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HomeMy WebLinkAbout03-1044PETITION LETTERS OF ADMINISTRATION Estate of William L. Vogel, Sr. No. also known as To: Social Security No. 187-20-7522 Deceased. Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: in the Your petitioner(s), who is/are 18 years of age or older, applies for letters of administration on the estate of (d.b.n.; pendente lite; durante absentia; durante minoritate) the above decedent. Decendent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 109 Amy Drive, Carlisle, Cumberland County, PA (list street, number and municipality) Decendent, then ..76 years of age, died December 12, , 19.2003 ~, at Decendent at death owned property with estimated values as folllows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not ddmiciled in Pa.) Personal property in County Value of real estate in Pennsylvania ~ ~.~ . situated as follows: gLO.5' f_~Oo~g 7dd0~_ l .l~ . $0 Petitioner the following spouse (if any) and heirs: Name Donna K. Koenig after a proper search has Relationship Daughter 1203 Harvest View Lane Duncansville, PA 16635 William L. Vogel, Jr. Son 2916 Eucalyptus Avenue Long Beach, CA 90806 ascertained that decedent left no will and was survived by Residence THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the appropriate form to the undersigned. Donna K. Koenig 1203 Harvest View Lane Duncansville, PA 16635 OATH OF PERSONAL REPRESENTATIVE, COMMONWEALTH OF PENNSYLVANIA COUNTY OF C.mberla.d The petitioner(s) above-named swear(s) or af£u'm(s).that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. ' ,,, · before me this 18th -- __ day of [ Donna K. Koenig~_.- ;q December ,2003 19 [ ~ - Donna M. Otto, 1st Deputy R~i~¢r [ ~~ No.. 21-2003-1044 Estate. of WILLIAM L. VOGEL, SR. , Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW December 19th, ,2003 19 . , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that Donna K. Koenig is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to .. Donna K. Koenig in the estate of WILLIAM L. VOGEL, SR. FEES Letters of Administration ..... $ . 5- ho. ........ Renunciation ................ $, 5.00 JCP $ i0.00 TOTAL ~-~l~'~Y~-- Fried. D?cember. ,19th.. ~ .% Call Attorney Ja~es D. Flower, JR. on 12/19/2003 Donna M.R~% ,°~ sW~Deput~ James D. Flower, Jr., Esquire #27742 ATTORNEY (Sgp. Ct. I.D. No.) 26 West High Street, Carlisle, PA 17013 ADDRESS 717-243-6222 PHONE RENUNCIATION In Re Estate of WILLIAM L. VOGEL, SR. 21-2003-1045 deceased. To the Register of Wills of Cumberland The undersigned William L. Vogel, Jr., Son County, Pennsylvania. of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration be issued to Donna K. Koenig WITNESS my hand this day of December ., 19 2003 (Address) (Signature) (Address) (Signature) (Address) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office fcr permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9898746 No. W Local Registrar D£C 1 4 2003 Date mo$.~..a~ev z,e? COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS ~ CERTIFICATE OF DEATH ~ t" ~.¢_.~',,(.am L. Voge_,e_ Sr. ]sEx ]soc.^~ s~cu~,~,,u~, io~. ~ ~.~ ,14a~ 18 7 ,,~ar~s~'~, PA 77013 ,,. Arthur Vo~e~ Wietiam £. Vog¢~ Jr. 1589L ,, E~sre/Unknown It N~' OR M AN T'S MAIUNG ADO~E S~ I~reel. C~Y~,en. Slele .Zil~ Co~J) ~ . J~. 29~6 Euc~yo&~4 Av~. Long ~ac~, CA 9U806 ~ ~ng~r Crematory ~Mt. Hott~ S tin s. b,~. ~ _ P g _PA 17065 ~ematm lngs, PA 17065 AVAIL~SL E PRIOR OF · ,, 0 .cZ' ,-0 ,Su~:i~e0 Could nm ~e uete~n,ned [] / tO, 21-2003-1045 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: William L. Vogel, Sr. Date of Death: Will No. 21-03-1044 To the Register: December 12, 2003 Admin. No. 2003-01044 I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on January I - Iq ., 2004. Name Donna K. Koenig William L. Vogel, Jr. Address 1203 Harvest View Lane, Duncansville, PA 16635 2916 Eucalyptus Avenue, Long Beach, CA 90806 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none Date: Capacity: ~n~nas E. Flower,v --'Esquire SAIDIS, SHUFF, FLOWER & LINDSAY 2109 Market Street Camp Hill, PA 17011 (717) 737-3405 Personal Representative X Counsel for Personal Representative · ~ COMMONWEALTH OF ~ PENNSYLVANIA ~:7~~,~ DEPARTMENT OF REVENUE ,,e'~r'~,,~=~',~ DEPT. 280601 ~HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 _ 03 1044 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~-- VOGEL, WILLIAM L. 187-20-7522 Z t'"t DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE UJ 12/12/2003 01/20/1927 REGISTER OF WILLS LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of dealh pdor Io 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date o, dealh a~ter 12-12-82) [] 5. Federal Estate Tax Return Required r--'l. Decedent Died Testate (A~ch copy of W,I) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) __ 8. Total Number of Safe Deposit Boxes [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (da,e of (~ea,h between ~2-31-91 and 1-1-95) [] 11. Election to tax under Sec. 9113(A)(A~ch Sch O) NAME COMPLETE MAILING ADDRESS Thomas E. Flower 2109 Market Street FIRM NAME (IfApplicoble) Camp Hill, PA 17011 Saidis, Shuff, Flower & Lindsay TELEPHONE NUMBER (717) 737-3405 1. Real Estate (Schedule A) (1) 56,000.00 2. Stocks and Bonds (Schedule B) (2) 3,295.20 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00 4. Modgages & Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 9,969.04 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 59,139.05 ]Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 0.00 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 14,046.50 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)(10) 1,395.81 11. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 128,403.29 15,442.31 112,960.98 0.00 112,960.98 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15) 16. Amount of Line14 taxable at lineal rate 112,960.98 x .0 45 (16) 17. Amount of Line 14 taxable at sibling rate x .12 {17) 18. Amount of Line 14 taxable at collateral rate x .15 {18) 19. Tax Due (19) 5,083.24 5~083.24 Decedent's Complete Address: S"TREET ADDRESS · 109 Amy Drive ClTYcarlisle I STATEpA IZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 5,083.24 0.00 0.00 5,083.24 5,083.24 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) (5A) (5B) Enter the total of Line 5 + 5A. This is the BALANCE DUE. 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? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for'' or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the pemonal representative is based on all information of which preparer has any knowledge. SIGNATU_~F PERSON RE_SP/O~I/B/~.B FOR FILING RETURN ADDRESS-' - V ?/'/ Donna K. Koenig, 1203 Har~es~Ciew Ln., Duncansville, PA 16635 A~DRESS - ' ¢ Saidis, Shuff, Flower & Lindsay, 2109 Market Street, Camp Hill, PA 17011 DATE 7 J-OJ DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 59116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 59116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoplion. REV-1502 EX+ (6-98~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER WILLIAM L. VOGEL 21-03-1044 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 56,000.00 DWELLING HOUSE AND LOT, 205 WOODSIDE LANE, VERONA, ALLEGHENY COUNTY, /DIED ATTAC'I--II:~ &DDDAI~AI \ TOTAL (Also enter on line 1, Recapitulation) $ 56,000.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN REStDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF WILLIAM L. VOGEL FILE NUMBER 21-03-1044 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. 80 SHARES PRUDENTIAL FINANCIAL, CUSIP 744326-10-2, @ 41,19 TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH 3,295.20 $ 3,295.20 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF WILLIAM L. VOGEL FILE NUMBER 21-03-1044 Include the proceeds 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 2 3 4 5 HOUSEHOLD GOODS & PERSONAL EFFECTS, AUCTION PROCEEDS 1995 FORD ESCORT AUTOMOBILE, SALE PROCEEDS M&T BANK SAVINGS ACCOUNT #021000000-994097, prinicpal hal: 4,054.14, plus 2.50 accrued interest ORRSTOWN BANK CHECKING #143000009, principal balance: 2,649.52, plus 0.12 accrued interest COMCAST REFUND TOTAL (Also enter on line 5, Recapitulation) $ VALUE AT DATE OF DEATH 1,184.14 2,000.00 4,056.94 2,649.64 78.32 9,969.04 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98~ ,~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER WILLIAM L. VOGEL 21-03-1044 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. ADDRESS RELATIONSHIP TO DECEDENT DAUGHTER SURVIVING JOINT TENANT(S) NAME A. DONNA K. KOENIG B. WILLIAM L. VOGEL, JR. C. 1203 HARVEST VIEW LANE DUNCANSVILLE, PA 16635 2916 EUCALYPTUS AVENUE LONG BEACH, CA 90806 SON JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOiNTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 1 A,B 02/15/1996 MEMBERS 1ST FCU SAVINGS ACCT. #16671-00 8,283.21 1/3 2,761.07 2 A,B 02/15/1996 MEMBERS 1ST FCU CHECKING ACCT. #16671-11 33,771.76 1/3 1 1,257.25 3 A,B 02/15/1996 MEMBERSISTFCU SAVINGS ACCT. #16671-05 115,477.81 1/3 38,492.60 4 A,B 02/01/2001 MEMBERS 1ST FCU SAVINGS ACCT. #16671-04 4,001.21 1/3 1,333.74 5 A,B 07/11/2002 MEMBERS 1ST FCU CERTIFICATE OF DEPOSIT #16671-44 15,883.17 1/3 5,294.39 TOTAL (Also enter on line 6, Recapitulation)$ 59,139.05 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99)~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER WILLIAM L. VOGEL 21-03-1044 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1. 1 2 3 4 5. 6. 7. 8. 9. FUNERAL EXPENSES: HOLLINGER FUNERAL HOME: CREMATION WITH MEMORIAL SERVICE CLERGY HONORARIUM FLOWERS DEATH CERTIFICATES ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)lEIN Number of Personal Representative(s) Street Address City . State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Relum Preparer's Fees REAL ESTATE APPRAISAL FEE PUBLISH ESTATE NOTICES REPAIR AUTO PRIOR TO SALE SHIPPLEY ENERGY, HEATING FUEL (361.27), PPL ELECTRIC (84.26) YARD MAINTENANCE & MOWING SAFE DEPOSIT BOX DRILLING & LOST KEY CHARGE Zip .Zip 3,120.00 75.00 185.50 30.00 7,500.00 169.00 325.00 218.15 78.32 445.53 1,780.00 120.00 TOTAL (Also enter on line 9, Recapitulation) $ 14,046.50 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER WILLIAM L. VOGEL 21-03-1044 Re ~ort debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2. 3. 4. 5. 6, 7. 8. SPRINT, PHONE BILL FAMILY HOME HEALTH CARE PRODUCTS PA DEPT OF REVENUE, 2003 INCOME TAX ANDORRA RADIOLOGY SHIPPLEY ENERGY, HEATING FUEL BILL PPL ELECTRIC, UTILITY BILL PINE RIDGE MOBILE HOME PARK, RENT ALLEGHENY COUNTY REAL ESTATE TAX 31.47 21.95 92.71 10.74 192.85 60.11 668.00 317.98 TOTAL (Also enter on line 10, Recapitulation) $ 1,395.81 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER WILLIAM L. VOGEL 21-03-1044 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfem under Sec. 9116 (a) (1.2)] DONNA K. KOENIG, 1203 Harvest View Ln., Duncansville, PA 16635 WILLIAM L. VOGEL, JR., 2916 Eucalyptus Ave., Long Beach, CA 90806 DAUGHTER SON 0.50 0.50 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) APPRAISAL OF REAL PROPERTY LOCATED AT: 205 Woodside Lane, Penn Hills DBV/PG 7486/244 Verona, PA 15147-3441 FOR: Donna Koenig 1203 Harvest View Lane, Duncansville, PA 16635 AS OF: March 8, 2004 BY-. David Harmuth, PA Certified Residential Appraiser Muri-Muri & Associates, Inc. 7664 Saltsburg Road Pittsburgh, PA 15239 Form GA5 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Summar ipralsal Report Mud-Mud & Associates, Inc. UNIFORM RESIDENTIAL APPRAISAL REPORT Vogel File No. 240177 Property Addres~__2_O_5 _We-o_ds!de Lane, Penn Hills g!!y~e~'ona _ Slate P~,._ zj~_OCe 1_.5_147-3~1~1 _ EegaJ._DLsc_ription DB_V/~_G ~4_86/244 ..... ~ounty__Allegh_en~v Assessor's Parcel No. 536-C-173 Tax year 200_2 R.E~ Taxes_~ _1 '('8~ 46 .....Spec]al Aeaessm_eCs ~; 0.