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Home My WebLink About05-25-11' 1505610143 REV-1500 ~` ~~,-'~, PA Department of Revenue OFFICIAL USE ONLY Pennsylvania County Code Year File Number Bureau of Individual Taxes o~~n~r~-~«vE Po 80x.280601 INHERITANCE T RETURN 21 10 0273 Harrisburg, PA 17128-0601 RESIDENT DE~EDENT ~n ~ ~r< u~~tutn 1 IIVFVRMATION BELOW Social Security Number Date of Death 420 44 3297 02 21 2010 Decedent's Last Name CALLAND, M.D. (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 11 15 1935 Suffix Decedent's First Name MI SABRA ~ W Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE RESISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 2. Supplemental Return ^ g. Remainder Return (date of death ^ 4 Limited Est t prior to 12-13-82) . a e ^ 4a Future Interest Compromise) (date of death after 12-12-82 ^ 5. Federal Estate Tax Return Required 0 6 Decedent Died Testate (Attach Copy of Will) ^ ecedent Maint fined a Livin Trust ~• Attach Copy of~rust, 9 0 8. Total Number of Safe Deposit Boxes ^ g. Litigation Proceeds Received ^ 10. betovveen 12 31 ~Cre~ditl(date5Qf death 9 11 ^ 11 Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ANLI CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO Name : Daytime Telephone Number MARIELLE F HAZEN 717 540 4332 First line of address 2000 LINGLESTOWN RD Second line of address SUITE 202 City or Post Office HARRISBURG REGISTER LLS US~QNLY ,~1 ...~,.. .-.C I"~) to v~ ~ ~ ~, .~ ~~ ~~ ~ - ~~ ,~. .~ D FILED State ZIP Code t~'ti - PA 17110 Correspondent's a-mail address: Under penalties of pery'ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATj 1~~~.~-- ~-~~C-~~ Pippa S Calland ~~/ ~~~~~/'i ADDRESS ~ - 511 West Main St. Mechanicsbur PA 17 SIGH OF PREPA~TER OTHER THAN REPRESENTATIVE Marielle F Hazen 2000 Linglestown Rd. ,Harrisburg. PA 17110 DA' L 1505610143 Side 1 1505610143 _C;~ PA Inheritance Talc Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Calland, M.D., Sabra W. 21-10-0273 Under penalties of perjury, I declare that I have examined this return, including accpmpanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 Name Address 1 Address2 City, State, Zip Date James F. O~Iland M.D. 1427 Grove Rd. Charlottesville VA ~~~~ Z©t J 15D561D243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Calland, M.D., Sabra W. ~~ 420 44 3297 RECAPITULATION i 1. Real Estate (Schedule A ...................................................................................... 1. 208, 000.00 2. Stocks and Bonds (Schedule B) ........................................................................ 2. 113 , 2 9 4 . 7 4 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 3 3 0 , 0 0 0 . 0 0 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5• Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... 5. 9 , 6 7 7 . 8 4 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous ~ Probate Property (Schedule G) S eparate Billing Requested.........:.. 7. 4 2 8, 7 3 0. 0 3 8. Total Gross Assets (total Lines 1-7) ...................................... ............................... 8. 1 , 0 $ 9 ~ '7 02.61 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ....................................... 9. 3 6 , 6 6 0.65 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 2 7 3 , $ 9 $ , 22 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 31 O , 5 5 8 . $ 7 12. Net Value of Estate (Line 8 minus Line 11) ........................................................ 12, 7 7 9 , 14 3 . 7 4 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. 7 7 9 , 14 3 . 7 4 TAX COMPUTATION -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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 7 7 9 ,14 3. 7 4 1 s. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 O . O O 18. 19. Tax Due .................................................................................. ....-------- 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 '~ 15D561D243 I 15D561D2 43 0.00 35,061.47 0.00 0.00 35,061.47 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Calland, M.D., Sabra W. STREET ADDRESS 511 West Main St. CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 36,705.27 1,052.63 File Number 21-10-0273 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. STATE ZIP PA 17055 (1) 35,061.47 Total Credits (A + B) (2) 37,757.90 (3) (4) 2,696.43 (5) Make Check Pa able to: REGISTER O WILLS AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................................................ ^ ............... b. retain the right to designate who shall use the property transferred or its income :.................................. ^ c. retain a reversionary interest; or ........................................................................................... . . ..... ... . ^ 0 ......... d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................... .............................................. ^ 0 ....... 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 COM , PLETE SCHEDULE G AND FILE IT AS P ART O F THE RETURN. For dates of death on or after Jul 1, 1994 and before Jan. 1, 1995, the tax rate im osed on the net value of transfers to or for the use of the surviving spouse is 3 ercent 72 P.S. 9116 a 1.1 For dates of death on or after January 1, 1995, the tax rate imposed on the net value of trans ers 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 r younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. ~ . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblin~s is 12 percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in com on with the decedent, whether by blood or adoption. Rev-1502 EX+ (11-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A- REAL ESTATE '~ FILE NUMBER Calland, M.D., Sabra W. 21-10-0273 All real property owned solely or as a tenant in common must be reported at fair market value. Fair arket 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, bot having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must a disclosed on schedule F. Attach a copy of the settlement sheet if the property h s been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM NUMBER DESCRIPTION ~~ VALUE AT DATE OF DEATH 1 Real Estate - 511 West Main St., Mechanicsburg, PA - as per att ched appraisal 208,000.00 TOTAL (Also enter on Line 1, Recapitulation) 208,000.00 (If more space is needed, additional pages of the same siz ) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) Rev-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Calland, M.D., Sabra W. II All property jointly-owned with right of survivorshi must be li p d sclosed on Schedule F. FILE NUMBER 21-10-0273 ITEM CUSIP NUMBER NUMBER DESCRIPTION ' UNIT VALUE VALUE AT DATE OF DEATH 1 310.525 shares of FMA Advisory, Inc. Acct. No. X~7-227870: 58.1900 18 069 45 Caterpillar Inc Del Com Nyse , . 2 204.03 shares of FMA Advisory, Inc. Acct. No. X07-227870: 10 073 73 ConocoPhillips Com Nyse , . 3 310.71 shares of FMA Advisory, Inc. Acct. No. X07-227870: 14 082 93 Exelon Corp - + accrued dividend of $163.12 , . 4 233.277 shares of FMA Advisory, Inc. Acct. No. Xq7-227870: 9 431 39 Honeywell Intl Inc. - + accrued dividend of $70.57 , . 5 220.658 shares of FMA Advisory, Inc. Acct. No. X07-227870: 13 970 58 Kinder Morgan Energy , . 6 207.299 shares of FMA Advisory, Inc. Acct. No. X07-227870: 15 920 05 M8~T Bank Corp , . 7 203.358 shares of FMA Advisory, Inc. Acct. No. X07-227870: 8 937 72 Magellan Midstream Partners LP Com Unit Rp Lp Nyse , . 8 2.912 shares of FMA Advisory, Inc. Acct. No. X07-X27870: 44.0650 128 32 Nucor Corp . 9 203.006 shares of FMA Advisory, Inc. Acct. No. X0~-227870: 12 681 02 Pepsico Inc. , . 10 100.264 shares of FMA Advisory, Inc. Acct. No. X07-227870: 44.8150 4 493 33 Powershares Qqq Trust Unit Ser 1 , . 11 32.9802 shares of General Electric Co. 16.229 535.24 12 239.0467 shares of Intel Corp 20.795 4,970.98 SCHEDULE B STOCKS & BOND$ Total of Continuation Schedul See attached page TOTAL (Also enter on Line 2, ecapitulation) 113,294.74 (If more space is needed, additional pages of the same size Copyright (c) 2002 form software only The Lackner Group, Inc. ', Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) SCHEDULE C CLOSELY-HELD CORPO TION, PARTNERSHIP O COMMONWEALTH OF PENNSYLVANIA SOLE-PROPRIETOR HIP INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF '~ FILE NUMBER Calland, M.D., Sabra W. 21-10-0273 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held orporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to b submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION ' OF DEATH 1 Co-op located at 3 Hanover Square #7K, New York, NY - 71 sha es of co-op stock; value as 330,000.00 per attached appraisal TOTAL (Also enter on Line 3, Recapitulation) 330,000.00 (If more space is needed, additional pages of the same size Copyright (c) 2002 form software only The Lackner Group, Inc. 'i, Form PA-1500 Schedule C (Rev. 6-98) Rev-1510 EX+ (8.98) SCHEDULE Gi INTER-VIVOS TRANSF~RS & MISC. NON-PROBATE PRIOPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~~ Calland M.D. Sabra W FILE NUMBER , , . 21-10-0273 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse fide of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE F DEATH VALUE F ASSET °r6 OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Chase Retirement Services -money market acct. 682.90 100.000% 682 90 #298262177. Beneficiary is James F. Calland, . Decedent's son. 2 Chase Retirement Services -money market acct. 387.34 100.000% 387 34 #298262207. Beneficiary is James F. Calland, . Decedent's son. 3 FMA Advisory, Inc. Acct. No. 107-766313; Fpl Group 1 G,327.37 100.000% 16 327 37 Cap Inc Gtd Deb 5.35%13 -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland; Value included accrued but unpaid interest of $149.35. 4 FMA Advisory, Inc. Acct. No. 107-766313; General 1p,140.98 100.000% 10 140 98 Elec Cap Corp Mtn Be Fr 5.55%050420 -Beneficiaries , . are decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $166.50. 5 FMA Advisory, Inc. Acct. No. 107-766313; Verizon 6,177.21 100.000% 6 177 21 Communications Com -Beneficiaries are decedent's , . children: Pippa Calland and James F. Calland. 6 FMA Advisory, Inc. Acct. No. 107-766313; Verizon 10,010.40 100.000% 10 010 40 Communications Inc Nt 5.35%11 -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $10.40. 7 FMA Advisory, Inc. Acct. No. 107-766313; 16,327.07 100.000% 16 327 07 Weatherford Intl Inc. Gtd Srnt 5.95%12 -Beneficiaries , . are decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $166.10. I Total of Continuation Schedules I I, I See attached a es TOTAL (Also enter on Line 7, Recapitulation) 428,730.03 (If more space is needed, additional pages of the same siz ) Copyright (c) 2002 form software only The Lackner Group, Inc. ' Form PA-1500 Schedule G (Rev. 6-98) I Rev-1510 EX+ (8-98) SCHEDULE Gi INTER-VIVOS TRANSF RS & MISC. NON-PROBATE PR PERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN COntI n U@CI RESIDENT DECEDENT ESTATE OF FILE NUMBER Calland, M.D., Sabra W. ~~ 21-10-0273 ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACK A COPY OF THE DEED FOR REAL ESTATE. DATE VALUE F DEATH F ASSET °~ OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 8 FMA Advisory, Inc. Acct. No. 107-766313; Dell Inc. Nt 5,376.66 100.000% 5 376 66 5.875%19 -Beneficiaries are decedent's children: , . Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $54.67. 9 FMA Advisory, Inc. Acct. No. 107-766313; Fidelity 25,084.74 100.000% 26 084 74 Cash Reserves Sh Ben Int Other Otc -Beneficiaries , . are decedent's children: Pippa Calland and James F. Calland. 10 FMA Advisory, Inc. Acct. No. 107-766313; Firstbank P $,144.36 100.000% 5 144 36 R Santurce Cd 4.15%10 -Beneficiaries are decedent's , . children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $14.99. 11 FMA Advisory, Inc. Acct. No. 107-766313; Fortune 5,450.99 100.000% 5 450 99 Brands Inc. Cr Sens 6.37%14 -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest o $59.32. 12 FMA Advisory, Inc. Acct. No. 107-766313; General $,235.61 100.000% 5 235 61 Elec Cap Corp Mtn Be Call 5.72%082211 - , . Beneficiaries are decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $143.00. 13 FMA Advisory, Inc. Acct. No. 107-766313; Western 14,796.20 100.000% 14 796 20 Australia Treasury Cor 8% -Loan Stock 15/6/2 Other , . Otc; Beneficiaries are decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid dividend of $223.56. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Calland, M.D.. Sabra W_ FILE NUMBER 21-10-0273 ITEM DESCRIPTION OF PROPERTY NUMBER THE DATE O TRANSFERSATTACIiTAOOPY OF THE DEED ~OREREAL ESTATE. DATE VALUE F DEATH F ASSET °~ OF DECD'S INTEREST (~F APPLICABNE) 14 FMA Advisory, Inc. Acct. No. 107-862118; Harris 5,895.78 100.000% Assoc Invt Tr Oakmrk Eqinc I Mut Fund -Beneficiaries are decedent's children: Pippa Calland and James F. Calland. 15 FMA Advisory, Inc. Acct. No. 107-862118; Chevron Corp New Com -Beneficiaries are decedent's X4,915.22 100.000% children: Pippa Calland and James F. Calland; Value includes accrued but unpaid dividend of $44.97. 16 103.052 shares of FMA Advisory, Inc. Acct. No. 107 5,088.06 100.000% -862118; Conocophillips Com Nyse -Beneficiaries are decedent's children: Pippa Calland and James F. Calland. 17 FMA Advisory, Inc. Acct. No. 107-862118; Disney Walt Co -Beneficiaries are decedent's children: Pippa x,290.03 100.000% Calland and James F. Calland. 18 FMA Advisory, Inc. Acct. No. 107-862118; fidelity Cash 3.60 100 000% Reserves -Beneficiaries are decedent's children: . Pippa Calland and James F. Calland. 19 FMA Advisory, Inc. Acct. No. 107-862118; Sanofi Aventis Sponsored Adr -Benefici i ' 4,937.01 100.000% ar es are decedent s children: Pippa Calland and James F. Calland. 