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HomeMy WebLinkAbout11-01-11 (2) 1505610105 REV-1500 EX (oa-u) (Fq'' PA Department of Revenue pennsylvaMa OFFICIAL USE ONLY Bureau of Individual Taxes °"""~"`" °`"`~`"°` County Code Year File Number PO BOX 28D6oi INHERITANCE TAX RETURN ~ I ' ~ ~ n~}~ Harrisburg, PA iy128-o6oi RESIDENT DECEDENT p~ !' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 183-12-3044 02/21/2011 07/23/1916 Decedent's Last Name Suffix Decedent's First Name MI GLENN SAMUEL R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW C>p 1. Original Retum O 2. Supplemental Return O 3. Remainder Retum (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decadent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT R. BLACK (717) 243-3720 =y ~ REGISTER OF'1~11IQLZiDSE ONLI~ First Line of Address I ~-~' cf~ 1~ _~ ~.~ t7 36 South Hanover Street % <~ __;_r _~ Second Line of Address n =~ :~ City or Post Office State ZIP Code DATE FILED Carlisle PA 17013 -r- a~ r r'" -~» ~•~ G --- -~-~ Correspondent's a-mall address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has anv knowledge. SIGNATURE OF PERS~Ot~S-pONSIBLE FOf~ING RETURN- DATE ADDRESS 7 CAntroj~Court, Baltimore, MD 21220 36 South Hanover Street, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: GLENN, SAMUEL F2. 183-12-3044 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 195,000.00 2. Stocks and Bonds (Schedule B) ..................................... .. 2, 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Properly (Schedule E)..... .. 5. 100,832.73 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 100,205.38 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 396,038.11 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 17,171.18 10. Debts of Decedent, Mortgage Liabilities and liens (Schedule I) ............. .. 10. 738.99 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 17,910.17 12. Net Value of Estate (Line 8 minus Line 11) ............................. . 12. 378,127.94 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... . 13. 0.00 14. Net Value Subject to Tax (Line 12 minus line 13) ....................... . 14. 378,127.94 TAX CALCULATION • SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or Uansfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 378,127.94 16. 17,015.76 17. Amount of Line 14 taxable at sibling rate X .12 17. 0.00 18. Amount of Line 14 taxable at collateral rate X .15 1 g, 0.00 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 1505610205 Side 2 17,015.76 O 1505610205 t REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number SAMUEL R. GLENN STREETADDRESS Two Lebo Road Carlisle .....STATE _ ZIP PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments _ . 10,000.00 B. Discount 526.30 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE (1) 17.015.76 Total Credits (A + g) (2) 10,526.30 (3) 0.00 (4) 0.00 (5) 6,489.46 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred .......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................... ~ ^ .................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent (72 P.S. §9116(a)(1.2)J. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)J. