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HomeMy WebLinkAbout01-24-111505610101 REV-1504 ex ~o~-1a> PA Department of Revenue penn5ylvania OFFICIAL USE ONLY DEVRNTMENT Oi aEVENUE County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 28o6oi -~ . Harrisburg, PA 1128-0601 RESIDENT DECEDENT ~ ~ ~ Q ~ cS Q ~p ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYW 186-34-2065 05/01 /2010 01 /09/1944 Decedent's Last Name Suffix Decedent's First Name MI __ _ __ _ _ _ _ _ _ Stum .Barbara E .. _ __ (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 Return O 4. Limited Estate O 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS O 2. Supplemental Return O 4a. Future Interest Compromise (date of death after 12-12-82) O 7. Decedent Maintained a Living Trust -'(Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number _. _ _.___ Ronald E. Johnson, Esq ~~~ ~~ ~d~z_n~ ~~ ~ ~• First line of address 78 West Pomfret Street Second line of address City or Post Office Carlisle ...~ _...__ __ __ ._..... DATE FILED State ZIP Code "` PA 17013-000 Correspondent's a-mail address: rejohnson@pa.net ___ -z-a F '-_3 _ ~ t.... f.~__.. '1 , , :, -.. ~_:~ ._ ; ~= ~.:_'~ ~ ti """'~! Under penalties of perjury, I dedare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tru lete. Ded 'on of preparer other than the personal representative is based on all information of which preparer has any knowledge. P RSO G RET DATE x m L/ // c/o 78 West Pomfret reet~.~arlisle, P 17013 SS ~O~~PA~ER O~I~ REPRESENTATIVE DATE 0 78 West Pomfr~f Street, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J -•- -•- c7 J 1505610105 REV-1500 EX Decedent's Social Security Number Decedents Name: Barbara E. Stum 186-34-2065 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. ~ 68,000.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4, 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... I 5. ~ 3,007.59 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... i 6. 5,798.11 '; 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. ~ i 44,747.82 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. ' 121,533.52 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 15,240.51 10. Debts of Decedent; iVlortgage Liabilities, and -Liens (Schedule 1) .............. i 10. 35,988.40 11. Total Deductions (total Lines 9 and 10) ................................. 11. ~ 51,228.91 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. '; 70,324.61 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax ha n t b d S h d l J s o een ma e ( c e u e ) ........................ 13. , 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ I 14. i ! 70,324.61 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 16. Amount of Line 14 taxable at lineal rate X .0 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 3,164.61 i I 3,164.61 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 O J REV 1500 EX Page 3 Decedent's Complete Address: 0.00 DECEDENTS NAME Barbara E. Stum STREET ADDRESS 702 Bloserville Road CITY - Newville STATE PA ZIP 17241-000 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments _ B. Discount 3. Interest 0.00 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. `File `Number (1) Total Credits (A + B) (2) (3) (4) (5) Make check payable to:~REGISTER GF ~VVILLS, AGENT. 3,164.61 0.00 0.00 0.00 3,164.61 PLEASE ANSWER TJiE FOLLO~IUING QU~E~STIaNS $Y ~PI~AQtN~6 ,ANN "X" I"N THE-APRROPFtIATE BLOQKS 1. Did decedent make a transfer and: Yes No a. retain the use ~or income of the property transferred :.......................................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or ........................ ............................................................................................... ^ 0 ... d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred°after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE 1T 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 is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or far 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 decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE ESTATE OF Barbara E. Stum FILE NUMBER 21-10-0506 All real estate owned solely or as a tenant in common should be reported at fair market value with is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to sell, both having reasonable knowledge of the relevant facts. Property jointly-owned with Right of Survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 ALL THAT CERTAIN tract of land with the improvements thereon erected situate in Upper Frankford Twp, Cumberland County, PA. Having thereon erected a residential dwelling known and numbered as 702 Bloserville Rd, Newville, PA 17241. See Deed Book C, Volume 32, Page 131. Ronald R. Stum died November 17, 2006 thus vesting full fee simple title in the decedent. (see appraisal attached) $68,000 Total (also enter on Line 1, Recap) $68,000.00 B-H A en raisal Services File No. 0600110 Property Address: 702 Bloserville Road Newville, Pa 17241 Prepared For: Estate of Barbara E. Stum 702 Bloserville Road Newville, Pa. 17241 Prepared As Of: June 1, 2010 Prepared By: G. Arthur Calaman, Pa. Cert.# RL-139418 B-H Agency Appraisal Services 163 N. Hanover Street Carlisle, Pa. 17013 The purpose of this Appraisal is to Establish "Market Value" ONLY: NOT to be used for Mortgage Financing Appraised Value for the Subject Property: y68,000.00 Form produced by United Systems Software Comparry (800) 969-8727 www.unitedsystems.com B H Agency Appraisal Services File No. 0600110 B-H Agency Appraisal Services 163 N. Hanover Street Carlisle, Pa. 17013 (717} 243-1000 Ext. 216 Date :June 18, 2010 Client :Estate of Barbara E. Stum In accordance with your request, I have inspected, as per your instructions, and appraised the subject property located at 702 Bloserville Road, Newville, Cumberland County, Pa. 17241 (Parcel #43-12-2922-004). As per your instructions, the purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership, and was done in compliance with and as defined by "USPAP" and the Appraisal Standards Board. This report in it's entirety is intended and valid only for the intended use of the Client named in this report, and is invalid if photocopied or electronically transmitted, whether in part or in whole by anyone other than the Client or the State Certified Real Estate Appraiser(s) named in this report. It is intended solely for the Client, and shall not be used by anyone other than the Client without the prior written consent of the Client, and the State Certified Real Estate Appraiser(s) conducting the appraisal process. Note :This is a Summary Appraisal Report, and contains 14 pages (plus attachments or addenda as necessary), and any single page is invalid if detached or used separately from the entire report as originally submitted. This report was conducted and prepared with the utmost care and confidentiality, and was established with no pre-determined opinion of value on the part of the appraiser(s). Thank you for choosing B-H Agency Appraisal Services Art Calaman Pa. Certified Residential Appraiser Fam produced by United Systems Software Company (800) 969-8727 www.unitedsystems.com 6 H Agency Appraisal Services File No. 0600110 NOT TO BE USED FOR MORTGAGE FINANCING PURPOSES oe~~tne~~~e~ ~itnuueQV ~ooQe~cei 111t1GanRT ~~~.~ 0600110 ~a var ^~ ^ ^~~ r^.^^.