20 FMA Advisory, Inc. Acct. No. 107-862118; United Technologies Corp -Beneficiaries are decedent's 7,024.22 100.000% children: Pippa Calland and James F. Calland; Value includes accrued but unpaid Dividend of $43.30. 21 FMA Advisory, Inc. IRA Acct. #636-547786: Accenture 8,165.50 1 00.000% Plc Ireland CIA -Beneficiaries are decedent's children: Pippa Calland and James F. Calland. Copyright (c) 2002 form software only The Lackner Group, Inc. SCHEDULE t3 INTER-VIVOS TRANSF RS & MISC. NON-PROBATE PROPERTY continued TAXABLE VALUE 5,895.78 4,915.22 5,088.06 6,290.03 3.60 4,937.01 7,024.22 8,165.50 Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-88) SCHEDULE G~ INTER-VIVOS TRANSF RS & MISC. NON-PROBATE PR PERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Calland, M.D., Sabra W. I 21-10-0273 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACK A COPY OF THE DEED FOR REAL ESTATE. DATE VALUE F DEATH F ASSET °~ OF DECD'S INTEREST EXCLUSION (IF APPLICABLE TAXABLE ) VALUE 22 FMA Advisory, Inc. IRA Acct. #636-547786: Adobe 10,158.38 100.000% 10 158 38 Sys Inc Com -Beneficiaries are decedent's children: , . Pippa Calland and James F. Calland. 23 FMA Advisory, Inc. IRA Acct. #636-547786: Australia 114,271.41 100.000% 14 271 41 Aud$ Nt 6.25%14 Other Otc -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid dividend of $223.56. 24 FMA Advisory, Inc. IRA Acct. #636-547786: Cenovus 12,699.84 100.000% 2 699 84 Energy Inc. -Beneficiaries are decedent's children: , . Pippa Calland and James F. Calland. 25 FMA Advisory, Inc. IRA Acct. #636-547786: Encana $,492.94 100.000% 3 492 94 Corp -Beneficiaries are decedent's children: Pippa , . Calland and James F. Calland. 26 FMA Advisory, Inc. IRA Acct. #636-547786: Exelon 1m,441.91 100.000% 10 441 91 Corp Sr Nt 4.9%15 -Beneficiaries are decedent's , . children: Pippa Calland and James F. Calland; Value includes accrued but unpaid interest of $91.19. 27 FMA Advisory, Inc. IRA Acct. #636-547786: Fidelity 85,669.14 100.000% 85 669 14 Puritan tr Low Price Stk Mut fund -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland. 28 FMA Advisory, Inc. IRA Acct. #636-547786: Fidelity 191,816.20 100.000% 19 816 20 Secs Fd Real Est Income Mut Fund -Beneficiaries are , . decedent's children: Pippa Calland and James F. Calland. Copyright (c) 2002 form software only The Lackner Group, Inc. I! Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (8-88) SCHEDULE G INTER-VIVOS TRANSF RS & MISC. NON-PROBATE PR PERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Calland, M.D., Sabra W. 21-10-0273 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF RANSFER.SATfACfi ACOPY OF TIHE DEIED OR REAL ESTATE. DATE VALUE F DEATH F ASSET °~ OF DECD'S INTEREST (IF APPLICABLE) 29 FMA Advisory, Inc. IRA Acct. #636-547786: Goldman 8,813.00 100 000% Sachs Group Inc. -Beneficiaries are decedent's . children: Pippa Calland and James F. Calland. 30 FMA Advisory, Inc. IRA Acct. #636-547786: Google 1 ,404.21 100.000% Inc. CIA -Beneficiaries are decedent's children: Pippa I Calland and James F. Calland. , ', 31 FMA Advisory, Inc. IRA Acct. #636-547786: i 1,157.72 100.000% International business Machs -Beneficiaries are decedent's children: Pippa Calland and James F. Calland; Value includes accrued but unpaid dividend of $82.50. ~~ 32 FMA Advisory, Inc. IRA Acct. #636-547786: Monsanto 1 ,514.00 100 000% Co New -Beneficiaries are decedent's children: Pi a PP . Calland and James F. Calland. 33 FMA Advisory, Inc. IRA Acct. #636-547786: 2$,641.58 100.000% Permanent Portfolio Fund Com Mut Fund - Beneficiaries are decedent's children: Pippa Calland and James F. Calland. 34 FMA Advisory, Inc. IRA Acct. #636-547786: Pimco Fds 1,720.72 100 000% Pac Invt Mgmt Ser Total Return D Mutfund - . Beneficiaries are decedent's children: Pippa Calland and James F. Calland. 35 FMA Advisory, Inc. IRA Acct. #636-547786: Price T 23,431.80 100.000% rowe High Yield fd Inc Com Mutfund -Beneficiaries are decedent's children: Pippa Calland and James F. Calland. Copyright (c) 2002 form software only The Lackner Group, Inc. TAXABLE VALUE 8,813.00 11,404.21 19,157.72 15,514.00 23,641.58 12,720.72 23,431.80 Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE GC INTER-VIVOS TRANSF RS & MISC. NON-PROBATE PR PERTY continued ~' I ESTATE OF Calland, M.D., Sabra W. FILE NUMBER 21-10-0273 ITEM DESCRIPTION OF PROPERTY DATE F DEATH °~ OF DECD'S NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND INTEREST EXCLUSION TAXABLE THE DATE OF TRANSFER. ATTACK A COPY OF THE DEED FOR REAL ESTATE. VALUE F ASSET (IF APPLICABLE) VALUE 36 105.625 shares of FMA Advisory, Inc. IRA Acct. #636 X3,035.93 100.000% 3,035.93 -547786: Vale S. A. Sponsored Adr -Beneficiaries are decedent's children: Pippa Calland and James F. Calland. ~ TOTAL (Also enter on Line 7, Recapitulation) 428,730.03 Copyright (c) 2002 form software only The Lackner Group, Inc. ~~, Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) COMMONWF~A4T~i OFq~PENENSUYLVANIA INFiERIIDENNN44~T DECEDENTRN SCHEDULE IN FUNERAL EXPENS S & ADMINISTRATIVE C STS ESTATE OF Calland, M.D., Sabra W. vCU~a yr aeceaent must ae reported on Schedule I. ITEM DESCRIPTION A. FUNERAL EXPENSES: See continuation schedule(s) attached FILE NUMBER 21-10-0273 AMOUNT 2,145.10 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zia Year(s) Commission rJaid 2. Attorney's Fees Hazen Elder Law and Withers Bergman LLP (see attachment) 24,816.75 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Ziq Relationship of Claimant to Decedent 4. Probate Fees Register of Wills ~ , 393.50 5. Accountant's Fees ~' ~, See continuation schedule(s) attached 5,000.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 4,305.30 TOTAL (Also enter on line ,Recapitulation) 36 660.65 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) scHE~u~E w FUNERAL EXPENSES AND ADMIN JJSTRATIVE COSTS 1 continued ~~ ESTATE OF FILE NUMBER Calland, M.D., Sabra W. 21-10-0273 I ITEM NUMBER DESCRIPTION ', AMOUNT Funeral Ex enses 1 Myers Funeral Home 2,055.00 2 TLF -Garden Bouguet (funeral flowers) ~! 90.10 H-A 2,145.10 Accountant Fees 3 Steven Goldglit, CPA -preparation fees of 2010 personal tax re Turns and estate fiducia tax returns ~ rY 5,000.00 H-B5 5,000.00 4 5 6 7 8 9 10 11 12 ether Administrative Costs Borough of Mechanicsburg -utility -quarterly payment Chase Bank checking accounts -service fee -for 3/10 - 6/10 Computershare -replacement fee for missing stock certificates'. Cumberland Law Journal -estate notice Hazen Elder Law -disbursements Integra Print ~ Imaging -cost of binding of art appraisal Members 1st - BNY Mellon -replacement fee for GE stock certificates PA Dept. of Vital Records -fee for 6 death certificates PA Dept. of Vital Records -fee for additional death certificates 134.32 108.00 80.87 75.00 87.21 157.16 100.00 54.00 54.00 Copyright (c) 2002 form software only The Lackner Group, Inc. ~, Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE !~ FUNERAL EXPENSES AND ADMINI TRATIVE COSTS continued ESTATE OF FILE NUMBER Calland, M.D. Sabra W , . 21-10-0273 ITEM NUMBER DESCRIPTION AMOUNT 13 Peter Seigleman -appraisal fee for NY Co-op 400.00 14 Pippa Calland -reimbursement for postage expenses 170.00 15 Postal Connectors -costs of postage 20.32 16 PPL Electric -utility for April -June, 2010 I' 349.65 17 Sentinel -estate notice ' ~ 230.02 18 Travel costs of Co-Executors -travel to NY to administer co-op partment; travel to 1 582 85 Mechanicsburg, PA to administer estate . , . 19 UGI -utility maintained at residence 258.02 20 United Water -utility maintained at residence 126.83 21 USPS -postage 17.05 22 Vincent Minnici -appraisal fee for PA real estate 300.00 H-B7 4,305.30 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12.08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE N DEBTS OF DECEDE T, MORTGAGE LIABILITIES, & LIENS ESTATE OF Calland, M.D.. Sabra W_ FILE NUMBER 21-10-0273 Report debts incurred by the decedent prior to death that remained unpaid at the date of eath, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Amann & Estabrook -art restoration fees contracted before de edent's death 4,899.38 2 American Express #----4-83007 3,150.29 3 Cenlar Administration 8< Reporting - mortgage acct. #0031494 42 - -secured against 173 203 88 Mechanicsburg property , . 4 I Chase Bank checking accounts -service fee I 27.00 5 Comcast Cable -utility for 511 West Main St. Mechanicsburg - -final bill 290.54 6 Craddock Painting Conservatier -Daisy Craddock - repair of pal nting from art collection; 2 800 00 work contracted for and completed before death. , . 7 Dulack & Sperling Art, LLC -appraisal of art collection located i New York City - 48 210 00 outstanding balance due as of date of death of decedent , . 8 Goldefeder Kahan Framing -framing of various art pieces before decedent's death -work 11 680 43 contracted for and completed before decedent's death I , . 9 Hampden Twsp. -ambulance service 34.60 10 Hazen Elder Law -attorney fees 1,622.50 11 Hospice of Central PA 5,000.00 12 Jewish Home Lifecare -nursing care ' 132.92 13 i Kantor 8~ Tkatch Assoc. -medical ' , 120.40 14 Matthew Nolfe, attorney -New York, consulting fees 456.00 15 PA Dept. of Revenue -payment for 2010 personal income tax i ~ 260.00 I Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 273,898.22 (If more space is needed, additional pages of the same siz ) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) Rev-1512 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE N DEBTS OF DECEDE ~ T, MORTGAGE LIABILITIES, & LIENS continued ESTATE OF Calland, M.D., Sabra W. FILE NUMBER 21-10-0273 ITEM NUMBER DESCRIPTION 16 PA Dept. of Revenue -payment for 2009 personal income tax 17 Reinford Landscaping -Mechanicsburg residence -work contr cted for and completed before death 18 SD Fine Arts Storage -storage fee for art collection in New Yor , NY. Outstanding balance due as of date of death. 19 Service First Restoration - Work contracted for and completed pefore death at the Mechanicsburg property. 20 So Factory -Mark Dorman -fee for concrete work on Mechanicsburg residence 21 US Treasury - 2009 personal income tax ~~! 22 US Treasury - 2009 personal income tax - interesUpenalties for I to payment 23 US Treasury - 2010 personal income tax -payment made VALUE AT DATE OF DEATH 312.00 320.00 558.90 4,462.78 1,913.50 11,184.00 126.10 3,133.00 TOTAL (Also enter on Line 10, Recapitulation) I 273,898.22 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (11-08) SCHEDULEIJ COMMNH~WEAAENT DECEpEN7RNANIA BENEFICIARIES ESTATE OF Calland, M.D., Sabra W. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 James F. Calland 1427 Grove Rd. Charlottesville, VA 22901 Laurie A. Calland 2926 E. Stratford Drive Tucson, AZ 85716 Pippa S Calland 511 West Main St. Mechanicsburg, PA 17055 Robin E. Calland 430 Cedar Ave. Grand Junction, CO 81501 ' FILE NUMBER 21-10-0273 RELATION HIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECE ENT (Words) ($$$) Child '' One-third of the ', Residue Child ' One-sixth of the Residue Child '~, One-third of the '' Residue Child One-Sixth of the Residue I ~ Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 0' Rev 1500 cover sheet, as a ro i II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ~LECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 3 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE E'~ CASH, BANK DEPOSITS, & MISC. PERSONAL PROPE TY ATTACHMENT DECEDENT Calland, M.D., Sabra W. Tangible Personal Progertv• Decedent owned a Fir 152 pieces which was located in New York, NY. D until February, 2009. When she moved to Pennsyl~ New York. It was never moved to Pennsylvania. The New York estate tax return. No expenses incurred aftf are included on this return. ESTATE OF FILE NUMBER 21-10-0273 Art collection of approximately cedent was a New York resident nia, she left the art collection in ~rt collection will be reported on a -death related to the art collection DECEDENT Calland, M.D., Sabra W. SCHEDULE H FUNERAL EXPENSE & ADMINISTRATIVE CO TS ATTACHMENT ESTATE OF FILE NUMBER Attorney's Fees: Hazen Elder Law fees are: 2000 Linglestown Rd. Ste. 202 Harrisburg, PA 17110 $20373.75 ~' 21-10-0273 Withers Bergman, LLP are: $ 4,#43.00 430 Park Ave. 10th FI. New York, NY 10025 NY attorney fees are related to the Co-op Nocated at 3 Hanover Square #7k, New York City, preparation of fiduciary income tax returns, and preparation of the Federal estate tax return. Filters Used: 1 Tagged Record Email Report Form Forrrjat Date Printed: 11/10/2010 Time Printed: 12:54PM Printed By: CW Date Subject 11/10/201LTime S b 11:50AM 10:21AM Duration 0.00 ~ (hours) Code Clnt Related Client a ra Calland, Est. Calland, Pippa S. MatterRef Calland Sa bra EA Staff Mylene DePalma M From Mp , atterNo 1 - 0 0258 To Cyy CC To BCC To Reminders (days before) Follow N Done N Notify j N Hide N Trigger N Private N Status User1 User2 User3 User4 --- Original Message--- To: Mylene DePalma Cc: 'gfarnera~ccpa.net' From: RA-InheritanceTaxExt@state.pa.us Sent: 11 /10/2010 10:21 AM Subject: Sabra Calland, Est. » The following message is being sent from an unmonitored raccount. Please do » not reply. » Re: Estate of Sabra Calland » File Number 2110-0273 » j » '' » Dear Sir or Madam: » li » This is in response to your request for an extension of time o file the Inheritance » Tax Return for the above estate. 