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~ REV-1502 EX+ (11-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER GLENN, SAMUEL R. 21-11-0295 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1' All that certain tract of land with the buildings and improvements erected thereon known as 195,000.00 and numbered Two Lebo Road, Dickinson Township, Cumberland County, Carlisle, PA 17015. See Deed Book I, Volume 19, Page 407, property No. 31-11-0296-019. Assessed value $229,900.00. See appraisal of Stan A. Skowronek, PA Certified Residential Appraiser, a copy of which being attached hereto - $195,000.00. TOTAL (Also enter on Line 1, Recapitulation,) I # 195,000.00 additional sheets of the cams cf~a REV-i$o8 EX+ (ii-io) Pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: GLENN, SAMUEL R. 21-11-0295 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank -Checking Account #2675063099. See copy of letter attached hereto. 22,108.92 Principal - $22,108.84, Interest - $.08 = $22,108.92 2, Onstown Bank -Certificate of Deposit #4000028483. See copy of letter attached. 76,331.49 Principal - $76,312.67, Interest - $18.82 = $76,331.49 3, The Sentinel -Refund 64.61 4, Family Home Care -Refund -Healthcare 108.81 5. Carlisle Regional Medical Center -Refund 68.90 6, Household goods ~ automobile -See attached appraisal 2,150.00 TOTAL (Also enter on Line 5, Recapitulation) ; I 100,832.73 If more space is needed, use additional sheets of paper of the same size. ` REV-1510 EX+ (08-09) ~- 1k Pennsylvania SCHEDULE G f,~t DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER GLENN, SAMUEL R. 21-11-0295 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME Of THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1• Western & Southern Life Annuity Contract No. W0020732141. 100,205.38 100 0.00 100,205.3! See attached letter. TOTAL (Also enter on Line 7, Recapitulation) $ ~ 100,205.38 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER GLENN, SAMUEL R. 21-11-0295 Decedent's debts must be reported on Schedule I. ITEM CUMBER A. FUNERAL EXPENSES: i• e. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s) of Personal Representative(s) Street Address __ .. _ _ City __ _ _ State ZIP __ _ __ Year(s) Commission Paid: __ _ _ _ _ 2• Attorney Fees: 10,000.00 3. Family Exemption; (If decedent's address is not the same as claimant's, attach explanation.) 0.00 Claimant __ _ _..__ Street Address _ _ _._ City _ _ _._ _ _ State _ _ ZIP _ _ _ Relationship of Claimant to Decedent 4• Probate Fees: 5. Accountant Fees: 6. Tax Retum Preparer Fees: ~• Mabel Stitt, Tax Collector -Personal Tax 9.80 8. Mabel Stitt, Tax Collector -Real Estate Taxes 470.07 9. U.S. Treasury -Income Tax 110.00 ~o. Met Ed. Co. -Invoice 65.28 ~ ~ • AT&T -Invoice 50.84 ~2• Century Link -Invoice 25.36 TOTAL (Also enter on Line 9, Recapitulation) I # 10,731.35 If more space is needed, use additional sheets of paper of the same size. ~i, a r l e d Forward ) SCHEDULE A FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF GLENN, SAMUEL R. FILE NO. 21-11-295 Page 2 Miscellaneous Expenses: (Brought Forward) $10, 731.3 5 13. Suburban Propane -Invoice 855.94 14. Marge Gardner -House Repairs 127.00 15. Century Link. -Invoice 25.48 16. Met Ed. Co. -Invoice 65.86 17. Met Ed. Co. -Invoice 59.68 18. Century Link -Invoice 26.31 19. Mabel Stitt, Tax Collector -Real Estate Taxes 2,597.24 20. Met Ed. Co. -Invoice 59.29 21. Century Link -Invoice 25.33 22. AT&T -Invoice 46.49 23. Met Ed. Co. -Invoice 211.93 24. Marge Gardner -House Repairs 475.11 25. Blacks Water Cond. Service -Invoice 180.20 26. Met Ed. Co. -Invoice 200.69 27. Century Link -Invoice 54.24 28. Patsy A. Trovato -Home Repairs 22.79 29. Century Link -Invoice 56.84 30. Westfield Insurance -Home Insurance 496.00 31. Marge Gardner -Repairs to House 379.12 32. Met Ed. Co. -Invoice 27 25 33. AT&T -Invoice 47.04 34. Reserve for closing & filing Releases 400.00 TOTAL $17,171.18 REV-1512 EX+ (12-08) ~~ pennsylvania 9~ SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER GLENN, SAMUEL R. 21-11-0295 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE Of DEATH 1• Carlisle Regional Medical Center- Invoice 5.13 2. Carlisle Regional Medical Center -Invoice 68.90 3. Carlisle Regional Medical Center -Invoice 57.59 4. Century Link -Invoice 27.54 5. Alex Spasic, M.O. -Invoice 113.76 6. Met Ed. Co. -Invoice 247.17 7. Carlisle HMA Physicians Mgt. -Invoice 22.66 8. Family Home Medicine -Invoice 31.72 9. Kinetic Imaging -Invoice 28.23 10. Alex Springs Emerg. Physicians -Invoice 23.71 11. Carlisle Regional Medical Center -Invoice 68.90 12. Carlisle Regional Medical Center -Invoice 5.13 13. Alex Spasic Emerg, Physicians -Invoice 28 73 14. Carlisle HMA Physicians -Invoice g 82 TOTAL (Also enter on Line 10, Recapitulation) I $ 738.99 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES ESTATE OF; FILE NUMBER: GLENN, SAMUEL R. 21-11-0295 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE Of ESTATE Y TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).j 1• Marjorie L. Gardner, 7 Control Court, Baltimore, MD 21220 Daughter 25% S.S.N. 215-68-1511 2. Patsy A. Trovato, 9056 Black Dog Alley, Easton, MD 21601 Daughter 25% S.S.N. 410-820-8375 3. Stephen R. Glenn, 13705 Pleasant Valley Road, Glen Rock, PA 17327 Son 25% S.S.N. 219-58-6405 4. David C. Glenn, 758 Lakeside Drive, New Freedom, PA 17349 Son 25% S.S. N.218-58-6918 IT 1 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON ONES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: NONE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. NONE TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I# If more space is needed, use additional sheets of Dauer of the same size. 0.00 LAST WILL AND TESTM~fP OF SAA9JEL R. GLENN LAW OffIC63 LAN DIB d BLACK ABLISLL, f3NN3VLVANIA I, SAMUEL R. GLENN, of Penn Township, R.D. 5, Box 405-A, Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will or Codicil previously made by me. ITEM I: I direct that all my just debts, funeral expenses and ad- ministration expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. ITEM II: I devise and bequeath the residue of my estate, of every.. nature ~Trever situate, to my wife, Lois C. Glenn, providing she shall sur- vive me by thirty (30) days. ITEM III: Should my wife, Lois C. Glenn, predecease me or die on or before tieTTt iitieth day following my death, I devise and bequeath the residue of my estate, of every nature and wherever situate, to sry issue, per stirpes, living on the thirty-first day following my death. ITEM IV: I direct that all taxes that may be assessed in consequence of my deat , of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. TffM V: I nominate and appoint Farmers Trust Company, Carlisle, Penn Sylvania-'Irizastee of the share and of any property of aay beneficiary who may be a minor. The income and/or principal of said trust may be accumulated or ex- pended for the maintenance, education and support of such beneficiary as my Trustee, in its discretion, may determine; and my Trustee, in the expenditure of income and/or principal for such purposes, may, in its discretion, apply the same directly without the intervention of a guardian or pay the same to any person having the care or control of said beneficiary or with whom the benefi- ciarg.xesides,- without duty on the part of the. Trustee to supervise._or.inquire into application of the funds by any person to whom any payment is so made. The balance of such income and/or principal shall be paid to such beneficiary upon reaching majority, or to such beneficiary's estate in the event of death prior thereto. ITEM VI: I appoint my wife, Lois C. Glenn, Executrix of This, my Last Wi l~`5ould my wife, Lois C. Glenn, fail to qualify or cease to act as Executrix, I appoint Stephen R. Glenn and David C. Glenn, or the survivor thereof, of Baltimore, Maryland, Executors of this, my Last iYill. ITEM VII: I direct that my Executrix or Trustee, or their successors, shall notT~e required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /3~ day of ~A , 1980> ~9 ~ a t~/f s %/ ~rS y TAP c J~7a ~Abse ys axoe:Jr~ms aan !