: ,n ; w. ~ nr v e ~ { e A- I ~ s;1A'T e ~ ~- ~ ~ C ~ ~~ • ~ wH , i~e~-~51, v /~..q. ~ a s ~ e s c {I~a~.~- ~ ~, ,a~e.~ ~llr- ~~ ~ A~r.' ~ 29~ 19°13' ~ ~ ~~~~ ~~s ft~dY~e~ i ~.. Cww. ~ e.~ ~ ~,..v. e~ Cain DQa~ ~w ~ ~~ ~ ,,, V v ~ . ~j ` ~ ~~ e 113~j See ~ -~'-~~F~c~ne~ i SA-~ . ~~ i rt ~ ~~ct, ~ c -~~ 1~ ~w~. ~~ .- p g - ~ o - 06 3 0 - D i 2_ . .See ~k~-Ac~~ c~ ~d~ir ~ F ~ee~ 2 8?, ~'Om. AO _ __ . __ __ _ _, _ __ _ TO_ TAL (Also onter_on line 1, Rocopil ulalion~ _ ~ g 2 8 -~, ~0 (1/ more space is nofdod, insnrt additional shsofs of same size.) "~"'~'~~`} ~~~ ~HEDULE "B" 601NAAONWEAL~HC,E TA RE~TU N NIA S,TpCKS AND BONDS INHERITA RESIDENT DECEDENT ESTATE OF ~ e 1 ~ ~ ~ ~~ ~+M. ~~ . _ .. _~_r... ~e~..c~v.own~d with Rl~t of Survlvonhlp muff b~ diklopd oe ~11~du1~ "P"1 FILE NUMBER Z.~°1 y - 0 z s ITEM DESCRIPTION NUMBER ~. V >Mef~'~r p 1 yr S. 7`t o 1.7Sf S4~rs ail' t~ . G S w~~ (Sec ~+.~~~•cd tr~~ of s~-~'aw~~-~ ~i 3 Pte. k I. T tit/~ ~c~~~.w. ~- 1/~. I{d- 23557-~ ~a~ ~e ~ e~a-Q. 5~~ ~. s n~ ~ 1. ~ ~. ~4- ~ ~-~ ~ c ~ i ~a uh - I~~w~ ~,. , b~ ~t ~ e ~ ~ ~t~ {3 S•t S Se.CA~wn ~ -~+~ 1 ~ TOTAL (Also enter on line 2, Recapitulation) of more sP~c~ b nMd~d Im~K ~dd{tlons{ ~hNts of wm~ ~{s~) VALUE AT DATE OF DEATH _ ~i5~6gq , y3 21,888.30 S f.37. $7 ~ ,ev~eatx+ 1+•sq ,. , • • COMMONWEALTH OF PENNSYLVANIA SCHEDULE "E" S INHERITANCE TAX RETURN CASH ANQ MISCELLANEOU RESIDENT DECEDENT PERSONAL PROPERTY cSTATE vF Hel~~. ITEM NUMBER ~'1• ~iY• v+~ /An FILE NUMBER Z. I ~ y - c~•s ~ DESCRIPTION .•f VALUE AT DATE OF DEATH 1. rn; s c ~ l l ~••.•~ ~~ s ~} ~~ b I c et sv~k I~ ~^ ~ 5 ~ ..~ 5~ C -~' L e~' nn ~. s .~.~ 3 ~~ 1C~ e ~ . X05 -'t 5q~? ~w~c~ ~ s 5~~~~ ie,~n~- (~cc~~ ~ ~ W;~ ~i w1-o~ S~/./ar'SIn ~:7 ~Gt~.cl A~O+ qS TeHFM~' • _. b -Hke CN-} art ~ W~ 't'~l ~ tCe ~~~5 W ~•~t•- ~ S1a y • v-n. l~~v'^A~ ~ „~ ~~ 6~ /~r-~'~. ~ of hem d~s~l~.~w~~ e~ Se ~. Iq~ I~Igy, w„e~ •~~~t~ W~ ~ -Ire d ~+ ~ I r o -~ ~ l~- ~ en 1 Guv~ ~ ~v Gtr ~ Qe c~ ~ S'}"t~ o T"' ~ 1 11 S /n,n~~ ~ Se ~• 2v Igc1~ ~ isc1a~w•td ~j S~ ~I 1 ~1 ~ ~ ~' ~1 ,q- S s ~e~t- d 0.55 e S ASS 4 5~ ~e ~ vw~~ ~ 9 ~ ~ A'T T?~er~ u, , ~ I ~ s s u~ s v o~•+ ~ a,,,~ ~ T;Ev1n ~ aT ~ e t e. d e ~ ~ a e,,.•-~ s c, l• , ~j e c or -I-~'k . dry ~v~h1 T / • b ~<<~-dam ~ r TOTAL (Also enter on line 5, Recapitulation) `S ~ 3~, 5U~ • DD (I1 mo-~ ~p~c~ 1~ nMO~d InNrt ~d0ltlon~l ~hNCS of Mn-~ ~,s~) aeV.lswex~ pzw~ ~ . - ~ ~• ". ' ' •. ., SCHEDULE F CpMMONWEALTH OF PENNSYWANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDEN ~ •~ TSTATE OF - ; FILE NUMBER Joint hnont(e~: NAME A. S'~a• IM . ~} ct~~ ADDRESSnn ~~'.~ ~"~ Aw`s IWO` CAr' 11's le , ~~a. 1703 RELATIONSHIP T~ W ~ ~c d. c. JoieNy-owned property: ITEM UMdE Lr~OgR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY TOTAL VALUE OF ASSET DECD'S 961NT. DOLLAR VALUE OF DECEDENT'S INTEREST 1. ~ D~P~. t I~~ ~s t~ ~~ ~cl J s ow• ~• c a G ~ o.. ~ o,~,~~ ~; ~l e, v~, w ~ ~ d e ct 1.e.-~' S w ~ ~ , ~ t I ~t~tn t,~e ~w'e ~"~ FylPiw-+'~"~~ ~ t S, 0 0 ~ . D 0 - D . O O e,,~. y ~n ~.: a. ~. 3 2~ i- s 3 , pwvC.~ OAS TE~~ ~/~'r It ~ ~~ `~t ~n~ i~t W~ ~ ~ • ar- ~ ~}'~ K S ~~swl~ c]ece 3 a 0~~ ~ ~A; w.e ~ ~~-~~ ~d,~s ~ ~ . ~,~ y o f L e ~j Yv1 ksov~ aC`~ ~Ce~ e ~ ~ t~cc awr, -}-- ~o. ~F o S -j-~ S 9~ ~ • ~ w ~ c ~. r} s ~'~ ; ~- + Tom' "~~' w/ • (~ ' ~- 'o T Su~/ ~ JJr-S~1 i ~ O~~ b i-c e~ c~-'~ ~ . r n~ ~ ~s T~ Y ~_ w ~ -~c ~ w ; ~-(~ d Qc e.1 e~-s ~ CsE~ .~, ~. ~ ~ ~ -4-~c ~~ ~ v . TOTAL (Also enter on line 6, Rscopitulation) $ G , C C (If more space is needed insert additionol sheep of same size) REKISII EX~r 17.6E) • ~ ~~ ~ SCH~DULF H • ~ ~ M . ~:..• , _ :~ ~ FUNERAL EXPENSES, COMMONWEALTH Of 1'ENNSYlVAN1A ADMINISTRATIVE COSTS AND INHERITANCE T~.X RETURN RESIDENT DECEDENT MISCELLANEOUS EXPENSES Please Print or Type `_ ESTATE OF FILE NUMBER 9 ITEM NUMBER 7ESCRIPTION AMOUNT A. I~norol Expeeas: 1. ~ w s ~ ~ G 3 ~.o T ~ ~ R s ~ ~ ~~.L rGi ~ I'fU.wl F ?Sys : k~ C I C~ 7•~ I+IM~rM i ~w~ J V, Uv 3v . ~~ rl~tiU•~t s of ~: HO B. 1. • 2. 3. 4. C. 1. Z. 3. 4. S. a. ~. 8. Adenini:trotiw Co:t:s Psrsonol Repressntotive Commissions w R ~ ~~ _ _ Social Security Number of Psrsonol Reprosentotive: Yeor Commis:ion: poid Attorney Foes N A ~,.,~ , ~ '~'~ ~ • ~ ~1~/ s S ~ £S • Family Exemption "~ Claimant ~ ~~ ~ • NC/~r*I!h Relationship . W ' ~ Address of Claimant of decedent's Booth Street Address 7•r~ ~ ~A~nC ~~"~- City ~~' ~r~ s ~ ~ ~~ Stote ~~ Zip Coda 1'7 0 13 Probate Foos • = N ; ~~,' „ Miscellossoous Expense:: C wv~., ~~ G~ ~ E.bv. r ~» h'•~ J V (r(/V~n n ~ L'I :1 . (rU T7~ e 5c'^~'~'~- 7~',s6 C(~ s.~~ cr,,{~;; ~ E) Zsuu , 00 o~oo ~ 5 ~Oc~0,00 ~ p Oct . VO Z~~+o. 56 TOTAL (Also enter on line 9, Recopitulotion) I $ !~ ~-~ 8 ~ 3 ~ (If ,Hero spore i• needed, insert additionol ,sheets of same size. •8EV ISj4 EX ~ ~7•~Y~ ~~ . ' ' ~ • ~'~ SCHEDULE 1 ~ ~ ~' ~' • "•'I.:;~ .?fir ' COMMONWEAUN Of PENNSYWANIA DEBTS OF DECEDENT, INHERITANCE TAx RETURN ~ MORTGAGE LIABLITIES AND LIENS RESIDENT DECEDENT Prose Print or Type ESTATE OF FILE NNMdER H e l ms A,,. ~ I•} ~ w. ar. I -~ . 