1 Filters Used: 1 Tagged Record Email Report Form Fo » In accordance with Section 2136 (d) of the Inheritance an Estate Tax Act of » 1995, the time for filing the return is extended for an addit oval period of six » months. This extension will avoid the imposition of a pen Ity for failure to make a » timely return. However, it does not prevent interest from a cruing on any tax » remaining unpaid after the delinquent date. » ~'~ » The return must be filed with the Register of Wills on orb fore 05/21/11. » Because Section 2136 (d) of the 1995 Act allows for only o e extra period of six » (6) months, no additional extension(s) will be granted that ould exceed the » maximum time permitted. » i » We now offer you the option to request your extension req est via a-mail. Please » use the following a-mail address: RA-InheritanceTaxExt ao tate.pa.us. Please » contact me with any questions or concerns at 717-787-832'. » Sincerely, » Claudia Maffei, Supervisor » Document Processing Unit » Inheritance Tax Division » Please do not reply to this email. This mailbox is not monitored and you will not » receive a response. For assistance, visit us on the web at www.revenue.state.pa.us or call us at 717-787-8327 » The information transmitted is intended only for the person ~r entity to whom it is » addressed and may contain confidential and/or privileged m ~ terial. Any use of » this information other than by the intended recipient is prohi ited. If you receive » this message in error, please send a reply a-mail to the send rand delete the » material from any and all computers. Date Printed: 11/10/2010 Time Printed: 12:54PM Printed By: CW 2 REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No. ~~iv- vv~is PA No. 21- 10- 0273 Estate Of : SABRA V~/ CALLAND MD (First, Midd/e, Las~tl a/k/a : DR SABR CALLAND Late Of : MECHAN CSBURG BOROUGH CUMBER AND COUNTY Deceased Social Securi ty No: 420-44-3297 WHEREAS, on the 12th day of April 2010!.. an instrument dated October 22nd 2009 was admitted to probate ~s the last will of SABRA W CALLAND MD (First, Midd/e, Last/ a/k/a DR SABRA CALLAND late of MECHAN/CSBURG BOROUGH, CUMBERLAND County, who died on the 21st day of February 2 010 end WHEREAS, a true copy of the wi 11 as probated i s annexed hereto . THEREFORE, I , GL ENDA FA RNER S TRA SBA UGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsyl vani a, hereby certify that I have this day granted Letters TESTAMENTARY to: P/PPA S CAL LAND and JAMES F CALLAND who have duly qualified as EXECUTOR(R/X) and have agreed to administer the estate according to law, all of which fully appears of record in my office a t CU/V,~BERLAND COUNTY COURT HOUSE CARLISLE, PENNS YL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 12th day of April 2010. ~, * *NOTE* * ALL NAMES ABOVE APPEAR (FIST, MIDDLE, LAST) ~x Refit ter o t s LAST WILL AND TESTAMENT .'^ SABRA , ~- W. CALLAND, M.D. _ .:. _. ~_ ~, ..._. - ~ -~ r~ /y~ . ~ ~ - % \ _ .j C.J _ ~ 1 I, SABRA W. CALLAND, M.D., now domiciled in Cumberland County, Pennsylvania,r" ~ ~ declare this to be my Last Will and Testament. I revoke all other wills and codicils that I ma ~ - + Y have previously made. Article I My just debts and expenses of my last illness, futheral, and administration of m estate y shall be paid by my Executor from the principal of my reesiduary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give and bequeath my tangible personal property irn accordance with any memorandum I have handwritten or signed, located with my will or with ray valuable papers and found within 30 days of the probate of my will. Gifts may only be ~ to persons who survive me i or to organizations which exist at my death, and if there is a co~flict, the memorandum having the i r latest ,date shall govern. To the extent no such memorandum is found, or all of my tan 'ble personal property is not disposed of pursuant thereto, I ive and bequeath my tangible personal property in accordance with the terms of Articles IV and `V hereof. Article IV I give and bequeath my jewelry to my daughter PIPPA S. CALLAND, if she survives my death by thirty (30) days. If she fails to so survive my death, I ive and be ueath m 'e g q Y J welry in accordance with the terms of Article V hereof. Article V I give, devise and bequeath the following items tol my daughter, PIPPA S. CALLAND of Cumberland County, Pennsylvania, and my son, JAMES F. CALLAND M.D., of Charlottesville, Virginia: A• My real property and its contents located at 511 West Main Street, Mechanicsburg, Cumberland County, Pennsylvania; B• My apartment and its contents located at 35$ South End Avenue, Apartment 16B, New York, New York; and C• My art collection and all remaining tangible personal property. If JAMES F. CALLAND, M.D., fails to survive ire by thirty (30) days, his share shall be distributed to his descendants, per stirpes. If PIPPA S. CALLAND fails to survive my death by thirty (30) days, her share shall be distributed to my son JAMES F. CALLAND M.D. er ,p stirpes. Article VI All the rest re sidue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath as follows: 2 A• TWO THIRDS (2/3) to be equally divided and distributed to my daughter, PIPPA S. CALLAND and my son, JAMES F. CALLAND, M.D. If JAMES F. CALLAND, M.D., fails to survive me by thirty (30) days, his share shill be distributed to his descendants, er p stirpes. If PIPPA S. CALLAND fails to survive my death by thirty (3 0) days, her share shall be distributed to my son, JAMES F. CALLAND, M.D., per jstirpes; and B. ONE THIRD (1/3) to be equally divided and distributed to my daughters, ROBIN E. CALLAND, Ph.D., of Colorado and LAURIE A. CALLAND, of Tucson, Arizona. If either of them fails to survive me by thirty (30) days, her share shall be distributed to the survivor between them. Article VII If a beneficiary under this Will has not attained tl~e age of twenty-eight (28) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the following terms: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the health, education, support and maintenance of the beneficiary until the beneficiary attains tie age of twenty-eight (28) years. B. Upon attaining the age of twenty-five (2~), one-half (1/2) of the remaining principal and accumulated income of the beneficiary's remaining share shall be distributed outright to the beneficiary. C. Upon attaining the age of twenty-eight X28), the remaining principal and accumulated income of the beneficiary's share shall be distri uted outright to the beneficiary. D. If the beneficiary dies before the entire princi~al of the Trust has been withdrawn, the remaining principal and accumulated income shall b~ distributed by my Trustee to the 3 beneficiary's then-living descendants, per stirpes. If I the beneficiary dies before the entire principal of the Trust has been withdrawn leaving no su iving issue, the remaining princi al and p accumulated income shall be distributed to the beneficiar 's siblings, per stirpes. E• No beneficiary or remainderman of this rI'rust shall have any right to alienate, encumber, or hypothecate his or her interest in the pr~ncipal or income of the Trust in any manner, nor shall any interest be subject to claims of his pr her creditors or liable to attachment, execution, or other processes of law. i F. At the time any distribution or distributive share of Trust as scts is t• tic madc by the Trustee, if a beneficiary of this Trust is disabled asl defined in Section 1614(a)(3 of the Social Security Act (as determined by the Social Security Administration or by any State-level disability determination agency operating under the' auspices of the Social Security Administration), and/or has been determined by a nursing '',home or State agency to be medically eligible for nursing home care, then said beneficiary shall cease to be a Trustee of this Trust or any Trust share hereunder and, thereafter, the Trustee shall not make any distributions to said beneficiary that might decrease or eliminate that beneficiary's eligibility for any public benefits based on need, such as, but not limited to, Medicaid or Suplplemental Security Income. Article VIII In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell ei her at public or private sale, any real estate or personal property except that which I specifically b queath herein, (b) to manage real estate, 4 (c) to invest and reinvest in all forms of property without being confined to le al g investments, and without regard to the principal of divers'fication, (d) to exercise any option or right arising fro the ownership of investments, (e) to compromise claims without court a~proval and without consent of any beneficiary, I, (fl to file fiduciary/income tax returns and p y the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, ot~ in both, and to determine the value of any such property, (h) to the extent any trust hereunder is the beneficiary of a Retirement Account (as hereinafter defined) my Trustee shall draw the benefits from the Retirement Account in amounts sufficient to meet the minimum distribution requiremen s of IRC Section 401 a 9 and the ()( ) regulations thereunder (the "Required Minimum Distribution"). Notwithstandin an rovision of g Yp the trust to the contrary, the Required Minimum Distribution shall be paid to or applied for the benefit of the income from such trust, or if there is more thin one income beneficiary, my Trustee shall make such distribution to such income beneficiaries' in the ro ortion in which the r r y ~~ beneficiaries or if no proportion is designated in equal sha ~ s to such beneficiaries. " ~ Retirement Account" means a plan qualified under IRC Section 401, or an individual retirement arran ement g under IRC Section 408, or a Roth IRA under IRC Section 408A, or atax-sheltered annuit under Y IRC Section 403 or any other benefit subject to the distribute n rules of the IRC Section 401 a 9 ~ O( )~ or the corresponding provisions of any subsequent federal to ' law. It is my intention that this trust qualify as a "conduit trust" under IRC Section 401(a)(9) s that the trust beneficiaries shall be considered designated beneficiaries for purposes of the inimuin distribution rules, and that 5 distributions may therefore be taken over the trust beneficiary's life expectancy (or the life expectancy of the oldest trust beneficiary). The Retire ent Accounts shall not be subject to the claims of any creditor of my estate and they shall not be applied to the payment of m debts taxes Y or other claims or charges against my estate unless and ~ until all other assets available for such i purposes have been exhausted, and even then only to the minimum extent that would be required under applicable law in the absence of any specific provision on this sub~ect in this m Will J Y , (i) to employ any attorney, investment adviser, or other agent deemed necessar b Y Y my Executor; to pay from my estate reasonable compensation for all their services (j) to conduct alone or with others, any business in which I am engaged in or have an interest in at the time of my death, and (k) to receive reasonable compensation in accgrdance with their standard schedule of fees in effect while their services are performed. Article IX I hereby appoint my daughter-in-law, EVANGEI~,INE CALLAND, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death, or inabilit to act for an Y ~ y reason whatsoever of EVANGELINE CALLAND, I nominate, constitute and appoint my daughter, PIPPA S. CALLAND, successor Trustee of any Trust(s) created in this Will. Article X I nominate, constitute and appoint my daughter, ~'IPPA S. CALLAND and my son, JAMES F. CALLAND, M.D., as Co-Executors of my Last Will and Testament. I direct that mY Co-Executors be permitted to serve without -bond. Inaddition to those owers anted b p ~ Y law, I grant them power to distribute in cash or in kind, in li e or in unlike shares, and to file an Y 6 qualified disclaimer I could have filed if living. My ~o-Executors shall receive reasonable compensation for services rendered to my estate. Article XI In addition to the powers conferred by law, I a thorize my Co-Executors, in his/her absolute discretion: '~ (a) to retain in the form received and to sell ei her at public or private sale, any real estate or personal property except that which I specifically equeath herein, i (b) to manage real estate, (c) to invest and reinvest in all forms of prop rty without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from t1~e ownership of investments (e) to compromise claims without court approval and without consent of an Y beneficiary, (fl to file any federal income tax return for anyyear for which I have not filed such return prior to my death, ', (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, cpr other agent deemed necessary by my Co-Executors; and to pay from my estate reasonable com I ensation for all the' it services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accorda ce with their standard schedule of fees in effect while their services are performed. I 7 IN WITNESS WHEREOF, I, SABRA W. CALL ND, M.D., hereby set m hand to this Y my Last Will and Testament, on /0 ~ ~ Z -U ~ , 2009, at Harrisburg, Pennsylvania. ~~ f~.7 C~, ~~ SAB W. CALLAND, M.D. In our presence, the above-named SABRA W. ~ CALLAND, M.D. si ed this and declared this to be her Last Will and Testament and now t her request, in her presence, and in the presence of each other, we sign as witnesses. ~r..~ I g I - _~ r I, SABRA W. CALLAND, M.D., Testatrix, ho signed the foregoing instrument, having been duly qualified according to law, acknowl dge that I signed and executed this instrument as my Will, and that I signed it willingly s my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and ~~ Acknowledged before me by !, SABRA W. CALLAND, M.D., the Testatrix on ~~ ~,, /J- ~'' ~ ~ , 2009. r ~ ,..-.---~--- C~' ~ - ot ublic SAB W. CALLAND, M.D. ~ Al„`i'N dt* i~Elvly~ ~~,1+AI~lIA Notarial Seal II Marielle F. Hazen, Notary Public Susquehanna 'Itwp., Dauphin Cotm My Commission Expires Sept. 23, 210 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present anc~ saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it v~Yillingly as her free and voluntary act for the purposes therein expressed; that each of us in her fight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she w~s at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undu~ influence. Sworn to or affirmed and Subscribed to before me by ~ ~; ~~~M~~ and f - witnesse , on ~-~~~ ~ ~_~ 2009. 