/ ~ lJ G ~ 2 J 4 2/ ~ .G~/l~~l "~ SEAL) ,~ amue enn The preceding instrument, consisting of this one type<,n-itten page._id~n,L£ied.hy the signature of the 'Pestator, Samuel R. Glenn, iuas on the day and date thereof signed, published and declared by Samuel R. Glenn, the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as wit- nesses thereto. /t~~ ..~~. ci. cull u.~vnm iiun~ manur tns. uruup No.4yZy I'. 1 • 5. W. BarretC Real Estate & Appraisal Services FIIB NO. 10I17I2011 Marjorie Gardner 7 Control Court Baltimore, MD 21220 File Number: 11-0245 In accordance with your request, 1 have appraised the real property at: 2 Lebo Road Carlisle, PA 17015-9326 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of February 21, 2011 is: $196,000 One Hundred Ninety-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of va{ue, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted Q~; ~~,~ Stan A. Skowronek PA Certified Residential Real Estate Appraiser S. W. Barrett Real Estate ~ Appraisal Services i. v. T 7 L 7 I I rw. APPRAISAL OF LOCATED AT: 2 Lebo Road Carlisle, PA 17015-9328 CLIENT: Marjorie Gardner 7 Control Court Baltimore, MD 21220 AS OF: February 21, 2011 BY: Stan A. Skowronek PA Certified Residential Reai Estate Appraiser ,..... ,.,,. ,. ,. -+ie~.0 Imtti ~.;:`~' "' ,. ,. ,. .. •ArrolljrlrHouain' , :.:. " . ' .:. ,BYrer{ds; ,onr=uriitH ysfn ~ vr~N rerrnuse~r, Location Urban Suburoan Rmal Pro a Values Increasin X Stable Declinin PRICE AGE One-Unit 40 % 9ui1t-U Over 75".b X 25.75% Under 25 De ndlSU I Shona a In Balance aer Su S 000 rs z-a Unit 0 % Growth Ra id Slabla Slow Marketln Time Under 3 mtnS 3-6 mths Over 6 mihs 120 Low 10 MuIU-Famll 0 % NelghbOrttaOd Boundaries The sub eCt is bounded on the north b route 11 on the east b 225 Hi n 100 Commercial 0 % Burnt House Rd on he south b Pine Rd and on the west b route 233. 180 Pred, 30 other Vac 60 ~~ ~ NeighborhoodDescripdon The sub'ect is located in an area of mixed resldentlal end a rleultura l use which is common to Western • ~ Cumberland Count It is within reasonable drivin distance to ammen)ttes such as schools she in and em to ment. Markel Conditions pncWding supportfor the above cOncklSlOns) Sea Attached Addendum Dimensions 700x734x750 Area 5 Acres she Irre ular view Residential S ecificZoni ClasSiflceUon A 2onin Descri lien A rleultural 2onin Com Rance X Le I Le al Nonconformin Grandlathered Use NO ZOnin ute al describe Is the highest and best use Of the subject property r1s improved (or as proposed Per plarU and speclRcaUOns) the present use? X yes No It No, describe. UtlliUe9 Pub11C Other tlOStfibe Public Other tll9Crlb! Orr-~1t61m rpvlmCnt3-7 PU411C PrlvAte Elearic' X 200 Am Water X Well Street Macadam Gas Sanwa Sewer Se tic Alfa None Site Comments Private water and sanity s terns era common to the area and have no adverse affect u on marketabltit The sub'eCt i8 not in a FEMA s ecial flood hazard area sr ma #42041C03$1E/dated 03/16/2009/Zone X. i•.,'i,-';.t::'~5E`~ ..