2 ~ q y- o z s~ (If more space is needed, insert additional sheep of same size.) ReN•IS17 EX+-Is•e~t • COMMONWEALIN OF PENNSYLVANIA INNERITANCE TAX RETURN REf10ENT DECEDENT ESTATE OF BECifiEDU~E J . NEFiCI~-RIES FILE NUMBER RELATIONSHIP AMOUNT OR SHARE OP ESTATE Gt„'-~ e ~ Soo . o ~ ZI , ~p~.30 ITEM NAME AND ADDRESS OF BENEFICIARY NUMBER A. Taxoblo Bequests: ~ . T ~ ~ h~ . I ~I e.f w. ,~... ~ ~•~.~ l~~ HA.~ .! ~ w ~ I I 7s ~ ~~ ~,~. s R ~.. ~ ~+~ a rr~~- ~ CCUINNt C aYl ~ ~ ~ ~ ) Imo' • t -1 v I"3 wH ows ~ cl 1-~Ar+s 2. Fkrw~KS ~ Mks ~ ~ I~~ C. ~A~IS ~ lu - 1 f~s~e.s Pew ZT~wT ItTow- ~ ~ ,,,,~ ~ o F w ~ -- , o •~ T Rws ~4- wr• d ~ olec~~e~' S , t L+ I' l J ~ ~ ~ 17(..u b eu t ~; ~ ~ w• - ~s apt t ~ ~ 6 `~,, c I ks s -~- P~. i ~ l~ ~; ~•c ~ T17~/lt' Pli~~vses,, ITEM NAME AND ADDRESS OF BENEFICIARY NUMBER B. Charitable and Governmental Bequests: >I . Igo ~~ ~- w;f~, C ~- ~ I ~ RQ,.~ wY ~d c~~ ~ 1« TOTAL CHARITABLE AND GOVERNAIENTAI REQUESTS (Also enter on line 13, P.ecapitulotion) (If more space is needed, insert additional sheets of same size) ~, ~ O, Z 5 6 . q'1 AMOUNT OR SHARE OF ESTATE s ~/ v~i~ ~.-,. ~.. ^~~ ~` + ' ,United States Estate (and ~Ceneration-Skipping Transfer} .. ~ ., Form ~O~ ~ (HCV Augus- t~~g71 Tax Return ' ~ UM9 No 1545.0015 .. Estate o/ a crtrsen or resrdertl of the Ututed Slatbs UN separate rneVuctionel. To be Er:pues -~•9-•55 Ocp~nmenr or u~u r~drswy kited for decedents dyrnp alter October 8, tt1t50. Fw Paperwork Reduclton Act Nopa, rnurnu N~v~nur `,wv,u eN papa 1 OI the Ir1elrYCtlolle. 1• Oecrdim's lust name and nudd~ uw~at land maiden name, d anyl 1b Decedent's tall name Z llecedent'e eowN ~~ ~. ~-1 er ~ e ~ l~ . 1~ e ~ w- ~ h 17q I'1. 5 I L Sa Oom~crte w tune of death lcount and stare, or lorepn corrntry- 9b Yet domrcne establ~sheo 4 Oats of Dorn 5 Oate of death W i!t.~wr~er l ~n~ C~•~ ~n , IPA , vISA- /91L y~ / l/ /6 / z/ ~zv/ 9.~ ~ N tvame of executor tree arssructwnsl sb Execwor's address lnunroer and surety a}cgrdrrrgrpanment or suite no. or runt « .r ~~L ~ ~.~l.~ tM 9v~ rows: city, town. or post oMrce: state: and ZIP codel ee Executor's :octet seeumy number lsee rnstnretron:t %e ~ • C • v /}/ r J , ~sqr.. 20 ~ ~~? ~ b 3 57 Su.Bv a sj~ / 1 7e Name an0 location N coon wtren wdl was probsted or estate admrrtrstend 7b CsN number .- ~ou.r~ of C~w-~ ('l~eks, o r•P~~'s Cd~~ D ~v ;s ~ M , CwMber;,la« / ~~.. , -~/~ igaS/-ozsy B It Decedent Bred testate. check here - and attach a cenrlred CO of the writ. 0 11 Form 4766 rs attached, check here - ^ 10 If Schedule R•1 is attached. Check here - ^ t OS / v ~' 1 Total gross estate (from Part 5, Recapttutattort, pegs 3, item 10) 2 Total aNowable tisductlons (from PaA 5, Recapitulation, paps 3, item 20) . 2 ~ ` 3 Taxable estals (subtract Irne 2 Irom Irne 1) 3 6// L~~i 4 Aalusted taxable guts (total taxable gths.jwtthtn the meaning of section 2503) made by the deceden- 4 ~pN~' ansr Decttmbor 31,1976, other than gifts that aro includible in detssdatt's gross estate (section 2001(b)) S AOd Itnes 3 and 4 S 4 // ~ 6 Tentative tax on the amount on Irne 51rom Table A to the instructions, 6 /9.L 9 J'S 7a ll Irne 5 exceeds 510,000,000, enter the lesser of Irne 5 or :21,040.000. 11 Irne 5 rs 510,000,000 Or less, skip Imes 7a and 7b and enter -0. On one 7c . 7a -'~"' b Subtract 110.000.000 Irom Irne 7a 7b "~ c Enter 596 (.05) of lino 7b 7c 8 Total tentative lax (add Imes 6 and 7c- 0 _ l9 6 ~7S 8 Tut.,l grit tax payable with respect to gills made by the decedent aher December 31, 1976. Include g~tt c wxos by the decedent's spouse for such spouse's share of spirt grits (section 251 ~) only rl the decedent was the donor of these gals and they are rrtClusirblo rn the decedent's gross estate (see rnstruclrons) 9 ~ 10 Gross ostato tax (subtract Irne 91rom Irne 8) 10 / _ 9. T a c 11 Maximum unrlre0 credrt against estate tax 1/ l 9 2, d 0 0 0 U v 12 Adjustment to unrlred credrt. (This ad(ustment may not exceed 16,000. See page 6 0l the InslructitKts.) 12 1 13 Allowable unrlied credrt (subtract Irne 12 from Itr-e 11), 13 ~ 9 2 N t 14 Subtract tine 13 from Irne 10 (but do not enter less than taro) 14 /~ S 4 15 Credit for state death taxes. po not enter more than line 14. Compute the credrt by using the amount on hne 3 less 560,000. See Table 8 rn the rnstructrons and at4actt credit evidence (sees instructrons- 15 ~/~~ 16 Subtract Irne 15 Irom Irne 14 16 -- O ~-- 17 CreO~t for Federal gin taxes on pre-t977 pmts (section 2012) (attach computatronl 17 \ 19 Credit for lorergn di:atn taxes (Irom Schedule(s) P) (Arleen Form(s) 706CE) 18 -- , \ 19 Credit for tax on prior transfers (Irom Schedule O) . 19 ~~ 20 Total (add lutes 17, 16, an0 19) ~ w' ~ 21 Net estate tax (subtract hne 20 from tine 16) 21 ~'• O 2Z Generation-skipping transfer taxes (from Schedule A, Part 2, Irne 10) ~ -~-• 23 Section 4980A increased estate tax (Irom Schedule S, PaA 1, Irne 17) (see rnstructrons) 23 ^ O 21 Total transfer taxes Iadd Imes ? 