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Home My WebLink About04-07-11~ 1505610105 REV-1500 ~` `02-1', `~, ~ vania OFFICIAL USE ONLY PA Department of Revenue p~~ County Code Year File Number Bureau of Individual Taxes OEfAl1iMENi Of REVENUE PO Box 2i3o6oi INHERITANCE TAX RETURN i Harrisburg, PA 112&0601 RESIDENT DECEDENT ',~ I ~ 1 ~"~ l ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 214-20-8809 01 /11 /2011 10/08/1926 Decedent's Last Name Suffix Decedent's First Name MI Friend Margaret C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (,~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) CJID 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number y Mark R. Friend (717) 813-51 First Line of Address 506 Ohio Ave Second Line of Address City or Post Office Lemoyne State ZIP Code PA 17011 ~_ _ _. REGISTEI~~3t~ttLSi USE ON(.Y ' ~~~'~~j I ... ___ ---;~_I _! ~~~ . -~ i _~ . - ~ --~~ 1 ~ _ . _ - - .- _. r ti __ ~~ ......I ~..^' c•, DATE FILED Correspondent's a-mail address: friendmr@verizon.net 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. DeGaration of pre~rer other an the personal representative is based on all information of which preparer has any k owledge. NAT ,dF PERS RESPPO~NSIBLE OR FILING ETURN D E 506 Ohio Ave, Lemoyne, PA 17043 - __ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DAl'E ADDRESS PLEASE USE ORIGINIAL FORM ONLY Side 1 1505610105 1505610105 _,..) ~..: __ I ~. Y ~; r r`~ ~_ > ,'_x-t ;''.} _~ ~m J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Margaret C. Friend 214-20-8809 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 187,500.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 45,264.34 3. Closely Hetd 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)....... 5. 10,765.12 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 11,898.72 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 47,298.73 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 302,726.91 9. Funeral Expenses and Administrative Costs (Schedule H) .................. . 9. 8,433.10 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) .............. .10. 11. Total Deductions (total Lines 9 and 10) ................................ . 11. 8,433.10 12. Net Value of Estate (Line 8 minus Line 11) ............................. . 12. 2.94,293.81 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... . 14. 294,293.81 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_ 15. 16. Amount of Line 14 taxable at lineal rate x .0 45 294,293.81 1s. 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610205 1505610205 13,243.22 13,243.22 O J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments __- -- B. Discount 696.99 __ _ ___ __ 3. Interest 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 (1) 13,243.22 Total Credits (A + B) (2) 696.99 (3) (4) (5) 12,54fi.23 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 shalt use the property transferred or its income ....................................... ..... ^ c. retain a reversionary interest ......................................................................................................................... ..... ^ 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? ............................... .................................................................................... ~ ..... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 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 for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted iri [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, 7r~r~- ~"~~ _._ ~. 7~- ~ ~_ '' ' J ~ 1 ~{ ,~ ~ / '~ ~ ~^' _ . ~ ' • .I W _._ ~ ~ , ~ r ~rI ~ ~ r ~ ~ fy'~ ~~ ;, J r W ' `~ .. (1.. ., . ~ ~ -- ~ ~ : -- _ ~ 4+1 ~ ~ e `` L ~ ~ rr _ f t.A.s~r' wxz~ ANU °~ES'r~~:N7' OF MARGARET C , FRIEND i , MA}2GARF`I' C. FRIEND of the Borough of Camp Hill , Cumx~c:~rland -~ _ _ =-~r`s,~~' ~,a~,ia , ~.e,:.. i.arc t~'si rc-: bc~ my ?;ast t~iil ~nc7 'Iesta- I - I direct the payment cf all my just debts and ;"~`~! ~~~ ~.,t II]~U s~un4r al expenses out of my estate as soon as may be pract~.t:al after my death. l.L - 1 devise and bequeath ail of my estate of whatever nature and wherever situate unto my son, Mark R. Friend. ?lI - Should my said son predecease rae, then I devise ~~~~ ':-~equeath a1. _l. of my estate of Y.~ha Lever nature and wherever - - -.~ ~_ ~.._.. ~^ ~rartd~~.h~._dren Sri; - ;'a_.~_ s?-_~re~., the sh~;re ~~ a ~Y_ _. :. ._ _i ~rrandc«ild to be paid tc ~:i.~ c~z- :gar issue per stirlpes. Iv - I appoint CCN~3 Bank, t~ . ~ . quard2. an o~ any pr~op~Frty which passes under this will or otherwise to a minor or an incompetent and ~.~ith respect to ~vhi.ch z~ ~~m authorized to a~;~point a guardian and have not otherwise specifically done so. ~5u.~.tt :Page. 1 c guardian sha11 have the power tc ase principal as wel:i as income from time to time for the minor's education and support car to make payment for those purposes without further responsibility t~> the minor or to anv person t~a~; nc care cif the minc~~~ . °r'he T ,~ .. __ ___ .._ _~,:~ _r _~ _ m ~ _ ~'.,"`a~e~e^t, a i 3r iiiG ~'!t~f?teF":`... V - I appoint my son, Mari. F. Friend, Executor off: this, my T,aSt Wi 11 and Testament. Should my said son f:-ail to +~uality ar cease to act as such, then T appoint CCNB Bank, N.q. t:c> act in this capacity. Neither of m~~.a personal ~:epresentati.ves shall he required to post bond in this or any jurisdiction. TN WITNESS WHEREOF, I have hPrPUnto set my hand and ;seal on ~~~is the day n~~ _._.. :~3~2 Margaret ~. Friend .~C ~tAtiLA\ll c ~un~~ ciil. N ~ (SEAL ~r3CJe 1 _- ~ _ . ~ ~. =~ e a i e ~ , ~~ u~-1 i s . e :~ a n a d e _ _ 3 zi ~: ~:z ~; y~ I~ARGARE"T C . F'R I FNi~ , ~:.~s'.atrix ther'E'1?'1 named, on this and two (2) other sheets ~~f :: _,~:.:e:: as and for her Last wi 11 and Testament , in our preserce , ~.~~~.~~ , ~^ :per presence, at her request, and in the presence ~:~f, _ = `~: ~~~.~w:r . ?save hereunto su~ascr tied ^ur names as attesting; _~ °:a*~e .~_~,.._~_.~.~ _- Na m~ ~~ _~ Address--~~-"~_. Adciress ~'aC~G :~ '~CMt~SON~'FAt.TH OF PENNSYLVANIA) I .C'? ~ . !' COUNTY OF CUMIIF:RLAND ) _, the un~~:3er.si~ned, the testatrix and thc~ witness>~a~s, '~~: :.nstr~,;~.e^ t as "er Last ~i ~ and ie~starzer~t and that sf'3e =_~,:~~ed •,i ~i-:::iy ' or «iiiingly directed another to sign for her; ,~ and :;at she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in !the presence and hearing of the testatrix signed the will. as `witnesses and that to the best of their knowledge the testatrix 'was at that time eighteen years of age or older, of sound mind, E ;and under no constraint or undue influence. Testatrix =`s~t~. C,t It)[.) -: , - ~ . _ Witness ~-_.__.___ __._ a .~ - _ _-___...__.______ _~ j Witness I ~-,. s-rived, s~~--orn to and acknowledged before me by then testa- i t::~. , and. subscribed and sworn to before me by both witnesses , this day of~ ~ 1`?92. ._w..4_n....~. _...._ __-_._.___. _._ _...~__...~___.Notary Fublic^------- REV-1502 EX+ (01-10) ~ Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Margaret C. Friend 2011-00091 An 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. tr more space is needed, use additional sheets of paper of the same size. - -~,,. ~1~~ , APPRAISAL OF REAL PROPERTY LOCATED AT: 3352 Walnut St Camp Hill, PA 17011-2742 Record Book 23-E, Page 36 FOR: Estate of Margaret C. Friend c/o Mark Friend, 506 Ohio Ave. Lemoyne, PA 17043 AS OF: 1/11/2011 BY: Robert Ensminger Pennsylvania Certified Residential Appraiser Certificate Number RL-000952-L ROBERT ENSMINGER APPRAISERS PHONE 717-652-4111 3557 ELMERTON AVENUE F=AX: 717-541-9444 HARRISBURG, PA 17109-1132 Cell 717-877-7350 Form GA2 LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODF Robert Ensminger Appraisers L1012932 Page #2 of 29 Appraisal Report 3352 Walnut St Camp Hill, PA 17011-2742 Robert Einsimiinger Appraisers (71~ 652-4111 j~-ppraised Value as of: 1/11/2011 1 ~- 187500 Style/Design: Ranch Living Area (Sq.Ft.): 2,292 Total Bedrooms: 3 Year Built: 1955 Condition: Average Client: Estate of Margaret C. Friend Address: c/o Mark Friend City: Lemoyne Phone: E-mail: friendmr a+~verizon.net Appraiser's Signature Client File #: None Lot Sire: 0.32 Acres Neighborhood: Camp HiNI Total Baths: 2.5 Effective Age: 20 Date of Report: 3/14/2011 506 Ohio Ave. State: PA lip: 17043 lax: Name: Robert Ensminger Designation: PA Certified Res.R.E. Appraiser Certification or License #: RL000952L Expiration Date: 6/30/2011 ST: PA E-mail: robert c~ensmingers.net Appraiser File #: 11012932 The value opinion expressed above is only valid in conjunction with the attached appraisal report. 'this value opinion may be subject to Hypothetical Conditions and/or Extraordinary Assumptions as indicated in 'the body of the report. A true and complete copy of this Summary Appraisal Report contains 29 pages. ® ~oI V~~ ~ A~~~~ Copyrights 2007 by a la mode, inc. This form may be reproduced unmodified without written permission. however. a la mode. ~,nc must b~~ 2:cknowledged and credited. w rv~ Form GPCSF LT- "WinTOTAL'° appraisal software by a la mo~~e, inc. -1-800-ALAMOUE i0 2007 .;: Main File Nc~.11012932 Paoe #3 of 29 RESIDENTIAL APPRAISAL SUMMARY REPORT SUBJECT PROPERTY IDENTIFICATION Property Address: 3352 Walnut St_ __ _ _ _ City: Camp Hill_ __ State: PA Zip Code: 17011-2742 County: Cumberland Legal Description of Real Property: Record Book 23-E, Page_36 _ ___ Tax Assessor's Parcel # 01-21-0273-176 R.E. Taxes: $ 0 Tax Year: 2010 _ __. _ __ _ ___ Special Assessments: S None. Known. Current Owner of Record: .Estate of Margaret C. Friend Occupancy: ^ Owner ^ Tenant ®Vacant Current Occupant (if occupied): Vacant _ _ _ Project Type (if applicablej: ^ Planned Unit Development ^ Condominium ^ Cooperative ^ Home Owners' Association Membership Fees (if applicablej: S ^ per year ^ per mor~ith Market Area Name: Camp. Hill _ _ Map Reference:. 25420 _ Census Tract: 42041-0104.00 __ _ ASSIGNMENT The purpose of this appraisal is to develop a Current opinion of Market Value (as defined elsewhere in this report). Property Rights Appraised: ®Fee Simple ^ Leasehold ^ Leased Fee ^ Other ~descrit-e) Intended Use: Estate purposes _ _ Intended Users} (by name or type}: Estate executor (acting only in the capacity as estate executor and not for personal use or benefit) Client: Estate_of Margaret C. Friend _ Address: c/o_ Mark Friend,. 506 Ohio Ave., Lemoyne, PA_ .17043.. _ Appraiser: Robert Ensminger Address: 3557 Elmerton Ave., Harrisburg, PA 17109-1132 _ _ __ MARKET AREA DESCRIPTION Location: ^ i.Jrban ®Suburban ^ Rural Built Up: ®Over 75% ^ 25-7!>~% ^ Under 25% Growth Rate: ^~ Rapid ^ Stable ®Slow Property Values: ^ Incrf;asing ®Stable ^ Declining Demand/Supply: ^ Shortage ^ In Balance ®Over Supply Marketing Time: ^ Under 3 IVlas. ®::;-6 Mos. ^ Over 6 Mos. Typical One-Unit Price: ($) Low 120,000 Nigh 275,000 Predominant 175,000__.. Housing Ranges: qge; (yrs.) Low 25 High 75 Predaminant 55 Present Land Use: One-Unit: 83 % 2-4 Unit: 4 % Multi-Unit: 3 `% Comm'I: 10 °i° °~° __ __ Change in Land Use: ®Not Likely ^ Likely * ^ is Changing * * To: Market Area Comments: The subject is located- in the_Borough of Camp_Hill. Property values-are remaining stable in the. Camp Hill area .despite fallnq prices- _ _ _ elsewhere in the region. _ _ _ _ __ SALE /TRANSFER /LISTING HISTORY OF SUBJECT PROPERTY My research: ^ Did ®Ditl 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): Deed,. Cumberland County Tax Assessment Office 1st Prior Sale /Transfer 2nd Prior Sale ,~ Transfer and Prior Sale ,/ Transfer Date of Prior Sale;- Transfer: 4/11/1969 __ _ Price of Prior Sale Transfer: 20,500 Source(s) of Prior Sale ~ Transfer Data: County Assmt._Ofc., Deed __ _ _ Analysis of sale /transfer history, any current agreements of sale or listing, and listing history (if relevent): There are no known recent sales or listings of the subject property.. Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: 110112932 4~I M~~,llYIE11.71 CopyrightCc_~ 2007 by a to mode, inc. This form may be reproduced unmodified without written permissian. however. a is mode. inc. must b~ arknowledgetl and credited. 