~TION:~,`•. WUNDA tFJ(TFRIOR DBSCRIPTtON~.. i mtiteriaLs' ' c ~ .gJ~RIUR .. ~ inatar' ^ Unlts X One grlerl/Atx.tml~ Concrete Slab Crawl S ace Foundalbn Walls Cone BIk/Av Floors Cr tNln IfAv q of Stories 1 X Full Basement P rllal Basement Exterior Walls Vln I/Av Walls D elf/Av T X Det. Afl. S•DetlEnd Unit easamentarea 1142 Ro01 Surface Com oSh le/Av TrimlFinish Wood/Av F~dsti Pt osed UnderConst. BasemeniFfnish $5 w6 cutters&DOwnS outs Aluminum/Av BathFbor Cdr et/Av Des' n 5 e 1 Sto X OutsWeEn /F~tit Sum Pum windowr a Double Hun !Av BaUlWairlscat D all/Ay veer Buih 1979 Ex osed to rear storm Sasn/tnsutaletl Thermal/Av car Store Nana Effective a rs 20 Screens Y es/ v X prNewa N of Cars 2 Attic None Fieatin X F1NA HW Radiant AmenlGes WOOdStOVe s # Drivewa Surface Macadam Dr0 Stall StBks Other Fuel Oil X Fire I ce s ft 1 Fence X Gara N of Cars 2 Flow Scuttle Cootin X CentralAirCOndiUonin PadofDeck Porch 2 X Cdr Orl frOtCarS 2 Finished Heated IndNkfuai Other Pool Other B211C0 X AfL X Del. Built-in q IianCQS Refr eralor Ran a/Oven Distlwa r Di osai Microwave Washer/p et OUrec describe ~ Finish area above rode contains S Rooms Z Bedroorrls 1 Bath S 1 334 S era Feet of Gross livin Area Above Grade addaionalFeatures Rear porches Balcony over den. N10TE: The attic area is finished: however, it does not have any direct h_ eat oral coolin and thus is not Included fn the r ss livin area herein. Comrnentson ute Improvements lm rovements are In avers a Condition with no h sisal or funetlonal inade ua ies noted. ~ ~ Wo0u0tO1l101 AG r011AMLS sp0.rfs.tlrr rnwr. mm Tip rwm COpyngM O TOOSiO]0 AQ GMYa b Isv dui saNoe; inc. All Hgnls R.rA~.a. Pa9o 101 ~ (QPAR^') Oww•sl Pu•posr ApplplHl Rapal 1&2003 p~...-...M,-...,••r..-•w 6PARwOI V6o3ta2aSC ~~1. ~~. evil o.7vnln nun( manor tns. group No. 4929 P. 3 Summary • Residential Appraisal Report File NO. 11-0249 ADDENDUM PtOSkRV Addreaa: 2 Lebo Road Case No.: I CiN: Carlisle State: PA Zio: 17015-9328 Neighborhood MarKet Conditions UatlSale ratio approximately 98°h. 1 hav® considered relevant competitive listings and/or contract offerings in the performance Of this appraisal and in the trending information reported in this section. If a trend is indicated, I have attached an addendum providing relevant competitive Iistinglcontract offering data. Local multi-list data indicates stable market In the peat calendar year with no appreciation in the subjects market area, with an average marketing time of 90-980 days. Economic trends and lending rates have remained favorable. Sales concessions ere occuring more frequently; howevQr, there is no known prevefanCe Of unusual seller financing ooncessions or buydowns_ There are new homes under construction in surrounding developements, as well as resales available In the neighborhood. Atldendum Pagel pfl Summary Residential Appraisal Report File No. 11-0248 FEATURE SUBJECT COMPARABLE SALE NO-1 COMPARABLE SALE N0.2 CONFAB BLE SALE NO. 3 2 Lebo Road Address Carlisle PA 17015 Praximi to Sub'ect 126 Leads Road Newville 17241 1.85 miles SSW 80 Wedgewood Drive Carlisle PA 17015 3.24 miles NNE 30 N. Dickinson School Road Carlisle PA 17016 2.42 mffes ENE sate Pdce S S 210 000 S 235 000 - S 188 000 Sale Price(Gross LN. Area 0.00 . R. S 114.13 s . it . S 141.23 . ft. ` S 130.25 . n, t Data Sources :Ill's 'Ctlon::. CPMLS 10201447 CPMLS 10182404 CPMLS 10198599 Vedllcayon Source S ?~O-,.., h0~ 'Sri' •' ' ~ COUrthauSe/A Data COUrthgUSe Courthouse VALUE AD-tUSTMENTS DE$CRIPTIOnI DES RIPTION ._sAd~ m.~t DESCRIPTION snd~~s+ma,+ pESCRIPTION .