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HomeMy WebLinkAbout03-0382PETITION FOR PROBATE and GRANT OF LETTERS Estate of p/tgl~dN~ /27. ~7-~l]i,t~,~lJ~N No. also known as To: Deceased. Social Security No. _.,2Ol - IlY] - ::~M Register of Wills for the County of Ct~mbo-land Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execnt,';x in the last will of lhe above decedent, dated and codicil(s) dated in the named ,19a'q (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Career~avia/ her_ . last family or princip.al residence at ~ ~/~/atere~g- (.~,7v'er ,.7~,~.,,v.~ ~.) ,,a~ · (--'/ (list street, number and muncipality) County, Pennsylvania, with Decendent, then '7 7 __ years of ag% died Except as follows, deced~ent did riot marry, was not divorced and did not have a child born or adopted after execution of the will otTcred for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned.property with estimated values as follows: (If domiciled in Pa.) All personal property $ .~ oe>oo ~° (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in l~ennsvlvania $ situated as follows: (~',,~fo ~to~' /~a/ ~t~ ~.ta~ ½m'~J/s; ~w~ra~t~)~ff ~"/~fig ~ WHEREFORE, petitioner(s) respectfully.request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF C ~ m I~'RI. IiND f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well a~nd truly administer the estate according to law. Sworn to or affirmed and subscribed ~ ~. ~& before me this .k,~~''q day of [ JOa,,la ~ ~lZma~ ~' . ...... ,~Zd_~_~ ~._Z~; Register [ No. Estflte O'f~~/~ ~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ['~.~ ~_~"' ,~:~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated ~ L~ ~ ~ &. I O~ - I [ described therein be ad~ to probate and filed of record as the last will of ~d Letters ~~ ~ ~ ~t ~ ~e hereby granted to ~')[~ 3 ~~ FEES Probate, Letters, Etc .......... Short Certificates( ) ' $ nuncmuon ................ do.,p $ TOTAL ~ S~ Filed . DQ, g L{ .~,..,=¢(_C~..~. ............. ATTORNEY '(Sup. Ct. I.D. No.) ADDRESS PHONE £~: 0[~ q- .k~/14 [0. his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. Local Registrar Date , ~¢3Rev z, a7 COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH NAME Of: C STATE F~LE NUMOER ~ 77 ~ . J , J 11/24/1925 Enola, Pa J;~&'-~t~,,..,~ ~ ~N~ O~ ~" I ~ I - I~- J ~ast .Pennsboro ~p~. ~/ ~'~ ~"' ite .... ~u~euut ~es I"~- I,z I"- '~ I o ,~s., ,. Widowed ~,u~ ,,.m.,. Pa. ~ ,~,.~ ~.~ Silver Spring 30 Fieldcrest Dr. ,~m~ ,t Mechaniesburg, Pa. 17050 ~ ,m.~ Cumberland ~ ,,~.~ ~.~ ,,.·:tmon Shultz ~..Paula Eckman []l,,b. April 30, 2003 IL.:N;%'-%% 774_L Edith Darr 100 Hemlock Lane~ Etters Pa. 17319 Rolling Green Cemetery ~,d Lower Allen Twp. Pa. 17011 }:~i%% a~X~%% O%7.%. 29 S. Eno l aDr . Enol aPa. 17025 DATE PRONOUNCED D '. Year) ~u~ m ~.~s KCO~[OUE~;;~ c~ / . / , DUE TO (Off ~ a CO~S~OUE NCE OF): LICENSE NUMBER DATE 1 I 'MEDICAL EXAMINER/CORONER · Off the balil of examination artdisk' invesligalion, in my opinion death occurred at Ihe t me date and place and due to Ihe cause · and manner al stated... ' * · [] JO ~n~ Cl. Og_OJOOE~I::J C LAST WILL AND TESTAMENT OF PAULINE M. STAMBAUGH I, PAULINE M. STAMBAUGH, widow woman, of Mechanicsburg, umberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my, Last Will and Testament, hereby revoking any and all Wills and Codicils previously made by me, specifically my Will dated 18 December 1981. FIRST: I hereby direct that my personal representative, hereinafter named, to pay all my just debts, funeral and testamentary expenses as soon after my demise as may be practicable. SECOND: I hereby specifically bequeath my Lowery Organ to my granddaughter, KATHI ECKMAN. THIRD: Ail the rest, residue and remainder of my estate I hereby give, devise and bequeath as follows, equally and per capita: A. ONE-THIRD 1/3d) to my daughter, PAULA J. ECKMA~; B. ONE-THIRD 1/3d) to my grandson, SEAN ECKMAN; and C. ONE-THIRD 1/3d) to my granddaughter, KATHI ECK~iAN. FOURTH: In the event my grandchildren have not attained the age of twenty-three (23), I hereby nominate and appoint my daughter, PAULA J. ECKMAN, as Trustee over such assets that pass to her two (2) children, pursuant to Paragraph THIRD above. PAULA shall have complete discretion to utilize the corpus of the trust funds and/or sell real estate for their proper maintenance, support health, education and comfort, not to exceed the style to which the~ have been accustomed. Any unexpended balance, or any itnerest in real estate shall be transferred/deeded to each child as he/she attains the age of twenty-three (23); and the TRUST(S) shall be dissolved. FIFTH: I hereby nominate, constitute and appoint my daughter, PAULA J. ECKMAN, as Executrix of this my, Last Will and Testament. SIXTH: The abovenamed person shall not be required to post bond or surety in this or any other jurisdiction for faithful compliance of the office of Executrix and/or Trustee. IN WITNESS WHEREOF, I hereunto set my hand and seal to this and one (1) other typewritten page, identified by my signature, to this my, Last Will and Testament, dated on this the ~ day of ~_ , 19 ~ ~/~{l~,J[~,~ '~77. ~ ~,~-~_~_~,~ ( SEAL ) PAULINE M. STAMBAUGH j" The preceding instrument, consisting of this and one (1) other typewritten page, identified by the signature of the Testatrix, PAULINE M. STAMBAUGH, as and for her Last Will; who at her request, in her presence, and in the presence of each other have subscribed our names as Witnesses hereto. COMMONWEALTH OF PENNSYLVANIA ) ) SS.: COUNTY OF CUMBERLAND ) i ~ ~~ , The Testatrix, and the Witnesses, re- spectively, whose names are signed to the attached and foregoing instrument, being first duly sworn, do hereby declare to the under- 'signed authority that the Testatrix, PAULINE M. STAMBAUGH, signed !land executed the instrument as her Last Will; and that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; and that each of the Witnesses, in the presence and hearing of the Testatrix, PAULINE M STAMBAUGH,signed the Will as Witnesses, and to the best of their knowledge and sight, the Testatrix, PAULINE M. STAMBAUGH, was at least eighteen (18) years or older and under no constraint or undue influence. WITNESS~ ~ ~/~~ '~ ./f~.,~,~ (SEAL WITNESS Subscribed to and sworn to before me by the Testatrix, PAULINE M. STAMB_~UGH,~and ,subscribed to and sw.~rn ko before me by , and a~~ ~_~ the Witnesses, dated on this the ~_ day of ~l~-~._~, 19 ~ ... Notary Public My Commission Expires: x) LAST WILL AND TESTAMENT OF PAULINE M. STAMBAUGH ~o~.~o.-^,-~^v, 105 MT V~W D~ ENOLA. PA 17025 PHON~ 17171 732-3552 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. TO THE REGISTER: Pauline M. Stambaugh April 27, 2003 Admm. No. 21-03-0382 I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 25, 2003: marfle Paula J. Eckman Sean Eckman Kathi Klinger Address 100 Hemlock Lane, Etters, PA 17319 c/o Paula J. Eckman, 100 Hemlock Lane, Etters, PA 17319 209 W. Coover Street, Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: May 8, 2003 6 Clouser Road Mechanicsburg, PA 17055 Telephone: (717) 766-0209 Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 Z iii Z O UJ o iii REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER .2./_ &.