~00 Bo'~r~w-e~--b-~er:~'ill:iamL. Vogel Current Own~r Vogel Occupant: ~ Owner I~]Tenant [~vacaut Leasehold Project Type ~] PUD ~] Coudominium (HUDNA only) HOA $ N/A /Mo. ~Nei~hbo_rh_og_d or P_rojec! N_ame Penn Rills Map Reference MSA #6280 Census Tract 5237.02 _Sa_lo_ Price ~_ ~A Date pJ S_~le_ NVA Descd¢ou and ~ amounl of loan cha~esjconcessians lo be paid Lende~C_lient_ D~nna_ Kg~p]g Adq~'~ss 1203 Harvest View _Lan_e Duncansy_ e, P_A 16635_ David Harmuth~ RL-OO1842-L Address 7664 Saltsbur9 Road~ Pittsburgh~ PA 15239 Location (~ Urban [] Suburban [] Rural Predominant PR~ AGE . Built op L} Over 75% [] 25-75% [~ Under 25% occupancy $(O00Sin le family housin9(yrs) onePresentfamdyland use~%. [] LandNol hkelyUSe change[] Likely Growlhrate [] Rapid [] Stable [] Slow [] Owner 100 ] 35 Low 10 [2-4family i [] Inprocess Property values ~] Increasing [] Stable [] Declining [] Tenant / i50 High ~5+ ]MultHamily To: Demand/supCy [] She,age [] ~n bayonne [] Over supply [] Vaean~(O-~) [ -'RP¢"~ina,ri~ --] Commemial Markelingtime [] Under3 mos. ~ 3-Gmos, ~] Over6mos. [] Vac (over 5%) J 6~/~5 55 ]Vacant 30 Note: Race and the racial composition of Ihe neighborhood are not appraisal factors. Neighborhood boundaries and characterisbcs: The subject is bounded by Route #380 to the south MilRown Unity Road to the east and McGregor Road to ~e west i~ a lower density section of Penn Hills just off HuRon Road. Factors that affect the marketability of Ihe properties in the neighborhood (proximity 1o employment and amenities employment stability appeal to market, otc There are _no adverse_ c_ondiUoi~s exist ng that would affect the marketability of the subject property. The subject area is an established residential area where the homes yary iq style, age and price range. The area is convenient to shopping, schools, public transportation ~nci ~-C.[~ati~O~i fa~i'fiiie~, p?n Hills is located approximately 15 miles eas~ of the City of Pittsburgh via Routes #22 and #376. The area is served by the Penn H Is.S.c_hool District~' Markel condilions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time -- such as data on competitive properties for sale in the neighborhood, description of lhe prevalence el sales and linancing concessions, otc): The. West Penn MuRi-L_ist Service indicates a narrow list to sell ratio and an average marketing time of under 90 days. Mortgage interest rates presently a_re_ at the 5.0-6.5% range. There is an adequate supply of modgage money available iOr qualified borrowers. ~iscounts buydpwn~, and concessions are typical in markets where V/VFHA f nanc no prevai However, reviews reveal no measurable difference in sale prices. Suppy and de_m~and~_p_ear t_o.be_i_n _ba!a_nce. Project Information for PUPs (if applicable) -- Is the developer/bu de n cnnlrol of the Hume Owners' Association (IIOA)? b~] Yes [] No N/A Apprnximale total number of unils in the subject project N/A Approximate total number nl units for sale in Ihe subject project . N/A Describe common elements and recrealional facilities: The subject is not located in a planned unit develo )meet. Dimensions !00_'x !50' Site area 15,000 s.q ff Coiner ~ot ~ Yes L~ NO Topography Sl~op_es_D~ownyvard ........ Size _Typica~l fo_r. _the- Area_ Specific zoning classification and description R~sidential Shape Re_ctangular Zoning compliance [] Legal [] Legal nonconforming (Grandfalhered ese) [] Illegal (~ No zoning Drainage A,o@e_ars~A_~e-~lua_t~ ~ _High_esl &.bes~l use_ _as imprgved~' [~ Present use [] Ot_h.e_r use (e~(p_lain) _ _ Utllllles - Pub~i~' Other Off-91telmprovements Type Public Prvae View Average Eleclbcily [] Street Asphalt [] [] Landscaping A_¥~e[age- DrivewaySudace Earth Brick& Crush Stone Gas [] O!ll ~ iiiii [Curb/gutter ~e/Typi~i(~ i~ ~[] [] Apparenteasements~Ol~Ob~rvea Water [] Drilled Well ] Sidewalk Nonefl'ypical [] [] FEMA Special Flood ~aza;~'~ea--- [~ Ye~-'~ ~ Sanitary sewer [] Septi.~ ~ i~ i i]Streetlights -N~o. rl~fl-_y@ic~.ii~ i: i~i [] [] FEMAZone X_ .... MapDate .1_ 0/4/19~_5_. Storm sewer j ~ None/Typic~! [] [] FEMA Map No. #42003C0381E Comments (apparent adverse easements, encroachments, special assessments, slide ar~as, illegal or legal noncon uim ng zoning use et~ii~ ..... ~h~Jbjec~;~ ' utilities and other amenities are competitiv_e !@ this market._~o adverse facto_rs are ap@ar~nt ' GENERAL DESCRIPTION I EXTERIOR DESCRIPTION I FOUNDATiON BASEMENT NSULATION No. of Units ~ . ]Foundation Conc BIk/Avg ]Slab None IAreaSq Ft 1,245 ]Roof [] ~i;f'DSl;;;slt' ~)etacb ]ERoXl~!i°-'rW'alls ~[k,Fr.a_~e!.Avg rcraw, Space ?one 1%Finished' No,e- . "]ceiling Unk' [] :" ~ ~ - I r bunace rloerglass/Avg ]Basement roll Ceiling Open Wd Jst /Walls ' Unk [] Design (Style) Ranch ]Gutters & Dwnspts Gaivani~ed/~vg JSump Pump r,l~e Observed lwans (;0~ §lk ~Floor [] Existing/Proposed Fxisting jWindow Type Meiai Csmt/Avg JDampness No"~ bbse~,&d JF~oor Conc,-bib]None [] ~e O',s! 4~4. yr~ ]Storm/Screens N.o~ 1Settlement *Mortar Cracks /Outside Entry ped D99r [Unknown [] I ~nective Ado {Yrs.) ;J~ ~rs ]Manufactured House No ! n esta on None Observed ] '- ! ~D~M~ Fqy~r ~ Living Dinipg Fi!