-sAdus~mem Safe or Financing Concessions ;N/A..': ": „•:...: ,• ; :. ~ '; , None, Conv DOM 10 None, Cash DOM 184 None, Conv DOM 15 DateotSate/Time ;hU '.' `. "', `"'': `'. `'•' 11/2 2010 04/07!2010 10/22/2010 Location Suburban Suburban Suburban Suburban LeaseholtlrFee stm le Fes Sim le Fee Sim le Fee Sim le Fee Sim le slue 5 Acres 2.25 Acres m11 13 T50 3.40 Acres mtl $ 000 1 Acre m/1 20 000 view Residential O en count Residential Residential Des' n 5 e 1 Sto 1 Sto 1 5to 1 Sto uaii otconswction Avera a Av ra a Avera a very e Acpual A e 32 Years 21 Years 34 Years 23 Years condition Avera a Av lGaod -5% -10 500 Av /Good -S% -11 750 Av /Good -5% -9 300 Above Grade tad adrms erhs cord sdrms uha Ted ed,ms s.er,e lad aarms earns • Room Count 5 2 1 8 4 3 -10 000 6 3 2.5 -7 500 7 3 1 ' Gross LMn Area30.00 1 334 , rt_ 1 840 . rt. -15 180 1 864 . rt. -9 900 1428 . rt. -2 820 ' easement&Finisttetl RoomsBebwGratl Fuil Bsmt RecRmiFamRm Full 8smt Unfinished 4000 Full Bsmt Famll Room 1000 Full 13smt FmWBdRm/Bth -5000 Functional uUli 2 Bedroom Avera a -2 000 Avera a -2 000 Avera a -2 000 Heaun /COOtin FWA/CA FWA/CA EBB/CA EBBlCA Ener tctfeCientllems T Leaf T ical Zeal T Ieal tiara elcar rt 2 CGr /2CCar t 2 Car tiara e 2 000 2C Att !2C Det"" -2 000 2 Gar tiara 2 000 PorctVPaliofpeck PorcheslBien Porch/Patio 2 000 Porch 4 000 Porches 1 000 1 Fire lace 1 F/PlFence -2 000 1 Fire lace None 3 000 Finished Attic Str tiara e 0 None 2 000 Small Shed 1 000 NetAd'ustment oral + S 17 930 • X - S 18 150 X ~ S 7 880 Adjusted Sale Price NetAdl. -8.5% of com arabies ~ GrossAd'. 29.3% S 192 070 s mma orsales Com orison A roach "" Com arable No. 2 has two s o de 5992 000 to $217 000. Sur tus acres a ad'ustments are made at S a raiser's data as welt as a review of the com arabies interiors v NetAtlj- -7.74b Net Adj. 4.2w6 GrossAa. 20.5% S 216 850 GrossA Z4.8% S 193 880 tached era a with worksho O inion f value ran a is 5 000 er acre. Ths condition ad'ustments result ham ia the "virtual tour" feature of the Central Penn Multi-List S stem. A search for sui able two bedroom sates com arabies di d not locate such. These are the best sales com arabies with acres o known to be available. Sire value comments A two ear review of land sales did not locate an suitable sales within the sub acts market therefore the o inion of value for the site is based u on the 2010 tax assessment 5100 000 which Is a sub active value. O inion of value for the sub act site - 100 000. ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE .. . . ............ . ........ . .............. = E 100 000 SOUrCe of cost data Dwellin S . Ft. $ ............ = S 0 Mali rdfin from COSI SeIVICe EtteC4ve dale OF COSt data S . FL ............ = S O Comments on Cost A roach ross Irvin are al lalions, tle feCielion, etc. C st roach deemed a oor indicator of value. The tiara fear n s . Ft. S ............ = S 0 • Estimated Remainin Economic Llfe - 35 ears. Total Estimate olCost-New ............ = S O Less Ph ical Functional External pe rec(ation = S 0 De reciatetl COStotlm rovements ................................ = 5 0 "As-is" Value olSite Im rovemen[s ................................ = S IND{CATEDVALUEBYCOSTAPPROACH ...................... = N/A ~~ IrirQp ~. „p . ..T ~' V tiilE~ ..:.: Estimated Mon Market Rent i N/A X Gro s Renl M Iti liar N/A = s 0 ir]dicated Value b Income A roach • Summary of Income Approach (including support for market rent and GRM) N/A IndlcateaVglYeb ; Sal~dCom arlaanA roaeni195 000 CostA roach ifdavelo ad i N/A Incom A rOaCM rlgiVllo etl 6 0 The Market Qata Anal is su orts m o inion of value for the sub act. The Gost A roach was not deemed an a ro riate indicator f value and therefore was not irtcludad herein. The Income A roach was also deemed ins ro riate for this anal sis. This appraisal is rodde 'as is." subject to completion per plans and specifications on the basis of a hypothetical contlition trial the imprOVements have been completed, Q subject ro the following repairs or alterations on the basis of a hypothetical condition that Ute repairs or auerations have been completed ^ subject to the blbwinp: The ro art has been a raised In current condition. This is for the clients use onl . t3asetl on lire scope of work, aasumptlons, limiting oondidona and appraiser's eertlHcation, my (our) opinion of the defined value of the real proporty that isehesubjeotofthisrcportisf 195,000 ssOr 02(21/2011 ,whit:histh0aftpcyvedatsoffhisappraisal. ~ p~rM"".... DIOduCtdYi~AdaOR.vY~~00.2'.M.