~ o ~ 32'2- COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ST/~I~/Ia~H, ~u~/~' /H. ,~,~1- !£ -33/I DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ox/-..?7- .?~o$ I/. 2. '/. I f,,7.5' (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~---]1. Odginal Return E~4. Limited Estate [~6. Decedent Died Testate (Attach copy of Will) ~'r9. Litigation Proceeds Received E~2. Supplemental Return l---I 4a. Future Interest Compromise (date of death after 12-12-82) E~]7. Decedent Maintained a Living Trust (Altach copy of Trust) ~--~ 10. Spousal Poverty Credit (date ofdeath between 12.31.91 and 14-95) E~]3. Remainder Return (date of death prior to 12-13-82) E~5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (Attach Sch O) FIRM NAME (If Applicable) TELEPHONENUMBER 7/7- JP~_C_.p~EIO~E~J..TJ~ TAX:INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous .Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6i r~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) ~9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ,'~0) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. F /:,, ~ 7 ,F. ?7 Charitable and Governmental Bequests/Sec 9113 Trusts for which ar' election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (11). /De 9'7/. 7~, (12) '~ g'T q~"/. 73 OFFICIAL USE ONLY (13) 0 (14) ~ 4'/4t. 73 15. 16. 17. 18. 19. 20. SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec, 9116 (a)(1.2) Amount of Line 14 taxable at lineal rate Amount of Line 14 taxable at sibling rate Amount of Line 14 taxable at collateral rate ~ x .o ~ (15) ~ ? 7, q~'¢,, 75. x .0 ¢5' (16) ~ x .12 (17) ~ x .15 (18) Tax Due (19) Y$~ 9 $7.,2b > · BE SURE TO ANSWER ALL QUESTIONS ON REVerSE SIDE AND RECHECK MATH < <. Decedent's Complete Address: CITY M~z:~//~.~RG STATE ~:::)pl~ ZIP / 70....~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) (5) (5A) (5B) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT Pr,_3, G'3 7. 2 ~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................................................................................... ; ........................ [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this retum, 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 IDE PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ~P,4¢~//_.~ ~,, ~C~ DATE / ' Iz..oq DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. {}9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 ER * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) HOUSEHOLD INVENTORY OF PAULINE M. STAMBAUGH LIVING ROOM farm holder bin for butchered items $8.00 comer vase $1.50: small end table $2.75 table lamp $1.50 coffee table with glass top 14.00 small chair 12.00 small child's doll 2.75 small table 3.00 table lamp 1.50 couch 32.50 upholstered chair 14.50 2 upholstered stools 5.00 wall clock 5.00 2 painting reproductions 4.00 small end table 4.25 table lamp 1.75 KITCHEN miscellaneous kitchen utensils, pots and pans 12.00 small toaster oven (old) 6.00 glass top table (small) and 2 small chairs 35.00 microwave stand and microwave (old) 12.50 small radio 2.50 high chair/stool combo 4.00 TV ROOM magazine rack 1.00 small couch 12.00 small upholstered chair 12.00 knick-knack holder and knick knacks 3.50 small clock 1.00 ~ small round table 3.00 table lamp 1.50 small upholstered foot stoop 3.00 old colored TV with VCR 20.00 pressed fiber board TV stand 5.00 SPARE BEDROOM small wooden bureau 30.00 sewing machine with table and chair 45.00 small color TV 28.00 small filing cabinet 4.00 small chair 4.00 small day bed/studio couch 18.00 small table with shelf 5.00 small table lamp 1.50 round thatch basket 1.00 small folding table 2.75 small hand vacuum cleaner 4.75 BATHROOM scales 1.50 waste basket .50 small space heater (electric) 2.75 WALK IN CLOSET vacuum cleaner 9.00 fan 3.00 hamper 2.75 several plastic tubs with lids 3.00 BEDROOM wooden clothes rack 3.75 clothes chest 22.50 color TV 30.00 child's Piggy banks 3.00 small rocking chair 4.75 costume jewelry 5.50 *prime jewelry given away more than 1 year before d.o.d. GARAGE 2 plastic chaks 5.00 small aluminum folding ladder 6.50 plug in small lawn mower 25.00 miscellaneous hand tools and garden rake 10.00 metal shelf stand 2.75 watering can with spout 2.00 wooden chest 7.00 freezer (old) 12.50 small wooden desk 12.50 TOTAL 8,~736 DEPARTMENT OF.TRANSPORTAT~N CERTIFICATE OF T[T. LE FOR A VEHICLE 921670016006781-001 2FAPP36U6NB141432 VEHICLE IDENTIFiCATiON NUMBER DATE PA TITLED DATE OF ISSUE :MAKE OF VEHICLE 45213209001 TrrLE NUMBER GCWR I TITLE BRANDS 0001131 0 ODOM. MILES ODOM. STATUS ST AC ~UAL MILEAGE OWNER(S) ODOMETER STATUS TITLE BRAI~S A - ANTIQUE VEHICLE P A ~ L I N.E:~ :i~!:::~: S T A M B AUG H ~ · ============================================= -*:::':::':':':':': ::' :::::-P' :~: OL~:OE:~C4~UN~RY 3o .ST · · ~ ~ · ' " · .... Mc~HAN~:CSBURG :P~A: t~:05::5: ~ 4 J~Y~I U~UA'l ~- k I~h~ mu~ f~ this ~le to the Bur~u ot M~ Vehicl~ ~t~ FORD MOTOR CREDIT C0 Pa ~ax 3a70 SHIREMANSTOWN PA 17011 cen'ffy as of the date of issue, the off. al records of the Pennsylvania Deoartmentet Tranep(~tation reflect that the para(re(s) or company named herein is the lawful ~wner · the smd ~,ehi(~e. Secr~mry of Trar~p~r~tion SIGN iN PRESENCE OF A NOTARY The undemigned hereby m~ee applicato, lot Certili~ of ~ to Ih. vehicle G~ecflbe~ ;sbcn~, 6ub~ect to the er~cumbl~nces ami other legal clattne set IO?lh here. zm ue~ J IFNOUEN [] DATE: CHECK BOX SECOND UENHOLDER: NAME STREET crTY IA ~ ~ mu~ ~ ~ MVETA er MV'~7~ ~ LAST FIRST M.I ASSIGNMENT OF TITLE -- ,..,,. by ~.. , ..~ ~ ~. ~ ~,  Refills the am~nt of mileage ~ Is NOT the actual milaage SUBSCRIBED AND SWORN TO BEFORE ME:  Relicts the amount of mileage ~ Is NOT I~e actual mileage SUBSCRIBED AND SWORN PURCH~E PRICE TO BEFORE ME: STATE ~P OR DIN  Refi~ts Ihe ~ount of mileage ~ Is NOT the a~ual milaage C~URCHASER SUBSCRIBED AND SWORN PURCH~E PRICE TO BEFORE ME: STA~ ZIP OR DIN ~ ~' C~URCHASER MUST D  Refl~s the amount of mil~ge ~ Is NOT Ihe actual mileage C~URCHASER SUBSCRIBED AND SWORN PURCH~E PRICE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER ESTATE OF ff an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A.,O~UC,~ .7. ~CI<'~4N JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTERES ~e~"~ ~ooK ~C ;' ~'o~, 3'1, ,v,~ RI~. ~. ~. JTwgos A ecTc ~ w~YFo/~ CJ) ~.~.~ l~fff~qRzq~ (Prz~c,~[~/gf~) ~5~2.~3 ~07, TOT~(Also enter on line 6, Recapitulation) $ ~, 3 7 ~5 ~ (If more space is needed, insert additional sheets of the same size) THIS DEED MADE this //~ day of ~cf~z.