1. .~, Notary ublic ~y Witness ~~ ,~.~~ .~ ~/, ; ~ It SS COMMONWEALTH OF PENNSYLVANIA Notarial Seal Marielte F. Hazen, Notary Public Susquehanna "It~vp., Dauphin County My Commission Expires Sept. 23, 2010 9 Main File No. 1003058 LOCATED AT: 511 W Main St Referenced in Deed Book 20091 Page 836 Mechanicsburg, PA 17055-324 FOR: Estate of Sabra Calland 511 W Main Street Mechanicsburg, PA 17055-3241 AS OF: 03/09/2010 BY: Vincent Minnici Form GA1_I.TR - °WinTOTAL° appraisal software by a la mode, in~. -1-800-ALAMODE APPRAISAL OF REAL PROPERTY Harrisburg, PA 17'112 03/10/2010 Estate of Sabra Calland 511 W Main Street Mechanicsburg, PA 17055-3244 Re: Property: 511 W Main St Mechanicsburg, PA 17055-3244 Borrower: Estate of Sabra Calland File No.: 1003058 In accordance with your request, we have appraised the above refe attached. property. The report of that appraisal is The purpose of this appraisal is to estimate the market value of the prop rtY described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements, locational analysis of the neighborhood and city, and an economic analysis of the market for properties such as the s bject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Profes Tonal Appraisal Practice. The value conclusions reported are as of the effective date stated in the b dy of the report and contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of ad ' ' d~ti~nal service to you. Sincerely, -~ . ~ RL001747L Residential Appraiser I Nei hborhood Name Mechanicsburg Boro Occu antes Owner ^ Vacant Map Reference 25420 Census Tract 0114.00 ^ Tenant Special Assessments $ 0 00 Pro ert RI hts A raised ®Fee Sirn le ^ PUD HOA $ N/A _A ^ Leasehold ^ Other (describe) Ass nment T _e ^ .Purchase Transaction. ^ Refinance Transaction Lender/Client Estate of Sabra C,alland - ~ Other (describe) Market Va1~~ Address 511 W Main Stree Mechanicsbur PA 17055-3244 Is the sub'ect roe current) offered for safe or has it been offered for sale in the twelve months rior t the effective date of this a praisal? [ Report data source(s) used, offering prices ,and date(s). Central Penn Multi-List Service Ov~ner I ^ did ^ did not analyze the contract for I f h Yes D~ No sae or t e subject purchase transaction. Explain the resu s of the analysis of the contract for sale or why the analysis was not performed. N/A Contract Price $ N/A Date of Contract N/A Is the roe seller the owner of blic record? ^ Yes No Data So Is there any financial assistance loan char es sale concessions, g p y ^ urce s ( 9 ift or down a merit assistance, etc.) to be paid by any party on behalf of the borrower? If Yes, report the total dollar amount and describe the items to be paid. N/A ~~, month ^ Yes (~-Nod Note: Race and the racial coin osltlon of the nel hborhood are not a ralsal factors. Location ^ Urban ®Suburban ^ Rural Pro a Values Increasin ®Stable Built-U Over 75% ^ 25-75% ^ Under 25% Demand/Su ^ Shorta a I ^ Declinin PRICE AGE One-Unit gp % n Bala Growth Ra id ®Stable Slow Maricetin Time ^ Under 3 mths ce Over Su $ 000 rs 2-4 Unit s mth ^ e 5 % Nei hborhood Boundaries Route 114 to the north Interstate 76 to the west & so® 8~ Sh s 50 Low 0 Mufti-Famil her d t 5 % ;Road to the east. s o wn 450 Hi h 150 . Commercial 10 % ,Nei hborhood Descri lion The sub'ect is located in a residential nei hborhood with both s 100 Other n le-f il O % commercial ro erties in the area. Ma'or routes of travel located within reasonabl di am attached a d detach l e s Em to ent for the area is avera a with no adverse conditions to note ante include Route 114, Interst to 76 and Route 641 . . Market Conditions includin su ort for the above conclusions Market conditions a ear stab) housin is within 3 to 6 months. Sales concession i for this time of ear. Marketin time for reasonable riced s are ev dent in most transactions an be stable. are ical of the common safes. Pro ert values a ear to Dimensions Le al Descri tion Not Provided Area 15 A . cre S ecffic Zonin Classification Resident' I ha a Rectan Ular VIEW AveranP is Zonin Descn tton Residential Zonin Com liance ®Le al ^ Le al Nonconformin Grandfathered Use ^ No Zonin III al d cribe Is the hi hest and best use of sub'ect roe as im roved or as ro osed er lans and s ecifications the resent use? Utilities Public Other (describe) Public Other (describe) Off-site -Electricity ® ^ Water ® ^ Street ~ Gas ® ^ Sanita Sewer ® ^ FEMA S ecial Fbod Hazard Area Alle / ^ Yes ®No FEMA Fbod Zone X FEMA Ma # 4 041 C0259E Are the utilities and off-site im rovements ical for the market area? ~ Yes ^ No If No, describe Are there an adverse site conditions or external factors easements, encroachments, environmental conditions land uses, etc. There are no noted adverse or unfavorable easements or encroachments noted- .Units ®One ^ One with Accesso Unit ^ Concrete Slab # of Stories 2 ^ Crawl S ace .Foundation Walls Full Basement Partial Basement Exterior Walls T e ®Det. ^ Att. ^ S-Det./End Unit Basement Area - 1 236 s .ft. Roof Surface Existin Pro osed Under Const. Basement Finish 0 % Gutters & Downs Desi n S le 2 Sto ^ Outside En /Exit ^ Sum Pum Window T e Year Built 1900 Evidence of Infestation Storm SasfVlnsula Effective A e rs 20 Years ^ Dam Hess ^ Settlement Screens Attic None Heatin FWA HWBB Radiant Amenities ^ Dro Stair ®Stairs ^ Other Fuel Gas ® Floor Scuttle ^ Fre laces # Coolin Central Air Conditionin Patio/Deck D. ^ Finished ^ Heated ^ Individual ^ Other ^ Pool A liances ^ Refri erator ®Ran e/Oven ®Dishwasher ®Dis osal Finished area above rade contains: ^ Microwave ^ Washer/ 8 Rooms 4 Bedrooms 2 5 Bath( • Additional features s ecial ever efficient items, etc.. None Noted Describe the condition of the roe includin needed re airs, deterioration, renovations, remodelin ,etc. . the sub'ect roe ins ection. The roof a ears to be in avera a condition. Physical detE WdDblHunq, Storm Units/ -Yes/Avg. Woodstov ®Fence Porch Cc ® Other Ba ' D Other (de 2,172 Yes ^ No ff No, describe vements -Type Public Private FEMA Map Date 3/16/2009 Yes ®No ff Yes, describe Floors C t Wd Tite/Gd Walls Plaster/Gd. le/Av . TrirrVFinish Wood/Gd. Bath Floor Tile/Gd. d. Bath Wainscot The/Gd 1. Car Stora a . None ® Drivewa # of Cars 3 # Drivewa Surface Concrete ® Gara e # of Cars 2 :red Car ort # of Cars ~n ^ Att. ®Det. ^ Built-in ribe quare Feet of Gross Living Area Above Grade e was no functional obsolescence ind is pica) of the subject affprti~A ~.,o ~ Are there any physical deficiencies or adverse conditions that affect the livability, soundness, or structural integrity of the property ~ ^ Yes ®No If Yes describe Proximity to Subject ~ _ __ ~ ' 0.27 miles E 0 50 files E Sale Price ~ _. -- - _ _-- N/A . $ 199 000 $ 0.73 miles SE - Sale Price/Gross Liv. Area __ - ~ s .ft. $ 110.07 s .ft. ---- $ 88 63 s ft 205 000 $ 210 000 - Data Sources Verification Sources F ~' MLS#10180506 'Public Records _ . . . __ _ $ 83.17 s .ft. r.Files MLS#10187595 r.Files MLS#10177667 ~°`_ r.Files ' VALUE ADJUSTMENTS _ (~± ~ CRIF TIGtJ Publi ~ Records Public Records ~ DESCRIPTION + - $ Ad ustment DES CRIPTION + - $ Ad~ustment DESCRIPTION ~ Sales or Financing ~ T ~ VA DOM 38 ~ Conv DOM 8 + - $ Ad ustment Concessions Date of Sale/Time ;° Seller Hel . -5 970 No S Iler Hel Cony. DOM 161 No Seller Hel Location ~ - ~ 08/14/2009 Suburban/Gd SuburbaNGd 01/22 2010 08/24/2009 Leasehold/Fee Sim le . . F ;>i Subur aNGd. SuburbaNGd. ee m le Fee Sim le Fee S m le Site 15 A ~ Fee Sim le View . ~ re .08 Acre ) +500 .32 Ac e -1 000 26 Acre Desi n S le tY Avera a Avera a Avera a . Avera e -1 000 2 Stoi 2 Sto 2 St Quallt of Construction o 2 Sto Brick Vin I/Gd. Brick Vin Gd. Asbes os/Av Actual A e 110 Y . +4 000 Wood/Av . + 4 000 ears 110 Years 110 Y '' ors Condition G 90 Years ood Avera a +5 000 Good Above Grade T t l ~ Good Room Count o a E drms. Baths Total Bdrms. Baths Total B rms. Baths Total Bdrms Baths G Li i 8 4 2.5 8 4 2.5 8 4 1.5 +2 500 8 . 4 2 ross v n Area 2,172 s .ft. 1 808 s .ft. +7 300 2 313 s ft +2 000 Basement & Finished U f i h . . -2 800 2 525 s .ft. -7 100 n in s ed Unfinished Unfinis ed Rooms Below Grade 100% / 0% 100% / 0% 100% / 0% Unfinished Functional Utili A 100% / 0% vera a Avera a Avera . Heatin Coolin GFWA Avera e Ener Efficient Items /CAC EBB/None +2 000 GStea /None +2 000 GSteam/CAC Gara e/Car ort Storm Units Thermal one -2 000 Storm nits s Porch/Patio/Deck 2 Car Gara a 2CarC t 2CrGr Cov. Pch Deck Cov Pch Patio -2 000 2CarC ' 2CrGr -2 000 2 Car Gara e fire lace . N Cov. Pc Patio Deck +1 000 one Fire lace -1 500 Fire lac' Other B l -1 500 Fire lace -1500 a con Fence None + 1 500 ScreenF~ orch None +1 500 • Net Ad'ustment otal Adjusted Sale Price ®+ - $ Net Adj 2 4 % 4 830 ®+ ^ - $ ' 1 200 ^ + ®- $ -1 1 00 of Com arables I did did not research . . Gross Ad'. 14.0 % $ the sale or transf hi t j Net Ad . 0.6 % 203 830 Gross Ad'. ~ 7.7 % $ 206 200 G ossdAd'. 8.6 % $ 208 900 er s o of the sub ect roe and com arable sales. If ot, a lain M research ®did ^did not reveal an rior sales or transfers of the subject roe for the three a rs rior to the effective date of this a raisal Dat S a ources Public Records MLS . M research ^did did not reveal an rior sales or transfers of the com arable sales for the ear rior to the date of sale of the com arable sal Data S ources Public Records MLS e. R ort the results of the res h earc and anal sis of the rior sale or transfer histo ITEM of the sub~ect roe and om arable sales r ort additional rior sales on a e 3 Date of Prior Sale//Transfer . SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 05/21/2009 Price of Prior Sale/Transfer No Transfer in No Transfer in 1 No Transfer in Data Sources Last 12 Months Last 12 Months Public Records Public Record Last 12 Months Effective Date of Data Sources s Public Records 03/08/2010 03/08/2010 Public Records 03/08/2010 03/08/2010 Ana sis of rior sale or transfer histo of the subject ro and com arable sales The subiect tr nsferred on 05/21/2009 f sale. There were no transfers of the com arables within 12 months. or 1. This transfer was NOT a nary of Sales Comparison Approach The subiect is in good condition Comparables are irj similar condition and were chosen from a 1 mile radius 12 month time frame and are located in the same market area. Com arables were onsidered the best available at the time of the a raisal are similar in age and appeal and establish a range of value for the subiect A $20/sgtNare foot adjustment was made to cnmr,araF,~cc Indicated Value b Sales Com orison A roach $ 208 000 Indicated Value b :Sales Com orison A roach $ 20 8 000 Cost Approach (if develo ed) $ Income Approach (if developed) $ N/A The Sales Com orison roach to Value enerall indicates the best value for the sub'ec roe .The Cost A roach to Value and The Income • each were considered bot are no# a ro iate for this a isal. - This appraisal is made ®"as is", ^ subject to completion per plans and specifications on the basis of ~ hypothetical condition that the improvements have been completed, ^ subject to the following repairs or alterations on the basis of a hypothetical condition that thel, repairs or alterations have been com leted or • n nlA/lnn rgnlltrarl InCngr}Inn haCarl nn th0 OVtr'Jnrl~InaN ~cc~imntinn that tha rnnrlifinn nr rlafirinnrv r•noc not ra ' P ^ subject to the - _- _ -' - - - Q'll llf0 a~tOrA}Inn nr rPnalr' Ain ron~iro rnti~ ~irnrl Tb~ic ~nnr~in~l - - - - Provide ad uate information for the lender/client to re licate the below cost fi ures and calculations. Su ort for the o inion of site value summa of com arable land sales or other methods for estimatin site slue The site value is knowled4e of past land sales with similar site as the subject ESTIMATED ^ REPRODUCTION OR ®REPLACEMENT COST NEW Source of cost data Marshall and Swift Quality rating from cost service Average Effective date of cost data Comments on Cost Ap roach (gross living area calculations, depreciatior The cost approach was not used due to the aae of thA ~~.h. Estimated Remaining Economic Life Estimated Monthl Market Rent $ Summary of Income Approach ~incii~ and VA X Gross Rent for market rent and GRti OPINION OF SITE ALUE ___________________ -------------- DWELLING I S .Ft. @ $ ------------------------------------- _$ 25 OC _ - (/2010 S .Ft. $ - ----- - : _$ Gara eJCar ort '~ S .Ft.@$ ---- - - ~ `$ ___ _$ Total Estimate of C st-New ____ Less Ph sical Functional _ _$ External De reciation ~ D reciated Cost of Im rovements _$ "As-is" Value of Site Im rovements __ _____ _ 40 Years INDICATED VALUE Y COST APPROACH ---------- --------- -------------------------- _$ 25 000 ;r _ - Indicated Value by Income Approach Is the develo er/builder in control of the Homeowners' Association OA ? Provide the followin information for PUDs ONLYrf the develo er/builder is in c^onttol of t^he HOA and the sub ect Detached ^ Attached Legal Name of Pro'ect o e is an attached dwellin unit. Total number of hases Total number of units Total number of units rented Total number of un is sold - Total number of units for sale Data source s Was the ro'ect created b the cornersion of existin buildin s into a PUD? ~~ Does the ro"ecf contain an mull-dwel~n units. ^ Yes ^ No If Yes, date of onversion. ^-Yes ^ No Data Source a Are the units, common elements, and recreation facilities com lete? ^ Yes ^ No If No, describe the stat s of com letion. -~ s This appraisal report is subject to the following scope of work, intended use, intended user, statement of assumptions and limitin conditions, definition of market value, 9 and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of ~NOrk to include any additional research or analysis necessary based on the complexity of this appraisal notTC~onsttut mat natloalterations to thisoa h ra sal f ~ca~ns ire also nat pe!,rrnitted. However, ad~ifional certifications that do pp report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the followirf g definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser musth at a minimum: 1 inspection of the interior and exterior areas of the subject roe () pertorm a complete visual 1 p p rly, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VALUE: 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, etch acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as ~ of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the properly or transaction. Any adjustrment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the properly being appraised or the title to it, except for information that he or she became aware of during the reseiarch involved in pertorming this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the .approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of 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. 