1, 22, and 23) 24 -"O 25 Prior payments. Explain rn an attached statement . 2S -- p 26 united States Treasury bonds redeemed rn payment of estate tax . ~ .... 27 Total (add lines 25 and 26) . 27 ~~-t,~ 28 E3.rlance due for overpaymcnq (suhu.rct Irne ?7 from tine ?4-. 28 ,r.m Under penarlu,a of ~qury, I OaClartl that 1 rwvu axrm,rwo Ih~s return, ~nCluO~ng aCCOrrrpsnyrng SCnudures and Statomenls. and to tnr oral Ot my knowgr0jte ana oeuel, rt rs true, correct, and complste. t)ociaratron of preitaror whet than lire executor rs based on air urtormatron of winch preparM has any rurowteage. 9~~q~~~ Signature(s1•ot exocul ls- pate Srgnalure of preparer olhw than executor P.v . ~sr` 3 7~ ass (and 21P coos) 0 e Cat. No. 205468 11 / 1 /93 Published by Tax Management inc., a Subsidiary of The Bureau of National Aflatrs, Inc. 7(16.1 Z9 ~, dorm 106 rliev. B•991 « ~ ~ • ' j ' ' ' ~, _ Estate of. a~.~ 3_.,..Elections by the Executor PNaa• chealr dt• r'Y~s" or "No•• pox /or acb wstiat. Yoe ~ X 1 Do ou elect alternate vakiation? • X Z DO you elect special use valwtion? 11 "Yes," you must complete and attach Schedule A-1 3 Do you elect to pay the taxes in rnstalbnents as described rn secbon 6166? X II "Yes," you must attach iho eddrttonal ~ntormatron described in the instructions. ~ Oo you elect to postpone the part of the taxes attributable t0 a reveratonary or reunainder interest as described in section X B163? - - Authorrzaaon to receive conl~dendal tax rnlormatron under Regulations section 601.50~(bg2)(r), to act as the estate's representative before the Internal Revenue Service. anti to m;.Me wnnan or oral presentations on Dehalt of the estate it rotwn propareo by an attorney, accoWitant. or enrolled agent for tlw exeCiilor: Name of reQ~esent,ttive (pant or type) State Addteis pNtnlber• west, and room a style no., city, slate, and tIP code) I~AtM;lt'~y, C ~R~i s P~ PC Box 3~5, Shy ~~ Pn,sbwt , Pp~. ~~2S7-o~'Is I decrare tear 1 ani rnr (~anorney/ ^ certrlirid public accountant/ ertrotted apont (you must check IrNt applicable box) for the executor and prepared this return for the executor. 1 am not under suspension or disbarnrNtt practice Oetore IM Internet Rwenw Sertrice and am queglied to practice in the Spnature ~/ CAF rwmMr Oats TeNplwne nurrlber '~ 7'~• ~ u~%~ 9/~9/q y ~, ~ - Sat- s~ , ~ Part 4.-General Information (Noe: Pease anach the rwcewy supptemsntal documents. You rnwt attach the death certilicde.~ 1 Death cenilicate number and issuing authority (attach a copy OI the death cenilicate to this return). Z 13 ~ 2. ~ 7 -- c o.~. w•w~ w ea••l }-l,, ~-~ f tv~~s~ I v1ar..~ ~R , ~e ~~.~.~--r,,. ~..,.~" o ~~ ~' eu.,.l~~ 2 Decedent's business or occupation. II retued, check here - ®and state decedent's lorrttor business or occupation. 1"Ar'rn it 9 S Mantel status of the decedent at time 01 death: Married ^ Widow or widower-Name. SSN, and date of death of deceased spouse - .............................................................. ............................................................................................................................................. ^ Single ^ Legally separated ^ Divorced-Dale divorce decree became tin:il - It Surviving spouse's Harps 4b Sotaal ttecunty number ~c Amount recelwd (see rnstrucaone- Tea 4t, ~ ~~~ ~A~ ~ Zoe /,~ v3S7 '7Ji9~`t. 5 Indrwduats tether than ire surviving spouse). trusts. or other estates who recavo bonstits Irom the estate (d0 not include chartable beneliciaries shown iii 5chvdule O) (see instruCtiars) For Privacy Act Notice (applieaWe to individual Deneliciaries oMy), see the Instructions for Form 1040. Name of ~now~auai. oust, or estate reu~viri015,000 or more Went~tirip number Relauonsltip to decederit Amount lsse instructions) 1' ~r S T f~tS~ ~"~ ~'• Avg ~tMt f - c IAA i CS t7M P ~ a< (~w~ s ••- r-...~ ~ S'TE IM l.1G o'"" ~ = J 4- N- , t~t'Jl w/irt ~~ tMl ~ c ~f ~ De c ~ d c,~.~ s 11u,J : •~~~,;, a.. t~ b,'s c ~ ~'/c~,~ t /.tH d~Nr /Nr w ; ~@ , r ~ ~ inn . N r~ w• Ar. , ~ ~ 1 ~,- h. s c~~ lJ,c~ ~ ~ grAr~.~"~ ~~r~ . Nt!~ n~'~~ .uses, ~a.~.1n~..Tyrei s'13~3Z~'. Adl unascerta~naoie ~eneticiaries and those who receive lass than 15.000. - Total I S ~ 3. 3 t ~• (Contrrtueo on next paged p~ Z 706.2 Published by Tax Management Inc., a Subaidtary of The Bureau of Notional AAairs, Inc. I 1 / I /93 30 t ~ ~ form 1061Rev 8-99) - ,, Part 4.-sGener'al Information (coniinuedj' ~ ~ ~ ° ' ~• Please check me "Yes" or "No" Dox for eacA gwstion. Yes No d Ooes the gross oetate contain any section 2044 property (gwNlted terttnrttaDle interest property (OTIP) Irom a prior grh or estate) (seep 5 0l tha instructions)? h 7a Mave Federal gill tax returns ever been bled? •• :. . II "Yes," lease attach co yes of the returns, rl avarlaDle. and lurnrsh the lollowin inlormatron: ~ ~ •`~,. 