~fl, in the year of our Lord, One Thousand Nine Hundred Eigh%y-Nine (1989). BETWEEN MAX D. MARBAIN and GRAYDON F. LOMBARD, Co-partners, having their partnership office in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, parties of the first part, hereinafter called the "Grantors", AND and Paula_J Eckman. her daughter. . as]jo~n~ ~enants ~ith the ~ight PAULINE M. STAMBAUGH, a single woman,/parr~,~or ~ne.. .- - . of survlvorshlD an second part, hereinafter called the gran:ee%: no: as tenants ~n common WITNESSETH, that in consideration of the sum of Seventy-six Thousand Nine Hundred and No/100 ($76,900.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey to the said Grantee~he~r heirs and assigns. ALL that certain piece or parcel of real estate, together with the improvements thereon erected, situated in the Township of Silver Spring, County of Cumberland and Commonwealth of Pennsylvania, more particularly bounded and described as follows: BEGINNING at a point on the western side of Fieldcrest Drive at the dividing line between Lots Nos. D-11 and D-12 as shown on the hereinafter mentioned plan of lots; thence along said dividing line between Lots Nos. D-11 and D-12, South 71 degrees West, a distance of 125 feet to a point at lands now or formerly of Oscar F. and Pauline M. Shafer; thence along said latter lands North 19 degrees West, a distance of 36 feet to a point at the dividing line between Lots Nos. D-11 and D-10 as shown on the hereinafter mentioned plan of lots; thence along said dividing line between Lots Nos. D-11 and D-10, North 71 degrees East, a distance of 125 feet to a point on the western side of Fieldcrest Drive; thence along said western side of Fieldcrest Drive, South 19 degrees East, a distance of 36 feet to a point on the same at the dividing line between Lots Nos. D-11 and D-12 as shown on the plan of lots hereinafter mentioned, the place of BEGINNING. BEING Lot No. D-ii as shown on Page ll0A of a certain subdivision plan of lots entitled "Final Subdivision Plan for Westfields" as recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 54, Page 110 et seq., said plan having been re-recorded from Plan Book 52, Page 139. HAVING erected thereon a townhouse style dwelling unit known and numbered as 30 Fieldcrest Drive. School Dist. Cumb. Co., Pa. 1% Real E~tate Transfer Tax Date% -1'7 ~ ~ ~ Amt, Cumb. Co. Di~. Col. Cumk ~., Pa. .~ Reel E~ ~ ~ Date~ ~ 7 -~A~3y, y. 49 a. .... Curet. Co. Dist. Col. A¢.~ BEING a portion of that certain larger premises which Oscar F. Shafer and Pauline M. Shafer, husband and wife, by their deed dated April 3, 1987, and recorded in the Recorder's Office aforesaid in Deed Book "Q", Volume 32, Page 375, granted and conveyed unto Max D. Marbain and Graydon F. Lombard, Co-partners, the Grantors herein. SAID premises are conveyed under and subject, nevertheless, to all those certain covenants, conditions and restrictions as more fully contained in a document entitled "Declarations of Covenants, Conditions and Restrictions Applicable to 'Westfields. in Silver Spring Township, Cumberland County, Pennsylvania", as recorded in the Recorder's Office aforesaid in Miscellaneous Record Book Volume 344, Page 1007, and incorporated herein by reference thereto. AND the said Grantors hereby covenant and agree that they will warrant specially the premises hereby conveyed. IN WITNESS WHEREOF, the said Grantors have hereunto set their hands and seals the day and year first above written. WITNESSED BY: (S ,AL) Max D. Marbain (Co-partner) Grayd'on F'. " (O'o-partner) COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On this, the //~day of ~!~'~'~'~, , 1989, before me, a Notary Public in and for the Commonwealth and County aforesaid, personally appeared MAX D. MARBAIN and GRAYDON F. LOMBARD, Co-partners, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within Deed, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public ' My commi~ion ~ires: ',,,. ~ CERTIFICATE OF RESIDENCE ~'~ , IIIiittlll Z he~eb~ ce~k~ khak khe E~ec~se ~ea~aence an~omp~eke ~osk . office address of the within named Grantee is: , 1989 ~~ ~.~~ / 7 o.5-,.5 Mark E. Hilbert & Associates File No. 03-476M1S ********* INVOICE ********* File Number: 03-476M1S Charles Shields, III 6 Clouser Road Mechanicsburg, PA 17055 Borrower · Estate of Paline Stambaugh Invoice #: Order Date: Reference/C ase #: PO Number: 30 Fieldcrest Drive Mechanicsburg, PA 17055 Invoice Total State Sales Tax @ Deposit Deposit Amount Due 275.00 $ 275.00 $ o.oo ($ ($ $ 275.00 Terms; Balance due upon receipt of invoice : 15% fee if paid 30 days past receipt Please Make Check Payable To: MARK E. HILBERT & ASSOCIATES 14 North Walnut Street Mechanicsburg, PA 17055 Fed. I.D. #: 23-2391423 TO INSURE PROPER CREDIT PLEASE RETURN A CQPY OF THIS INVOICE WITH YOUR PAYMENT. 14 North Walnut Street, Mechanicsburg, PA 17055 717-7664988 / 717-795-9301 Fax UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 03-476MIS Address 30 Fieldcrest Drive Book C34 e 810 Assessor's Parcel No. Borrower Estate of Paline Stambauc hborhood or .=ct Name Westfields Sale Price $ Estate Date of Sale N/A Lender/Client Charles Shields, III Mark E. Hilbert Current Owner Location E] Urban [~ Suburban ~ Rural Built up ~] Over 75% [] 25-75% [] Under 25% Growth rate [] Rapid ~) Stable [] Slow Property values b--] Increasing [] Stable [] Declining Und~3~s. ~ 3-6 mos. ~ Over6mos. City Mechanicsbur§ State PA ZipCode 17055 County Cumberland Special Assessments $ N/A Tax Year RE. Taxes $Occupant: [~ Owner [] Tenant [~ Vacant PUD ~J Condominium (HUDNA only) HOA$ N/A IMo. Map Reference Census Tract 118 Description and $ amount of loan charges/concessions to be paid by seller N/A Address 6 Clouser Road, Mechanicsburg, PA 17055 Address 14 Nodh Walnut Street, Mechanicsburq, PA 17055 Predominant occupancy [~ Owner [] Tenant [] vast(0-5%) (~ Vacanl (over 5%I Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: Subject is located within the development of Westfields in Silver Springs Township. This is just outside of the Borouqh of Mechancisburq. Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): ood access to area employment and amenities. Single family housing I Present land use % I Land use change ~P(R&C)E A(~)E I One family 98°~]o [] Not likely [] Likely 80 Low 10 ~ 2-4 family ~ [] In process ~ High ~lMuiti-family t To: Predominant Commerca ' 'ir10 J 15 ...... tVacant ) 2O/ol Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.): available from a variety of sources and with improving markets, sellers are not required to offer sales or financing related concessions. Project Information for PUDs (If applicable)- - Is the developer/builder in control of the Home Owners' Association (HOA)? ~ YES [] NO Approximate total number of units in the subject project N/A Approximate total number of units for sale in the subject project N/A Describe common elements and recreational facilities: N/A Dimensions 125 x 36 x 125 x 36 Site area 4500 Sq. Ft. +/- Specific zoning classification and description Residential Zoning compliance [] Legal [] Legal nonconforming (G'andfathered use) [] Illegal hest& best use as improved: (-~ Present use