4. The appraiser will not give testimony or appear in court because he or shy made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (uch as needed repairs, deterioration, 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 research involved in pertorming the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the prese ce of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less va~uable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The a praiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be requir~d to discover whether such conditions exis . Because the appraiser is not an expert in the field of environmental hazards, phis appraisal report must not be considered as an environmental assessment of the property. I 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will 2. I pertormed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I pertormed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards hoard of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost a d income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement I for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date I~of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the c mparable sales for a minimum of one ear rior to the date of sale of the comparable sale, unless otherwise indicated in tf~is report. y p 7. I selected and used comparable sales that are locationatly, physically, and flunctionally the most similar to the subject propert . Y 8. I have not used comparable sales that were the result of combining a land dale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that wa$ provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of properly in 'this market area. 12. I am aware of, and have access to, the necessary and appropriate public end private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other piarties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject properly, and the proximity of the subject properly to adverse influences in t e development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not I mited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental condi ions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in pertorming this appraisal. I have considered these adverse conditions in my analysis of the properly value, and have reported on tlhe effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal repot. 17. I have no present or prospective interest in the property that is the subject o~ this report, and I have no present or prospective personal interest or bias with respect to the participants in the trans ction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report n the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective own rs or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for pertorming this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I w uld report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or dire tion in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific su sequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate th ! were set forth m this appraisal report. If I relied on significant real properly appraisal assistance from any individual or in ividuals in the pertormance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed- in -this appraisal report. I certify that any individual so named is qualified to pertorm thie tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. I - -- vu~an i u rc aN}.-i atacr a ~~r JG~JGI V IJVI y aN~.n awci a ~n aNNnuauic~ wi iaci n. .auui i wi iJCi n i ~ ~uat uc vu~an ~cu uciui c u ua aNNi a~aai report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report b,y me or the lender/client may be sutrteet to e~rtain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgaigee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves any one or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directlyc supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either asub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to pertorm this appraisal, and is acceptable to pertorm this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Vincent Minnici Signature Name Vincen~ tt a Company Name ~ Minnici Appraisal Services Company Address P.O. Box 6873, Harrisburg, PA 17112 Telephone Number (717) 671-1889 Email Address Minnici.appraisalsCa~comcast net Date of Signature and Report March 20, 2010 Effective Date of Appraisal 03/09/2010 State Certification # RL001747L or State License # or Other (describe) State # PA State PA xpiration Date of Certification or License 6/30/2011 ADDRESS OF PROPERTY APPRAISED 511 W Main St Mechanicsburg, PA 17055-3244 1PPRAISED VALUE OF SUBJECT PROPERTY $ 208,000 .ENDER/CLIENT lame ~ompany Name Estate of Sabra Calland :ompany Address 511 W Main Street, Mechanicsburg, PA SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature ' State Certification # or State License # State Expiration Date of Certification or License SUBJECT PROPERTY ^ Did not insect subject property ^ Did inspect exterior of subject property from street Date of Ins ection ^ Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES ^ Did not inspect exterior of comparable sales from street This Appraisal Report is ~ of the following types: ^ Self Contained (A written report prepared under Standards Rule 2-2(a) , persuant to the Scope of Work, as disclosed elsewhere in this report. ®Summa ) ry (A written report prepared under Standards Rule 2-2(b) , persuant to the Scope of Work, as disclosed elsewhere in this report.) ^ Restricted Use (A written report prepared under Standards Rule 2-2(c) , persu nt to the Scope of Work, as disclosed elsewhere in this re ort restricted to the stated intended use by the specified client or in~ended user.) p ' Comments on Standards Rule 2-3 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 re$urt, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and tl>is report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. - I did not base, either partially or completely, my analysis and/or the opinion of value in the appraisal rep rt on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subjec~ property, or of the present owners or occupants of the properties in the vicinity of the subject property. -Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. - Unless otherwise indicated, no one provided significant real property appraisal assistance to the person($) signing this certification (d there are exceptions, the name of each individual providing significant real property appraisal assistance is stated elsewhere in this report). -Unless otherwise indicated, I have performed no services regarding the subject property within the prior three years, as an appraiser or in any other capacity. Signature: _ Name: Vincent Designation: Date Signed: March 20, 2010 State Certification #: RL001747L or State License #: State: PA APPRAISER (only if required): Signature: Name: Designation: Date Signed: State Certification #: or State License #: State: this report used the Sales Comparison to determine an opinion of Fair Market Value. The Replacement Cost is used only on new construction or properties that are less than 10 years old and the Income Approach is used when the subject is to be a single family rental property. REPORT REFERENCE COMMENTS Every effort has been made to conform to U.S.P.A.P. and in most cafes even stricter interpretations found common to most investors in the secondary market. Exact "R" value insulation factors could not be determined. Any inforiination stated on the appraisal was provided by the inspection where the insulation was visible, or by the owner or agent of the owner where the insulation was concealed. Heating systems abbreviations used in this report are as follows: The'first letter denotes the fuel used - O = Oil, G = Gas, E = Electric, C = Coal, W =Wood, and D =Duel Fuel. The next series indicated the type of heat: BB =Baseboard, FWA =Forced Warm Air, HWBB =Hot Water Baseboard, CIB =Cast Iron Baseboard, STM =Steam (radiator or convector), HW =Hot Water (Radiator or Convector), RAD =Radiant (heating elements concealed in the ceiling or floors). Air Condition: CENT =Central Air, Wall =Built in wall units. Occasionally, the subject or comparable have special, higher efficiency heating systems: HEAT PUMP = a forced warm air heating system with a conventional backup heating system (usually electric, Could be oil or gas) and central air conditioning. Comparable photos may show listing signs or weather conditions different then the subject photos. Photos maybe taken from the appraisers data base. All of the sales have been viewed by the appraiser as generally requested by the appraisers clients. Subject photographs are original photos taken at the time of the property inspection and have not been altered. The digital signature is an original signature that is password protected end is an accepted form of signing an appraisal. SUBJECT PROPERTY NOTATIONS There has not been a title search or survey completed on the subject property that would confirm or deny any encroachment, easements or deed restrictions on or against the subject property. At the time of the inspection of the subject unless noted in the appraisal report, none of the items mentioned in this paragraph were visibly noticed or apparent. The appraisal is made considering the items not present or having no effect on the overall typical use of the subject as valued in this report. If any of these items are present, the Falir Market Value as determined by this report may be adversely affected. When applicable within the appraisal report, it is assumed, unless noted in the report, that the roof, plumbing, heating, electrical and air conditioning system, wells, septic tanks or cesspool are in satisfactory operating condition, that the building is structurally sound and free of termite infestation and free of termite damage. The appraiser suggests that buyers, lenders and other interested parties obtain certifications from properly qualified professionals for their protection. INCOME APPROACH COMMENTS The Income Approach to Value. is considered inappropriate for use in this appraisal report. This is based on the fact that a typical purchaser for the subject property has an interest in the pur hose for their primary residence opposed to the concern of the value generated, through investment, from the possible income produced. In addition verifiable information available is not a matter of public record and accuracy is, at best, considered limited n nature. For this reason, although considered, the Income Approach to Value is considered inappropriate for use in this appraisal report. Subject Front 511 W Main St Sales Price N/A Gross Living Area 2,172 Total Rooms 8 Total6edrooms 4 Total Bathrooms 2.5 Location Suburban/Gd. View Average Site .15 Acre Quality Brick,VinyVGd. Age 110 Years Subject Rear Subject Street Subject Front 511 W Main St Sales Price N/A _ _ Gross Living Area 2,172 Total Rooms 8 Total6edrooms 4 ' Total6athrooms 2.5 I, Location Suburban/Gd. ~!, Vew Average ' Site .15 Acre Quality Brick,VinyVGd. Age 110 Years Subject Rear Subject Street Subject Garage 511 W Main St Sales Price 1~1/~ Gross Living Area 2,172 Total Rooms g Total Bedrooms 4 Total Bathrooms 2.5 Location SuburbaNGd. Vew Average Site .15 Acre Quality Brick,VinyUGd. Age 110 Years Subject Rear Subject Street Comparable 1 302 S York Street Pxox, -to Subject 0.27 miles E -- Sale Price 199,000 Gross Living Area 1,808 Total Rooms 8 Total Bedrooms 4 Total6athrooms 2.5 Location SuburbaNGd. View Average Site .08 Acre Quality Brick,VinyUGd. Age 110 Years Comparable 2 419 S Frederick Street Prox to Subject 0.50 miles E Sale Price 205,000 Gross Living Area 2,313 Total Rooms 8 Total Bedrooms 4 Total Bathrooms 1.5 Location SuburbaNGd. View Average Site .32 Acre Quality Asbestos/Avg. Age 110 Years Comparable 3 720 S Market Street Prox. to Subject 0.73 miles SE Sale Price 210,000 Gross Living Area 2,525 Total Rooms 8 Total Bedrooms 4 Total Bathrooms 2 Location SuburbaNGd. View Average Site .26 Acre Quality Wood/Avg. Age 90 Years r C3~~~F~4L $T~-.~ N~11T1~QI~A~ 1M~U!'~1C~' C~I~~~~Y ~~~~~~ I~i F~r~an~i~1 ~~t~fit'~ R~-L E~TAT~ ~kR~'~l~~R~ ~R`RL~~S ~ f~M~S~~l~~ 11~~Utw~~ PiL.1~Y ~1~CL~4~lTCQi~~ P~~P T ~ a ~ ~ e~ p~l~y. h ~ pvii~y ~ alt o~da-~c ~d ~~ ~~ur~u~y. i~vl~:y hiumber: rr~~~r Fer~rat of t~umbar. r~~8s 7. t~EQ ~hiB~tJRE~: Vi~+cee~ A~fi,rnic;~ ~ur~, P~11?1,1.1 ~. RiQLI~Y PEi Int~p~ivn tom: ExpiraUa~r torte: v~o!1e E~fec~ive 1~:d1 a.m.ndarcl Time ,~ ~e address c~tt'7e i+Jamed insut~d.. ~. Lti~ltT ~ L1il..t'i'!r<'. J~ Eadt C~.~~~~'..a`(jlm: ~ 5~i0yQOQ #~~M.~Y ~~lyyyyy{Rl ~~- have a ~e~rate~ ~~"" Litri~ t~ Li~bitl~y: Eactr Maim: ~ot~ I~late: ~~~ •4. QEI>~U~T~LE E Ins. $5dd.d4} ~: ~'I tadQ.dQ 5. RETRCi~k+~T~E QI~TE. osna~n ff ~ date is indic~t~ed, his pai~r wiA r~~ prime cvve~i~e fcx ~feir» arises vut c~ a~ acct, error, vmiesivn yr pen~vnai in]ury which ~t~cur~i bafior~ such date. ~. ENS~MEIrJT3: Thy is rnatie and armed su~Ject t~ prir~te~d pvli+~- form tvge~~r r the ~liuwinp ~m~a) emdor~emerrt~`s}. ~sxa~~~~.