70 Penodls) coverod Tc Intemat Revenue otttcels) where Itled ~~ 11 you answer "Y~s" to any of questions 8-16, you mist attach adWlionel information as aescrrbed.in the instructions. ,, . ;~ <\\\: 8a Was ttwre any rnsuranee on the decedent's ble that rs not rncludud on the return as part of the gross estatr'1 . '~ b Ord the decedent own any insurance on the Irle of another that is not included rn the roes estate? g Drd the decedent at the time of death own any propeRy as a lant tenant with right of survrvorshrp rn which (a) one or more of the other lornt tenants was someone other than Iho decedent's spouss, and (b) less than the full value of the properly rs included on the return as part of the gross estate? II "Yes;' you must complete and attach Schedule E . 10 Ord the decedent. al lho trmo of death. own any rnlerest rn a paAnetshrp Or unincorporated business or any stock in an inactive X or ciosety held corporalron? ' 11 Ord the decedent make any transfer described rn section 2035.2036, 2037, or 2036 (see the rnstructrona for Scheduro GI? II Yos, ou must co fete arnd attach Schedule G . . . . . . . . . . . . . . . . . . . . . . . ~ ` ' ~ ~~ s death: 1Z Were there rn existence al the time of the decedent s Any trusts created by the decedent during his or hor liletime? X b Any trust:. not creates by the decrtlenl under which the decedent possessed any power, Daneticral interest, or trustaastup? t ~ O.a the aer:eaent ever possess. e~CrCr~e. Ur reICJSe ally enteral oilier of tip ointtnenl? II "Yes." you must completr ano attacrr Scneo~le n t4 Was the marital oeauctron computes under the transitional rule of PuDI~ Law 97-34, section 403(e)(3) (Economic Recovery Tax Act of 1981)? x 11 "Yes," attach a separato computation of the martial deductton~ enter the amount on item 18 of itle Recapitulation, and note '` \~ on item 18 "computation attached." 15 Was the decedent, immediately belore death, receiving an annuity described in the "General" paragraph of the inslruct~ons " " you must complete and attach Schedule I . Yes, for SChtidute I? II /` 18 Drd the deceaenl have a Io1al "excess ri:trremenl aCCumulalion" (as defined in section 49flOA(d)) in quaiil~ea ertipioybr pions X and individual retirement tans? II "Yes," ou must coin lets and attach Schedule S ' Part 5.-Recapitulation ttNn nuni0er Gross estate Nternate vslw varus at oaN of osatn 1 Schedule A-Real Estate . .. Z ?~ 7. S ~' Z Schedule e-stocks and Bonds . 3 y S . 6 ~t'1 3 Schedule C-Mortgages, Notes, and Cash ~ ( - ~ ~ ~ 4 Schedule D-Insurance on the Decedent's Lile (attach Form(s) 712) /YD N E 5 Schedule E-Jointly Owned Properly (attach Form(s) 712 for life insurance) , r1 . S t f, '~ 8 Schedule F-Other Miscellaneous Property lattach Form(s) 712 for ills rnsurance- ~~:~ 7 Schedule G-Translers During Decedent's t.rte (attach Point(s) 712 for bte insurance) ~oN E fl Schedule H-Powers of Apporntmenl Nu N E 9 Schedule I-Annuities . N v N E 10 Total gross estate (add items 1 through 9i. Enter here ano on line 1 0l the Tax Computation 7 ~ 5 I ; ~ u~ Item numwr OsOuCtions Amounr 11 Schedule J-funeral Ex ses and Expenses Incwred in Admrnrsterrno Progeny Sub t to Claims f~ Nc Z ~ ~ tz SctNdule K-Debts of the pecedent / ~ 13 Schedule K-Mortgages and liens . NaNc i4 Total of dams 11 IhrOugh 13 . ~ ~ Z 15 AIIOwaDle amount Ol deductions Irom item 14 (se• the instructions for item 15 0l the ReCtipilulation) 1 i `) ~ t '" 18 Schedule L-Nal Losses During Administration N°'~ E 11 Schedules l-Expenses Incurred in Administering Properly Nol SuD)ect to Claims NvNt 18 Schedule M-Bequests, etc., to Surviving Spouse 7 ~ ~~ ~ t0 Schedule 4~-~hantable. Public. and S~mrlar Gfis and 8 uesis Nv~YE 20 Total .,uuwabie ddduetions l.,aa itt;m5 t 5 tnrougn t 9). Enter here and on line 2 0l the Tax Computation ~, ~' d r Pam 3 11 / 1 /93 Published by Tax Management Inc., a SuDtu0lary of The Burew of National Allaira, Inc. 706.3 31 r + • Fwm 7061Rev 6.931 4 a Estate of• ~-~ •c rvl~ ~..~ )-~ . t~ ~ w- ~ -- SCHEDULE A-Real Estate (For Jo,ntly owned property that must be disclosed on Schedule E, see the ,nstruct,ons for Schedule E.) (Real estate that rs part of a sole propnotorsh,p should be shown on Schedule F. Real estate that ,s ,ncluded ,n the gross estate under section 2035, 2036, 2037, or 2038 should be shown on Schedule G. Real estate that ,s ,ncluded In the gross astate under section 2041 should be shown on Schedule H.) (11 you elect section 2032A valuation, you must complete Schedule A and Schedule A-1.) Item ~~~~ AIIB~M718 ANernate value Value al Dale of dNID ~ valuatwn date ~ l~v~ ~ ~ v ~ ~ e ~ w. a -1M- ~ f ~ 1~2) ~ Ht ents-~ ~-S is ~ iv. s /v~ l u ~,J rr- s ~ ~ ~~ CH,.~ ~u Jw,~-,1 C~~ ~e n~ sr ~v~ ~A ~ as des~c,~~ le~ Y; ~ 2°~, !°I q3, ,~~,~~ i•. ~~ee ~a -fie e~ ~' ~ s ~-t cor ~ ec~~ ~ ~ C v~wl ~ e.~ ~ Gt.~ ~ C~w~+y Pe~~ s I~ ~ ~ ~-, ~ee~ ~~~ ~ '' ~ ''~ ~~ ~~ 3~ . r ~ P ~ 113 ~ . .fee ~'-}~~^~ ~ c~ ~ y ~ ZB~,soo. vo ~ce~ ~~ ~'aish-~. ~~ i ~ ~ ~,¢,.~c eJ~ J~t~ ~~ - ors -1 u - 063 v-° 1 Z . I~ sse.s s~ e.