'y K Form GPCSF LT - "WinTOTAL" appraisal software by a la mode. inc. -1-800-ALAMODE 10,!2007 'n i o. 11012932 Paae #4 of 29 RESIDENTIAL APPRAISAL SUMMARY REPORT SITE DESCRIPTION Dimensions: 85.16 x 148.81 x 90.64 x 189.49 Site Area: 0.32 Acres __ ___ __ _ _ _ Zoning Classification: LDR Zoning Description: Low Density Residential toning Compliance: ®Legal ^ Legal Non-Conforming (Grandfatheretl) ^ Illegal ^ No Zoning Regukations Deed Restrictions: Are Covenants, Conditions, & Restrictions (CC&Rs} applicable? ^ Yes ®Na [] IJnknown Have the documents been reviewed? ^ Yes ^ Na ®N/A Ground Rent of applicable} $ / Gamments: Highest & Best Use, as improved, is the: ®Present use, or ^ Other use (explain) The subject meets the 4 tests of highest and best use - it is legally permissible, physicallypossible, economically feasible and provides the greatest return of capital. Characteristics: Topography: Basically.Level..._ Size; Average forthe_area Shape: Irregular Drainage: Average. for the. area View: Average for thearea. Landscaping: Average for the area Other features: ®Inside Lat ^ Corner Lat ^ Coil de Sac ^ Underground Utilities ^ Utilities: Public Other Provider/Description Off-site Improvements: Type Public Private Electricity: ® ^ PP8~L __ _ Street: Asphalt___ ® ^ Gas: ® ^ UGI Curb/Gutter: Concrete ^ Water: ® ^ Pennsylvania American Sidewalk: Concrete ^ Sanitary Sewer: ~ ^ Cramp Hill Authority Alley: Unopened ^ ^ Is the property or the improvements located in a FEMA Special Flood Hazard Area? ^ Yes ®No FEMA Flood Zone: X FEMA Map # 42041 C0281 E FEMA Map Date: 3/16/2009 Site Comments: There are no apparent easements,_encroachments, or other conditions which would have an adverse effect on the_value of the subject _ property.. A title search, which is beyond the scope of this appraisal, has_not been conducted. to discover easements of record. _. DESCRIPTION OF THE IMPROVEMENTS General Description: # of Units: 1 ^ + Accessory Unit # of Stories: 1 Design (Style): Ranch _. Type: ®Detarhed ^ Attached ^ Status ®Existing ^ Proposed ^ IJnder Construction Actual Age (years): 55 Effective Age (years}: 20 Year Built: 1955 Exterior Description: Foundation: Concrete Block Exterior Walls: Aluminum, some brick Roof Surface: Fiberg~as_Shingles _ Gutters & Downspouts: Aluminum __. Window Types}: Double Hung__ __ Storm /Screens: Storm vyindows,_screens _ _ __ _ Heating System: Gas-fired Forced Warm Air Cooling System: Central (main house) Car Storage: ^ Nane ®Garage ^ Carport ®Driveway (Surface: Asphalt ) Total # of Cars: 2 _. Livable area above grade contains: 9 Roorns, 3 Bedrooms, 2.5 Bath(s), and 2.,292 Sq.Ft. of GLA Describe Additional Features and Improvements: The basement was finished but the asbestos the floor has been water damaged and partially removed, ,several holes have been. opened in the ceiling along and with old panelln~_the basement is basically considered to be unfinished. There is mildew around the chimney in_ the studio and. office area from aprior roof leak, also evidence_ of skylight leaks, low voltage switching apparently not working in some. areas, interior of the house needs general updating. _ _ _- _ _ _ _. _ _ __ _ Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: 11012932 ~»ON~~ i u ~~~~~ Copyright:~~ 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however,. a la mode. inc. mus' be acknowledged and credited. u'~/~ Form GPCSF LT - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 1012007 ~~Z,11012932 Paae #5 of 29 RESIDENTIAL APPRAISAL SUMMARY REPORT SALES COMPARISON APPROACH TO VALUE For the Sales Comparison Approach, the appraiser selects comparable sales that they consider the best matches to the subject in terms of physical characteristics, physical proximity, and time of sale. The appraiser then makes adjustments to the known sale price of each comparabl~s sale to account for differences that are reco gnized by the market. For example, if the subject has a single bathroom but a comparable has 2, the comparable's sale price would be reduced by the attributable value given to the extra bathroom based on the market's reaction. Likewise, if a comparable sale has a smaller square footage than the subject, its sale price would be adjusted upward in the same manner. By weighting and reconciling these adjusted sales prices together, an opinion of value for the subject can be determined. VFEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 !Address 3352 Walnut St '' 3011 Yale Ave '.221 N. 36th St '; 503 Colony Road ', Camp Hill, PA 17011-2742 Camp Hill, PA 17011 :Camp Hill, PA 17011 Camp Hill, PA 17011 's Proximity to Subject X0.47 miles SE _ 0.40 miles NW _ ' 0.56. miles IVW ', . Sale Price , $ $ AI 17 9,900 $ $ 187,000 # 175,900 Sale Price c GLA __ .___ Sq 4~ $ 118.36/Sq Ft. . _-- _ __ $ 102.69/Sq.Ft. . . __ j$ 126.44/Sq."t Data Source(s) Inspection 'CPML - # 10191643 +CPML - #10191097 ';CPML - #10191134 'ADJUSTMENT ITEMS DESCRIPTION DESCRIPTION , +(-) $ Adjust. } DESCRIPTION -~-(-) $ Adjust. DESCRIP~~ION -r-(-) $ Adjust.f Sales or Financing CASH OR EQUIV' FHA-Cost Help -6,000Conventional ' Conv-Cost HeNp -4,500; Concessions -1125 DOM 73 DOM 21 DOM Date of Sale !Time As of 1/11/2011 18/9/2010 6/24/2010 ~ 5/14/2010 ' Rights Appraised Fee Simple ;Fee Simple ~~ Fee Simple 'r Fee Simple ; Location Suburban/Avg. Suburban/Avg. _ _ _ 'Suburban/Avg. Suburban/Avg.. ; Site 0.32 Acres 0.25. Acres +1,400 0.19 Acres +2,600; 0.21 Acres +2,200! Vievv Average i Average :Average ':Average Design (Style) Ranch `Ranch __ I Ranch _. _ `Ranch _. _ Quality of Construction Br&AI/Average !Br&AI/Average FStn&AI/Average Brick/Average -2,000 Age 55 48 ' 47 46 Condition Below Average `Average -5,000 Below Average ,Average -5,000! Above Grade Total Bdrms Baths Total 'Bdrms Baths ', Total Bdrms Baths 'Total Bdrms Baths Room Counf 9 3 2.5 8 3 2 +1,000; 6 3 1.5 +3,000 6 3 '~ +1,000;,, 'Gross Living Area 2,292 Sq.Ft.' 1,520 Sq.Ft. +11,600. 1,713 Sq.l=t. +8,700': 1,479 Sq.Ft. +12,200' ;Basement Total Area Full Basement ;Full Basement i Full Basement Full Basement '~ Basement Finish Area _. _ _ - Unfinished 'Unfinished _ _ 4 _. _ _ ' FR, Bath _ -4,000 FR,Bar,PR ' -8,000' _ _ _. ', Functional Utility Average FAverage _.- Average t Average Heating, Cooling GFWA/Central ,EBB/Central _ __ +2,OOO~Heat Pump _ GHWBB/Central _ -_ Energy Efficient Items Storm Units Storm Units _ Storm Units _ Storm Units Garage i Carport 2 Car Attached 1 Car Attached . +4,500! Carport,2 Car Int. 0' 1 Car Oversized +2,000' _ 'Porch /Patio /Deck Porches,Courtyard Patio +4,OOO~Patio +4,OOOScreened Porch +2,000 Fireplaces Fireplace 'Fireplace 12 Fireplaces -1,500 `Gas Fireplace -500 Other Features Other Features Net Adjustment (Totali ®.+ ^ $ _ 13,500 ®+ ^- $ _ 12,800 ^+ ~~ $ -600 _ Ad~usted Sale Price l Net 7.5 % Net 7.3 % Net 0.3 % of Comparables ~ ! -Gross 19 7 % $ j 193,400] Gross 13 5 % $ 188,700 Gross 21.1 % $ „1.86,400 Comments on the Sales Comparison Approach: Comparable. #1 is the only comparable found within Camp Hill. Borough, _ The other comparables are nearby in Hampden Township. It is noted_that the subject is considerably larffer than the comparables._ Every, effort was made to find lamer comparables but none could be found in the market_area. The comparables. establish the. range of value for the subject property...... _ _ Appraiser's Indicated Value by the Sales Comparison Approach:___ _._ _ .___ _~ __s_r __ __==_..,187 500___: Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: 11012932 ~01 Y~ ~ ~~ ~~~ Copyright© 2007 by a la mode, inc. This form maybe reproduced unmodified without written permssion, However, a la mode. inc mr st he acknowledged and credited. Form GPCSF LT - "WinTOTAL" appraisal software by a la mole, inc -1-800-ALAMODE 10/2007 Main File No. 11012932 Paae #6 of 29 RESIDENTIAL APPRAISAL SUMMARY REPORT RECONCILIATION Final Reconciliation of the Approaches to Value: All approaches to value were consdered.,_The_cost approach_and the_income approach_were deemed not to be appropriate in _ _ __ . __ establishing the value of the. subject property and_were not utilized in the preparation of this report. Even if other approaches to value are used, the Sales Comparison Approach is the best. indicator of market value. This appraisal is made ®"as is"; ^ subject to completion per plans and specifications on the basis of a Hypothetical Condition that the improvements have been completed; ^ subject to the following repairs ar alterations on the basis of a Hypothetical Condltion that the repairs or alterations have been completed; ^ subject to the fallowing required inspection(s) based on the Extraordinary Assumption that the following condition or deficiency does not require alteration or repair. This appraisal is made in as is condition. _ _ _ _ _ _ _ . _ _ _ __ _ _ ^ This report is also subject to other Hypothetical Conditions or Extraordinary Assumptions as specified elsewhere in this re~pof~t. ATTACHMENTS A true and complete copy of this report contains 29 pages, ____ _ . including all exhibits which are considered an irrtegral part of the report. This appraisal report may not be properly understood w ithout reference to the information contained in thf: complete report. Attached Exhibits: ® Scope of Work ®Limiting Cond./Certifications ^ Narrative Addendum ®Photograph Addenda ® Sketch Addendum ®Map Addenda ®Additional Sales ^ Cost Addendum ® Flood Addendum ^ Manuf. House Addendum ^ Hypothetical Conditions ^ Extraordinary Assumptions ^ ^ ^ ^ OPINION OF VALUE This Opinion of Value may be subject to other Hypothetical Conditions and / or Extraordinary Assumptions, if so indicated above. Based on the degree of inspection of the subject property as indicated below; the defined Scope of Work far this appraisal assignment; the attached Statement of Assumptions and Limiting Conditions; and the attached Appraiser's Ceiitifications, my (our) Current Opinion of the Market Valu_e__ or value range~~_as defined_ elsewhere _in this _reQortt__of_ the_ real _~ropert~~ _that __is _ the subject of this report is: ! $ 187500 , as of: 1/11/2011 , _._,-.-_ __ _ __..-s-~--_ _- _ __.~~..__~-___ -- ___ -_ -.__ __ _. which is both the Inspection Date and the Effective Date of this appraisal. SIGNATURES APPRAISER Appraiser Name: Robert Ensminger _ Company: Robert Ensminger Appraisers Phone: (717 652-4.111 _ _ Fax: (717)_370-5557 _ __ E-mail: robert~ensmingers.net Date of Report (Signature). 3/14/2011 _ _ License or Certification #: RL000952L State: PA __ __ _ _ Designation: PA Certified Res.R.E. Appraiser Expiration Date of License ar Certification: 6/30/2011 Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Date of Inspection: 1/11/2011 Client: Estate of Margaret C. Friend Client File No.: None SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory or Co-Appraiser Name Company: Phone: Fax: E-mail: Date of Report (Signature) __ _ License or Certification # State: Designation: _ _ _ Expiration Date of License or Certification: Inspection of Subject: ^Interior & Exterior ^ E:x'ierior Only ^ None Date of Inspection: Appraiser File No.: 110112932 ~~w ~~~ ~ A ~~~~ CopyrightG 2007 by a la mode. inc. This form may he reproduced unmodified without written peiTnission. however, a la made. inc. must b~ acknowledged and credited. 'v (~(I Form GPCSF LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 10,!2007 ' Fi 11012932 Page #7 of 29 ADDITIONAL COMPARABLE SALES SALES COMPARISON APPROACH TO VALUE FEATURE SUBJECT COMPARABLE SALE # 4 COMPARABLE SALE # 5 COMPARABLE SALE # 6 Address 3352 Walnut St 4722 Delbrook Rd Camp Hill, PA 17011-2742 i Mechanicsburg, PA 17050 ',Proximity to Subject ',1.64 miles SW _ $ _ - _ ~ N ~ 165,500. $ ~ _ _ ~ $ Sale Price ~` GLA ~ /S $ q ~ .Ft S $ 109.39/ q $ /S .Ft. ~ !~~Sr .l=t.~ q _ $ I __ a ', Data Source(s) Inspection 'CPML - #10198104 ADJUSTMENT ITEMS DESCRIPTION DESCRIPTION +(-) $ Adjust. __ _ _ DESCRIPTION +(-j $ Adjust.' DESCRIPI-10N --(-) $ Adjust.! ; '; Sages or Financing CASH OR EQUIV..VA 'Concessions ' 98 DOM __ , ', Date of Sale /Time As of 1/11/2011 ,12/15/2010 -.. . , i Rights Appraised Fee Simple Fee Simple ' '; Location SuburbaNAvg. ''Suburban/Avg. Site 0.32 Acres ;0.20 Acres +2,400`. View Average Average Design (Style) Ranch Ranch Quality of Construction Br&AI/Average `Br&AI/Average Age 55 ' 48 ~ 'Condition Below Average _ _ ;Average _ -5,000`, ' 'Above Grade ~ ot:ai Bdrms Baths !Total Btlrms Baths _ __ . _ _ _ ' Tota Bdrms Baths 'Total Btlrms Ba';hs Room Count 9 3 2.5 7 4 1.5 +_3,000; Gross Living Area 2,292 Sq.Ft . 1,513 Sq.Ft +11,700 Sq.Ft. Sq.Ft. Basement Total Area Full Basement Full Basement Basement Finish Area Unfinished $ FR, Ofc -4,000'° Functional Utility Average ;Average _ _ Heating !Cooling GFWA/Central OHWBB/Central __ Energy Efficient Items Storm Units Thermopanes 2,000 - ` 'Garage /Carport 2 Car Attached ''.None +8,000 Porch /.Patio ;` Deck Porches,Courtyard ,Porch, Patio +2,000' Fireplaces Fireplace 'None +1,500':. _ Other Features 'Other Features Net Adjustment (Total) ___ _ , ..