LF-J Other use (explain) Utilities Public Other Off-site Improvements Type Electricity [] 200 AMP Street Macadam Gas [] None Curb/gutter Concrete Water [] Sidewalk Concrete Sanilary sewer [] __ Streetlights Yes Corner Lot [] Yes [] No [] No zoning Public Private Topography Level Size O. 1 Acre/Average Shape Rectangular Drainage Appears adequate View Residential Landscaping Adequate Ddveway Surface Macadam Apparent easements TypicaI-Utili~, FEMA Special Flood Hazard Area b_J Yes [] No FEMA Zone "C" Map Date 3-3-92 Storm sewer ~ Alley None [--] ~ FEMA Map No. 420370 Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): There are no 9arent adverse easements, encroachments, special assessments or zoning that would have a neqative impact on the value of the ecl however to reservations, easements, conditions and right of wa1' of record. GENERAL DESCRIPTION No. of Units EXTERIOR DESCRIPTION Foundation Slab FOUNDATION Slab Yes BASEMENT Area Sq. Ft. N/A No. of Stories One Type (Del IAtt.) Attached Design (Style) Ranch Existing/Proposed Existing Ag e (Yrs.) 14 (Yrs.) 5-.7 Basement Level 1 Level 2 Finished area above ~]rade contains: Exterior Walls Brick / Vinyl CrawtSpace None % Finished Roof Surface Composition Basement None Ceiling Gutters & Dwnspts. Aluminum Sump Pump None Walls Window Type Dbl. Hun§ Dampness None noted Floor Storm/Screens Thermal/Yes Settlement None noted Outside Enby Manufactured House No J Infestation Non'---~' note---'~ Dining KitchenI Den I Family Rm.I Rec. Rm. I Bedrooms ,Baths Bath(s); 5 Rooms 2 Bedroom INSULATION Roof __ Ceiling Walls Floor None 1,008 Square Feet of Gross Livin~ Area INTERIOR Materials/Condition Floors W toW/Vinyl/Avg Walls Drywall / Avg Trim/Finish Wood / Avq Bath Floor .C. arpel / Avg Bath Wainscot Fiberglass / Doors 6 Panel / Avg HEATING Type H .Pump Fuel Electric ConditJonAv§. COOLING Central Yes Other None ConditionAvg. KITCHEN EQUIP. Refrigerator [] Range/Oven [] Disposal [] Dishwasher Fan/Hood [] Microwave [] Washer/Dryer Additional features (special energy efficient items, etc.): None noted. ATTIC None Stairs Drop Stair Scuttle Floor Heated Finished AMENITIES Fireplace(s) # Patio Deck Wood Porch Front Fence Pool CAR STORAGE: []None[] [] Garage ~ Attached 1 [~ Detached Built-In [] Carport R Driveway # of cars Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction remodeling/additions, etc.: No major 3airs noted. No evidence of functional or external obsolescence. Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property: There are no visible or apparent adverse environmental conditions that would negatively impact the value of the subject property. Freddie Mac Fa'm 70 6-93 PAGE 1 OF 2 Produced using polarmd Dictel Solulions saltware. 800.234 8?21.www.pelaroidferms corn Fannie Mae F~m 1004,._ 6-93 Va~.atio. Secr, o. UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 03-476M1S ESTIMATED SITE VALUE ........................... : $ 30,000 ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: Dwelling 1,008 Sq. Ft. @ $ 65.00 = $ 65,520 Bsmt. 0 Sq. Ft. @ $__ = 0 Garage/Carpod 336 Sq. Ft. @$ 14.00 = 4,704 Total Estimated Cost New ................ = $ 70,224 Less Physical Functional External Est. Remaining Econ. Life: -5 DeFedation 2,000 J $0 .... J $0 = $ 2,000 Depreciated Value of Improvements ................... = $ 68,224 "As-is" Value of Site Improvements ................... = $ 1,500 INDICATED VALUE BY COST APPROACH ............ $ 99~ ITEM J SUBJECT 30 Fieldcrest Drive Address Mechanicsburg Sales Price Estate Price/Gross Liv. Area 0.00 Data and/or :Inspection Verification Sources County Records DESCRIPTION Sales or Financing Concessions Date of Sale/Time Location Suburban LeasaddEee Sirr¢ Fee Simple Site O. 1Acre +/- View Residential Ranch/Good 'o~'Cons~clion Brick / Vinyl 14 Yrs. Condition Average Above Grade Tolai I Rdrms I Baths Room Coun~ 5! 2', 1.00 1,008 Sq. Ft. Basement & Rnished Slab Rooms Below Grade Funclional Utility Average H .Pump/CA ,Effident Items Average I Att. Garage Porch, Patio, Deck, Porch,Deck None race, Pool, etc. None None COMPARABLE NO. 1 5 Pheasant Street Mechanicsburq, PA Same Development .: :-:i!; $ 119,000 C.P.M.L. Agent DESCRIPTION 50 DOM Conventional 8/15/02 Suburban Fee Simple 0.1 Acre +/- + (-) $ Adjuslmenl Comments on Cost Approach (such as, source of cost estimate, site value, square foot calculation and for HUD, VA and FmHA, the estimated remaining economic life of the property): !n ~he reproduction cost of improvements, the Marshall & Swift Residential Cost Handbook~ as well as local contractors, are referenced. 00 Estimated Remaininq Economic Life is 30-35 years· COMPARABLE NO. 2 J COMPARABLE NO. 3 32 Fieldcrest Drive ' J 4721-A Charles Road Mechanicsburg. PA I Mechanicsburg, PA Next Door ' 14 Miles $ 125,900 J i: : $ 94,000 $ 102.52 ~ $ 87.04 C.P.M.L. Agent DESCRIPTION 11 DOM Conventional 2/11/00 Suburban + (-) $ Adjustment Fee Simple 0.1 Acre +/- C.P.M.L. Agent DESCRIPTION J + (-) $ Adiustment 75 DOM : Conventional ,' 1/17/03 : Suburban , Fee Simple ,, 0.1 Acre +/- ', Residental Residental Residental ', Ranch / Good , Ranch / Good Ranch / Good ,I Vinyl 14 Years +/- Good Total I Sdrms ~ Baths 6: 2= 2.00 1,150 Sq. Ft. , Slab , Average ' H.Pump / CA Average , 1 Car Garage , Porch/Cov. Deck' None None Brick / Vinyl 11 Good Total I Bd~ms ~ Baths 61 2', 2.00 1,228 Sq. Ft. Slab None -2,000 -1,500 -3,300 -2,000 -2,000 -1,500 -2,100 -500 Average , H.Pump/CA Average 2 Car Garage Porch/Deck None None , None ' of Comparable ; ;;; :; ¢;,: $ 112,900 N~f;; ¢.:~i~0~;~¢~i~ $ 117,100 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): See Attached. Brick / Vinyl ', 10 Years +/- Ave, rage, TotalI Bdrms ~l Baths 5: 2: 2.OO 1,080 ~q. Ft. ,Slab Average ,, H.Pump/CA Average 1 Car Garage ,, Porch/Patio None ,, None None 1,500 92,500 ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and Data ] None None I None None Source for Flot sales J N/A N/A J N/A N/A J Owner's Deed C.P.M.L./Court House J C.P.M.L/Court House C.P.M.b/Court House Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any pdoi' sales of subject and compa.,ables ,~Athin one year of the date of appraisal: N/A INDICATED VALUE BY SALES COMPARISON APPROACH ..................................................... $ 113,000 INDICATED VALUE BY INCOME APPROACH (ti Applicable} Estimated Market Rent $ N/A /bio. x Gcoss Rent Multiplier N/A = $ N/A This appraisal is made [] "as is" [] subjecl to the repairs, alterations, inspections of conditbns listed below E~ subject to completion per plans and spedfications. Conditions of Ap~'aisat: The appraiser assumes a marketable title and that equipment associated with the improvement is in working order. Final Reconciliation: The market approach, reinforced by the cost approach, is a good indicator of fair market value. The fact that the seller ~s or is not paying any portion of the closing costs has no effect on this appraisal. The purpose of this appraisal is to estimate the market value of the real property lhat is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value detinition that are stated in the attached Freddie Mac Focm 439/Fannie Mae Form 1004B (Revised 6/93 ). ('WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF D.O.D. April 27, 2003 (WHICH IS THE DATE O.F INSPECTJCiI~O~HE EFF.