~7TMwW.i~bcem TtuYfO.m(;ppyd~rli°20052030AgDMdWWISOdaI~Se~oeRNe.A1WOAUN~s.Md. Pape 2 d 0 (pPAa^') GNMraI Purpoa Appd9ai Reoorl 1N4005 ~PAA] pe 051SZ010 ., o.. .,. ,.~..,.~.. S.W_ Barrett Raal Estelle b Aooralsal Services .~,. ~~~~_ ~.~~„~,~ ~~~„~ ~,~a~~~~ ~~~~. uiuuu•,...~v..v~~i~uuM IVO.4yLy i'. 6 Clienty y!vlar~one Ciirt7ner FRONT VIEW OF SUBJECT PROPERTY Appraised Date: Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE ~ T / L J / FII@ No. 11-0249 Appraiser's Certification Tne appralear(e) certlfles tfrat, fa the best of the appraiser's knowledge and ballef: i. The statement of tact conullned In this report are true and correct. 2. Tha roportad analyses, opinons, antl corlctusbns are limited only by the reporletl assumptbns and limiting conditions and are the appraiser's personal, impartial, and unbiased professbnal analyses, OpinlOns, and conclusions. 3. Unless otherwise staled, the appraiser nos no present or prospective interest In the property that is the subject of this report and has no personal Interest wigt respect to dte pardes involved. 4. The appraiser has no bias w4tt respect to the property that is the subject of this report or to the parties involved with UtiS assignment. 5. The appraisersergagement inthis assignmentwas n0l contingent upon devebping or reporting predetermined results. 6. Th¢ appraiser's compensation br wmpteling Urls assignment is not contingent upon the devebpment or repordng of a pretleterminea value or direction in value that tavOrS the cause of the cliem, the amount of the value opinion, the attainment of a stipulaletl result, or the occurrence of a subsequent event dlrecdy related b the intendetl use of this appraisal. 7. The appraiser's analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 8. Unless otherwise noted, lho appraiser has made a personal inspection of the properly that is the SUbjeClof lhls report. 0. Unless noted below, no one provided significant real properly appraisal assistance to the appraiser sgning tnis certification, Significant real prOpergr appraisal assistance prOvitled by: Additional Ccrtiftcations: None Det9nltionofValue: ®MarketValue ~OtherValue: Source of Definition: USPAP The most probable price in terms of money which a property should bring In 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 affected by undue stimulus. ADDRESS OF THE PROPERTY APPRAISED; 2 Lebo Road Carilsle PA 17015-9326 EFFECTIVE DATE OF THE APPRAISAL: Febfuary 21, 2011 APPRAISED VALUE OF THE SUBJECT PROPERTY $ 19$,000 APPRAISER SlgnaNre: ~. ~~_,~~~~ Name: Stan A. Skowronek State Certification a RL001572L or License a or Other (describe): State ri: State: PA Expiraton Date of ceruncalWn or t.kense: 06!30/2013 Date or Signature and Report: 10/17/2011 Date of Property Viewing: 02/21/2011 De fee of pfoperlyvil;winq: interior and Exterbr ~ F.xtertor Only ^ Did not personaly view p .~'~:....,..,........ SUPERVISORYAPPRAISER ~ 1)`//~~~~~ Signature: ~`+, "~ % ~ Name: Steven W. Barrett SRPA. SRA ASA State Cerdficadon H GA000298L or License # R6026921A State: PA Expiration Date of Certification or License: 06/30/2013 Date of Signaure: 1 011 7/20 1 1 Date of Property Viewing; Degree of property viewing; Interior antl Exterior ~ Exterior Only ©Ditl not personally view ~t~r: e ur o.