~h~rt Den FarT!ily qm Re(: Rm Bedrogm~ # Bath~ L~u[]drY 0 her ] Area Sq. Fl. Basement I ~ ~ l [ ] [ ] F&L) 1 i ~45 Finished area above ,qrade conta ns 5 Rooms; 3 Bedroom(s 1 Bag (s); 1~211 Square Feet of Gross LNinq Area iNTERIOR Materials/Condition IHEATING OFA IKITCttEN EQUIP Floors HW,WW,AspTile/Poor Type Forcedair Refrigerator wails ~a~i~r_/Av,~ .... IFuel bit' IRange/Oven Trim/Finish ,~n'dV~[J/Avg Condition ~verage Disposal Bath Floor ~i"~g~ ]~i~ N/A - Dishwasher Balh Wainscot ~riii~/A~ . ]central ~A ]Fan/Hood Doors WooWA~g /Other ~ /Microwav. ]Condition ~A ~Washer[Dryer ATTIC None [] Stairs [] Drop Stair [] Scuttte [] Floor L~ Healed [] Finished [] AMENITIES CAR STORAGE: Fireplace(e) # N_on~e [] None [] Patio None E~ Garage # olcars Deo~ ~o,e. [] Atteched _ Porch Front [] Detached Fence ~one_ [] Built-in Pool None [] Carped Side S~oop ' [] Driveway Additional features (special energy efficient items, etc.): Copper water nes, Romex wiring, 40 ga EWH: . . Condition Of the improvements, depreciation (phYsical, functional, and external), repairs needed, quality of construction remodel nCaddii one ~ic.: 'ri~ (luaiity construction is average and typ ca of other propedies in the area. The overall condition of the prope~ is fair. There ~ere no funct cna ~sol~enc~ i~adeq~acie~ ~b~s~,ed-. S~ AdditiOnai Commeni~ on ~'~pairs neededl E~e(na o6~ies~en'~ Hig~e~ te~li~ (~ro~. Adverse environmental conditions (such as but not limited to hazardous wastes toxic substances etc.) present in the improvements ~n the site, ~r in the immediate vicini~ of the subject properly.: No adverse condi~ons were noted (see comment ¢6 on the a~ached Statement of L m ting Cond t OhS and ion - FNMA Form 1004B). Freddie Mac Form 70 6/93 PAGE 1 OF 2 Fannie Mae Form 1004 6/93 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, mc. ~ 1-800-ALAMODE ValuaUon: Vogel UNIFORM BE$1DENTIAL APPRAISAL REPORT FUeNo. 240177 13,000 Comments on Cost Approach (such as. source of cost estimate, silo value. square foot calculation and Ior HUD. VA and FmNA, the eslimated remaining economic ldo of the property): _See attached s_he_e_t for a ske!~:.h_ of the. floor plan and _afea__calcu_lations~ Ma~'shall Valuation S_ervice a_nd local build_ers w_ere.use_d to estimate t_hq Replacement Costs. The Site Valuation was based on a Sales Corn Total Remaining Est!mated Fcpnomic Life: 30 years E-STIIvlATED SITE VAUJE = $ E'STIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: Dw. elhng 1,211 Sq. Ft @$ 55.00 = $ 66,605 _ 1,245 Sq Ft @$ . 15.00 = 18_,675 3,500 Garage/Carport Sq Ft @$ = Total Estimated Cost New = $ 88,780 Less Physical Functional External Depreciation 47,8081 I -2,500 :$ 45,308 Depreciated Value of Improvements =$ 43,¢72 "As-is" Value of Site improvements :$ 500 INDICATED VALUE BY COST APPROACR = $ 56,972 ITEM I SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 205 Woodside Lane 6527 Leechburg Road 4288 Hochberg Road Ext. Address Penn Hills Penn Hills Penn Hills _Proximity to ~Sppj~pt _ 0.37 miles 3.47 miles Sales Price ~ N/A ~ ~; 61,000 $ _Pfic_eJGross_Li. vjn_g_Are_a ,~ ~, 58.32 /[ ............ $ 61.12 /' Data and/or Property West Penn Multi List West Penn Multi List Verification Source ~nspect!qn County Rec~ords County Records VALUE ADJUSTMENTS DESCRIPTION Sales or Financing Concessions p~ate o_f S~a]e~Time_ Location Avg/_Ext. Obs. LeaseMl¢/Fee Simple Fe_e Simple Site ! 5,000 sf/Avg View Average Desigo and A~ope_al Ranch/Avg QuM!ty of Construction Brk,Frame/Avg Age 44 yrs Coodilion Fair Above Grade Total_BO/ms. Baths Room Count 5 3 1 G_ros~ Living ~,rea~ 1,21 '~Sq. Ft. Basement & Finished Full Rooms Below Grade Unfinished Functional Ubl~ Adequate Heat~n~Coolin~ OFA/No ~AC Energy Efficie?_t Items None G_~ra~e/C_a~od .. N_(~ Garage~ Porch. Patio. Deck Stoop/Porch Fire@la_~. eJ_c. Feoq% Poo~l e_tc_ Public Utilities _N_~! Adj. (t~ta/) Adjusled Sales Price COMPARABLE NO. 3 6416 Belvoir Drive Penn Hills 1.52 miles I~ ~- -~ $ 72.61 West Penn Multi List _C~u_ nty Records. DESCRIPTION . +(-)_$ ~djusl OESCRlt~TiON - +(-)$ AdiusE DESCRIPTION . +(-)$ Adjust. Conventional Conventional Conventional DOM 72 E)OM 159 DOM 14 4/24/03 5/31/03 11-/~D~(~3 Avg/Ext. Obs. Superior -2,~0(~ Superior - -2,500 Fee Simp!¢ Fee Simple _Fee SimpJe 8,425sf/Super :~9,2497sf/Avg -2,500 7,954sf/Super Average Average Ran~h/Avg Ranch/Avg Ranc~vg .. Brick/SUP -1,500 Frame/Avg Brick/SUP -1,500 .4_7 yrs 43 yrs 43_ yr~ Superior -5,000_ Superior -5,000 Superior -7,500 Total BdEms, Baths Tg_tal ,Bd!!os Baths Total Bd~ms Baths 5 .3._ 1 6 3 2 -2,500 5 2 1 1,046 Sq. Ft. +2,500 1,309 Sq. Ft -1,500 - 1,~)~d So. Ft. +3,000 Full Full Full ' Unfinished Unfinished Unfinished Ad_equate . ACequate GFNNo CAC CFA/No CAC GFNCAC . -1,500 MP Windows -1,500 MP Windows -1 MP Windows . -1 _50_0 _2cDetached -3,000 2c Detached ' -3,000 !c In_tegra_l . -1 500 Porcl~EQ ' Porch/EQ - Stoop/Patio [q_o . 1 Fireplace ..... -1 500 All Public -3.000_. WelVSeptLc All Public -3,0_0_0 $ 11,500 $ Net 18.9 % Net 25.0 % Net Gross 27.0 49,500 Gross 25.0 Gross 30.3' Comments on Sales Comparison (including the subject property's compatibil y o he neighborhood elc): Sales #1 and #2 sold over six months from late of this report and Sales #2 and #3 are ocated over 1 m e from the subject however they were considered to be the best available at the time of this report. All three sales have superior locations, no high tension powerJines however Sale #1 is located on a heavy travelled road which is an external factor. Lot adjus{ments were not O_nly based onthe difference n s ze, but topography, utility and location o1 the lot. Each of the sales are s_u_peti_or to the sub oct in condition due to a higher degree of updates and upgrades The Living Area adjustment was c.~l~ulaied_ at approx m_atgly $15.00/sqtt. ITEM SUBJECT Date Price andData ~0 poor ~ales J No prior sales history I No pdor sales history ' I No Prior sa e~ his[(~rY Source, for poor sales t within past 3 yrs ] within one year ! within one year I within one year _withiq year of appraisal J _County Records . |County Records County Records ~ ]Coun_tyRecords Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subjecl and comparables within one year of the date of appraisal: The subject property has not sold within the past three years _and was not listed for sale at the time of inspection. No personal property was included in this rey~ort. - INDICATED VALUE BY SALES COMPARISON APPROACH $ 56,_o0_o INDICATED VALUE DY INCOME APPROACH {if Applicable) Estimated Market Rent $ /Mo. x Gross Rent Multi~lier ..... = $ WA This appraisal is maLe [] 'as is" [] subject to the repairs, alterations, inspections or conddioos listed below [] subject to completion per plans & specifications. Conditions of Appraisal. Nowarranty of the appraise~ property