___ _ _ ._ ®+ ^- $ F _ 17,600+' ^+ ^- $_ _ ^+ []-- __ _ $ Adjusted Sale Price Net 10.6 %; Net % Net % ', of Camparables , GrOSS 23.9 %i$ 183,100 GrOSS %$ GrOSS % $ ~~ Comments: __ __ _ __ _ _ __ Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: 11012932 m CONSUItIIERSF Copyrigh;© 2007 by a la mode. inc. This form may he reproduced unmodified without wriiten penni~sion however. a la mode. inc. must be acknowledged and crE:dited. Farm GPCSF LT.(AC) - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 10/2007 ~Ns~ 11012932 Paae #8 of 29 ASSUMPTIONS & LIMITING CONDITIONS SUBJECT PROPERTY Property Address: 3352 Walnut St_ _---_- _ ___ _ _ _ _ _ City: .Camp Hill __ _ _ _ _ l State PA Zip Code: 17011-2742 County: Cumberland STATEMENT OF ASSUMPTIONS & LIMITING CONDRIONS -The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The properly is appraised on the basis of it being under responsible ownership. -The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. Unless otherwise indicated, a Land Survey was not performed. - If so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. -The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. -The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. -The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. -The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and any applicable federal, state or local laws. - If this appraisal is indicated as subject to satisfactory completion, repairs, or alterations, the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. - An appraiser's client is the party (or parties) who engage an appraiser in a specific assignment. Any other party acquiiring this report from the client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. -The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through advertising, public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. - An appraisal of real property is not a 'home inspection' and should not be construed as such. As part of the valuation process, the appraiser performs anon-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The presence of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concerns about such potential negative factors are encouraged to engage the appropriate type of expert to investigate. - In developing this appraisal, the appraiser has incorporated only the Sales Comparison approach. The appraiser has excluded the Cost and Income approaches. The appraiser has determined that this appraisal process is not so limited that the results of the assignment are no longer credible. Client: Estate of Margaret C. Friend Client File No.: None Appraiser Flle No.: 110'12932 ~ Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however.. a la mode.. inc. muss be ackno~uledged and credited. m C®NSUMERSF Form GPCSFAD LT - "WinTOTAL" appraisal software by a la mode; i~c -- 1-800-ALAMODE Page 1 of 3 10/2007 Main File Ncl~..1012932 Paoe #9 of 29 DEFINITIONS & SCOPE OF WORK SUBJECT PROPERTY Property Address: 3352 Walnut_St_ _ _._.___ ___.__ _ _ ._ __ City: Camp_Hill _ State: PA Zip Code: 17011-2742 County: Cumberland __ DEFINITION OF MARKET VALUE *: Market value means the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and 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 sunder conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised and acting in what they consider their own best interests; 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. * This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and August 24,1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and FDIC on June 7,1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27,1994. The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended use of the appraisal report. Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified in this report by the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and related parties assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: 11012932 m C~NSUMERSF Copyright0 2007 by a !a mode. inc. This form may be reproduced unmodified without written pem~ission, however. a la mode, inc. mu=t b: acknowledged and credited. Form GPCSFAD LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Page 2 of 3 10,2007 ain File No,1],.012932 Page #10 of 29 CERTIFICATIONS SUBJECT PROPERTY ----- - - - ------- - - -- --- -------- ---- --- --------1 ---- Property Address: 3352, Walnut St_ _ ... _ __.. __ ___ _ __ _ _ City: Camp__Hrll __ __ __ State: PA Zip Code: 17011-2742 County: Cumberland , APPRAISER'S CERTIFICATION I certify that, to the best of my knowledge and belief: -The statements of fact contained in this report are true and correct. -The credibility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - 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 have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - 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. - My analyses, opinions, and conclusions were developed, and this summary report has been prepared, in conformity vuith the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. - I did not base, either partially or completely, my analysis and/or the opinion of value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property, or of the present owners or occupants of the properties in the vicinity of the subject property. - I have made a personal inspection of the property that is the subject of this report. - No one provided significant real property appraisal assistance to the person(s) signing this certification. Additional Certifications: I have pertormed personal property appraisal services at the subject property in conjunction with this appraisal. It is also noted that the appraiser is also an auctioneer and is sometimes called upon to liquidate estates. At the present time there are no future contracts to provide auction services at the subject property, but the possibility of future services have been discussed. SIGNATURES APPRAISER Appraiser Name: Robert Ensminger Company: Robert Ensminger Appraisers Phone: (717) 652-41.11 Fax: (717).370-5557. _. E-mail; robert ar7ensmingers.net_ Date of Report (Signature): 3/14/2011 - __ _ _ _ License or Certification # RL000952L State: PA Designation: PA Certified Res.R.E. Appraiser_ __ Expiration Date of License or Certification: 6/30/2011 __. Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Date of Inspection: 1/11/2011 SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory ar Co-Appraiser Name: Company: Phone: Fax: E-mail Date of Report (Signature): License or Certification #: Designation; Expiration Date of License or Certification: Inspection of Subject: ^Interior & Exterior Date of Inspection: Client: Estate of Margaret C. Friend Client File No.: None Appraiser File No.: __ __.___ _ State: ^ Exterior Only ^ None 11012932 ~~~~~ ^ A ~~~~ Copyright~c~ 20Q7 by a la mode, inc. This form maybe reproduced unmodified without written permission, however, a la mode. inc. mus; be acknowledged and credited. '~tl Form GPCSFAD LT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Page 3 of 3 10%2007 Main File No,~.012932 Paae #11 of 29 Supplemental Addendum File No. 11012932 Client Estate of Mar aret C. Friend _ _ _ _ ~_~ ___ Propert Address 3352 Walnut St _~_ `_ ~_ Cit Cam Hill County Cumberland __ State PA Zip Code 17011-2742 A raiser Robert Ensminger Clarification of Assumptions, Limiting Conditions, Certifications and ScopE~ orf Work On the page 9 of this Appraisal Report, the Scope of Work is defined. The following comments ex and the Scope of V`tlor~k to include any additional research or analysis necessary, based on the complexity of this specific appraisal assignment. The scope of v~~orN; f3xplanations discussed here and within the body of the report further define, clarify and document what the appraiser did [or did not dc] in order to develop the appraisal and report the value opinion, based on the complexity of this appraisal assignment and/or as a result of a supplementary Agreement or Engagement Letter * as accepted by the appraiser, Robert A. Ensminger and his client, Estate of Margaret C. Friend. * If no written specific and or supplemental Scope of Work was agreed upon with the client (prior to accepting the assignrner~t, by formal engagement letter and included in this report) the Scope of Work outlined here and within the report, is considered to be re;aresentative of what typical users of appraisal services would require and in general, what appraisers would provide as reasonable, acceptable and sufficient for the stated intended user's needs. COMPLETE VISUAL INSPECTION: It should be noted that the Appraiser conducted a visual inspection of only the readily accessible areas of the property, viewing only those components of the property which were clearly visible from the ground or floor level. No tests we made of the mechanical, plumbing and electrical systems as such tests are not within the standard guidelines of FNMA or FHLMC. Comments on the condition of the foundation, roof, exterior, interior, floors, mechanical, plumbing, electrical, insulation and all other matters relating to the construction of"the subject property is based on a casual observation only and which may have been limited by the placement of personal property; furnishings, etc. so as to preclude observation of the items blocked by same. There was not observation of the attic, r;rawl space ar other area:> that would not tre visible by the typical visitor to the home and components that are hidden within walls. Although the report may cite a general rating of the adequacy and or condition (based on observation only) it should be clearly understood that these statements are a general guide for comparison purposes (as part of the valuation process) and are not a detailed report. on the physical and or operational condition of these items. The appraiser(s) is not an expert in these matters and any opinion skated is advisory based only upon observation. This report is not a home inspection. While others may choose to rely on the report, the~~ should not rely ors it to disclose condition and defects. Such knowledge goes beyond the scope of this appraisal and as such, comments on ob:~erveci conditions given in this report should not be taken as a guarantee that a problem does not exist. The following chart is to assist the intended user in understanding the scope of a complete visual inspection: Complete Visual Inspection Includes: Complete Visual Inspection DoeslDid NOT Include: List the amenities Testin or activatin mechanical s stems iew readil observable exterior areas Activatin ap liances ~ iew readily observable interior areas _ _ Observation of crawl spaces and attics Note uali of materials and workmanshi _ Observation of areas not readil accessible easure the exterior of the im rovements Buildin Code com Hance issues bserve the floor plan and room layout Moving furniture or personal property ` ssess the functional utility of the propert _ Mold Assessment ote the sub~ect's conformity to the market area. __ Removin or movin ) floor coverin s Note style I design. Testing or inspection of the well and septic. r bserve the eneral condition of the im rovements Re ortin ersonal ro ert , ~ bserve a representative sampling of closets, windows, electrical witches, and doors. _ Roof Condition report beyond an observation from ground level. hoto raph exterior and view site around the im rovements Radon Assessment "Inspection the neighborhood" was limited to driving through the area and a representative number of streets, reviewing wraps and other appropriate data including observing the comparables from the street, to determine the general i~actors that may or may rn~t influence the value of the subject property and research to the extent further defined in the sections below. REPAIRS I DETERIORATION: An effort was made to report those repair items that, in the appraiser's opinion, will affect sa~~ety, adequacy, and marketability of the property. Deterioration consistent with the age of the home has not been itemized. Form TADD LT - "WinTOTAL" appraisal software by a la mode. inc. - 1-800-ALAMODE ' F'I .11012932 Paae #12 of 29 Supplemental Addendum File No 110112932 Client Estate of Mar aret C. Friend Property Address 3352 Walnut St -- --- ------_____, Cit