~~~~~rr~u~)+~s~.cr~.~r.~AU~,~ {c~n~7~ Herbert I~. tancly Insur~t~e ~, Inc. ~ 7'S ~e~cvnd Avenue. ~ui~ 410 ,~~,~~ l~te~m, ~4a~chuse#ts Q-876 t~vr~z+~d Ip-'n~fiv~e C~StV-d7-+I~P~-~'Zt3 {d~lj ~ ~+af~f~'+'k~t ~d07, ~aner~rl star Man~gertrertt ~anrry. Staard. CT Page ~ of ~ I'nod~ce.~ Code: (1Q021623U ~ ~Cocie: ?3128 I3-o~a ~1.Z9i~2~St ~3~4#a 14ft i ~ eft ~ Wood Deck ~---7 ~ [231 Sq ft] i 15ft i ~ i ~ N Bedroom ~ ~ ~ • o ~ N ~ 1 1 1 Bath ~ Oft 11ft ~ Kitchen Bath (half) First Floor [1236 Sq ft] Family M Living Room Dining Room 26ft 24ft ~ Covered Porch [19.~~ ft] Bedroom 26ft Bath w ~ Second Floor ~ [936 Sq ft] ~' Bedroom 26ft Bedroom Area Calculations Summary n re _ First Floor 1236 Sq ft Second Fbor 936 Sq ft Total LivinS Area (Rounded): on nr 2172 Sq ft Covered Porch 192 Sq ft Wood Deck 231 Sq ft 15 x 20 = 300 36 x 26 = 936 36 x 26 = 936 t9 x ti = 192 9 x 14 = 126 5 x 5 = 25 A v 1A OA d~~ \ro ~ \y UNIFORM PARCEL IDENTIFIER: 20-23-0567-005 `~~ ~iiwiu~~iii~ Made the ~ q ~ d o a3' .~ _, In the year 7'wo Thousand Nine (210!). .8etweelt FIRST 1V~1?~pNAL TRUST CDC, guceessor to I,egacy'x'rust Company, Trustee of the Myra R. Christian 'rust dated November 19, 2001, RD~BERT G. ~BREESL and DQRIS J. BREESE, husband and wife, ~ `~"'-' "GRANTORS" AND "GRANTEE" ~tnesseth, that the Bald Grantors for and In consideration of the sum of One (~ 1.00) Dollar, lawful money of the United States of America, unto them well acrd Truly paid by the said Grantee, at or before the sealing acrd delivery hereof, the receipt whereof is hereby ac~Enowledged, have granted, bargained and soli released and con~mec~ and by these presents do grant, bargain and sell, release and conJTrm unto the said Grantee, his hers and assigns, A-LL THAT CERTAIN lot of ground situate on the Sou#h side of West Main Street, in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the curb line on said West Main Street and at coiner of lot now or late of Grace I. Orris; thence along the line of Tot now or late of the said Grace I. Orris southwardly one hundred sixty-six and eight-tenths (166.8) feet to an iron pin at corner of lot of Walter J. Fisher; thence along the tine of other lot of said Samuel R. Basehore, of which this is a part, westwardly forty (40) feet to a point; thence along the line of said other lot now or late of Samuel B. Basehore northwardiy one hundred sixty-five and four-tenths (165.4) feet more or less, to the curb Tine on said West Main Street; thence along said curb line of said West Main Street eastwardly forty (40) feet, to the place of beginning. BEING THE SAME PREMISES which Myra R. Christiarn, Widow, by Deed dated August 21, 2002, and recorded in the Of1YCe of the Recorder of Deeds for Cumberland County in Deed Book 253. at Page .1642, granted and conveyed unto Myra R. Christian, Trustee of the Myra R. Christtan Living Trust dated November 19, 2001. Upon the death of Myra R Christian on July 2, 2007, the Trust became irrevocable, and The First Natilonal Trust Company, successor to Legacy Trust Company, began to serve as Trustee, and continues to serve in that capacity. On December 17, 2001, Myra R. Christian executed the First Amendment to the Myra R. Christian Trust, dated November 19, 2001. Section 1 of said Amendment provided that any and all rea! property owned by the Trust shall be specifically devised to Robert G. Breese and Doris J. Breese, and as a result, both are joining in this Deed as Grantors. ACTUAL CONSIDERATION: X220,000.00 Together with all and singular the buildings and improvements, ways, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profrts thereof,• and also all the estate, right, title, interest, use, trust, property, possession, claim and demand whatsoever, both in law, equity, or otherwise howsoever, of, ln, to, or out of the same: TO have and to hold the said lots or pieces of ground described above, with the buildings and improvements thereon erected, hereditaments acrd premises hereby granted and released, or mentioned and Intended so to be, with the appurtenances, unto the said Grantee, his heirs and assigns to and for the only proper use and behoof of the said Grantee, his heirs and assigns forever, And the said Grantors, their, heirs, successors and assigns, do covenant, promise and agree, to and with the said Grantee, his heirs and assigns, that they the said Grantors, their heirs, successors and assigns, have not done, committed, or knowingly or willingly su,, fl`ered to be done or committed, any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeachea~ charged or encumbered, in title, charge, estate, or otherwise howsoever. In Witness Whereof, said Grantors have hereunto set their hands and seals the day and year first above written, Signed, Sealed and Delivered In the Presence of .~ ,~~ . ~ `'~° '~~ ~ FIRST NATIONAx. TRUST COIVIPAN'Y, Trustee ,... ~~'~ ~ ~ "~ KA N A. I~ENDERD E ~~::~.~~ ~Q''•~ ~~ ~ ~ 'Vice President and Client Services Manager •.;q~* i ~ .,, t OBE G. $ ESE r D R1S J. R~ESE Commonwealth of Pennsylvania County of Schuylkill • ss. On this, the I ~`~ h day of ~~ ~ ~ , 2009, before me, a Notary Public, the undersigned officer, ,personally appeared KAREN A. KENDERDINE Vice President and Client Services 11~anager of The First National Trust Company, Trustee of the Myra R. Christian Trust, known to me (or satisfactorily proven) to be the person described in the foregoing instrument, and acknowledged, that she executed the same in the capacity therein stated and for the purposes therein containea~ IN WITNESS W,iYEREOF, I have hereunto set my hand and notarial seal. NoUUtuu sit, aE~- au~ M~-oE Notary rubNc ~'QT1EVIllE CIYY,'CNIlYlK{i,l COYN{'r My C~OmmitsloA Expires At~p Z~I, !Of 1 Commonwealth of Pennsylvania ss. County of .Sc ~ u ~ ~ ~ /~ y On this, the ~ ~ ~' day of I ~ a~ , 2009, before me, a Notary Public, the undersigned o,,~j`icer, personally appeared RUBERT G. BItEES +' and D4RX5 J. BREESE, his wife, known to me {or satisfactorily proven) to be the persons whose names are subscribed to. the within instrument, and acknowledged that they executed the same for the purposes ~~~i~~~. . contained. .z~s~i ,, • . , , , . IN WITNESS WHEREOF, 1 have hereunto set my hand and notart~,sF~ ,~.~` ~_::• •:.~"; ~`- ~'t ~~ ,. ,~ :. ~ 4 //~J ~ ~' ft ~ p ~. • y~ ~ ` O r o ._ r NOTARIAL SEAL Karen A. Kenderdine, Notary Public Ciry o~ Pottsville, Schuylkill County M commission ca Tres Deccmbcr 18, 2011 ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 200916836 Recorded On 5/21/2009 At 3:11:37 PM * Instrument Type -DEED Invoice Number - 44179 User ID - RAK * Grantor - BREESE, ROBERT G * Grantee - CALLA.ND, SABRA w * Customer -KEYSTONE LAND * FEES -_-_.._ STATE TRANSFER TAX $2,200.00 STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $10.00 JvsTICE RECORDING FEES - $11.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 MECIiANICSBURG SCHOOL $1,100.00 DISTRICT MECHANICSSURG $1,100.00 BOROUGH TOTAL PAID $4,448.50 * Total Pages - 4 Certification Page DO NUT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA ort c , RECORDER O D EDS »~so ~` -Information denoted by an asterisk may change during the verification process and may not be reflected on this page. OOOQPS APPRAISAL OF REAL PROPERTY LOCATED AT: 3 Hanover Square #7K Section: 101 Block: 28 Lot:1 New York, NY 10004 FOR: Private Estimate of Market Value AS OF: February 21, 2010 BY: Peter Seigleman/Metro Valuation (N1') 147 West 35th St - S;aite 1601 NEW YORK, NY 10001 PHN 212-944-2537 FAX 212-944-25:39 email email.metro~verizon.net In accordance with your request, we have enclosed a complete appraisal in summary format of the residential real property identified as the subject of this report. The purpose of the appraisal is to express an opinion of Market Value of the cooperative leased fee interest in the subject residential property as of the effective date of this appraisal. The market value of the subject property is estimated as if available for sale in the open market on the effective date of this appraisal. The date of this report and the effective date of this appraisal are both indicated in the body of the appraisal. The function of the appraisal is reportedly to provide the necessary documentation for internal client use. The scope of this appraisal includes a physical inspection of the subject site and improvements including measuring the improvements and taking sufficient photographs to adequately characterize the property appraised. The appraiser conducted an overview of current market conditions and trends along with an inspection of the subject neighborhood to assist in the determination of the neighborhood characteristics. Information was gathered from public records, multiple listing services, and other identified sources. The sources and data are considered reliable, and confirmation is included when available. When conflicting information was provided, the source deemed most reliable was used. Data believed to be unreliable was not included in the report, nor used as a basis for the value conclusion. Unless otherwise stated, it is assumed that there are no structural defects hidden by flooring or wall coverings or any other hidden or unapparent conditions of the property; that all mechanical equipment and appliances are operative; that all electrical components are functional; and that the roof is in serviceable condition. If the client has any questions regarding these items, professional inspections / certifications may be ordered at the clienUlender's discretion. The appraised value is subject to conditions and explanations contained in the accompanying report which sets forth the rationale, assumptions, and significant facts upon which the appraisal is based. DIGITAL SIGNATURES & PHOTOGRAPHS: Electronic signatures may be utilized in this report. USPAP and the appraisal standards board state that electronically affixing a signature to a report carries the same level of authenticity and responsibility as an ink signature on a paper copy report. ("The term written records includes information stored on electronic, magnetic or other media.") All electronic signatures in this report have a security feature maintained by the individual appraiser and the supervisory appraiser. If digital photographs are included in this report, they are original digital images and have not been altered in any way. They are not copies of 35mm photographs. Fannie Mae and Freddie Mac state that digital imaging is acceptable and that all photographs must be originals that are produced either by photography or electronic imaging. Peter B. Seigleman Proprietor /Chief Appraiser Metro Valuation Maf~CPf QfO~ ~I~mn~ ~ i ~_ -~-~ -~ ••~~ ~~~-~~• ~ ~,d~~~.,~C- ~ ware uwners C;or Map Reference: Geo 1-D-29 Census Tract: 0007.00 The u ose of this appraisal is to develo an o inion of: ^ Market Value as defined , or ather a of value describe Market Value as of 2/21/10 This report reflects the following value (if not Current, see comments ^ Current (the Inspection Oate is the Effectve Date) ®Retrospeclave ^ Prosy Approaches-developed #or tkus appraisal ~ Sales Compauson Approach ^ Cost~lpproach ^ t roach ( Reconciliation Commends aid ~copf Property Rights Appraised ^ Fee Simple ^ Leasehold ^ Leased Fee ®Other (describe) Cooperative Intended Use See Addendum ~ Intended Users b name or e : Private Estimate of Market Value Client: Private Estimate of Market Value Address: N/A Appraiser: Peter Sei IemaNMetro Valuation NY Address: 147 West 35t St, Ste 1601, New York, NY 10001 Location: Urban Suburban Rural Predominant One-Unit Housing Present Land Use Change in Land Use ,_ Built up: ®Over 75% ^ 25-75% ^ Under 25% Occupancy PRICE AGE One-Unit 25 % Growth rate: ^ Rapid ®Stable ^ Slow ®Not Likely ® Owner g5 $(000) (yrs) 2-4 Unit 5 % ^ Likely * ^ In Process ;Property values: ^ Increasing ^Stable ®Declining ®Tenant 15 100 Low New Multi-Unit 5 % * To: `Demand/supply: ^ Shortage ®In Balance ^ Over Supply ^ Vacant (0-5%) 10 000 Hi h 125+ Comm'I 65 % Marketing time: ^ Under 3 Mos. ^ 3-6 Mos. ®Over 6 Mos. ^ Vacant >5% 330+/- Pred 80+/_ % Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends): Subject is bound North by Chambers Street South and East b the FDR Dr and West b the Hudson River. The subject is located in an average neighborhood. Proximity to employment and support services is average and typical of commurnty The overall em to merit stabile is avers e Values within the sub'ect's market is current) declinin er ublished indices includin local ma'or brokers a ublications includin but not limited to Halstead Pro erties uarterl re ort. Su I continues to out ace demand in Manhattan. Marketin time remains between 3 and 6 months er in ui with local area brokers. A trend toward stabilization is noted now within the market. Dimensions: 116 x 89.25 - Coo Site Area: 10 353 S .Ft. Zoning Classification: C5-5 Description: High Density Commercial -Coop Permitted p ~ ^ Yes Zonin Com liance: ®Le al L al nonconformm grandfathered ^ Illegal ^ No zoning Are CC&Rs pcab~. ®No ^ Unknown Have the documents been reviewed? Yes ^ No Ground Rent if a licable $ N/A/ N/A Highest & Best Use as improved: ~ Present use, or ^ Other use (explain) Actual Use as of Effective Date: _Individual Cooperative Unit Use as appraised in this report: _Individual Coo erative Unit Summary of Highest & Best Use: Highest and Best Use is as currently utilized. p Utilities Public Electricity ® Other Provider/Description ^ U k Off-site Improvements Type Public Private Topography Level Gas ® n nown ^ Unkno Street Macadam ® ^ Size Average Water ® wn ^ Unknown Curb/Gutter Concrete S ® ^ Shape Regular -- idewalk Concrete ® ^ Drainage Ad Sanity Sewer rY ® ^ Unknown equate/Average Street Lights Vapor ® ^ dew Storm Sewer ® ^ Unknown A Average lle None ^ ^ Other site elements: FEMA Spec'I Flood Ha ^ Inside Lot ^ Corner Lot zard Area ^ Yes ®No FEM ^ Cul de Sac ^ Under round Utilities A Flood Zone X ®Other describe Coo erative Buildin FEMA Map Site Comments Subtect's site is # 360497 0184 FEMA Map Date 09/05/2007 average for the area rn size and topography General Description Exterior Description Foundation # of Units 205 ^ Acc.Unit Foundation Mason Slab N/A # of Stories 23 Type ®Det ^ Att ^ Exterior Walls Mason R f Crawl Space N/A . . Design (Style) Prewar/Av oo Surface Com osite Gutters & Dwnspts. Alum/Av Basement N/A Sump Pump ^ N1A ® Existing ^ Proposed ^ Und.Cons. Window Type Thermo/Av Dampness ^ N/A Actual Age (Yrs.) 84+/-Yrs StornVScreens Av /Av Settlement N Effective Age rs. 10+/-Yrs Interior Description Appliances Floors Hardwood/Av Refrigerator Walls D all/Av Range/Oven TrirrVFnish Wood/Av Disposal Bath Floor Certile/Avg Bath Wainscot Ceramic/Av Doors MetaWVood Dishwasher FarVFiood Microwave Washer/D er Finished area above grade contains: 2 Rooms Additional features: Standard. /A Infestation N/A Attic ® None Amenities ® Stairs ^ Fireplace(s) # ® Drop Stair ^ Patio ^ Scuttle ^ Deck ^ Doorway ^ Porch ^ Floor ^ Fence ^ Heated ^ Pool ^ Finished ^ 0 Bedrooms ~ Rat1 Basement None Heating Area Sq. Ft. Type HW % Fnished Fuel Oil Ceiling Walls Cooling Floor Central Outside Entry Other ~nrily Car Storage ®None Woodstove(s) # Garage # of cars ( Tot.) Attach. Detach. Bft.