~- ~' ~°IG 3 - ~ ~ v• 9~v' N Total trom~ conanuatlon schedulels) (or add,tlonal sheet(s)) attached to this schedule . TOTAL. IAlso i!,ltt,~r on Part 5, Recap,tulat,on, page 3, at Item t .) I I ~ ~7 ~ ov (It more space ~s needed, attach the contlnuatlon schedule from the end of this package or additional sheets of the same size.) (See the Instructions on the reverse side.- Schedule A-Page 4 7tb.; Publlsh64 by Tax Management Inc., a Subsidiary of The bureau of National Adairs, Inc. t I / I /93 32 •Fyrxm 706 lHev 9.991 - ---- - • , Estate of: SCHEDULE 8-Stocks and Bonds (Fur ~orntly owned property t/tat must be disclosed on Schedule E, see the ,nstruchons for Schedule E.) Item pescnptNm ~~tuortu~ laco amount of Donor or nwnbur at shores an0 par and value Allsrnaie Allsrnale value ~~lus al oa18 ~~ oeam num~r vawo wtksre nsooera for rosrNrlrcatron. Grvs Cl~SIP number rl avadaDis. vrluatwn sate ~ 1~~11 ~Cgvr.~,¢~v- ~tiVl t ~" ~ Ul S (rev 1, ~ r u NI ~ ~ ~' ct: ckrWt~l" No . ~ 7 3 `~ 513 '1 ~{ v 1.1 s'S" Sl~u~ e s a~ f~ 1 s. t 3 5~~^• ~ (sue t: ~.~-~-.~,I,,~ J ~~y ~ Accv~~• ~1~. 405 - `ts`1~1 w1~-c~ • 1~.. d Q c e a ~tS -eCl 'Disc.~r~:~~ w; ~-e ~, G1~k1~ ~ II ~( Y ~~ w~i i~ 1 z A'~~e d ).~~ 3 F~eco,.w,~ was ~„~r.t ~ by 1-Gt~ece~t~ M~tl h i ~ w ~ r e ~ l ~a ~. l-~ e. ~ tM/~.~- ~ a- S 1v i K ~ 1 ~ A~~ w : ~- Ri r~ In~' ~ SK.r~r~~r - s~; (qv,d Nr,+ ~ ~'a~ ~-s br-~~ ~~ ~~~ ~ ~~ E.,t~rf e~.se ~ ~Y «~~~ fttw•~ ~e t-lr e ~ ~ ~~pj nn t~ ~ ~` 1'e h~ ry,tlM) ~ it I e -f ~ e c7~ l ' ~ ~r-r 1~~ v~ o'~ `~- i s A' C C d Wr- ~~ u~ SS e S St S t~t.$ SnIQI ~wh~~ ,I~ssc,~ o~`I~e ~ r d ece, e.~" ~^a ~N f w:1 I fuss ~ t,~t s ~ nti, -~ ~v 1rT~ vti i V- a,.• ~ 'FAQ d-n ~ s Tau s'~" C''H'` ~ ~w` IFv-~ ~{`AtM i ~~'~+ - If STS ~ ~~~ [, ~Avt ~ ~ <~ ~ r b~^ t -~-; ~ o '~ S~ ~ H" . ~~1 ~~ wow 1 Crrr-,,•1 v~i- ~~~ d ~ Pry • see ~~-~~ t ~ `~~ s r e ~.r ~e ~ ova st;,~,-c ~t~~ E . Total Iron cunlmuat~on schedule(s) (or aau~l~orl:,l sheet(s)) attached to this scheaule ~~s, 6 Yy. ~i3 Z3 p, uoo.oO TOTAL. IAI~,u ~~r~tirr ur- P7rt ~. Hei:;rh~tul.tt~un I~;rcle 3, :tt iti,•m 7 - j ~3~'s, 6 S/. tll more space ~s nt:edea, attach the contlnuauon schedule from the end of thls package or acidtttonal sheets of the same stze.) (The lnstrucuons to Schedule 8 are to the separate lnstructtons.- Schedule B-Page 12 7U6. I'_ Publrshea by Tax Management Inc., a Substdtory of The Bureau of National Aflalrs, Inc. 11,' i /93 40 ~ ~ • ,~ Form J06 IRs~ 9-93) ~ '~ ~A ` Estate of: ~ ~'~ ~ - ~ ~ SCHEDULE C-Mortgages, Notes, and Cash For ~orntly owned nroverfv that must be disclosed on Schedule E, see the instructions for Schedule E•J r Schedule C--Page 13 I i / 1 /'» Published by Tax ManaOenwnt Inc.. • Sudiid~ry of The BIIrNu of Nationil Affairs. Inc., 706.13 a~ (II more space ~s needed. attach the cont~nuauon schedule from the end of this package or additional shoats ol, the same site.) (See the instructions on the reverse side.) ~ Form 106 (Rely tl•9~1 -~ , Estate ot. SCHEDULE E-Jointly Owned Property (!I you r:lract sesctron 2092A valuation you must complete ScMrdule E ano 5c-tealule A- t t PART 1.--0ualilied Joint Interests-Interests Meld by the Decadent and His or Her Spouse as the Only Jotnt Tenants fSectton 2040tb1(21) tram OtlsCrlPtwn ~~maue numar For socluuws, glw CUSIP nwnoor, It aYalrat~. Yatunlon NN Att°rnat° vatw valve al pill of Natn t. 1~owseko ( qao qv-! ;~.z~~« t ~ 1 • Est Svrla I V c k t' ~ ~t , ~ ~ ~,,.~ P ~ ~~ ?e«~ bj ~ f~ooD . tlne EI~• fI w ~''I~- d e c e d t,r•~-'s w ,' {,~ (Fs~ ). Z.. ~ ti~~k;..~ q cc~w~.'~-~ 3Z4J -so*3t ma~d~~ ar+-l~, d ~ ~ „,r., ~ c ~! rt fit Te~• l.+ r Ern ~;rs~ w ~ i-'~r ra e y e d ems' S w~ {e c~ sT~ y°~ olx~ 3~ I.tM cle s c ~ w iw-t ~ ~°r ~` i rnn o ~ L t ~' VN/1-srnn g~~tnw ~ I~'c csr~- ~° 'fdS- ~F ryq , ylrN~•~ ~ 2 y4 os/. ty t 1~ i ~~•l~' Of .$ ~ ~vdtrS ~s 3~ i..~Y j rir. ~v+~'S w; 1-~ d,~c a de....~- `S 4J t f e , S.a t~i ~r cvnd 3 i ~ ~ ' , t ta - e e. .tiA l~ C ~ w+, 'µ'~ S eN.+7 ~ A 1 r ~t"'-~ Total Irom conltnu:ttltxt schtsdula(s) (or adJltlonal shaet(s)- attached to thts SCheclulo. .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to Totals y ~ oS/• 6 1 b Amounts ItlCluded In gross estate lone-h.ut of ilrte t a- . ~ 9 S 2 6 . PART 2.-All Other Joint Interests NUN ?a State rho name and at~t~ of each survtvtng co-!errant. II thoro aro tnoro than urra awvtvtrrp co-tenants. tier the atydtttonal cotenants on an attached sheet. Narrw M10ress (rwntOM arw arnN. city. stare. arw 21P waN fll. C. unm numO~r Enttlr tuntll tur CO.1d11dt11 ~ Otlscrlptlon t~ncluding atternattl vrtuitlon aaa II any! For SeClNllwi. Vtl CUSIP MIIIIOer. It aYellwte. Ptlrctlnlag. „~ tncwalow alternate valve incwo~Dw valuo at a~ of Nate Total Irom contlnuatlon schedule(s) for addltlonal sneer(s)) attachtd to this schl3Gule . 2b Total otnlu lolnt Interests NON C 3 Total ~ncludtblo joint intlerosts (add Imes 1 b and 2D-. Also ttrrtw txr PaA S. Aecapttulatton, page 3, at (tern 5 ~ u 9 ~ s Z` . l (il more space is needed, attach the conttnuatton schedule Irom lire en0 0l this package or addtttortal sheets of the same slte.) (See the tnsttucttons on the reverse stde.i Scltl~dule E-Pa~ 17 11 / I /513 Publlshod by Tax Menagerttont Inc., • Subsidiary of Tho 8ur~au of Nattonat Aflalrs. Inc. 706.) 