Cam Hill County Cumberland _`_ State PA Zi_p__Ccd__f; 17011-2742 A raiser Robert Ensmin er ~ - ~-~ COST APPROACH; The cost approach is typically utilized when improvements are new, near new or are of an unusual construction method. Additionally, the cost approach is only considered appropriate when sufficient land or building sites are available to a potE~ntial purchaser so as to make construction of improvements similar to the subject a viable alternative to purchasing the subject. in areas where vacant sites (similar to the subject property in location, zoning, use and utility) are not available to a potential purchaser, use of the cost ~rpproach and reliability an the same as a value indicator could be misleading. In cases where the Cost Approach is not required (per USP~~f') or deemed necessary to the development of a reliable value opinion, the cost approach has been excluded and such exclusion has keen so stated with the body of the report. The definition of "market value" on page 9 of this report is not consistent with the definition of "insurable value:" As such, it should not be relied upon for insurance purposes. INCOME APPROACH: The income approach is typically developed when sufficient investor owned properties exist with the subject's immediate area or neighborhood and when investors regularly acquire such properties that are similarly desirable to the :subject for the express purpose of the investment income they provide. While rental properties may exist within any area, their existence a6or}e should not be considered as evidence of a viable rental and investor marketplace. As such, in areas dominated by "owner occupied" units, it may not be appropriate to present or employ the income approach, unless the approach clearly represents the motivations and actions of investors in the marketplace as it relates to the subject property and immediate area. If the approach is included within the report, it was because sufficient data was found to support conclusions by the appraiser that it was appropriate and meaningful to the analysis and value opinion. kf the income approach was not included, it was the appraiser's opinion that the data was insufficient to provide a useful and meaningful conclusion, EXTENT OF DATA RESEARCH - SALESILISTINGS: Sales and listings of the subject pro~-erty and comparabies have keen researched, verified, analyzed, and reported. Sales data (including listed, closed, pending and expired listings) of properties that are geographically, physically, functionally and economically similar to the subject property and that are sufficiently recent to reflect current buyer and seller actions were researched and considered. If necessary and applicable, the appraiser also researched data on comparabeE: land and improved sales, income and expense information and construction costs; confirmed comparable sales information (as noted under "EXTENT OF INFORMATION VERIFICATION;"(see next section)) and analyzed the information in applying the approach(esj used. Depending upon the availability and reliability of various data sources, the appraisers} used any combination of reasonably available information from city/county records, real estate agents, owner's comments, buyer's description, assessor's records, multiple listing service (MLS) data, brochures, web site listings and visual observation to identify the relevant characteristics of the subject propf:rty. Comparables were selected based on physical, functional, economic and location characteristics with the :sales cited in the report considered to be most relevant to the analysis of subject property. These sales were adjusted to the subject to reflect tha market's reaction to differences (if any}. EXTENT OF INFORMATION VERIFICATION: Representative samples of disinterested sources for information and dater verification include but are not limited to CountylCity/Township online records -- Recorder of Deeds, Treasurer, Zoning, GIS, Online Assessor Property Databases, and the Appraiser's electronic and paper files gathered in the ordinary course of business. Information includes sales history, property characteristics. personal observation of condition, location, physical attributes, real estate transaction declaration documents, sale date, and personal property included in a sales transaction. In addition, the subject's market area was examined to determine the demand far and marketability of the property within the subject's classification. When and where possible, the applicable information was verified with sources deemed to be reliable and from a disinterested party or corroborated with a 3rd party source. In some cases, the motivations of the parties and other factors (terms, arms-length transactions, etc.) may not have been available and the data was used at "face value as factually accurate." The appraiser was not supplied with a survey of the subject site and did not check the land records for recorded easements. Only readily apparent and observable easements and encroachments have been reported. Unless otherwise stated within the report, no effort has been made to ascertain whether the subject is located within the appropriai:e setbacks, as dictated by ;joning, building or other regulations. ADVERSE NEIGHBORHOOD FACTORS: While some in the market may consider factors such as drug labs, registered sex offenders, criminal activity, interim rehabilitation facilities, halfway houses or similar uses as "adverse," unless cited within the report, the appraiser has made no attempt to investigate or discover such activities as part of this assignment, unless such factors were readily apparent and obviously impacting the subject property as evidenced by market data. If the intended user has concerns in these areas, it is highly recommended that they secure this information from a reliable source. Form TADD LT - "WinTOTAL" appraisal software by a la mode, inc. --1-X300-ALAMODE ~~Q,1 j.012932 Paae #13 of 29 Sunulemental Addendum ~;~~n~~ AAAA/1f1~1 /1 ' 1 1 V 1 G~7 JG Client Estate of Mar aret C. Friend _ Pro ert Address 3352 Walnut St ~ ~_-T - ---~-~~--~~~_- Ci Camp Hill County Cumberland ___ State PA 7_ip Code~~ 17011-2742 A raiser Robert Ensmin er ____.. ~ ~-` UIJI.LVJUKt / U15 I KItSU I WN: Kegaraiess of wno paid for this assignment, the intended user is only the client stated within the report. The appraisal and report may be inappropriate for use by parties other than the intended user and could place them at risk. ()E~spite the means of possession of the report, this appraisal should not be used or relied on by anyone other than the stated intended usE~rs and for the stated /intended purpose. The Intended User of this appraisal report is the Client. The Intended Use is to evaluate the property that is the subject of this appraisal for personal reasons, subject to the stated Scope of Work, purpose ~of the appraisal, reporting requirernents of this appraisal report form.. and the Definition of Market Value. The nature of the assignment may infer Additional Users of this report. Examples would be where this appraisal is to be used for (a.) legal purposes whereby the client's attorney and authorized court pers,onne! become users of this report an behalf of the client; and (b.) estate purposes whereby the client's attorney and authorized taxing acthorities become users of this report. This report is copyrighted by Robert A. Ensminger, ©2010 and may be registered in the U.S. Copyright Office. Any reproduction, electronic or otherwise, of analyses, drawings, contents, representations or opinions of value made in this report for purposes other than those stated in this report, is not permitted. THE VALUE OPINION: The value opinion stated in the report is based on my analysis as of the effective date shown in ttre report. The value opinion considers the productivity, economic and physical conditions of the property only as of the effective date of this a~~praisai. As market conditions change. this value opinion may not be valid in another time period. Personal property such as furnishings, equipment or other items that may be included with a sale or transfer of the property were excluded from the value unless such items are neces~~ary for the operations of the property (garage door remotes, pool filters, etc) and would normally be a part of the mechanical or operational equipment that is considered realty. Farm TADD LT - "WinTOTAL" appraisal software by a la mode, inc. - 1-80D-ALAMODE Main File No• 11012932 Paae #14 of 29 Subject Photo Page Client Estate of Mar aret C. Friend -__ _ ~~-__~ Pro e Atltlress 3352 Walnut St __ ^~ City Cam Hill County Cumberland __ State PA Zip Code_17O11-2742 A raiser Robert Ensmin er Subject Front 3352 Walnut St Sales Price N/A Gross Living Area 2,292 Total Rooms 9 Total Bedrooms 3 Total Bathrooms 2.5 Location Suburba~NAvg. View Average Site 0.32 Acres Quality Br8~Al/Average Age 55 Subject Rear Subject Street Form LPICPIX.DSS LTR - "WinTOTAL." appraisal software by a la mode, inc. -1-800-AIAMODE Subject Photo Page Client Estate of Mar aret C. Friend T -M_____+__ _p Pro ert Address 3352 Walnut St ~_ i ~__~__ Cit Cam Hill County Cumberland ~___ State PA Zip Cadf; 17011-2742 A raiser Robert Ensmin er _ Subject Front 3352 Walnut St Sales Price N/A Gross Living Area 2,292 Total Rooms 9 Total Bedrooms 3 Total Bathrooms 2.5 Location SuburbaNAvg. View AveragE; Site 0.32 Acres Quality Br&AI/A,verage Age 55 Subject: Rear Subject Street f=orm LPICPIX.DSS LTR - "WinTOTAL" appraisal software by a la mode, irn~. --1-800-ALAMODE Main File No~012932 Page #16 of 29 Photograph Addendum Client Estate of Mar aret C. Friend _ ___-__~_-~__ _ Pro e Atldress 3352 Walnut St ____ ^_ _-__ City Camp Hill County Cumberland ___~ State PA Zip Codf; 17011-2742 A raiser Robert Ensmin er _ ~., Left side porch t; »......, Courtyard Porch & driveway Form PIC6 LT - "WinTOTAL" appraisal software by a la mode, inc. --1-800-ALAMOOE Left side of house Right side of house Right side of house (from rear) I rz~.lg~~.,~ 012932 Paae #17 of 29 Photograph Addendum Client Estate of Margaret C. Friend -- ~____^ Pro e Address 3352 Walnut St __ ____'_' _ Ci Camp Hill County Cumberland ~__ State PA Zip Cod_e__17O11-2742 A raiser Robert Ensmin er .- Living Room Dining Room Living Room Dining Room Kitchen Kitchen Form PIC6 LT - "WinTOTAL" appraisal software by a la mode, inc. --1-800-ALAMODE Photograph Addendum Client Estate of Margaret C. Friend __~_ _~_ __~ i Pro ert Address 3352 Walnut St _ i ~_~_ Cit Cam Hill Gounty Cumberland __ State PA Zi~_ocie_17011-2742 A raiser Robert Ensmin er y Family Room Bedroom Family Room Bedroom Bedroom Bedroom Farm PIG6 LT - "WinTOTAL" appraisal software by a la mode, inc. --1-E00-ALAMODE ~~ ~~~~- 1 ~'"~ ~ ,~- ' Fi I~ 11012932 Paae #19 of 29 Photograph Addendum Ciient Estate of Mar aret C. Friend __ _ __~__________ Pro ert Address 3352 Walnut St ___ ___- City Camp Hill County Cumberland !_ State PA Zip.Code_17011-2742 A raiser Robert Ensmin er - -___~ ~ ~. - ,,~ Studio Interior wall Studio Interior wall Office Form PIC6 LT - "WinTOTAL" appraisal software by a is mode, inc. -- 1 ~~8~0-ALAMODE Photograph Addendum Client Estate of Mar aret C. Friend _ ~_ ~__~__~ _ Pro ert Address 3352 Walnut St ~__ _ ` _ Cit Camp Hill County Cumberland __ State PA ZipCadf: 17011-2742 A raiser Robert Ensmin er Basement ~. 