-In Carport Driveway Surface 517 Square Feet of Gross Living Area Above Grade Describe the condition of-the property (including physical, functional and external obsolescence): Subject unit was found to be in average overall condition 2nd Prior Subject Sale/Transfer d D ate: N/A Price: S~utC s SALES COMPARISON APPROACH TO VALUE if develo ed Th e Sales Com arison Approach was not dev eloped for this appraisal a FEATURE Address 3 Hanover SUBJECT Square . COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 7K 3 Hanover Square 3 Hanover Square 3 Hanover Square y Pro~amity to Subject 66 ' 106 136 ~ Same Pro ect Same Pro'ect ' ` :: Sale Price $ N/A $ Same Pro ect ;.:Sale Price/GLA $ N/A /s .ft. $ 600.00 /s .ft. 330 000 $ $ 622 73 /s ft 342 500 $ 349 000 $ ~~ Data Sources Verification Sources N/A . . . Streeteas .com, DOM: 39 Pro ert shark.com 634.55 /s .ft. DOM: 202 Streeteas .com DOM: 178 VALUE ADJUSTMENTS N/A DESCRIPTION Public Records DESCRIPTION Public Records + - $ Ad'ust DESCRIPTION , Pub ' Sales or Fnancing N/A N/A . + - $ Ad ust. DESCRIPTION + - $ Ad'ust. Concessions N/A N/A N/A N/A Date of Sale/Time N/A N/A N/A 01 /21 /2010 01 /21 /2010 Ri hts A raised C 12/28/2009 Location oo erative Coo erative Coo erative Coo erative Site Avera a Avera a Avera a Avera e View Na a t. buildin Na a t. buildin n/a a t. buildin Na a t. buildin Desi n S le Avera a Avera a Avera a Avera e Quali of Construction Prewar/Av Avera a Prewar/Av Avera a Prewar/Av Prewar/Av A e 8 Avera a Avera e 4+/-Yrs 84+/-Yrs 84+/-Yrs Condition A 84+/-Yrs ver a a Aver a a Avera a Avera e Above Grade Room Count Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths 2 0 1 2 0 1 2 0 1 2 0 1 Gross Livin Area Basement & Fnished 517 s .ft. 550 s .ft. -7 500 550 s .ft. -7 500 550 s .ft. -7 500 Rooms Below Grade N/A N/A N/A N/A N/A N/A Functional Utili A N/A N/A vera Avera a Avera a Heatin Coolie Ad Avera e e /Av Ade /Av Ade /Av Ade /A Ener Efficient Items Standard Standard Standard v Standard Gara e/Car ort N/A N/A N/A Porch/Patio/Deck N/A N/A N/A N/A Floor 7 h F N/A t loor 6th Floor +1 000 10th Floor -3 000 13th Floor -6.000 Net Ad'ustment otal ^ + ®- $ -6 500 + - $ -10 500 + - $ -13 500 Adjusted Sale Price of Com arables $ 323 500 $ 332 000 $ 335 500 Summary of Sales Comparison Approach See Addendum. ESTIMATED ^ REPRODUCTION OR ^ REPLACEMENT COST NEW ~o~cce of~ost-data: Quali rati from cost service: Effective date of cost data: _ } ''' Comments on Cost Approach (gross living area calculations, depreciation, etc.): Estimated Remainin E 1 N OF SITE VALUE--------- -- - - --- -- ---- - - - _$ QWELLING - S ,Ft. @ $ -------- ------- S .Ft. @ $ _$ - - _$ Gara e/Car ort Total Estimate of Cost-New S .Ft. @ $ _- _$ - _$ Less Ph sical Functional External De reciation _$ Depreciated Cost of Improvements "As-is" Value of Site Improvements _$ _$ _$ _$ g conomic Lrfe if regwred : Years INDICATED VALUE BY COST APPROACH --._--_---__--_-_ _ _ ______ - INCOMEAPPROACH TO VALUE (if developed) The Income Approach was not developed for this appraisal - -$ Estimated Monthly Market Rent $ X Gross Rent Multiplier - $ Indicated Value by Income Summary of Income Approach (including support for market rent and GRM). PROJECT INFORMATION FOR PUDs (if applicable) ^ The Subject is part of a Planned Unit Leal Name of Protect: N/A Describe common elements and recreational facilities: Indicated Value b :Sales Com arison A proach $ 330 000 Cost A roach (if develo ) $ Income A roach (if develo ed) $ Final Reconciliation Coops are generally purchased based on comparable sales rather than reproduction cost or income generatpinq potential The sales Sales A roach best reflects the actions of ical bu ers and sellers. 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 or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been coin leted the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair: p ~ ^ subject to U This report is also subject to other Hypothetical Conditions and/or Extraordinary Assumptions as specified in the attached addenda Based on the degree of inspection of the subject property, as indicated below, defined Scope of Work, Statement of Assumptions and Limiting Conditions, and Appraiser's Certifications, my (our) Opinion of the Market Value (or other specified value type), as defined herein, of the real property that is the subject of this report is: $ 330,000 , as of: February 21, 2010 ,which is the effective date of this appraisal. If indicated above, this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions included In this report. See attached addenda. A true and complete copy of this report contains pages, including exhibits which are considered an integral part of the report. This appraisal report may not be properly understood without reference to the information contained in the complete report. Attached Exhibits: ^ Scope of Work ®Limiting Cond./Certifications ^ Narrative Addendum ®Photograph Adtlenda ®Sketch Addendum ® Map Addenda ®Additional Sales ^ Cost Addendum ^ Flood Addendum ^ Manuf. House Addendum ^ Hypothetical Conditions ^ Extraordinary Assumptions ^ r-i ~--, Client Contact: E-Mail: APPRAISER Client Name: Private Estimate of Market Value Address: N/A SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) AppraiseriVame. Peter SeicTeman/Metro Valuation (NY) CO Apprai e~Name: Company: Metro Valuation Company: Phone: (212) 944-2537 _ Fax: X212) 944-2539 Phone: _ '` E-Mail: email.metro(awerizon net E-Mail: Fax: Data Sources N/A Pro ert shark.com Verification Sources N/A Public Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ dales or Financing N/A N/A Concessions NIA N/A . Date of Sale/Time ~~ N/A 11 /16/2009 Rights A raised Coo erative Coo erative Location Avera a Avera e Site n/a a t. buildin n/a a t. buildin View Avera a Avera e r~ Desi n S le Prewar/Av Postwar/Av Quality of Construction Avera a Avera e ~' A e 84+/-Yrs 50+/- Yrs == Condition Avera a Avera e a Above Grade Total Bdrms Baths Total Bdrms Baths Room Count 2 0 1 2 0 1 Gross Livin Area 517 s .ft. 480 s .ft. +; Basement & Fnished N/A N/A Rooms Below Grade N/A N/A Functional UGIi Avera a Avera e Heatin Coolin Ade /Av Ade /Av Ener Efficient ftems St d d Streeteasy.com, DOM: 218 Active DESCRIPTION + - $ A N/A N/A 08/01 /2009 Coo erative Avera e n/a a t. buildin Average Prewar/Av Avera e 84+/-Yrs Avera e Total Bdrms Baths 2 0 1 575 sq.ft. -13. N/A N/A an ar Standard Standard Gara eJCar ort N/A N/A N/A Porch/Patio/Deck N/A N/A N/A Floor 7th Floor 6th Floor +1,000 17th Floor Net Ad'ustment Total Adjusted Sale Price of Com arables Summary of Sales Comparison Approach 357. Streeteasy.com DOM~ 56 Active DESCRIPTION + - $ , TV/A N/A 01/21/2010 Cooperative Avera e n/a a t. buildin Avera e Prewar/Av~ Avera e g4+/-Yrs 4vera e Total Bdrms Baths 2 0 1 550 sq.ft. _7 N/A N/A Avera e Ade /Avc Standard N/A N/A -7,000 6th Floor $ -20 +1 + - $ -6 $ 332. of it being under respon~ii~le ownership. - ~ ~ ~ - . . -The appraiser may ha~~~e provided a sketch in the appraisal report to show approximate dimensions of the improvements, and an suc is included only to assist the reader of the report in visualizing the property and understanding the a raiser's determi ~ y h sketch otherwise indicate, a Land Survey was_not performed. pp nation of its size. Unless - If so indicated, the appraiser has examined the available flood ma ~ data sources) and has noted in the appraisal report whether the subject shte srlocated 1n an ident f deral Emergency Management Agency (or other appraiser is not a surveyor, etl Special Flood Hazard Area. Because the 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. F - If the cost approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best use, and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in con'unc i ~ with any other appraisal and are invalid if they are so used. Unless otherwise specifically indicated, the costa roach value i I ton value, and should not be used as such. pp s not an insurance -The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, de reciation th F of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aw a presence normal research involved in pertorming the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledee o during the 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 con is makes no uarantees or warranties, drtions and 9 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 exis . 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 pertormetl in a workmanlike manner. - An appraiser's client is the party (or parties) who engage an appraiser in a specific assignment. Any other party acquiring 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 pertorms 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. 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.): __ - The credibility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited onl b the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional anal ses o ini y y have no present or prospective Interest in the property that is the subject of this report and no personal interest withpespect to the parties ns _involved. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assi nment. My engagement In this assignment was not contingent upon developing or reporting predetermined results. g - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or dir 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 subsequen 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 Professional Appraisal Practice that were in effect at the time this report was prepared. of - 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. - Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. - Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification. Additional Certifications: 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 under 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. Client Contact: E-Mail: APPRAISER Address: Appraiser Name: Peter ~eigleman/Metro Valuation (NY) Company: Metro Valuation Phone: (212) 944-2537 _ Fax: (212) 944-2539 E-Mail: email.metro verizon net Name: Private Estimate of Market Value SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory or Co-Appraiser Name: Company: Phone: E-Mail: Fax: _ _ _ _ _ -___ -- The intended user of this appraisal is only the stated Client Only. The intended use is to evaluate the propert that is the subject of this appraisal only, subject to the stated Scope of Work, pur ose of the a y appraisal report form, and Definition of Market Value. No additional Intended Users op Int nlded Use saregidentified by he appraiser. Subject's Project: The appraiser utilized thE~ 3 most recent comparable inside sales in the subjects. The following comparable studio sales also sold within the past year: #136 - $342,500 - 12/28/2009 #6G - $350,000 - 11/16/2009 #14G - $349,000 - 10/23/2009 #4F - $360,000 - 08/06/2009 Comparable #5 unit 14H went into contract 03/16/2010, after the effective date, for $310,000 Sale Comparison Commentary Time adjusted at .5%(-)/month for sales which closed in excess of 3 months prior to the effective date of appraisal. Floors at $1000/floor difference GLA at $225/sq ft difference. Amenity adjustments as noted. Subject is located in an urban area that typically exhibits relatively high density development and extensive availability of city water and sewer services. Subject's neighborhood is comprised of a mix of apartment buildings, offices and single family and multi family homes. Variations between the floors of the comparables used within this report are common and customary for this market area. Floor adjustments based on market reaction to different floors Age adjustments not deemed applicable, the subject and the comparables have similar effective ages. Limited area sales necessitated the use of sales exceeding recommended 3 months sale date guidelines. Manhattan has no MLS system. Area listings, in contract sales, and days on market are considered proprietary information held by area brokers who do not release this information ode - L~'~'. GLAl First Floor 517.00 517.00 First Floor 12.5 x 22.0 12.0 x 13.0 6.0 x 7.0 4.0 x 6.5 4.0 x 4.5 275.00 156.00 42.00 26.00 18.00 5 Calculations Total (rounded) ~ 517 TOTAL LIVABLE (rounded) ~ 517 ur ~' .. ~ ~ `" ~~ _w. a+ t ~~ ~ '~-~ t~` `t ~4 `, ~ ~ ( C 5~~~~i ~~: V .