is given o_r imp e~! No liabil ty s assumed for the stmctura or mechanical elements ol the propedy:. Final Reconciliation: The/ncome Approach was not developed because o1 the i~ck of reliable data. The Sales comparis~n-andthe (~ost ~r°achwere used. The sales c0r~pm-isb~ ~pproach wa~ give~'~J~e most we ght as i s conskJered tO be the most re evant basis for t~'wluat~or~ ~)f a single lam y dwelling. --. The purpose of this appraisal is to estimate the market value of the real property that is the subject ol this report, based on Ihe abo~e conditions and the codification, cootiobent and limiting conditions, and market value definition lhat are stated in the aUached Freddie Mac Form 439/FNMA form 1004B (Revised 6/93 ) I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF March 8, 2004 (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE ~ 56 000 ,_ A.PPRAISE,R? , /' . _~2,, ..~:;~ SUPERVISORY AP/RAISE~IF'"=~): ~ame uavla ~larmmn, F/~berNneo Hesluennal Appraiser Name Jame~,~f:~Vldd, .~._ f_'m~l General Appraiser Inspect Property Date_R~pod Signe¢ March 12, 2004 Date Repod ~gned March 12, 2004 State Certification # RL-OO1842-L State PA State Cedilla'orion # GA-OOO458-L Stale PA or State License # State Or State License # Stale Freddie Mac Form70 6/93 PAGE 2 OF 2 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode. inc -- 1-800-ALAMODE Fannie Mae Fo~m 1004 6~93 ~DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market L~'~der all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S, dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal roped is subject to the followiug conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the properly being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The properly is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal roped to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the roped in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether Ihe subjecl site is located in an identified Special Flood Hazard Area. Because Ihe appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in coud because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser bas estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and am invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, deprecialion, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the sublect property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or. warranties, express or implied, regarding the condition of the properly. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the properly. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal roped from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other padies. 8. The appraiser will not disclose the contents of the appraisal roped except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based bis or her appraisal report and valuation conclusion for an appraisal that is subjecl to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a vv'orkmanlike manner. 10. The appraiser must provide his or her prior written consent before the iender/clieut specified in the appraisal report can distribute the appraisal report (including conclusions about the propedy value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may disldbute the property description section of the roped only to data collection or repealing service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advedising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Mud-Mud & Associates, inc. Form ACR DEFD -- "TOTAL for Windows" appraisal software by a la mode, inc~ -- 1-800-ALAMODE Fannie Mae Form 1004B 6-93 .~PPRAISER'S CERTIFICATION: The appraiser cedifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of propedies most similar and proximate to the subject properly for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject properly, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to lhe contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal repod on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in n~y analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal repod, he or she cedifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 205 Woods de Lane, Penn Hills, V~ron_a, PA 1514_7-~3441 APPRAISER: SUPERVISORY, iAPPRAISER (only if required): Signature: ,/'Z ~-.~ .~ ~'~ '~ Signature: Name: D~v'1'd H~(-rflOtl~, PA_~_erti~e~e~l~ii[ial ADp[~]ser Name: jame~ ~l~e~eralAppi~i~er Date Signed: March 12, 2_004 Date Signed: '~arch 12," --- 20{)4 ' ' ' State Certification #: RL-001__842_-L Slate Certificat~n #: G~-0004_58-L or State License #: or Slate LicenSe #: Slate: PA Stale: PA Expiration Date ct Cedilication or License: §_/30/200~5 Expiralion Date o[ ~iiicatio~ ~i i_ice~e. ~?~(~/~0(~ · Did [~ Did Net Inspect Properly Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 Form ACR DEFD -- 'q0TAL for Windows" appra sal software by a la mode, inc -- 1-800-ALAMODE · Supplemental Addendum , r _Bor[ower/~]J~)~t Own_er; William I_, VOg~! Fire No. 240177 -J Proper[yAddress 205 Woodside Lane, Penn Hills - J ~it~ Verona-- Co~ Allegheny state PA Zil~ Code i / Lin~ei Donna Koenig 2003 USPAP COMPLIANCE ADDENDUM APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that:l. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items or significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable properly is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase lhe adjusted sales price of the comparable, 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly wilhheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report and true and correct. 3. I stated in the appraisal report only my own persona, unbiased, professional analyses, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. I certify that, to the best of my knowledge and belief: The statements of fact contained in this report are true and correct. The report analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased profess cna analyses, opinions and conclusions. 