^r.... ____ ---- Property Address 702 Bloservilie Road City Newville State Pa Zip Code 17241 Borrower (if applicable) N/A Owner of Public Record Ronald R. and Barbara E. Stum County Cumberland Legal Description See Attached Deed Copy from DB 32-C PGs 131/132 Assessor's Parcel # 43-12-2922-004 Tax Year 2009/2010 R.E. Taxes $ 1,870.00 (m/L) Neighborhood Name Bloserville Map Reference (43) 12-2922-004 Census Tract 0130 . Occupant Owner Tenant Vacant Special Assessments $ None Known PUD HOA $ N/A per year per month Property Rights Appraised Fee Simple Leasehold Other (describe) Assignment Type Purchase Transaction Refinance Transaction Other (describe) Same as "Intended Use" below Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? Yes No Report data source(s) used, offering price(s), and date(s). CPML shows no record of for sale, listing, or otherwise in the past 12 months for the subject address The purpose of this appraisal is to develop an opinion of Market Value (as defined), or Other (describe) This report reflects the following value (ii not Current, see comments) Current (the Inspection Date is the Effective Date) Retrospective Prospective Approaches developed for this appraisal Sales Comparison Approach Cost Approach income Approach (See Reconciliation Comments and Scope of Work) Intended Use To establish most probable "Market Value" as defined by USPAP (contained witfiin this report) Intended User(s) (by name or type) Estate of Barbara E. Stum and possible other Intended Users as to be determined by the Client " Client Name Estate of Barbara E. Stum Client Address 702 Bloserviile Road, Newville, Pa. 17241 Client Contact Attorney Ronald E. Johnson 717-243-0123 Client Email N/A raiser Name G. Arthur Calaman, Pa. Cert.# RL-139418 raiser Address B-H A en A sisal Services 163 N. Hanover St. Carlisle Pa. 17013 Note: Race and the racial co ositfon of the nei hborhood are not sisal factors. ~,~, Location Urban Suburban Rural Property Values Increasing Stable ^Declining A PRICE AGE One-Unit 85 % Built-up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $ {000) {yrs) 2-4 Unit 2 % - Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths 49k Low 0 Multi-Family 1 % ' Neighborhood Boundaries Subject is situated in the town of Bloserville, and is bounded to the north by 392k High 100+ Commercial 5 % - Baughman Drive; to the east by Grahams Woods Rd; to the south by Frytown Rd; to the west by Mohawk Rd. 120-150 Pred. 40+ Neighborhood Description Subject is situated in a residential area of mixed style single family properties. Major roadways, employment, Other 7 % shopping, and schools are within reasonable driving distance. Utilities as well as fire and police protection are present and adequate for the area. Market Conditions {including support for the above conclusions) Employment, mfg rates,& inventories have remained fairly stable in the area, and although interest rates are Fluctuating and activity is stow, the market is slow, but stable. Appreciation has had no increase over the past year, but I haven't seen much of a decline in values as in other parts of the nation. Marketing time for similar properties would be 90 days or less, but could be up to 180 days. Dimensions 61.5 F x 198.0 L x 61.5 B x 198.0 R Area 12,177.00 SgFt Shape Rectangular View Residengal Specific Zoning Classification N Zoning Description None Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? Yes No If No, describe Is currently two units (no income) sharing one bathroom, and should be a single family dwelling. Properly will be considered as single family for purposes of this report. Lhilfties Public Other (describe) Public Other (describe) Off-site Improvements -Type Public Private Electricity Water Private On Site Street Macadam Gas Propane possible Sanitary Sewer Private On Site Alley Yes (2) FEMA Special Flood Hazard Area? Yes No FEMA Flood Zone X FEMA Map # 42041C 0201E FEMA Map Date 03/16/2009 Are the utilities and off-site improvements typical for the market area? Yes No If No, describe Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? Yes No If Yes, describe On site well water and septic sewage systems are common to the area, and have no adverse affect on appeal or property