7 4S p Fonn 706 Igev a-93) ~ ~ ~ , ~ ~ ' - __ Estate ot: ~ e~rt~ ~. I-~ I-~ e 1 w+ ~ SCHEDULE F-Other Miscellaneous Property Not Reportable Under Any Other Schedulo (for jointly owned property that must be disclosed on Schedule E, see the ~nstrucbons for Schedule E.) pl you elect section 2032A valuapon, you must complete Schedule f and Schedule A-1.) 1 Did the decedent at the time of death own any articles of arttsttc or collecttble value in excess of 53,000 or any Yes No collections whose artistic or collectible value combined at date of death exceeded $10,000? . It "Yes," submit full details on this schedule and attach a atsals. ~ ~ ~~ \' 2 Has the decedent's estate spouse. or any othor person. recwved for will receive) any bonus or award as a result of the decedent's employment or death? . If "Yes," submit full details on this schedule. __ 3 Did the decedent at the time of death have, or have access to, a sale deposit box? . If "Yes." state location, and it held in joint names of datedent and another. state Hants and relationship of joint depositor. It any of the contents of the sate deposit box are onutted from the schedules in this return, exptatn Cully why omtned. pM1 Dos~npuon Nt6nlil~ Altrrnit~ talus V~lui it dill of oaun ~p~ For sacunt~es. pntl CUSIP nun~r. d avad~la. valuatwn dita ~ LYI; ~c ~ tl br+t u ins t~>~ ~~ t ~e~sw~~1-J p r~ p ~ a,r. J ~ ea save ~ ~ e f~ ~ c13 N~~' 1 ~ ~ . JwH ~ ~V~H+~~ w~~ ~'rjt Sty/~~~~ ~~~ S C P/ts.s e ~ 5 ~n v ~,. ~ .,~ 5~0 ~ se 'Li/ v ~ ~tn r ~ ~ 1 T~ vv~ 1L ~ ~ ~c c c d t~~ to ~' I I F) s ~o . c~ ,, ~. .i .~ Total from conttnuatton schedule(s) (or add~UOnal sheet) i attached to this schedule. ie 3, at item 6.) . SoO. c~ (If more space is needed, attach the conttnuatton schedule from the end of this package or additional sheets of the same size.) (See the instructions Ott the reverse side.) Schedule F-Page 19 I (/ (/9l PuDlishe0 Dy Tax Manapartwnt Inc., a Subsidiary of Tha Bureau of National AMa~rs, Inc. 706. ! 9 47 TOTAL. (Also enter on Pan 5, Rec ~ form 1061~r tl-99- . ~ ~ `1 ~~ , . Estate of• • H er~~`^A`^ ry t"" ~ ~ ~ , SCHEDULE J-Funeral Expenses and Expenses. Incurred in Administering Property Subject to Claims Note: Do not bst on this schedule expenses o/ administenn® property not subject to c/a~ms..For those expenses, see the,nstrucUOns for Schedule L. It executors' comm~ss~ons, attorney fees, etc., are clamed and allowed as a deduction for estate tax purposes, they ate not allowable as ;~ debuct~on ~n compuang the taxable income of the estate for Fedardl ~r:come tax purposes. Trey are auow~u~a a:; an income tax deduction on Form 1041 ~l a waiver ~s tiled to waive the dectucuon on Form 706 (see the Form 1041 ~nstruct~ons-. to t~~ t~cr~ptgn ~~•`FepN-ss amoum Tas ~+nt A. Funeral expanNS: i E w.=nJ 4. 3R4 Y-+~.R t r NM €~n I~~n~ zdti s" . a~ c It.~ !f rn~~iww. ~ ~ ~ fv , w Dsk i~c Ce~.~~ ~'. A-~ ~.t 3~ . uo Flo •~•~ ~• s g t. y o Total funeral expenses . . ,L'17 ~ ,.~ Q . B. Adtninisvation expenses: 1 Executors' commissions--amount esamated/apreed upon/paid, (Strike out the words that do not apply.) .. ,1K; arv F, ~, , , . Z Attorney fees--amount est~matect/a~re~~tp~/patd, (Strike out the words that do not apply.) . 1 S,~oO , ~~ 3 I Accountant tees-amount estimated/ pp y) I f ovv . GC agreett3~peNpat~. (Stake out the words that do not a 1 ... . ... . ......... . 4 Mistellatteous expenses: t~royk~~ feet F.I~N' Cos R e s c.~,, a -~,r C•~ h'~~ eve c ~ t s a,,,,.1 c ~ os tv`~ Co s73 4 ~ 3.00 ! Is.rb Zs, ua ZSoo.o~ Total miscellaneous expenses from cont~nuatton schedule(s) (or al]d~t~onal sheet(s)) attached to this schedule Total miscellaneous expenses 3 ~ y 3 S6 TOTAL. (Also rnter on Part 5. Ae:cap~tul~aon, page 3, at ~trm t l) 12 ~ ~ ~ 3 c) ~ (II more spaca ~s neetded, attach the cont~nuat~on schedule Irom the end of this package or ado,uonal sheets of the same s~te.- (Sre the tnstructtons on the reverse sae.) Schedule .1--Papo ~3 I I / I /y3 PuOtishea cy Tax ManaOerttent inc., ai SuptttWary of TM bureau of Notional /-AAVS, Inc. 706.23 ~~ a • • • ~ Form lOB (Rev tl•931 1 \~ 'L Estate ot• SCHEDULE K-Debts of the Decedent. and Mortgages and Liens 1 1 ~ i ~y3 PuDUslwd by Tax Managoment Inc., • SuDs~ry of The ttureeu of Nanortal AAa~rs. Inc. 706,25 ~~ (N more space ~s needed, attach the cont~nuaaon schedule from the end of this package or add~Gona1 sheets of the same size.) (The instructions to Schedule K are in the separate instn~ctions.) Schedule K-Page 25 b ~ '~ fotRr 706 IRev U•931 ~ ' ° ' '_ LL ~. , Estate ot: ~ T e~'1i ~ ~'~ ~" ~''' SCHEDULE M-Bequests, etc., to Surviving Spouse Electron To Deduct Qualified Terminable Intorost Property Under Sectton 2056(b)(7). II a trust (or ocher property) meets the requirements of quatdred terminable interest property under section 2056(b)(7), and