4 I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or the present owners or occupants of the properties in the vicinity of the subject property, 5. I have no present of contemplated future interest in the subject properly, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised vatue of the property 6. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 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 My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice in place, as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of the market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8 I have made a personal inspection of the property that is the subject of this report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property o[ which I am aware and have made adiustments for these adverse conditions in my analysis of Ihe property value to the extent that I had market evidence to support lhem I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9 No one provided significant professional assistance to the person signing Ibis report If I relied on significant professional assistance fronl' any individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specil~ic tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in the report, therefore, if an unauthorized change is made to the appra sol report, I will take no responsibility for it. PURPOSE, INTENDED USE, AND INTENDED USER OF THE APPRAISAL: The purpose of the appraisal is to estimate the market value of the subject property, as defined in this report, as of the effective date of this report The intended use of the appraisal is to assist Ihe client and any other intended users in the underwriting, approval, and funding o[ the mortgage loam The intended users of this report are the stated client and any other institutions invo ved in the underwriting, approval, and funding ct' the mortgage loan No one else, including the purchaser and seller, should rely on the estimate of value or any other conclusions contained in this appraisal report. ANALYSIS AND REPORT FORM: The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject properly and neighborhood, and selection of comparable sales, listings, and/or rentals within the subject market area The original source of the comparables described in the Data Source section of the market grid along with the source of confirmation, if available. The original source is presented first The sources and data are considered reliable. When conflicting informat on was provided, the source deemed most reliable has been used. Data believed to be unreliable was not included in the report or used as a basis for the value conclusion The extent of the analysis applied to this assignment is stated in Ih~ Appraiser's Certification included above and attached to this report. DEFINITION OF INSPECTION: The term "Inspection". as used in this report, is not the same level of inspection that is required for a "Professional Home Inspection". The appraiser does not fully inspect the electrical system, plumbing system, mechanical systems, foundation system, floor structure, or subfloor. The appraiser is not an expert in construction materials and the purpose of the appraisal is to make an economic evaluation of the subject property If the client needs a more detailed inspection of the property, a home inspection, by a Professional Home Inspector, is suggested DIGITAL SIGNATURES: The signature(s) affixed to this report, and certification, were applied by the original appraiser(s) or supervisory appraiser and represent their acknowledgements of the facts, opinions and conclusions found in the repod. Each appraiser(s) applied his or her signature electronically using a password encrypted method. Henc~ these signatures have more safeguards and carry the same validity as the individual's hand applied signature. If the repod has a hand-appl ed signature, this comment does not apply, OPINION OF MARKET VALUE VS ESTIMATE OF MARKET VALUE: The current Uniform Standards of Professional Practice defines the market value conclusion as an opinion of market value and not an estimate of market value CONDITION: Exterior wood soffit and fascia needs replaced in several areas, galvanized gutters and downspouts need replaced (several areas of the gutter seams are broken and leaking), exlerior frame siding needs scraped and painted, interior needs painted, carpeting needs cleaned. External Obsolescence: The subject is located on a corner lot, with high power tension power linesalong the left side property line. Form TADD -- "TOTAL for Windows" appraisal sot ware by a la mode, inc. -- 1-800-ALAMODE '- . Supplemental Addendum FifeNo 240177 [ Borrower/~!!er~t Owner: William L. Vogel J - J ~r~ A~d-reis 205 Waodsid~L. ane, Penn Hills I .. -J~itY g~ro~a ~0Unt~llegheny ~tate PA zipC~de i~i4~:~4~ NOTE: The subject is located on a private road, it is unknown if there is a wrritten maintenance agreement for the care of this road. Form TADD -- 'qOTAL for Windows" appraisal softwme by a la mode, inc -- 1-800-ALAMODE Subject Photo Page Berrower/Client Owner: William L. Vogel Property Address ~205 W0~dsi~e Lane, Penn Hills ICit~ ~ei-ona ~o~ Afiegheny State PA [ Len'der Donna Koeni9 Subject Front 205 Woodside Lane Sales Price N/A Gross Living Area 1,211 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1 Location Avo/Ext. Obs. View Average Site 15,000 sf/Avg Quality 8rk,Frame/Avg Age 44 yrs Subject Rear Subject Street Form PIC3x5 SR -- "TOTAL lot Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Building Sketch (Page - 1) I E~rrower/Cl~ent Owner: William L. Vogel ~t~t~ PA Zip (:;~d~ . iProped~ Add-re-s~ :~05~oodsi-(J~ Lane: ~enn Hiii~ ' ILe~der Donna Koenifi 38.10' I I Bath Sloop Kitchen Bedroom (~1 i~ Hall :~--- ~ Living Room :---~ Bedroom c6 13.50' [~ Bedroom 19.30' ~f ~ ~v~ AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Net Totals Breakdown Subtotals TOTAL LIVABLE (rounded) 1211 3 Calculations Total (rounded) 1211 Form SKT.BIdSkt -- "TOTAL for Windows" appraisal software by a la [node, inc -- 1-§00-ALAMODE Comparable Photo Page [B~rrnwWClient Owner; William L. Vogel R.o~erty Address 205 woo~sicle Lan~, Tend Hills Jcity g~ro~ ........ ................. Count; Aii~gheny Slate PA /l_~der'' Do~na Koenig Comparable 1 6527 Leechburg Road Prox. to Subject 0.37 miles Sale Price 61,000 Gross Living Area 1,046 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1 Location Avg/Ext. Ol~s. View Average Silo 8,425sf/Super Quality Brick/SUP Age 47 yrs Comparable 2 4288 Hochberg Road Ext. Pmx. to Subject 3.47 miles Sale Price 80,000 Gross Living Area 1,309 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 2 Location Superior View Average Site 39,2497sf/Avg Quality Frame/Avg Age 43 yrs Comparable 3 6416 Belvoir Drive Prox. to Subject 1.52 miles Sale Price 72,615 Gross Living Area 1,000 Total Rooms 5 Total Bedrooms 2 Total Bathrooms 1 Location Superior View Average Site 7,954s f/Super Quality Brick/SUP Age 43 yrs Farm PIC3x5 CR -- "TOTAL for Windows" appraisal software by a la made, inc -- 1-800-ALAMODE Location Map rBerr~w~r/~! QWper: WilliamL Vpgel Property, Address 205 Woodside Lane, Penn Hills Slale PA ~iP Code ~4~-;344i -J Form MAP LOC -- "TOfAL for Windows" appraisal software by a la mode, loc -- 1-800-ALAMODE EQ_UISERVE March 5, 2004 MAR 08 2006 THOMAS E FLOWER SAIDIS SHUFF FLOWER & LINDSAY 2109 MARKET ST CAMP HILL PA 17011 PRUDENTIAL WILLIAM L VOGEL Account Number: 3124451 Dear Mr. Flower: Thank you for your inquiry regarding the share balance of the above referenced account. We appreciate the opportunity to be of service to you. The following list provides the information you requested for account number 312-4451, as of the close of business on 12/12/03: Date investment established: 12/18/01 Share balance: 80 Value per share: $41.19 Approximate dividend rate per share: $.50 You have been sent a transfer of ownership package under separate cover. If you have questions related to your compensation or general demutualization questions, please call the Demutualization Information Center toll free at 1-800-305-9404 between 8:30 a.m. to 6 p.m., Eastern Time, Monday through Friday. If you are using a telecommunications device for the hearing impaired (TTY/TDD), please call 1-800-619-2837. A customer service representative will be glad to help you. Reference Number: 01343520 SERVICES Date: (~-26-20~4 Sett i e n~en~ Seller: 5596 Item DEHAR'['~S AUCTION ¢¢* HOLLY PIKE CARLISLE, PA 170i3 717-258-5858 7i7-258-5&8~ DONNA KOEi4iG 1~. Hanes View Lane Duncansville PA 16635 Descript i on ~,i4-656-i943 Pr i c e Qt Page: Total Tool box Tirs Car ramps Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box lot Box 1or Box lot row Radio Flag Fish nets Saw Pan Knives Tackle box Box lot Books Boots 8 Strainer Books Records Trees Pressure canner Twister mugs 5.00 I. 50 1. 1. 50 2.50 1 1 1 2 1 1 3 I 1 2 1 2 3 i I 2 1 1 1 1 1 1 i i 1 1 1 2 1 1 1 i 1 1 1 1 1 t i t 1 11.00 15.00 4.00 10.00 4.50 3.50 4.50 i. 50 3.00 1.50 3. OG 4.50 1. ~5 0. 7500 0. 7580 0.75~0 ~. 7580 ~. 75~ ~. 75~ 0.75~0 ~. 7500 ~. 5~0 1.58 5. ~ 6.00 17.00 1.5~ 11.~ 5. ~ 1.50 Date: 02-26-2004 Settlement Seller: 5596 Item DEHART'S AUCTION ~,~ HOLLY IKE CARLISLE, PA 17013 717-258-5858 717-258-5882 DONNA KOENiG 814-.696-1943 1203 Hanes View Lane Duncansvilie PA tA63~ De scr-i pt ion Price Qty ~-'ag e: Total Slippers 9 =lectric sxillet Books Po t Blanket Tool Weed wacker Bill elliot Bowls P 1 ant er Sinker- maker Canni g vboo~ Cb Straps Fishing loafs Misc lot3 Ph o n e Kitchen utensils Gr--inder/pan Stapl ers C~ock pot Fishing rods 1923 cradle certificate Pans Fishing bait Barometete Coffee po~ Clown musical Screws/mo i'c s Sinkers Mini bucket Alum boat/ trailer Life preservers Marine battery Motor 3 horse 48 nfs. Babt. charg 7. 5 horse motor Elect. motors Gas tanks Gas 'tank Anch ors Anchor 9.00 *** Not sold 15.00 4.00 t 1 i i 1 1 I 1 1 1 i I 1 1 1 I i 1 1 1 1 1 1 1 1 I t 1 I 1 i t I 3 1 1 2 I 7.00 9.00 0. 7500 '¥. 00 0. 50Ei0 11.00 8.00 ~0 7.00 18.00 ~,. 00 3.00 1. 00 "00 2. 00 1.00 0. 5000 2.50 5.00 1.00 25.00 14.00 45. 1 I. 00 8.00 Date: 02-26-2004 Settlement Seller: 5596 Item DEHART'S AUCTION 1554 HOLLY PiKE CARLISLE, PA 17013 717-258-5858 717-258-5882 DONNA KOENIG 814-696-1943 1203 Hanes View Lane Duncansville PA 16635 Descript ion Price Qt Page: Total Chest freezer Step ladder Metl step ladder Fridge Washer dryer Mower Microwave stand Desk End stand Dressser Eight track Dresser Tble chairs Touch imp Gas grill Tv console Stereo Stereo Tv w/ remote Light Coffee table 3 pc. Fan Wine rack Single bed complete Full bed complete Commission at 35.000% Items: 55.00 *** Not sold 1 1 I 1 2 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 109 Amount: 637.61 Less adjustments: Net due to seller: 85.00 1 ~ 00 4.00 100.00 110.00 13.00 1.00 11.00 6.00 0. 5000 60.00 1.00 1.00 22.00 ~. 00 8.00 4. 00 0.50~0 9.00 4.00 2.00 50. i 00. 00 1, 82 !. 75 -637.61 1~184.14 Tinank you for cinoosing DeHar+.