~TIVE DATE OF THIS Si_qnature Name Mark E~. F(l~e~rt - ? / - REPORT) TO BE $ 113,000 SUPERVISORY APPRAISER (ONLY IF REQUIRED): Signature Name Date Report Si~lned State Certification # Or State License # Date Repod Signed State Certification # RL-000388-L State PA Or State License# RB-029755-A State PA Freddie Mac Fa'm 70 6-93 PAGE 2 OF 2 ~]Did ~Did Not Inspect Property State State Fannie Mae Form 1004 6-93 Mark E. Hilbert and Assoc. ADDENDUM B,o~rower: Estate of Paline Stambaugh Properly Address: 30 F;eld.;,'3st Drive File No.: 03-476MIS Case No.: City: Mechanicsburg Lender: Charles Shields, II1 State: PA Zip: 17055 Comments on Sales Comparison The property's heating, plumbing and electrical systems appear to be functioning properly to the best of the appraiser's knowledge and expertise. I am unable to verify the insulation "R" factor. The presence of UREA-FORMALDEHYDE FOAM INSULATION could not be determined. If UFFI is present, the appraised market value may be adversely affected or voided. Any information about insulation stated on the appraisal was provided by inspection, owner or agent and is assumed to be accurate. The appraiser in not aware of the existence of Radon Gas and/or Radon Daughters and does not have the necessary equipment to test for presence of same. If a future test shows unacceptable levels of Radon present, the appraised market value may be adversely effected or voided. Please be advised that in the market data analysis grid, bathrooms are adjusted for on the first line and gross living area/room count are adjusted together as a single adjustment on the second line. It is noted that comprqrable No(s) 3 is located more than: ( ) on3 mile for urban location. (X) three miles for suburban location. ( ) five miles for rural location from the subject. These comparables were selected after a through search of the area. They are located in a neighborhood similar to the subject, and are considered to be the best comparable sales available. It is noted that the price per sq. ft. of gross living area for comparable sale No(s) 3 varies by more that $10.00 per sq. ft. compared to the subject. The comparables chosen are the best available. It is noted that comparable 2 is older than preferred. It was used to due being in the same development and a lack of more recent sales in the development. Comparable 1 is considered most influential. Addendum Page I of I MULTI-PURPOSE SUPPLEMENTAL ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS (FIRREA) 03-476MIS Borrower/Client Estate of Paline Stambaugh Property Address 30 Fieldcrest Drive City Mechanicsburq County Cumberland State PA Lender Charles Shields III Zip Code 17055 This Multi-Purpose Supplemental Addendum for Federally Related Transactions was designed to provide the appraiser with a con- venient way to comply with the current appraisal standards and requirements of the Federal Deposit Insurance Corporation (FBIC), the Office of the Comptroller of Currency (OCC), The Office of Thrift Supervision (eTS), the Resolution Trust Corporation (RTC) and the Federal Reserve. This Multi-Purpose Supplemental Addendum is for use with any appraisal. Only those statements which have been checked by the appraiser apply to the property being appraised. The purpose of the appraisal is to estimate the market value of the subject property as defined herein. The function of the appraisal is to assist the above-named Lender in evaluating the subject property for lending purposes. This is a federally related transaction. ~-~ The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subject market area. The original source of the corn- parables is shown in the Data Source section of the market grid along with the source of confirmation, if available. The original source is presented first. The sources and data are considered reliable. When conflicting information was provided, the source deemed mos reliable has b~ten used. Data believed to be unreliable was not included in the report nor used as a basis for the value conclusion. ~ The Reproduction Cost is based on Marsha & Swift Residential Cost Handbook/Local Contractors. supplemented by the appraiser's knowledge of the local market. J-~ Physical depreciation is based on the estimated effective age of the subject property. Functional and/or external depreciation, if present, is specifically addressed in the appraisal report or other addenda. In estimating the site value, the appraiser has relied on personal knowledge of the local market. This knowledge is based on prior and/or current analysis of site sales and/or abstraction of site values from sales of improved properties. ~The subject property is located in an area of primarily owner-occupied single family residences and the Income Approach is not consi- dered to be meaningful. For this reason, the Income Approach was not used, ~-~ The Estimated Market Rent and Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge of the subject market area. The rental knowledge is based on prior and/or current rental rate surveys of residential properties. The Gross Rent Multiplier is based on prior and/or current analysis of prices and market rates for residential properties. ~'~ For income producing properties, actual rents, vacancies and expenses have been reported and analyzed, They have been used to pro- ject future rents, vacancies and expenses. According to OwpRr the subject property; ~has not been offered for sale in the past __ months or 3 years. ---~ is currently offered for sale for $ E~] was offered for sale within the past __ months or years. -~ Offering information was considered in the final reconciliation of value. L_J Offering information was not considered in Ihe final reconciliation of value. J J Offering information was not available. The reasons for unavailability and the steps taken by the appraiser are explained later in this addendum. According to _Deed the subject properly; I X I has not transferred in the past __ months or 3 years. _~has transferred in the past months or __ years. J All prior sales which have occurred in the past __ months or ~ years are listed below and reconciled to the appraised value, either in the body of the report or in the addenda. I Date Sales Price Document # Seller Buyer ~ Subject property is not located in a FEMA Special Flood Hazard Area. I Subject property is located in a FEMA Special Flood Hazard Area. Zone FEMA Map/Panel# Map Date Name of Community "C" 420370 3-3-92 Silver Springs Township ~ The community does not participate in the National Flood Insurance Program. X~J The community does participate in the National Flood Insurance Program. I It is covered by