1"';A.. ~~ `t 1~ ., 1 ,.r Basement Basement ~~ ~, .. i , ~~ ~ D~ { ~ 'i `~ ~~~ ~ ~, Basement Basement Form PIC6 LT - "WinTOTAL" appraisal software by a la mode, inc. -- 1 ~-800-ALA,MODE Low voltage switching controls ' Fi N .11012932 Page #21 of 29 Photograph Addendum Client Estate of Mar aret C. Friend __ ~._ ~ _ Pro ert Address 3352 Walnut St _ ~ _~" Cit Cam Hill Coun Cumberland __ _ State PA Zip Codf~_17011-2742 A raiser Robert Ensmin er Bath Laundry ,• ~; i ; '' , '' 5 ~~ ~.; Powder Room Garage 'I Kitchen Kitchen Form PIC6 LT - "WinTOTAL" appraisal software by a la made, inc. -- f -8QQ-ALAMODE .11012932 Paae #22 of 29 Comparable Photo Page Client Estate of Margaret C. Friend __ _~_ _~__~_~_ Pro erty Atltlress 3352 Walnut St __ _ ___ Cit Camp Hill County Cumberland ___ State PA Zip CotlE 17011-2742 A raiser Robert Ensminger ~~ - Comparable 1 3011 Yale Ave Prox. to Subject 0.47 miles SE Sales Price 179,90() Gross Living Area 1,520 Total Rooms 8 Total Bedrooms 3 Total Bathrooms 2 Location Suburban/Avg. View AveragE; Site 0.25 Acres Quality Br&AI/Avverage Age 48 MLS Photo ~~ ^ ; 1 ?F ~,,,, ~~ ~~'~" ~ i Comparable 2 221 N. 36th St Prox. to Subject 0.40 miles NW Sales Price 175,90() Gross Living Area 1,713 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 1.5 Location Suburban/Avg. View AveragE: Site 0.19 Acres Quality Stn8~Al/,Average Age 47 MLS Pf ioto Comparable 3 503 Colony Road Prox. to Subject 0.56 milles NW Sales Price 187,00() Gross Living Area 1,479 Total Rooms 6 Total Bedrooms 3 Total Bathrooms 2 Location Suburban/Avg. View AveragE; Site 0.21 Acres Quality Brick/Average Age 46 MLS Photo Form LPICPIX.DS% LTR - "WinTOTAL" appraisal software by a la mode, inc. -- 1-800-ALAMODE MaiMai NQ~1012932 Paae #23 of 29~ 4 ^t +; ~ y v s Y~ ' Comparable 4 4722 Delbrook Rd Prox. to Subject 1.64 miles SW Sales Price 165,50~D Gross Living Area 1,513 Total Rooms 7 Total Bedrooms 4 Total Bathrooms 1.5 Location Suburban/,Avg. View Average Site 0.20 Acres Quality Br8~Al/A,verage Age 48 MLS Photo Comparable 5 Prox. to Subject Sales Price Gross Living Area Total Rooms Total Bedrooms Total Bathrooms Location View Site Quality Age Comparable 6 Prox. to Subject Sales Price Gross Living Area Total Rooms Total Bedrooms Total Bathrooms Location View Site 4uality Age Form LPICPfX.DS°io LTR - °WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Comparable Photo Page Location Map Mai~12~..11012932 Paae #24 of 2q1 Clier>t Estate of Mar aret C. Friend ~ --°---- Propert Address 3352 Walnut St ----- ---.,____- Ci Cam Hill County Cumberland ~ ~ State PA Zi ; Coce 17011-2742 A raiser Robert Ensminaer -- - ~------ ~c a la mode, mc. ~ ,~ ,. ,• - , , •*;, T~e ~; .r I aN,~, ^ w, y t`n :i ,~a.,.a :+ ;i stt. ~~ r~ ~ - ...~ gci ^~,S S S l V d f. 1,~.' ~ '~ f 4 y F: J .4 A - 4 a.. .~~~R,.n tt.; ai. W. p I. ~,. ; 1 ::~ • ~~,: a,•4- -:. •a,y Camp Mill ~~,.:: _ z Z y 8 _ ~T, L t.~a~'F'r b'y~ 1 ~ S t~ _ a.1', ~ _ 1S `;tn,t, N~ a wt'• ..y J~ ~. Y iP <'4n3r r ,.P ~~. .zu •T t,aSa^ •a~]•• SI } ~ x 2 i x- ~ s ~' .~ z i x ~. - ~, z ~ ". Oni K.ltl I r. 1+ ,1'' iF' - ~~ - 15 itlr~~,~ ;,1 - t • ~S. .:V:: t:.' e. %,•~..'~~"'~~ 15 h5a.kv!S'. .. Camp < ~ - lt: ~,!P" 1r = M.Sr.V• jl ,.•-.~ 1h'h,lc~,.: 411ey ;f, , . .. Marra, S %.n~vn,n s _ ~ar`.cn•e~kn ~. ~ ~(. ~. ~5 4~ •,~ m ^9 6~1 ~... ., - Vr ~ . 4 ~r9~ExP :..Set °~ :~~, mpden TYVP ~ a •-•"~ Se1 ,, r.. a i ` , sn set .. _ 11 ^. H~, sl. a .n , ~ et•.¢° „~;, arriSbWg Expy se _ °.8 .:A R., `?- w ....c......w u•: ' h - c YYhI ~ 0. 'b N N 1 E. r , ~~e v ^Po ~ ,',. J_, n_ x - - .,s liA P -Y, - tl~L•. +~: ~. . }' ";a '7 o-M•y Shircmanatawn ,i r Mowed ~.y,~, •` _ ° `,,l L ~ h-, n ,.J~ n '~ % 2.Y . . I..... •l •`9( k~IflQ ,, ,; 'JO ~•ds Form MAP LT.L(~C - "WinTOTAL" appraisal software by a is mode, inc. -1-8i~0-ALAMODE. l+~ain File N~~11012932 Paae #25 of 29 Aerial Map msnn RO F . ~~ ` F `• I , Form MAP LT.LOC - °WinTOTAL" appraisal software by a to mode, inc. - 1-800-ALAfV10DE 'I NIA 111012932 Pane #26 of 29 t;uertt Estate of Marga Property Atldress 3352 Walnut St City Camp Hill Appraiser Robert Ensminc Friend Flood Map State PA Zip Cede 17011-2742 C rs Prepared for: InterFlood Robert EnsmingerA.ppraisers r: ' `• "'-`'`. 3352 4^4talnut St voww.uiterflood.com • i-800-252-6633 Camp Hill PA 17011-272 ~' '7E ,., ,, D~' ~x L' .,'yht5'E'E": 2.. p3tgrt5?.~~• ~ a r,. F ~~: s.c v r c- 3 ~.t _• C,3ifc't5 ta.~~ ^y Fem.. I~z` mss. ~*'`6::.'5...'jE ~. Form MAP LT FLOOD - "WinTOTAL" appraisal software by a is mode, inc. -- 1-800-ALAMODE cs Building Sketch Main File.1~LSL 11012932 Paae #27 of ?9 Form SKT LT.BIdSki - "WinTOTAL" appraisal software by a la mode, inc. - 1-80Q-ALAMODE Deed -Page 1 Main Films NO 11~12Q~~ P3q~# f ~I .~~`~• A-~ts~aNCttr . ~~~ 3~~9~ ,,;tt NO. laat.~~~~h ::tLV~~ t~~s YIf8I1-T/,eeri~r { I ~~Jig .~lt~!'ri~P, ~I~tDr t~,t~r ~~~ ~ d --APR1L-- .. rir rnr ./ ... [.rI l?.r i rfwwf xr. fr../nJ ../ Sisty-nine f1088). 1 ie~t WtLLtAM 3. YecAUGHEY .ttd KATHLEEN M. McCAUGHEY, His Wife, of the Borough of Camp Nili, County of Cumberlatd, and Commonwealth of Yetuuylwnia, GRANTORS, poetise u! the Ifrst part, AND LINDSAY C. FRIEND and MARGARET C. £R1END, Nu Wlfe, DI LewialOWp, Pennaylwnia, GRANTEES, panfe• .f fir earl ,ee, >f•4l1~~ Ti.r' fir utf /rrtee./ W jM Inf, /- V 6 rrwiRrvew d fir M y Twsnty Thottsand Fire Hundred ahd NoS100 ..................... . ........ ...................... .......................1=20,5110.00) won. ~ ...~ N rf. u.wd sear «,u.r.r., .rs ..f r.arr l++f h far W r..deaq rev ra..f Iwt a ri. W ,setae.) ea /nr Ire. M ~ M/rr rb wk.l rI 61pvry 4 rarw Ine+n. W rrdlr rirrn/ Y MoS7 ~. have ta.ed, Mtr.rJ, rJI. ~,.~/. w/Mef. ntu.r/......}rt .r ...jrit ..I h ee.r, p..r. s. ta.r. I..ei....p. JfM. lam/. rAr+v..wr+7. rI nfrs .si. tl. r.f prfifa e/ tM rmwf Irrr - their arir ../ wMa.,, ~t[ T~IAT CERTAIN place or parcel of land, situate In the Borough of Camp HtA, CoaMy at Cumberland, and State of Pemsylwnia, more partlcuLrty bounded and ~. deacnbed, a follows, to wit: BEGINNQG at ^ stake at the mrtAweeterly corner of the intersection of Walnut Street and a twelve (121 toot wMe alley; thence along tAe northerly aide oI Walnut Street westwardly eighty-five and ahteen one-hundredths (BS.lB)feet to a stake; thence rtortA twelve (12) degrees twenty-eight 128) minutes west one hundred forry- eight and eighty-one one-hundredths 1148.81) /set to a stake at the divWing tine be- twenn Lote No. 30 and 46 on the hereinafter mentioned Plan of Lots; thence along the dividing line between Lots No. 30 and 48 and continuing along the dividing line between I,ou No, 31 and 46 on the hereinafter mentloned PLn of Lots north fitty- aeven 157) degrees thirty-two (321 minutes east ninety arwf sixty-four one-hundredths (90.64) feet W a stake at 4te westerly side of the aforesaid twelve 1l2) /not wide alley; IAence along the westerly side of the aafd alley south twelve 1121 degrees twenty-eight (281 minutes east one hundred eighty-nine and forty-nine one-hued redtha Q89. 49) feel to a stake, tAe phce of BEGINNING. i HAVING THEREON ERECTED none-story dwelling known and numbered as 3752 Walrwt Street, Camp hill, Pennsylwnia. ^:I ~23na 36 i Form SCNLGH - "WinTOTAL" appraisal software by a la mode. inc. - 1-800-ALAMOCf Deed -Page 2 Main File No.11012Q~~1 P:29 of 29 li F:ING the came premises which Hollywood Ueveiopment Co., inc., by its Ueed dated Uetoher Z6, I955, and recorded in Me Otflee o/ Ne Recorder of Deeds in and for ('umherlanc! County, Pennsylvania, is Dred Book "U", Volume 16, Page J29, gramevt ctrl conveyed umo the Grantors herein. 1~NDt:R AND 511 (iJ I:CT nevertheless to a mortgage given by the Grantors herein to First F'e.lcral Savings k Loan AsaociaUon, dated September 2?, l9 and re- cordM in the Otfice of the Recorder of Deeds in and for Cumberla7,~Coua , Pennsylvania, inMoMgage Book 45g, Page 91a, having an vlgald balance M :~.1. 3ot" ~" which unpaid balance is assumed b7 the Grantees, to be paid oft ,n accordance with the terms of the said mortgage, n..M~•..1 V-•L•Ya'1^>/_v/nrr.Gt.. ,~'T~Q ~~~,D ~r1AnD. ~.F -a. Sekea! DGd. CAe11i1, Ca Li R.d 6+.b T,wM. 1~ qty aW bw fiw,M 4~ C...Y. C• a+M. td M C ~ r,y. G n , f.. . ~ ' J' `F F + // 1 /off- ieo- 5._ ... .. .. t~Byether ..tA r1 •r ..yd.., tA• w....a,. 4..r.r....n r Np,nrw„ t. N...., M..rry .,. to •yetr gM~t...I /M 7tw.rr ee/ w+.nD... •t~r net r7eeitln,. t7en, ieo•. eaf ~b^e!: llwi glee J tA. nt.t•, ,+rL, Wlr, Mnwf, M!^h, rfefr, ee/ Iteee/ eAeAen••, I+M r ~„ ../ ~ ~~ .d1 Mties of tAr f..t j.rt, el. 6. to r rt ./ r1 ,•il Mnrr• rf wwr jet tea ~ltnr inD 1a ~inli~ tr err pr.w,, .wi .R ..r rer.l. N• .r+a.has,r,, e,1. ~ ~1wt Sea ~ ie ~ Ma. their bl. w.t sire,. q e./ /w 7L wdy pa}r ~ ..I l M H. +rl ./ ta. vr•w1 Mt. their w Mrs, •+I wrrw /nrw., ARD rN[ SAID wrtiea of the first pa rl, for Nemaelves, their A.i,, •a,ret•n •et e/wi~I,~/w,, /e 17 IM,r I,nn,h, rM.M+~. P.+f •e/ qm N I+1 Nk /M V/ -.., ice eJ N- Teee.1 )ert, their A.i, ..I mtrw, tM rA• ,ril pa roes of the first part, for themselves, thMr Are a .r r,r.l.. w Vww....a e./ l..w. An.,.•1... 1nnJ•I r1 r,rttl .. e...ee.t1, r1 ..I.e4J w a• M. er/1 N/~iYe.em,, .etc Rfr rtI p•t ies A tIv en..J I~+, their IAr ..I rrre7, ~1 R4 ,il IM ies y w /ne reH .d (heir Mrs ~/ er.wwt .R ..I r,•ry .t1.. /•rer • I•.wn sine,arer., f•r/i} per w r .h+. t4 wt .+ ro je.e N+wel. .4R •e1 w!, ti IA•r -mrM,, TZAR RANT AND fOREb'FR DIlFfND ~Ii ~IZItIaA ~q~rrnf tA+ er M•t ies el IM f.r r..r . M•e Ar,•r•a, .~ their Arts r1 ,rI a N.'I.~.~..I ,7ewt~'l-i(n/~t Aw...urr... ..~ ~5-~~~~ a . - ey... ! (SF.1i1 SiRntd, SRa1ed and Delivered _.... _... _..._ (fEAti :n the Pleaeaee of ...._.. .. _._ ...__... ...... (fr.At/ //~~ ~~ n/~ __ _ .. _. _ (sRAt/ ............. _.___....__._ .................._.. _ .._.. /sut~ _ ._... --_._ _ _ _._-__ .. _._ _..__ . _.... __ txucl _.__..-...._ _. _._.-- .--..__..... _ __. gsAt) Boat~23nwi 37 1 1 J i i~~ i ~~ form SCNLGH - °WinTOTAI_" appraisal software by a la mode. inc. - 1-800-ALAMDDE REV-1503 EX+ (6-98) scN~ou« s COMMONWEALTH OF PENNSYLVANIA INH R STOCKS & BONDS E ITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret C. Friend FILE NUMBER 2011-00091 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION DHTE VAOF 1~ MetLife Inc. Common Stock, Par $1, Market Value 1/11/2011 $45.86 - 31 Shares DEA 1,421.66 2 Wells Fargo Advisors (see attached) -American High Income, Class A 505 208 shares , . 5,734.11 3 Wells Fargo Advisors (see attached) -Bond Fund of America, Class A, 455.721 shares 5,550.68 4 Wells Fargo Advisors (see attached) -Income Fund of America Class A 411 971 shares , , . 6,834.60 5 Wells Fargo Advisors (see attached) - Invesco Van Kampen Gov't Sec Fund, Class A 798 shares , 7,644.84 6 Wells Fargo Advisors (see attached) - MFS Gov't Sec Fund, Class A, 406.043 shares 4,117.28 7 Wells Fargo Advisors (see attached) -Prudential Gov't Income Fund Class A 542 935 shares , , . 5,201.32 8 Wells Fargo Advisors (see attached) -Bank Baroda CD and accrued interest 3,013.41 9 Wells Fargo Advisors (see attached) -Bank Deposit Sweep Money Market Fund 5746 shares , 5,746.44 TOTAL (Also enter on line 2, Recapitulation} I S 45,264.34 (If more space is needed, insert additional sheets of the same size) ~ ! ~'ti Wells Fargo Advisors, LLC Three Lemoyne Drive Lemoyne, PA 17043 January 20, 2011 Mr. Mark R. Friend 506 Ohio Avenue Lemoyne PA 17043-1542 Tel 717-761-7344 Fax 717-975-8426 800-468-8685 `:W~. __ _ r. •yrF~j14 ;. ~I~. RE: Estate of Margaret C. Friend Account No. 3490-6990 Margaret C. Friend (Deceased) IRA Account No. 3490-6944 SS# 214-20-8809 Date of Death: Tuesday, January 11, 2011 Dear Mr. Friend: On behalf of Wells Fargo Advisors I would like to extend to you and your fannily our deepest sympathies for your loss. I had the privilege of knowing your mother since August of 1983. Enclosed on the accompanying pages you will find the date of death values four the above accounts that your mother maintained at Wells Fargo Advisors. If you have any questions regarding this material or any other matter, please dc- not hesitate to contact me. Sincerely, Bruce D. Mulvey Associate Vice President -Investments BDM: le Enclosure Member FINRA/SIFC N ~ ~ Page 2 Estate of Margaret C. Friend Account No. 3490-6944 SS# 214-20-8809 Date of Death: Tuesday, January 11, 2011 Amout Security Price Value Mut l F ua unds SOS.208 American High Income Trust - Class A 11.35 5,734.11 4SS.721 Bond Fund of America - Class A 12.18 S,SSO.fi8 411.971 Income Fund of America - Class A 16.59 6,834.E>U 798.000 Invesco Van Kampen Gov't Sec Fund - A 9 58 . 7,644.84 406.043 MFS Gov't Securities Fund - Class A 10.14 4,117.28 542.935 Prudential Gov't Income Fund - Class A 9.58 5,201.32 Certificate of Deposit 3,000 Bank Baroda (NY) 0.650% due OS/OS/2011 100.000 3,000.0+3 Accrued Interest: 13.41 FDIC Insured Bank Deposit Sweep /Money Market Fund 5,746 Bank Deposit Sweep 1..00 S, 746.44 Total: X43,842.68 "This information has been prepared solely for informational purposes onl ar.~d does not supersede the proper use of your Wells Fargo Advisors client statement which is considered the only official and accurate record of your account activi If there are any discrepancies between this and your client statement, please call ~ our local branch manager. Any market prices are only indications of market values an are subject to change, and may not reflect the value at which the investment could d be sold." REV-lso8 EX+ (ii-io) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~LE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY ESTATE OF: Margaret C. Friend FILE NUMBER: 2011-00091 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of curvivn~chin ..,..