values. Also see Text Addendum Page..... Units One One with Accessory Unit Concrete Slab Crawl Space Foundation Walls Stone: Assumed Average Floors CarpetJVinyl: Fair # of Stories Two Full Basement Partial Basement Exterior Walls Aluminum Siding: Average Wafts PlasterJPaneling: Poor Type Det. Att. S-Def./End Unit Basement Area 550 (m/L) sq. tt. Roof Surface Metal: Assumed Average TrimlFinish Wood: Poor to Fair Existing Proposed Under Const. Basement Finished 0 % Gutters & Downspouts Metal: Average Bath Floor vinyl: Poor Design (Style) 2 Story Outside Entry/Exit Sump Pump Window Type Dbl Hung Bath Wainscot N/A Year Built 1900 (m/L) Evidence of Infestation Storm Sash/Insulated Yes Car Stora a None Effective A e Yrs 20+ yrs (m/L) Dampness Settlement Screens Yes Driveway # of Cars Attic None Heating FWA HWBB Radiant Amenities WoodStove(s) # 0 Driveway Surface Drop Stair Stairs Other Fuei Oil Fireplace(s) # 0 Fence Ch. Link Garage # of Cars Floor Scuttle Cooling Central Air Conditioning Patio/Deck N/A Porch Front Cord. Carport # of Cars Finished Heated Ap liances 2 Refrigerator 2 Ran e/Oven Individual Other None Poo! N/A Other z Enc. Porches Att. Det. Built-in 0 Dishwasher 0 Disposal 0 Microwave 1 Washer/Dryer Other (describe) Fan Hood Finished area above grade contains: 10 Rooms 6 Bedrooms 1.00 Bath(s) 2580 Square Feet of Gross Living Area Above Grade Additional features (special energy efficient items, etc.) Detached Block Bldg w/Metal Roof was used as a garage; is in poor condition and adds no value to the property. Describe the condition of the property (including needed repairs, deterioration, renovations, remodeling, etc.) See Text Addendum Page.... Are there any physical deficiencies or adverse conditions that affect the livability, soundness or structural integrity of the property? Yes No If Yes, describe See Text Addendum Page as to condition.... Does the property generally conform to the neighborhood (functional utility, style, condition, use, construction, etc.)? Yes No If No, describe ~~' " " form produced by United Systems Software Comparry (800) 969-8727 www.unitedsystems.com (Rev 06/08) B-H Agency Appraisal Services File No. 0600110 lac~~n~lur~e~ cra~u~ueQr eoaRe~ee~ RG~fART ~~~.,~ 06D0110 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 702 Bloserville Road Newville, Pa 17241 83 W. Main Street Plainfield, Pa. 17081 23 W. Main Street Newville, Pa. 17241 55 S. High Street Newville, Pa. 17241 Proximity to Subject .55 MI 4.94 MI 4.97 MI Sale Price $ N/A $ 75,000 ~ `. ~ ; $ 85,410 ~ .y,. $ 69,500 Sale Price/Gross Liv. Area $N/A sq, ft. $35.11 sq. ft. sq. ft.''s, ~, : , ' ~: $44.67 $33.29 sq. ft. ,,. . Data Source(s) PML &CCCH CPML &CCCH CPML &CCCH Verification Source(s) Drive-by Ext. Inspection Drive-by Ext. Inspection Drive-by Ext. Inspection VAWE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-) E Adjustment DESCRIPTION +(-) S Adjustment DESCRIPTION +(-) 3 Adjustment Sale or Financing Concessions -; Cash N/A FHA N/A Conventional N/A Date of Sale/Time ~ `~ /07/2010 03/16/2010 01/12/2010 Location Average Average Average Average Leasehold/Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Site 0.28 acre (m/L) 0.46 acre (m/L) -1800 0.13 acre (m/L) 1500 0.12 acre (m/L) 1600 View Residential Residential Residential Residentlal Design (Style) 2 Story 2 Story 2 Story 2 Story (]utility of Construction Average to Period Built Average to Period Buil Average to Period Built Average to Period Buift Actual Age 110 yrs. (m/L) 110 yrs. (m/L) 175 yrs. (m/L) 110 yrs. (m/L) Condition Poor Fair -10000 Fair to Averag e -15000 Poor Above Grade Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Room Count 10 6 1.00 7 3 1.50 -1500 7 4 2.00 -2500 6 3 1.50 -1500 Gross Living Area 2580 sq. ft. 2136 sq. ft. 4440 1912 sq. ft. 6680 2088 sq. ft. 4920 Basement & Finished Partial Concrete Rooms Below Grade Norte