a regular program. I I It is covered by an emergency program. December 1992 ,315 Whitney Ave. New Haven CT 06511 All Rights Reserved This ecru reproduced with permission on the ACl Devetoprnenl RapidForms system (800) 234-9721 03-476M 1S [The subject property is currently not under contract. The contract and/or escrow instructions were not available for review. The unavailability of the contract is explained later in the addenda section. ~"'~The contract and/or escrow instructions were reviewed. The following summarizes the contract: i Contract Date Amendment Date Contract Price Seller {~Th~' cont-~-~i'i~-dicated that personal property was not included in the sale, r-~The contract indicated that personal property was Included. It consisted of Estimated contributory value is $ ~Personal property was not included in the final value estimate. ~---~Personal property was included in the final value estimate. ~'-~The contract indicated no financing concessions or other incentives. ---']The contract indicated the following concessions or incentives: L lf concessions or incentives exist, the comparables were checked for similar concessions and appropriate adjustments were made, if applicable, so that the final value conclusion is in compliance with the Market Value defined herein. Six months is considered a reasonable marketing period for the subject property based on multi-listing service data. The Appraiser certifies and agrees that: (1) Their analyses, opinions and conclusions were developed, and this report was prepared, in conformity with the Uniform Standards of Professional Appraisal Practice ("USPAP"), and in accordance with the regulations developed by the Lender's Federal Regulatory Agency as required by FIRREA, except that the Departure Provisions of the USPAP do not apply. (2) Their compensation is not contingent upon the reporting of predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. (3) This ap[.;ait~ assignment was not based on the requested minimum valuation, a specific valuation, or the approval of a loan. The value estimated is based on the assumption that the property is nol negatively affected by the existence of hazardous substances or detrimental environmental conditions unless otherwise stated in this report. The appraiser is not an expert in the identification of hazardous substances or detrimental environmental conditions, The appraiser's routine inspection of and inquiries about the subject property did not develop any information that indicated any apparent significant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report, It is possible that tests and inspections made by a qualified hazardous substance and environmental expert would reveal the existence of hazardous substances or detrimental environmental conditions on or around the property that would negatively affect its value. Appraiser's Signature Appraiser's Name (print) State PA I ILicense J __ Effective Date DOD April 27, 2003 Date Prepared ~'j/'~.~//'~:~_.~ Phone # ( 717 ) 766-4988 Residential Certification xL~ Certification # RL-000388-L Tax ID # 23-2391423 [~The co-signing appraiser has personally Inspected the subject property, both inside and out, and has made an exterior inspection of all comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report including the value conclusions and the limiting condi- tions, and confirms that the certifications apply fully to the co-signing appraiser J-~l-he co-signing appraiser has not personally inspected the interior of the subject property and: ~-~has not inspected the exterior of the subject property and all comparable sales listed in the report, has inspected the exterior of the subject property and all comparable sales listed in lhe report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report, including the value conclusions and the limiting conditions, and confirms that the certifications apply fully to the co-signing appraiser with the exception of the certification regarding physical inspections. The above describes a level of inspection performed by the co-signing appraiser. [~The co-signing appraiser's level of inspection, involvement in the appraisal process and certification are covered elsewhere in the addenda section of this appraisal. Appraiser's Signature Appraiser's Name (print) State__ I~--JLicense r-]Trainee ~ Review ["--] Other SS# Certified Residential I I Certification # FW 70M December 1992 Forms & Worms Inc., 315 Whitney Ave. New Haven, CT 06511 All Rights Reserved This Iorm reproduced ~ permission on Ihe ACI Developmenl RapidFo~ms syslem (800) 234-8727 Jorrower Estaie of Paime Stamba_m__~U_,g~_ Dri,,e J~ib/ Mechanicsburg |Lender Charles Shields, III File No. 03-476M1S County Cumberland State PA Zip Code 17055 APPRAISAL AND REPORT IDENTIFICATION This appraisal conforms to on.__~e of the following definitions: X~ Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Departure Rule.) ~ Limited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resulting from invoking the Departure Rule.) This report is on_.Ae of the following types: [~ Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or Limited Appraisal performed under STANDARD 1.) {~ Summary (A written report prepared under Standards Rule 2-2(b) of a Complete or Limited Appraisal performed under STANDARD 1.) [~] Restricted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1 for client use only.) 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 reported analyses, opinions, and conclusions are limited only by lhe 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 t'~ lhe parties involved. ,1 have no bias with respect to the property that is the subject of this report or the parties involved wi';h this assignment. · My engagement in Ihis assignment was not contingent upon developing or reporting predetermined results. , My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. · My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. · I [] have [~ have not made a personal inspection of the property that is the subject of this report. Comments on Appraisal and Report Identification Note any departures from Standards Rules 1-2, 1-3, 1-4, plus any USPAP-related issues requiring disclosure: Signature: Name: Mark E. ~lilbert - Date Signed: ~ ',/7./'~ ~ State Certilication #: RL-00039¢-L or State License #: RB-029755-A State: PA Expiration Date of Certification or License: 6-30-2005 SUPERVISORY APPRAISER (only if required): Signature: Name: Date Signed: State Certification #: ~ State License #: State: PA Expiration Date of Certification or License: [] Did ~ Did Not Inspect Property JSPAP Identification (Rev 9./99) 1 of 1 File No. 03-476MIS 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, each acting prudently, knowledgeably and assuming the price is not aftected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether 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 she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. 