~« ~e a:.._:___~ __ ~_~_,__._ _ -~ ~ ~ ~~~ ~ ~Na..~ ~~ ~ ~~~.~u, uac auuiaonai sneers or paper of the same size. ROBERT ENSMINGER APPRAISERS 3557 Elmerton'`,venue Harrisbur;~. PA 171(19-1 1.~~ 717-65?-~1 i I `v'oice 7 17-370-577 l=ax 717-s~~-350 ~~eil threecomps(~ucomcast net car o ert nsmm~ers.net www.Ensmin~ers net RL'AL ESTATE c~nd PERSONAL PRC,~PERT.~' March 15,2011 Mark Friend 506 Ohio Ave. Lemoyne, PA 17043 RE: Estate of Margaret Friend ~ Dear Mr. Friend: In accordance with your request, I have appraised the personal) property of Margaret Friend. The property is located at 3352 Walnut St. I have made .a physical inspection of the items listed in the attached report on January 2~~, 2011. The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its estimated value as of January 11, 2011. The intended users of this report are the executor(s) or the administrator(s) of the estate, estate attorneys and the PA Department of Revenue. ThE~re are no other intended users. The intended use of this report is for estate purposes. Estimated value is defined as the appraiser's professional opinion of the estimated gross amount, expressed in terms of cash, which the listed assE;t:> would typically realize if exposed for public sale at a properly advertised and professionally managed orderly liquidation at a listed or negotiated price usually within a short period of time of the effective date of this report. Further considE:ration is given to the ability of the assets to draw sufficient prospective buyers to irr;~ure competitive offers are considered. All items are valued on a per item basis, in `'`as is" condition, with purchasers responsible for removal of assets at their own riisN;s and expenses. Any deletions or additions to the total package could change thE~ ~-sychological and/or monetary appeal necessary to gain the price indicated. Taking into account all of the factors set forth in the pages that follow, it is the opinion of the undersigned that the estimated value of the listed pE;rsonal property is Nine Thousand Nine Hundred Dollars ($9,900.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, N• Hobert A. Ensminger, GPPA ____~___.__________ ITEM __._ ____ VALUE ---__________ ____ C. u r io c`~~ ~ to i ~_ et --- ~ __~ - _ - 1.5 0 . C> ® _ _ ~ Cor~ter=t.~_a'f curio cabinet __~~~ .y;y 50,C:~0 Softy ta~_ it_:~_ - - ~ 1~O.C~Q --- - - V~Jin~!~~~~~~- ~~. ottoman _--~____ _~ __ ~ __ _ _ _-_____150.C~~~_ _ _ ___ _ ____..__ _.__~_.__.__. ....._-_._._ Table lal~r? ___ Y __ ~ _ __.__~-_~.__.__. 35.~.,~ ~=~ir-e lace: ~~~~{~iipmewnt _____ .-___._ _ ~ 7g.C)~. (disc:. ~~~~, rr'i,=~r'otfe ~ -_ -____. 30.g~1 Coffee ~, ft7_l ~" -- -- -- nn~ .., _ ~, ._ - -- - C"ue¢'l~ .~~_~~__:~ dir~ir~g tabiF~l ~. 5 chairs ---_____ ~ -- ~-l :~'S.~7~~ e r 1~'' l rl '~ ' c ~ E' & r~ O r1 t ~' n t ' _ ----____------ _ ~____ Rc~,~~ r:r_r~ :~ebryinr~c~h c,~ -Service for 6 °~ .~.°~r~r S>ilv~.r ~~_~~ `<~tv~~are serving pieces --___~-______ ~ _ --~~~ a:; k rr< <~~ ~.-., ~ .;t-{~~rling flatware - servi{~e f~>r ~~ -;`~>~!,~~:~~. va,'taE~ - - __ _ _ a Mips c 'r' ~_. l _____--_-- _ -- --------- ~ ___ s~ (J .? -; I'tur4, F1 LtJid ~..i i,.J ~' ,'k~3tf'°_"~ C~~uCi fled ~a ar? `~ ~~).~)~! O,nJi~f~t_' t,~i? rYi~ <7kz~...Vlce for ~ ___ ~ _ r~ _ ''pll~y~yp I ~~~ ~ ."`.i v~d C; r" ' ~ __Y r (~ _' ~ -- ~. ~ ~.,~ ~.! 1<~de ~_.yr ~~ L racelet necklace rin - ~~ Si)... -r.:.` J ~ - ~ a ,,.~ . e~~r cis ,: ~ C:klac:e on sterling silver chain -~ ~; ~ ; . O ~~~i E ~ ~ ~, ~ l~~eckfacE~ - 14K - ~i: e ~~ - - ---- - _-_._ `tl~ ~~ '.l`.<I : % d -~~.~~ar--shay ed diamond endant _ Olc~'1~ ,f ,~,~ ~~ F~arrinC]s `~ _ ` 1'~~:~. .~ "`~l ~~~~~ ~ ~~~~~; ~~~ ~rElr & ~rratches ~ jeweir chest ____ , ~~ .~-.f~;~, ~-i~~,vvEir ~ ~ I # _~grar~dfather ciock__~ - --- -- -~~(.lC~ t:aC~~_ _~ a w e. s ~=-------- - _ _._-. _-._.____.-_____ _ _ ~7 ~..f . t..i l_.I _ Y} 1....1. ___._ -__ ~_-_.._.__.-_ ~._. _ t: - ("^"~~ _., _ -.__-__.~.__~.____ r .7 i ~ ~-} _. G ~ t '1 ~ _• .__________------------__-- ITEM --____._...___ VALUE _~_.___ Plant ;t<~r~s`„______--`__ .___________ _~,__ ~..__ ~_~`~_ E3 0 o k s _ _ ___ _ F~ __ ________.-- ~ ~ . ~: ~ _ A r__:__t ~ ~~~ I i`___ & rn is c. in 49 t u d io _-__ -- .____~__ a; _ __________~ ~ , C~ 0 Flie abir_,E ~. - ----- . 1 .GG ---__---- S h E.~ I v ~' ~_x --- -------- _ _._ _____ D e ~-~ ltr .~ Y-_ -__ _._.___-__ _ ~/ - -___._ 5 . C~ t~ M i s =:~ ~.~ r~ t ~; ~ ,, t ~ c~ f o ff ice --- -- _ ~ ._ _ _______.- 1 ~ . 0' ~ - ______,-- -- _ _ -~- ~~ ~ . ~~ C _____-_ ---__ _ ~~P_C'd:C'~C?i~;k ':r;•CUt~rTl -- _ ~„- ~.~f!LLt ~ ~ E'%; t C~3 ~ C; '""_.-..1 z3 ri' 1~) C) ~ E~ C" -_ - ~ - ~ ~ . ~ ;~s _ --- -- ~ V i t?%~dic} _F '~("_;-,,c=3Ctllr?° ct ~ 7~~ f~,~k~ L'',:il ~ ~r'rt'~~---`=`-C ~~ HP 'after - ~ r>i~.!',~~'~ CPC"iCdf~r <?~: t ;~1~ !'?"iaCf'1:r1~ ~`~. Ca~IC1C't ~ %~~).4'~, __ ~'~ i~~~i Ali" c:... ~ ~ ~ -__ --_- -_--_- _.__ _-_ t- -- _ -- -____ - ' (7 a ~~.~ d ti'6<~~_~,.,~,:ubiF~oster_ bed c'a ¢ l'_ ~.' tiS t 'l',) ) - --- .p ~ _ - ~ ~ ~ ~ - >. _~_ _i' f~ t:)~.:? ~ ~t . q..a ~_1 rte;. ~ ~.. ~ ~r ,.~ ,.z ~~ie~,r-k ~~~_r ,, ~naf~hoCan~~ highboy chest: of dr-av~r~ers ~~ _~tt:~(~.~)C~? _ !-'tits F~~:::o ak~~warE~ ~ -- - - t*. -- ~ ~_ ., r , d_1 I.., ----- ~,k~,is~~tir~~;°: ~shc~s utens~Es ~ - ~ - -- v . k'..~3 (til ~~ry @ E -- - _ Y 4, d"~ ~~! e ~ b d'"1 E't - -_ --- ----- - - w ~ _~~ -_..~ ___ .__.-.._-.-._.-.-__.-_ --_- __.~---_- 55 i~~ f r y y ~; E ~' _-.-.__._.._~_ rr , r M - -. ________-- __ __ -_.___.-.._ _-~_._..- -__.._.~._._. ~ C 1 r Yr~ i 4.7~, I i ~ [ 9- ~ ~ r -~f~ ~ 4._ C:~ tJ (e -.______-_ _--_._.__. _____ 4~.-.~ - ~ r~ 0 1,.~ i, ~ t ~.__._ 6V' _ ~ ~.4.,i(j. ---_______-________._____-___ ITEM _-- -- VALUE _______.______.___ ~~orner .4rt,.; & coffee tables _.~._ _ ¢_ _ ___.___-____~0.{;~--- _a r~~p ~ __ ~ ---.." `~ ~____ 1 C . C:~ C -__._______.__._.__...._,__. Lo v e s C: ci i. _ __~ _- ~ _.____._____~..s~ ~ . 0...l f I _... ~ `~i ~_? ~.11~ir _~__~ _ - -- $ -- _____________ '~,I ~ n ~ h ~~ , ~ `~ o t t o rr7a n ~ _ _-__.__ l ~ ~ ~ t~ ld C a1 f rl <3 -_ 31;J I n f~'t y ~~ - _...______ ¢~ ~~ ~ ~ ~) t.f __.___ _~ k. e n CTS C;9 ""E' Sf :~:J C' U l.1 r~' _ rym- Y~ __ i.J ,_7 . ll i.J us bo'~__~~ c~rair _ ~ l.f~.~9i F~. ~ ------ - - ~ -- ---- -a. ~ (~~? . U r. -_ _.._ ~1 i s c:. i r~, f a rr~r i'y rcJ o rn -" ~ __ _._ ~. ~~ . ~3 t i ----- f~ i s t i r~ ~~ ~~ ~ ~- . . -- _ ~ ---- -- ]. ~~ . t~ .~ disc,., in_FFa:~~ ~Eoset --------- -- ~__ --- {~).~!::? C ~ a ;:~~ ~y~,~~~r~ r~~lachine ~ dryer ~ `~t;a.~~C;?- LL, _ ( /-~ ~ __ ~ _r ... ~.; E~ I a c: r< F?~; E_ r c (° ; ('7 r ~l 10 ~/v r-~ r ---- --- - ~ ~ ~ `~ ~ . 1~3~.3 t~~:~t, _'4;::s ?i.,rbo ~~ door sedan, 599:2 r}~ile~ ,~ ~ ~ ~ --`. ~ ,~; a 4.~~~_:3 _ I " 1 t.~ t ~, f r ~ p f C I__r1 ~ ~ N 4. - _______._.-. _ ~ _~__.d ~ I . p. A { ~.~ - -' `A ~ 6 ~ f~~ -_ _-._.__.___.-_ 9 `~ E !~7 l.: C 1 ~ i ' c 4.F~C~ i.? E~ ~' ~. ---- --- { 1 1 __ T~r 3 ~.~ d IE -__'____-____ ~ - _ '( ~~ E~ _ let; - .y _ _ ~.' _ ~~!~. I,,,~~<~~,_!, _~~ai ~~~am~~s, drift pins ~~- ~'(.),t)r_;~ _ ' _ ;5 ~J , t_~ ~ 1 -____ E, ~ir,fl~~r~~°°!~_c__`~t <~~ cor~ter;ts - 4z ° _,{!.~:)€;:~ N31~c. c:,~,~ ~Y~~r bend, -above & bekaw _~_.~__ 4_ ------- (;, ,:~(~r ~C~ - ~:~ ft i r_~ ~ ~ ~ : ,_ ~_ c. ~~ a i r_ --- -- ------ _~ ~ -- a - _ .- ' Ex . ~:)%. I y f F ~`~ V,~ ~ a K_ b l~{~ ~ C e ~.~~ > ~ ~k r. 1 ~ _ a~ c;~"woks ~~~al'~,_~er-; grinder -- __ ~~~-- _ ., ~ . r ,C - ~ ~€-~II y~~~«: - -- __ ,~. -r ~ ~ i, (::~ -- ~~f~~~~_ t,,d.l,;y .~g~~~lment -- -___-_ . J ~ ~z ~ ~'~ E ~~ C A f} y / f'y ___ __-__.____ G1' . ~ ~ ~~ l..i ~lJ _ _ .__ ~} la Y1i ^.... I{.. I _. _ _ ~ . s - -_. __ - ~d i .t~ . C y i _____ _.. _, ' _ ~- ~i'' _ ~ ~J CJ V ___ ___ !TOTAL _ $ _ 9,900.00 Scope of Work The following comments ex and the Scope of Work to include any additional research or analysis necessary, based on the complexity of this specific appraisal assignment. The scope of work explanations discussed here and within the body of the report further define, clarify and document what the appraiser did [or did not do] in order to develop the appraisal and report the value opinion, based on the complexity of this appraisal assignment and/or as a result of a supplementary Agreement or Engagement Letter * as accepted by the appraiser, Robert A. Ensminger and his client. * if no written specific and or supplemental Scope of Work was agreed upon with the client (privy to accepting the assignment, by formal engagement letter and included in this report) the Scope of Work outlined here and within the report, is considered to be representative of what typical users of appraisal services would require and in general, what appraisers would provide as reasonable, acceptable and sufficient for the .stated intended user's needs. COMPLETE VISUAL INSPECTION: It should be noted that the Appraiser conducted a visual inspection of only the readily accessible areas of the assets, viewing only those components of the asset which were clearly visible. No tests we m<~de of any mechanical, electrical or electronic systems as such tests are not within the Scope of Work. t~omments on the condition of the asset are based on a casual observation only and which may have been limited by the placement of assets so as to preclude observation of the items blocked by same. Although the report may cite a general rating of the adequacy and or condition (based on obserrvation only) it should be clearly understood that these statements are a general guide for comparison purposes (as part of the valuation process) and are not a detailed report on the physical and or operational conditi~~n of these items. The appraiser is not an expert in these matters and any opinion stated is advisory based only upon observation. While others may choose to rely on the report, they should not rely on it to disclosE~ condition and stated defects. Such knowledge goes beyond the scope of this appraisal and as such, commE~r~ts on observed conditions given in this report should not be taken as a guarantee that a problem does not exis1t. REPAIRS/DETERIORATION: An effort was made to report those repair items that, in the appraiser"s opinion, will affect safety, adequacy, and marketability of the property. The Market Data or Sales Comparison Approach to value compares recent sales of similar a:;sets to the subject asset being appraised. Adjustments may be made to the comparable sale for such items as condition, age, provenance, obsolescence and time of sale to arrive at an indication of the most probablf~ selling price of the asset. The Market Data Approach is based on the premise that the asset is easily substituted in the market place for a similar asset of similar quality and price. The market is an established means of buying and selling assets through established channels including auctions, second hand dealers, public and priv<~te sales. Auctions are the preferred method of marketing when a liquidation value is being sought. Auctions are usually properly advertised and professionally managed and assets can be liquidated in a relatively sl-rc-rt period of time. The orderly liquidation value as reported herein is not consistent with the definition of "insurable value" and should not be relied upon for insurance purposes. The Cost Approach measures value by determining the current cost of an asset and adding f~er appreciation or deducting for depreciation. Several types of depreciation can be associated with an asset ir~c:luding, but not limited to physical deterioration, functional, economic and technological obsolescence. Since ~~epreciation is very subjective and sometimes difficult to prove, use of the cost approach and reliability on the same as a value indicator could be misleading. In most cases the Cost Approach is not deemed necessary t:o the development of a reliable value opinion, therefore the Cost Approach has been excluded and vvas not used in this report. Scope of Work (Concluded) The INCOME APPROACH is typically developed when the value is related to the economic return that an asset can produce. It is usually not applied to individual assets due to the difficult task of identifying individual income streams. The Income Approach is typically used with assets that produce rental incc-me, especially large, movable construction equipment, and commercial transportation vehicles. The appraiser has determined the Income Approach was not appropriate and meaningful to the analysis and value opinion. For this reason, the Income Approach was not employed as a valuation tool. EXTENT OF DATA