None None 500 Partial Concrete None Partial Dirt None Functional Utility Fair Fair Average -5000 Fair Heating/Cooljng FHA/No Central Air FHA/No Central Air HWSTM/No Central Air HWBB/No Central Air Energy Efficient Items None observed None Known None Known None Known Garage/Carport 1 Car Det. unusable None Known 1 Car Det. -2500 None Known Porch/Patio/Deck Porch/(2) Enc.Porches Porch/Patio 1500 Porch/Enc.Porch 1500 PorchJPatio 1500 Exterior Finish Aluminum luminum Brick -1500 Bricc -1500 Flr~laees,etc. None None Known (1) Fireplace -2800 None Known Fenee/Pool/etc. Fence None Known N/A Fence Fence Net Adjustment (Total) + - $ -6860 + - $ -19620 + - $ 5020 Adjusted Sale Price of comparables Net Adj. 9.15% Gross Adj. 26.32% $ 68140 Net Adj. 22.97% Gross Adj. 45.64% $ 65790 Net Adj. 7.22% Gross Adj. 15.86% $ 74520 - I did did not research the sale or transfer hjslory of the subject property and compa rable sales. If not, explain _ My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Data Source(s) CCCH Assessment Records My research did did not reveal any prior sales or transfers of the comparables sales for the year prior to the date of sale of the comparahle sale. Data Source(s) CCCH Assessment Records Report the results of the research and analysis of the prior sale or transfer history of the subject property and comparable sales (report additional prior sales on page 3). ITEM SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Date of Prior Sale/transfer 08/07/1986 01/08/2010 08/14/2009 06/21/2001 Price of Prior Sale/Transfer 81.00 $1.00 (Repo by Beneficial Mtg Co.) $1.00 (Repo by Wells Fargo) Unpublished Data Source(s) CCCH Assessment Records CCCH Assessment Records CCCH Assessment Records CCCH Assessment Records Effective Date of Data Source(s) 06//2010 06/17/2010 06/17/2010 06!17/2010 Analysis of prior sale or transfer history of the subject property and comparable sales Subject is not, and has not been listed for sale within the last 12 months to the best of the appraiser's knowledge. Subject and comparables last transferred ownership on the dates above, and have not been resold since lfien to the best o the appraiser's knowledge. Summary of Sales Comparison Approach The comparable properties used in this analysis are in my opinion the very best available at the present, and having been sold within the most recent months. Ali are relative in proximity, within the same marketplace, and very similar in nature, style, size and condition. Adjustments have been made to compensate for differences in the comparables where necessary. Due to condition, a modest figure of g10 p/sq.ft. was used to calculate above ground finished living area in excess of 100 sq.ft. $10,000 p/acre or fractlon thereof was used to calculate difference in sites. Condition was verified by talking to Realtors involved in the transactions: Comparable #1 didn't need "gutted" but did need to be totaly remodeled; #2 was just dated and needed cosmetic updates; #3 had areas that needed replastered, some sub floor was rotten and needed replaced, shower dkln't work, 2nd floor porch needed repair or replacement, entire interior then needed updating, paint and floor covering. Other adjustments are self-explanatory. Date of sale for each tbrttp in the grid section is from CCCH records. Indicated Value by Sales Comparison Approach $ 68,000.00 ~~~ " ~ Form produced by United Systems Software Company (800) 969-8127 www.unitedsystems.com (Rev 06/08) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANIOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER Barbara E. Stum 21-10-0506 Include the proceeds of litigation and the date the proceeds were received by the estate All pro rty jointly-owned with Right of Survivorship must be disclosed on Schedule F ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Checking account no: 131717-Adams