a. The trust or other property rs listed on Schedule M, and , b. The value of the trust (or other property) is entered in whole or rn part as a deduction on Schedule M, then unless the executor specrl~cally ~dentrtres the trust (all or a Iractronal portion or percentage) or other property to tie excluded Irom the electron the executor shall be deemed to have made an elecaon to have such trust (or other propeny) treated as qualified terminable interest property under section 2056(b)(7). It less than the enure value of the trust (or other property) that the executor has included rn the gross estate ~s enterea as a deduction on Schedule M, the executor shall be considered to have made an elecaon only as to a traction of the trust (or other property). The numerator of this traction rs equal to the amount of the trust (or other property) deducted on Scheaule M. The denominator ~s equal to the total value of the trust (or other property). Election To Deduct Oualitied Domestic Trust Property Under Section 2056A.-II a trust meets the requ~raments o1 a quar~t~aa domestic trust under section 2056A(a) and tnrs rewrn is Bled tto later than t year alter the time prescribed by law (including extensions) for filing the return, and a. The enure value of a trust or trust property is listed on Schedule M, and b. The enure value of the trust or trust property rs entered as a deduction on Schedule M, then unless the executor spec~lrcally ~dent~l~es the trust to be excluded from the election, the executor snarl oe aeerraa to r.a. r made an eiect~on to have the enure trust treated as ualrlred domesirc trust ro err . Ves No 1 Drd any property pass to the surviving spouse as a result of a qualified disclaimer? . ~, 11 "Yes, " attach a copy o! the written disclaimer required dy secoon 2518(D). ~; . 2a In what country was the surviving spouse born? ~ S a- ~~ b What rs the survrvin souse's date of birth? c Is the surviving spouse a U.S. c~titen? , d II the surviving spouse is a naturalized citizen, when did the surviving spouse acquire c~trzenshrp? -Y ~ rt ~\ e It the surviving spouse rs not a U.S. cdrzen, of what country rs the surviving spouse a c~trzen? N • A ~~ ; 3 Election out of OTIP Treatment of Annuities -Do you elect undor saet~on 2056(b)(7)(C)(~~) not to treat as .\ ~ ;~~ qualil~ed termin:tDle interest pruparty any joint and survivor annu~t~es that are included in the gross e:~t;rte tine ~;, • ,;,;,., would o-nerw~se be treated 3s qu~titird terminable interest property unaer section 2056(b)(7)(CI? (see ~nstruct~onst X riem pdscr,pt~on of propeny utterests pass~np to wrvw~np spouse Amount rrumDUr .~ t ~~s~el~'v.eou-s T.lr.~~~~c Pstsv+AAI ~r~~ a,..~ ~e~sut~r~ ~~~3 tss~`•F•') SGO.UO Z , 1~~v.s~~(! r~v~~s p,d-c~ -F~i~~in s~~ c ~ (s ~.• E.I. t.) 7Suv .UO ' •~ ~ Scl~. £ • I. 2. Zv duo .u0 . ~ ~ ja ~ ~ A~ w.•e c) ~~"~• ~.. o•~ 1-e W~/1yvv. I~r~}~c~a c ~~~ ~ Sc,(^•f=•I.3.) It,oZS•~ ~ ~ -/ 7~ S S . ~ ~ ~ ~ C C v t~ N ~ ~ S c.~. • ~, Z I ~ >~ K>er, 00 Total from continuation SGheQul@(S) (Or 800dtonal SheBt(5 atlaChbd t0 this SCh~Qule 4 Total amount of propeny interests listed on Schedule M . 4 7/ 9 13 . Y Z 5v Federal estate taxes (including section 49f30A taxes) payable out of property ~~ interests Irsteci on Schedule M ~ o • ~~ b Other death taxes payable out vl property interests listed on Schedules M 5b U • ~~ :~•.~ ~• ,,~, c Federal and state GST taxes payable out of propeny interests listed on Schedule M 5c O • v~ d Add items a, b, and c ~ _ o . o ~ 6 Net amount al property interests I~sted on Schedule M (subtract 5d from 4). Also enter on Part 5, Aeca ~tul:it~on, a e 3, at item ~ 8 6 7~ , 5 i y . (If moor space ~s needed, atracn trio cont~nuauon scneouro from rho wr0 or this pacsa9e or aaat~ona~ sweets of the same s~za.l /SN Iho ~nsrrucaons en IAO >rver:o sr0e.~ Schedule M-Page 27 I I / I j 5-] PuDlrshed Dy Tex Management Inc., a SuD`rdwry of The 8uroau of National Ada~rs. Inc. 70b.27 55 A i . ~ ~ [ . ' i • ~ ~~ ~ N i. Death Certificate for Herman H. Helman. 2. Certified copy of Last Will and Testament of Herman H. Helman. 3. Copy of check stamped upon receipt, in amount of $37,958.72, in payment of the Pennsylvania Inheritance Tax. This supports credit for state death taxes paid. 4. Appraisal report prepared by George L. Ebener & Associates dated May 4, 1993. 5. Deed dated April 29, 1993 showing conveyance from Herman H. Helman and Ida M. Helman, his wife to Herman H. Helman and Ida M. Helman, his wife, to each an undivided one-half (~) interest as Tenants in Common (and not as Tenants by the Entirety or as Joint Tenants with the Right of Survivorship). 6. Statement of Van Kampen Merritt Account #173458 dated December 31, 1993. 7. Withdrawal slip of York Federal Savings & Loan Association showing closing of IRA account #110-23557-C in the amount of $21,888.30. 8. Account statement of Legq Mason Acct. #405-4599. 9. Account Agreement for Legg Mason Acct. #405-4599. 