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 conjunction with any other appraisal and are invalid it they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. 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. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. 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 completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page I of 2 Fannie Mae Form 1004B 6-93 File No. 03-476MIS APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative-adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowing!y withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal 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. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exceptiol~ ,A the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qua;ified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 30 Fieldcrest Drive, Mechanicsbur,q, PA 17055 APPRAISER: Name Ma~r~, I Date Signed: State Certification #: RL-OI~O388-L or State License ~: RB-O29755-A S~ate: PA Expiration Date of Certification or License: 6-30-2005 MARK E. HILBERT & ASSOCIATES SUPERVISORY APPRAISER (only if required) Signature: Name: Date Signed: State Certification #: or State License #: State: Expiration Date of Certification or License: [] Did [~ Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 PRODUCER US][ Colbum Insurance S~rvice One International Plaza Suito 400 Philadelphia, PA 19113 INSUREO Mark 15.. Hilbert & Associates 14 North Wahmt St Mcchanicsburg, PA 17055 This Certificate is issued as a matter of information only and confers no rights upon the certificate holder. This Certificate does not amend, extend or alter the coverage afforded by the policy below. COMI,/m¥ AH*ORDII'tG COV~RtGE CNA This is ta certify thai the policy of insurance listed below has been issued to the insured named above for tho policy permd indicated, notwithstanding any requirement, tem~ or condition or,ny contract or oth~ do~um~t with respect to which this cenifieme may b~ issued or may pertain, ~h* in~uranoe afforded by th~ poli~y d~scribcd h~rein is ~ubject to all ~ho temps, exclu.qons o.nd c~ndition.~ of~uch policy. Limi~ ,~hoam may haw b~n ~educed by patd claim,. TYI, g OF IN$1Jl~u~Cg REAL ESTATE ERRORS & OMISSIONS POLICY NUMBER 14312428-6-03 May 1, 2003 May 1, 2004 $500,000 Per Claim / $500,000 Per Aggregate RETROACTIVE May 1, 1994 CERTIFICATE HOLDER CANCgLLATION Should the above described poltcy bo canceled b~forc the ~xpiration date thereof, the Issuin8 Company will cndcavor ta mail 1._.~0 days written no~/c~ to thc Cottificatc Holder named to the left, but failure to mail such notice shall impose no obligation or liability of any kind upan the company, its agents or Apt~ 30, 2003 PN CBA July 16, 2003 Charles E. Shields, [Il 6 Ctouser Road Meci~anicsburg, PA 17055 Estate of Pauime M. Stambaugl'i, deceased SSN: 201-18-3311 DOD: 4,.'27/2003 Dear Mr. Shields: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account #5140481929 PAULINE M STAMBAUGH PAULA J ECKMAN DOD balance: $3,921,94 (non-interest bearing) Established 04/21 / 1989 Savings Account Accounl #5130421332 ' PAULINE M STAMBAUGH PAULA J ECKMAN DOD balance: $10,130,49 + $3.80 accrued inlerest Established 04/21 / 1989 Please note that this office only prox4des date of death balances for deposit accounts (IlL&s, CDs. Checking and Savings accounts). We do not prucess any finnncial trnn~netions or provide statement~. If' you need assistance with rely of these items, please call 1-888-PNC-BAN'K (1-888-762.2265) or stop by your local PNC Bank branch or'ce. Sincerely, Rachelle Wells 1-800-762-1775 PT-PFSC-04-F 500 first Ave. Pittsburgh PA 15210 M ernb~ FDIC TOTAL F'.OI LOOK FOR US. WE'LL GET YOU THERE. 05/19/2003 CHARLES E SHIELDS III 6 CLOUSER RD MECHANCISBURG PA 17055 The information which you requested on the account(s) of PAULINE STAMBAUGH (Social Security Number 201-18-3311 ) is/are as follows: Account Number 1853259956 1855298246 Class of Account CERTIFICATE CERTIFICATE Date Opened 03/01/95 10/07/96 Principal Balance 10379.29 55222.05 Accrued Interest 27.65 60.58 Balance at Date of 10406.94 55282.63 Death Account Ownership JTO Name of Joint PAULA Owner, if any ECKMAN Date Ownership 03/01/95 Was Established JTO PAULA ECKMAN 10/07/96 Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested Sinjzerely,// SENIOR SERVICES REP. P.O. Box 171 I. HARRISBURG, PENNSYLVANIA 17105-1711 Toll Free 1-866-WAYPOINT (I-866-92.~)_7646). IN YORK AREA 717/815-4500 · w~vw. wagpointbank, com CHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS REV-15.11 ~X+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~'~-/~'/~"~"~//('G//// /~/~/4'L//I/,~-' /~. FILE NUMBER ~,/- O,.~- .~o°.Z Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION 5. 6. 7. ?. FUNERAL EXPENSES: ~N~ ~1~, ~. ~ ~/~N ~~/~ ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address /~ ~E~C~ ~N~ City ~ Year(s) Commission Paid: AUorneyFees ~[~ ~ ~/~ Family Exemption: 0f decedent's address is not the same as claimant's, a~ach explanation) Claimant State /~,,fi Zip / 7.~' / ? Street Address City Relationship of Claimant to Decedent State__Zip Probate Fees Tax Return Preparer's TOTAL (Also enter on line 9, Recapitulation (If more space is needed, insert additional sheets of the same size) AMOUNT '~'/&,/. oo 1.15; oo $ /o, 475. ~/7 COMMONWEALTH OF PENNSYLVANIA iNHERiTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE ! DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER ,2../- Include unreimbursed medical expenses. iTEM NUMBER DESCRIPTION TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF /~,¢ fl' z. /,,VE- SCHEDULE J BENEFICIARIES FILE NUMBER NUMBER ]. II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) c~ ~6~;4c4 d~. ~KItl/1N RELATIONSHIP TO DECEDENT Do Not List Trustee(s) /<;"ti 7'HI HZ /,,i/ G ~",~ ENTER DOLOR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE~ NON-TA~BLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 15 THROUGH 17, AS APPROPRIATE TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET AMOUNT OR SHARE OF ESTATE ON REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF PAULZNE M. STAMBAUGH Z, PAULINE M. STAMBAUGH, widow woman, of Mechanicsburg, ~umberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and !declare this to be my, Last Will and Testament, hereby revoking any and all Wills and Codicils previously made by me, specifically my Will dated 18 December 1981. till c aP it a: iland !the age of FIRST: Z hereby direct that my personal representative, lhereinafter named, to pay all my just debts, funeral and testamentaly as soon after my demise as may be practicable. SECOND: I hereby specifically bequeath my Lowery Organ my granddaughter, KATHI ECKMAN. THZRD: Ail the rest, residue and remainder of my estate give, devise and bequeath as follows, equally and per A. ONE-THIRD (1/3d) to my daughter, PAULA J. ECKMAN; B. ONE-THIRD (1/3d) to my grandson, SEAN ECKMAN; C. ONE-THIRD (1/3d) to my granddaughter, KATHI ECK1AN. FOURTH: In the event my grandchildren have not attained twenty-three (23), I hereby nominate and appoint my daughter, PAULA J. ECKMAN, as Trustee over such assets that pass to her two (2) children, pursuant to Paragraph THIRD above PAULA shall have complete discretion to utilize the corpus of the trust !funds and/or sell real estate for their proper maintenance, support ihealth, education and comfort, not to exceed the style to which the~ lha~e been accustomed. Any unexpended balance, or any itnerest in real estate shall be transferred/deeded to each child as he/she attains the age of twenty-three (23); and the TRUST(S) Shall be dissolved. FIFTH: I hereby nominate, constitute and appoint my daughter, PAULA J. ECKMAN, as Executrix of this my, Last Will and Testament. SIXTH: The abo~enamed person shall not be required to post bond or surety in this or any other jurisdiction for llfaithful compliance of the office of Executrix and/or Trustee. ZN WZTNESS WHEREOF, Z hereunto set my hand and seal to itthis and one (1) other typewritten page, identified by my !isignature, to this my, Last Will and Testament, dated on this i~The preceding instrument, consisting of this and one (1) other !typewritten page, identified by the signature of the Testatrix, iPAULINE M. STAMBAUGH, as and for her Last Will; who at her request, in her presence, and in the presence of each other i have subscribed our names as Witnesses hereto. ,.~' , RESZDING AT ~.~~.. COMMONWEALTH OF PENNSYLVANIA ) ) ss. : COUNTY OF CUMBERLAND ) , The Testatrix, and the Witnesses, re-  spectively, whose names are signed to the attached and foregoing 'instrument, being first duly sworn, do hereby declare to the und.er- ~Sgne~ au~horSg7 ~Sa~ ghe ~es~rSx, PA~LS~E ~. S~A~B~UGH, sSgned !iand executed the instrument as her Last Will; and that she signed it willingly and that she executed it as her free and voluntary ii act f°r the purp°ses therein expressed; and that each of the Witnesses, in the presence and hearing of the Testatrix, PAULINE STAMBAUGH,signed the Will as Witnesses, and to the best of their knowledge and sight, the Testatrix, PAULINE M. STAMBAUGH, was at least eighteen (18) years or older and under no constraint or undue influence. ! /~ / AULINE _M. ~,STAMBAUGH~(Testatr~ WITNESS Subscribed to and sworn to before me by the Testatrix, PAULINE M. STAMBAUGH,ma,and s,ubscribed to and s~rn 2o before me by ~/~ (-'~ , and O~,~L~ ~ 5~ , the Witnesses, dated on this the ¢-~j' ~ day of ~J,~c~e--~-/, 19~;7~ ' Notary Public My Commission Expires: x) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX D/VIS/ON DEPT. 280601 HARRISBURG, PA 17128-0601 CHARLES E SHZELDS ZZ! 6 CLOUSER RD HECHANZCSSURG PA 17055 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX :,'.,~ffrE 05-01-200q ~; ~: i ~i{~U~iTATE OF STAMBAUGH DATE OF DEATH 0q-27-2005 FILE NUHBER 21 05-0582 '04 FEB 27 P CUHBERLAND ACN 101 Cum eI; n Co., PA Amount RemAt~:ad REV-15~7 E~ ~FP (01-05) PAULZNE N HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGZSTER OF WILLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~-: ~ ~ - ~- ~ ~'-[ ~i=~ ~¥ -~ ~-~ ~' -~P - ~ ~-f ~k~[ - ¥~ - ~P ~-~ ~k~ ~¥ ~ E~N~[- ~ ................. DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF STAHBAUGH PAULINE HFZLE NO. 21 05-0582 ACN 101 DATE 05-01-200~ TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. CloseZy Held Stock/Partnership Interest (Schedule C) ($) ~. Hortgagas/No*as Receivable (Schedule D) (~) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assa~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. Total Deductions 12. Net Value of Tax Return 2~095.60 96~72.89 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form wi~h your ~ax paymant. (8) 10,678.97 191.79 98,q66.q9 (11) 10.97] {12) 87,q9q.75 15. lq. NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Sub,~act to Tax (1~) Zf an assessment ~as lssued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 87,q9q.75 18 and 19 ~ill (15) .00 x 00 = .00 (16) 87,q9q.75 x 0q5= $,957.26 (17) .00 x 12 = .00 (lB) .00 X 15 = .00 (19)= $,957.26 AMOUNT PAID ASSESSHENT OF TAX: 15. Amoun'l: of Line lr* at Spousal rata 16. Amoun~ of Line 1¢ taxabZa a~ L/naaZ/Class A rata 17. Amount: of Line lq a~ Sibling rata 18. Amoun~ of Line lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDTTS: PAYMENT RECEZP1 DISCOUNT I+J DATE NUMBER INTEREST/PEN PAID (-) 01-15-200q CDOOSq~$ .00 $,957.26 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. :5,957.26 .00 .00 .00 { ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DU~_.~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ RESERVATION: PURPOSE OF NOTXCE: PAYHENT: REFUND OBJECTIONS: ADHIN- ISTRATXVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1962 -- if any future interest in the estate is transferred in possession or enjoyment to Class D (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class D (collateral) rate on any such future interest. To fulfill the requirements of Section Z16`0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 916`0). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REG/STER OF NXLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by coapIating an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-l:515). Applications are available at the Office of the Register of NilIs, any of the Z:5 Revenue District Offices, or by calling the specie! Z6`-hour ansaering service for forms ordering: 1-800-:56Z-Z050; services for taxpayers mith specie! hearing and / or speaking needs: [-800-6`q7-50ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSiOZ1, Harrisburg, PA 171ZS-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (7173 787-6505. See page 5 of the booklet "instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (BI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the saea tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. lnterest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000166`. All taxes ahich became delinquent on and after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .00056`8 1987 9Z .00026`7 1999 77. . O00192 198:5 16Z .0006`?,8 1988-1991 llZ .000301 ZOO0 8Z .000Z19 1986, 11Z .000:501 199Z 9Z .000Z6`7 ZOOI 9Z .00026`7 1985 1:57. .000:556 199:5-199~, 7Z .00019Z ZOOZ 6Z .000166` 1986 107. .000Z76` 1995-1998 97. . O00Z~,7 ZOO3 5Z .0001:57 --Interest is calculated as follows: XNTEREST = BALANCE OF TAX UNPA/D X NUI~BER OF DAYS DELTN~UENT X DATLy TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of tha assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/15/2005 SHIELDS CHARLES E III 6 CLOUSER ROAD MECHANICSBURG, PA 17055 RE: Estate of STAMBAUGH PAULINE M File Number: 2003-00382 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent IS death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 4/27/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~.~fiJ~~ GLENDA FARNE~~T~S~;H REGISTER OF WILLS cc: File Personal Representative(s) Judge cP