County National Bank (see letter attached) $795.03 2 Checking account no: 9842596232- M&T Bank (see letter attached) $169.15 3 Savings account no: 15004216208775 - M&T Bank (see letter attached} $3.12 4 Aero Energy -refund $521.59 5 Adams Electric Company, Inc. -inactive account refund $182.98 6 Magazine -refunds $36.31 7 Adams Electric Company, Inc. - partronage capital retirement $1,299.41 TOTAL (also pn.line S, Recapitulation) $3,OO7.S9 COL1Nr1Y NATIONAL BANK May 25, 2010 Andrews & Johnson Attn: Ronald E Johnson 78 W Pomfret St Carlisle PA 17013 RE: Estate of Barbara E Stum Dear Mr. Johnson: The following information is being provided as per your request: Acct. Type Account Nu. Account Accrued Ownership Date Principal on Interest to Opened D.O.D. D.O.D. Passbook 9649549 $11,158.00 $0.88 Jt w/ Ronald R Stum Jr 12/31/2001 Savings Account Relationship 131717 $795.03 $0.00 Individual 3/20/85 Checking Account Consumer 8750637 $24,010.22 $98.89 Jt w/ Ronald R Stum 1 /5/06 Loan Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at (717)339-5122. S::ICArAI.. .. ~, r n ~ ' Barbara J W ne Adams Cou ty ational Bank Deposit Serv' s Representative II PO Box 3129, GETTYSBURG, PA 17325 I rHONe 717.334.3161 I rou FxEe 888.334.2262 I wwwacnb.com ~'~-15-' 10 12.19 FPOI~- 3. 7~pe of Account Account Nwrrber Ownership (Names o,~ Opening Date Balance on Date of Death Accrued !'merest 7`atal 4. Type of Account Account Number Ownership (1Vames o, fl Opening Date Balance on Date of Death Accrued Interest Total T-203 P0003I0003 F-368 Checking Account 9&~~59d232 Barbara E Stum 0?/I b/t~7 $1 ~~.15 $ 0.00 ,$1 ~9.15~~ Savings AccQUnt 1.5004216208775 l~arbara E Str,~m 0~/3DA78 .$ 3.12 ~ 0.00 $ 3.12 Please be advised, tt,ere r~vas na safe deposit bo~c faumd for the above decedent * xf upon ~'+evieWing the infvrmntion above, yqu belrerre there ate additional actoun~ not referenaecl, please provide t~s with an accaunt.numlaer ,andlor name of any possible joiint account Lolder..For any additional inforn~tion on .the above accounts, including ownership and aqy changes, closures and(or reimbursement of funds, etc., please contact our Springy Garden branch at #7t?-2Ao-a~525. Sincerely, i r' ~~~~~ Norissa Sears. Adjustment Services SCHEDULE G TRANSFERS ESTATE OF Barbara E. Stum FILE N UMl3EK 21-10-0506 T>tiaa a~ti..~,~~p rr, ~ ~mm~~eted And filed if the answer of the question on the reverse of the cover is yes. ITEM ~n ~ ,{pER DESCRIPTION OF•PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. TOTAL VALUE OF ASSET DECD.% rt~7 11V T EXCLUSION (if applicable) TAXABLE VALUE 1 IRA account no: 35004202201395-M&T Bank -opened 4/3/07 Beneficiaries: Kimberly S. Weaver, Stacy L. Trayler, Christa L. Beidel, April L. Beachley, Ronald R. Stum, Jr. and William K. Stum (all children) $700.90 100% $700.90 2 IRA account no:35004202201-494-M&T Bank-opened 7/23/07 Beneficiaries: Kimberly S. Weaver, Stacy L. Trayler, Christa L. Beidel, April L. Beachley, Ronald R. Scum, Jr. and William K.. Stum (all children) (see letter attached to Schedule A for Items 1 and 2) $2,656.71 100% $2,656.71 3 Annuity-Nationwide Life Insurance Co - contract no: 01-5968930 opened 2/9/07 Beneficiaries: Kimberly S. Weaver, Stacy L. Trayler, Christa L. Beidel, April L. Beachley Ronald R. Stum, Jr. and William K. Stum (all children) $41,390.21 /A4 ~o $41,390 TOTAL (also online 7, Recapitulation) $44,747.82 0 N .