__.. ~~• • ~.. . ~vw, rv~w.v ,.,, ~MM. q. Vqr Jii1 Yr{i,Sb ` Q MBTB~ank 499 Mitchell Road. Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 March 24, 201 ] Landis and Black 36 South Hanover Street Carlisle, PA 17013 Re: Estate of Samuel R Glenn Social Security: 183-i2-3044 Date of Death: February 21, 2011 Dear Sir or Madam: Per your inquiry on March 16, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Tonal Checking Account 2675063099 Lois C Glenn Samuel R Glenn 08/01/79 $22,108.84 $ .OS $22,108.92 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the Stonehedge Office at #717-240524. ~ We were unable to -ocate any safe deposit box for the above-mentioned decedent. This letter does not indude any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement Sincerely, ;1 Tammy Spencer Adjustment Services Robert R. Black 36 South Hanover Street Cazlisle, PA 17013 Fax: 241-4829 Re: Estate of Samuel R. Glenn a/k/a Samuel Ryle Glenn Social Security Number 183-12-3044 Date of Death February 21, 2011 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNT WITH ORRSTOWN BANK: CERTIFICATE OF DEPOSIT Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance- Accrued Interest- 4000028483 12-17 Month Growth CD 9/9/08 None $76,312.67 $18.82 Best Regards, (,~cGrtt,~.' ~ J~11 R. Wortluz~gton Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 ~., . 1.888.ORRSTOWN vaww orrs~owre.~am VKKJ~I~UW 1V BANK A Tradition of Excellence March 21, 2011 ROWE'S AUCTION SERVICE 2505 RITNER HIGHWAY CARLISLE, PA 17015 717-249-1978 To: Robert R. Black, Esquire 36 South Hanover Street Carlisle, PA 17013 From: Rowe's Auction Service 2505 Ritner Highway Carlisle, PA 17015 Re: Personal Property Appraisal Estate of Samuel Hxlr GLEN 2 Lebo Road Carlisle, PA 17015 Date: October 12, 2011 KITCHEN Freezer Table / 2 chairs Microwave Household Stacked washer /dryer DINING ROOM Dining room set LIVING ROOM Sofa /chair - no value Stand N /stand Kitchen wares DEN Sofa - no value Recliner - no value Music center - no value Stand Lamps UPSTAIRS Collectibles Bookcase Single bed BASEMENT Library table Stand /lamp Bookcases Bed frames (2) Hoch Appraisal 1 $40.00 $20.00 $10.00 $10.00 $60.00 $200.00 $0.00 $10.00 $20.00 $20.00 $0.00 $0.00 $0.00 $10.00 $5.00 $50.00 $10.00 $30.00 $10.00 $10.00 $20.00 $25.00 10/12/2011 WORKSHOP Chain saw $15.00 Jars $10.00 Tools $20.00 Ladder $10.00 OUTSIDE Golf cart -electric $400.00 1991 Chevrolet Lumina -poor condition $850.00 GARAGE 3 old riding mowers -not working -junk $30.00 Wards riding mower $150.00 Sleds (2) $20.00 Miscellaneous tools $15.00 Weed whacker $15.00 Push mower $10.00 Long-handled tools $20.00 Table $5.00 Moving carts $10.00 Hand cultivator $10.00 TOTAL $2,150.00 L ~ s~,}~ William G. Rowe Hoch Appraisal 2 10/12/2011 a Western & Southern Life A member of Western & Southern Financial Group LANDIS & BLACK C/O ROBERT BLACK 36 SOUTH HANOVER ST CARLISLE, PA 17013 Dear Mr. Black: Annuity Operations PO Box 2918 Cincinnati, OH 45201-2918 toll free 800.926.1702 fax 513.629.1799 April 19, 2011 Thank you for your request for information on the annuity contract. I hope the following contract information is helpful to you. Annuitant: SAMUEL GLENN Owner: SAMUEL GLENN Western-Southern Life Assurance Company Contract Number: W0020732141 Type of Account: Non Qualified Contract Value: $100,205.38 The quoted value information is as of 2/21/2011. If you have any questions, please call our Annuity Operations Department at_ 1-800-926-1702. A representative will be happy to help you. Sincerely, ~~~'~li (~ Lois Craft Annuity Operations Department DC0331-0810 Western-Southern Life Assurance Company