~s Auc'~ion Service M&T Bank Records Management/Mail Code DE-MB-12 499 Mitchell Road Millsboro, DE 19966 Re~ Estate of William L. Vogel, Sr. Date of Death: December 12, 2003 Social Security No. 187-20-7522 Dear Sir/Madam: The following is a complete record of the above decedent's accounts as of December 12, 2003, decedent's date of death. If the decedent had a safe deposit box, indicate number Balance on Date of Death Account No. Type of Principal Accrued Names on Date Account Interest Account (All Opened Owners) Date: ¢~/°q ignatu~e of Offi~cial Orrstown Bank 22 South Hanover Street Carlisle, PA 17013 Re: Estate of William L. Vogel, Sr. Date of Death: December 12, 2003 Social Security No. 187-20-7522 Dear Sir/Madam: The following is a complete record of the above decedent's accounts as of December 12, 2003, decedent's date of death. If the decedent had a safe deposit box, indicate number l~ C~t~ . Balance on Date of Death Account No. Type of Principal Accrued Names on Date Account Interest Account (All Opened Owners) Date: Signature of Official st MEMBERS 1" 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 CHECKING 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 INVESTMENT 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 LIFE 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 16671 -00 10/01/1974 $8,280.71 $2.50 $8,283.21 William L. Vogel, Jr., Donna K. Koenig 02/15/1996 16671 -11 03/02/1978 $33,769.21 $2.55 $33,771.76 William L. Vogel, Jr., Donna K. Koenig 02/15/1996 16671 -05 10/02/1985 $115,434.67 $43.14 $115,477.81 William L. Vogel, Jr., Donna K. Koenig 02/15/1996 16671 -04 02/01/2001' $4,000.00 $1.21 $4,001.21 William L. Vogel, Jr., Donna K. Koenig 02/01/2001 *Account opened by transfer of funds from 16671-00 · 1 5000 Louise Drive · P.O. Box40 · Mechanlcsburg, Pennsylvania 17055 · (717)697-1161 ° www. memberslst.org MEMBERS 1't FEDERAL CREDIT UNION CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate 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 16671 -44 07/11/2002 $15,863.9O $19.27 $15,883.17 William L. Vogel, Jr., Donna K. Koenig 07/11/2002 D,D,~/~_/BERS 1ST F/F~,,~.i~~ CREDIT UNION enise A. Wolfe /'Z Insurance Supervisor January 16, 2004 Estate of: WILLIAM L. VOGEL, SR. Date of Death: 12/12/2003 Social Security Number: 187-20-7522 2 5000 Louise Drive · P.O. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www. memberslst.org COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OO4199 KOENIG DONNA K 1203 HARVEST VIRW LANE DUNCANSVILLE, PA 16635 fold ESTATE INFORMATION: SSN: 187-20-7522 FILE NUMBER: 2103- 1044 DECEDENT NAME: VOGEL WILLIAM L SR DATE OF PAYMENT: 07/27/2004 POSTMARK DATE: 07/27/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/1 2/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,083.24 TOTAL AMOUNT PAID: $5,083.24 REMARKS: KOENIG DONNA K SEAL CHECK# 1023 INITIALS: CP RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 I THONAS E FI.~ER ~ SAIDIS ETAL' 2109 HARKET ST CAMP RILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLD#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-1547 EX AFP (01-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-27-200q VOGEL SR 12-12-2005 21 05-10q~ CUMBERLAND 101 Amoun~ Remi~ed WILLIAM L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF VOGEL SR WILL/AM L FILE NO. 21 05-10~ ACN 101 DATE 09-27-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nership Zn~eres~ {Schedule C) ($) q. Mortgages/No,es Receivable (Schedule D) (q) E. Cash/Bank Depos/~s/Hisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Cos~s/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage L/abili~/es/L/ens (Schedule Z) (10) 11. Total Deduc~/ons 12. Ne~ Value of Tax Re~urn 56,000.00 $~295.20 .00 .O0 9~969.0q 59~1~9.05 .00 (8) NOTE: To insure proper cred/~ ~o your account, subm/~ ~he upper por~ion of ~his fore w/~h your ~ax payment. 128,q05.29 lq,0q6.50 1,$95.81 (11) lS.qq2.S1 (12) 112,960.98 NOTE: Chari{able/Governmen{al Bequests; Non-elec{ed 911:5 Trus{s (Schedule J) (1:5) Ne~: Value of Es~:a{e Subject: {o Tax (1~) Zf an assessment Nas issued previously, lines 14, 15 and/er 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 112,960.98 18 and 19 #ill ASSESSMENT OF TAX: 15. A.oun~ of L/ne 1~ a~ Spousal ra~e 16. Amoun~ of Line lq ~axabla a~ Lineal/Class A ra~e 17. Amoun~ of L/ne lq a~c Sibl/ng ra~e 18. Amoun~c of Line lq ~axable a~ Collateral/Class B ra~e 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECETP1 DZ:SCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 07-27-200q CDOOq199 .00 (15} .00 X O0 = .00 (16) 112,960.98 X Oq5 = 5,085.2q (17) .00 x 12 = .00 (IS) .00 x 15 = .00 (19)= 5,083.2q AMOUNT PAID 5,085.2q IF PAZD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 5,083.2q BALANCE OF TAX DUEI .00 'rNTEREST AND PEN. I .00 TOTAL DUE I .00 ( IF TOTAL DUE ZS LESS THAN $1,, NO PAYMENT ZS REI~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND CCR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the leeful Class B (collateral) rats on any such futura interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91403. Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications arm availabIe at the Office of the Register of Nills, any of the 23 Revenue District Offices) or by calling the special 24-hour anseering service for forms ordering: 1-800-362-2050~ services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only}. Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (52) discount of thm tax paid is alloeed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed es indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 207, .000548 1988-1991 117. .gOO301 2001 97. .OOOZ47 1983 167. .000438 1992 9Z .000247 2002 67. .000164 1984 117. .000301 1993-1994 7Z · 000192 Z003 5Z .000137 1985 137. . 000356 1995-1998 9Z . 000247 2004 ~.Z . 000110 1986 102 . 000274 1999 7Z . OOO19Z 1987 102 . 000274 ZOO0 72 . 000192 --Interest is calculated as follo~s: INTEREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sha~n on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTy, PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: William L. Vogel, Sf. Date of Death: December 12,2003 Will No. 21-03-1044 Admin. No. 2003-01044 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes -X; No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes_; No X. b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X; No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. (....,: ~~ Thomas E. Flower, Esquire J.D. No. 83993 SAIDIS, SHUFF, FLOWER & LINDSAY 2109 Market Street Camp Hill, P A 17011 (717) 737-3405 C") DateF S- /'/7)% r .~ (" t ct .,1 )':' :),,-- Capacity: _ Personal Representative ~ Counsel for Personal Representative cPt