-- °o v S 0 i~ On Your Side RE ESTATE OFOBARBAF~A STU~M ONALD JOHNSON 78 WEST POMFRET STREET CARLISLE, PA 17013 Contract Number: 015968930 Nationwide Financial Individual Annuity Account Services P.O. Box 182021 Columbus, OH 43218-2021 www. nationwide.com JULY 23, 2010 Thank you for contacting us regarding the above contract. Per your request, below are the values for the above contract. The date of death is $40,550.80 and the acount was opened 02/09/2007 for $48,600.70 The beneficiaries are Kimberly Weaver, Stacy Troyler, Christa Reidel, April Beachley, Ronald Stum Jr, and William Stum. We're here to help. If you require any further assistance, please contact us within the next 60 days at 1-800-848-6331, Monday through Friday 8:30 a.m. to 8:00 p.m. Eastern Time. Our annuity service center specialists will be happy to assist you. Sincerely, Nationwide Financial Annuities and life insurance products are issued by Nationwide Life Insurance Company or Nationwide Life and Annuity Insurance Compan ,Columbus, Ohio. The general distributor for variable insurance products is Nationwide Investment ~ervices Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation. CC: KIMBERLY HEAVNER M & T SECURITIES 100 S SPRING GARDEN ST CARLISLE PA 17013-2552 ~?-15-' 1~ 12.18 FI~OM- +~ 499 Mitchell YtQad, Millsboro, ~1r 19966 Mail Cale r71ErMB-12 Andreas & Jahnsat~ Ronald r~~~sor~ 7$ West pornfret Street Carlisle, I'A 170E 3 Dear Spur a:c madam: fie: Estate af: l~arbara E Stern Sa~ial SeCUrit :186-342065 Date of Death: iVia~ 12010 T-2~3 P~@~2~~~~3 F-368 phpne{$$$)50Z-4349 Fax (302)934-2955 July 15, 2010 ~'ex your inquiry. please be advised that at the time of depth, the abov'ern$me[i decedent had an deposit v~ith this b~ilc the fallowing: 1 _ Type of Account 1'ndivrdual Retirement Account Account N'urnber ., C~vvnershxp rNames ofl Oper:irc8 Date Balance an Rate of Death Accrued Interest 7`otal 2. Type of Accvr~rit AGGOUrtt 1Vivnber Ownership (Names D, f) Opening 17ate Balance nn Date of Dea#h Accrued Interest Iota! 3soo~~aaaal~~~ .Bar,~ara E Scum ~imberly'~eaver (beneficiary) Stacy 7~S-ayler (beru~ciary) Chrlsta Seidel (beneficiary) April B+~aGhley (bene,~iciaryJ Ronald Scum J'r. (bene,~'ciary) William Scrim (beneficiary) 04~t?/D7 $ 700.78 $ 0.1 Z $ 700.9U l'ndivirluaI Retirement Account 3500420220Y~94 Barbara L~' Str~im KimBerly Weaver (beneficiary) Stacy ?'rayler (ben~ciary) Christct Beitl'el (benefrciaryl April Beachley (beneficiary) Ronald Srum Jr. (beneficiary) William Stem (beneficiary) o7n.~ra7 $ 2651.88 $ 4.83 $ 2r~S~.71 SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Barbara E. ~tum 21-10-0506 if an asset was made joint within one year of the decedent's death, it must be reported on Schedule G Surviving Joint Tenant (s): NAME ADDRESS RELATIONSHIP TO DECEDENT A Ronald R. ~tum, Jr. 22 Shepard-Road, Newville, PA 17241 son B Kimberly S. Weaver 199 Lawrence Lane, Carlisle, PA 17015 daughter Jointly-owned nronerty: FILE NUMBER ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF INSTrfUTION AND BANK ACCOUNT NUMBER OR SIlvfII.AR IDENTIFYING NUMBER ATTACH DEED 'FOR `JOINTLY-FiEI;D'RF.:AI: "ESTATE TOTAL VALUE OF ASSET DECD'S % INT. DOLLAR VALUE OF DECEDENT'S INTEREST 1 A 12121101 Passbook savings account $11,158.88 50% $5,579.44 no: 9649549-Adams County National Bank (see letter attached to Schedule E) 2 B 11/27/06 savings account no: 142282-00 $437.33 50% $218.67 Members 1st FCU (see letter attached) 1~U"1~AL (also on line 6, Recapitulation) $5,798.11 St MEMBERS 1St FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established Estate of: Barbara E. Stum Date of Death: May 1, 2010 Social Security Number: 186-34-2065 142282-00 01 /03/1990 $437.33 $0.00 $437.33 Kimberly Weaver 11 /27/2006 MEMBERS 1ST FEDERAL CREDIT UNION ~~ Leigh-Anne Stallings Lending Insurance Support Specialist May 20, 2010 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org SCHEDULE H FUNERAL EXPENSES, ADMII~TISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF Barbara E. Stum FILE NUMBER 21-10-0506 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER A. Funeral Ezpenses: 1 Ewing Brothers Funeral Home, Inc. -funeral 2 Lisa's Floral Shoppe -funeral flowers B. Administrative Costs: 1 Personal Representive Commissions Name of Personal Representative(s) Social Security Number of Personal