~.~~ ~~ ¢~ ~~Ay~~~ y ~ ~~~ f y .. ~ ;v\ ~~ ~ ~Sw ~ ~: ~~~~ ~~ ~ ~ ~~ ~. ~ ~ ~` .YLZ ~ h. .~ 1 f 1 ' ~ .. ~ ~-, x ~~ ~ _.a£` -~' Subject Front 3 Hanover Square ~aies Rra~ N/A Gross Living Area 517 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average View Average Site Na apt. building Quality Average Age 84+/_Yrs Subject Rear Subject Street Interior Kitchen Bath Comparable 1 3 Hanover Square -Prfl~ to Subject Same Pfojeet _ Sales Price 330,000 Gross Living Area 550 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average View Average Site n/a apt. building Quality Average Age 84+/-Yrs Comparable 2 3 Hanover Square Prox to Subject Same Project Sales Price 342,500 Gross Living Area 550 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average dew Average Site n/a apt. building Quality Average Age 84+/-Yrs Comparable 3 3 Hanover Square Prox. to Subject Same Project Sales Price 349,000 Gross Living Area 550 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average View Average Site Na apt. building Quality Average Age 84+/-Yrs Comparable 4 215 Park Raw RrOX. to Subjee# 0.75 miles-IV-E Sales Price 350,000 Gross Living Area 480 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average Vew Average Site n/a apt. building Quality Average Age 50+/- Yrs Comparable 5 3 Hanover Square Prox. to Subject Same Project Sales Price 345,000 Gross Living Area 575 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average dew Average Site Na apt. building Quality Average Age 84+/-Yrs Comparable 6 3 Hanover Square Prox. to Subject Same Project Sales Price 339,000 Gross Living Area 550 Total Rooms 2 Total Bedrooms 0 Total Bathrooms 1 Location Average View Average Site Na apt. building Quality Average Age 84+/-Yrs New York, NY 10001 ~i~, ~ ~'~ ~ .;^ °~ ~s ~ . ,,~,~ ~v.,. ~, Sao , on the web: metval.com 3/22/2010 Telephone Number: 212-944-2537 Fax Number. 212-944-2530 T0: Internal Order #: 66353 Private Estimate of Market Value Lender Case#: Client File #: 66353 Main File # on form: 66353 Telephone Number: Fax Number: Other File # on form: 66353 Federal Tax ID: Alternate Number: E-Mail: Employer ID: ALL INVOICES FROM METRO ARE TO BE PAID UPON RECEIPT AND ARE DUE WITHIN 30 DAYS LATE FEES, AND COLLECTIONS COSTS ARE THE RESPONSIBILITY O ANY INVOICE NOT PAID WITHIN 30 DAYS IS SUBJECT TO A LATE FEE F INDIVIDUAL BILLED. OF UP TO 25%. Lender: Private Estimate of Market Value Purchaser/Borrower: Estate Of Sabra W. Calland Property Address: 3 Hanover Square #7K City: New York County: New York Legal Description: Section: 101 Block: 28 Lot: 1 Ciient: Private Estimate of Market Value State: NY Zip: 10004 Fuli Coop Appraisal *"*your satisfaction with our service is our top priority""' SUBTOTAL Check #: Date: Description: Check #: Date: Description: ' Check #: Date: Description: ~I IRT(1T~1 400.00 400.00 ~~„ tJ .._. N N N ~ ~ ( oo~ oooo-~' d C ~ ~^~ ~~ ~ ~ b ~ ~,~~, b b Ct] z O i ~ ~ ~ ~ N ~ W O E ~ N ~ O N O N to ~ ~ W O A V N ~ W O~ O O O N O 00 0~0 W O O O o ~ z ~ ~ b b ~ ~~ ~~ A ~ ~ ~ ~ c y ~p ~ ~ ~ C~ C.~ v"~ y fD O .y `+ ~ c ~ ~ .~ S ~.,.,, o b ~ r o ~ ~ cu c i~ ° ~ vo 4 ~ .o• o o ~ ~ ~ ~ £.' 7 w ~ o .- ~~ N .-. O ~1 N _O ~ po ~O OHO ~ ~~ A :A V W W W N N N 0 00 ~ ;' o ,~ c 00 O~ W ~ v ~ ~ A cn O 00 ~ ~ W w N w N O~ N 0 oNo N vNi ~ ~O o`o O N 0~0 ~ O 000 N .... N 00 01 W C~ ~1 j 1 N to Vii W rN-~ O W p~ N W ~ 00 N to W N ~ ~ J OHO N W N ~ O ~O cn r.. ~.. Vl C1~ CIS O I O IO W W W cn vNi vNi J~ l~ ~ ~O ~O ~D NI NIN w w oho J 1~ O w w N N 00 ~ j ~ ~ ~ N W J N to ~ ~ W W V ~-.• •.• N Cn N W W r-. O O I 00 N ~O ca W N Oo N 00 00 W N ~.., 00 00 N V ~ ~ 00 N N ~ ~ ~ W .V.. ~D ~D ~ N ~ N N V ~ 000 W W CIS O r-. ~ ~ to cn I O\ O~ 1a 00 00 CIS J ~. O ~ d x ~' o z ~ v A X C a r ~~~ U~0 ~ ~ ~ ~ A ~ ~ A 0 e ,~ o ~ ~ ~ ~ ~ ~ c ~ .. ~' X f9 0 ~ ... ~ y b ~ ~ • ~-.. ~... f7 ~ J f0 ~ a W ~~~ ~ ~~ ~ • a ~~.n Q r ~ _ A ~ AAA. ~ ~ ~ ~ O G2. ~ 1 b Q ~ 1 ~. ~ ~ b ~ iZ, o V a, C.s DO "' • A ~ fi C/] ~.. C ~ ~ ' O ~O 00 ~O oo ~p ;~ ~ A ~ A b ~-. I O ,.,.. O I~ O O O O y ~ ~ H y ~a A ~ 3 O O 00 A ~. O O O O O IO O O C OOO ~ ~ IO. ~ o ~ cn 'A. _ ~ ~ ~' ~ r, y ~ o z [tj p ~ c N ~ O O ~ p O ~ O ~ ~ ~ ~-f ~ r ~ O m ~ O ~ p O _ ~ f/1 C ~ '~ CJ~ . ~'i O O O O O O O 0 00 N O O O OI OIO OI OIO O O O O O O 0 0 0 O O O OI OIO 00 O v, ~n v, N N N ~~ .-. ~... 00 .Wp W ,,W 1~ ~ f~. T ~ ~ ~O I ~O IUD 1 1 1 I~~ H+ N _N tJ .-. '... J J v N ~ N to cn to N N N ~ ~ ~ JI JIJ O~ ~O J o ~o „o w w w ~, N N N O~ O r ~.. r-.. N ~ N 00 00 00 O O O O~ I G~ 101 01 O~ O~ N N N OHO OHO OHO }O~~ O O ~A JI JIJ 0 n C ~o ~ m A °' , do W ~ ~, ~ ~ ~ ~ ~ O O ~ ~ H ~ ~ ~ ~ h • 0 (~ ~ ~ n ~ R ~ ~. r O ~ rn 0 01 y ? ~ .~- .+ ~ O 0 n c co ~ 0 ~ ~. n 0 A a 0 0 ~ ,~ ~ , '~ ~ C -d b~~ ~ N. ~ O N n' ~ N ~ ~ o~ ~ ~ OO ~ O ~ rr^^ ~ N N N v ~ ~ ~ V O O O A O ~ .f 9+ W O~ W W O~ O~ +j pp ~. ~+ ~. ~.. -+ ~--+ I l Vi A y ro J J J W y ~-- ~ ~ M+ IJ f~ 1--~ N N J ~ _ ~• r1,. ~ • W W W O y ~ J ~ ~ J J ~ N A y Q. ~a o= W ~''~ W 00 °~ °v; ~; ~°, C B ~~.. ~ ~' .... ~ ~ I I I I ~D ~p SO ~p d :7 n .- a w o ° r ~~ r ° o ~o a o d ~ oa ~ ~ r 0 N~ ~ ~ O $ ~ ~ ~2 ~ O ~ ~ g° a. ~ ~ H z ~' d a ~ ~ ~ v ~~ o ,o ~ ~ ~ ~ o d H 0 ~ y W r ~ ~ ~ O ~ ~y /`~, ~ , ~ `J ;.~ ~ w w w C7 ""3 J ~7 O ~I co o ~ ~; ~ o ~ m ~~" ~ (' 0 O ~ ~. b O b V R, ~ w ~ o ~ ~ ~ ~ ' . :; c ~ }~, ~ ~ ~ ~ C ~ ~ fi A ~ ~ ~ A ~ r ~ ; o° ~ ~ °° ~ ~ I y b y N y ~ ~ 01 c~ii t~j~ N 1 `~ v 00 ~ W W n"" i-r ~ ~O W ~-.. ~O y R fA d. ~+ ~ ~a o= w s ' ~ r... . F-+ N N N ~. 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"~ y l y y d ~a o~ 3 ~ _: la N d ° Crf ~,,,, ~a A b ~ v b~ ~~ ~ ' ~ ~ r !'!~ N ~ ~ j ~ x (~ w a n ~ 0 0 ~ o ~ ~ ~ ~ ~ ~o a ° z ~ ' ~ c ,~ ~ ~ ~ ~ ~ ~ ~ O ~ ,~ ?] ~ C A A ~ H O N N .-. n ~'" O p h~ O v O ~ ~.. ~O h~+ t!1 t,n N N "" O O O N ,,,,, ~ . . r.. y K ~ ~' . r O ~ V V v N ~ a , ~ A~ ~ A A A H v v v I Q O ~ ~. o Q -' b v ~ ~ 0 d • ~- -~ "'1 w ~ ~ ~ ~ ~ ~ v N ~ ~ ~ ~ ~ n 1~ to N ~ N ~ +~ ~ ~ ~' C ~ ~ J ~1 v ~ ~ ^ ~:• ~ ~ ~ ~1 O N tJ N ~p ~p ~p =.p ~~ „-' ""' r~ ~ W ~ W I W N I h,,, ~-.• •-• I ~ ~ I to b . A- l J C~ ~ ~ , - K y DSO "" ~ . ~ ~ ~l J~. A ~i t j G OWO Oho i,~ J 0o w J pp t U ~ N N N ~ N N y C" y A' o ""~ 00 N N N ~ Q ~: Oi ~ ~ ~ N N ~ Q A 3 G Oa V i-.. .... ... N ~ 01 J ~1 v N I I .._. I I C< -• `~ ~, ~ ~pIW ~ ~ I ~ ~ ;s 2010-Oct_25 12:47 PM JP Morgan Chase 210-588-3263 JP11~organChase ~ . October 25, 207 0 1/1 JPMorBen Chess Benk, N.A. Customer Fulfillment-Deceased Processing Mail Code; TX3-7814 ,P,O. Box 659518 San Antani~, TX 78266 Corinne Eggers Woodhouse Fax: 7'17-5~0.~13'13 RE: Calland, Sabra Social Security Number: XXX ~_~97 Dear Clr or Medem: Date Of Death: 2!21/2010 Please find listed below the tnformatlvn requested in your letter dated: Q/28/2090 VERIFICATION OF FUNDS JPMorgart Chase Bank, N,A., a federally Insured iinandal Instttutlon, duly Incorporeted and quslMled to act as such under the Isws of the Unl~ed States of America, by and through the undersigned officer, hereby certifies (as of even date herewith) as tQ the follow! scoounts. ng --- ... Sate Caposlt sax:._.._,Yes ,~X No Box Number _ Banking Center- Telephone Number pascriptlvn of loans if arty: N_ one Should you have any questions in roference to deposit accounts, please contact us at 866-503~8g1, or fax in wires to ~- tfyou have questions on any other account types, please contact appropnafe Ilse of business. q 8s8'883~0745. JPMorgan Chase Bank, N.A. r By ~''' Roberto Memandez °`- 'This tatter b wittlan as a manor of bUetnas: ovWasy wllho~t pnTJudlca, and to Inlvndvd for the wrtRdenftoi ueo d ~v Oddnssss only. No oon:tdsragiort htls b~Mf old or racahrad fat iris li:woes ottNa latter. Tho aouroaa end aontante d !rile IaNer an not b bo dw le p~~ ti food f~ and N ratlrw u ~ lead and no naAOnalbl~gr !. to atloeh to Uils book or any d Ile p this boNt or Dula! eoe~eee deartfed t~snsblo~ whFlouta+surorxae of ~ P~arklad tQ Ihta hank. tNbmwtion and °~' °"~+loyaaa or opanta by Ita1 laauorsea or oonbnla dtho taNerwhTeh soourooi- or euoh inlom~tTon or the relis~ngy otlhe eourooe t'e e, ~t,,,p~r~ o~aoueF~isden ertd exproealone~an ~~Set b ~en~pa o~ ~~~~oUon orfw~erra~ reaada al ~ reproee~ b 11>>s b~nlC TNa bank done ~ undactedte to rlothy of any+ d~0ta Irt tits btfotmet~ ~m jptned j ~ Ie1~r~1o be ropreduood, u~od to aAY moment or -n a ~Y as to the My re m st the ads Flak M the addressee.' ~ ~ whoteoeYer r»oept CeQand, t3atxo,d~oe i 2010-Oct_25 12:47 FM JP Morgan Chase 210-588-3263 _.._ ... _ .. .__ . - . ... _.___.. 1/1 JPNlorganChase ~ . JI'Moraan Chase Benk, N.A. Customer Fulfillment deceased processing Malt Code: TX3-7814 ,P.O. Box 688516 San Antonio, TX 7826b Octobe~25, 2p90 Corinne Eggers Woodhouse Fsx: 717-5~¢0-43'13 RE: Calland, Sabra Social Security Number: )OC)C ~~gl Dear Sfr or Madam: Date of Death: 2/21/x010 Please find listed below the lnformatlon requested to your letter dated: 8/26/2090 JPMot~en Chase t3ank, N.A., a federafiy insured linen alRltnstitutlon0, duly nco p tad and uelifled the United States of America, by and through the undersigned officer, hereby certifies (as of even date herewith} as ~ ~Q follow-n of at:oountta. g ... Safe Deposit sox: Yes ,_ X No Box Number _._._ Banking Center- Telephone Number pescrtption of loans if any: None Should you have any questions in roference to deposit accounts, please contact us at t366-5030691, or fax in wires to 9.gg if you have questions on any other account types, please contact appropnate Itne of business. q 6-8930745, JPMorgan Chase Bank, N.A. Roberto Hernandez "rhT~ kttvr b wrttlan as a me!!sr d bNdnass Ism ~ ~~ ~ w>Iho~i P~~' ~ ~ ~°~~ ~ ~ cor~dsntlal the d U~v odtJrrJJfrt ony. No oor>:td~ntloq hots bNrf d or rvcwhrad for ttw Ittwna of thh ts~°"~ ti pond tehh is rK~a ueNer~a~n~su ~r~~ra ~ ~ °nd no n~pon~6lgpr !a to edae}~ io thb bank ar ofAcors, omPlcYQas or opor~ls Iho pat ~t _ poi pia-Idad b !tits bank. h><ormalba i ate' of lfa b!- luuenea oe oontar~ d fha lalbr whfe>t a ~aaf ruoh 1 tae dsaRted ronebla~ wNhout 1+~Pands~l Ir~ssd op, but duty kltonneQop arld exprosdans~~ a op4dwi of argr ovntakwd hanin era ob<elnad /rom iFw rocords of ~ ~ent4+i fa IA1aThii~ba k ~ net undsc~e fn °r ~1ed or youot,ed ror In e^Y weY. ThU teNnr a not INa Duo ropb~~e deusod In nodoe end no roP~c~eUen or vrerrany ss to tie ~- et acfy ~0d Jn the btfetrnatlen eotttelnad to wie fewer. My rsllsrxe m at the sois~ts o<apeaee.' eqy ~ wbetseerar o~ept CaQar~ t3abra~doe ;. _ i 0 ~_l lA~~ . JPMorgan Chase Bank, N.A. P O Box 260180 Baton Rouge, LA 70826 - 01 80 ~~~~~~~u~~~~~~~~~~~~~~~~~~~~~~~~~~~~u~~~~~~~~~~~~~~~~~~~~~ 00041044 DRI 802 142 06010 - NNNNN P 1 000000000 69 0000 SABRA W CALLAND MD OR PIPPA S CALLAND POA OR DR JAMES F CALLAND POA PO BOX 207 NEWVILLE PA 17241-0207 ASSETS Checking ~ Savings Chase Premier Checking Chase Premier Checking Chase Money Market Sa ' January 30;-20fi0 thro+~gfi Fc~i~ruary 2b,~610- Primary Account: O~J0000®67208975 -- ~... CUSTOMER SERVICE INFORMrhTION Web site: Service Center: Hearing Impaired: Para Espanol: International Calls: Chase~~ 1-tiOQ •535-~±fl35 ="- i -~3'i0 242- /383 ~'*'--~ 1 -E37 I- 3 Y ?-4.273 _: ~ ? 13-262-1 fi70 ~~~"~: _:.__~ ~r,r ~i.~~ ""-'~" .~~~ ..,.~ _..,_. ~.~ ~~ .~: -- ACCOUNT BEGlAININO BALANCE ENGi VK @ALA E THIS PERIOD THIS I'E14IOD 000000067208975 ~~`~"""""~"""" $1, 7 54.06 $?, 536.06 000253060766065 13.55 13.55 vrngs 000000067226736 - 0 -~ 4 _ `_~ U.24 Chase Money Market Savings 000000067241360 `~^ ~ ~~~- Total 8.21 G'`1 51,7'7f.5fi $Z,S~~ 5 p CD 8 Retirement ACCOUNT INTEREST MATURITY BEGINNING SALAIofCC EN1~1NG [3ALAi~tCE RATE DATE THIS PERIOD 7Hr5 PEF~IOD Retirement Money Market Acct '"""""""""' Balance plus Interest Earned Not Paid $682.91 0000002982627 77 F87 90 61i? 91 Retirement Money Market Acct 0000002;9.82.62207 ~ ~~ _~~----~- `~~-~-"~-- B~al~anee pt~s I~feFB,t E~cned Mot Paid 3387.35 3~7.?~ 3c;0.33 Total - - - -._..~.._.,..~~~,o.._~.___._,.,..~___, ~9,Oi0.24 ~T,G7t?.Zfi TOTAL ASSETS ~2,84fi.80 x:3,620.32 CREDIT CARDS, LOANS 8~ LINES OF CREDIT . .w....,._.~ ACCOUNT AVAILABLE CREDrY 6ALANCE Credit Cards Mastercard .*~*x~,*„x~ Total 3217 - ~ 13.2Ci0 f)0 $G.00 $13,20t).~iQ ~ ~O.QQ TOTAL CREDIT CARDS, LOANS & LINES OF CREDIT ~' ~"'"~""" '"'""~'--~ 313,21}°3. QO ~;p,pp Naye 1 of 8 0 L~~.1A~~ JPMorgan Chase Bank, N.A. P O Box 260180 Baton Rouge, LA 70826 - 01 80 January 30, 20'f(~ througfi Fc~i~ruary ~~O~ - Primary Acct~unt: O+OOOOOOG720$575 ~... CUSTOMER SERVICE INF4RMATIC~N 00041044 DRI 802 142 06010 - NNNNN P 1 000000000 69 0000 SABRA W CALLAND MD OR PIPPA S CALLAND POA OR DR JAMES F CALLAND POA PO BOX 207 NEWVILLE PA 17241-0207 Web site: Service Center: Hearing Irrlpaired: Para Espanol: international Calls: --..~a........, Chase.com 1-t3J0 935-~fl35 1-B~~b-242-"I383 i -a77-3~ ~-4273 ~ -'13-262--1679 ASSETS Checking & Savings ~_--~- ACCOUNT BEGINNING BALANCE ENGINC~ @ALANCE Chase Premier Checking THIS. PERFOD THIS PEIRJOD __ 000000067208975 $1, 754.06 __ $'? 536 6 Chase Premier Checking ~ , . 000253060766065 13.55 `~"~'"" -- 13 55 Chase Money Market Savings ~~`+ . - 000000067226736 0.74 `"-"` _ 0 24 Chase Money Market Savings ~ --`V . 000000067241360 8.?.1 ~r~-- - G 21 Total . 51,770.56 X2,550.06 CD & Retirement Retirement Money Market Acct ACCOUNT INTEREST MATURITY BEGINNING BAI..ANCC ENi~ING t3ALANCE RATE DATE THIS PERIOD TIilS PERIOD Balance plus Interest Earned Not Paid $682.91 000000298262177 F£32 ~+0 6ti? 91 Retirement Money Market Acct 0000002982622Q~ ~ --~-~ ----`- +~------~---- Balance pig Int~e~s1 EacneJ A~ict P.~dd X3$7.35 3137, ~~1 3c; 0.35 Total -~.-.~~.~.~.~.....~._-- 51,070.24 '~i,G70,.26 TOTAL ASSETS X2,845.80 X3,620.32 CREDIT CARDS, LOANS ~ LINES OF CREDIT ..... _,... a. _., _....,,.. _... _ ACCOUNT AVAILABLE CREDIT 6ALANCE Credit Cards Mastercard ***********"3217 Total ~ 13.2Cf0. f?0 $0.00 _....._~.w...._r.,._..Y.._.,_~ E 13, 201).00 X0.00 TOTAL CREDIT CARDS, LOANS 8 LINES OF CREDIT "'"""""""""""""""~----~°--~ 313,2r't0.Qt7 X0.00 Naye 1 of 8