10. Disclaimer and Renunciation dated September 19, 1994 and signed by Ida M. Helman, filed on September 20, 1994 with the Orphan's Court of Cumberland County, Pennsylvania. _ 'l~l:i; i:, lu L~l~llitt (11;11 Ilu• inturtu.ltiun hL•ic ;,ivt:tl i, rL~rt•I:Itly u,{~it:L{ Irum .u- ul'i~in.,{ icrtiiicrtc t,F ~{rrth ltuly iill•LI ~~~itll u-~ .IS (.IKaI 1tl•',i,tra}-. 't'llc ta•i}lilla{ ro•rtiFil::uL• will br 1urw:IrL{t_~{ to thcntitatt: Vital !tl•un'.h Ofiir~ Fur {Trrm.uunt Jilin};. ~, ' ~, . o . WAf~NING: It is illagaf to implicate this copy by photostat or photograph. 1't,•l' Jul' 11111 ll•l'Cltll':lll', 3.?.~lll 4,3.~4.4LT ...._ - .------- Nu. ---• MtoE.rgiMll. ~,E7 Rg1T (ENT tt"w ,NII ,_ 7 7 rn ,. .- ..~ j . ti t,.. ` •. .. . (.~ ~, .:1 141.:; I •, i 1 .11 l)rtc COMMONWEALTH OF PENNSYLIS)NIA w t~EPARTMENT OF HEALTH • VITAL pECORDS CERTIFICATE OF DEATN ELt1E IAE „IwEEE 1 wI EOtE11L EECIMBTr MYIMTER OATE DP DENNIwrI. D.p ~l fi• Hclman L Male >~ 179 - 12 - 5169 ..December 20, 1993 , rf+IR u,IOCN 1 Wp IWt Oi W,II,I EgIT,I/Mtx CId OPOWM a wr - wr~Mwparw wu ~Oatro Mow/ 1 Itwlw/s KI,NwI.1~.I..w, SlruafaoynCslnrp iI~R 4! 11; ; ~,1 r, Fulton County ~ ,,~,,,, O EtuorlpNwlll ^ Da ^ „~ ~C] RN~Cne.O ~a al ^ elrr.tlDn/,TV.P4tOCAIN (ALEIIrNAMEwnarW~,la4pw,Inwl+M,nwotw+l O[CEDENtOt,aS,rlaCWUt:u.+ I:.eE•AINMC^nlns.n.Ern.rnle.ae 1.1:-~•-l7er Nursing and r. kl r« [3 „... ,~~,C,,.,,. .~.--~,~ ., Cta~lhc~rlal:ci wlxtth hli~klll+cl,n '1'a. ~,. 1t1~1•rthilitation Cc~ntl+r M"~'".^"'rR"°,'" awiiite occLDFN1~~s~~.~L+c1.I,tw:~•. ..; ~. ~ . , . I : J •. ~u,D~,tBUsu+[sSux,Ir.~,~. -- wASOtccaMTEVfRw - u s ARMEOfaRUln OEC[ocNT•sEDUG~IIDN wtuwswus•rw,.n suxwvulDSPOuSf , . r.. p.. r ~ . awonrgw,onnw..u•..1iI,.,1 l,/w//^.-tJ I~IlJ t.~ll~n ' w/^ "°~ ~~r t~ (4wN.PARi4.,W^/, • I .Farmer 1,.. T arm 10 11 /d f, ,Married Ida M+ Smith oECEDENrsMtlawc•DC,nESS,~»..LC.-~~stw ~c•w, nECEDENrs ~' ""' t'` sul. PA ~,..~ „~,.,~,~,/,. Dickinson 751 Adams Itcx-d gl ~.,~E ~ ,~arlisle, ['A 17013 °^0Y~°~n' t,~ t~taberla nd T ~~~ ~ ~ itl1MER'ENAMEd •r u :,K ..; ~` MOIt~R':RMdEtFrY.tl~ow.Mr01n5u1WM S el K+ H~~lm3n ,.Itetta E. r MPORMIwTSNANL •..••t•. • MAILM/OADDREESpil141, s,w~?www ,~ Ir,],i h1. Ill~lnt 751 Aliims lsoad• Carlisle PA 17013 ,tET,tooot DlsPOSI,Icr,v •'wM,. vuf utSPOSITtoN Dp • NMr N C/Wto.n, sw/. ZV Coot /~~ n LDCQION• EwmI~C GIMYNGI^ RMw.Naw^srul i [a 12/24/1993 a~~ ~x'lend V2llley ~ owwnD Owal`A+-''' „w . MQnorial Gt~rdP.ns ,C~-t"lisle, PA 17013 wow of atnv,:t.Llcu PI• AttlnuASSLICII LICLNSE,g11MER NAMEANOADDIIENOP Rr ' .FD 0 26 3 L Dwi Brothers Funeral kiottle Carlisle( PA 17013 we. oati(wllenawrq.Iy kulo m,wroM.~..auu„~ew,/arwtuu•.awrarwawlw. r•weunr.a.w+^w«,rluaa+unm yglAUy IBNIEER DgEE10NED eM,rrAIM•aay/N, wmn.o^(.rwl ~•. »w. ~ . EwthEEIP1AIpeanyrNrolpr TMtEOFDEATN GAItPRONOUNCEDDEADWirun.Wt.cwl MNSCA9EREfERREDTOM[01~-fxAWNERICORDNERI pwwlweopwowla/oww ET:MRT1. LM~o ~a~~ °n•.t~et-cwwm.a.rn D••NNaMnr~^wMao~.two+t..eww«utprrar«,Nt.waalwnw~.r. Nrrww wnu: tawr w„r,ur,E C1aMltrlwen ~,I aEwenueellea/IIO wrrn.ou Bi11[DIATECAYEE~+w ~ ;alrwwatall crArEwwu,Ierpgtawrwl,aMI1TL owe.olwllat,oll 1 ~ ~~ ~a u ~1D~sjcRttuu[~K:I'w~ ~ M OL~' ` 1 CMIEEIOwMIrn./w. ~ _-- _ _ ---- . toYOMWM/orMb fiul l4.~N,•:~i L•ii .. nil p~• . I/Y/ep n~w;w , LAET ~ u. MNEANALIrOPSr .YEfiCl4itlmbtia^pgc05 t1u1.pCMn -- DNEDiw,uRr TBIEOFMLILMIr IN1YgrATYYORRi DESCRIEEMDwuNUgrOCtuI18E0. PERi011MEDT AwaMLt PRIOR 14 MMrI•tiDq. MMJ COMPLE LION OF CAUSE ~~,„, NuWN .lrrl IN•nwaM r~ ACpO^IN 1_t Pr..+NnyIMa+OpilwM ^ ~/ Cl No L.~ M. TM ^ rwfi: tt- ~ Iw •~!~ Swe.a ~~ G,wa ~.ul to MIUIMIMO ^ PLACE Of INp,Rr • N IIOIro. H/m, wNll. rern. ollr,• lOCggN,Srwel. Grown SNIM twrwy. Ne tStMlwr- oE.. soe iE. ip•. t~TIpId1M'JM..a,,.f.• wOMRWIElu1DTrtLEOi ICIER 'CLMIPr810IMrE,C1AN.rn,+..., .awpq~..wvaowlnwUM.yNibkvl.~q~..r.n+•.I,.++-r:nuarWYIM,CanglMplrT771 ^ ~/~ TiM ENI olaq M11MM0E•. OMY1.Ce.wcNln. M tIN ^MAN/I NI/ nIMM/ NI N/1•......... ............................................ ~ ~ LICENSE NYMEEII E •PRDNOUNCUtOArocERTIirINOtptrslcutt.W IL'.InbW (a.rw+~NQJeY'..J..•'1•~..I•:.c.N~wJ.le~u4 a~I `~~% MtaM.0.,+4Y1 AtM MN N •IT orrwroN. ewn xcwnM N pr Mnq. MN..II/ pres. /M Ow Io w wwAlp NI/ IIIMIIM w •MMA .......................... /CI AND110011ESSOP~PE11lON MMIO ETED Oi DEdiM Isom 2 t ~ 'YEON:ALEIfAMINER/CORONER ~ TpaPtYM Oa ETN e•oIO a w^wnunNan Maur InvNtENlon. In Rw optaon. a..+e ocwnN, N lne Halo, aNO, oou, plue., untl euu lo,AO cw/•(•1 •IIu ^IMMI••CINM ........ ..... ......................................... ................ ~ / ~~ ......................... O u - ° ~~ ~~~ Eto. 4 iRM S SIt:hAl uNf A!,,, NUMBER W1TE fIlEO(610Irn, D„. rMll w ~~ ~ ~10~ • ESTATE OF HER141AN H~LMAN ~ ' ep.1603l319 ~ t YRANC~ ~ _ .' pT =~ t 9~.~ ~~/~~~ TU ~r1~~ E ~~'~ ~ s~ ~8 ~- W, ~ is .' ,~•y.~.-'t- ~ ~ 37, 9s~~'' (1R1)tsK OF ~ 1 ~# ` {{ r l ~ 1 T~nil~-St•/ ~V~SI'~r ~ /yiNC~~+M'td I'17 -fi i~7' T ~•[)UI.I.ARS O ~ s~K O R B S/ W N. ~ N N E l V A N 1 A ~~ ~•~ pG . Thl,~ 1 ~ 1• a 1( ~:0 3 L 3~L 50 36~: 6 ? 49 3 L~~' 0 LO L .., n -.. ,..