Representative: Street Address: City: State: Zip: Year(s) commissions paid: 2 Attorney fees to Andrews & Johnson 3 Family Exemption Claimant Stacy L. Traylor Street: 702 Bloserville Road City: Nevwille State & Zip PA 17241 Relationship of Claimant to Decedent: daughter 4 Probate Fees to Register of Wills 5 Accountant Fees to Patricia Rosendale, CPA 6 Tax Return Preparer's Fees 7 B-H Agency Appraisal Services -real estate appraisal 8 Register of Wills -filing fee 9 Reserve for Closing and Accounting AMOUNT $6,165.18 $210.83 $4,000.00 $3,500.00 $199.50 $350.00 $15.00 $800.00 I TOTAL (also on line 9, Recapitulation) _ I $15,240.51 SCHEDULE I DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS ESTATE OF FILE NUMBER Barbara E. Stum 21-10-0506 Report debts incwred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Mortgage dated 1/5/2006 given by decedent and her husband Ronald E. Stum to Adams County National Bank secured by premises situate at 702 Bloserville Road, Newville, PA 17241. Ronald R. Stum died November 17, 2006. Balance due at date of death $24,109.11 (see letter attached to Schedule E) 2 Lowes .Credit. Card account (see,capy Hof Maim Bled) $2,438.35 Derr! saw,cc5 3 Chase Bank USA, N.A. -credit card (see copy of claim filed) $9,440.94 TOTAL (also online 10, Recapitulation) $35,988.40 COMMONWEALTH OF PENNSYLVANIA OF COURT OF COMMON PLEAS CUMBERLAND COUNTY ORPHANS' COURT DIVISION NOTICE OF CLAIM In Re: The Estate of: Court File No: 21 2010-0506 BARBARA E STU M Deceased TO: THE CLERK OF THE ORPHANS' COURT DIVISION: Notice of claim by creditor, Pursuant to Section 3532(b)(2) of the Probate, Estates, and Fiduciaries Code, 20 PA.C.S.A. §3532(b)(2). 1) Claimant's name: creditor(s) listed on attached claim detail 2) Claimant's address: C/O DCM SERVICES LLC, 4150 OLSON MEMORIAL HWY #200 MINNEAPOLIS MN 55422 3) Creditor listed below is the owner and holder of a claim in the amount of $ 2,438.35 4) The facts upon which this claim is based is an account for credit evidenced by the attached Affidavit of Account Stated. See attached claim detail for claim basis and/or supporting Affidavit statement 5) Decedent's address: 6) Date of Death:5/1/2010 7) That the claim arose prior to the death of the decedent on or about 8) That the claim is secured by On behalf of the claimant, I do solemnly declare and affirm under the penalties of perjury that they Information and representations made herein are true and correct to the best of y kn wledge, informs ' nd belief. I'ai~e Y,. I/l~iott ~,i¢~h«~rix~d R~~~r~~~t~t~e Dated: Z~ Claimant Written notice of claim was given to Personal Representative and/or his/her counsel as stated below: RONALD E JOHNSON Name 78 W PO M FRET ST Address CARLISLE, PA 17013 City/State/Zip ~.~6,1a Date notice mailed 08-06-2010 Reference: Enclosed claim by West Asset Management, Inc. for Client Name Client Account Number Balance Owing ._.~.,, ar in Decedent's Name Estate ~ Docket Number Date of`Death Social Security Number CHASE BANK USA, N.A. 4266901023002447 $9,440.94 BARBARA STUM 21-10-0506 05-01-2010 186342065 SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Barbara E. Stum 21-10-0506 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE NUMBER Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, end tramfers user Sec. 9116(aX1.2)] 1 Kimberly S. Weaver daughter 199 Lawrence Lane, Carlilse, PA 17013 2 Stacy L. Trayler daughter 702 Bloserville Road, Newville, PA 17241 3 Christa L. Beidel daughter 730 Bloserville Road, Newville, PA 17241 4 April L. Beachley daughter 702 Bloserville Road, Newville, PA 17241 5 Ronald R. Stum, Jr. son 22 Shepard Road, Newville, PA 17241 6 William K. Stum son 134 Conodoguinet Mobile Est, Newville, PA 17241 II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Charitable and Governmental Bequests: TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $Q