RESEARCH: Sales and listings of assets comparable to the assets being <~ppraised have been researched, verified, analyzed, and reported. Sates data of assets geographically, physically, functionally and economically similar to the subject assets and that are sufficiently recent to reflect current buyer and seller actions were researched and considered. If necessary and applicable, the appraiser also researched data on comparable income and expense information and replacement costs. Depending upon the availability and reliability of various data sources, the appraiser used arry combination of reasonably available information from owner's comments; buyer's descriptions; manufacturer's, and dealer's web sites; brochures; Internet auction sites such as eBay or Auction Arms; informational web sites such as Kelley Blue Book, NADA, Edmunds, Machinery Trader, Art Facts, Prices for Antiques and the like; posted auction prices of other auctioneers; the appraiser's own experiences selling similar type assets at public auction and the appraiser's personal library. When and where possible, the applicable inforrrration was verified with sources deemed to be reliable and from a disinterested party or corroborated with a 3"' Marty source. In some cases, the motivations of the parties and other factors (terms, arms-length transactions, etc.) may not have been available and the data was used at "face value as factually accurate." DISCLOSURE/DISTRIBUTION: Regardless of who paid for this appraisal report, the intended user is only the client stated within the report. The appraisal and report may be inappropriate for use by parties ether than the intended user and could place them at risk. Despite the means of possession of the report, this appraisal should not be used or relied on by anyone other than the stated intended users and for the st<~ted/intended purpose. The Intended User of this appraisal report is the Client. The Intended Use is to evaluate the assets that are the subject of this appraisal for reasons stated elsewhere in this report, subject to the stated Scope of Work, purpose of the appraisal, the developmental and reporting requirements of the Uniform Si:andards of Professional Appraisal Practice (USPAP,), and the Definition of Value. The nature of the assignment may infer Additional Users of this report. Examples would where this appraisal is to be used for (a.) legal ~eurposes whereby the client's attorney and authorized court personnel become users of this report on behalf of the client; and (b.) estate purposes whereby the client's attorney and authorized taxing authorities become users of this report. This report is copyrighted by Robert A. Ensminger, O 2010, and may be registered in the U.S. Copyright Office. Any reproduction, electronic or otherwise, of analyses, drawings, photographs, contents, representations or opinions of value made in this report for purposes other than those stated in this report, is not permitted. THE VALUE OPINION: The value opinion stated in the report is based on my analysis as of tr~E: effective date shown in the report. 'The value opinion considers the productivity, economic and physical conalit:ions of the assets only as of the effective date of this appraisal. As market conditions are constantly changing, this value opinion may not be valid in another time period. Statement of Assumptions and Limiting Conditions 1. In preparation of this appraisal report, no investigation was made as to the actual ownership of personal property herein appraised. Unless otherwise st:~~ted, the personal property has been valued in fee simple, unencumbered by liens and fractional interests. 2. All opinions as to values stated are those of the appraiser and are based upon the facts and data made available to me. The appraiser assumes no iiabilit~y or responsibility for changes in the market place or in technology, whicf'~ may in some way, alter or change the stated values. 3. No responsibility is assumed for information furnished by others and the appraiser assumes no responsibility for matters of a legal nature. 4. This appraisal was made for the purpose stated ar~d is not to be used For any other purpose. 5. Possession of this appraisal report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed and the stated users without the express written consent of the appraiser. 6. The appraiser, by reason of this appraisal, shall not be required to givE~ testimony as an expert witness in any legal hearing or before any court of law unless advance arrangements have been made with the appraiser at an additional feE~. 7. Leasehold improvements have not been taken into consideration unless specifically noted in the appraisal report. 8. The appraiser has used his best professional judgment to accurately value the subject according to the specified definitions, and t:he values reported iri the appraisal documents represent the opinion of the appraiser as of the c~t~f~ective date of the appraisal. Such values are subject to significant alteration and vvill be affected by time, changes in condition, obsolescence, changes in the market place or in the economy and many other factors beyond the control of the appraiser. Reliance upon stated values for any purpose, beyond the effective date of this appraisal is inadvisable. 9. Authenticity of paintings and art work and provenance of antiques and decorative arts is assumed, but not guaranteed. Paintings and art work under glass; were not examined out of frames and are assumed to be as identified and in goocl condition unless otherwise stated. • r Statement of Assumptions & Limiting Conditions (Cc-ncluded) 10. Services containing multiple pieces may or may not have been completely examined, and are assumed to be complete and in good condition, unless otherwise stated. An individual piece is assumed to be representative as to cor~dit:ion. If values are given per set or per lot, the value is far the set or the lot,, and no opinion is given as to an individual value, or to proportionate values. 11. Porcelains, pottery, ceramics, and other fragile items have not been examined to museum standards or methods, for repairs or hidden damage, and ~ir~E~ therefore subject to further examination. 12. Colored stones and diamonds may be enhanced by using one or m+ar~e techniques including, but not limited to, clarity enhancement, resins, and heat treatment. In many cases, it is impossible to tell whether a natural stone has been enhanced without a detailed report from a qualified laboratory. The value dete~rrr~ination in this report assumes that no major enhancement has taken place unless sc- stated. 13. Ivory, jade, bronze, gold, sterling silver, and similar materials havE~ not been tested by laboratory standards, or methods for purity and authentici'~ty,, and are subject to further examination. 14. Coins and paper currency were not examined for authenticity or coi.~nterfeits and were not removed from books, flips, slabs, rolls or other packaging. l:r~ most cases the package markings are assumed to contain the listed contents. 15. Machinery, equipment and vehicles were not operated and are assurned to be in working condition unless noted. 16. Electronics and computers were not tested and are assumed to be in working order unless noted. 17. Firearms were not examined internally and were not fired. Various c:ornponent parts were not checked for matching serial numbers. All firearms arE= assumed to be in working order unless noted. 18. Measurements and weights are approximate. Wood identity is not guaranteed without further research. 19. It should be noted, that any additions or deletions to the total assets could change the psychological and or monetary appeal necessary to obtain the vailues indicated within this report. Certifications I certify that, to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial,, and unbiased professional analyses, opinions, and conclusions. • 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. It is noted, however, that the appraiser is also an auctioneer and is often <;alled upon to liquidate estates. At this point in time, there is no expectation of a future business relationship with this estate. • I have no bias with respect to the property that is the subject of thus report or to the parties involved with this assignment. • My engagement in this assignment was not contingent upon dE~veloping or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction ins 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. • My analyses, opinions, and conclusions were developed, and this report has been prepared,. in conformity with the Uniform Standards of Professic~r~al Appraisal Practice. • I have made a personal inspection of the property that is the subject of this report. • No one has provided significant personal property appraisal assi>t:ance to the person signing this certification. • I have not performed any business services for the party whose as~;et:s are being valued during the past three years. Robert A. Ensminger, GPPA March 15, 2011 REV-15og EX+ (oi-iD) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEpt/LE F 70INTLY-OWNED PROPERTY ca ~ A ~ c ur: FILE NUMBER: Margaret C. Friend 2011-00091 If an asset became jointly owned within one year of the decedents date of death, it must be reported on Schedule G. SURVNING JOINT TENANT(S) NAME(S) ADDRESS RELATIi~NSHIP TO DECEDENT A• Mark R. Friend 506 Ohio Ave Son Lemoyne, PA 17043 B. C, JOINTLY OWNED PROPERTY: ITEM LErrER FOR JO[N DATE T MADE DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. i. A• 07/15/79 PSECU, Acct 214208809, Savings 2 A 06!03/99 PSECU, Acct 214208809, Christmas Savings 3 A 07/15/79 PSECU, Acct 214208809, Checking 4 A 06/27/06 PSECU, Acct 214208809, Money Market Savings 5 A 12/01/92 Wachovia, Acct 3082794139040, Savings 6 A 12/07/92 Wachovia, Acct 1000506616010, Checking OF DATE OF DEATH DECEDENT'S JALUE OF ASSET INTEREST 160.11 5~p 50.53 50 6,614.54 51) 13,985.22 50 1,084.78 50 1,902.23 50 TOTAL (Also enter on Line 6, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. DATE OF DEATH VALUE OF :EDENT'S INTEREST 80.06 25.27 3,307.27 6,992.61 542.39 951.12 11,898.72 PSEC~ February 2~, 2011 Account # 8539XXXXXX MARK R FRIEND 506 OHIO AVE LEMOYNE, PA ] 7043-1523 Dear MR. FRIEND: The following is the statu s of MARGARET C FRIEND'S account with PSECU as of the date of death Joint Owner's Name MARK R FRIEND ADDED 07 15 197 . Date of Death . . 01.11.2011 9 AS JOINT TENA N T W/ROS Date of Birth 10.08.1926 Share Description S Ol Regular Shares open date 0 Balance Accrued Divid d S 03 Christmas Shares 7.15.1979 06 03 1999 $ 160.10 en $0.01 S 04 Checking S 07 Money Market . . 07.15.1979 50.52 6,614.41 0'01 0 13 06.27.2006 13,983.27 . 1.95 Loan Description L 09 VISA open Date 03 01 1995 Balance Accrued Interest . . $ 0.00 $0.00 The dividend earned from January 1, 2011 through the date of death was $2.10. We do no for our members. Proceeds will be sent under separate cover. t have safe deposit boxes If you have any questions, please call 234-8484 in Harrisburg or our toll-free number 80 prompt, enter 6 and then extension 2227. ~ ( 0) 237-7328. At the menu Sincerel;~, ._ ~~ I Meade Fairfax Member Service Representative Finance Support Unit Main Address: 1 Credit Union Place, Harrisburg, PA ~l 7110--2990 ~~717.'34~8484~• $OO~~iar dJt-~~c~~~ Mailing Address: PO. Box 67013, Harrisburg, PA 1 7106-7013 • 71 7.777.2100 TC>D 237.7328 ( ) 800.472.1967 (TDD) This credit union is iedera'ly insured by the Nofion~l Credit Union Adrnfni>; - ~~~~°~'~~~~~~ rJtion. Eo~al Opportunity Lender DEPHTI A140485 TF8GAKWP Dep Acct History Transaction Inq BAHTD075 01/21/1 Org: 075 Serv: SAV Acct: 3082794139040 Wage: 1 13:5 C/W: Date: Stm: Short Name: FRIEND MARGARET Daily Bal: 1 084.73 Date Serial T/C Amount T/S Cap Rec Sequence' Date/Desc 12/13/10 141 .05+ 499 752 752 5000700001 INT PAYMENT INTEREST FROM 11/13/2010 THROUGH 12/13/20:L0~ DAILY BAL: 1,084.78 Command F1=Help F3=Exit F7=Bkwd F8=Fwd ~Uachoyia Bank, ~ division of 'tN'~Ue Fargo - N.A. DEPHTI A140485 TF8GAKWP Dep Acct History Transaction Inq BAHTD07 5 01/21/1 Org: p75 Serv: DDA Acct: 1000506616010 1-'age~ 1 13:5 C/W D : ate: Stm: Short Name: FRIEND MARGARET Daily Bal: 1 247.52 Date 12/07/10 Serial T/C 680 079 Amount T/S Cap Rec Sequence Date D / esc 50.00- 047 992 752 6653016'760 CHECK DAILY BAL: 1,197.52 12/10/10 042 706.66+ 047 992 752 6554594Ei70 DEPOSIT DAILY BAL: 1,904.18 12/13/10 141 .05+ 499 752 752 5000100C)O1 INTEREST FROM 11/13/2010 THROUGH 12/13/201 0 I NT PAYMENT 155 2.00- 499 . 752 752 0000000001 SERVICE FEE DAILY BAL: 1,902.23 Command F1=Help F3=Exit F7=Bkwd FB=Fwd t~Vachovia Bank, a division of We118 Fargo Bank, N.A.. REV-1510 EX+ (08-09j ~ pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF FILE N Margaret C. Friend UMBER 2011-00091 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV -1500 is~ yes. ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP 70 DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APf~IICABLE TAXABLE VALUE 1• DuPont Company Common Stock, TOD, Par $1, Market Value 1/11/2011 $48.79/sh -150 Shares Transferee -Mark R. Friend, transferred 1!26/2011 7,318.50 100 7,318.50 2 Eaton Vance Government Obligations Fund, Class A, TOD, 411.608 Shares (See attached) Transferee -Mark R. Friend, transferred 2/17/2011 3,078.83 100 3,078.83 3 IRA- Wachovia (Wells Fargo) Securities, Bond Fund of America, 516 Shares , Transferee -Mark R. Friend, transferred 3/31/2011 6,286.10 100 6,286.10 4 IRA- Wachovia (Wells Fargo) Securities, Bond Fund of America, 331.59 Shares, Transferee -Mark R. Friend, transferred 3/31/2011 16,449.98 100 16,449.98 5 IRA- Wachovia (Wells Fargo) Securities, Lord Abbott Affiliated Fund 1176.56 , Shares, Transferee -Mark R. Friend, transferred 3/31/2011 13,954.04 100 13,954.04 6 IRA- Wachovia (Wells Fargo) Securities, Bank Deposit Sweep, Transferee - Mark R. Friend, transferred 3/31/2011 211.28 100 211.28 TOTAL (Also enter on Line 7, Recapitulation) ~ ~ 47,298.73 If more space is needed, use additional sheets of paper of the same size. EatonVanc e Investment Managers January 28, 2011 MARK R FRIEND 506 OHIO AVE LEMOYNE PA 17043 ~~ EATON VANCE GOVERNMENT OBLIGATIONS FUND CLASS A ACCOUNT #: 0029-XX~:~KXX0908 REGISTRATION: MARGARET C FRIEND TOD BENEFICIARIES ON FILE SUBJECT TO STA TOD RULES REFERENCE #: 9579350159 Dear Mr. Friend: We are writing in regard to your letter of instruction dated January 18, 2011. As of the close of business on January 11, 201 1, the above referenced account was valued at $3,078.83. This value is based on a balance of 411.608 shares at the Net Asset Value (NA'V) price of $7.48 per share. Changing market conditions may cause the NAV price to fluctuate on a daily basis. Therefore, the account value is subject to change. We hope this information is helpful. If you have any questions or require assistance, please contact one of our Investor Services Associates toll-free at 1-800-262-1122. Our associates are av;~ilable Monday through Friday 8 a.m. to 6 p.m., Eastern Time. Sincerely, ---. ~,~ Kelley rsamian Inve or rvices Specialist V Wells Fargo Advisors, LLC Tel 717-761-7344 Three Lemoyne Drive Fax 717-975-8426 Lemoyne, PA 17043 800-468-8685 • :; January 20, 2011 Mr. Mark R. Friend 506 Ohio Avenue Lemoyne PA 17043-1542 RE: Estate of Margaret C. Friend Account No. 3490-6990 Margaret C. Friend (Deceased) IRA Account No. 3490-6944 SS# 214-20-8809 Date of Death: Tuesday, January 11, 2011 Dear Mr. Friend: On behalf of Wells Fargo Advisors I would like to extend to you and your family our deepest sympathies for your loss. I had the privilege of knowing your mother since August of 1983. Enclosed on the accompanying pages you will find the date of death values four the above accounts that your mother maintained at Wells Fargo Advisors. If you have any questions regarding this material or any other matter, please do not hesitate to contact me. Sincerely, ~ ~ ~ ~ 1. Bruce D. Mulvey Associate Vice President -Investments BDM: le Enclosure Member FINRA/SIFC 2 Page 3 Margaret C. Friend (Deceased) IRA Account No. 3490-6990 SS# 214-20-8809 Date of Death: Tuesday, January 11, 2011 Amout Security Price Mutual Funds Value 516.000 Bond Fund of America - Class A 12.18 6,286. ]. () 331.586 Capital Income Builder - Class A 49.61 16,449.98 1176.563 Lord Abbett Affiliated Fund -- Class A 11.79 13,954.04 FDIC Insured Bank Deposit Sweep /Money Market Fund 211 Bank Deposit Sweep 1.00 211.28 Total: X36,901.40 "This information has been prepared solely for informational purposes onl an does not supersede the proper use of your Wells Fargo Advisors client stateme: d which is considered the only official and accurate record of your account activint: there are any discrepancies between this and your client statement, lease call ~~ If local branch manager. Any market prices are only indications of market vale your are subject to change, and may not reflect the value at which the investment couldnd be sold." REV-1511 EX~ (10-Q9) ~ Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret C. Friend 2011-00094 Decedent's debts must be reported on Schedule I, ITEM - NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Myers-Hamer Funeral Home (See attached) 7,282.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City _ __ _ State ZIP Year(s) Commission Paid: 2• Attorney Fees: 0.00 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation,) 0.00 Claimant __ __ Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 401.50 5• Accountant Fees: 0.00 6. Tax Return Preparer Fees: 0.00 ~• Estate Notice, Cumberland County Law Journal 75.00 s Estate Notice, Patriot-News 149.60 s Real Estate and Personal Property Appraisal 525.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 8,433.10 If more space is needed, use additional sheets of paper of the same size. ~. .. ~.~~, .4~ l~~~ i r H~ ~~ ~~~ ~. ~1YEKS--~-~f~ft~F.;1Z ~`l-~il12,1f._ ~-~t~;1.11~. ~~~.~, 1903 MARKET STREET CAMP HILL. PENNSYLVANIA 1701 I 717-737-9961 717-737-4618 PHONE FA?C ~ltiers-( lamer a ec~mca~t.nea i_i)C`.~it.t.l~" C)`,~4~\1~(~ ,~1L1:1 t3Pl~=.i::~Ci~:D January 27, 2011 Mr. Mark Friend 506 Ohio Avenue Lemoyne PA 17043 Services for Margaret C. Friend January 17, 2011 ROBERT H. HARIYER SC~'PERVtSOR DI~STIIY R BAITER FUT~ERAL DIRECTOR Charges for Services Selected $ 6,045.00 Professional Services Use of Facilities Automotive Equipment $ 6,045.00 Charges for Merchandise Selected Acknowledgement Cards $ 10.00 Register Book 40.00 Prayer Cards 40.00 $ 90.00 Cash Advanced Newspaper Notice/Local $ 262.00 Newspaper Notice/Out-of-Town 240.00 Mass Offering 150.00 Certified Copies 120.00 Flowers 165.00 Organist 125.00 Soloist 75.00 Altar Servers 10.00 Total due within thirt da s ,~.,1 147.00 y y ,please: _ ~~ $ 1, 282.0 .. ~-~ ,rho ~1 °2' o ~=. ~" ~ z e s ~ RECEIPT FOR PAYMENT ------------------- ------------------- GLENDA FARNER STRASBAUGH Receipt Date: 1/20/2011 Cumberland County - Register Of Wills Receipt Time: 10:18:19 One Courthouse Sc{uare Receipt No.: 1064112 Carlisle, PA 17013 FRIEND MARGARET C Estate File No.: 2011-00091 Paid By Remarks: MARK FRIEND SAP ------------------- ----- Receipt Distribution ----- -------- ------- ---- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 310.00 CUMBERLAND COUNTY ~OENERAL FUN WILL 15.00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 24.00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23.50 BUREAU OF RECEIPT: & CNTR M.D AUTOMATION FEE 5.00 CUMBERLAND COUNTY GENERAL FUN Check## 6201 ---------------- $377.50 Total Received..... .... $377.50 i _ ~ RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse S uare Carlisle, PA 1713 FRIEND MARGARET C Receipt Date: 2/18/2011 Receipt Time: 09:53:30 Receipt No.: 1064485 Estate File No.: 2011-00091 Paid By Remarks: MARK R FRIEND SAP ------------------------ Receipt Distribution --------- Fee/Tax Description Payment Amount Payee Name SHORT CERTIFICATE 24.00 CUMBERLAND COUNTY c;ENERAL FUN Check# 688 24.00 Total Received......... 24.00 s'~ ~, PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Joui-11a1, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the off cial legal periodical for the publication of all legal notices, and has, since January 2, 1952, beers regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Joul-~Zal on the following dates, viz: February 4, February 11, and February 18, 2011 statements as to time, place and character of publication are true. Affiant further deposes that he is authorized to verify this statement by the Cwnberland Law ,Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoin,~ Lisp Marie Coyne, ditor Friend, Margaret C., decd. Late of the Borough of Camp Hill. Executor: Mark R. Friend, 506 Ohio Ave., Lemoyne, PA 17043. Attorney: None. SWORN TO AND SUBSCRIBED before me this 18 of February, 2011 -~c%.~~ Notary NOTARIAL. SEAL DEBOF;AH A COLLINS I Notary P~~bJic CAR(_.ISLE 80ROUGpi, CUr.16~'RLANO COUNTY ; ~~1y Commission Expires A;~r ?_3, 20 ~ ~_ ~` M ~, CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (717) 249-3166 Fax: (71 T) 249-2663 February 18, 2011 Cumberland Law Journal is published every Friday by the Cumberlanc County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication o1F legal notices. TO: Mark R. Friend, Executor RE: Margaret C. Friend Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on following dates: February 4, February 11, and February 18, 2011 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 75.00 Total Amount Due $ 0.00 Becky H. Morgenthal, Executive Director Thy Patriot-News Co. 2020 Technology Pkwy Suite 300 Mechanicsburg, PA 17050 Inquiries - 717-255 8213 FRIEND 506 OHIO AVE. LEMOYNE PA 17043 c~he~atr~otNews Now you know THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss Holly Blain, being duly sworn according to law, deposes and says: That she is a Staff Accountant of The Patriot News Co., a corporation organized and existing under the laws of the ~ammonwealth of Pennsylvania, with its principal office and place of business at 2020 Technology Pkwy, Suite 300, in the Township of Hampden, County of Cumberland, State of Pennsylvania, owner and publisher of The Patriot;-News and The Sunday 'atriot-News newspapers of general circulation, printed and published at 1900 Patriot Drive, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular wily and/or Sunday/ Community Weekly editions which appeared on the date(s) indicated below. That neither she nor said Company is interested in the subject matter of said printed notice or advertising, and that alt of the allegatiions of this statement as to the time, place and character of publication are true; and That she has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and <~dopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317_ PUBLICATION COPY This ad # 0002122693 ran on the dates shown below: February 04, 2011 February 11, 2011 Letts ° estamentarv on the Estate of r February 18, 2011 Margo; o, C. Friend, late of Camp Hill Borough, Cumberland County, Pennsv6 > Dania, deceased, have been granted to the undersigned. All persons indebted t ~ ~; o said Estate are requested to make im- mediate payment, and those having lust aaims will present them for settlement aithoutdelaYto: Mark R, Friend, Exec Sworn to and su'bscgibed before me this 18 day of February, 2011 A.D. tor, 506 Ohlo Ave; Le hov ie, PA 17043. '` ~~ Notary Public CU~tMONW~t.TF+. t;F P~NNSYLVANI~+ __, __,._._~._____. ;'~;,t`rttlrl~) Seal S~t~r! ~e L ~#Srl@r, Nlotary ~ubl{c {..ower Paxtoa5 ~~vP•, D~uph.n County ~ _ M,' C,ammis5lc~n Exp#re5 N:7v. 26, 211 _, tv4Pmi~:~r ^~•.,~~ ,:u,;'1;, .~s~~~ciatirn~ ,~",` N~?tarf^r he Patriot-News Co. 2020 Technology Pkwy Suite 300 ~ilechanicsburg, PA 17050 Inquiries - 717-255-3L13 FRIEND 506 OHIO AVE. LEMOYNE c~he ~latriot News Now you know PA 17043 INVOICE ACCT # NAME 223305 FRIEND 223305 FRIEND 223305 FRIEND AD ORDER # DATE EDITION 0002122693 02/04/11 REGULAR 0002122693 02/11/11 REGULAR 0002122693 02/18/11 REGULAR ~-LL CHARGES ARE NI ADDTL. INFO. Tl~'PE: OF CHARGE AMOUN BASIC AD CHARGE $48.2 BASIC AD CHARGE $48.2 BASIC AD CHARGE $48.2 Af'FIDAVIT CHARGE $5,( TOTAL: REMITTANCE ADDRESS The Patriot,News Co. 23794 Network PL Chicago, IL 60673-1237 $149.6 Please include the Account # or Ad Order # (above) with your remittance--Thank You NOTE: This Invoice replaces the Order Confirmation which we previously sent with Proofs of Publication Robert Ensminger Appraisers Form NIV3 LT - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-AL.AMODE REV-1513 EX+ (01-10) ~ Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Margaret C. Friend 2011-00091 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Mark R. Friend, 506 Ohio Ave, Lemoyne, PA 17043 Son 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX I5 NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OP PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I~ If more space is needed, use additional sheets of paper of the same size.